Sample records for accounting standards-the vertical

  1. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

    ... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

  2. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-10

    ... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and...: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations...

  3. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...

  4. 77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ... Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts and Subcontracts... Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board. ACTION: Proposed rule. SUMMARY... J. M. Wong, Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: Raymond_wong...

  5. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  6. Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

    PubMed

    Garner, M; Grossman, W

    1991-02-01

    The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

  7. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

  8. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...

  9. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

  10. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

  11. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  12. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

  13. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

  14. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41 U.S...

  15. FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

    PubMed

    Grimaldi, P L; Bertko, J M

    1989-07-01

    The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

  16. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...

  17. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards. 12.214 Section 12.214 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts and...

  18. Metabolism estimates in small boreal lakes: the importance of accounting for vertical fluxes of oxygen

    NASA Astrophysics Data System (ADS)

    Klaus, M.; MacIntyre, S.; Hotchkiss, E. R.; Bergström, A. K.; Karlsson, J.

    2015-12-01

    Lake metabolism models based on the diel oxygen technique often assume that oxygen dynamics are mainly controlled by metabolic processes, only accounting for wind-driven atmospheric gas exchange. However, oxygen dynamics can also be affected by abiotic mass fluxes across oxygen gradients within lakes and atmospheric gas exchange driven by convection. Here, we quantify how much vertical fluxes of oxygen modify epilimnetic metabolism estimates for three pairs of small Swedish boreal lakes, one of each fertilized with nitrate, with dissolved organic carbon (DOC) concentrations of 7 to 22 mg l-1. Oxygen concentrations were measured every 10 min at 50 cm depth and biweekly across depths profiles during one full open water period. Based on additional two weeks of ten-minute oxygen profiling we calculated vertical fluxes of oxygen using equations for atmospheric gas exchange caused by wind shear (F1) and convection (F2), and lake-internal gas exchange caused by diffusion and mixed layer deepening (F3). We ran three inverse Bayesian models to estimate daily metabolism: (M1) accounting for F1, (M2) accounting for F1 and F2, and (M3) accounting for F1 and F3. Initial results suggest that gross primary production (GPP), ecosystem respiration (ER) and net ecosystem production (NEP) ranged from 0.1 to 0.2, -0.3 to -0.5 and -0.2 to -0.4 g C m-2 d-1, respectively. GPP and R were higher in fertilized lakes and at the lower end of previous worldwide estimates. Accounting for convection-driven gas exchange increased ER estimates by 10-40% (M2 vs. M1). This bias increased with DOC concentration but was not affected by fertilization. Including lake-internal vertical oxygen fluxes changed GPP and ER estimates by up to ±40% (M3 vs. M1), with inconsistent trends along the DOC-gradient. We conclude that vertical fluxes of oxygen can significantly affect diel oxygen dynamics in oligotrophic humic systems and should therefore be included in metabolism models applied to small boreal lakes.

  19. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.307 Cost Accounting Standards Preambles...

  20. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References AGENCIES... Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial... Accounting Principles (GAAP) (``Codification of GAAP''). DATES: Interested parties should submit written...

  1. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

  2. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

  3. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards... is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of...

  4. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause: Cost Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the...

  5. Standardizing an End-to-end Accounting Service

    NASA Technical Reports Server (NTRS)

    Greenberg, Edward; Kazz, Greg

    2006-01-01

    Currently there are no space system standards available for space agencies to accomplish end-to-end accounting. Such a standard does not exist for spacecraft operations nor for tracing the relationship between the mission planning activities, the command sequences designed to perform those activities, the commands formulated to initiate those activities and the mission data and specifically the mission data products created by those activities. In order for space agencies to cross-support one another for data accountability/data tracing and for inter agency spacecraft to interoperate with each other, an international CCSDS standard for end-to-end data accountability/tracing needs to be developed. We will first describe the end-to-end accounting service model and functionality that supports the service. This model will describe how science plans that are ultimately transformed into commands can be associated with the telemetry products generated as a result of their execution. Moreover, the interaction between end-to-end accounting and service management will be explored. Finally, we will show how the standard end-to-end accounting service can be applied to a real life flight project i.e., the Mars Reconnaissance Orbiter project.

  6. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...

  7. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...

  8. Work-related falls among union carpenters in Washington State before and after the Vertical Fall Arrest Standard.

    PubMed

    Lipscomb, Hester J; Li, Leiming; Dement, John

    2003-08-01

    Washington State enacted a change in their fall standard for the construction industry in 1991, preceding the Safety Standard for Fall Protection in the Construction Industry promulgated by Federal OSHA in 1994. We evaluated changes in the rate of falls from elevations and measures of severity among a large cohort of union carpenters after the fall standard change in Washington State, taking into account the temporal trends in their overall injury rates. There was a significant decrease in the rate of falls from height after the standard went into effect, even after adjusting for the overall decrease in work-related injuries among this cohort. Much of the decrease was immediate, likely representing the publicity surrounding fatal falls and subsequent promulgation of the standard. The greatest decrease was seen between 3 and 3(1/2) years after the standard went into effect. There was a significant reduction in mean paid lost days per event after the standard change and there was a significant reduction in mean cost per fall when adjusting for age and the temporal trend for costs among non-fall injuries. Through the use of observational methods we have demonstrated significant effects of the Washington State Vertical Fall Arrest Standard among carpenters in the absence of a control or comparison group. Without controlling for the temporal trend in overall injury rates, the rate of decline in falls appeared significantly greater, but the more pronounced, but delayed, decline was not seen. The analyses demonstrate potential error in failing to account for temporal patterns or assuming that a decline after an intervention is related to the intervention. Copyright 2003 Wiley-Liss, Inc.

  9. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-10

    ...), invites public comments concerning the harmonization of Cost Accounting Standards 412 and 413 with the... cost that is based on currently accrued benefits that have been valued using corporate bond rates... that avoid undue cost or contribution volatility. The Board agrees with the public comments that since...

  10. 14 CFR 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... Recipient (See clause entitled “Resource Sharing Requirements”) shall be governed by the FAR cost principles...

  11. Standard setting: the crucial issues. A case study of accounting & auditing.

    PubMed

    Nowakowski, J R

    1982-01-01

    A study of standard-setting efforts in accounting and auditing is reported. The study reveals four major areas of concern in a professional standard-setting effort: (1) issues related to the rationale for setting standards, (2) issues related to the standard-setting board and its support structure, (3) issues related to the content of standards and rules for generating them, and (4) issues that deal with how standards are put to use. Principles derived from the study of accounting and auditing are provided to illuminate and assess standard-setting efforts in evaluation.

  12. Government Accounting Standards: Past, Present and Future.

    ERIC Educational Resources Information Center

    Harmer, W. Gary

    1993-01-01

    States that government accounting is the product of mixing together budget-oriented and accounting-oriented voices. Presents a history of governmental accounting including the groups involved. An organization chart describes the current standard-setting structure. Accomplishments that improve reporting operations results are listed. (MLF)

  13. Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

    ERIC Educational Resources Information Center

    Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

    2014-01-01

    Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

  14. Standards-Based Accountability Systems. Policy Brief.

    ERIC Educational Resources Information Center

    Stapleman, Jan

    This policy brief summarizes research results and provides guidance regarding decisions associated with school accountability. Unlike previous notions of accountability, a standards-based system examines outputs, such as student performance and graduation rates, as well as inputs like the amount of instructional time or the number of books in the…

  15. Standards, Accountability, and School Reform: Perils and Pitfalls.

    ERIC Educational Resources Information Center

    Sheldon, Kennon M.; Biddle, Bruce J.

    1998-01-01

    Examines current debates about educational standards, accountability, and school reform from the perspective of Deci and Ryan's Self-Determination Theory. Research reveals various perils associated with rigid standards, narrow accountability, and tangible sanctions that can debase student and teacher motivation and performance. Alternative…

  16. Procurement Contracting Officer’s Guide to Cost Accounting Standards,

    DTIC Science & Technology

    1977-09-01

    ACCESSION MO r P.R0CUR2K2NT CONTRACTING ^FFICDR’S %UID2 TO COST ACCOUNTING STANDARDS. .-IB’ i 4fiSj irPBVPWra ONOANIZATION NAME MB AOONESS...discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology...20. Abstract (continued) the tasks that Cost Accounting Standards have placed on the procurement officer. 3y understanding these tasks the

  17. Developing a New Standard for Governmental Accounting.

    ERIC Educational Resources Information Center

    Hoffman, Clifford W.

    1987-01-01

    The Government Accounting Standards Board's current Measurement Focus and Basis of Accounting Project has identified alternatives in financial resources accounting that will reduce the opportunity for political, budgetary, or other pressures to allow school districts to shift the burden of providing current-year's services to future-year's…

  18. Accounting Standards: What Do They Mean?

    ERIC Educational Resources Information Center

    Farley, Jerry B.

    1992-01-01

    Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

  19. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering the Cost Accounting Standards (CAS) requirements under this contract, the Contractor shall take the...

  20. FASB issues new accounting standards for business combinations.

    PubMed

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

    Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.

  1. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard...

  2. Cost Accounting Standards: An Overview of Compliance with These Complex Standards.

    ERIC Educational Resources Information Center

    Bruce, Janet D.

    1993-01-01

    A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

  3. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

  4. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

  5. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

  6. Coastal sea level projections with improved accounting for vertical land motion

    PubMed Central

    Han, Guoqi; Ma, Zhimin; Chen, Nan; Yang, Jingsong; Chen, Nancy

    2015-01-01

    Regional and coastal mean sea level projections in the Intergovernmental Panel for Climate Change (IPCC) Fifth Assessment Report (AR5) account only for vertical land motion (VLM) associated with glacial isostatic adjustment (GIA), which may significantly under- or over-estimate sea level rise. Here we adjust AR5-like regional projections with the VLM from Global Positioning Satellite (GPS) measurements and/or from a combination of altimetry and tide-gauge data, which include both GIA and non-GIA VLM. Our results at selected tide-gauge locations on the North American and East Asian coasts show drastically different projections with and without non-GIA VLM being accounted for. The present study points to the importance of correcting IPCC AR5 coastal projections for the non-GIA VLM in making adaptation decisions. PMID:26526287

  7. Coastal sea level projections with improved accounting for vertical land motion.

    PubMed

    Han, Guoqi; Ma, Zhimin; Chen, Nan; Yang, Jingsong; Chen, Nancy

    2015-11-03

    Regional and coastal mean sea level projections in the Intergovernmental Panel for Climate Change (IPCC) Fifth Assessment Report (AR5) account only for vertical land motion (VLM) associated with glacial isostatic adjustment (GIA), which may significantly under- or over-estimate sea level rise. Here we adjust AR5-like regional projections with the VLM from Global Positioning Satellite (GPS) measurements and/or from a combination of altimetry and tide-gauge data, which include both GIA and non-GIA VLM. Our results at selected tide-gauge locations on the North American and East Asian coasts show drastically different projections with and without non-GIA VLM being accounted for. The present study points to the importance of correcting IPCC AR5 coastal projections for the non-GIA VLM in making adaptation decisions.

  8. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting Standards Board publication. 30.102 Section 30.102 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost...

  9. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...

  10. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...

  11. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...

  12. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Provisions and Clauses 52.230-1 Cost Accounting Standards Notices and Certification. As prescribed in 30.201-3, insert the following provisions: Cost Accounting Standards Notices and Certification (OCT 2008...

  13. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-22

    ... Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment to... Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without...

  14. Coping with Standards, Tests, and Accountability: Voices from the Classroom.

    ERIC Educational Resources Information Center

    Glatthorn, Allan A., Ed.; Fontana, Jean, Ed.

    This book presents the views of teachers, teacher educators, and administrators who write about accountability, testing, and standards programs. The chapters are: (1) "From Policy to Practice: The Research" (Allan A. Glatthorn); (2) "New York's Test-Driven Standards" (Jean Fontana); (3) "Voices from a Native American…

  15. Illinois Occupational Skill Standards: Accounting Services Cluster.

    ERIC Educational Resources Information Center

    Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

    These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…

  16. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

    ... Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards...: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting..., Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: [email protected

  17. 76 FR 50117 - Commission Rules and Forms Related to the FASB's Accounting Standards Codification

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-12

    ... [Release Nos. 33-9250; 34-65052; IC-29748] Commission Rules and Forms Related to the FASB's Accounting... Accounting Standards Codification\\TM\\ (``FASB Codification'').\\1\\ The technical amendments include revision... prescribed under the Securities Act, Exchange Act and Investment Company Act. \\1\\ ``FASB Accounting Standards...

  18. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ...; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD), General... collection requirement concerning cost accounting standards administration. Public comments are particularly... Information Collection 9000- 0129, Cost Accounting Standards Administration by any of the following methods...

  19. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

  20. A Study of the Impact of the Lack of a Cost Accounting Standards Board.

    DTIC Science & Technology

    1987-06-01

    California 00 ,: SE P 9 7 THESIS SE& A STUDY OF THE IMPACT OF THE LACK OF A COST ACCOUNTING STANDARDS BOARD by James F. Sumner, III June 1987 Thesis...O’ATON COSA1. CODES 16 SuB,*CT j’J.45 Comr~nue n- p.ono ol neeeterV ani denltiy by flO(k f1LrmbCr) E,) ROUP StA IRucost accounting , cost accounting ...thesis has two purposes. First, it attempts to determine whether the absence of the Cost Accounting Standards Board (CASB) has given rise to any areas

  1. 77 FR 27550 - Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-10

    ...] RIN 9000-AM25 Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold AGENCY... Federal Acquisition Regulation (FAR) to revise the threshold for applicability of cost accounting standards in order to implement a recent rule of the Cost Accounting Standards Board and statutory...

  2. What's New: Update on GASB and Accounting Standards.

    ERIC Educational Resources Information Center

    Marrone, Robert S.; Scharle, Robert E.

    1996-01-01

    Updates the Governmental Accounting Standards Board (GASB) statements, which pronounce upon and provide guidance in accounting and financial reporting for state and local governmental entities. Describes the development of GASB's governmental finance-reporting model project and identifies five components of internal control. One figure and two…

  3. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System... cost accounting standards. As prescribed in 970.3270(a)(5), insert the following clause: Liability With Respect to Cost Accounting Standards (DEC 2000) (a) The Contractor is not liable to the Government for...

  4. 77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-03

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 42 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 42...

  5. 77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-07

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 43...

  6. 78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-14

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 44...

  7. Standards-Based Accountability in South Africa

    ERIC Educational Resources Information Center

    Taylor, Nick

    2009-01-01

    The implementation of standards-based accountability (SBA) interventions aimed at improving school performance often focuses on the testing component, at the expense of capacity building. This was the case in South Africa when a SBA programme was instituted by government in 2000, which was accompanied by substantial rises in senior certificate…

  8. The Effects of Increased Accountability Standards on Graduation Rates for Students with Disabilities

    ERIC Educational Resources Information Center

    Moore, Mitzi Lee

    2012-01-01

    This research sought to determine if unintended effects of increased accountability standards on graduation rates for students with disabilities existed. Data from one southeastern state were utilized in order to determine if graduation rates were impacted as a result of higher accountability standards. In addition, administrator attitudes on…

  9. Standards, Testing, and Accountability: Misguided Intentions

    ERIC Educational Resources Information Center

    Alexander, James

    2011-01-01

    There are many factors affecting student achievement. It is misguided and a waste of time and effort to pursue the failed policies of more standards, tests, and accountability. The primary problems relative to student achievement are mainly societal. Rather than more failed policies, what our nation needs is a discussion about national values,…

  10. FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

    PubMed

    Reinstein, A; Bayou, M E

    1994-10-01

    The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

  11. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

    ERIC Educational Resources Information Center

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

    The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

  12. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION... Accounting Standards (CAS) Board, is providing public notification of the decision to discontinue the...

  13. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

  14. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

  15. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

  16. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

  17. Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

    ERIC Educational Resources Information Center

    Sugahara, Satoshi; Wilson, Rachel

    2013-01-01

    The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…

  18. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

  19. Development of internalizing problems from adolescence to emerging adulthood: Accounting for heterotypic continuity with vertical scaling.

    PubMed

    Petersen, Isaac T; Lindhiem, Oliver; LeBeau, Brandon; Bates, John E; Pettit, Gregory S; Lansford, Jennifer E; Dodge, Kenneth A

    2018-03-01

    Manifestations of internalizing problems, such as specific symptoms of anxiety and depression, can change across development, even if individuals show strong continuity in rank-order levels of internalizing problems. This illustrates the concept of heterotypic continuity, and raises the question of whether common measures might be construct-valid for one age but not another. This study examines mean-level changes in internalizing problems across a long span of development at the same time as accounting for heterotypic continuity by using age-appropriate, changing measures. Internalizing problems from age 14-24 were studied longitudinally in a community sample (N = 585), using Achenbach's Youth Self-Report (YSR) and Young Adult Self-Report (YASR). Heterotypic continuity was evaluated with an item response theory (IRT) approach to vertical scaling, linking different measures over time to be on the same scale, as well as with a Thurstone scaling approach. With vertical scaling, internalizing problems peaked in mid-to-late adolescence and showed a group-level decrease from adolescence to early adulthood, a change that would not have been seen with the approach of using only age-common items. Individuals' trajectories were sometimes different than would have been seen with the common-items approach. Findings support the importance of considering heterotypic continuity when examining development and vertical scaling to account for heterotypic continuity with changing measures. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  20. The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

    PubMed

    Melbinger, M S

    1989-06-01

    The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage.

  1. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless the...

  2. The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

    ERIC Educational Resources Information Center

    Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

    2011-01-01

    Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

  3. 76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-29

    ... derived from 41 U.S.C. 1501. Cost Accounting Standards are rules governing the measurement, assignment... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. OMB Circulars and OFPP Policy...

  4. 75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-20

    ... Accounting Standards Administration AGENCIES: Department of Defense (DOD), General Services Administration... extension of a previously approved information collection requirement concerning cost accounting standards... include pertinent rules and regulations related to the Cost Accounting Standards along with necessary...

  5. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-28

    ...; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD... collection requirement concerning cost accounting standards administration. A notice was published in the...- 0129, Cost Accounting Standards Administration by any of the following methods: Regulations.gov : http...

  6. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  7. Social Moderation, Assessment and Assuring Standards for Accounting Graduates

    ERIC Educational Resources Information Center

    Watty, Kim; Freeman, Mark; Howieson, Bryan; Hancock, Phil; O'Connell, Brendan; de Lange, Paul; Abraham, Anne

    2014-01-01

    Evidencing student achievement of standards is a growing imperative worldwide. Key stakeholders (including current and prospective students, government, regulators and employers) want confidence that threshold learning standards in an accounting degree have been assured. Australia's new higher education regulatory environment requires that student…

  8. 76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas Resources, and Issuance of Final Technical Bulletin 2011-1, Accounting for Federal Natural Resources Other...

  9. THE VERTICAL

    NASA Technical Reports Server (NTRS)

    Albert, Stephen L.; Spencer, Jeffrey B.

    1994-01-01

    'THE VERTICAL' computer keyboard is designed to address critical factors which contribute to Repetitive Motion Injuries (RMI) (including Carpal Tunnel Syndrome) in association with computer keyboard usage. This keyboard splits the standard QWERTY design into two halves and positions each half 90 degrees from the desk. In order to access a computer correctly. 'THE VERTICAL' requires users to position their bodies in optimal alignment with the keyboard. The orthopaedically neutral forearm position (with hands palms-in and thumbs-up) reduces nerve compression in the forearm. The vertically arranged keypad halves ameliorate onset occurrence of keyboard-associated RMI. By utilizing visually-reference mirrored mylar surfaces adjustable to the user's eye, the user is able to readily reference any key indicia (reversed) just as they would on a conventional keyboard. Transverse adjustability substantially reduces cumulative musculoskeletal discomfort in the shoulders. 'THE VERTICAL' eliminates the need for an exterior mouse by offering a convenient finger-accessible curser control while the hands remain in the vertically neutral position. The potential commercial application for 'THE VERTICAL' is enormous since the product can effect every person who uses a computer anywhere in the world. Employers and their insurance carriers are spending hundreds of millions of dollars per year as a result of RMI. This keyboard will reduce the risk.

  10. 76 FR 70037 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-10

    ... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. DATES: The withdrawal is...

  11. Proposed standardized definitions for vertical resolution and uncertainty in the NDACC lidar ozone and temperature algorithms - Part 3: Temperature uncertainty budget

    NASA Astrophysics Data System (ADS)

    Leblanc, Thierry; Sica, Robert J.; van Gijsel, Joanna A. E.; Haefele, Alexander; Payen, Guillaume; Liberti, Gianluigi

    2016-08-01

    A standardized approach for the definition, propagation, and reporting of uncertainty in the temperature lidar data products contributing to the Network for the Detection for Atmospheric Composition Change (NDACC) database is proposed. One important aspect of the proposed approach is the ability to propagate all independent uncertainty components in parallel through the data processing chain. The individual uncertainty components are then combined together at the very last stage of processing to form the temperature combined standard uncertainty. The identified uncertainty sources comprise major components such as signal detection, saturation correction, background noise extraction, temperature tie-on at the top of the profile, and absorption by ozone if working in the visible spectrum, as well as other components such as molecular extinction, the acceleration of gravity, and the molecular mass of air, whose magnitudes depend on the instrument, data processing algorithm, and altitude range of interest. The expression of the individual uncertainty components and their step-by-step propagation through the temperature data processing chain are thoroughly estimated, taking into account the effect of vertical filtering and the merging of multiple channels. All sources of uncertainty except detection noise imply correlated terms in the vertical dimension, which means that covariance terms must be taken into account when vertical filtering is applied and when temperature is integrated from the top of the profile. Quantitatively, the uncertainty budget is presented in a generic form (i.e., as a function of instrument performance and wavelength), so that any NDACC temperature lidar investigator can easily estimate the expected impact of individual uncertainty components in the case of their own instrument. Using this standardized approach, an example of uncertainty budget is provided for the Jet Propulsion Laboratory (JPL) lidar at Mauna Loa Observatory, Hawai'i, which is

  12. The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

    ERIC Educational Resources Information Center

    Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

    2011-01-01

    According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

  13. 75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-10

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards... Programs AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31...

  14. 48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...

  15. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ... financial accounting practices and internal controls. Consistency will be better served by all companies... such as the ownership and control of the company, and whether the contractor's accounting activities... argues that there must be some type of accounting system in foreign entities to ensure that billings...

  16. Cost Accounting Standards: Determining an Institution's Disclosure Requirements.

    ERIC Educational Resources Information Center

    Bruce, Janet D.

    1995-01-01

    This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

  17. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering... cost accounting practice that a Contractor is required to make in order to comply with applicable... subcontract(s) elects to make that has not been deemed a desirable change by the CFAO and for which the...

  18. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering... cost accounting practice that a Contractor is required to make in order to comply with applicable... subcontract(s) elects to make that has not been deemed a desirable change by the CFAO and for which the...

  19. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering... cost accounting practice that a Contractor is required to make in order to comply with applicable... subcontract(s) elects to make that has not been deemed a desirable change by the CFAO and for which the...

  20. Estimation of surface-level PM concentration from satellite observation taking into account the aerosol vertical profiles and hygroscopicity.

    PubMed

    Kim, Kwanchul; Lee, Kwon H; Kim, Ji I; Noh, Youngmin; Shin, Dong H; Shin, Sung K; Lee, Dasom; Kim, Jhoon; Kim, Young J; Song, Chul H

    2016-01-01

    Surface-level PM10 distribution was estimated from the satellite aerosol optical depth (AOD) products, taking the account of vertical profiles and hygroscopicity of aerosols over Jeju, Korea during March 2008 and October 2009. In this study, MODIS AOD data from the Terra and Aqua satellites were corrected with aerosol extinction profiles and relative humidity data. PBLH (Planetary Boundary Layer Height) was determined from MPLNET lidar-derived aerosol extinction coefficient profiles. Through statistical analysis, better agreement in correlation (R = 0.82) between the hourly PM10 concentration and hourly average Sunphotometer AOD was the obtained when vertical fraction method (VFM) considering Haze Layer Height (HLH) and hygroscopic growth factor f(RH) was used. The validity of the derived relationship between satellite AOD and surface PM10 concentration clearly demonstrates that satellite AOD data can be utilized for remote sensing of spatial distribution of regional PM10 concentration. Copyright © 2015 The Authors. Published by Elsevier Ltd.. All rights reserved.

  1. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard....501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  2. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-16

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board... given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal...

  3. 76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-17

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment AGENCY...

  4. 75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-09

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance: Additional Requirements for Management's Discussion and Analysis and Basic Financial Statements AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice...

  5. Deciding Who Decides Questions at the Intersection of School Finance Reform Litigation and Standards-Based Accountability Policies

    ERIC Educational Resources Information Center

    Superfine, Benjamin Michael

    2009-01-01

    Courts hearing school finance reform cases have recently begun to consider several issues related to standards-based accountability policies. This convergence of school finance reform litigation and standards-based accountability policies represents a chance for the courts to reallocate decision-making authority for each type of reform across the…

  6. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accounting standard for composition and measurement of pension cost. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition...

  7. The Social Organization of School Counseling in the Era of Standards-Based Accountability

    ERIC Educational Resources Information Center

    Dorsey, Alexander C.

    2011-01-01

    The reform policies of standards-based accountability, as outlined in NCLB, impede the functioning of school counseling programs and the delivery of services to students. Although recent studies have focused on the transformation of the school counseling profession, a gap exists in the literature with regard to how the experiences of school…

  8. Proposed standardized definitions for vertical resolution and uncertainty in the NDACC lidar ozone and temperature algorithms - Part 2: Ozone DIAL uncertainty budget

    NASA Astrophysics Data System (ADS)

    Leblanc, Thierry; Sica, Robert J.; van Gijsel, Joanna A. E.; Godin-Beekmann, Sophie; Haefele, Alexander; Trickl, Thomas; Payen, Guillaume; Liberti, Gianluigi

    2016-08-01

    A standardized approach for the definition, propagation, and reporting of uncertainty in the ozone differential absorption lidar data products contributing to the Network for the Detection for Atmospheric Composition Change (NDACC) database is proposed. One essential aspect of the proposed approach is the propagation in parallel of all independent uncertainty components through the data processing chain before they are combined together to form the ozone combined standard uncertainty. The independent uncertainty components contributing to the overall budget include random noise associated with signal detection, uncertainty due to saturation correction, background noise extraction, the absorption cross sections of O3, NO2, SO2, and O2, the molecular extinction cross sections, and the number densities of the air, NO2, and SO2. The expression of the individual uncertainty components and their step-by-step propagation through the ozone differential absorption lidar (DIAL) processing chain are thoroughly estimated. All sources of uncertainty except detection noise imply correlated terms in the vertical dimension, which requires knowledge of the covariance matrix when the lidar signal is vertically filtered. In addition, the covariance terms must be taken into account if the same detection hardware is shared by the lidar receiver channels at the absorbed and non-absorbed wavelengths. The ozone uncertainty budget is presented as much as possible in a generic form (i.e., as a function of instrument performance and wavelength) so that all NDACC ozone DIAL investigators across the network can estimate, for their own instrument and in a straightforward manner, the expected impact of each reviewed uncertainty component. In addition, two actual examples of full uncertainty budget are provided, using nighttime measurements from the tropospheric ozone DIAL located at the Jet Propulsion Laboratory (JPL) Table Mountain Facility, California, and nighttime measurements from the JPL

  9. 75 FR 9493 - Commission Statement in Support of Convergence and Global Accounting Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ...The Securities and Exchange Commission (the ``Commission'') is publishing this statement to provide an update regarding its consideration of global accounting standards, including its continued support for the convergence of U.S. Generally Accepted Accounting Principles (``U.S. GAAP'') and International Financial Reporting Standards (``IFRS'') and the implications of convergence with respect to the Commission's ongoing consideration of incorporating IFRS into the financial reporting system for U.S. issuers.

  10. CLAIM (CLinical Accounting InforMation)--an XML-based data exchange standard for connecting electronic medical record systems to patient accounting systems.

    PubMed

    Guo, Jinqiu; Takada, Akira; Tanaka, Koji; Sato, Junzo; Suzuki, Muneou; Takahashi, Kiwamu; Daimon, Hiroyuki; Suzuki, Toshiaki; Nakashima, Yusei; Araki, Kenji; Yoshihara, Hiroyuki

    2005-08-01

    With the evolving and diverse electronic medical record (EMR) systems, there appears to be an ever greater need to link EMR systems and patient accounting systems with a standardized data exchange format. To this end, the CLinical Accounting InforMation (CLAIM) data exchange standard was developed. CLAIM is subordinate to the Medical Markup Language (MML) standard, which allows the exchange of medical data among different medical institutions. CLAIM uses eXtensible Markup Language (XML) as a meta-language. The current version, 2.1, inherited the basic structure of MML 2.x and contains two modules including information related to registration, appointment, procedure and charging. CLAIM 2.1 was implemented successfully in Japan in 2001. Consequently, it was confirmed that CLAIM could be used as an effective data exchange format between EMR systems and patient accounting systems.

  11. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-21

    ... Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No. 7, Engagement Quality... Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with the Securities and Exchange Commission... standards for public company audits, including a requirement for each registered public accounting firm to...

  12. Impact of the reduced vertical separation minimum on the domestic United States

    DOT National Transportation Integrated Search

    2009-01-31

    Aviation regulatory bodies have enacted the reduced vertical separation minimum standard over most of the globe. The reduced vertical separation minimum is a technique that reduces the minimum vertical separation distance between aircraft from 2000 t...

  13. How to Integrate International Financial Reporting Standards into Accounting Programs

    ERIC Educational Resources Information Center

    Singer, Robert A.

    2012-01-01

    It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

  14. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

    The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics…

  15. Public accountability for health: new standards for health system performance.

    PubMed

    Lansky, D; Purdy, S

    1995-01-01

    This article reviews the failure of contemporary quality oversight organizations to respond to the changing health care environment and suggests an overhaul of quality measurement and assurance functions. The authors examine the factors that have limited public accountability for health care, emphasizing the limited agreement that exists on the purpose of American health care, standards for evaluating care, or the appropriate locus of responsibility for quality of care. A five-part quality oversight system is proposed including development of quality measures, promulgation of national standards, validation and accreditation, use of data for purchasing and provider selection, and use of data for quality improvement.

  16. 2 CFR 200.419 - Cost accounting standards and disclosure statement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... million or more subject to this part during its most recently completed fiscal year must disclose their... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Cost accounting standards and disclosure... receives aggregate Federal awards totaling $50 million or more in Federal awards subject to this part in...

  17. Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

    ERIC Educational Resources Information Center

    Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

    2015-01-01

    The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

  18. Modeling the CAPTEX Vertical Tracer Concentration Profiles.

    NASA Astrophysics Data System (ADS)

    Draxler, Roland R.; Stunder, Barbara J. B.

    1988-05-01

    Perfluorocarbon tracer concentration profiles measured by aircraft 600-900 km downwind of the release locations during CAPTEX are discussed and compared with some model results. In general, the concentrations decreased with height in the upper half of the boundary layer where the aircraft measurements were made. The results of a model sensitivity study suggested that the shape of the profile was primarily due to winds increasing with height and relative position of the sampling with respect to the upwind and downwind edge of the plume. Further modeling studies showed that relatively simple vertical mixing parameterizations could account for the complex vertical plume structure when the model had sufficient vertical resolution. In general, the model performed better with slower winds and corresponding longer transport times.

  19. 76 FR 40817 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... the Truth in Negotiations Act Threshold AGENCY: Cost Accounting Standards Board, Office of Federal... Truth in Negotiations Act (TINA) threshold, as adjusted for inflation.'' The change is being made... ``the Truth in Negotiations Act (TINA) threshold, as adjusted for inflation (41 U.S.C. 1908) and (41 U.S...

  20. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-30

    ... Standards Board (``ASB'') of the American Institute of Certified Public Accountants); and observations from... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-63606; File No. PCAOB 2010-01] Public Company.... Introduction On September 15, 2010, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB...

  1. Vertical Structure of Radiation-pressure-dominated Thin Disks: Link between Vertical Advection and Convective Stability

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Gong, Hong-Yu; Gu, Wei-Min, E-mail: guwm@xmu.edu.cn

    2017-04-20

    In the classic picture of standard thin accretion disks, viscous heating is balanced by radiative cooling through the diffusion process, and the radiation-pressure-dominated inner disk suffers convective instability. However, recent simulations have shown that, owing to the magnetic buoyancy, the vertical advection process can significantly contribute to energy transport. In addition, in comparing the simulation results with the local convective stability criterion, no convective instability has been found. In this work, following on from simulations, we revisit the vertical structure of radiation-pressure-dominated thin disks and include the vertical advection process. Our study indicates a link between the additional energy transportmore » and the convectively stable property. Thus, the vertical advection not only significantly contributes to the energy transport, but it also plays an important role in making the disk convectively stable. Our analyses may help to explain the discrepancy between classic theory and simulations on standard thin disks.« less

  2. Role of a Standardized Prism Under Cover Test in the Assessment of Dissociated Vertical Deviation.

    PubMed

    Klaehn, Lindsay D; Hatt, Sarah R; Leske, David A; Holmes, Jonathan M

    2018-03-01

    Dissociated vertical deviation (DVD) is commonly measured using a prism and alternate cover test (PACT), but some providers use a prism under cover test (PUCT). The aim of this study was to compare a standardized PUCT measurement with a PACT measurement, for assessing the magnitude of DVD. Thirty-six patients with a clinical diagnosis of DVD underwent measurement of the angle of deviation with the PACT, fixing with the habitually fixing eye, and with PUCT, fixing both right and left eyes. The PUCT was standardized, using a 10-second cover for each prism magnitude, until the deviation was neutralized. The magnitude of hyperdeviation by PACT and PUCT was compared for the non-fixing eye, using paired non-parametric tests. The frequency of discrepancies more than 4 prism diopters (PD) between PACT and PUCT was calculated. The magnitude of hyperdeviation was greater when measured with PUCT (range 8PD hypodeviation to 20PD hyperdeviation) vs. PACT (18PD hypodeviation to 25PD hyperdeviation) with a median difference of 4.5PD (range -5PD to 21PD); P < 0.0001. Eighteen (50%) of 36 measurements elicited >4PD hyperdeviation (or >4PD less hypodeviation) by PUCT than by PACT. A standardized 10-second PUCT yields greater values than a prism and alternate cover test in the majority of patients with DVD, providing better quantification of the severity of DVD, which may be important for management decisions.

  3. A Study on Financial Reporting Standards and Accounting Quality- Evidence from China

    NASA Astrophysics Data System (ADS)

    Liou, Cheng-Hwai

    2013-02-01

    According to institutional theorists, the forms and business models of corporation are mainly shaped by factors such as politics, regulations, social norms and cultures. This paper examines how the International Financial Reporting Standards (IFRS) and institutional environment influence the accounting quality, in response to the threat of political extraction in China. We took mainland China as an example instead in our study, following the accounting quality definition of Barth et al. [2], we found that the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. After testing the Regression model, our empirical research achieved two conclusions: 1) IFRS adoption in China should significantly improve the accounting quality, and 2) IFRS and institutional environment should synthetically influence the quality of accounting as well.

  4. The Cultural Influence in Accounting Standard Setting: A Comparative Analysis of the United States, Canada, and England.

    ERIC Educational Resources Information Center

    Bloom, Robert; And Others

    A study of the processes for establishing the principles and policies of measurement and disclosure in preparing financial reports examines differences in these processes in the United States, Canada, and England. Information was drawn from international accounting literature on standard setting. The differences and similarities in the…

  5. Defining Strong State Accountability Systems: How Can Better Standards Gain Greater Traction? A First Look

    ERIC Educational Resources Information Center

    Reed, Eileen; Scull, Janie; Slicker, Gerilyn; Winkler, Amber M.

    2012-01-01

    Rigorous standards and aligned assessments are vital tools for boosting education outcomes but they have little traction without strong accountability systems that attach consequences to performance. In this pilot study, Eileen Reed, Janie Scull, Gerilyn Slicker, and Amber Winkler lay out the essential features of such accountability systems,…

  6. Non-standard equipment for construction of vertical shafts

    NASA Astrophysics Data System (ADS)

    Yagodkin, F. I.; Prokopov, A. Y.; Pleshko, M. S.; Pankratenko, A. N.

    2017-10-01

    The article deals with the modern problems of construction and reconstruction of vertical shafts of mines, which require innovative technical solutions in the mechanization of mining operations. The examples developed by the authors of the original equipment and technologies, are successfully implemented for the mining industry in Russia.

  7. Government Accounting

    DTIC Science & Technology

    1999-06-22

    Commercial Industry • Financial Standards Accounting Board (GAAP) • Internal Revenue Service - Tax Accounting • DoD - Cost Accounting Standards...internal management control systems, managers shall focus on results, not process” Government Accounting • Intent EVM Accounting Criteria : – Record costs ...consistent with established budgets – Insure control of indirect costs – Insure disciplined accumulation of cost – Insure proper material accounting and

  8. 25 CFR 543.14 - What are the minimum internal control standards for patron deposit accounts and cashless systems?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false What are the minimum internal control standards for patron deposit accounts and cashless systems? 543.14 Section 543.14 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING § 543.14 What are the minimum internal control...

  9. 25 CFR 543.14 - What are the minimum internal control standards for patron deposit accounts and cashless systems?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false What are the minimum internal control standards for patron deposit accounts and cashless systems? 543.14 Section 543.14 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING § 543.14 What are the minimum internal control...

  10. Investigating Methods for Serving Visualizations of Vertical Profiles

    NASA Astrophysics Data System (ADS)

    Roberts, J. T.; Cechini, M. F.; Lanjewar, K.; Rodriguez, J.; Boller, R. A.; Baynes, K.

    2017-12-01

    Several geospatial web servers, web service standards, and mapping clients exist for the visualization of two-dimensional raster and vector-based Earth science data products. However, data products with a vertical component (i.e., vertical profiles) do not have the same mature set of technologies and pose a greater technical challenge when it comes to visualizations. There are a variety of tools and proposed standards, but no obvious solution that can handle the variety of visualizations found with vertical profiles. An effort is being led by members of the NASA Global Imagery Browse Services (GIBS) team to gather a list of technologies relevant to existing vertical profile data products and user stories. The goal is to find a subset of technologies, standards, and tools that can be used to build publicly accessible web services that can handle the greatest number of use cases for the widest audience possible. This presentation will describe results of the investigation and offer directions for moving forward with building a system that is capable of effectively and efficiently serving visualizations of vertical profiles.

  11. Starworld: Preparing Accountants for the Future: A Case-Based Approach to Teach International Financial Reporting Standards Using ERP Software

    ERIC Educational Resources Information Center

    Ragan, Joseph M.; Savino, Christopher J.; Parashac, Paul; Hosler, Jonathan C.

    2010-01-01

    International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

  12. Surface tension profiles in vertical soap films

    NASA Astrophysics Data System (ADS)

    Adami, N.; Caps, H.

    2015-01-01

    Surface tension profiles in vertical soap films are experimentally investigated. Measurements are performed by introducing deformable elastic objets in the films. The shape adopted by those objects once set in the film is related to the surface tension value at a given vertical position by numerically solving the adapted elasticity equations. We show that the observed dependency of the surface tension versus the vertical position is predicted by simple modeling that takes into account the mechanical equilibrium of the films coupled to previous thickness measurements.

  13. The quest for the perfect gravity anomaly: Part 1 - New calculation standards

    USGS Publications Warehouse

    Li, X.; Hildenbrand, T.G.; Hinze, W. J.; Keller, Gordon R.; Ravat, D.; Webring, M.

    2006-01-01

    The North American gravity database together with databases from Canada, Mexico, and the United States are being revised to improve their coverage, versatility, and accuracy. An important part of this effort is revision of procedures and standards for calculating gravity anomalies taking into account our enhanced computational power, modern satellite-based positioning technology, improved terrain databases, and increased interest in more accurately defining different anomaly components. The most striking revision is the use of one single internationally accepted reference ellipsoid for the horizontal and vertical datums of gravity stations as well as for the computation of the theoretical gravity. The new standards hardly impact the interpretation of local anomalies, but do improve regional anomalies. Most importantly, such new standards can be consistently applied to gravity database compilations of nations, continents, and even the entire world. ?? 2005 Society of Exploration Geophysicists.

  14. Historicizing and Contextualizing Global Policy Discourses: Test- and Standards-Based Accountabilities in Education

    ERIC Educational Resources Information Center

    Lingard, Bob

    2013-01-01

    This paper in commenting on the contributions to this special number demonstrates the necessity of historicizing and contextualizing the rise of test- and standards-based modes of accountability in contemporary education policy globally. Both are imperative for understanding specific national manifestations of what has become a globalized…

  15. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  16. Meeting Threshold Learning Standards through Self-Management in Group Oral Presentations: Observations on Accounting Postgraduate Students

    ERIC Educational Resources Information Center

    Shauki, Elvia R.; Benzie, Helen

    2017-01-01

    This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students' oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in…

  17. Vertical motions in the equatorial middle atmosphere

    NASA Technical Reports Server (NTRS)

    Weisman, M. L.

    1979-01-01

    A single station vertical velocity equation which considers ageostrophic and diabatic effects derived from the first law of thermodynamics and a generalized thermal wind relation is presented. An analysis and verification procedure which accounts for measurement and calculation errors as well as time and space continuity arguments and theoretical predictions are described. Vertical velocities are calculated at every kilometer between 25 and 60 km and for approximately every three hours for the above diurnal period at Kourou (French Guiana), Fort Sherman (Panama Canal Zone), Ascension Island, Antigua (British West Indies) and Natal (Brazil). The results, plotted as time series cross sections, suggest vertical motions ranging in magnitude from 1 or 2 cm/sec at 30 km to as much as 15 cm/sec at 60 km. Many of the general features of the results agree well with atmospheric tidal predictions but many particular features suggest that both smaller time scale gravity waves (periods less than 6 hours) and synoptic type waves (periods greater than 1 day) may be interacting significantly with the tidal fields. The results suggest that vertical motions can be calculated for the equatorial middle atmosphere and must be considered a significant part of the motion for time scales from 8 to 24 hours.

  18. 42 CFR 137.168 - May the Secretary require audit or accounting standards other than those specified in § 137.167?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false May the Secretary require audit or accounting... SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.168 May the Secretary require audit or accounting standards other than those specified in § 137.167? No, no other audit...

  19. Solving vertical and horizontal well hydraulics problems analytically in Cartesian coordinates with vertical and horizontal anisotropies

    NASA Astrophysics Data System (ADS)

    Batu, Vedat

    2012-01-01

    SummaryA new generalized three-dimensional analytical solution is developed for a partially-penetrating vertical rectangular parallelepiped well screen in a confined aquifer by solving the three-dimensional transient ground water flow differential equation in x- y- z Cartesian coordinates system for drawdown by taking into account the three principal hydraulic conductivities ( Kx, Ky, and Kz) along the x- y- z coordinate directions. The fully penetrating screen case becomes equivalent to the single vertical fracture case of Gringarten and Ramey (1973). It is shown that the new solution and Gringarten and Ramey solution (1973) match very well. Similarly, it is shown that this new solution for a horizontally tiny fully penetrating parallelepiped rectangular parallelepiped screen case match very well with Theis (1935) solution. Moreover, it is also shown that the horizontally tiny partially-penetrating parallelepiped rectangular well screen case of this new solution match very well with Hantush (1964) solution. This new analytical solution can also cover a partially-penetrating horizontal well by representing its screen interval with vertically tiny rectangular parallelepiped. Also the solution takes into account both the vertical anisotropy ( azx = Kz/ Kx) as well as the horizontal anisotropy ( ayx = Ky/ Kx) and has potential application areas to analyze pumping test drawdown data from partially-penetrating vertical and horizontal wells by representing them as tiny rectangular parallelepiped as well as line sources. The solution has also potential application areas for a partially-penetrating parallelepiped rectangular vertical fracture. With this new solution, the horizontal anisotropy ( ayx = Ky/ Kx) in addition to the vertical anisotropy ( azx = Kz/ Kx) can also be determined using observed drawdown data. Most importantly, with this solution, to the knowledge of the author, it has been shown the first time in the literature that some well-known well hydraulics

  20. Sensory factors limiting horizontal and vertical visual span for letter recognition

    PubMed Central

    Yu, Deyue; Legge, Gordon E.; Wagoner, Gunther; Chung, Susana T. L.

    2014-01-01

    Reading speed for English text is slower for text oriented vertically than horizontally. Yu, Park, Gerold, and Legge (2010) showed that slower reading of vertical text is associated with a smaller visual span (the number of letters recognized with high accuracy without moving the eyes). Three possible sensory determinants of the size of the visual span are: resolution (decreasing acuity at letter positions farther from the midline), mislocations (uncertainty about the relative position of letters in strings), and crowding (interference from flanking letters in recognizing the target letter). In the present study, we asked which of these factors is most important in determining the size of the visual span, and likely in turn in determining the horizontal/vertical difference in reading when letter size is above the critical print size for reading. We used a decomposition analysis to represent constraints due to resolution, mislocations, and crowding as losses in information transmitted (in bits) about letter recognition. Across vertical and horizontal conditions, crowding accounted for 75% of the loss in information, mislocations accounted for 19% of the loss, and declining acuity away from fixation accounted for only 6%. We conclude that crowding is the major factor limiting the size of the visual span, and that the horizontal/vertical difference in the size of the visual span is associated with stronger crowding along the vertical midline. PMID:25187253

  1. Sensory factors limiting horizontal and vertical visual span for letter recognition

    PubMed Central

    Yu, Deyue; Legge, Gordon E.; Wagoner, Gunther; Chung, Susana T. L.

    2014-01-01

    Reading speed for English text is slower for text oriented vertically than horizontally. Yu, Park, Gerold, and Legge (2010) showed that slower reading of vertical text is associated with a smaller visual span (the number of letters recognized with high accuracy without moving the eyes). Three possible sensory determinants of the size of the visual span are: resolution (decreasing acuity at letter positions farther from the midline), mislocations (uncertainty about the relative position of letters in strings), and crowding (interference from flanking letters in recognizing the target letter). In the present study, we asked which of these factors is most important in determining the size of the visual span, and likely in turn in determining the horizontal/vertical difference in reading when letter size is above the critical print size for reading. We used a decomposition analysis to represent constraints due to resolution, mislocations, and crowding as losses in information transmitted (in bits) about letter recognition. Across vertical and horizontal conditions, crowding accounted for 75% of the loss in information, mislocations accounted for 19% of the loss, and declining acuity away from fixation accounted for only 6%. We conclude that crowding is the major factor limiting the size of the visual span, and that the horizontal/vertical difference in the size of the visual span is associated with stronger crowding along the vertical midline.

  2. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of game...

  3. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of game...

  4. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of game...

  5. A Vertical Approach to Math Instruction

    ERIC Educational Resources Information Center

    Gojak, Linda

    2012-01-01

    In the current era of mathematics standards, whether they are Common Core State Standards or other state standards, effective vertical mathematics teams offer an opportunity for teachers to grow professionally through shared experiences, for leadership to grow among the faculty, and for the school to change its perspective on the teaching and…

  6. Interpretation of Series National Standards of China on “Greenhouse Gas Emissions Accounting and Reporting for Enterprises”

    NASA Astrophysics Data System (ADS)

    Chen, Liang; Zong, Jianfang; Guo, Huiting; Sun, Liang; Liu, Mei

    2018-05-01

    Standardization is playing an increasingly important role in reducing greenhouse gas emission and in climatic change adaptation, especially in the “three” greenhouse gas emission aspects (measurement, report, verification). Standardization has become one of the most important ways in mitigating the global climate change. Standardization Administration of China (SAC) has taken many productive measures in actively promoting standardization work to cope with climate change. In April 2014, SAC officially approved the establishment of “National Carbon Emission Management Standardization Technical Committee” In November 2015, SAC officially issued the first 11 national standards on carbon management including <the Greenhouse Gas Emissions Accounting and Reporting for Industrial Enterprises>> and the requirements of the greenhouse gas emissions accounting and reporting in 10 sectors including power generation, power grid, iron and steel, chemical engineering, electrolytic aluminum, magnesium smelting, plate glass, cement, ceramics and civil aviation, which proposes unified requirements of “what to calculate and how to calculate” the greenhouse gas emission for enterprises. This paper focuses on the detailed interpretation of the main contents of the first 11 national standards, so as to provide technical supports for users of the standards and to comprehensively promote the emission reduction of greenhouse gas at the enterprise level.

  7. Negotiating Dual Accountability Systems: Strategic Responses of Big Picture Schools to State-Mandated Standards and Assessment

    ERIC Educational Resources Information Center

    Suchman, Sara P.

    2012-01-01

    The No Child Left Behind Act of 2001 mandated that states implement standards and test-based accountability systems. In theory, local educators are free to select the means for teaching the standards so long as students achieve a predetermined proficiency level on the exams. What is unclear, however, is how this theory plays out in schools…

  8. Management of Limited Vertical Bone Height in the Posterior Mandible: Short Dental Implants Versus Nerve Lateralization With Standard Length Implants.

    PubMed

    Dursun, Erhan; Keceli, Huseyin Gencay; Uysal, Serdar; Güngör, Hamiyet; Muhtarogullari, Mehmet; Tözüm, Tolga Fikret

    2016-05-01

    Inferior alveolar nerve lateralization (IANL) and short dental implants (SDI) are 2 viable implant-based treatment approaches in the presence of atrophied posterior mandible. Despite the risks of dysfunction, infection, and pathologic fractures in IANL, it becomes possible to place standard implants. The purpose of this study was to compare SDI and IANL approaches from clinical and radiographic aspects. Fifteen subjects having unilateral atrophic mandibles were allocated to SDI and IANL treatment groups. Following surgical procedures, early postoperative complications, implant survival, and periimplant clinical and radiographic parameters including probing pocket depth, attachment level, keratinized tissue amount, vertical tissue recession, and marginal bone loss were recorded at baseline and 1-year after prosthetic rehabilitation. In both groups, no implant was lost. Except usual postoperative complications, 2 patients had transient paraesthesia after IANL. According to time-dependent evaluation, both groups showed significant increase in probing pocket depth and attachment level at 1-year follow-up compared with baseline (P < 0.05). Except a slight but significant increase in mesial surface of SDI group (P < 0.05), no remarkable time-dependent change was identified in vertical tissue recession. Keratinized tissue amount did not exhibit any inter- or intragroup difference during whole study period. Marginal bone loss did not show any difference between IANL and SDI groups at follow-up. SDI placement or standard length implant placement with IANL can be considered promising alternatives in the treatment of atrophic mandibular posterior regions. However, SDI may be preferred in terms of lower complication risk.

  9. Complying with the Health Insurance Portability and Accountability Act. Privacy standards.

    PubMed

    Shuren, A W; Livsey, K

    2001-11-01

    The Privacy Rule: Limits the use and disclosure of PHI to purposes of treatment, payment, or routine health care operations. Requires covered entities to provide advance notice to the public of its policy governing disclosure of PHI. Requires entities covered by the Standard to secure general client consent to use and to disclose PHI for treatment, payment, or routine health care operations and to obtain specific client authorization to use or to disclose PHI for all other purposes unless the disclosure is specifically permitted without consent or authorization (e.g., a covered entity may disclose PHI to a health care oversight agency such as the Office of the Inspector General without first obtaining client authorization). In certain situations, a covered entity need only obtain client agreement to disclose PHI which may be oral or inferred from the circumstances surrounding the disclosure. For example, a covered entity could disclose PHI to a relative caring for the individual who is the subject of the health information. Expects covered entities to take measures to protect PHI from both inadvertent and deliberate misuse and disclosure. Requires, except in certain circumstances, the amount of PHI disclosed on any occasion to be limited to the minimum necessary to achieve the purpose of the disclosure. Gives individuals more control of their health information by permitting them to review and amend health information pertaining to themselves and to demand an accounting of persons to whom their health information has been disclosed. Establishes terms under which a covered entity may disclose PHI to a business associate. Permits states to maintain state laws that are more stringent than the Privacy Rule. The statute provides for significant civil and criminal penalties for failure to comply with the Standards. Violations are punishable by fines as much as $250,000 and 10 years imprisonment. The HHS, Office of Civil Rights is charged with enforcing the Standards. The

  10. A Discussion of Change Theory, System Theory, and State Designed Standards and Accountability Initiatives.

    ERIC Educational Resources Information Center

    McNeal, Larry; Christy, W. Keith

    This brief paper is a presentation that preceeded another case of considering the ongoing dialogue on the advantages and disadvantages of centralized and decentralized school-improvement processes. It attempts to raise a number of questions about the relationship between state-designed standards and accountability initiatives and change and…

  11. "Educating" Lawyers about the Implications of Cost Accounting Standards for Government Contracts and Grants with Educational Institutions.

    ERIC Educational Resources Information Center

    Lemmer, Thomas A.; Pompeo, Paul E.

    1994-01-01

    This article discusses proposed U.S. Office of Management and Budget (OMB) Cost Accounting Standards (CAS) that will apply to educational institutions that contract with or receive grants from the federal government. It focuses on the history of CAS, the impact of CAS on colleges and universities, and recommendations for the administration of CAS…

  12. Accuracy of the vertical tube shift method in identifying the relationship between the third molars and the mandibular canal.

    PubMed

    de-Azevedo-Vaz, Sergio Lins; Oenning, Anne Caroline Costa; Felizardo, Marcela Graciano; Haiter-Neto, Francisco; de Freitas, Deborah Queiroz

    2015-04-01

    The objective of this study is to assess the accuracy of the vertical tube shift method in identifying the relationship between the mandibular canal (MC) and third molars. Two examiners assessed image sets of 173 lower third molar roots (55 patients) using forced consensus. The image sets comprised two methods: PERI, two periapical radiographs (taken at 0° and -30°), and PAN, a panoramic radiograph (vertical angulation of -8°) and a periapical radiograph taken at a vertical angulation of -30°. Cone beam computed tomography (CBCT) was the reference standard in the study. The responses were recorded for position (buccal, in-line with apex and lingual) and contact (present or absent). The McNemar-Bowker and McNemar tests were used to determine if the PERI and PAN methods would disagree with the reference standard (α = 5 %). The PERI and PAN methods disagreed with the reference standard for both position and contact (p < 0.05). The vertical tube shift method was not accurate in determining the relationship between lower third molars and the MC. The vertical tube shift is not a reliable method for predicting the relationship between lower third molars and the MC.

  13. Influence of wind and river discharge on the vertical exchange process in the Pearl River Estuary

    NASA Astrophysics Data System (ADS)

    Hong, B.; Peng, S.

    2016-02-01

    Vertical exchange process is controlled by the buoyancy input from river discharge and the momentum input by wind forcing. This study investigates the vertical exchange process in the Pearl River Estuary by using a 3-D numerical model. The vertical exchange time (VET) is used to quantify the magnitude of vertical exchange process in response to changing local wind and river discharge. During the dry season, it only takes about 2 days for the surface layer water mass being transported to the bottom layer. During the wet season, such transport will take more than 20 days in a large portion of the main channel. The water in the slope area can be well ventilated. Linear regression of VET indicates that water column stratification can be used to estimate the VET and up to 71% of the variance can be accounted. The estimation by using river runoff can only account for about 49% of the variance. The effects of wind speed and direction are investigated separately. Neither river runoff nor the stratification can properly predict the VET during the typical wet season. Further investigations are needed to reveal the dynamics of vertical exchange process and find out other factors that influence the VET during the wet season.

  14. Modelling the long-term vertical dynamics of salt marshes

    NASA Astrophysics Data System (ADS)

    Zoccarato, Claudia; Teatini, Pietro

    2017-04-01

    Salt marshes are vulnerable environments hosting complex interactions between physical and biological processes with a strong influence on the dynamics of the marsh evolution. The estimation and prediction of the elevation of a salt-marsh platform is crucial to forecast the marsh growth or regression under different scenarios considering, for example, the potential climate changes. The long-term vertical dynamics of a salt marsh is predicted with the aid of an original finite-element (FE) numerical model accounting for the marsh accretion and compaction and for the variation rates of the relative sea level rise, i.e., land subsidence of the marsh basement and eustatic rise of the sea level. The accretion term considers the vertical sedimentation of organic and inorganic material over the marsh surface, whereas the compaction reflects the progressive consolidation of the porous medium under the increasing load of the overlying younger deposits. The modelling approach is based on a 2D groundwater flow simulator, which provides the pressure evolution within a compacting/accreting vertical cross-section of the marsh assuming that the groundwater flow obeys the relative Darcy's law, coupled to a 1D vertical geomechanical module following Terzaghi's principle of effective intergranular stress. Soil porosity, permeability, and compressibility may vary with the effective intergranular stress according to empirically based relationships. The model also takes into account the geometric non-linearity arising from the consideration of large solid grain movements by using a Lagrangian approach with an adaptive FE mesh. The element geometry changes in time to follow the deposit consolidation and the element number increases in time to follow the sedimentation of new material. The numerical model is tested on different realistic configurations considering the influence of (i) the spatial distribution of the sedimentation rate in relation to the distance from the marsh margin, (ii

  15. Feasibility of Measuring Mean Vertical Motion for Estimating Advection. Chapter 6

    NASA Technical Reports Server (NTRS)

    Vickers, Dean; Mahrt, L.

    2005-01-01

    Numerous recent studies calculate horizontal and vertical advection terms for budget studies of net ecosystem exchange of carbon. One potential uncertainty in such studies is the estimate of mean vertical motion. This work addresses the reliability of vertical advection estimates by contrasting the vertical motion obtained from the standard practise of measuring the vertical velocity and applying a tilt correction, to the vertical motion calculated from measurements of the horizontal divergence of the flow using a network of towers. Results are compared for three different tilt correction methods. Estimates of mean vertical motion are sensitive to the choice of tilt correction method. The short-term mean (10 to 60 minutes) vertical motion based on the horizontal divergence is more realistic compared to the estimates derived from the standard practise. The divergence shows long-term mean (days to months) sinking motion at the site, apparently due to the surface roughness change. Because all the tilt correction methods rely on the assumption that the long-term mean vertical motion is zero for a given wind direction, they fail to reproduce the vertical motion based on the divergence.

  16. [Topics of occupational medicine and environment in codes and social accountability standards of business].

    PubMed

    Denisov, E I; Golovaneva, G V; Potapenko, A A

    2005-01-01

    The problems of social accountability as applied to the occupational safety, health and environment are discussed. Russian and international codes and standards in the field are reviewed. Legal duties and rights of employers in occupational risk management for workers' health are considered. Some ethical aspects including health protection of female workers are discussed.

  17. Modeling the ascent of sounding balloons: derivation of the vertical air motion

    NASA Astrophysics Data System (ADS)

    Gallice, A.; Wienhold, F. G.; Hoyle, C. R.; Immler, F.; Peter, T.

    2011-10-01

    A new model to describe the ascent of sounding balloons in the troposphere and lower stratosphere (up to ∼30-35 km altitude) is presented. Contrary to previous models, detailed account is taken of both the variation of the drag coefficient with altitude and the heat imbalance between the balloon and the atmosphere. To compensate for the lack of data on the drag coefficient of sounding balloons, a reference curve for the relationship between drag coefficient and Reynolds number is derived from a dataset of flights launched during the Lindenberg Upper Air Methods Intercomparisons (LUAMI) campaign. The transfer of heat from the surrounding air into the balloon is accounted for by solving the radial heat diffusion equation inside the balloon. In its present state, the model does not account for solar radiation, i.e. it is only able to describe the ascent of balloons during the night. It could however be adapted to also represent daytime soundings, with solar radiation modeled as a diffusive process. The potential applications of the model include the forecast of the trajectory of sounding balloons, which can be used to increase the accuracy of the match technique, and the derivation of the air vertical velocity. The latter is obtained by subtracting the ascent rate of the balloon in still air calculated by the model from the actual ascent rate. This technique is shown to provide an approximation for the vertical air motion with an uncertainty error of 0.5 m s-1 in the troposphere and 0.2 m s-1 in the stratosphere. An example of extraction of the air vertical velocity is provided in this paper. We show that the air vertical velocities derived from the balloon soundings in this paper are in general agreement with small-scale atmospheric velocity fluctuations related to gravity waves, mechanical turbulence, or other small-scale air motions measured during the SUCCESS campaign (Subsonic Aircraft: Contrail and Cloud Effects Special Study) in the orographically

  18. Evaluation of Standardization of Transfer of Accountability between Inpatient Pharmacists.

    PubMed

    Tsoi, Vivian; Dewhurst, Norman; Tom, Elaine

    2018-01-01

    A compelling body of evidence supports the notion that transfer of accountability (TOA) improves communication, continuity of care, and patient safety. TOA involves the transmission and receipt of information between clinicians at each transition of care. Without a notification system alerting pharmacists to patient transfers, pharmacists' ability to seek out and complete TOA may be hindered. A standardized policy and process for TOA, with automated workflow, was implemented at the study hospital in 2015, to ensure consistency and timeliness of documentation by pharmacists. To evaluate pharmacists' adherence to and satisfaction with the TOA policy and process. A retrospective audit was conducted, using a random sample of individuals who were inpatients between June 2014 and February 2016. Transition points for TOA were identified, and the computerized pharmacy system was reviewed to determine whether TOA had been documented at each transition point. After the audit, an online survey was distributed to assess pharmacists' response to and satisfaction with the TOA policy and workflow. Before the TOA workflow was implemented, TOA documentation by pharmacists ranged from 11% (10/93) to 43% (48/111) of transitions. Eight months after implementation of the workflow, the rate of TOA documentation was 87% (68/78), exceeding the institution's target of 70%. Of the 32 pharmacists surveyed, most were satisfied with the TOA policy and agreed that the standardized workflow was simple to use, increased the number of TOAs provided and received, and improved the quality of completed TOAs. Respondents also indicated that the TOA workflow had improved patient care (mean score 4.09/5, standard deviation 0.64). The standardized TOA policy and process were well received by pharmacists, and resulted in consistent TOA documentation and a TOA documentation rate that exceeded the institutional target.

  19. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL... the standard data elements and when must they be captured on a travel accounting system? The data...

  20. Classical r matrix of the su(2 vertical bar 2) super Yang-Mills spin chain

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Torrielli, Alessandro

    2007-05-15

    In this note we straightforwardly derive and make use of the quantum R matrix for the su(2 vertical bar 2) super Yang-Mills spin chain in the manifest su(1 vertical bar 2)-invariant formulation, which solves the standard quantum Yang-Baxter equation, in order to obtain the correspondent (undressed) classical r matrix from the first order expansion in the 'deformation' parameter 2{pi}/{radical}({lambda}) and check that this last solves the standard classical Yang-Baxter equation. We analyze its bialgebra structure, its dependence on the spectral parameters, and its pole structure. We notice that it still preserves an su(1 vertical bar 2) subalgebra, thereby admitting anmore » expression in terms of a combination of projectors, which spans only a subspace of su(1 vertical bar 2)xsu(1 vertical bar 2). We study the residue at its simple pole at the origin and comment on the applicability of the classical Belavin-Drinfeld type of analysis.« less

  1. Numerical analysis of the cylindrical rigidity of the vertical steel tank shell

    NASA Astrophysics Data System (ADS)

    Chirkov, Sergey; Tarasenko, Alexander; Chepur, Petr

    2017-10-01

    The paper deals with the study of rigidity of a vertical steel cylindrical tank and its structural elements with the development of inhomogeneous subsidence in ANSYS software complex. The limiting case is considered in this paper: a complete absence of a base sector that varies along an arc of a circle. The subsidence zone is modeled by the parameter n. A finite-element model of vertical 20000 m3 steel tank has been created, taking into account all structural elements of tank metal structures, including the support ring, beam frame and roof sheets. Various combinations of vertical steel tank loading are analyzed. For operational loads, the most unfavorable combination is considered. Calculations were performed for the filled and emptied tank. Values of the maximum possible deformations of the outer contour of the bottom are obtained with the development of inhomogeneous base subsidence for the given tank size. The obtained parameters of intrinsic rigidity (deformability) of vertical steel tank can be used in the development of new regulatory and technical documentation for tanks.

  2. Race to the Top Leaves Children and Future Citizens behind: The Devastating Effects of Centralization, Standardization, and High Stakes Accountability

    ERIC Educational Resources Information Center

    Onosko, Joe

    2011-01-01

    President Barack Obama's Race to the Top (RTT) is a profoundly flawed educational reform plan that increases standardization, centralization, and test-based accountability in our nation's schools. Following a brief summary of the interest groups supporting the plan, who is currently participating in this race, why so many states voluntarily…

  3. Test-Based Accountability: The Promise and the Perils

    ERIC Educational Resources Information Center

    Loveless, Tom

    2005-01-01

    In the early 1990s, states began establishing standards in academic subjects backed by test-based accountability systems to see that the standards were met. Incentives were implemented for schools and students based on pupil test scores. These early accountability systems paved the way for passage of landmark federal legislation, the No Child Left…

  4. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  5. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  6. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  7. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  8. 17 CFR 200.22 - The Chief Accountant.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

  9. Climatology of Neutral vertical winds in the midlatitude thermosphere

    NASA Astrophysics Data System (ADS)

    Kerr, R.; Kapali, S.; Riccobono, J.; Migliozzi, M. A.; Noto, J.; Brum, C. G. M.; Garcia, R.

    2017-12-01

    More than one thousand measurements of neutral vertical winds, relative to an assumed average of 0 m/s during a nighttime period, have been made at Arecibo Observatory and the Millstone Hill Optical Facility since 2012, using imaging Fabry-Perot interferometers. These instruments, tuned to the 630 nm OI emission, are carefully calibrated for instrumental frequency drift using frequency stabilized lasers, allowing isolation of Doppler motion in the zenith with 1-2 m/s accuracy. As one example of the results, relative vertical winds at Arecibo during quiet geomagnetic conditions near winter solstice 2016, range ±70 m/s and have a one standard deviation statistical variability of ±34 m/s. This compares with a ±53 m/s deviation from the average meridional wind, and a ±56 m/s deviation from the average zonal wind measured during the same period. Vertical neutral wind velocities for all periods range from roughly 30% - 60% of the horizontal velocity domain at Arecibo. At Millstone Hill, the vertical velocities relative to horizontal velocities are similar, but slightly smaller. The midnight temperature maximum at Arecibo is usually correlated with a surge in the upward wind, and vertical wind excursions of more than 80 m/s are common during magnetic storms at both sites. Until this compilation of vertical wind climatology, vertical motions of the neutral atmosphere outside of the auroral zone have generally been assumed to be very small compared to horizontal transport. In fact, excursions from small vertical velocities in the mid-latitude thermosphere near the F2 ionospheric peak are common, and are not isolated events associated with unsettled geomagnetic conditions or other special dynamic conditions.

  10. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial Accounting Standards Board (FASB), supplemented by Regulatory Accounting Principles (RAP) as identified by... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and...

  11. 76 FR 40935 - Vertical Tandem Lifts in Marine Terminals; Extension of the Office of Management and Budget's...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ...] Vertical Tandem Lifts in Marine Terminals; Extension of the Office of Management and Budget's (OMB... Standard on Vertical Tandem Lifts (VTLs) in Marine Terminals (29 CFR part 1917). The collection of... on Vertical Tandem Lifts for Marine Terminals (29 CFR part 1917). OSHA is proposing to increase the...

  12. An Analysis of Proposed Changes to Incentivize Facilities Capital Investment through Cost Accounting Standard 409.

    DTIC Science & Technology

    1982-09-01

    Standard 409, The." n.p.:n.d. Typescript report supplied to the authors by Mr. Von Lunenschloss, Hughes Aircraft Company, June 1982. 8. Clark, Charles...Profit Policy." n.p.:n.d. Typescript report supplied to the authors by Mr. C. G. Adams, General Accounting Office, March 1982. N25. Keith, Donald R

  13. Effects of cloud condensate vertical alignment on radiative transfer calculations in deep convective regions

    NASA Astrophysics Data System (ADS)

    Wang, Xiaocong

    2017-04-01

    Effects of cloud condensate vertical alignment on radiative transfer process were investigated using cloud resolving model explicit simulations, which provide a surrogate for subgrid cloud geometry. Diagnostic results showed that the decorrelation length Lcw varies in the vertical dimension, with larger Lcw occurring in convective clouds and smaller Lcw in cirrus clouds. A new parameterization of Lcw is proposed that takes into account such varying features and gives rise to improvements in simulations of cloud radiative forcing (CRF) and radiative heating, i.e., the peak of bias is respectively reduced by 8 W m- 2 for SWCF and 2 W m- 2 for LWCF in comparison with Lcw = 1 km. The role of Lcw in modulating CRFs is twofold. On the one hand, larger Lcw tends to increase the standard deviation of optical depth στ, as dense and tenuous parts of the clouds would be increasingly aligned in the vertical dimension, thereby broadening the probability distribution. On the other hand, larger στ causes a decrease in the solar albedo and thermal emissivity, as implied in their convex functions on τ. As a result, increasing (decreasing) Lcwleads to decreased (increased) CRFs, as revealed by comparisons among Lcw = 0, Lcw = 1 km andLcw = ∞. It also affects the vertical structure of radiative flux and thus influences the radiative heating. A better representation of στ in the vertical dimension yields an improved simulation of radiative heating. Although the importance of vertical alignment of cloud condensate is found to be less than that of cloud cover in regards to their impacts on CRFs, it still has enough of an effect on modulating the cloud radiative transfer process.

  14. Modeling the ascent of sounding balloons: derivation of the vertical air motion

    NASA Astrophysics Data System (ADS)

    Gallice, A.; Wienhold, F. G.; Hoyle, C. R.; Immler, F.; Peter, T.

    2011-06-01

    A new model to describe the ascent of sounding balloons in the troposphere and lower stratosphere (up to ~30-35 km altitude) is presented. Contrary to previous models, detailed account is taken of both the variation of the drag coefficient with altitude and the heat imbalance between the balloon and the atmosphere. To compensate for the lack of data on the drag coefficient of sounding balloons, a reference curve for the relationship between drag coefficient and Reynolds number is derived from a dataset of flights launched during the Lindenberg Upper Air Methods Intercomparisons (LUAMI) campaign. The transfer of heat from the surrounding air into the balloon is accounted for by solving the radial heat diffusion equation inside the balloon. The potential applications of the model include the forecast of the trajectory of sounding balloons, which can be used to increase the accuracy of the match technique, and the derivation of the air vertical velocity. The latter is obtained by subtracting the ascent rate of the balloon in still air calculated by the model from the actual ascent rate. This technique is shown to provide an approximation for the vertical air motion with an uncertainty error of 0.5 m s-1 in the troposphere and 0.2 m s-1 in the stratosphere. An example of extraction of the air vertical velocity is provided in this paper. We show that the air vertical velocities derived from the balloon soundings in this paper are in general agreement with small-scale atmospheric velocity fluctuations related to gravity waves, mechanical turbulence, or other small-scale air motions measured during the SUCCESS campaign (Subsonic Aircraft: Contrail and Cloud Effects Special Study) in the orographically unperturbed mid-latitude middle troposphere.

  15. Accountability in Higher Education: A Comprehensive Analytical Framework

    ERIC Educational Resources Information Center

    Metz, Thaddeus

    2011-01-01

    Concomitant with the rise of rationalizing accountability in higher education has been an increase in theoretical reflection about the forms accountability has taken and the ones it should take. The literature is now peppered by a wide array of distinctions (e.g. internal/external, inward/outward, vertical/horizontal, upward/downward,…

  16. Faculty Perspectives on International Accounting Topics.

    ERIC Educational Resources Information Center

    Smith, L. Murphy; Salter, Stephen B.

    1996-01-01

    A survey of 63 professors specializing in international accounting identified the following topics as most important to incorporate into the curriculum: (1) foreign currency translation; (2) international accounting standards; (3) comparative standards and harmonizing of accounting standards; (4) reporting and disclosure problems of multinational…

  17. Kinematic Patterns Associated with the Vertical Force Produced during the Eggbeater Kick.

    PubMed

    Oliveira, Nuno; Chiu, Chuang-Yuan; Sanders, Ross H

    2015-01-01

    The purpose of this study was to determine the kinematic patterns that maximized the vertical force produced during the water polo eggbeater kick. Twelve water polo players were tested executing the eggbeater kick with the trunk aligned vertically and with the upper limbs above water while trying to maintain as high a position as possible out of the water for nine eggbeater kick cycles. Lower limb joint angular kinematics, pitch angles and speed of the feet were calculated. The vertical force produced during the eggbeater kick cycle was calculated using inverse dynamics for the independent lower body segments and combined upper body segments, and a participant-specific second-degree regression equation for the weight and buoyancy contributions. Vertical force normalized to body weight was associated with hip flexion (average, r = 0.691; maximum, r = 0.791; range of motion, r = 0.710), hip abduction (maximum, r = 0.654), knee flexion (average, r = 0.716; minimum, r = 0.653) and knee flexion-extension angular velocity (r = 0.758). Effective orientation of the hips resulted in fast horizontal motion of the feet with positive pitch angles. Vertical motion of the feet was negatively associated with vertical force. A multiple regression model comprising the non-collinear variables of maximum hip abduction, hip flexion range of motion and knee flexion angular velocity accounted for 81% of the variance in normalized vertical force. For high performance in the water polo, eggbeater kick players should execute fast horizontal motion with the feet by having large abduction and flexion of the hips, and fast extension and flexion of the knees.

  18. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415 Accounting for the cost of deferred...

  19. ACCOUNTABILITY WITHIN NEW OZONE STANDARDS

    EPA Science Inventory

    Over the past two decades, as part of the effort to develop the National Ambient Air Quality Standards (NAAQS), researchers have been using real human exposure data to help analyze the magnitude and extent of the risks from specific or multiple pollutants. Surrogates for exposur...

  20. Standards-Based Accountability under No Child Left Behind: Experiences of Teachers and Administrators in Three States. MG-589-NSF

    ERIC Educational Resources Information Center

    Hamilton, Laura S.; Stecher, Brian M.; Marsh, Julie A.; McCombs, Jennifer Sloan; Robyn, Abby; Russell, Jennifer; Naftel, Scott; Barney, Heather

    2007-01-01

    Since 2001-2002, standards-based accountability (SBA) provisions of the No Child Left Behind Act of 2001 (NCLB) have shaped the work of public school teachers and administrators in the United States. NCLB requires each state to develop content and achievement standards in several subjects, administer tests to measure students' progress toward…

  1. Pandora's Box: Accountability and Performance Standards in Vocational Education.

    ERIC Educational Resources Information Center

    Hill, Paul T.; And Others

    This report explores educational accountability in the United States, specifically accountability in vocational education. Section 1 provides a brief overview of the history of evaluation activity in federal educational programs and sets the major accountability, evaluation, and performance provisions of the 1990 Perkins legislation in that…

  2. Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

    ERIC Educational Resources Information Center

    Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

    This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

  3. Standards-Based Accountability: Reification, Responsibility and the Ethical Subject

    ERIC Educational Resources Information Center

    Kostogriz, Alex; Doecke, Brenton

    2011-01-01

    Over the last two decades, teachers in Australia have witnessed multiple incarnations of the idea of "educational accountability" and its enactment. Research into this phenomenon of educational policy and practice has revealed various layers of the concept, particularly its professional, bureaucratic, political and cultural dimensions…

  4. Accountability. State Implementation of Common Core State Standards

    ERIC Educational Resources Information Center

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  5. The Organizational Account of Function is an Etiological Account of Function.

    PubMed

    Artiga, Marc; Martínez, Manolo

    2016-06-01

    The debate on the notion of function has been historically dominated by dispositional and etiological accounts, but recently a third contender has gained prominence: the organizational account. This original theory of function is intended to offer an alternative account based on the notion of self-maintaining system. However, there is a set of cases where organizational accounts seem to generate counterintuitive results. These cases involve cross-generational traits, that is, traits that do not contribute in any relevant way to the self-maintenance of the organism carrying them, but instead have very important effects on organisms that belong to the next generation. We argue that any plausible solution to the problem of cross-generational traits shows that the organizational account just is a version of the etiological theory and, furthermore, that it does not provide any substantive advantage over standard etiological theories of function.

  6. The Interpretation of "in Context" Verbal Probability Expressions Used in International Accounting Standards: A Comparison of English and Chinese Students Studying at English Speaking Universities

    ERIC Educational Resources Information Center

    Salleh, Safrul Izani Mohd; Gardner, John C.; Sulong, Zunaidah; McGowan, Carl B., Jr.

    2011-01-01

    This study examines the differences in the interpretation of ten "in context" verbal probability expressions used in accounting standards between native Chinese speaking and native English speaking accounting students in United Kingdom universities. The study assesses the degree of grouping factors consensus on the numerical…

  7. The Robustness of IRT-Based Vertical Scaling Methods to Violation of Unidimensionality

    ERIC Educational Resources Information Center

    Yin, Liqun

    2013-01-01

    In recent years, many states have adopted Item Response Theory (IRT) based vertically scaled tests due to their compelling features in a growth-based accountability context. However, selection of a practical and effective calibration/scaling method and proper understanding of issues with possible multidimensionality in the test data is critical to…

  8. 76 FR 73681 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Vertical...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-29

    ... for OMB Review; Comment Request; Vertical Tandem Lifts for Marine Terminals ACTION: Notice. SUMMARY...) sponsored information collection request (ICR) titled, ``Vertical Tandem Lifts for Marine Terminals,'' to....gov . SUPPLEMENTARY INFORMATION: The Vertical Tandem Lifts (VTLs) standards of regulations 29 CFR part...

  9. The Accountability Illusion

    ERIC Educational Resources Information Center

    Cronin, John; Dahlin, Michael; Xiang, Yun; McCahon, Donna

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states have leeway to: (1) Craft their own academic standards, select their own tests, and define…

  10. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs. ...

  11. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs. ...

  12. Coastal Vertical Land motion in the German Bight

    NASA Astrophysics Data System (ADS)

    Becker, Matthias; Fenoglio, Luciana; Reckeweg, Florian

    2017-04-01

    In the framework of the ESA Sea Level Climate Change Initiative (CCI) we analyse a set of GNSS equipped tide gauges at the German Bight. Main goals are the determination of tropospheric zenith delay corrections for altimetric observations, precise coordinates in ITRF2008 and vertical land motion (VLM) rates of the tide gauge stations. These are to be used for georeferencing the tide gauges and the correction of tide gauge observations for VLM. The set of stations includes 38 GNSS stations. 19 stations are in the German Bight, where 15 of them belong to the Bundesanstalt für Gewässerkunde, 3 to EUREF and 1 to GREF. These stations are collocated with tide gauges (TGs). The other 19 GNSS stations in the network belong to EUREF, IGS and GREF. We analyse data in the time span from 2008 till the end of 2016 with the Bernese PPP processing approach. Data are partly rather noisy and disturbed by offsets and data gaps at the coastal TG sites. Special effort is therefore put into a proper estimation of the VLM. We use FODITS (Ostini2012), HECTOR (Bos et al, 2013), CATS (Williams, 2003) and the MIDAS approach of Blewitt (2016) to robustly derive rates and realistic error estimates. The results are compared to those published by the European Permanent Network (EPN), ITRF and the Système d'Observation du Niveau des Eaux Littorales (SONEL) for common stations. Vertical motion is small in general, at the -1 to -2 mm/yr level for most coastal stations. A comparison of the standard deviations of the velocity differences to EPN with the mean values of the estimated velocity standard deviations for our solution shows a very good agreement of the estimated velocities and their standard deviations with the reference solution from EPN. In the comparison with results by SONEL the standard deviation of the differences is slightly higher. The discrepancies may arise from differences in the time span analyzed and gaps, offsets and data preprocessing. The combined estimation of functional

  13. Accounting practice diversity in the healthcare industry.

    PubMed

    Robbins, W A; Turpin, R

    1993-05-01

    A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.

  14. The standard model on non-commutative space-time

    NASA Astrophysics Data System (ADS)

    Calmet, X.; Jurčo, B.; Schupp, P.; Wess, J.; Wohlgenannt, M.

    2002-03-01

    We consider the standard model on a non-commutative space and expand the action in the non-commutativity parameter θ^{μ ν}. No new particles are introduced; the structure group is SU(3)× SU(2)× U(1). We derive the leading order action. At zeroth order the action coincides with the ordinary standard model. At leading order in θ^{μν} we find new vertices which are absent in the standard model on commutative space-time. The most striking features are couplings between quarks, gluons and electroweak bosons and many new vertices in the charged and neutral currents. We find that parity is violated in non-commutative QCD. The Higgs mechanism can be applied. QED is not deformed in the minimal version of the NCSM to the order considered.

  15. The Vertical Profile of Ocean Mixing

    NASA Astrophysics Data System (ADS)

    Ferrari, R. M.; Nikurashin, M.; McDougall, T. J.; Mashayek, A.

    2014-12-01

    The upwelling of bottom waters through density surfaces in the deep ocean is not possible unless the sloping nature of the sea floor is taken into account. The bottom--intensified mixing arising from interaction of internal tides and geostrophic motions with bottom topography implies that mixing is a decreasing function of height in the deep ocean. This would further imply that the diapycnal motion in the deep ocean is downward, not upwards as is required by continuity. This conundrum regarding ocean mixing and upwelling in the deep ocean will be resolved by appealing to the fact that the ocean does not have vertical side walls. Implications of the conundrum for the representation of ocean mixing in climate models will be discussed.

  16. Measurement of vertical stability metrics in KSTAR

    NASA Astrophysics Data System (ADS)

    Hahn, Sang-Hee; Humphreys, D. A.; Mueller, D.; Bak, J. G.; Eidietis, N. W.; Kim, H.-S.; Ko, J. S.; Walker, M. L.; Kstar Team

    2017-10-01

    The paper summarizes results of multi-year ITPA experiments regarding measurement of the vertical stabilization capability of KSTAR discharges, including most recent measurements at the highest achievable elongation (κ 2.0 - 2.1). The measurements of the open-loop growth rate of VDE (γz) and the maximum controllable vertical displacement (ΔZmax) are done by the release-and-catch method. The dynamics of the vertical movement of the plasma is verified by both relevant magnetic reconstructions and non-magnetic diagnostics. The measurements of γz and ΔZmax were done for different plasma currents, βp, internal inductances, elongations and different configurations of the vessel conductors that surround the plasma as the first wall. Effects of control design choice and diagnostics noise are discussed, and comparison with the axisymmetric plasma response model is given for partial accounting for the measured control capability. This work supported by Ministry of Science, ICT, and Future Planning under KSTAR project.

  17. Integrating Critical Spreadsheet Competencies into the Accounting Curriculum

    ERIC Educational Resources Information Center

    Walters, L. Melissa; Pergola, Teresa M.

    2012-01-01

    The American Institute of Certified Public Accountants (AICPA) and the International Accounting Education Standards Board (IAESB) identify spreadsheet technology as a key information technology (IT) competency for accounting professionals. However requisite spreadsheet competencies are not specifically defined by the AICPA or IAESB nor are they…

  18. The 60 GHz radiometric local vertical sensor experiment

    NASA Technical Reports Server (NTRS)

    Grauling, C. H., Jr.

    1973-01-01

    The experiment concept involves the use of millimeter wave radiation the atmospheric oxygen to provide vertical sensing information to a satellite-borne radiometer. The radiance profile studies require the calculation of ray brightness temperature as a function of tangential altitude and atmosphere model, and the computer program developed for this purpose is discussed. Detailed calculations have been made for a total of 12 atmosphere models, including some showing severe warning conditions. The experiment system analysis investigates the effect of various design choices on system behavior. Calculated temperature profiles are presented for a wide variety of frequencies, bandwidths, and atmosphere models. System performance is determined by the convolution of the brightness temperature and an assumed antenna pattern. A compensation scheme to account for different plateau temperatures is developed and demonstrated. The millimeter wave components developed for the local vertical sensor are discussed, with emphasis on the antenna, low noise mixer, and solid state local oscillator. It was concluded that a viable sensing technique exists, useful over a wide range of altitude with an accuracy generally on the order of 0.01 degree or better.

  19. Effect of Lime Stabilization on Vertical Deformation of Laterite Halmahera Soil

    NASA Astrophysics Data System (ADS)

    Saing, Zubair; Djainal, Herry

    2018-04-01

    In this paper, the study was conducted to determine the lime effect on vertical deformation of road base physical model of laterite Halmahera soil. The samples of laterite soil were obtained from Halmahera Island, North Maluku Province, Indonesia. Soil characteristics were obtained from laboratory testing, according to American Standard for Testing and Materials (ASTM), consists of physical, mechanical, minerals, and chemical. The base layer of physical model testing with the dimension; 2m of length, 2m of width, and 1.5m of height. The addition of lime with variations of 3, 5, 7, an 10%, based on maximum dry density of standard Proctor test results and cured for 28 days. The model of lime treated laterite Halmahera soil with 0,1m thickness placed on subgrade layer with 1,5m thickness. Furthermore, the physical model was given static vertical loading. Some dial gauge is placed on the lime treated soil surface with distance interval 20cm, to read the vertical deformation that occurs during loading. The experimentals data was analyzed and validated with numerical analysis using finite element method. The results showed that the vertical deformation reduced significantly on 10% lime content (three times less than untreated soil), and qualify for maximum deflection (standard requirement L/240) on 7-10% lime content.

  20. Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

    PubMed

    McLean, Robert A; Garis, Robert I

    2005-03-01

    To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

  1. Accounting for Contributions. Understanding the Requirements of FASB Statement No. 116.

    ERIC Educational Resources Information Center

    Ostrom, John S.

    Since the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 116, Accounting for Contributions Received and Contributions Made, in June 1993, guidance has been sought in understanding its impact and implementation. Specific key provisions deal with contributions received and contributions made,…

  2. Validation of the iPhone app using the force platform to estimate vertical jump height.

    PubMed

    Carlos-Vivas, Jorge; Martin-Martinez, Juan P; Hernandez-Mocholi, Miguel A; Perez-Gomez, Jorge

    2018-03-01

    Vertical jump performance has been evaluated with several devices: force platforms, contact mats, Vertec, accelerometers, infrared cameras and high-velocity cameras; however, the force platform is considered the gold standard for measuring vertical jump height. The purpose of this study was to validate an iPhone app called My Jump, that measures vertical jump height by comparing it with other methods that use the force platform to estimate vertical jump height, namely, vertical velocity at take-off and time in the air. A total of 40 sport sciences students (age 21.4±1.9 years) completed five countermovement jumps (CMJs) over a force platform. Thus, 200 CMJ heights were evaluated from the vertical velocity at take-off and the time in the air using the force platform, and from the time in the air with the My Jump mobile application. The height obtained was compared using the intraclass correlation coefficient (ICC). Correlation between APP and force platform using the time in the air was perfect (ICC=1.000, P<0.001). Correlation between APP and force platform using the vertical velocity at take-off was also very high (ICC=0.996, P<0.001), with an error margin of 0.78%. Therefore, these results showed that application, My Jump, is an appropriate method to evaluate the vertical jump performance; however, vertical jump height is slightly overestimated compared with that of the force platform.

  3. Toward the 5nm technology: layout optimization and performance benchmark for logic/SRAMs using lateral and vertical GAA FETs

    NASA Astrophysics Data System (ADS)

    Huynh-Bao, Trong; Ryckaert, Julien; Sakhare, Sushil; Mercha, Abdelkarim; Verkest, Diederik; Thean, Aaron; Wambacq, Piet

    2016-03-01

    In this paper, we present a layout and performance analysis of logic and SRAM circuits for vertical and lateral GAA FETs using 5nm (iN5) design rules. Extreme ultra-violet lithography (EUVL) processes are exploited to print the critical features: 32 nm gate pitch and 24 nm metal pitch. Layout architectures and patterning compromises for enabling the 5nm node will be discussed in details. A distinct standard-cell template for vertical FETs is proposed and elaborated for the first time. To assess electrical performances, a BSIM-CMG model has been developed and calibrated with TCAD simulations, which accounts for the quasi-ballistic transport in the nanowire channel. The results show that the inbound power rail layout construct for vertical devices could achieve the highest density while the interleaving diffusion template can maximize the port accessibility. By using a representative critical path circuit of a generic low power SoCs, it is shown that the VFET-based circuit is 40% more energy efficient than LFET designs at iso-performance. Regarding SRAMs, benefits given by vertical channel orientation in VFETs has reduced the SRAM area by 20%~30% compared to lateral SRAMs. A double exposures with EUV canner is needed to reach a minimum tip-to-tip (T2T) of 16 nm for middle-of-line (MOL) layers. To enable HD SRAMs with two metal layers, a fully self-aligned gate contact for LFETs and 2D routing of the top electrode for VFETs are required. The standby leakage of vertical SRAMs is 4~6X lower than LFET-based SRAMs at iso-performance and iso-area. The minimum operating voltage (Vmin) of vertical SRAMs is 170 mV lower than lateral SRAMs. A high-density SRAM bitcell of 0.014 um2 can be obtained for the iN5 technology node, which fully follows the SRAM scaling trend for the 45nm nodes and beyond.

  4. Geometric adjustments to account for eye eccentricity in processing horizontal and vertical eye and head movement data

    NASA Technical Reports Server (NTRS)

    Huebner, W. P.; Paloski, W. H.; Reschke, M. F.; Bloomberg, J. J.

    1995-01-01

    Neglecting the eccentric position of the eyes in the head can lead to erroneous interpretation of ocular motor data, particularly for near targets. We discuss the geometric effects that eye eccentricity has on the processing of target-directed eye and head movement data, and we highlight two approaches to processing and interpreting such data. The first approach involves determining the true position of the target with respect to the location of the eyes in space for evaluating the efficacy of gaze, and it allows calculation of retinal error directly from measured eye, head, and target data. The second approach effectively eliminates eye eccentricity effects by adjusting measured eye movement data to yield equivalent responses relative to a specified reference location (such as the center of head rotation). This latter technique can be used to standardize measured eye movement signals, enabling waveforms collected under different experimental conditions to be directly compared, both with the measured target signals and with each other. Mathematical relationships describing these approaches are presented for horizontal and vertical rotations, for both tangential and circumferential display screens, and efforts are made to describe the sensitivity of parameter variations on the calculated results.

  5. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  6. Optimal viewing position in vertically and horizontally presented Japanese words.

    PubMed

    Kajii, N; Osaka, N

    2000-11-01

    In the present study, the optimal viewing position (OVP) phenomenon in Japanese Hiragana was investigated, with special reference to a comparison between the vertical and the horizontal meridians in the visual field. In the first experiment, word recognition scores were determined while the eyes were fixating predetermined locations in vertically and horizontally displayed words. Similar to what has been reported for Roman scripts, OVP curves, which were asymmetric with respect to the beginning of words, were observed in both conditions. However, this asymmetry was less pronounced for vertically than for horizontally displayed words. In the second experiment, the visibility of individual characters within strings was examined for the vertical and horizontal meridians. As for Roman characters, letter identification scores were better in the right than in the left visual field. However, identification scores did not differ between the upper and the lower sides of fixation along the vertical meridian. The results showed that the model proposed by Nazir, O'Regan, and Jacobs (1991) cannot entirely account for the OVP phenomenon. A model in which visual and lexical factors are combined is proposed instead.

  7. Three-dimensional models of conventional and vertical junction laser-photovoltaic energy converters

    NASA Technical Reports Server (NTRS)

    Heinbockel, John H.; Walker, Gilbert H.

    1988-01-01

    Three-dimensional models of both conventional planar junction and vertical junction photovoltaic energy converters have been constructed. The models are a set of linear partial differential equations and take into account many photoconverter design parameters. The model is applied to Si photoconverters; however, the model may be used with other semiconductors. When used with a Nd laser, the conversion efficiency of the Si vertical junction photoconverter is 47 percent, whereas the efficiency for the conventional planar Si photoconverter is only 17 percent. A parametric study of the Si vertical junction photoconverter is then done in order to describe the optimum converter for use with the 1.06-micron Nd laser. The efficiency of this optimized vertical junction converter is 44 percent at 1 kW/sq cm.

  8. AACSB Standards and Accounting Faculty's Intellectual Contributions

    ERIC Educational Resources Information Center

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  9. Do We Practice What We Preach? Special Report on Standards, Assessment, Accountability, and Interventions. Report #4, Fall 2000.

    ERIC Educational Resources Information Center

    Duttweiler, Patricia Cloud

    This study was designed to analyze the implementation of state and district mandated academic standards, assessment processes, accountability, and intervention strategies at the middle-school level. Its goal is to identify and describe intervention strategies that are effective in increasing the ability of middle school students in at-risk…

  10. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

  11. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

  12. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

  13. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

  14. Cognitive Demands Influence Lower Extremity Mechanics During a Drop Vertical Jump Task in Female Athletes.

    PubMed

    Almonroeder, Thomas Gus; Kernozek, Thomas; Cobb, Stephen; Slavens, Brooke; Wang, Jinsung; Huddleston, Wendy

    2018-05-01

    Study Design Cross-sectional study. Background The drop vertical jump task is commonly used to screen for anterior cruciate ligament injury risk; however, its predictive validity is limited. The limited predictive validity of the drop vertical jump task may be due to not imposing the cognitive demands that reflect sports participation. Objectives To investigate the influence of additional cognitive demands on lower extremity mechanics during execution of the drop vertical jump task. Methods Twenty uninjured women (age range, 18-25 years) were required to perform the standard drop vertical jump task, as well as drop vertical jumps that included additional cognitive demands. The additional cognitive demands were related to attending to an overhead goal (ball suspended overhead) and/or temporal constraints on movement selection (decision making). Three-dimensional ground reaction forces and lower extremity mechanics were compared between conditions. Results The inclusion of the overhead goal resulted in higher peak vertical ground reaction forces and lower peak knee flexion angles in comparison to the standard drop vertical jump task. In addition, participants demonstrated greater peak knee abduction angles when trials incorporated temporal constraints on decision making and/or required participants to attend to an overhead goal, in comparison to the standard drop vertical jump task. Conclusion Imposing additional cognitive demands during execution of the drop vertical jump task influenced lower extremity mechanics in a manner that suggested increased loading of the anterior cruciate ligament. Tasks utilized in anterior cruciate ligament injury risk screening may benefit from more closely reflecting the cognitive demands of the sports environment. J Orthop Sports Phys Ther 2018;48(5):381-387. Epub 10 Jan 2018. doi:10.2519/jospt.2018.7739.

  15. Updating of the spatial reference frame of head direction cells in response to locomotion in the vertical plane

    PubMed Central

    Wang, Sarah S.; Kim, Stanley Y.; Frohardt, Russell J.

    2013-01-01

    Many species navigate in three dimensions and are required to maintain accurate orientation while moving in an Earth vertical plane. Here we explored how head direction (HD) cells in the rat anterodorsal thalamus responded when rats locomoted along a 360° spiral track that was positioned vertically within the room at the N, S, E, or W location. Animals were introduced into the vertical plane either through passive placement (experiment 1) or by allowing them to run up a 45° ramp from the floor to the vertically positioned platform (experiment 2). In both experiments HD cells maintained direction-specific firing in the vertical plane with firing properties that were indistinguishable from those recorded in the horizontal plane. Interestingly, however, the cells' preferred directions were linked to different aspects of the animal's environment and depended on how the animal transitioned into the vertical plane. When animals were passively placed onto the vertical surface, the cells switched from using the room (global cues) as a reference frame to using the vertically positioned platform (local cues) as a reference frame, independent of where the platform was located. In contrast, when animals self-locomoted into the vertical plane, the cells' preferred directions remained anchored to the three-dimensional room coordinates and their activity could be accounted for by a simple 90° rotation of the floor's horizontal coordinate system to the vertical plane. These findings highlight the important role that active movement signals play for maintaining and updating spatial orientation when moving in three dimensions. PMID:23114216

  16. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  17. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-20

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2013 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  18. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-18

    ... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2012 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  19. Estimates of lower-tropospheric divergence and average vertical motion in the Southern Great Plains region

    NASA Astrophysics Data System (ADS)

    Muradyan, P.; Coulter, R.; Kotamarthi, V. R.; Wang, J.; Ghate, V. P.

    2016-12-01

    Large-scale mean vertical motion affects the atmospheric stability and is an important component in cloud formation. Thus, the analysis of temporal variations in the long-term averages of large-scale vertical motion would provide valuable insights into weather and climate patterns. 915-MHz radar wind profilers (RWP) provide virtually unattended and almost uninterrupted long-term wind speed measurements. We use five years of RWP wind data from the Atmospheric Boundary Layer Experiments (ABLE) located within the Atmospheric Radiation Measurement (ARM) Southern Great Plains (SGP) site from 1999 to 2004. Wind speed data from a triangular array of SGP A1, A2, and A5 ancillary sites are used to calculate the horizontal divergence field over the profiler network area using the line integral method. The distance between each vertex of this triangle is approximately 60km. Thus, the vertical motion profiles deduced from the divergence/convergence of horizontal winds over these spatial scales are of relevance to mesoscale dynamics. The wind data from RWPs are averaged over 1 hour time slice and divergence is calculated at each range gate from the lowest at 82 m to the highest at 2.3 km. An analysis of temporal variations in the long-term averages of the atmospheric divergence and vertical air motion for the months of August/September indicates an overall vertical velocity of -0.002 m/s with a standard deviation of 0.013 m/s, agreeing well with previous studies. Overall mean of the diurnal variation of vertical velocity for the study period from surface to 500 m height is 0.0018 m/s with a standard error of 0.00095 m/s. Seasonal mean daytime vertical winds suggest generally downward motion in Winter and upward motion in Summer. Validation of the derived divergence and vertical motion against a regional climate model (Weather Forecast and Research, WRF) at a spatial resolution of 12 km, as well as clear-sky vs. cloudy conditions comparisons will also be presented.

  20. The influence of suspension components friction on race car vertical dynamics

    NASA Astrophysics Data System (ADS)

    Benini, Claudio; Gadola, Marco; Chindamo, Daniel; Uberti, Stefano; Marchesin, Felipe P.; Barbosa, Roberto S.

    2017-03-01

    This work analyses the effect of friction in suspension components on a race car vertical dynamics. It is a matter of fact that race cars aim at maximising their performance, focusing the attention mostly on aerodynamics and suspension tuning: suspension vertical and rolling stiffness and damping are parameters to be taken into account for an optimal setup. Furthermore, friction in suspension components must not be ignored. After a test session carried out with a F4 on a Four Poster rig, friction was detected on the front suspension. The real data gathered allow the validation of an analytical model with friction, confirming that its influence is relevant for low frequency values closed to the car pitch natural frequency. Finally, some setup proposals are presented to describe what should be done on actual race cars in order to correct vehicle behaviour when friction occurs.

  1. Changes to the Intermediate Accounting Course Sequence

    ERIC Educational Resources Information Center

    Davidson, Lesley H.; Francisco, William H.

    2009-01-01

    There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

  2. 45 CFR 30.3 - Antitrust, fraud, exception in the account of an accountable official, and interagency claims...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 1 2011-10-01 2011-10-01 false Antitrust, fraud, exception in the account of an accountable official, and interagency claims excluded. 30.3 Section 30.3 Public Welfare DEPARTMENT OF HEALTH... antitrust violations or fraud. (1) The standards in this part relating to compromise, suspension, and...

  3. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  4. Accounting for quality: on the relationship between accounting and quality improvement in healthcare.

    PubMed

    Pflueger, Dane

    2015-04-23

    Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health Service (NHS) with findings from the broadly defined 'social studies of accounting' literature and illustrative examples. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what they do to practice, and the development of distinctively skeptical calculative cultures.

  5. High variability of the subjective visual vertical test of vertical perception, in some people with neck pain - Should this be a standard measure of cervical proprioception?

    PubMed

    Treleaven, Julia; Takasaki, Hiroshi

    2015-02-01

    Subjective visual vertical (SVV) assesses visual dependence for spacial orientation, via vertical perception testing. Using the computerized rod-and-frame test (CRFT), SVV is thought to be an important measure of cervical proprioception and might be greater in those with whiplash associated disorder (WAD), but to date research findings are inconsistent. The aim of this study was to investigate the most sensitive SVV error measurement to detect group differences between no neck pain control, idiopathic neck pain (INP) and WAD subjects. Cross sectional study. Neck Disability Index (NDI), Dizziness Handicap Inventory short form (DHIsf) and the average constant error (CE), absolute error (AE), root mean square error (RMSE), and variable error (VE) of the SVV were obtained from 142 subjects (48 asymptomatic, 36 INP, 42 WAD). The INP group had significantly (p < 0.03) greater VE and RMSE when compared to both the control and WAD groups. There were no differences seen between the WAD and controls. The results demonstrated that people with INP (not WAD), had an altered strategy for maintaining the perception of vertical by increasing variability of performance. This may be due to the complexity of the task. Further, the SVV performance was not related to reported pain or dizziness handicap. These findings are inconsistent with other measures of cervical proprioception in neck pain and more research is required before the SVV can be considered an important measure and utilized clinically. Crown Copyright © 2014. Published by Elsevier Ltd. All rights reserved.

  6. Simulation System Fidelity Assessment at the Vertical Motion Simulator

    NASA Technical Reports Server (NTRS)

    Beard, Steven D.; Reardon, Scott E.; Tobias, Eric L.; Aponso, Bimal L.

    2013-01-01

    Fidelity is a word that is often used but rarely understood when talking about groundbased simulation. Assessing the cueing fidelity of a ground based flight simulator requires a comparison to actual flight data either directly or indirectly. Two experiments were conducted at the Vertical Motion Simulator using the GenHel UH-60A Black Hawk helicopter math model that was directly compared to flight data. Prior to the experiment the simulator s motion and visual system frequency responses were measured, the aircraft math model was adjusted to account for the simulator motion system delays, and the motion system gains and washouts were tuned for the individual tasks. The tuned motion system fidelity was then assessed against the modified Sinacori criteria. The first experiments showed similar handling qualities ratings (HQRs) to actual flight for a bob-up and sidestep maneuvers. The second experiment showed equivalent HQRs between flight and simulation for the ADS33 slalom maneuver for the two pilot participants. The ADS33 vertical maneuver HQRs were mixed with one pilot rating the flight and simulation the same while the second pilot rated the simulation worse. In addition to recording HQRs on the second experiment, an experimental Simulation Fidelity Rating (SFR) scale developed by the University of Liverpool was tested for applicability to engineering simulators. A discussion of the SFR scale for use on the Vertical Motion Simulator is included in this paper.

  7. UAS Well Clear Recovery Against Non-Cooperative Intruders Using Vertical Maneuvers

    NASA Technical Reports Server (NTRS)

    Cone, Andrew C.; Thipphavong, David; Lee, Seung Man; Santiago, Confesor

    2017-01-01

    This paper documents a study that drove the development of a mathematical expression in the detect-and-avoid (DAA) minimum operational performance standards (MOPS) for unmanned aircraft systems (UAS). This equation describes the conditions under which vertical maneuver guidance should be provided during recovery of DAA well clear separation with a non-cooperative VFR aircraft. Although the original hypothesis was that vertical maneuvers for DAA well clear recovery should only be offered when sensor vertical rate errors are small, this paper suggests that UAS climb and descent performance should be considered-in addition to sensor errors for vertical position and vertical rate-when determining whether to offer vertical guidance. A fast-time simulation study involving 108,000 encounters between a UAS and a non-cooperative visual-flight-rules aircraft was conducted. Results are presented showing that, when vertical maneuver guidance for DAA well clear recovery was suppressed, the minimum vertical separation increased by roughly 50 feet (or horizontal separation by 500 to 800 feet). However, the percentage of encounters that had a risk of collision when performing vertical well clear recovery maneuvers was reduced as UAS vertical rate performance increased and sensor vertical rate errors decreased. A class of encounter is identified for which vertical-rate error had a large effect on the efficacy of horizontal maneuvers due to the difficulty of making the correct left/right turn decision: crossing conflict with intruder changing altitude. Overall, these results support logic that would allow vertical maneuvers when UAS vertical performance is sufficient to avoid the intruder, based on the intruder's estimated vertical position and vertical rate, as well as the vertical rate error of the UAS' sensor.

  8. The effect of sediment thermal conductivity on vertical groundwater flux estimates

    NASA Astrophysics Data System (ADS)

    Sebok, Eva; Müller, Sascha; Engesgaard, Peter; Duque, Carlos

    2015-04-01

    The interaction between groundwater and surface water is of great importance both from ecological and water management perspective. The exchange fluxes are often estimated based on vertical temperature profiles taken from shallow sediments assuming a homogeneous standard value of sediment thermal conductivity. Here we report on a field investigation in a stream and in a fjord, where vertical profiles of sediment thermal conductivity and temperatures were measured in order to, (i) define the vertical variability in sediment thermal conductivity, (ii) quantify the effect of heterogeneity in sediment thermal conductivity on the estimated vertical groundwater fluxes. The study was carried out at field sites located in Ringkøbing fjord and Holtum stream in Western Denmark. Both locations have soft, sandy sediments with an upper organic layer at the fjord site. First 9 and 12 vertical sediment temperature profiles up to 0.5 m depth below the sediment bed were collected in the fjord and in the stream, respectively. Later sediment cores of 0.05 m diameter were removed at the location of the temperature profiles. Sediment thermal conductivity was measured in the sediment cores at 0.1 m intervals with a Decagon KD2 Pro device. A 1D flow and heat transport model (HydroGeoSphere) was set up and vertical groundwater fluxes were estimated based on the measured vertical sediment temperature profiles by coupling the model with PEST. To determine the effect of heterogeneity in sediment thermal conductivity on estimated vertical groundwater fluxes, the model was run by assigning (i) a homogeneous thermal conductivity for all sediment layers, calculated as the average sediment thermal conductivity of the profile, (ii) measured sediment thermal conductivities to the different model layers. The field survey showed that sediment thermal conductivity over a 0.5 m profile below the sediment bed is not uniform, having the largest variability in the fjord where organic sediments were also

  9. 76 FR 17191 - Staff Accounting Bulletin No. 114

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-28

    ...This Staff Accounting Bulletin (SAB) revises or rescinds portions of the interpretive guidance included in the codification of the Staff Accounting Bulletin Series. This update is intended to make the relevant interpretive guidance consistent with current authoritative accounting guidance issued as part of the Financial Accounting Standards Board's Accounting Standards Codification. The principal changes involve revision or removal of accounting guidance references and other conforming changes to ensure consistency of referencing throughout the SAB Series.

  10. Reading speed benefits from increased vertical word spacing in normal peripheral vision.

    PubMed

    Chung, Susana T L

    2004-07-01

    Crowding, the adverse spatial interaction due to proximity of adjacent targets, has been suggested as an explanation for slow reading in peripheral vision. The purposes of this study were to (1) demonstrate that crowding exists at the word level and (2) examine whether or not reading speed in central and peripheral vision can be enhanced with increased vertical word spacing. Five normal observers read aloud sequences of six unrelated four-letter words presented on a computer monitor, one word at a time, using rapid serial visual presentation (RSVP). Reading speeds were calculated based on the RSVP exposure durations yielding 80% correct. Testing was conducted at the fovea and at 5 degrees and 10 degrees in the inferior visual field. Critical print size (CPS) for each observer and at each eccentricity was first determined by measuring reading speeds for four print sizes using unflanked words. We then presented words at 0.8x or 1.4x CPS, with each target word flanked by two other words, one above and one below the target word. Reading speeds were determined for vertical word spacings (baseline-to-baseline separation between two vertically separated words) ranging from 0.8x to 2x the standard single-spacing, as well as the unflanked condition. At the fovea, reading speed increased with vertical word spacing up to about 1.2x to 1.5x the standard spacing and remained constant and similar to the unflanked reading speed at larger vertical word spacings. In the periphery, reading speed also increased with vertical word spacing, but it remained below the unflanked reading speed for all spacings tested. At 2x the standard spacing, peripheral reading speed was still about 25% lower than the unflanked reading speed for both eccentricities and print sizes. Results from a control experiment showed that the greater reliance of peripheral reading speed on vertical word spacing was also found in the right visual field. Increased vertical word spacing, which presumably decreases the

  11. Incorporating Sustainability Issues into the Financial Accounting Curriculum

    ERIC Educational Resources Information Center

    Haskin, Daniel L.; Burke, Megan M.

    2016-01-01

    Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board…

  12. Gyroscope and Micromirror Design Using Vertical-Axis CMOS-MEMS Actuation and Sensing

    DTIC Science & Technology

    2002-01-01

    Interference pattern around the upper anchor (each fringe occurs at 310 nm vertical displacement...described above require extra lithography step(s) other than standard CMOS lithography steps and/or deposition of structural and sacrificial materials...Instruments’ dig- ital mirror device ( DMD ) [43]. The aluminum thin-film technology with vertical parallel- plate actuation has difficulty in achieving

  13. Vertically resolved measurements of nighttime radical reservoirs in Los Angeles and their contribution to the urban radical budget.

    PubMed

    Young, Cora J; Washenfelder, Rebecca A; Roberts, James M; Mielke, Levi H; Osthoff, Hans D; Tsai, Catalina; Pikelnaya, Olga; Stutz, Jochen; Veres, Patrick R; Cochran, Anthony K; VandenBoer, Trevor C; Flynn, James; Grossberg, Nicole; Haman, Christine L; Lefer, Barry; Stark, Harald; Graus, Martin; de Gouw, Joost; Gilman, Jessica B; Kuster, William C; Brown, Steven S

    2012-10-16

    Photolabile nighttime radical reservoirs, such as nitrous acid (HONO) and nitryl chloride (ClNO(2)), contribute to the oxidizing potential of the atmosphere, particularly in early morning. We present the first vertically resolved measurements of ClNO(2), together with vertically resolved measurements of HONO. These measurements were acquired during the California Nexus (CalNex) campaign in the Los Angeles basin in spring 2010. Average profiles of ClNO(2) exhibited no significant dependence on height within the boundary layer and residual layer, although individual vertical profiles did show variability. By contrast, nitrous acid was strongly enhanced near the ground surface with much smaller concentrations aloft. These observations are consistent with a ClNO(2) source from aerosol uptake of N(2)O(5) throughout the boundary layer and a HONO source from dry deposition of NO(2) to the ground surface and subsequent chemical conversion. At ground level, daytime radical formation calculated from nighttime-accumulated HONO and ClNO(2) was approximately equal. Incorporating the different vertical distributions by integrating through the boundary and residual layers demonstrated that nighttime-accumulated ClNO(2) produced nine times as many radicals as nighttime-accumulated HONO. A comprehensive radical budget at ground level demonstrated that nighttime radical reservoirs accounted for 8% of total radicals formed and that they were the dominant radical source between sunrise and 09:00 Pacific daylight time (PDT). These data show that vertical gradients of radical precursors should be taken into account in radical budgets, particularly with respect to HONO.

  14. Radially Magnetized Protoplanetary Disk: Vertical Profile

    NASA Astrophysics Data System (ADS)

    Russo, Matthew; Thompson, Christopher

    2015-11-01

    This paper studies the response of a thin accretion disk to an external radial magnetic field. Our focus is on protoplanetary disks (PPDs), which are exposed during their later evolution to an intense, magnetized wind from the central star. A radial magnetic field is mixed into a thin surface layer, wound up by the disk shear, and pushed downward by a combination of turbulent mixing and ambipolar and ohmic drift. The toroidal field reaches much greater strengths than the seed vertical field that is usually invoked in PPD models, even becoming superthermal. Linear stability analysis indicates that the disk experiences the magnetorotational instability (MRI) at a higher magnetization than a vertically magnetized disk when both the effects of ambipolar and Hall drift are taken into account. Steady vertical profiles of density and magnetic field are obtained at several radii between 0.06 and 1 AU in response to a wind magnetic field Br ˜ (10-4-10-2)(r/ AU)-2 G. Careful attention is given to the radial and vertical ionization structure resulting from irradiation by stellar X-rays. The disk is more strongly magnetized closer to the star, where it can support a higher rate of mass transfer. As a result, the inner ˜1 AU of a PPD is found to evolve toward lower surface density. Mass transfer rates around 10-8 M⊙ yr-1 are obtained under conservative assumptions about the MRI-generated stress. The evolution of the disk and the implications for planet migration are investigated in the accompanying paper.

  15. Standardization of the Definitions of Vertical Resolution and Uncertainty in the NDACC-archived Ozone and Temperature Lidar Measurements

    NASA Technical Reports Server (NTRS)

    Leblanc, T.; Godin-Beekmann, S.; Payen, Godin-Beekmann; Gabarrot, Franck; vanGijsel, Anne; Bandoro, J.; Sica, R.; Trickl, T.

    2012-01-01

    The international Network for the Detection of Atmospheric Composition Change (NDACC) is a global network of high-quality, remote-sensing research stations for observing and understanding the physical and chemical state of the Earth atmosphere. As part of NDACC, over 20 ground-based lidar instruments are dedicated to the long-term monitoring of atmospheric composition and to the validation of space-borne measurements of the atmosphere from environmental satellites such as Aura and ENVISAT. One caveat of large networks such as NDACC is the difficulty to archive measurement and analysis information consistently from one research group (or instrument) to another [1][2][3]. Yet the need for consistent definitions has strengthened as datasets of various origin (e.g., satellite and ground-based) are increasingly used for intercomparisons, validation, and ingested together in global assimilation systems.In the framework of the 2010 Call for Proposals by the International Space Science Institute (ISSI) located in Bern, Switzerland, a Team of lidar experts was created to address existing issues in three critical aspects of the NDACC lidar ozone and temperature data retrievals: signal filtering and the vertical filtering of the retrieved profiles, the quantification and propagation of the uncertainties, and the consistent definition and reporting of filtering and uncertainties in the NDACC- archived products. Additional experts from the satellite and global data standards communities complement the team to help address issues specific to the latter aspect.

  16. Vertical distributions of fluorescent aerosol over the Eastern U.S.

    NASA Astrophysics Data System (ADS)

    Perring, A. E.; Robinson, E. S.; Schwarz, J. P.; Gao, R. S.

    2016-12-01

    The prevalence of bioaerosol in the atmosphere is relevant to atmospheric chemistry, microbial ecology and climate. These particles can act as effective cloud condensation nuclei (CCN) and ice nuclei (IN), representing a potential feedback between vegetation and precipitation. As bioaerosol frequently account for a substantial fraction of coarse mode aerosol in the boundary layer, they may have significant impacts on mixed-phase and/or cirrus cloud formation and climate. Very few measurements are available, however, to constrain loadings of bioaerosol in the free troposphere. Here we present vertical profiles of fluorescent aerosol concentration as a proxy for bioaerosol. The data were obtained over the eastern U.S. during the summer of 2016 using a Wide Band Integrated Bioaerosol Sensor (WIBS) installed aboard a NOAA Twin Otter research aircraft. The airspeed and inlet configuration were chosen to permit efficient sampling of aerosol with diameters of up to 10 μm. Vertical profiles extend from 1000 to 17,500 feet AGL, spanning a temperature range relevant to ice formation. 100 hours of data cover a latitude range from 30N to 46N and target a variety of potential bioaerosol source regions including forests, croplands, the Gulf of Mexico, and Lake Michigan. Observed vertical profiles are compared to expected loadings based on current model parameterizations and implications are discussed.

  17. Scenario Development Process at the Vertical Motion Simulator

    NASA Technical Reports Server (NTRS)

    Reardon, Scott E.; Beard, Steven D.; Lewis, Emily

    2017-01-01

    There has been a significant effort within the simulation community to standardize many aspects of flight simulation. More recently, an effort has begun to develop a formal scenario definition language for aviation. A working group within the AIAA Modeling and Simulation Technical Committee has been created to develop a standard aviation scenario definition language, though much of the initial effort has been tailored to training simulators. Research and development (R&D) simulators, like the Vertical Motion Simulator (VMS), and training simulators have different missions and thus have different scenario requirements. The purpose of this paper is to highlight some of the unique tasks and scenario elements used at the VMS so they may be captured by scenario standardization efforts. The VMS most often performs handling qualities studies and transfer of training studies. Three representative handling qualities simulation studies and two transfer of training simulation studies are described in this paper. Unique scenario elements discussed in this paper included special out-the-window (OTW) targets and environmental conditions, motion system parameters, active inceptor parameters, and configurable vehicle math model parameters.

  18. On the g/2 Acceleration of a Pulse in a Vertical Chain

    ERIC Educational Resources Information Center

    Foster, Theodore; van Wyngaarden, Willem; Cary, Arthur; Mottmann, John

    2013-01-01

    We have frequently enhanced our department's laboratory experiment involving standing transverse waves in a taut horizontal cord. In addition to the standard experiment, students in these labs investigate the surprising concept that the acceleration of a pulse in a chain hanging vertically is a constant and is equal to half the acceleration…

  19. Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

    ERIC Educational Resources Information Center

    Alzeban, Abdulaziz

    2016-01-01

    Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

  20. Accountable Care Organizations and Transaction Cost Economics.

    PubMed

    Mick, Stephen S Farnsworth; Shay, Patrick D

    2016-12-01

    Using a Transaction Cost Economics (TCE) approach, this paper explores which organizational forms Accountable Care Organizations (ACOs) may take. A critical question about form is the amount of vertical integration that an ACO may have, a topic central to TCE. We posit that contextual factors outside and inside an ACO will produce variable transaction costs (the non-production costs of care) such that the decision to integrate vertically will derive from a comparison of these external versus internal costs, assuming reasonably rational management abilities. External costs include those arising from environmental uncertainty and complexity, small numbers bargaining, asset specificity, frequency of exchanges, and information "impactedness." Internal costs include those arising from human resource activities including hiring and staffing, training, evaluating (i.e., disciplining, appraising, or promoting), and otherwise administering programs. At the extreme, these different costs may produce either total vertical integration or little to no vertical integration with most ACOs falling in between. This essay demonstrates how TCE can be applied to the ACO organization form issue, explains TCE, considers ACO activity from the TCE perspective, and reflects on research directions that may inform TCE and facilitate ACO development. © The Author(s) 2016.

  1. Explicit wave action conservation for water waves on vertically sheared flows

    NASA Astrophysics Data System (ADS)

    Quinn, Brenda; Toledo, Yaron; Shrira, Victor

    2016-04-01

    Water waves almost always propagate on currents with a vertical structure such as currents directed towards the beach accompanied by an under-current directed back toward the deep sea or wind-induced currents which change magnitude with depth due to viscosity effects. On larger scales they also change their direction due to the Coriolis force as described by the Ekman spiral. This implies that the existing wave models, which assume vertically-averaged currents, is an approximation which is far from realistic. In recent years, ocean circulation models have significantly improved with the capability to model vertically-sheared current profiles in contrast with the earlier vertically-averaged current profiles. Further advancements have coupled wave action models to circulation models to relate the mutual effects between the two types of motion. Restricting wave models to vertically-averaged non-turbulent current profiles is obviously problematic in these cases and the primary goal of this work is to derive and examine a general wave action equation which accounts for these shortcoming. The formulation of the wave action conservation equation is made explicit by following the work of Voronovich (1976) and using known asymptotic solutions of the boundary value problem which exploit the smallness of the current magnitude compared to the wave phase velocity and/or its vertical shear and curvature. The adopted approximations are shown to be sufficient for most of the conceivable applications. This provides correction terms to the group velocity and wave action definition accounting for the shear effects, which are fitting for application to operational wave models. In the limit of vanishing current shear, the new formulation reduces to the commonly used Bretherton & Garrett (1968) no-shear wave action equation where the invariant is calculated with the current magnitude taken at the free surface. It is shown that in realistic oceanic conditions, the neglect of the vertical

  2. Vertically-integrated Approaches for Carbon Sequestration Modeling

    NASA Astrophysics Data System (ADS)

    Bandilla, K.; Celia, M. A.; Guo, B.

    2015-12-01

    Carbon capture and sequestration (CCS) is being considered as an approach to mitigate anthropogenic CO2 emissions from large stationary sources such as coal fired power plants and natural gas processing plants. Computer modeling is an essential tool for site design and operational planning as it allows prediction of the pressure response as well as the migration of both CO2 and brine in the subsurface. Many processes, such as buoyancy, hysteresis, geomechanics and geochemistry, can have important impacts on the system. While all of the processes can be taken into account simultaneously, the resulting models are computationally very expensive and require large numbers of parameters which are often uncertain or unknown. In many cases of practical interest, the computational and data requirements can be reduced by choosing a smaller domain and/or by neglecting or simplifying certain processes. This leads to a series of models with different complexity, ranging from coupled multi-physics, multi-phase three-dimensional models to semi-analytical single-phase models. Under certain conditions the three-dimensional equations can be integrated in the vertical direction, leading to a suite of two-dimensional multi-phase models, termed vertically-integrated models. These models are either solved numerically or simplified further (e.g., assumption of vertical equilibrium) to allow analytical or semi-analytical solutions. This presentation focuses on how different vertically-integrated models have been applied to the simulation of CO2 and brine migration during CCS projects. Several example sites, such as the Illinois Basin and the Wabamun Lake region of the Alberta Basin, are discussed to show how vertically-integrated models can be used to gain understanding of CCS operations.

  3. Oblique patterned etching of vertical silicon sidewalls

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Burckel, D. Bruce; Finnegan, Patrick S.; Henry, M. David

    A method for patterning on vertical silicon surfaces in high aspect ratio silicontopography is presented. A Faraday cage is used to direct energetic reactive ions obliquely through a patterned suspended membrane positioned over the topography. The technique is capable of forming high-fidelity pattern (100 nm) features, adding an additional fabrication capability to standard top-down fabrication approaches.

  4. Oblique patterned etching of vertical silicon sidewalls

    NASA Astrophysics Data System (ADS)

    Bruce Burckel, D.; Finnegan, Patrick S.; David Henry, M.; Resnick, Paul J.; Jarecki, Robert L.

    2016-04-01

    A method for patterning on vertical silicon surfaces in high aspect ratio silicon topography is presented. A Faraday cage is used to direct energetic reactive ions obliquely through a patterned suspended membrane positioned over the topography. The technique is capable of forming high-fidelity pattern (100 nm) features, adding an additional fabrication capability to standard top-down fabrication approaches.

  5. Oblique patterned etching of vertical silicon sidewalls

    DOE PAGES

    Burckel, D. Bruce; Finnegan, Patrick S.; Henry, M. David; ...

    2016-04-05

    A method for patterning on vertical silicon surfaces in high aspect ratio silicontopography is presented. A Faraday cage is used to direct energetic reactive ions obliquely through a patterned suspended membrane positioned over the topography. The technique is capable of forming high-fidelity pattern (100 nm) features, adding an additional fabrication capability to standard top-down fabrication approaches.

  6. Measurement errors when estimating the vertical jump height with flight time using photocell devices: the example of Optojump.

    PubMed

    Attia, A; Dhahbi, W; Chaouachi, A; Padulo, J; Wong, D P; Chamari, K

    2017-03-01

    Common methods to estimate vertical jump height (VJH) are based on the measurements of flight time (FT) or vertical reaction force. This study aimed to assess the measurement errors when estimating the VJH with flight time using photocell devices in comparison with the gold standard jump height measured by a force plate (FP). The second purpose was to determine the intrinsic reliability of the Optojump photoelectric cells in estimating VJH. For this aim, 20 subjects (age: 22.50±1.24 years) performed maximal vertical jumps in three modalities in randomized order: the squat jump (SJ), counter-movement jump (CMJ), and CMJ with arm swing (CMJarm). Each trial was simultaneously recorded by the FP and Optojump devices. High intra-class correlation coefficients (ICCs) for validity (0.98-0.99) and low limits of agreement (less than 1.4 cm) were found; even a systematic difference in jump height was consistently observed between FT and double integration of force methods (-31% to -27%; p<0.001) and a large effect size (Cohen's d >1.2). Intra-session reliability of Optojump was excellent, with ICCs ranging from 0.98 to 0.99, low coefficients of variation (3.98%), and low standard errors of measurement (0.8 cm). It was concluded that there was a high correlation between the two methods to estimate the vertical jump height, but the FT method cannot replace the gold standard, due to the large systematic bias. According to our results, the equations of each of the three jump modalities were presented in order to obtain a better estimation of the jump height.

  7. Measurement errors when estimating the vertical jump height with flight time using photocell devices: the example of Optojump

    PubMed Central

    Attia, A; Chaouachi, A; Padulo, J; Wong, DP; Chamari, K

    2016-01-01

    Common methods to estimate vertical jump height (VJH) are based on the measurements of flight time (FT) or vertical reaction force. This study aimed to assess the measurement errors when estimating the VJH with flight time using photocell devices in comparison with the gold standard jump height measured by a force plate (FP). The second purpose was to determine the intrinsic reliability of the Optojump photoelectric cells in estimating VJH. For this aim, 20 subjects (age: 22.50±1.24 years) performed maximal vertical jumps in three modalities in randomized order: the squat jump (SJ), counter-movement jump (CMJ), and CMJ with arm swing (CMJarm). Each trial was simultaneously recorded by the FP and Optojump devices. High intra-class correlation coefficients (ICCs) for validity (0.98-0.99) and low limits of agreement (less than 1.4 cm) were found; even a systematic difference in jump height was consistently observed between FT and double integration of force methods (-31% to -27%; p<0.001) and a large effect size (Cohen’s d>1.2). Intra-session reliability of Optojump was excellent, with ICCs ranging from 0.98 to 0.99, low coefficients of variation (3.98%), and low standard errors of measurement (0.8 cm). It was concluded that there was a high correlation between the two methods to estimate the vertical jump height, but the FT method cannot replace the gold standard, due to the large systematic bias. According to our results, the equations of each of the three jump modalities were presented in order to obtain a better estimation of the jump height. PMID:28416900

  8. Thermo-fluid-dynamics of natural convection around a heated vertical plate with a critical assessment of the standard similarity theory

    NASA Astrophysics Data System (ADS)

    Guha, Abhijit; Nayek, Subhajit

    2017-10-01

    the help of the CFD simulations, the details of the fluid dynamics, particularly the physics of fluid entrainment, are thoroughly studied. It is shown that the relative proportions of the fluid entrainment from the bottom, top, and side of the vertical plate depend on the size of the region of interest (ROI). As the size of the ROI is made large, most of the entrained fluid comes from the bottom, a little bit from the top and almost no fluid enters from the side; the nature of entrainment is opposite in the similarity analysis for which all the fluid enters from the side and no fluid enters either from the bottom or the top. The two sets of CFD simulations establish, in particular, the conclusion that it is the inappropriateness of the age-old boundary condition u = 0 at x = 0, and not the boundary layer approximation, that is the principal cause for the vulnerability of the standard similarity analyses (and integral theories) for natural convection. The CFD solutions further demonstrate the effects of finite length and finite thickness of the plate on the flow field and the shape of the buoyant jet. The different boundary conditions on the two sides of the vertical plate and the presence of its finite thickness make the buoyant jet bend over the top edge of the plate and make the evolution of entrainment from the two sides of the free buoyant jet different. The entrainment velocity from the two sides, however, equilibrates at a certain distance above the plate. The asymmetry in the velocity and temperature fields above the plate decreases more rapidly when Pr is smaller and GrL is greater. It is shown that sufficiently above the plate, the distributions of axial velocity and temperature in the buoyant jet tend to be symmetric with respect to an axis that seems to pass through the vertical mid-plane of the plate, i.e., the jet tends to lose its history of origination.

  9. 48 CFR 9905.506 - Cost accounting period-Educational institutions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting period-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506 Cost...

  10. new lease accounting and health care.

    PubMed

    Berman, Mindy

    2016-05-01

    Recently released lease accounting standards from the Financial Accounting Standards Board (FASB) present three significant challenges for healthcare organizations: All leases must be reported on a company's balance sheet, increasing liabilities on the balance sheets of healthcare organizations considerably. Contractual agreements not previously considered leases will now be treated as leases. Classification of some equipment leases could change.

  11. Temporal Variability in Vertical Groundwater Fluxes and the Effect of Solar Radiation on Streambed Temperatures Based on Vertical High Resolution Distributed Temperature Sensing

    NASA Astrophysics Data System (ADS)

    Sebok, E.; Karan, S.; Engesgaard, P. K.; Duque, C.

    2013-12-01

    Due to its large spatial and temporal variability, groundwater discharge to streams is difficult to quantify. Methods using vertical streambed temperature profiles to estimate vertical fluxes are often of coarse vertical spatial resolution and neglect to account for the natural heterogeneity in thermal conductivity of streambed sediments. Here we report on a field investigation in a stream, where air, stream water and streambed sediment temperatures were measured by Distributed Temperature Sensing (DTS) with high spatial resolution to; (i) detect spatial and temporal variability in groundwater discharge based on vertical streambed temperature profiles, (ii) study the thermal regime of streambed sediments exposed to different solar radiation influence, (iii) describe the effect of solar radiation on the measured streambed temperatures. The study was carried out at a field site located along Holtum stream, in Western Denmark. The 3 m wide stream has a sandy streambed with a cobbled armour layer, a mean discharge of 200 l/s and a mean depth of 0.3 m. Streambed temperatures were measured with a high-resolution DTS system (HR-DTS). By helically wrapping the fiber optic cable around two PVC pipes of 0.05 m and 0.075 m outer diameter over 1.5 m length, temperature measurements were recorded with 5.7 mm and 3.8 mm vertical spacing, respectively. The HR-DTS systems were installed 0.7 m deep in the streambed sediments, crossing both the sediment-water and the water-air interface, thus yielding high resolution water and air temperature data as well. One of the HR-DTS systems was installed in the open stream channel with only topographical shading, while the other HR-DTS system was placed 7 m upstream, under the canopy of a tree, thus representing the shaded conditions with reduced influence of solar radiation. Temperature measurements were taken with 30 min intervals between 16 April and 25 June 2013. The thermal conductivity of streambed sediments was calibrated in a 1D flow

  12. The boundary condition for vertical velocity and its interdependence with surface gas exchange

    NASA Astrophysics Data System (ADS)

    Kowalski, Andrew S.

    2017-07-01

    The law of conservation of linear momentum is applied to surface gas exchanges, employing scale analysis to diagnose the vertical velocity (w) in the boundary layer. Net upward momentum in the surface layer is forced by evaporation (E) and defines non-zero vertical motion, with a magnitude defined by the ratio of E to the air density, as w = E/ρ. This is true even right down at the surface where the boundary condition is w|0 = E/ρ|0 (where w|0 and ρ|0 represent the vertical velocity and density of air at the surface). This Stefan flow velocity implies upward transport of a non-diffusive nature that is a general feature of the troposphere but is of particular importance at the surface, where it assists molecular diffusion with upward gas migration (of H2O, for example) but opposes that of downward-diffusing species like CO2 during daytime. The definition of flux-gradient relationships (eddy diffusivities) requires rectification to exclude non-diffusive transport, which does not depend on scalar gradients. At the microscopic scale, the role of non-diffusive transport in the process of evaporation from inside a narrow tube - with vapour transport into an overlying, horizontal airstream - was described long ago in classical mechanics and is routinely accounted for by chemical engineers, but has been neglected by scientists studying stomatal conductance. Correctly accounting for non-diffusive transport through stomata, which can appreciably reduce net CO2 transport and marginally boost that of water vapour, should improve characterisations of ecosystem and plant functioning.

  13. RADIALLY MAGNETIZED PROTOPLANETARY DISK: VERTICAL PROFILE

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Russo, Matthew; Thompson, Christopher

    2015-11-10

    This paper studies the response of a thin accretion disk to an external radial magnetic field. Our focus is on protoplanetary disks (PPDs), which are exposed during their later evolution to an intense, magnetized wind from the central star. A radial magnetic field is mixed into a thin surface layer, wound up by the disk shear, and pushed downward by a combination of turbulent mixing and ambipolar and ohmic drift. The toroidal field reaches much greater strengths than the seed vertical field that is usually invoked in PPD models, even becoming superthermal. Linear stability analysis indicates that the disk experiencesmore » the magnetorotational instability (MRI) at a higher magnetization than a vertically magnetized disk when both the effects of ambipolar and Hall drift are taken into account. Steady vertical profiles of density and magnetic field are obtained at several radii between 0.06 and 1 AU in response to a wind magnetic field B{sub r} ∼ (10{sup −4}–10{sup −2})(r/ AU){sup −2} G. Careful attention is given to the radial and vertical ionization structure resulting from irradiation by stellar X-rays. The disk is more strongly magnetized closer to the star, where it can support a higher rate of mass transfer. As a result, the inner ∼1 AU of a PPD is found to evolve toward lower surface density. Mass transfer rates around 10{sup −8} M{sub ⊙} yr{sup −1} are obtained under conservative assumptions about the MRI-generated stress. The evolution of the disk and the implications for planet migration are investigated in the accompanying paper.« less

  14. Notification: EPA’s Compliance with Statement of Federal Financial Accounting Standards No. 47 and Treasury Financial Manual, Part 2, Chapter 4700

    EPA Pesticide Factsheets

    Project #OA&E-FY18-0249, June 6, 2018. The OIG plans to begin preliminary research on the EPA’s compliance with the Statement of Federal Financial Accounting Standards No. 47: Reporting Entity; and Treasury Financial Manual, Part 2, Chapter 4700

  15. AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

    PubMed

    Reinstein, A; Dery, R J

    1999-10-01

    The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

  16. Film flow and heat transfer during condensation of steam on inclined and vertical nonround tubes

    NASA Astrophysics Data System (ADS)

    Nikitin, N. N.; Semenov, V. P.

    2008-03-01

    We describe a mathematical model for calculating heat transfer during film condensation of stagnant steam on inclined and vertical smooth tubes with cross sections of arbitrary shape that takes into account the action of surface tension forces. The heat-transfer coefficients are calculated, and the hydrodynamic pattern is presented in which a condensate film flows over the surface of nonround inclined and vertical tubes with cross-section of different shapes.

  17. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505 Accounting for unallowable costs—Educational institutions. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable...

  18. Minimalistic models of the vertical distribution of roots under stochastic hydrological forcing

    NASA Astrophysics Data System (ADS)

    Laio, Francesco

    2014-05-01

    The assessment of the vertical root profile can be useful for multiple purposes: the partition of water fluxes between evaporation and transpiration, the evaluation of root soil reinforcement for bioengineering applications, the influence of roots on biogeochemical and microbial processes in the soil, etc. In water-controlled ecosystems the shape of the root profile is mainly determined by the soil moisture availability at different depths. The long term soil water balance in the root zone can be assessed by modeling the stochastic incoming and outgoing water fluxes, influenced by the stochastic rainfall pulses and/or by the water table fluctuations. Through an ecohydrological analysis one obtains that in water-controlled ecosystems the vertical root distribution is a decreasing function with depth, whose parameters depend on pedologic and climatic factors. The model can be extended to suitably account for the influence of the water table fluctuations, when the water table is shallow enough to exert an influence on root development, in which case the vertical root distribution tends to assume a non-monotonic form. In order to evaluate the validity of the ecohydrological estimation of the root profile we have tested it on a case study in the north of Tuscany (Italy). We have analyzed data from 17 landslide-prone sites: in each of these sites we have assessed the pedologic and climatic descriptors necessary to apply the model, and we have measured the mean rooting depth. The results show a quite good matching between observed and modeled mean root depths. The merit of this minimalistic approach to the modeling of the vertical root distribution relies on the fact that it allows a quantitative estimation of the main features of the vertical root distribution without resorting to time- and money-demanding measuring surveys.

  19. UAS Well Clear Recovery Against Non-Cooperative Intruders Using Vertical Maneuvers

    NASA Technical Reports Server (NTRS)

    Cone, Andrew; Thipphavong, David; Lee, Seung Man; Santiago, Confesor

    2017-01-01

    This paper documents a study that drove the development of a mathematical expression in the minimum operational performance standards (MOPS) of detect-and-avoid (DAA) systems for unmanned aircraft systems (UAS). This equation describes the conditions under which vertical maneuver guidance could be provided during recovery of well clear separation with a non-cooperative VFR aircraft in addition to horizontal maneuver guidance. Although suppressing vertical maneuver guidance in these situations increased the minimum horizontal separation from 500 to 800 feet, the maximum severity of loss of well clear increased in about 35 of the encounters compared to when a vertical maneuver was preferred and allowed. Additionally, analysis of individual cases led to the identification of a class of encounter where vertical rate error had a large effect on horizontal maneuvers due to the difficulty of making the correct left-right turn decision: crossing conflict with intruder changing altitude. These results supported allowing vertical maneuvers when UAS vertical performance exceeds the relative vertical position and velocity accuracy of the DAA tracker given the current velocity of the UAS and the relative vertical position and velocity estimated by the DAA tracker. Looking ahead, these results indicate a need to improve guidance algorithms by utilizing maneuver stability and near mid-air collision risk when determining maneuver guidance to regain well clear separation.

  20. Vertical electro-absorption modulator design and its integration in a VCSEL

    NASA Astrophysics Data System (ADS)

    Marigo-Lombart, L.; Calvez, S.; Arnoult, A.; Thienpont, H.; Almuneau, G.; Panajotov, K.

    2018-04-01

    Electro-absorption modulators, either embedded in CMOS technology or integrated with a semiconductor laser, are of high interest for many applications such as optical communications, signal processing and 3D imaging. Recently, the integration of a surface-normal electro-absorption modulator into a vertical-cavity surface-emitting laser has been considered. In this paper we implement a simple quantum well electro-absorption model and design and optimize an asymmetric Fabry-Pérot semiconductor modulator while considering all physical properties within figures of merit. We also extend this model to account for the impact of temperature on the different parameters involved in the calculation of the absorption, such as refractive indices and exciton transition broadening. Two types of vertical modulator structures have been fabricated and experimentally characterized by reflectivity and photocurrent measurements demonstrating a very good agreement with our model. Finally, preliminary results of an electro-absorption modulator vertically integrated with a vertical-cavity surface-emitting laser device are presented, showing good modulation performances required for high speed communications.

  1. Accounting for both local aquatic community composition and bioavailability in setting site-specific quality standards for zinc.

    PubMed

    Peters, Adam; Simpson, Peter; Moccia, Alessandra

    2014-01-01

    Recent years have seen considerable improvement in water quality standards (QS) for metals by taking account of the effect of local water chemistry conditions on their bioavailability. We describe preliminary efforts to further refine water quality standards, by taking account of the composition of the local ecological community (the ultimate protection objective) in addition to bioavailability. Relevance of QS to the local ecological community is critical as it is important to minimise instances where quality classification using QS does not reconcile with a quality classification based on an assessment of the composition of the local ecology (e.g. using benthic macroinvertebrate quality assessment metrics such as River InVertebrate Prediction and Classification System (RIVPACS)), particularly where ecology is assessed to be at good or better status, whilst chemical quality is determined to be failing relevant standards. The alternative approach outlined here describes a method to derive a site-specific species sensitivity distribution (SSD) based on the ecological community which is expected to be present at the site in the absence of anthropogenic pressures (reference conditions). The method combines a conventional laboratory ecotoxicity dataset normalised for bioavailability with field measurements of the response of benthic macroinvertebrate abundance to chemical exposure. Site-specific QSref are then derived from the 5%ile of this SSD. Using this method, site QSref have been derived for zinc in an area impacted by historic mining activities. Application of QSref can result in greater agreement between chemical and ecological metrics of environmental quality compared with the use of either conventional (QScon) or bioavailability-based QS (QSbio). In addition to zinc, the approach is likely to be applicable to other metals and possibly other types of chemical stressors (e.g. pesticides). However, the methodology for deriving site-specific targets requires

  2. Estimation of hepatitis C virus infections resulting from vertical transmission in Egypt.

    PubMed

    Benova, Lenka; Awad, Susanne F; Miller, F DeWolfe; Abu-Raddad, Laith J

    2015-03-01

    Despite having the highest hepatitis C virus (HCV) prevalence in the world, the ongoing level of HCV incidence in Egypt and its drivers are poorly understood. Whereas HCV mother-to-child infection is a well-established transmission route, there are no estimates of HCV infections resulting from vertical transmission for any country, including Egypt. The aim of this study was to estimate the absolute number of new HCV infections resulting from vertical transmission in Egypt. We developed a conceptual framework of HCV vertical transmission, expressed in terms of a mathematical model and based on maternal HCV antibody and viremia. The mathematical model estimated the number of HCV vertical infections nationally and for six subnational areas. Applying two vertical transmission risk estimates to the 2008 Egyptian birth cohort, we estimated that between 3,080 and 5,167 HCV infections resulted from vertical transmission among children born in 2008. HCV vertical transmission may account for half of incident cases in the <5-year age group. Disproportionately higher proportions of vertical infections were estimated in Lower Rural and Upper Rural subnational areas. This geographical clustering was a result of higher-area-level HCV prevalence among women and higher fertility rates. Vertical transmission is one of the primary HCV infection routes among children<5 years in Egypt. The absolute number of vertical transmissions and the young age at infection highlight a public health concern. These findings also emphasize the need to quantify the relative contributions of other transmission routes to HCV incidence in Egypt. © 2014 The Authors. Hepatology published by Wiley Periodicals, Inc., on behalf of the American Association for the Study of Liver Diseases.

  3. Accounting and Accountability for Distributed and Grid Systems

    NASA Technical Reports Server (NTRS)

    Thigpen, William; McGinnis, Laura F.; Hacker, Thomas J.

    2001-01-01

    While the advent of distributed and grid computing systems will open new opportunities for scientific exploration, the reality of such implementations could prove to be a system administrator's nightmare. A lot of effort is being spent on identifying and resolving the obvious problems of security, scheduling, authentication and authorization. Lurking in the background, though, are the largely unaddressed issues of accountability and usage accounting: (1) mapping resource usage to resource users; (2) defining usage economies or methods for resource exchange; (3) describing implementation standards that minimize and compartmentalize the tasks required for a site to participate in a grid.

  4. Hvr-Gs at MT. Graham:. Optical Turbulence Vertical Distribution with Standard and High Resolution

    NASA Astrophysics Data System (ADS)

    Masciadri, E.; Stoesz, J.; Lascaux, F.; Hagelin, S.

    2009-09-01

    Since a few years measurements of the optical turbulence vertical distribution have been done at Mt. Graham with a Generalized Scidar (GS) located at the focus of the 1.75 m Vatican Advance Technological Telescope (VATT). Such a telescope is placed on the summit of Mt. Graham (Arizona) at around 250 m far away from the Large Binocular Telescope (LBT). Thanks to a new technique1 that we recently proposed based on the GS observations of wide-binaries (30-35 arcsec), measurements of CN2 profiles characterized by a vertical resolution as high as 20-30 m in the first 600 m have been also collected. The statistic sample of measurements consists, at present, of 43 nights distributed in different periods of the year. In this contribution we present the main scientific motivations as well as the analysis of this extended survey and new insights into the turbulence characterization achieved so far by this on-going activity.

  5. Response of pontomedullary reticulospinal neurons to vestibular stimuli in vertical planes. Role in vertical vestibulospinal reflexes of the decerebrate cat

    NASA Technical Reports Server (NTRS)

    Bolton, P. S.; Goto, T.; Schor, R. H.; Wilson, V. J.; Yamagata, Y.; Yates, B. J.

    1992-01-01

    the roll quadrants. There was no evidence of convergence of inputs from like canals across the midline (e.g., right anterior + left anterior). 6. Two characteristics of the VCR, STC behavior and bilateral input from symmetric vertical canals (in some muscles), cannot be accounted for by the reticulospinal neurons that we studied. Because these characteristics are also not seen in vestibulocollic neurons, they are likely to be the result of the appropriate convergence of vestibular signals in the spinal cord. 7. Pontomedullary reticulospinal neurons seem particularly well suited to play a role in gravity-dependent postural reflexes of neck and limbs.

  6. Evaluation of simulation motion fidelity criteria in the vertical and directional axes

    NASA Technical Reports Server (NTRS)

    Schroeder, Jeffery A.

    1993-01-01

    An evaluation of existing motion fidelity criteria was conducted on the NASA Ames Vertical Motion Simulator. Experienced test pilots flew single-axis repositioning tasks in both the vertical and the directional axes. Using a first-order approximation of a hovering helicopter, tasks were flown with variations only in the filters that attenuate the commands to the simulator motion system. These filters had second-order high-pass characteristics, and the variations were made in the filter gain and natural frequency. The variations spanned motion response characteristics from nearly full math-model motion to fixed-base. Between configurations, pilots recalibrated their motion response perception by flying the task with full motion. Pilots subjectively rated the motion fidelity of subsequent configurations relative to this full motion case, which was considered the standard for comparison. The results suggested that the existing vertical-axis criterion was accurate for combinations of gain and natural frequency changes. However, if only the gain or the natural frequency was changed, the rated motion fidelity was better than the criterion predicted. In the vertical axis, the objective and subjective results indicated that a larger gain reduction was tolerated than the existing criterion allowed. The limited data collected in the yaw axis revealed that pilots had difficulty in distinguishing among the variations in the pure yaw motion cues.

  7. The power of vertical geolocation of atmospheric profiles from GNSS radio occultation.

    PubMed

    Scherllin-Pirscher, Barbara; Steiner, Andrea K; Kirchengast, Gottfried; Schwärz, Marc; Leroy, Stephen S

    2017-02-16

    High-resolution measurements from Global Navigation Satellite System (GNSS) radio occultation (RO) provide atmospheric profiles with independent information on altitude and pressure. This unique property is of crucial advantage when analyzing atmospheric characteristics that require joint knowledge of altitude and pressure or other thermodynamic atmospheric variables. Here we introduce and demonstrate the utility of this independent information from RO and discuss the computation, uncertainty, and use of RO atmospheric profiles on isohypsic coordinates-mean sea level altitude and geopotential height-as well as on thermodynamic coordinates (pressure and potential temperature). Using geopotential height as vertical grid, we give information on errors of RO-derived temperature, pressure, and potential temperature profiles and provide an empirical error model which accounts for seasonal and latitudinal variations. The observational uncertainty of individual temperature/pressure/potential temperature profiles is about 0.7 K/0.15%/1.4 K in the tropopause region. It gradually increases into the stratosphere and decreases toward the lower troposphere. This decrease is due to the increasing influence of background information. The total climatological error of mean atmospheric fields is, in general, dominated by the systematic error component. We use sampling error-corrected climatological fields to demonstrate the power of having different and accurate vertical coordinates available. As examples we analyze characteristics of the location of the tropopause for geopotential height, pressure, and potential temperature coordinates as well as seasonal variations of the midlatitude jet stream core. This highlights the broad applicability of RO and the utility of its versatile vertical geolocation for investigating the vertical structure of the troposphere and stratosphere.

  8. Vertical normal modes of a mesoscale model using a scaled height coordinate

    NASA Technical Reports Server (NTRS)

    Lipton, A. E.; Pielke, R. A.

    1986-01-01

    Vertical modes were derived for a version of the Colorado State Regional Atmospheric Mesoscale Modeling System. The impacts of three options for dealing with the upper boundary of the model were studied. The standard model formulation holds pressure constant at a fixed altitude near the model top, and produces a fastest mode with a speed of about 90 m/sec. An alternative formulation, which allows for an external mode, could require recomputation of vertical modes for every surface elevation on the horizontal grid unless the modes are derived in a particular way. These results have bearing on the feasibility of applying vertical mode initialization to models with scaled height coordinates.

  9. The Gains from Vertical Scaling

    ERIC Educational Resources Information Center

    Briggs, Derek C.; Domingue, Ben

    2013-01-01

    It is often assumed that a vertical scale is necessary when value-added models depend upon the gain scores of students across two or more points in time. This article examines the conditions under which the scale transformations associated with the vertical scaling process would be expected to have a significant impact on normative interpretations…

  10. Direct Observation of Ultralow Vertical Emittance using a Vertical Undulator

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Wootton, Kent

    2015-09-17

    In recent work, the first quantitative measurements of electron beam vertical emittance using a vertical undulator were presented, with particular emphasis given to ultralow vertical emittances [K. P. Wootton, et al., Phys. Rev. ST Accel. Beams, 17, 112802 (2014)]. Using this apparatus, a geometric vertical emittance of 0.9 ± 0.3 pm rad has been observed. A critical analysis is given of measurement approaches that were attempted, with particular emphasis on systematic and statistical uncertainties. The method used is explained, compared to other techniques and the applicability of these results to other scenarios discussed.

  11. GASB's Basis of Accounting Project.

    ERIC Educational Resources Information Center

    Kovlak, Daniel L.

    1986-01-01

    In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative…

  12. A Quantitative Examination of the Influence of Non-Instructional Variables on Meeting State Accountability Standards

    ERIC Educational Resources Information Center

    Newman, Lisa D.

    2017-01-01

    Since the 1990's, schools across the United States have been held accountable for increased student learning. Increased use of growth-based accountability models and a lack of clarity on what each model measures have resulted in a need for additional research focused on the real-world implications for teacher agency and school accountability. The…

  13. The psychophysical periphery effect crosses the vertical meridian.

    PubMed

    Kuyk, T; Niculescu, D

    2001-01-01

    This study measured the periphery effect and compared its magnitude when the peripheral stimulation was on the same or opposite side of the vertical meridian as the test spot. Test thresholds for a 1.5-deg diameter, 8-ms spot located 1.75 deg to one side of the vertical meridian were elevated by approximately 0.125 log units when a 0.25 cycles/deg (cpd) counterphased grating was presented at a similar eccentric offset on the other side of the vertical meridian. The periphery effect disappeared when the test spot was moved outward to 8-deg eccentricity. When the grating and test were presented on the same side of the vertical meridian, test thresholds at both retinal locations were elevated by the same amount, 0.2 log units. Consistent with the physiology in cat retina, the periphery effect in humans also crosses over the vertical meridian. However, the effect is small and the test spot must be in close proximity to the vertical meridian for it to be observed. Also, the crossover periphery effect is reduced in magnitude by 37.5% compared to when the grating and test are presented on the same side of the vertical meridian. This suggests there may be a difference in how the underlying neural mechanism that transmits the periphery effect signal laterally is organized for sending the periphery effect signal across the vertical meridian as compared to within a retinal hemifield.

  14. Cleft-Related Orthognathic Surgery Based on Maxillary Vertical Lengthening of the Anterior Facial Height.

    PubMed

    Jeong, Woo Shik; Jeong, Hyung Hwa; Kwon, Soon Man; Koh, Kyung S; Choi, Jong Woo

    2018-03-01

    The conventional approach during orthognathic surgery for cleft-related deformities has focused largely on restoration of maxilla retrusion, using the maxillary advancement as a standard treatment objective. However, the authors thought that maxillary vertical shortening and deficient incisor show could be additional key elements of cleft-related deformities. Although slight vertical lengthening can be obtained with only maxillary advancement, it would not be enough to obtain satisfactory aesthetic results in terms of the anterior facial height. The authors hypothesized that vertical deficiency and anteroposterior maxillary retrusion exists in cleft-related deformities. Therefore, orthognathic surgery including intentional vertical lengthening and advancement would be better than the conventional simple advancement. A new approach was used to treat consecutive patients with dentofacial deformities between December of 2007 and December of 2016. Patients with cleft-related dentofacial deformities were included in the study. Forty-one patients with cleft-related dentofacial deformities were included. The distance from the nasion to the incisor tip was 76.70 mm; the angle of the lines connecting the sella, nasion, and point A was 74.03 degrees; and the incisor show was 1.02 mm. Corresponding measurements in 40 patients without clefts were 81.57 mm, 80.08 degrees, and 3.38 mm, respectively. Postoperatively, the average vertical lengthening achieved was 0.88 mm in the simple maxillary advancement group and 7.65 mm in the intentional vertical lengthening accompanied by maxillary advancement group. The authors' results suggest that simultaneous maxillary vertical lengthening with horizontal advancement is a viable approach to orthognathic surgery for cleft-related deformities, given the long-term stability of outcomes demonstrated in this study. Therapeutic, III.

  15. Degrees of Success in Accounting.

    ERIC Educational Resources Information Center

    Bourner, Jill; Bourner, Tom

    1985-01-01

    Analysis of degree awards in Great Britain shows considerable inconsistency across disciplines and poor results in the accounting field. The implications for the labor market and accounting employment prospects are examined, and a reexamination of the application of equivalent standards across subjects is recommended. (MSE)

  16. School Leadership in an Age of Accountability: Tensions between Managerial and Professional Accountability

    ERIC Educational Resources Information Center

    Moller, Jorunn

    2009-01-01

    Standards and accountability have become a central issue of educational reform in many countries. Professional standards for teachers and principals have been developed, and benchmarking and comparison are at the heart of the new performance assessment. "Designer leadership" has become a defining theme for leadership in the appearance of regimes…

  17. Post-acute care and vertical integration after the Patient Protection and Affordable Care Act.

    PubMed

    Shay, Patrick D; Mick, Stephen S

    2013-01-01

    The anticipated changes resulting from the passage of the Patient Protection and Affordable Care Act-including the proposed adoption of bundled payment systems and the promotion of accountable care organizations-have generated considerable controversy as U.S. healthcare industry observers debate whether such changes will motivate vertical integration activity. Using examples of accountable care organizations and bundled payment systems in the American post-acute healthcare sector, this article applies economic and sociological perspectives from organization theory to predict that as acute care organizations vary in the degree to which they experience environmental uncertainty, asset specificity, and network embeddedness, their motivation to integrate post-acute care services will also vary, resulting in a spectrum of integrative behavior.

  18. Implementing SFAS No 121: Accounting for Impaired Assets.

    PubMed

    Luecke, R W; Meeting, D T; Stotzer, W G

    1996-10-01

    In March 1995, FASB issued Statement of Financial Accounting Standards (SFAS) No. 121: "Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed Of." It establishes accounting standards for assets whose carrying costs have been overstated due to a variety of circumstances that have reduced the value of the assets. Healthcare financial managers should fully understand the statement's implications for their organizations.

  19. Engaging Accounting Students: How to Teach Principles of Accounting in Creative and Exciting Ways

    ERIC Educational Resources Information Center

    Jaijairam, Paul

    2012-01-01

    Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of accounting. This article contends that it is not the subject matter that is dry, but rather the methods in which faculty have traditionally presented accounting fundamentals and principles. Departing from standard lectures and…

  20. Vertical sizes of 1-D and 2-D electrostatic solitons with nonextensive and trapped electrons in the upper ionosphere

    NASA Astrophysics Data System (ADS)

    Ali Shan, Shaukat; Saleem, Hamid

    2018-05-01

    The vertical sizes of one-dimensional (1-D) and two dimensional (2-D) electrostatic solitons are estimated in the oxygen-hydrogen (O - H) and pure oxygen plasmas of the upper ionosphere taking into account the effects of non-extensive and trapped electrons. The field-aligned flow of oxygen ions is also considered. It is found that both electron trapping and non-extensivity play a constructive role in the formation of 1-D and 2-D solitary structures. The vertical size of the solitons is not known through observations, but here it is pointed out that the vertical size of these structures should be of the order of a few meters at the altitude of 800 km in the 1-D case. On the other hand, in the 2-D case, the vertical size is much larger than the horizontal size and it turns out to be of the order of a few kilometers, while the width is about a few hundred meters in agreement with the observations.

  1. The influence of vertical motor responses on explicit and incidental processing of power words.

    PubMed

    Jiang, Tianjiao; Sun, Lining; Zhu, Lei

    2015-07-01

    There is increasing evidence demonstrating that power judgment is affected by vertical information. Such interaction between vertical space and power (i.e., response facilitation under space-power congruent conditions) is generally elicited in paradigms that require participants to explicitly evaluate the power of the presented words. The current research explored the possibility that explicit evaluative processing is not a prerequisite for the emergence of this effect. Here we compared the influence of vertical information on a standard explicit power evaluation task with influence on a task that linked power with stimuli in a more incidental manner, requiring participants to report whether the words represented people or animals or the font of the words. The results revealed that although the effect is more modest, the interaction between responses and power is also evident in an incidental task. Furthermore, we also found that explicit semantic processing is a prerequisite to ensure such an effect. Copyright © 2015 Elsevier Inc. All rights reserved.

  2. Accountability and Opportunity in Higher Education: The Civil Rights Dimension

    ERIC Educational Resources Information Center

    Orfield, Gary, Ed.; Hillman, Nicholas, Ed.

    2018-01-01

    In "Accountability and Opportunity in Higher Education," leading scholars address the unforeseen impact of accountability standards on students of color and the institutions that disproportionately serve them. The book describes how federal policies can worsen existing racial inequalities in higher education and offers alternative…

  3. 48 CFR 9904.408 - Accounting for costs of compensated personal absence.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for costs of compensated personal absence. 9904.408 Section 9904.408 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.408 Accounting for costs of compensated...

  4. Consideration of vertical uncertainty in elevation-based sea-level rise assessments: Mobile Bay, Alabama case study

    USGS Publications Warehouse

    Gesch, Dean B.

    2013-01-01

    The accuracy with which coastal topography has been mapped directly affects the reliability and usefulness of elevationbased sea-level rise vulnerability assessments. Recent research has shown that the qualities of the elevation data must be well understood to properly model potential impacts. The cumulative vertical uncertainty has contributions from elevation data error, water level data uncertainties, and vertical datum and transformation uncertainties. The concepts of minimum sealevel rise increment and minimum planning timeline, important parameters for an elevation-based sea-level rise assessment, are used in recognition of the inherent vertical uncertainty of the underlying data. These concepts were applied to conduct a sea-level rise vulnerability assessment of the Mobile Bay, Alabama, region based on high-quality lidar-derived elevation data. The results that detail the area and associated resources (land cover, population, and infrastructure) vulnerable to a 1.18-m sea-level rise by the year 2100 are reported as a range of values (at the 95% confidence level) to account for the vertical uncertainty in the base data. Examination of the tabulated statistics about land cover, population, and infrastructure in the minimum and maximum vulnerable areas shows that these resources are not uniformly distributed throughout the overall vulnerable zone. The methods demonstrated in the Mobile Bay analysis provide an example of how to consider and properly account for vertical uncertainty in elevation-based sea-level rise vulnerability assessments, and the advantages of doing so.

  5. Effect of gravity on vertical eye position.

    PubMed

    Pierrot-Deseilligny, C

    2009-05-01

    , the strongest argument supporting a marked role of gravity in vertical eye position is that the eye movement alterations observed in the main, typical physiological and pathological conditions are precisely those that would be expected from a direct effect of gravity on the eyeballs, with, moreover, no single alternative interpretation existing so far that could account for all these different types of findings.

  6. Statistical characterization of high-to-medium frequency mesoscale gravity waves by lidar-measured vertical winds and temperatures in the MLT

    NASA Astrophysics Data System (ADS)

    Lu, Xian; Chu, Xinzhao; Li, Haoyu; Chen, Cao; Smith, John A.; Vadas, Sharon L.

    2017-09-01

    We present the first statistical study of gravity waves with periods of 0.3-2.5 h that are persistent and dominant in the vertical winds measured with the University of Colorado STAR Na Doppler lidar in Boulder, CO (40.1°N, 105.2°W). The probability density functions of the wave amplitudes in temperature and vertical wind, ratios of these two amplitudes, phase differences between them, and vertical wavelengths are derived directly from the observations. The intrinsic period and horizontal wavelength of each wave are inferred from its vertical wavelength, amplitude ratio, and a designated eddy viscosity by applying the gravity wave polarization and dispersion relations. The amplitude ratios are positively correlated with the ground-based periods with a coefficient of 0.76. The phase differences between the vertical winds and temperatures (φW -φT) follow a Gaussian distribution with 84.2±26.7°, which has a much larger standard deviation than that predicted for non-dissipative waves ( 3.3°). The deviations of the observed phase differences from their predicted values for non-dissipative waves may indicate wave dissipation. The shorter-vertical-wavelength waves tend to have larger phase difference deviations, implying that the dissipative effects are more significant for shorter waves. The majority of these waves have the vertical wavelengths ranging from 5 to 40 km with a mean and standard deviation of 18.6 and 7.2 km, respectively. For waves with similar periods, multiple peaks in the vertical wavelengths are identified frequently and the ones peaking in the vertical wind are statistically longer than those peaking in the temperature. The horizontal wavelengths range mostly from 50 to 500 km with a mean and median of 180 and 125 km, respectively. Therefore, these waves are mesoscale waves with high-to-medium frequencies. Since they have recently become resolvable in high-resolution general circulation models (GCMs), this statistical study provides an important

  7. The effect of keyboard key spacing on typing speed, error, usability, and biomechanics, Part 2: Vertical spacing.

    PubMed

    Pereira, Anna; Hsieh, Chih-Ming; Laroche, Charles; Rempel, David

    2014-06-01

    The objective was to evaluate the effects of vertical key spacing on a conventional computer keyboard on typing speed, percentage error, usability, forearm muscle activity, and wrist posture for both females with small fingers and males with large fingers. Part I evaluated primarily horizontal key spacing and found that for male typists with large fingers, productivity and usability were similar for spacings of 17, 18, and 19 mm but were reduced for spacings of 16 mm. Few other key spacing studies are available, and the international standards that specify the spacing between keys on a keyboard have been mainly guided by design convention. Experienced female typists (n = 26) with small fingers (middle finger length < or = 7.71 cm or finger breadth of < or = 1.93 cm) and male typists (n = 26) with large fingers (middle finger length > or = 8.37 cm or finger breadth of > or = 2.24 cm) typed on five keyboards that differed primarily in vertical key spacing (17 x 18, 17 x 17, 17 x 16, 17 x 15.5, and 18 x 16 mm) while typing speed, error, fatigue, preference, forearm muscle activity, and wrist posture were recorded. Productivity and usability ratings were significantly worse for the keyboard with 15.5 mm vertical spacing compared to the other keyboards for both groups.There were few significant differences on usability ratings between the other keyboards. Reducing vertical key spacing,from 18 to 17 to 16 mm, had no significant effect on productivity or usability. The findings support the design of keyboards with vertical key spacings of 16, 17, or 18 mm. These findings may influence keyboard design and standards.

  8. 78 FR 21035 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-09

    ... references to accounting standards in these rules to the Financial Accounting Standards Board (FASB.... II. Background On June 30, 2009, the FASB issued Statement of Financial Accounting Standards No. 168, ``The Financial Accounting Standards Board Accounting Standards Codification TM and the Hierarchy of...

  9. [Convergence nystagmus and vertical gaze palsy of vascular origin].

    PubMed

    Jouvent, E; Benisty, S; Fenelon, G; Créange, A; Pierrot-Deseilligny, C

    2005-05-01

    A case of convergence-retraction nystagmus with upward vertical gaze paralysis and skew deviation (right hypotropia), without any other neurological signs, is reported. The probably vascular lesion was located at the mesodiencephalic junction, lying between the right border of the posterior commissure, the right interstitial nucleus of Cajal and the periaqueductal grey matter, accounting for the three ocular motor signs. The particular interest of this case is due to the relative smallness of the lesion.

  10. Vertical position of the orbits in nonsyndromic plagiocephaly in childhood and its relation to vertical strabismus.

    PubMed

    Eveleens, Jordi R J; Mathijssen, Irene M; Lequin, Maarten H; Polling, Jan-Roelof; Looman, Caspar W N; Simonsz, Huibert J

    2011-01-01

    To determine the existence of a correlation between the vertical angle of strabismus and the vertical angle between the orbital axes in nonsyndromic plagiocephaly in childhood. Patients were included when diagnosed with plagiocephaly. Orthoptic measurements showed a vertical strabismus and three-dimensional computed tomographic (CT) imaging of the skull was available. Patients were excluded if plagiocephaly was part of a syndrome or if any surgical intervention had taken place before our measurements. Three-dimensional CT imaging was used to calculate the vertical angle between the orbital axes in 3 reference planes (VAO) perpendicular to a line of reference through the lower borders of the maxilla (VAOmax), both auditory canals (VAOaud), and the lower points of the external occipital protuberances (VAOocc). Fourteen patients were included (mean age, 14 mo). Three-dimensional CT measurements showed a mean (SD) VAOmax of 1.70 (2.31) degrees, VAOaud of -1.54 (1.46) degrees, and VAOocc of -2.06 (4.29) degrees (a negative value indicates that the eye on the affected side was situated lower in the head). The mean vertical angle of strabismus was -2.39 (4.69) degrees in gaze toward the affected side, 3.66 (3.77) degrees in gaze ahead, and 8.14 (5.63) degrees in gaze toward the nonaffected side. The Pearson test showed no significant correlations. The clinical observation that vertical strabismus in adult plagiocephaly is correlated with the vertical angle of the orbital axes could not be confirmed in young children.

  11. GPS Imaging of Global Vertical Land Motion for Sea Level Studies

    NASA Astrophysics Data System (ADS)

    Hammond, W. C.; Blewitt, G.; Hamlington, B. D.

    2015-12-01

    Coastal vertical land motion contributes to the signal of local relative sea level change. Moreover, understanding global sea level change requires understanding local sea level rise at many locations around Earth. It is therefore essential to understand the regional secular vertical land motion attributable to mantle flow, tectonic deformation, glacial isostatic adjustment, postseismic viscoelastic relaxation, groundwater basin subsidence, elastic rebound from groundwater unloading or other processes that can change the geocentric height of tide gauges anchored to the land. These changes can affect inferences of global sea level rise and should be taken into account for global projections. We present new results of GPS imaging of vertical land motion across most of Earth's continents including its ice-free coastlines around North and South America, Europe, Australia, Japan, parts of Africa and Indonesia. These images are based on data from many independent open access globally distributed continuously recording GPS networks including over 13,500 stations. The data are processed in our system to obtain solutions aligned to the International Terrestrial Reference Frame (ITRF08). To generate images of vertical rate we apply the Median Interannual Difference Adjusted for Skewness (MIDAS) algorithm to the vertical times series to obtain robust non-parametric estimates with realistic uncertainties. We estimate the vertical land motion at the location of 1420 tide gauges locations using Delaunay-based geographic interpolation with an empirically derived distance weighting function and median spatial filtering. The resulting image is insensitive to outliers and steps in the GPS time series, omits short wavelength features attributable to unstable stations or unrepresentative rates, and emphasizes long-wavelength mantle-driven vertical rates.

  12. 48 CFR 9901.306 - Standards applicability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 7 2011-10-01 2011-10-01 false Standards applicability. 9901.306 Section 9901.306 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... 9901.306 Standards applicability. Cost Accounting Standards promulgated by the Board shall be mandatory...

  13. Governing police practice: limits of the new accountability.

    PubMed

    Chan, J B

    1999-06-01

    The advent of public-sector managerialism has brought with it a new principle of police accountability in Western democracies such as Australia and Britain. The new accountability gives emphasis to managerial rather than legal or public-interest standards, favours external oversight combined with self-regulation rather than centralized control, and promotes risk management rather than rule enforcement. This article makes use of the experience of an Australian police force to show that the new accountability has not been successful in holding police accountable, while elements of the old accountability have re-emerged to dominate public debates. It is argued that in the area of police governance, the neo-liberal state does not necessarily pursue a coherent strategy of 'acting at a distance' (cf. Miller and Rose 1990), partly because of the inability of accountability technologies to deliver substantially the promised policy outcomes and partly because of the sensitivity of its political arm to the public's moral outrage against corruption (cf. Garland 1996).

  14. 78 FR 34550 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-10

    ... to accounting standards in these rules to the Financial Accounting Standards Board Accounting... Financial Accounting Standards Board Accounting Standards Codification. In accordance with 12 U.S.C. 2252..., Loan Policies and Operations, and Funding Operations; Accounting and Reporting Requirements; Federal...

  15. Vertical resolving power of a satellite temperature sounding system

    NASA Technical Reports Server (NTRS)

    Thompson, O. E.

    1979-01-01

    The paper examines the vertical resolving power of satellite temperature retrieval systems. Attention is given to sounding instrument proposed by Kaplan, et al., (1977) which has been conceived to have greatly improved vertical resolving capabilities. Two types of tests are reported. The first, based on the work of Conrath (1972), involves a theoretical assessment of the manner by which the ambient temperature profile is averaged over height in order to produce an estimate of temperature at a given level. The second test is empirical involving the actual retrieval of temperature signals superimposed on a standard atmosphere with an emphasis on determining the minimum separation of the signals for which the sounder system is still capable of distinguishing individual signals.

  16. New Data Bases and Standards for Gravity Anomalies

    NASA Astrophysics Data System (ADS)

    Keller, G. R.; Hildenbrand, T. G.; Webring, M. W.; Hinze, W. J.; Ravat, D.; Li, X.

    2008-12-01

    Ever since the use of high-precision gravimeters emerged in the 1950's, gravity surveys have been an important tool for geologic studies. Recent developments that make geologically useful measurements from airborne and satellite platforms, the ready availability of the Global Positioning System that provides precise vertical and horizontal control, improved global data bases, and the increased availability of processing and modeling software have accelerated the use of the gravity method. As a result, efforts are being made to improve the gravity databases publicly available to the geoscience community by expanding their holdings and increasing the accuracy and precision of the data in them. Specifically the North American Gravity Database as well as the individual databases of Canada, Mexico, and the United States are being revised using new formats and standards to improve their coverage, standardization, and accuracy. An important part of this effort is revision of procedures and standards for calculating gravity anomalies taking into account the enhanced computational power available, modern satellite-based positioning technology, improved terrain databases, and increased interest in more accurately defining the different components of gravity anomalies. The most striking revision is the use of one single internationally accepted reference ellipsoid for the horizontal and vertical datums of gravity stations as well as for the computation of the calculated value of theoretical gravity. The new standards hardly impact the interpretation of local anomalies, but do improve regional anomalies in that long wavelength artifacts are removed. Most importantly, such new standards can be consistently applied to gravity database compilations of nations, continents, and even the entire world. Although many types of gravity anomalies have been described, they fall into three main classes. The primary class incorporates planetary effects, which are analytically prescribed, to

  17. Evaluation of vertical coordinate and vertical mixing algorithms in the HYbrid-Coordinate Ocean Model (HYCOM)

    NASA Astrophysics Data System (ADS)

    Halliwell, George R.

    Vertical coordinate and vertical mixing algorithms included in the HYbrid Coordinate Ocean Model (HYCOM) are evaluated in low-resolution climatological simulations of the Atlantic Ocean. The hybrid vertical coordinates are isopycnic in the deep ocean interior, but smoothly transition to level (pressure) coordinates near the ocean surface, to sigma coordinates in shallow water regions, and back again to level coordinates in very shallow water. By comparing simulations to climatology, the best model performance is realized using hybrid coordinates in conjunction with one of the three available differential vertical mixing models: the nonlocal K-Profile Parameterization, the NASA GISS level 2 turbulence closure, and the Mellor-Yamada level 2.5 turbulence closure. Good performance is also achieved using the quasi-slab Price-Weller-Pinkel dynamical instability model. Differences among these simulations are too small relative to other errors and biases to identify the "best" vertical mixing model for low-resolution climate simulations. Model performance deteriorates slightly when the Kraus-Turner slab mixed layer model is used with hybrid coordinates. This deterioration is smallest when solar radiation penetrates beneath the mixed layer and when shear instability mixing is included. A simulation performed using isopycnic coordinates to emulate the Miami Isopycnic Coordinate Ocean Model (MICOM), which uses Kraus-Turner mixing without penetrating shortwave radiation and shear instability mixing, demonstrates that the advantages of switching from isopycnic to hybrid coordinates and including more sophisticated turbulence closures outweigh the negative numerical effects of maintaining hybrid vertical coordinates.

  18. Spatial and vertical distribution of bacterial community in the northern South China Sea.

    PubMed

    Sun, Fu-Lin; Wang, You-Shao; Wu, Mei-Lin; Sun, Cui-Ci; Cheng, Hao

    2015-10-01

    Microbial communities are highly diverse in coastal oceans and response rapidly with changing environments. Learning about this will help us understand the ecology of microbial populations in marine ecosystems. This study aimed to assess the spatial and vertical distributions of the bacterial community in the northern South China Sea. Multi-dimensional scaling analyses revealed structural differences of the bacterial community among sampling sites and vertical depth. Result also indicated that bacterial community in most sites had higher diversity in 0-75 m depths than those in 100-200 m depths. Bacterial community of samples was positively correlation with salinity and depth, whereas was negatively correlation with temperature. Proteobacteria and Cyanobacteria were the dominant groups, which accounted for the majority of sequences. The α-Proteobacteria was highly diverse, and sequences belonged to Rhodobacterales bacteria were dominant in all characterized sequences. The current data indicate that the Rhodobacterales bacteria, especially Roseobacter clade are the diverse group in the tropical waters.

  19. Vertical Photon Transport in Cloud Remote Sensing Problems

    NASA Technical Reports Server (NTRS)

    Platnick, S.

    1999-01-01

    Photon transport in plane-parallel, vertically inhomogeneous clouds is investigated and applied to cloud remote sensing techniques that use solar reflectance or transmittance measurements for retrieving droplet effective radius. Transport is couched in terms of weighting functions which approximate the relative contribution of individual layers to the overall retrieval. Two vertical weightings are investigated, including one based on the average number of scatterings encountered by reflected and transmitted photons in any given layer. A simpler vertical weighting based on the maximum penetration of reflected photons proves useful for solar reflectance measurements. These weighting functions are highly dependent on droplet absorption and solar/viewing geometry. A superposition technique, using adding/doubling radiative transfer procedures, is derived to accurately determine both weightings, avoiding time consuming Monte Carlo methods. Superposition calculations are made for a variety of geometries and cloud models, and selected results are compared with Monte Carlo calculations. Effective radius retrievals from modeled vertically inhomogeneous liquid water clouds are then made using the standard near-infrared bands, and compared with size estimates based on the proposed weighting functions. Agreement between the two methods is generally within several tenths of a micrometer, much better than expected retrieval accuracy. Though the emphasis is on photon transport in clouds, the derived weightings can be applied to any multiple scattering plane-parallel radiative transfer problem, including arbitrary combinations of cloud, aerosol, and gas layers.

  20. Accountability and the Struggle over What Counts.

    ERIC Educational Resources Information Center

    Theobald, Paul; Mills, Ed

    1995-01-01

    Discusses issues defining the boundaries of the current accountability debate, focusing on the historical struggle between the ideas of philosopher John Dewey and psychologist Edward Thorndike. In the Thorndike camp, corporate America wants educators to continue to sort, select, and label children, aided by standardized testing. The…

  1. GASB Achieves Standardization, Recognition.

    ERIC Educational Resources Information Center

    Bissell, George E.

    1986-01-01

    In 1984 the Governmental Accounting Standards Board, created to solidify accounting principles for government entities, enumerated Generally Accepted Accounting Principles endorsed by the American Institute of Certified Public Accountants and the National Council on Governmental Accounting. These principles have recently been approved for school…

  2. 75 FR 78705 - Issuance of Exposure Drafts on Implementation Guidance on the Accounting for the Disposal of G-PP...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-16

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Issuance of Exposure Drafts on Implementation Guidance on the Accounting for the Disposal of G-PP&E and Implementation Guidance for Estimating the Historical Cost of G-PP&E AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action...

  3. Tsunami-driven gravity waves in the presence of vertically varying background and tidal wind structures

    NASA Astrophysics Data System (ADS)

    Laughman, B.; Fritts, D. C.; Lund, T. S.

    2017-05-01

    Many characteristics of tsunami-driven gravity waves (TDGWs) enable them to easily propagate into the thermosphere and ionosphere with appreciable amplitudes capable of producing detectable perturbations in electron densities and total electron content. The impact of vertically varying background and tidal wind structures on TDGW propagation is investigated with a series of idealized background wind profiles to assess the relative importance of wave reflection, critical-level approach, and dissipation. These numerical simulations employ a 2-D nonlinear anelastic finite-volume neutral atmosphere model which accounts for effects accompanying vertical gravity wave (GW) propagation such as amplitude growth with altitude. The GWs are excited by an idealized tsunami forcing with a 50 cm sea surface displacement, a 400 km horizontal wavelength, and a phase speed of 200 ms-1 consistent with previous studies of the tsunami generated by the 26 December 2004 Sumatra earthquake. Results indicate that rather than partial reflection and trapping, the dominant process governing TDGW propagation to thermospheric altitudes is refraction to larger and smaller vertical scales, resulting in respectively larger and smaller vertical group velocities and respectively reduced and increased viscous dissipation. Under all considered background wind profiles, TDGWs were able to attain ionospheric altitudes with appreciable amplitudes. Finally, evidence of nonlinear effects is observed and the conditions leading to their formation is discussed.

  4. Hospital cost accounting: implementing the system successfully.

    PubMed

    Burik, D; Duvall, T J

    1985-05-01

    To successfully implement a cost accounting system, certain key steps should be undertaken. These steps include developing and installing software; developing cost center budgets and inter-cost center allocations; developing service item standard costs; generating cost center level and patient level standard cost reports and reconciling these costs to actual costs; generating product line profitability reports and reconciling these reports to the financial statements; and providing ad hoc reporting capabilities. By following these steps, potential problems in the implementation process can be anticipated and avoided.

  5. Accounting for uncertainty in the historical response rate of the standard treatment in single-arm two-stage designs based on Bayesian power functions.

    PubMed

    Matano, Francesca; Sambucini, Valeria

    2016-11-01

    In phase II single-arm studies, the response rate of the experimental treatment is typically compared with a fixed target value that should ideally represent the true response rate for the standard of care therapy. Generally, this target value is estimated through previous data, but the inherent variability in the historical response rate is not taken into account. In this paper, we present a Bayesian procedure to construct single-arm two-stage designs that allows to incorporate uncertainty in the response rate of the standard treatment. In both stages, the sample size determination criterion is based on the concepts of conditional and predictive Bayesian power functions. Different kinds of prior distributions, which play different roles in the designs, are introduced, and some guidelines for their elicitation are described. Finally, some numerical results about the performance of the designs are provided and a real data example is illustrated. Copyright © 2016 John Wiley & Sons, Ltd. Copyright © 2016 John Wiley & Sons, Ltd.

  6. Social Accountability of Medical Schools: Do Accreditation Standards Help Promote the Concept?

    ERIC Educational Resources Information Center

    Abdalla, Mohamed Elhassan

    2014-01-01

    The social accountability of medical schools is an emerging concept in medical education. This issue calls for the consideration of societal needs in all aspects of medical programmes, including the values of relevance, quality, cost-effectiveness and equity. Most importantly, these needs must be defined collaboratively with people themselves.…

  7. Alignment of Standards and Assessments as an Accountability Criterion.

    ERIC Educational Resources Information Center

    La Marca, Paul M.

    2001-01-01

    Provides an overview of the concept of alignment and the role it plays in assessment and accountability systems. Discusses some methodological issues affecting the study of alignment and explores the relationship between alignment and test score interpretation. Alignment is not only a methodological requirement but also an ethical requirement.…

  8. Vertical axis wind turbines

    DOEpatents

    Krivcov, Vladimir [Miass, RU; Krivospitski, Vladimir [Miass, RU; Maksimov, Vasili [Miass, RU; Halstead, Richard [Rohnert Park, CA; Grahov, Jurij [Miass, RU

    2011-03-08

    A vertical axis wind turbine is described. The wind turbine can include a top ring, a middle ring and a lower ring, wherein a plurality of vertical airfoils are disposed between the rings. For example, three vertical airfoils can be attached between the upper ring and the middle ring. In addition, three more vertical airfoils can be attached between the lower ring and the middle ring. When wind contacts the vertically arranged airfoils the rings begin to spin. By connecting the rings to a center pole which spins an alternator, electricity can be generated from wind.

  9. Vertically aligned carbon nanotubes for microelectrode arrays applications.

    PubMed

    Castro Smirnov, J R; Jover, Eric; Amade, Roger; Gabriel, Gemma; Villa, Rosa; Bertran, Enric

    2012-09-01

    In this work a methodology to fabricate carbon nanotube based electrodes using plasma enhanced chemical vapour deposition has been explored and defined. The final integrated microelectrode based devices should present specific properties that make them suitable for microelectrode arrays applications. The methodology studied has been focused on the preparation of highly regular and dense vertically aligned carbon nanotube (VACNT) mat compatible with the standard lithography used for microelectrode arrays technology.

  10. Causes of the longitudinal differences in the equatorial vertical E × B drift during the 2013 SSW period as simulated by the TIME-GCM

    NASA Astrophysics Data System (ADS)

    Maute, A.; Hagan, M. E.; Yudin, V.; Liu, H.-L.; Yizengaw, E.

    2015-06-01

    During stratospheric sudden warming (SSW) periods large changes in the low-latitude vertical drift have been observed at Jicamarca as well as in other longitudinal sectors. In general, a strengthening of the daytime maximum vertical drift with a shift from prenoon to the afternoon is observed. During the January 2013 stratospheric warming significant longitudinal differences in the equatorial vertical drift were observed. At Jicamarca the previously reported SSW behavior prevails; however, no shift of the daytime maximum drift was exhibited in the African sector. Using the National Center for Atmospheric Research thermosphere-ionosphere-mesosphere electrodynamics general circulation model (TIME-GCM) the possible causes for the longitudinal difference are examined. The timing of the strong SSW effect in the vertical drift (15-20 January) coincides with moderate geomagnetic activity. The simulation indicates that approximately half of the daytime vertical drift increase in the American sector may be related to the moderate geophysical conditions (Kp = 4) with the effect being negligible in the African sector. The simulation suggests that the wind dynamo accounts for approximately 50% of the daytime vertical drift in the American sector and almost 100% in the African sector. The simulation agrees with previous findings that the migrating solar tides and the semidiurnal westward propagating tide with zonal wave number 1 (SW1) mainly contribute to the daytime wind dynamo and vertical drift. Numerical experiments suggest that the neutral wind and the geomagnetic main field contribute to the presence (absence) of a local time shift in the daytime maximum drift in the American (African) sector.

  11. Treatment and utilization of septic tank effluent using vertical-flow constructed wetlands and vegetable hydroponics.

    PubMed

    Cui, Li-Hua; Luo, Shi-Ming; Zhu, Xi-Zhen; Liu, Ying-Hu

    2003-01-01

    Vertical flow constructed wetlands is a typical ecological sanitation system for sewage treatment. The removal rates for COD, BOD5, SS, TN, and TP were 60%, 80%, 74%, 49% and 79%, respectively, when septic tank effluent was treated by vertical flow filter. So the concentration of COD and BOD5 in the treated effluent could meet the quality standard for irrigation water. After that the treated effluent was used for hydroponic cultivation of water spinach and romaine lettuce, the removal efficiencies of the whole system for COD, BOD5, SS, TN and TP were 71.4%, 97.5%, 96.9%, 86.3%, and 87.4%, respectively. And it could meet the integrated wastewater discharge standard for secondary biological treatment plant. It was found that using treated effluent for hydroponic cultivation of vegetables could reduce the nitrate content in vegetables. The removal rates for total bacteria and coliform index by using vertical flow bed system with cinder substrate were 80%-90% and 85%-96%, respectively.

  12. 76 FR 14110 - Order Regarding Review of FASB Accounting Support Fee for 2011 Under Section 109 of the Sarbanes...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

    ... recognize, as generally accepted for purposes of the securities laws, any accounting principles established... policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard...

  13. Consideration of dynamic loads on the vertical tail by the theory of flat yawing maneuvers

    NASA Technical Reports Server (NTRS)

    Boshar, John; Davis, Philip

    1946-01-01

    Dynamic yawing effects on vertical tail loads are considered by a theory of flat yawing maneuvers. A comparison is shown between computed loads and the loads measured in flight in a fighter airplane. The dynamic effects were investigated on a large flying boat for both an abrupt rudder deflection and a sinusoidal rudder deflection. Only a moderate amount of control deflection was found to be necessary to attain the ultimate design load on the tail. In order to take into account dynamic effects in design, specifications of yawing maneuverability or control movement are needed.

  14. Accountability and Virginia Public Schools, 2016-2017 School Year

    ERIC Educational Resources Information Center

    Virginia Department of Education, 2017

    2017-01-01

    This document offers a brief guide to understanding Virginia's system for holding schools accountable for raising student achievement. Virginia's accountability system supports teaching and learning by setting rigorous academic standards--known as the Standards of Learning (SOL)--and through annual statewide assessments of student achievement.…

  15. Photon Bubbles and the Vertical Structure of Accretion Disks

    NASA Astrophysics Data System (ADS)

    Begelman, Mitchell C.

    2006-06-01

    We consider the effects of ``photon bubble'' shock trains on the vertical structure of radiation pressure-dominated accretion disks. These density inhomogeneities are expected to develop spontaneously in radiation-dominated accretion disks where magnetic pressure exceeds gas pressure, even in the presence of magnetorotational instability (MRI). They increase the rate at which radiation escapes from the disk and may allow disks to exceed the Eddington limit by a substantial factor without blowing themselves apart. To refine our earlier analysis of photon bubble transport in accretion disks, we generalize the theory of photon bubbles to include the effects of finite optical depths and radiation damping. Modifications to the diffusion law at low τ tend to ``fill in'' the low-density regions of photon bubbles, while radiation damping inhibits the formation of photon bubbles at large radii, small accretion rates, and small heights above the equatorial plane. Accretion disks dominated by photon bubble transport may reach luminosities from 10 to >100 times the Eddington limit (LEdd), depending on the mass of the central object, while remaining geometrically thin. However, photon bubble-dominated disks with α-viscosity are subject to the same thermal and viscous instabilities that plague standard radiation pressure-dominated disks, suggesting that they may be intrinsically unsteady. Photon bubbles can lead to a ``core-halo'' vertical disk structure. In super-Eddington disks the halo forms the base of a wind, which carries away substantial energy and mass, but not enough to prevent the luminosity from exceeding LEdd. Photon bubble-dominated disks may have smaller color corrections than standard accretion disks of the same luminosity. They remain viable contenders for some ultraluminous X-ray sources and may play a role in the rapid growth of supermassive black holes at high redshift.

  16. Drell-Yan process as an avenue to test a noncommutative standard model at the Large Hadron Collider

    NASA Astrophysics Data System (ADS)

    J, Selvaganapathy; Das, Prasanta Kumar; Konar, Partha

    2016-06-01

    We study the Drell-Yan process at the Large Hadron Collider in the presence of the noncommutative extension of the standard model. Using the Seiberg-Witten map, we calculate the production cross section to first order in the noncommutative parameter Θμ ν . Although this idea has been evolving for a long time, only a limited amount of phenomenological analysis has been completed, and this was mostly in the context of the linear collider. An outstanding feature from this nonminimal noncommutative standard model not only modifies the couplings over the SM production channel but also allows additional nonstandard vertices which can play a significant role. Hence, in the Drell-Yan process, as studied in the present analysis, one also needs to account for the gluon fusion process at the tree level. Some of the characteristic signatures, such as oscillatory azimuthal distributions, are an outcome of the momentum-dependent effective couplings. We explore the noncommutative scale ΛNC≥0.4 TeV , considering different machine energy ranging from 7 to 13 TeV.

  17. Signatures of Currency Vertices

    NASA Astrophysics Data System (ADS)

    Holme, Petter

    2009-03-01

    Many real-world networks have broad degree distributions. For some systems, this means that the functional significance of the vertices is also broadly distributed, in other cases the vertices are equally significant, but in different ways. One example of the latter case is metabolic networks, where the high-degree verticesthe currency metabolites — supply the molecular groups to the low-degree metabolites, and the latter are responsible for the higher-order biological function, of vital importance to the organism. In this paper, we propose a generalization of currency metabolites to currency vertices. We investigate the network structural characteristics of such systems, both in model networks and in some empirical systems. In addition to metabolic networks, we find that a network of music collaborations and a network of e-mail exchange could be described by a division of the vertices into currency vertices and others.

  18. 4. VIEW OF VERTICAL BORING MACHINE. (Bullard) Vertical turning lathe ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    4. VIEW OF VERTICAL BORING MACHINE. (Bullard) Vertical turning lathe (VTL). Machining the fixture for GE Turboshroud. G.S. O'Brien, operator. - Juniata Shops, Machine Shop No. 1, East of Fourth Avenue at Third Street, Altoona, Blair County, PA

  19. Vertical repositioning accuracy of magnetic mounting systems on 4 articulator models.

    PubMed

    Lee, Wonsup; Kwon, Ho-Beom

    2018-03-01

    Research of the ability of a cast mounted on an articulator on maintaining the identical position of a cast mounted on an articulator after repeated repositioning is lacking, despite the possible effects this may have on the occlusion of a mounted cast. The purpose of this in vitro study was to verify and compare the vertical repositioning accuracy of 4 different, commercially available articulator magnetic mounting plate systems. Four articulators and their associated magnetic mounting plates were selected for the study. These were the Artex AR articulator (Amann Girrbach AG), the Denar Mark II articulator (Whip Mix Corp), the Kavo Protar Evo articulator (Kavo Dental GmbH), and the SAM3 articulator (SAM Präzisionstechnik GmbH). Three new magnetic mounting plates were prepared for each articulator system. The repositioning accuracy of each mounting plate was evaluated by comparing the standard deviation of the vertical distances measured between the mounting plate and a laser displacement sensor. The lower arm of the articulator was secured, and the vertical distance was measured by positioning the laser displacement sensor positioned vertically above the mounting plate. Once the vertical distance was measured, the mounting plate was detached from the articulator and reattached manually to prepare for the next measurement. This procedure was repeated 30 times for each of the 3 magnetic mounting plates. Data were analyzed by ANOVA for 2-stage nested design and the Levene test (α=.05). Significant differences were detected among articulator systems and between magnetic mounting plates of the same type. The standard deviations of the measurements made with the Artex AR articulator, Denar Mark II articulator, Kavo Protar Evo articulator, and SAM3 articulator were 0.0027, 0.0308, 0.0214, and 0.0215 mm, respectively. Thus, the repositioning accuracy could be ranked in the order as follows: Artex AR, Kavo Protar Evo, SAM3, and Denar Mark II. The position of the

  20. Piloting Vertical Flight Aircraft: A Conference on Flying Qualities and Human Factors

    NASA Technical Reports Server (NTRS)

    Blanken, Christopher L. (Editor); Whalley, Matthew S. (Editor)

    1993-01-01

    This document contains papers from a specialists' meeting entitled 'Piloting Vertical Flight Aircraft: A Conference on Flying Qualities and Human Factors.' Vertical flight aircraft, including helicopters and a variety of Vertical Takeoff and Landing (VTOL) concepts, place unique requirements on human perception, control, and performance for the conduct of their design missions. The intent of this conference was to examine, for these vehicles, advances in: (1) design of flight control systems for ADS-33C standards; (2) assessment of human factors influences of cockpit displays and operational procedures; (3) development of VTOL design and operational criteria; and (4) development of theoretical methods or models for predicting pilot/vehicle performance and mission suitability. A secondary goal of the conference was to provide an initial venue for enhanced interaction between human factors and handling qualities specialists.

  1. Influence of short incompatible practice on the Simon effect: transfer along the vertical dimension and across vertical and horizontal dimensions.

    PubMed

    Conde, Erick F Q; Fraga-Filho, Roberto Sena; Lameira, Allan Pablo; Mograbi, Daniel C; Riggio, Lucia; Gawryszewski, Luiz G

    2015-11-01

    In spatial compatibility and Simon tasks, the response is faster when stimulus and response locations are on the same side than when they are on opposite sides. It has been shown that a spatial incompatible practice leads to a subsequent modulation of the Simon effect along the horizontal dimension. It has also been reported that this modulation occurs both along and across vertical and horizontal dimensions, but only after intensive incompatible training (600 trials). In this work, we show that this modulatory effect can be obtained with a smaller number of incompatible trials, changing the spatial arrangement of the vertical response keys to obtain a stronger dimensional overlap between the spatial codes of stimuli and response keys. The results of Experiment 1 showed that 80 incompatible vertical trials abolished the Simon effect in the same dimension. Experiment 2 showed that a modulation of the vertical Simon effect could be obtained after 80 horizontal incompatible trials. Experiment 3 explored whether the transfer effect can also occur in a horizontal Simon task after a brief vertical spatial incompatibility task, and results were similar to the previous experiments. In conclusion, we suggest that the spatial arrangement between response key and stimulus locations may be critical to establish the short-term memory links that enable the transfer of learning between brief incompatible practices and the Simon effects, both along the vertical dimension and across vertical and horizontal dimensions.

  2. Rethinking Accountability in a Knowledge Society

    ERIC Educational Resources Information Center

    Sahlberg, Pasi

    2010-01-01

    Competition between schools combined with test-based accountability to hold schools accountable for predetermined knowledge standards have become a common solution in educational change efforts to improve the performance of educational systems around the world. This is happening as family and community social capital declines in most parts of…

  3. Vertical Distribution of Aersols and Water Vapor Using CRISM Limb Observations

    NASA Technical Reports Server (NTRS)

    Smith, Michael D.; Wolff, Michael J.; Clancy, R. Todd

    2011-01-01

    Near-infrared spectra taken in a limb-viewing geometry by the Compact Reconnaissance Imaging Spectrometer for Mars (CRISM) on-board the Mars Reconnaissance Orbiter (MRO) provide a useful tool for probing atmospheric structure. Specifically, the observed radiance as a function of wavelength and height above the limb allows the vertical distribution of both dust and ice aerosols to be retrieved. These data serve as an important supplement to the aerosol profiling provided by the MRO/MCS instrument allowing independent validation and giving additional information on particle physical and scattering properties through multi-wavelength studies. A total of at least ten CRISM limb observations have been taken so far covering a full Martian year. Each set of limb observations nominally contains about four dozen scans across the limb giving pole-to-pole coverage for two orbits at roughly 100 and 290 W longitude over the Tharsis and Syrtis/Hellas regions, respectively. At each longitude, limb scans are spaced roughly 10 degrees apart in latitude, with a vertical spatial resolution on the limb of roughly 800 m. Radiative transfer modeling is used to model the observations. We compute synthetic CRISM limb spectra using a discrete-ordinates radiative transfer code that accounts for multiple scattering from aerosols and accounts for spherical geometry of the limb observations by integrating the source functions along curved paths in that coordinate system. Retrieved are 14-point vertical profiles for dust and water ice aerosols with resolution of 0.4 scale heights between one and six scale heights above the surface. After the aerosol retrieval is completed, the abundances of C02 (or surface pressure) and H20 gas are retrieved by matching the depth of absorption bands at 2000 nm for carbon dioxide and at 2600 run for water vapor. In addition to the column abundance of water vapor, limited information on its vertical structure can also be retrieved depending on the signal

  4. On non-primitively divergent vertices of Yang-Mills theory

    NASA Astrophysics Data System (ADS)

    Huber, Markus Q.

    2017-11-01

    Two correlation functions of Yang-Mills beyond the primitively divergent ones, the two-ghost-two-gluon and the four-ghost vertices, are calculated and their influence on lower vertices is examined. Their full (transverse) tensor structure is taken into account. As input, a solution of the full two-point equations - including two-loop terms - is used that respects the resummed perturbative ultraviolet behavior. A clear hierarchy is found with regard to the color structure that reduces the number of relevant dressing functions. The impact of the two-ghost-two-gluon vertex on the three-gluon vertex is negligible, which is explained by the fact that all non-small dressing functions drop out due to their color factors. Only in the ghost-gluon vertex a small net effect below 2% is seen. The four-ghost vertex is found to be extremely small in general. Since these two four-point functions do not enter into the propagator equations, these findings establish their small overall effect on lower correlation functions.

  5. Accounting for Teamwork: A Critical Study of Group-Based Systems of Organizational Control.

    ERIC Educational Resources Information Center

    Ezzamel, Mahmoud; Willmott, Hugh

    1998-01-01

    Examines the role of accounting calculations in reorganizing manufacturing capabilities of a vertically integrated global retailing company. Introducing teamwork to replace line work extended traditional, hierarchical management control systems. Teamwork's self-managing demands contravened workers' established sense of self-identity as…

  6. Modelling the transport of common sole larvae in the southern North Sea: Influence of hydrodynamics and larval vertical movements

    NASA Astrophysics Data System (ADS)

    Savina, Marie; Lacroix, Geneviève; Ruddick, Kevin

    2010-04-01

    In the present work we used a particle-tracking model coupled to a 3D hydrodynamic model to study the combined effect of hydrodynamic variability and active vertical movements on the transport of sole larvae in the southern North Sea. Larval transport from the 6 main spawning grounds was simulated during 40 day periods starting on 2 plausible spawning dates, the 15/04 and the 01/05, during 2 years, 1995 and 1996. In addition to a "passive" behaviour, 3 types of active vertical movements inspired from previous studies have been tested: (1) Eggs and early larvae float in the surface waters, late larvae migrate toward the bottom and stay there until the end of the simulation; (2 and 3) Eggs float in the surface waters, early larvae perform diel vertical migrations in the surface waters, and (2) Late larvae perform diel vertical migrations in the bottom waters until the end of the simulation; or (3) Late larvae perform tidally synchronised vertical migrations in the bottom waters until the end of the simulation. These behaviours have been implemented in the model with vertical migration rates, positive or negative, which can account for buoyancy or real swimming activity. Variations in larval transport were analysed in terms of mean trajectories, final larvae distribution, larval retention above nurseries, and connectivity. Results suggest that the variations in larval retention above nurseries due to the varying hydrodynamic conditions are not consistent in space i.e. not the same for all the spawning sites. The effect of active vertical movements on larval transport is also not consistent in space: Effects of active vertical movements include decreased retention above nurseries, decreased transport and/or decreased horizontal dispersion of larvae through reduced vertical shear (depending on the zone). The variability in larval retention due to hydrodynamic variability is higher than variability due to differences in the behaviour of larvae. In terms of connectivity

  7. Accounting Considerations in Public Sector Risk Management Pools.

    ERIC Educational Resources Information Center

    Commons, Harriet V.

    1987-01-01

    The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

  8. 20 CFR 725.513 - Accountability; transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Accountability; transfer. 725.513 Section 725.513 Employees' Benefits EMPLOYMENT STANDARDS ADMINISTRATION, DEPARTMENT OF LABOR FEDERAL COAL MINE... MINE SAFETY AND HEALTH ACT, AS AMENDED Payment of Benefits General Provisions § 725.513 Accountability...

  9. Setting the bar: Standards for ecosystem services

    PubMed Central

    Polasky, Stephen; Tallis, Heather; Reyers, Belinda

    2015-01-01

    Progress in ecosystem service science has been rapid, and there is now a healthy appetite among key public and private sector decision makers for this science. However, changing policy and management is a long-term project, one that raises a number of specific practical challenges. One impediment to broad adoption of ecosystem service information is the lack of standards that define terminology, acceptable data and methods, and reporting requirements. Ecosystem service standards should be tailored to specific use contexts, such as national income and wealth accounts, corporate sustainability reporting, land-use planning, and environmental impact assessments. Many standard-setting organizations already exist, and the research community will make the most headway toward rapid uptake of ecosystem service science by working directly with these organizations. Progress has been made in aligning with existing organizations in areas such as product certification and sustainability reporting, but a major challenge remains in mainstreaming ecosystem service information into core public and private use contexts, such as agricultural and energy subsidy design, national income accounts, and corporate accounts. PMID:26082540

  10. Setting the bar: Standards for ecosystem services.

    PubMed

    Polasky, Stephen; Tallis, Heather; Reyers, Belinda

    2015-06-16

    Progress in ecosystem service science has been rapid, and there is now a healthy appetite among key public and private sector decision makers for this science. However, changing policy and management is a long-term project, one that raises a number of specific practical challenges. One impediment to broad adoption of ecosystem service information is the lack of standards that define terminology, acceptable data and methods, and reporting requirements. Ecosystem service standards should be tailored to specific use contexts, such as national income and wealth accounts, corporate sustainability reporting, land-use planning, and environmental impact assessments. Many standard-setting organizations already exist, and the research community will make the most headway toward rapid uptake of ecosystem service science by working directly with these organizations. Progress has been made in aligning with existing organizations in areas such as product certification and sustainability reporting, but a major challenge remains in mainstreaming ecosystem service information into core public and private use contexts, such as agricultural and energy subsidy design, national income accounts, and corporate accounts.

  11. Creating equal opportunities: the social accountability of medical education.

    PubMed

    Gibbs, Trevor; McLean, Michelle

    2011-01-01

    As new developments in medical education move inexorably forward, medical schools are being encouraged to revisit their curricula to ensure quality graduates and match their outcomes against defined standards. These standards may eventually be transferred into global accreditation standards, which allow 'safe passage' of graduates from one country to another [Educational Commission for Foreign Medical Graduates (ECFMG) 2010. Requiring medical school accreditation for ECFMG certification--moving accreditation forward. Available from: http://www.ecfmg.org/accreditation/rationale.pdf]. Gaining much attention is the important standard of social accountability--ensuring that graduates' competencies are shaped by the health and social needs of the local, national and even international communities in which they will serve. But, in today's 'global village', if medical schools address the needs of their immediate community, who should address the needs of the wider global community? Should medical educators and their associations be looking beyond national borders into a world of very unequal opportunities in terms of human and financial resources; a world in which distant countries and populations are very quickly affected by medical and social disasters; a world in which the global playing field of medical education is far from level? With medical schools striving to produce fit-for-purpose graduates who will hopefully address the health needs of their country, is it now time for the medical education fraternity to extend their roles of social accountability to level this unlevel playing field? We believe so: the time has come for the profession to embrace a global accountability model and those responsible for all aspects of healthcare professional development to recognise their place within the wider global community.

  12. Comparison of Vertical Soundings and Sidewall Air Temperature Measurements in a Small Alpine Basin

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Whiteman, Charles D.; Eisenbach, Stefan; Pospichal, Bernhard

    2004-11-01

    Tethered balloon soundings from two sites on the floor of a 1-km diameter limestone sinkhole in the Eastern Alps are compared with pseudo-vertical temperature ‘soundings’ from three lines of temperature data loggers on the basin’s northwest, southwest and southeast sidewalls. Under stable nighttime conditions with low background winds, the pseudo-vertical profiles from all three lines were good proxies for free air temperature soundings over the basin center, with a mean nighttime cold temperature bias of about 0.4°C and a standard deviation of 0.4°C. Cold biases were highest in the upper basin where relatively warm air subsides to replace air thatmore » spills out of the basin through the lowest altitude saddle. On a windy night, standard deviations increased to 1 - 2°C. After sunrise, the varying exposures of the data loggers to sunlight made the pseudo-vertical profiles less useful as proxies for free air soundings. The good correspondence between sidewall and free air temperatures during high static stability conditions suggests that sidewall soundings will prove useful in monitoring temperatures and vertical temperature gradients in the sinkhole. The sidewall soundings can produce more frequent profiles at less cost than tethersondes or rawinsondes, and provide valuable advantages for some types of meteorological analyses.« less

  13. Effect of Vertical Rate Error on Recovery from Loss of Well Clear Between UAS and Non-Cooperative Intruders

    NASA Technical Reports Server (NTRS)

    Cone, Andrew; Thipphavong, David; Lee, Seung Man; Santiago, Confesor

    2016-01-01

    When an Unmanned Aircraft System (UAS) encounters an intruder and is unable to maintain required temporal and spatial separation between the two vehicles, it is referred to as a loss of well-clear. In this state, the UAS must make its best attempt to regain separation while maximizing the minimum separation between itself and the intruder. When encountering a non-cooperative intruder (an aircraft operating under visual flight rules without ADS-B or an active transponder) the UAS must rely on the radar system to provide the intruders location, velocity, and heading information. As many UAS have limited climb and descent performance, vertical position andor vertical rate errors make it difficult to determine whether an intruder will pass above or below them. To account for that, there is a proposal by RTCA Special Committee 228 to prohibit guidance systems from providing vertical guidance to regain well-clear to UAS in an encounter with a non-cooperative intruder unless their radar system has vertical position error below 175 feet (95) and vertical velocity errors below 200 fpm (95). Two sets of fast-time parametric studies was conducted, each with 54000 pairwise encounters between a UAS and non-cooperative intruder to determine the suitability of offering vertical guidance to regain well clear to a UAS in the presence of radar sensor noise. The UAS was not allowed to maneuver until it received well-clear recovery guidance. The maximum severity of the loss of well-clear was logged and used as the primary indicator of the separation achieved by the UAS. One set of 54000 encounters allowed the UAS to maneuver either vertically or horizontally, while the second permitted horizontal maneuvers, only. Comparing the two data sets allowed researchers to see the effect of allowing vertical guidance to a UAS for a particular encounter and vertical rate error. Study results show there is a small reduction in the average severity of a loss of well-clear when vertical maneuvers

  14. Composition and daytime vertical distribution of the ichthyoplankton assemblage in the Central Cantabrian Sea shelf, during summer: An Eulerian study

    NASA Astrophysics Data System (ADS)

    Rodriguez, J. M.; Gonzalez-Pola, C.; Lopez-Urrutia, A.; Nogueira, E.

    2011-09-01

    During summer, wind driven coastal upwelling dominates in the Central Cantabrian Sea (southern Bay of Biscay). Nevertheless, atmospheric forcing is highly variable and wind pulses may cause noticeable and fast hydrographic responses in the shelf region. In this paper, the composition and vertical distribution of the summer ichthyoplankton assemblage during the daytime at a fixed station, located on the Central Cantabrian Sea shelf, are documented. Also, the impact of a short-time scale hydrographic event on the abundance and structure of the larval fish assemblage is examined. Significant small-scale temporal hydrographic variability was observed. Currents showed changes in speed and direction and significant changes in thermocline depth were also observed. A total of 34 taxa of fish larvae were identified. Engraulis encrasicolus eggs and larvae of the shelf-dwelling species Trachurus trachurus, Capros aper and E. encrasicolus dominated the ichthyoplankton assemblage. The distribution of E. encrasicolus eggs and fish larvae was vertically structured. E. encrasicolus egg concentration increased exponentially towards the surface. Fish larvae showed a subsurface peak of concentration and their vertical distribution was not conditioned by thermocline depths. The short term hydrographic event did not affect the vertical distribution of fish larvae but it accounted for significant temporal changes in larval fish assemblage structure and abundance. Results suggest that temperature and light intensity are important factors in the vertical distribution of fish larvae. They also indicate that the temporal monitoring of the larval fish assemblage in this region requires multiple sampling sites.

  15. Laser tracking for vertical control

    NASA Technical Reports Server (NTRS)

    Dunn, Peter; Torrence, Mark; Pavlis, Erricos; Kolenkiewicz, Ron; Smith, David

    1993-01-01

    The Global Laser Tracking Network has provided LAGEOS ranging data of high accuracy since the first MERIT campaign in late 1983 and we can now resolve centimeter-level three dimensional positions of participating observatories at monthly intervals. In this analysis, the station height estimates have been considered separately from the horizontal components, and can be determined by the strongest stations with a formal standard error of 2 mm using eight years of continuous observations. The rate of change in the vertical can be resolved to a few mm/year, which is at the expected level of several geophysical effects. In comparing the behavior of the stations to that predicted by recent models of post-glacial rebound, we find no correlation in this very small effect. Particular attention must be applied to data and survey quality control when measuring the vertical component, and the survey observations are critical components of the geodynamic results. Seasonal patterns are observed in the heights of most stations, and the possibility of secular motion at the level of several millimeters per year cannot be excluded. Any such motion must be considered in the interpretation of horizontal inter-site measurements, and can help to identify mechanisms which can cause variations which occur linearly with time, seasonally, or abruptly.

  16. Fabrication of Low Temperature Carbon Nanotube Vertical Interconnects Compatible with Semiconductor Technology

    PubMed Central

    Vollebregt, Sten; Ishihara, Ryoichi

    2015-01-01

    We demonstrate a method for the low temperature growth (350 °C) of vertically-aligned carbon nanotubes (CNT) bundles on electrically conductive thin-films. Due to the low growth temperature, the process allows integration with modern low-κ dielectrics and some flexible substrates. The process is compatible with standard semiconductor fabrication, and a method for the fabrication of electrical 4-point probe test structures for vertical interconnect test structures is presented. Using scanning electron microscopy the morphology of the CNT bundles is investigated, which demonstrates vertical alignment of the CNT and can be used to tune the CNT growth time. With Raman spectroscopy the crystallinity of the CNT is investigated. It was found that the CNT have many defects, due to the low growth temperature. The electrical current-voltage measurements of the test vertical interconnects displays a linear response, indicating good ohmic contact was achieved between the CNT bundle and the top and bottom metal electrodes. The obtained resistivities of the CNT bundle are among the average values in the literature, while a record-low CNT growth temperature was used. PMID:26709530

  17. The Noh mask effect: vertical viewpoint dependence of facial expression perception.

    PubMed Central

    Lyons, M J; Campbell, R; Plante, A; Coleman, M; Kamachi, M; Akamatsu, S

    2000-01-01

    Full-face masks, worn by skilled actors in the Noh tradition, can induce a variety of perceived expressions with changes in head orientation. Out-of-plane rotation of the head changes the two-dimensional image characteristics of the face which viewers may misinterpret as non-rigid changes due to muscle action. Three experiments with Japanese and British viewers explored this effect. Experiment 1 confirmed a systematic relationship between vertical angle of view of a Noh mask and judged affect. A forward tilted mask was more often judged happy, and one backward tilted more often judged sad. This effect was moderated by culture. Japanese viewers ascribed happiness to the mask at greater degrees of backward tilt with a reversal towards sadness at extreme forward angles. Cropping the facial image of chin and upper head contour reduced the forward-tilt reversal. Finally, the relationship between head tilt and affect was replicated with a laser-scanned human face image, but with no cultural effect. Vertical orientation of the head changes the apparent disposition of facial features and viewers respond systematically to these changes. Culture moderates this effect, and we discuss how perceptual strategies for ascribing expression to familiar and unfamiliar images may account for the differences. PMID:11413638

  18. 47 CFR 36.354 - Access expenses-Account 6540.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS... Network Operations Expenses § 36.354 Access expenses—Account 6540. (a) This account includes access...

  19. The Revolutionary Vertical Lift Technology (RVLT) Project

    NASA Technical Reports Server (NTRS)

    Yamauchi, Gloria K.

    2018-01-01

    The Revolutionary Vertical Lift Technology (RVLT) Project is one of six projects in the Advanced Air Vehicles Program (AAVP) of the NASA Aeronautics Research Mission Directorate. The overarching goal of the RVLT Project is to develop and validate tools, technologies, and concepts to overcome key barriers for vertical lift vehicles. The project vision is to enable the next generation of vertical lift vehicles with aggressive goals for efficiency, noise, and emissions, to expand current capabilities and develop new commercial markets. The RVLT Project invests in technologies that support conventional, non-conventional, and emerging vertical-lift aircraft in the very light to heavy vehicle classes. Research areas include acoustic, aeromechanics, drive systems, engines, icing, hybrid-electric systems, impact dynamics, experimental techniques, computational methods, and conceptual design. The project research is executed at NASA Ames, Glenn, and Langley Research Centers; the research extensively leverages partnerships with the US Army, the Federal Aviation Administration, industry, and academia. The primary facilities used by the project for testing of vertical-lift technologies include the 14- by 22-Ft Wind Tunnel, Icing Research Tunnel, National Full-Scale Aerodynamics Complex, 7- by 10-Ft Wind Tunnel, Rotor Test Cell, Landing and Impact Research facility, Compressor Test Facility, Drive System Test Facilities, Transonic Turbine Blade Cascade Facility, Vertical Motion Simulator, Mobile Acoustic Facility, Exterior Effects Synthesis and Simulation Lab, and the NASA Advanced Supercomputing Complex. To learn more about the RVLT Project, please stop by booth #1004 or visit their website at https://www.nasa.gov/aeroresearch/programs/aavp/rvlt.

  20. Systematic Distortions in Vertical Placement of Features in Drawings of Faces and Houses

    PubMed Central

    Jones, Julia; Davies, Simon J.

    2017-01-01

    A crucial part of accurately drawing portraits is the correct vertical positioning of the eyes. Non-experts typically place the eyes higher on the head than they are actually located; however, the explanation for this remains unclear. In Experiment 1, participants drew faces from memory and directly copied from a photograph, to confirm whether biases in observational drawings were related to biases in memory-based drawings. In Experiment 2, participants drew a cat’s face, to test explanations by Carbon and Wirth for the positional bias: the ‘view-from-below, the ‘head-as-box’, and the ‘hair-as-hat’ explanations. Results indicated that none of these three explanations could fully account for the vertical positioning biases observed in drawings of the cat’s face. The findings are discussed in relation to the idea that distortions of vertical alignment in drawings may be related to the position of the most salient features within a face or object. PMID:28210488

  1. Effects of constrained arm swing on vertical center of mass displacement during walking.

    PubMed

    Yang, Hyung Suk; Atkins, Lee T; Jensen, Daniel B; James, C Roger

    2015-10-01

    The purpose of this study was to determine the effects of constraining arm swing on the vertical displacement of the body's center of mass (COM) during treadmill walking and examine several common gait variables that may account for or mask differences in the body's COM motion with and without arm swing. Participants included 20 healthy individuals (10 male, 10 female; age: 27.8 ± 6.8 years). The body's COM displacement, first and second peak vertical ground reaction forces (VGRFs), and lowest VGRF during mid-stance, peak summed bilateral VGRF, lower extremity sagittal joint angles, stride length, and foot contact time were measured with and without arm swing during walking at 1.34 m/s. The body's COM displacement was greater with the arms constrained (arm swing: 4.1 ± 1.2 cm, arm constrained: 4.9 ± 1.2 cm, p < 0.001). Ground reaction force data indicated that the COM displacement increased in both double limb and single limb stance. However, kinematic patterns visually appeared similar between conditions. Shortened stride length and foot contact time also were observed, although these do not seem to account for the increased COM displacement. However, a change in arm COM acceleration might have contributed to the difference. These findings indicate that a change in arm swing causes differences in vertical COM displacement, which could increase energy expenditure. Copyright © 2015 Elsevier B.V. All rights reserved.

  2. Predicting vertical jump height from bar velocity.

    PubMed

    García-Ramos, Amador; Štirn, Igor; Padial, Paulino; Argüelles-Cienfuegos, Javier; De la Fuente, Blanca; Strojnik, Vojko; Feriche, Belén

    2015-06-01

    The objective of the study was to assess the use of maximum (Vmax) and final propulsive phase (FPV) bar velocity to predict jump height in the weighted jump squat. FPV was defined as the velocity reached just before bar acceleration was lower than gravity (-9.81 m·s(-2)). Vertical jump height was calculated from the take-off velocity (Vtake-off) provided by a force platform. Thirty swimmers belonging to the National Slovenian swimming team performed a jump squat incremental loading test, lifting 25%, 50%, 75% and 100% of body weight in a Smith machine. Jump performance was simultaneously monitored using an AMTI portable force platform and a linear velocity transducer attached to the barbell. Simple linear regression was used to estimate jump height from the Vmax and FPV recorded by the linear velocity transducer. Vmax (y = 16.577x - 16.384) was able to explain 93% of jump height variance with a standard error of the estimate of 1.47 cm. FPV (y = 12.828x - 6.504) was able to explain 91% of jump height variance with a standard error of the estimate of 1.66 cm. Despite that both variables resulted to be good predictors, heteroscedasticity in the differences between FPV and Vtake-off was observed (r(2) = 0.307), while the differences between Vmax and Vtake-off were homogenously distributed (r(2) = 0.071). These results suggest that Vmax is a valid tool for estimating vertical jump height in a loaded jump squat test performed in a Smith machine. Key pointsVertical jump height in the loaded jump squat can be estimated with acceptable precision from the maximum bar velocity recorded by a linear velocity transducer.The relationship between the point at which bar acceleration is less than -9.81 m·s(-2) and the real take-off is affected by the velocity of movement.Mean propulsive velocity recorded by a linear velocity transducer does not appear to be optimal to monitor ballistic exercise performance.

  3. Predicting Vertical Jump Height from Bar Velocity

    PubMed Central

    García-Ramos, Amador; Štirn, Igor; Padial, Paulino; Argüelles-Cienfuegos, Javier; De la Fuente, Blanca; Strojnik, Vojko; Feriche, Belén

    2015-01-01

    The objective of the study was to assess the use of maximum (Vmax) and final propulsive phase (FPV) bar velocity to predict jump height in the weighted jump squat. FPV was defined as the velocity reached just before bar acceleration was lower than gravity (-9.81 m·s-2). Vertical jump height was calculated from the take-off velocity (Vtake-off) provided by a force platform. Thirty swimmers belonging to the National Slovenian swimming team performed a jump squat incremental loading test, lifting 25%, 50%, 75% and 100% of body weight in a Smith machine. Jump performance was simultaneously monitored using an AMTI portable force platform and a linear velocity transducer attached to the barbell. Simple linear regression was used to estimate jump height from the Vmax and FPV recorded by the linear velocity transducer. Vmax (y = 16.577x - 16.384) was able to explain 93% of jump height variance with a standard error of the estimate of 1.47 cm. FPV (y = 12.828x - 6.504) was able to explain 91% of jump height variance with a standard error of the estimate of 1.66 cm. Despite that both variables resulted to be good predictors, heteroscedasticity in the differences between FPV and Vtake-off was observed (r2 = 0.307), while the differences between Vmax and Vtake-off were homogenously distributed (r2 = 0.071). These results suggest that Vmax is a valid tool for estimating vertical jump height in a loaded jump squat test performed in a Smith machine. Key points Vertical jump height in the loaded jump squat can be estimated with acceptable precision from the maximum bar velocity recorded by a linear velocity transducer. The relationship between the point at which bar acceleration is less than -9.81 m·s-2 and the real take-off is affected by the velocity of movement. Mean propulsive velocity recorded by a linear velocity transducer does not appear to be optimal to monitor ballistic exercise performance. PMID:25983572

  4. The Impact of New State Accountability Standards on Algebra I Students

    ERIC Educational Resources Information Center

    Heath, Kyle G.

    2013-01-01

    The purpose of this quasi-experimental quantitative study was to determine if a new Algebra I curriculum resulted in improved student performance on the state Algebra I exam. The treatment group consisted of 383 9th grade Algebra I students who received the college-ready standards-based (CRSB) curricula. The control group consisted of 338 9th…

  5. Vertical integration from the large Hilbert space

    NASA Astrophysics Data System (ADS)

    Erler, Theodore; Konopka, Sebastian

    2017-12-01

    We develop an alternative description of the procedure of vertical integration based on the observation that amplitudes can be written in BRST exact form in the large Hilbert space. We relate this approach to the description of vertical integration given by Sen and Witten.

  6. Estimating Forest Vertical Structure from Multialtitude, Fixed-Baseline Radar Interferometric and Polarimetric Data

    NASA Technical Reports Server (NTRS)

    Treuhaft, Robert N.; Law, Beverly E.; Siqueira, Paul R.

    2000-01-01

    Parameters describing the vertical structure of forests, for example tree height, height-to-base-of-live-crown, underlying topography, and leaf area density, bear on land-surface, biogeochemical, and climate modeling efforts. Single, fixed-baseline interferometric synthetic aperture radar (INSAR) normalized cross-correlations constitute two observations from which to estimate forest vertical structure parameters: Cross-correlation amplitude and phase. Multialtitude INSAR observations increase the effective number of baselines potentially enabling the estimation of a larger set of vertical-structure parameters. Polarimetry and polarimetric interferometry can further extend the observation set. This paper describes the first acquisition of multialtitude INSAR for the purpose of estimating the parameters describing a vegetated land surface. These data were collected over ponderosa pine in central Oregon near longitude and latitude -121 37 25 and 44 29 56. The JPL interferometric TOPSAR system was flown at the standard 8-km altitude, and also at 4-km and 2-km altitudes, in a race track. A reference line including the above coordinates was maintained at 35 deg for both the north-east heading and the return southwest heading, at all altitudes. In addition to the three altitudes for interferometry, one line was flown with full zero-baseline polarimetry at the 8-km altitude. A preliminary analysis of part of the data collected suggests that they are consistent with one of two physical models describing the vegetation: 1) a single-layer, randomly oriented forest volume with a very strong ground return or 2) a multilayered randomly oriented volume; a homogeneous, single-layer model with no ground return cannot account for the multialtitude correlation amplitudes. Below the inconsistency of the data with a single-layer model is followed by analysis scenarios which include either the ground or a layered structure. The ground returns suggested by this preliminary analysis seem

  7. Electronic Portfolios: Blending Technology, Accountability & Assessment

    ERIC Educational Resources Information Center

    Ahn, June

    2004-01-01

    Many educators struggle to discover the proper assessment strategies for students. Systemic reform and the standards movement introduce clarity and accountability in assessing students. Though proven to be efficient, standardized assessment such as multiple-choice tests often turn teachers away as they may not align with their classroom practices…

  8. Correction of Electron Density Profiles in the Low Ionosphere Based on the Data of Vertical Sounding with the IRI Model

    NASA Astrophysics Data System (ADS)

    Denisenko, P. F.; Maltseva, O. A.; Sotsky, V. V.

    2018-03-01

    The method of correcting the daytime vertical profiles of electron plasma frequency in the low ionosphere from International Refererence Ionosphere (IRI) model in accordance with the measured data of the virtual heights and absorption of signal radiowaves (method A1) reflected from the bottom of E-region at vertical sounding (VS) is presented. The method is based on the replacement of the IRI model profile by an approximation of analytical dependence with parameters determined according to VS data and partially by the IRI model. The method is tested by the results of four joint ground-based and rocket experiments carried out in the 1970s at midlatitudes of the European part of Russia upon the launches of high-altitude geophysical rockets of the Vertical series. It is shown that the consideration of both virtual reflection heigths and absorption makes it possible to obtain electron density distributions that show the best agreement with the rocket measurements made at most height ranges in the D- and E-regions. In additional, the obtained distributions account more adequately than the IRI model for the contributions of D- and E-regions to absorption of signals reflected above these regions.

  9. Accounting for ecosystem services as a way to understand the requirements for sustainable development.

    PubMed

    Mäler, Karl-Göran; Aniyar, Sara; Jansson, Asa

    2008-07-15

    Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts.

  10. Revisiting Vertical Models To Simulate the Line Shape of Electronic Spectra Adopting Cartesian and Internal Coordinates.

    PubMed

    Cerezo, Javier; Santoro, Fabrizio

    2016-10-11

    Vertical models for the simulation of spectroscopic line shapes expand the potential energy surface (PES) of the final state around the equilibrium geometry of the initial state. These models provide, in principle, a better approximation of the region of the band maximum. At variance, adiabatic models expand each PES around its own minimum. In the harmonic approximation, when the minimum energy structures of the two electronic states are connected by large structural displacements, adiabatic models can breakdown and are outperformed by vertical models. However, the practical application of vertical models faces the issues related to the necessity to perform a frequency analysis at a nonstationary point. In this contribution we revisit vertical models in harmonic approximation adopting both Cartesian (x) and valence internal curvilinear coordinates (s). We show that when x coordinates are used, the vibrational analysis at nonstationary points leads to a deficient description of low-frequency modes, for which spurious imaginary frequencies may even appear. This issue is solved when s coordinates are adopted. It is however necessary to account for the second derivative of s with respect to x, which here we compute analytically. We compare the performance of the vertical model in the s-frame with respect to adiabatic models and previously proposed vertical models in x- or Q 1 -frame, where Q 1 are the normal coordinates of the initial state computed as combination of Cartesian coordinates. We show that for rigid molecules the vertical approach in the s-frame provides a description of the final state very close to the adiabatic picture. For sizable displacements it is a solid alternative to adiabatic models, and it is not affected by the issues of vertical models in x- and Q 1 -frames, which mainly arise when temperature effects are included. In principle the G matrix depends on s, and this creates nonorthogonality problems of the Duschinsky matrix connecting the normal

  11. Contribution of the six major gait determinants on the vertical center of mass trajectory and the vertical ground reaction force.

    PubMed

    Hayot, C; Sakka, S; Lacouture, P

    2013-04-01

    Saunders et al. (1953) stated that the introduction of six gait determinants (pelvic rotation, pelvic obliquity, stance knee flexion, foot and ankle mechanisms, and tibiofemoral angle) to a compass gait model (two rigid legs hinged at the hips) provides an accurate simulation of the actual trajectory of the whole body center of mass (CoM). Their respective actions could also explain the shape of the vertical ground reaction force (GRF) pattern. Saunders' approach is considered as a kinematic description of some features of gait and is subject to debate. The purpose of this study is to realize a rigorous mechanical evaluation of the gait determinants theory using an appropriated mathematical model in which specific experimental data of gait trials are introduced. We first simulate a compass-like CoM trajectory using the proposed 3D mathematical model. Then, factorizing the model to introduce successively the kinematic data related to each gait determinant, we assess their respective contribution to both the CoM trajectory and the pattern of vertical GRF at different gait speeds. The results show that the stance knee flexion significatively decreases the estimated position of the CoM during midstance. Stance knee extension and pelvic obliquity contribute to the appearance of the pattern of vertical GRF during stance. The stance ankle dorsiflexion significatively contributes to CoM vertical excursion and the ankle plantarflexion contributes to the vertical GRF during terminal stance. The largest contribution towards the minimization of the CoM vertical amplitude during the complete gait step appears when considering the foot mechanisms and the pelvic obliquity in the proposed model. Copyright © 2012 Elsevier B.V. All rights reserved.

  12. The Pneumatic Actuators As Vertical Dynamic Load Simulators On Medium Weighted Wheel Suspension Mechanism

    NASA Astrophysics Data System (ADS)

    Ka'ka, Simon; Himran, Syukri; Renreng, Ilyas; Sutresman, Onny

    2018-02-01

    Almost all of road damage can be caused by dynamic loads of vehicles that fluctuate according to the type of vehicle that passes through. This study aims to calculate the vertical dynamic load of the vehicle actually occurs on road construction by the mechanism of vehicle wheel suspension. Pneumatic cylinders driven by pressurized air directly load the spring and shock absorber installed on the wheels of the vehicle. The load fluctuations of the medium weight categorized vehicles are determined by the regulation of the amount of pressurized air that enters into the pneumatic cylinder chamber, pushing the piston and connecting rods. The displacement that occurs during compression on the spring and shock absorber, is substituted into the equation of vehicle dynamic load while taking into account the spring stiffness constant, and the fluid or damper gas coefficient. The results show that the magnitude of the displacement when the compression force works has significant influences to the amount of vertical dynamic load of the vehicle that overlies the road construction. The presence of dynamic load of vehicles that fluctuates and repeats, also affects on the reduction of road ability to receive the load. Experimental results using pneumatic actuators instead of real dynamic vehicle loads illustrate the characteristics of the relationship between work pressure and dynamic load. If the working pressure of P2 (bar) is greater, the vertical dynamic load Ft (N) that overloads the road structure is also greater. The associate graphs show that the shock absorber has a greater ability to reduce dynamic load vertically that burden the road structure when compared with the ability of screw spring.

  13. When Transparency Obscures: The Political Spectacle of Accountability

    ERIC Educational Resources Information Center

    Koyama, Jill; Kania, Brian

    2014-01-01

    In the United States (US), an increase in standardization, quantification, competition, and large-scale comparison--cornerstones of neoliberal accountability--have been accompanied by devices of transparency, through which various forms of school data are made available to the public. Such public reporting, we are told by politicians and education…

  14. Slug Flow Analysis in Vertical Large Diameter Pipes

    NASA Astrophysics Data System (ADS)

    Roullier, David

    The existence of slug flow in vertical co-current two-phase flow is studied experimentally and theoretically. The existence of slug flow in vertical direction implies the presence of Taylor bubbles separated by hydraulically sealed liquid slugs. Previous experimental studies such as Ombere-Ayari and Azzopardi (2007) showed the evidence of the non-existence of Taylor bubbles for extensive experimental conditions. Models developed to predict experimental behavior [Kocamustafaogullari et al. (1984), Jayanti and Hewitt. (1990) and Kjoolas et al. (2017)] suggest that Taylor bubbles may disappear at large diameters and high velocities. A 73-ft tall and 101.6-mm internal diameter test facility was used to conduct the experiments allowing holdup and pressure drop measurements at large L/D. Superficial liquid and gas velocities varied from 0.05-m/s to 0.2 m/s and 0.07 m/s to 7.5 m/s, respectively. Test section pressure varied from 38 psia to 84 psia. Gas compressibility effect was greatly reduced at 84 psia. The experimental program allowed to observe the flow patterns for flowing conditions near critical conditions predicted by previous models (air-water, 1016 mm ID, low mixture velocities). Flow patterns were observed in detail using wire-mesh sensor measurements. Slug-flow was observed for a narrow range of experimental conditions at low velocities. Churn-slug and churn-annular flows were observed for most of the experimental data-points. Cap-bubble flow was observed instead of bubbly flow at low vSg. Wire-mesh measurements showed that the liquid has a tendency to remain near to the walls. The standard deviation of radial holdup profile correlates to the flow pattern observed. For churn-slug flow, the profile is convex with a single maximum near the pipe center while it exhibits a concave shape with two symmetric maxima close to the wall for churn-annular flow. The translational velocity was measured by two consecutive wire-mesh sensor crosscorrelation. The results show

  15. FASB's Latest Standard: A Look at the Statement of Cash Flows.

    ERIC Educational Resources Information Center

    Fischer, Mary; Blythe, Joseph C.

    1993-01-01

    A discussion of the Financial Accounting Standards Board's new accounting standard No. 117, which concerns colleges and universities as nonprofit organizations, looks at new provisions and reporting requirements. Methods for producing the required cash flow statement are outlined, and the use of cash flow ratios is examined. (MSE)

  16. Making sense of nonbusiness accounting.

    PubMed

    Anthony, R N

    1980-01-01

    The nonbusiness world of municipalities, colleges and universities, hospitals, and other nonprofit organizations follows its own rules when it comes to financial statements, and these are often confusing to anyone who is accustomed to business accounting. According to this author, it was the concept of fund accounting that divided the two worlds of business and nonbusiness accounting and led to a situation where it is almost impossible to judge the financial performance of nonbusiness entities. He shows how financial statements of the business and nonbusiness worlds can use the same standards, with a few modifications for the unique features of nonbusiness organizations.

  17. Vertical distribution of dimethylsulfide, sulfur dioxide, aerosol ions, and radon over the northeast Pacific Ocean

    NASA Technical Reports Server (NTRS)

    Andreae, M. O.; Berresheim, H.; Andreae, T. W.; Kritz, M. A.; Bates, T. S.

    1988-01-01

    The vertical distributions, in temperate latitudes, of dimethylsulfide (DMS), SO2, radon, methanesulfonate (MSA), nonsea-salt sulfate (nss-sulfate), and aerosol Na(+), NH4(+), and NO(-) ions were determined in samples collected by an aircraft over the northeast Pacific Ocean during May 3-12, 1985. DMS was also determined in surface seawater. It was found that DMS concentrations, both in seawater and in the atmospheric boundary layer, were significantly lower than the values reported previously for subtropical and tropical regions, reflecting the seasonal variability in the temperate North Pacific. The vertical profiles of DMS, MSA, SO2, and nss-sulfate were found to be strongly dependent on the convective stability of the atmosphere and on air mass origin. Biogenic sulfur emissions could account for most of the sulfur budget in the boundary layer, while the long-range transport of continentally derived air masses was mainly responsible for the elevated levels of both SO2 and nss-sulfate in the free troposphere.

  18. The Effects of Education Accountability on Teachers: Are Policies Too-Stress Provoking for Their Own Good?

    ERIC Educational Resources Information Center

    Berryhill, Joseph; Linney, Jean Ann; Fromewick, Jill

    2009-01-01

    Education policies in the United States and other nations have established academic standards and made teachers accountable for improved standardized test scores. Because policies can have unintended effects, in this study we investigated U.S. elementary school teachers' perceptions of their state's accountability policy, particularly its effect…

  19. 77 FR 75259 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-19

    ... consistent with U.S. generally accepted accounting principles. There were no significant differences in...] FEDERAL RESERVE SYSTEM FEDERAL DEPOSIT INSURANCE CORPORATION Joint Report: Differences in Accounting and... submit an annual report to the Committee on Financial Services of the U.S. House of Representatives and...

  20. Monolithically integrated self-rolled-up microtube-based vertical coupler for three-dimensional photonic integration

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Yu, Xin; Arbabi, Ehsan; Goddard, Lynford L.

    2015-07-20

    We demonstrate a self-rolled-up microtube-based vertical photonic coupler monolithically integrated on top of a ridge waveguide to achieve three-dimensional (3D) photonic integration. The fabrication process is fully compatible with standard planar silicon processing technology. Strong light coupling between the vertical coupler and the ridge waveguide was observed experimentally, which may provide an alternative route for 3D heterogeneous photonic integration. The highest extinction ratio observed in the transmission spectrum passing through the ridge waveguide was 23 dB.

  1. [Management accounting in hospital setting].

    PubMed

    Brzović, Z; Richter, D; Simunić, S; Bozić, R; Hadjina, N; Piacun, D; Harcet, B

    1998-12-01

    The periodic income and expenditure accounts produced at the hospital and departmental level enable successful short term management, but, in the long run do not help remove tensions between health care demand and limited resources, nor do they enable optimal medical planning within the limited financial resources. We are trying to estabilish disease category costs based on case mixing according to diagnostic categories (diagnosis related groups, DRG, or health care resource groups, HRG) and calculation of hospital standard product costs, e.g., radiology cost, preoperative nursing cost etc. The average DRG cost is composed of standard product costs plus any costs specific to a diagnostic category. As an example, current costing procedure for hip artheroplasty in the University Hospital Center Zagreb is compared to the management accounting approach based on British Health Care Resource experience. The knowledge of disease category costs based on management accounting requirements facilitates the implementation of medical programs within the given financial resources and devolves managerial responsibility closer to the clinical level where medical decisions take place.

  2. Accounting for ecosystem services as a way to understand the requirements for sustainable development

    PubMed Central

    Mäler, Karl-Göran; Aniyar, Sara; Jansson, Åsa

    2008-01-01

    Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts. PMID:18621699

  3. Vertical Integration, Monopoly, and the First Amendment.

    ERIC Educational Resources Information Center

    Brennan, Timothy J.

    This paper addresses the relationship between the First Amendment, monopoly of transmission media, and vertical integration of transmission and content provision. A survey of some of the incentives a profit-maximizing transmission monopolist may have with respect to content is followed by a discussion of how vertical integration affects those…

  4. The magnitude of syphilis: from prevalence to vertical transmission.

    PubMed

    Cerqueira, Luciane Rodrigues Pedreira de; Monteiro, Denise L M; Taquette, Stella R; Rodrigues, Nádia C P; Trajano, Alexandre J B; Souza, Flavio Monteiro de; Araújo, Bianca De Melo

    2017-12-21

    In 2013, the World Health Organization (WHO) reported that 1.9 million pregnant women were infected with syphilis worldwide, of which 66.5% had adverse fetal effects in cases of untreated syphilis. Congenital syphilis contributes significantly to infant mortality, accounting for 305,000 perinatal deaths worldwide annually. To estimate the prevalence of syphilis in parturients, the incidence of congenital syphilis and the vertical transmission rate. a cross-sectional study with data collected from 2041 parturients who had undergone treatment between 2012 and 2014 in the maternity section of the Pedro Ernesto Hospital of the State University of Rio de Janeiro, in the metropolitan area of Rio de Janeiro. The inclusion criterion was positive VDRL and treponemal test in a hospital environment. the prevalence of syphilis in pregnant women was 4.1% in 2012, 3.1% in 2013 and 5% in 2014, with official reporting of 15.6%, 25.0% and 48.1%, respectively. The incidence of congenital syphilis (CS) was 22/1,000 in live births (LB) in 2012; 17/1,000 LB in 2013 and 44.8/1,000 LB in 2014. CS underreporting during the period was 6.7%. Vertical transmission occurred in 65.8% of infants from infected mothers. It was concluded that, in 34.6% of the CS cases, maternal VDRL titers were = 1/4. Results demonstrate the magnitude of the disease, fragility of the reporting system in the assessment of the actual prevalence, impact on perinatal outcomes, and they are a warning about the real situation of syphilis, which is still underestimated in the State.

  5. Vertical velocity variance in the mixed layer from radar wind profilers

    USGS Publications Warehouse

    Eng, K.; Coulter, R.L.; Brutsaert, W.

    2003-01-01

    Vertical velocity variance data were derived from remotely sensed mixed layer turbulence measurements at the Atmospheric Boundary Layer Experiments (ABLE) facility in Butler County, Kansas. These measurements and associated data were provided by a collection of instruments that included two 915 MHz wind profilers, two radio acoustic sounding systems, and two eddy correlation devices. The data from these devices were available through the Atmospheric Boundary Layer Experiment (ABLE) database operated by Argonne National Laboratory. A signal processing procedure outlined by Angevine et al. was adapted and further built upon to derive vertical velocity variance, w_pm???2, from 915 MHz wind profiler measurements in the mixed layer. The proposed procedure consisted of the application of a height-dependent signal-to-noise ratio (SNR) filter, removal of outliers plus and minus two standard deviations about the mean on the spectral width squared, and removal of the effects of beam broadening and vertical shearing of horizontal winds. The scatter associated with w_pm???2 was mainly affected by the choice of SNR filter cutoff values. Several different sets of cutoff values were considered, and the optimal one was selected which reduced the overall scatter on w_pm???2 and yet retained a sufficient number of data points to average. A similarity relationship of w_pm???2 versus height was established for the mixed layer on the basis of the available data. A strong link between the SNR and growth/decay phases of turbulence was identified. Thus, the mid to late afternoon hours, when strong surface heating occurred, were observed to produce the highest quality signals.

  6. Trade-based carbon sequestration accounting.

    PubMed

    King, Dennis M

    2004-04-01

    This article describes and illustrates an accounting method to assess and compare "early" carbon sequestration investments and trades on the basis of the number of standardized CO2 emission offset credits they will provide. The "gold standard" for such credits is assumed to be a relatively riskless credit based on a CO2 emission reduction that provides offsets against CO2 emissions on a one-for-one basis. The number of credits associated with carbon sequestration needs to account for time, risk, durability, permanence, additionality, and other factors that future trade regulators will most certainly use to assign "official" credits to sequestration projects. The method that is presented here uses established principles of natural resource accounting and conventional rules of asset valuation to "score" projects. A review of 20 "early" voluntary United States based CO2 offset trades that involve carbon sequestration reveals that the assumptions that buyers, sellers, brokers, and traders are using to characterize the economic potential of their investments and trades vary enormously. The article develops a "universal carbon sequestration credit scoring equation" and uses two of these trades to illustrate the sensitivity of trade outcomes to various assumptions about how future trade auditors are likely to "score" carbon sequestration projects in terms of their "equivalency" with CO2 emission reductions. The article emphasizes the importance of using a standard credit scoring method that accounts for time and risk to assess and compare even unofficial prototype carbon sequestration trades. The scoring method illustrated in this article is a tool that can protect the integrity of carbon sequestration credit trading and can assist buyers and sellers in evaluating the real economic potential of prospective trades.

  7. Measure of horizontal and vertical displacement of the acromioclavicular joint after cutting ligament using X-ray and opto-electronic system.

    PubMed

    Rochcongar, Goulven; Emily, Sébastien; Lebel, Benoit; Pineau, Vincent; Burdin, Gilles; Hulet, Christophe

    2012-09-01

    Surgical versus orthopedic treatments of acromioclavicular disjunction are still debated. The aim of this study was to measure horizontal and vertical acromion's displacement after cutting the ligament using standard X-ray and an opto-electronic system on cadaver. Ten cadaveric shoulders were studied. A sequential ligament's section was operated by arthroscopy. The sequence of cutting was chosen to fit with Rockwood's grade. The displacement of the acromion was measured on standard X-ray and with an opto-electronic system allowing measuring of the horizontal displacement. Statistical comparisons were performed using a paired Student's t test with significance set at p < 0.05. Cutting the coracoclavicular ligament and delto-trapezius muscles cause a statistical downer displacement of the acromion, but not after sectioning the acromioclavicular ligament. The contact surface between the acromion and the clavicle decreases statistically after sectioning the acromioclavicular ligament and the coracoclavicular ligament with no effect of sectioning the delto-trapezius muscles. Those results are superposing with those dealing with the anterior translation. The measure concerning the acromioclavicular distance and the coracoclavicular distance are superposing with those of Rockwood. However, there is a significant horizontal translation after cutting the acromioclavicular ligament. Taking into account this displacement, it may be interesting to choose either surgical or orthopedic treatment. There is a correlation between anatomical damage and importance of instability. Horizontal instability is misevaluated in clinical practice.

  8. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... categories may include design and inspection costs; and for ODS categories may include wages, maintenance and... Financial Accounting Standards Board. (9) 330Property and Equipment. (i) This account shall include the cost... and all other associated cost necessary to place the respective property and equipment in acceptable...

  9. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... categories may include design and inspection costs; and for ODS categories may include wages, maintenance and... Financial Accounting Standards Board. (9) 330Property and Equipment. (i) This account shall include the cost... and all other associated cost necessary to place the respective property and equipment in acceptable...

  10. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... categories may include design and inspection costs; and for ODS categories may include wages, maintenance and... Financial Accounting Standards Board. (9) 330Property and Equipment. (i) This account shall include the cost... and all other associated cost necessary to place the respective property and equipment in acceptable...

  11. Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards

    DTIC Science & Technology

    1999-01-11

    20301-1900. The identity of each writer and caller is fully protected. Acronyms ACO CAM CAS CO DCAA DCMC DFARS FAR FAO FMIS GAAP GAAS...Accounting Principles ( GAAP ) and accounting methods accepted for income tax purposes by the Internal Revenue Service. The purpose of GAAP is to report cost...information for financial statement purposes GAAP was developed primarily for stockholder use and protection, not to control expenditures on

  12. Penguin-like diagrams from the standard model

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Ping, Chia Swee

    2015-04-24

    The Standard Model is highly successful in describing the interactions of leptons and quarks. There are, however, rare processes that involve higher order effects in electroweak interactions. One specific class of processes is the penguin-like diagram. Such class of diagrams involves the neutral change of quark flavours accompanied by the emission of a gluon (gluon penguin), a photon (photon penguin), a gluon and a photon (gluon-photon penguin), a Z-boson (Z penguin), or a Higgs-boson (Higgs penguin). Such diagrams do not arise at the tree level in the Standard Model. They are, however, induced by one-loop effects. In this paper, wemore » present an exact calculation of the penguin diagram vertices in the ‘tHooft-Feynman gauge. Renormalization of the vertex is effected by a prescription by Chia and Chong which gives an expression for the counter term identical to that obtained by employing Ward-Takahashi identity. The on-shell vertex functions for the penguin diagram vertices are obtained. The various penguin diagram vertex functions are related to one another via Ward-Takahashi identity. From these, a set of relations is obtained connecting the vertex form factors of various penguin diagrams. Explicit expressions for the gluon-photon penguin vertex form factors are obtained, and their contributions to the flavor changing processes estimated.« less

  13. Eye-Tracking Reveals that the Strength of the Vertical-Horizontal Illusion Increases as the Retinal Image Becomes More Stable with Fixation

    PubMed Central

    Chouinard, Philippe A.; Peel, Hayden J.; Landry, Oriane

    2017-01-01

    The closer a line extends toward a surrounding frame, the longer it appears. This is known as a framing effect. Over 70 years ago, Teodor Künnapas demonstrated that the shape of the visual field itself can act as a frame to influence the perceived length of lines in the vertical-horizontal illusion. This illusion is typically created by having a vertical line rise from the center of a horizontal line of the same length creating an inverted T figure. We aimed to determine if the degree to which one fixates on a spatial location where the two lines bisect could influence the strength of the illusion, assuming that the framing effect would be stronger when the retinal image is more stable. We performed two experiments: the visual-field and vertical-horizontal illusion experiments. The visual-field experiment demonstrated that the participants could discriminate a target more easily when it was presented along the horizontal vs. vertical meridian, confirming a framing influence on visual perception. The vertical-horizontal illusion experiment determined the effects of orientation, size and eye gaze on the strength of the illusion. As predicted, the illusion was strongest when the stimulus was presented in either its standard inverted T orientation or when it was rotated 180° compared to other orientations, and in conditions in which the retinal image was more stable, as indexed by eye tracking. Taken together, we conclude that the results provide support for Teodor Künnapas’ explanation of the vertical-horizontal illusion. PMID:28392764

  14. Latitude and longitude vertical disparity

    PubMed Central

    Read, Jenny C. A.; Phillipson, Graeme P.; Glennerster, Andrew

    2010-01-01

    The literature on vertical disparity is complicated by the fact that several different definitions of the term “vertical disparity” are in common use, often without a clear statement about which is intended or a widespread appreciation of the properties of the different definitions. Here, we examine two definitions of retinal vertical disparity: elevation-latitude and elevation-longitude disparity. Near the fixation point, these definitions become equivalent, but in general, they have quite different dependences on object distance and binocular eye posture, which have not previously been spelt out. We present analytical approximations for each type of vertical disparity, valid for more general conditions than previous derivations in the literature: we do not restrict ourselves to objects near the fixation point or near the plane of regard, and we allow for non-zero torsion, cyclovergence and vertical misalignments of the eyes. We use these expressions to derive estimates of the latitude and longitude vertical disparity expected at each point in the visual field, averaged over all natural viewing. Finally, we present analytical expressions showing how binocular eye position – gaze direction, convergence, torsion, cyclovergence, and vertical misalignment – can be derived from the vertical disparity field and its derivatives at the fovea. PMID:20055544

  15. 75 FR 46945 - Proposed Collection; Comment Request; the Drug Accountability Record (Form NIH 2564) (NCI)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ... Request; the Drug Accountability Record (Form NIH 2564) (NCI) SUMMARY: In compliance with the requirement... Management and Budget (OMB) for review and approval. Proposed Collection Title: The Drug Accountability... agent accountability. In order to fulfill these requirements, a standard Investigational Drug...

  16. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420 Accounting for independent research and development costs and bid and proposal costs. ...

  17. Vertical velocity-CCN correlations

    NASA Astrophysics Data System (ADS)

    Hudson, J. G.; Noble, S. R.

    2013-12-01

    The realization that smaller cloud droplets evaporate more readily (Xue and Feingold 2006; Jiang et al. 2002) gives rise to an anti-indirect aerosol effect (IAE); less cloudiness with pollution. The greater latent heat exchange of the greater evaporation in more polluted clouds adds TKE and buoyancy gradients that can enhance vertical velocity (W), mixing and entrainment (Zhao and Austin 2005). Stronger W can increase horizontal motions, which can further enhance droplet evaporation, which further enhances latent heat exchange and vertical motions, thus, positive feedback. This could also include latent heat released during condensation (Lee and Feingold 2010), which is more rapid for the greater surface areas of the smaller more numerous droplets. These theories imply a positive relationship between within-cloud W variations; i.e., standard deviation of W (σw) and CCN concentration (NCCN) rather than W and NCCN. This implies greater turbulence in polluted clouds, which could possibly counteract the reduction of cloudiness of anti-IAE. During two stratus cloud projects, 50 cloud penetrations in 9 MASE flights and 34 cloud penetrations in 13 POST flights, within-cloud σw-NCCN showed correlation coefficients (R) of 0.50 and 0.39. Panel a shows similar within-cloud σw-NCCN R in all altitude bands for 17 RICO flights in small cumulus clouds. R for W-NCCN showed similar values but only at low altitudes. Out-of-cloud σw-NCCN showed similar high values except at the highest altitudes. Within-cloud σw showed higher R than within-cloud W with droplet concentrations (Nc), especially at higher altitudes. Panel b for 13 ICE-T cumulus cloud flights in the same location as RICO but during the opposite season, however, showed σw and W uncorrelated with NCCN at all altitudes; and W and σw correlated with Nc only at the highest altitudes. On the other hand, out-of-cloud σw was correlated with NCCN at all altitudes with R similar to the corresponding R of the other projects

  18. 7 CFR 48.6 - Failure to account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 2 2012-01-01 2012-01-01 false Failure to account. 48.6 Section 48.6 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... SECRETARY OF AGRICULTURE FOR THE ENFORCEMENT OF THE PRODUCE AGENCY ACT Violations § 48.6 Failure to account...

  19. 7 CFR 48.6 - Failure to account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 2 2014-01-01 2014-01-01 false Failure to account. 48.6 Section 48.6 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... SECRETARY OF AGRICULTURE FOR THE ENFORCEMENT OF THE PRODUCE AGENCY ACT Violations § 48.6 Failure to account...

  20. 7 CFR 48.6 - Failure to account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 2 2013-01-01 2013-01-01 false Failure to account. 48.6 Section 48.6 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... SECRETARY OF AGRICULTURE FOR THE ENFORCEMENT OF THE PRODUCE AGENCY ACT Violations § 48.6 Failure to account...

  1. Estimating Vertical Land Motion in the Chesapeake Bay

    NASA Astrophysics Data System (ADS)

    Houttuijn Bloemendaal, L.; Hensel, P.

    2017-12-01

    This study aimed to provide a modern measurement of subsidence in the Chesapeake Bay region and establish a methodology for measuring vertical land motion using static GPS, a cheaper alternative to InSAR or classical leveling. Vertical land motion in this area is of particular concern because tide gages are showing up to 5 mm/yr of local, relative sea level rise. While a component of this rate is the actual eustatic sea level rise itself, part of the trend may also be vertical land motion, in which subsidence exacerbates the effects of actual changes in sea level. Parts of this region are already experiencing an increase in the frequency and magnitude of near-shore coastal flooding, but the last comprehensive study of vertical land motion in this area was conducted by NOAA in 1974 (Holdahl & Morrison) using repeat leveled lines. More recent measures of vertical land motion can help inform efforts on resilience to sea level rise, such as in the Hampton Roads area. This study used measured GPS-derived vertical heights in conjunction with legacy GPS data to calculate rates of vertical motion at several points in time for a selection of benchmarks scattered throughout the region. Seventeen marks in the stable Piedmont area and in the areas suspected of subsidence in the Coastal Plain were selected for the analysis. Results indicate a significant difference between the rates of vertical motion in the Piedmont and Coastal Plain, with a mean rate of -4.10 mm/yr in the Coastal Plain and 0.15 mm/yr in the Piedmont. The rates indicate particularly severe subsidence at the southern Delmarva Peninsula coast and the Hampton-Roads area, with a mean rate of -6.57 mm/yr in that region. By knowing local rates of subsidence as opposed to sea level change itself, coastal managers may make better informed decisions regarding natural resource use, such as deciding whether or not to reduce subsurface fluid withdrawals or to consider injecting treated water back into the aquifer to slow

  2. Economic accounting of water: The Botswana experience

    NASA Astrophysics Data System (ADS)

    Setlhogile, T.; Arntzen, J.; Pule, O. B.

    2017-08-01

    Water accounts aim to capture the value of water resources and their use within the economy. The accounts complement the National Accounts as the latter's main indicator (GDP) does not reflect changes in natural capital. Botswana developed water accounts for the period 2010/11-2014/15 using the UN's standard System of Environmental Economic Accounting for water (SEEA-water). The article focuses both on the construction of physical flow accounts as well as on the policy implications for development planning and water resource management through the use of policy indicators. It also shows long-term trends in water abstraction and water use efficiency linking the SEEA water accounts with results of earlier (non-SEEA) water accounting projects in Botswana. The water accounts results show that water abstraction and consumption have been largely stable since 2010/11 despite population (1.9% p.a.) and economic growth (around 5% p.a.) likely due to a combination of water sector reforms and drought conditions in south eastern Botswana; the latter led to the drying up of several dams and the imposition of severe water restrictions. While public attention focuses mostly on water service providers, self-providers (mines and the agricultural sector) account for more than 50% of total water abstracted from the environment of water, demonstrating the need to pay more attention to self-providers in IWRM implementation. Water consumption is highest for the agricultural sector (70.2 Mm3) followed by households and mines at 41.2 and 39 Mm3 respectively in 2014/15. In terms of water use efficiency, value added per m3 has increased in time, showing (some) decoupling of water consumption and economic growth. This positive trend needs to be enhanced in the pursuit of economic diversification, which should focus on growth of water-efficient economic sectors. Finally, per capita water consumption has decreased over time; while this may indicate that people conserve water, it may also point

  3. Vertical Distribution of Aerosols and Water Vapor Using CRISM Limb Observations

    NASA Astrophysics Data System (ADS)

    Smith, M. D.; Wolff, M. J.; Clancy, R. T.; CRISM Science; Operations Teams

    2011-12-01

    Near-infrared spectra taken in a limb-viewing geometry by the Compact Reconnaissance Imaging Spectrometer for Mars (CRISM) on-board the Mars Reconnaissance Orbiter (MRO) provide a useful tool for probing atmospheric structure. Specifically, the observed radiance as a function of wavelength and height above the limb allows the vertical distribution of both dust and ice aerosols to be retrieved. These data serve as an important supplement to the aerosol profiling provided by the MRO/MCS instrument allowing independent validation and giving additional information on particle physical and scattering properties through multi-wavelength studies. A total of at least ten CRISM limb observations have been taken so far covering a full Martian year. Each set of limb observations nominally contains about four dozen scans across the limb giving pole-to-pole coverage for two orbits at roughly 100 and 290 W longitude over the Tharsis and Syrtis/Hellas regions, respectively. At each longitude, limb scans are spaced roughly 10 degrees apart in latitude, with a vertical spatial resolution on the limb of roughly 800 m. Radiative transfer modeling is used to model the observations. We compute synthetic CRISM limb spectra using a discrete-ordinates radiative transfer code that accounts for multiple scattering from aerosols and accounts for spherical geometry of the limb observations by integrating the source functions along curved paths in that coordinate system. Retrieved are 14-point vertical profiles for dust and water ice aerosols with resolution of 0.4 scale heights between one and six scale heights above the surface. After the aerosol retrieval is completed, the abundances of CO2 (or surface pressure) and H2O gas are retrieved by matching the depth of absorption bands at 2000 nm for carbon dioxide and at 2600 nm for water vapor. In addition to the column abundance of water vapor, limited information on its vertical structure can also be retrieved depending on the signal available

  4. Toppling Disciplinary Silos: One Suggestion for Accounting and Management.

    ERIC Educational Resources Information Center

    Thorne, Daniel; Davig, William

    1999-01-01

    The topic of managing diversity is presented as a way to combine management and accounting to enable students to understand different accounting standards and cultural differences internationally. (SK)

  5. Can Vertical Integration Reduce Hospital Readmissions? A Difference-in-Differences Approach.

    PubMed

    Lopes, Sílvia; Fernandes, Óscar B; Marques, Ana Patrícia; Moita, Bruno; Sarmento, João; Santana, Rui

    2017-05-01

    Vertical integration is expected to improve communication and coordination between inpatient care and care after discharge. Despite being used across health systems worldwide, evidence about its impact on readmissions is sparse and contradictory. To assess the impact of vertical integration on hospital readmissions. Using difference-in-differences we compared readmissions before and after vertical integration in 6 Portuguese hospitals for years 2004-2013. A control group with 6 similar hospitals not integrated was utilized. Considered outcome was 30-day unplanned readmission. We used logistic regression at the admission level and accounted for patients' risk factors using claims data. Analyses for each hospital and selected conditions were also run. Our results suggest that readmissions decreased overall after vertical integration [odds ratio (OR)=0.900; 95% confidence interval (CI), 0.812-0.997]. Hospital analysis indicated that there was no impact for 2 hospitals (OR=0.960; 95% CI, 0.848-1.087 and OR=0.944; 95% CI, 0.857-1.038), and a positive effect in 4 hospitals (greatest effect: OR=0.811; 95% CI, 0.736-0.894). A positive evolution was observed for a limited number of conditions, with better results for diabetes with complications (OR=0.689; 95% CI, 0.525-0.904), but no impact regarding congestive heart failure (OR=1.067; 95% CI, 0.827-1.377). Merging acute and primary care providers was associated with reduced readmissions, even though improvements were not found for all institutions or condition-specific groups. There are still challenges to be addressed regarding the success of vertical integration in reducing 30-day hospital readmissions.

  6. Accounting for group differences in appraisals of social inequality: differential injustice standards.

    PubMed

    Miron, Anca M; Warner, Ruth H; Branscombe, Nyla R

    2011-06-01

    We tested whether differential appraisals of inequality are a function of the injustice standards used by different groups. A confirmatory standard of injustice is defined as the amount of evidence needed to arrive at the conclusion that injustice has occurred. Consistent with a motivational shifting of standards view, we found that advantaged and disadvantaged group members set different standards of injustice when judging the magnitude of gender (Study 1) and racial (Study 2) wage inequality. In addition, because advantaged and disadvantaged group members formed - based on their differential standards - divergent appraisals of wage inequality, they experienced differential desire to restore inter-group justice. We discuss the implications of promoting low confirmatory standards for changing perceptions of social reality and for motivating justice-restorative behaviour. ©2011 The British Psychological Society.

  7. The Influence of Classroom Instruction and Test Preparation on School Accountability Levels

    ERIC Educational Resources Information Center

    Bryant, Karen Adair Carter

    2012-01-01

    Federal and state educational agencies provide guidelines for public schools across the United States to follow (Linn, 2008; Levy, 2008). During a time of high-stakes testing fueled by school accountability standards, educators strive to meet requirements for academic growth in order to maintain a successful accountability level and avoid being…

  8. Inexpensive Eddy-Current Standard

    NASA Technical Reports Server (NTRS)

    Berry, Robert F., Jr.

    1985-01-01

    Radial crack replicas serve as evaluation standards. Technique entails intimately joining two pieces of appropriate aluminum alloy stock and centering drilled hole through and along interface. Bore surface of hole presents two vertical stock interface lines 180 degrees apart. These lines serve as radial crack defect replicas during eddy-current technique setup and verification.

  9. The type of mat (Contact vs. Photocell) affects vertical jump height estimated from flight time.

    PubMed

    García-López, Juan; Morante, Juan C; Ogueta-Alday, Ana; Rodríguez-Marroyo, Jose A

    2013-04-01

    The purposes of this study were to analyze the validity and reliability of 2 photocell mats and to probe the possible influence of the type of mat (contact vs. photocell) on vertical jump height estimated from flight time. In 2 separate studies, 89 and 92 physical students performed 3 countermovement jumps that were simultaneously registered by a Force Plate (gold standard method), 2 photocell mats (SportJump System Pro and ErgoJump Plus), and a contact mat (SportJump-v1.0). The first study showed that the 2 photocell mats underestimated the vertical jump height (1.3 ± 0.2 cm and 5.9 ± 5.2 cm, respectively), but only SportJump System Pro showed a high correlation with the Force Plate (r = 0.999 and 0.676, respectively) and good intraday reliability (coefficient of variation = 2.98 and 15.94%, intraclass correlation coefficients = 0.95-0.97 and 0.45-0.57, respectively). The second study demonstrated a strong correlation (r = 0.994) between the 2 technologies (contact vs. photocell mats) with differences in vertical jump height of 2.0 ± 0.8 cm (95% confidence interval = 1.9-2.1 cm), which depended on both flight time and subjects' body mass. In conclusion, SportJump System Pro was a valid and reliable device. The new devices to measure vertical jump height from flight time should be validated. The type of mat (contact vs. photocell) affected approximately 6% the vertical jump height (approximately 2 cm in this study), which should be considered in further studies. The use of validated photocell mats instead of the contact mats was recommended.

  10. Vertical Distribution of Dust and Water Ice Aerosols from CRISM Limb-geometry Observations

    NASA Technical Reports Server (NTRS)

    Smith, Michael Doyle; Wolff, Michael J.; Clancy, Todd; Kleinbohl, Armin; Murchie, Scott L.

    2013-01-01

    [1] Near-infrared spectra taken in a limb-viewing geometry by the Compact Reconnaissance Imaging Spectrometer for Mars (CRISM) on board the Mars Reconnaissance Orbiter provide a useful tool for probing atmospheric structure. Specifically, the observed radiance as a function of wavelength and height above the limb enables the vertical distribution of both dust and water ice aerosols to be retrieved. More than a dozen sets of CRISM limb observations have been taken so far providing pole-to-pole cross sections, spanning more than a full Martian year. Radiative transfer modeling is used to model the observations taking into account multiple scattering from aerosols and the spherical geometry of the limb observations. Both dust and water ice vertical profiles often show a significant vertical structure for nearly all seasons and latitudes that is not consistent with the well-mixed or Conrath-v assumptions that have often been used in the past for describing aerosol vertical profiles for retrieval and modeling purposes. Significant variations are seen in the retrieved vertical profiles of dust and water ice aerosol as a function of season. Dust typically extends to higher altitudes (approx. 40-50km) during the perihelion season than during the aphelion season (<20km), and the Hellas region consistently shows more dust mixed to higher altitudes than other locations. Detached water ice clouds are common, and water ice aerosols are observed to cap the dust layer in all seasons.

  11. The effects of vertical motion on the performance of current meters

    USGS Publications Warehouse

    Thibodeaux, K.G.; Futrell, J. C.

    1987-01-01

    A series of tests to determine the correction coefficients for Price type AA and Price type OAA current meters, when subjected to vertical motion in a towing tank, have been conducted. During these tests, the meters were subjected to vertical travel that ranged from 1.0 to 4.0 ft and vertical rates of travel that ranged from 0.33 to 1.20 ft/sec while being towed through the water at speeds ranging from 0 to 8 ft/sec. The tests show that type AA and type OAA current meters are affected adversely by the rate of vertical motion and the distance of vertical travel. In addition, the tests indicate that when current meters are moved vertically, correction coefficients must be applied to the observed meter velocities to correct for the registration errors that are induced by the vertical motion. The type OAA current meter under-registers and the type AA current meter over-registers in observed meter velocity. These coefficients for the type OAA current meter range from 0.99 to 1.49 and for the type AA current meter range from 0.33 to 1.07. When making current meter measurements from a boat or a cableway, errors in observed current meter velocity will occur when the bobbing of a boat or cableway places the current meter into vertical motion. These errors will be significant when flowing water is < 2 ft/sec and the rate of vertical motion is > 0.3 ft/sec. (Author 's abstract)

  12. The significance of vertical moisture diffusion on drifting snow sublimation near snow surface

    NASA Astrophysics Data System (ADS)

    Huang, Ning; Shi, Guanglei

    2017-12-01

    Sublimation of blowing snow is an important parameter not only for the study of polar ice sheets and glaciers, but also for maintaining the ecology of arid and semi-arid lands. However, sublimation of near-surface blowing snow has often been ignored in previous studies. To study sublimation of near-surface blowing snow, we established a sublimation of blowing snow model containing both a vertical moisture diffusion equation and a heat balance equation. The results showed that although sublimation of near-surface blowing snow was strongly reduced by a negative feedback effect, due to vertical moisture diffusion, the relative humidity near the surface does not reach 100 %. Therefore, the sublimation of near-surface blowing snow does not stop. In addition, the sublimation rate near the surface is 3-4 orders of magnitude higher than that at 10 m above the surface and the mass of snow sublimation near the surface accounts for more than half of the total snow sublimation when the friction wind velocity is less than about 0.55 m s-1. Therefore, the sublimation of near-surface blowing snow should not be neglected.

  13. The Rhetoric of Arrogance: The Public Relations Response of the Standard Oil Trust.

    ERIC Educational Resources Information Center

    Boyd, Josh

    2001-01-01

    Illustrates one of the earliest American public relations debacles (ending in the dissolution of the Standard Oil Trust in 1911). Presents background on Standard Oil and offers an overview Ida Tarbell's influential "History of the Standard Oil company." Argues that Standard failed to respond to these accounts adequately, reinforcing…

  14. 75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-19

    ... SMALL BUSINESS ADMINISTRATION [Docket No. SBA-2010-0005] Implications of Financial Accounting... from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard (FAS) 166 have on SBA Lender and investor...

  15. A Framework of Best Practice of Continuing Professional Development for the Accounting Profession

    ERIC Educational Resources Information Center

    De Lange, Paul; Jackling, Beverley; Basioudis, Ilias G.

    2013-01-01

    The International Accounting Education Standards Board (IAESB) places a strong emphasis on individual professionals taking responsibility for their Continuing Professional Development (CPD). On the other hand, the roles performed by professional accountants have evolved out of practical necessity to "best" suit the diverse needs of…

  16. Probabilistic seismic hazard assessment for the effect of vertical ground motions on seismic response of highway bridges

    NASA Astrophysics Data System (ADS)

    Yilmaz, Zeynep

    Typically, the vertical component of the ground motion is not considered explicitly in seismic design of bridges, but in some cases the vertical component can have a significant effect on the structural response. The key question of when the vertical component should be incorporated in design is answered by the probabilistic seismic hazard assessment study incorporating the probabilistic seismic demand models and ground motion models. Nonlinear simulation models with varying configurations of an existing bridge in California were considered in the analytical study. The simulation models were subjected to the set of selected ground motions in two stages: at first, only horizontal components of the motion were applied; while in the second stage the structures were subjected to both horizontal and vertical components applied simultaneously and the ground motions that produced the largest adverse effects on the bridge system were identified. Moment demand in the mid-span and at the support of the longitudinal girder and the axial force demand in the column are found to be significantly affected by the vertical excitations. These response parameters can be modeled using simple ground motion parameters such as horizontal spectral acceleration and vertical spectral acceleration within 5% to 30% error margin depending on the type of the parameter and the period of the structure. For a complete hazard assessment, both of these ground motion parameters explaining the structural behavior should also be modeled. For the horizontal spectral acceleration, Abrahamson and Silva (2008) model was used within many available standard model. A new NGA vertical ground motion model consistent with the horizontal model was constructed. These models are combined in a vector probabilistic seismic hazard analyses. Series of hazard curves developed and presented for different locations in Bay Area for soil site conditions to provide a roadmap for the prediction of these features for future

  17. A passive microwave technique for estimating rainfall and vertical structure information from space. Part 1: Algorithm description

    NASA Technical Reports Server (NTRS)

    Kummerow, Christian; Giglio, Louis

    1994-01-01

    This paper describes a multichannel physical approach for retrieving rainfall and vertical structure information from satellite-based passive microwave observations. The algorithm makes use of statistical inversion techniques based upon theoretically calculated relations between rainfall rates and brightness temperatures. Potential errors introduced into the theoretical calculations by the unknown vertical distribution of hydrometeors are overcome by explicity accounting for diverse hydrometeor profiles. This is accomplished by allowing for a number of different vertical distributions in the theoretical brightness temperature calculations and requiring consistency between the observed and calculated brightness temperatures. This paper will focus primarily on the theoretical aspects of the retrieval algorithm, which includes a procedure used to account for inhomogeneities of the rainfall within the satellite field of view as well as a detailed description of the algorithm as it is applied over both ocean and land surfaces. The residual error between observed and calculated brightness temperatures is found to be an important quantity in assessing the uniqueness of the solution. It is further found that the residual error is a meaningful quantity that can be used to derive expected accuracies from this retrieval technique. Examples comparing the retrieved results as well as the detailed analysis of the algorithm performance under various circumstances are the subject of a companion paper.

  18. Making Accountability Really Count

    ERIC Educational Resources Information Center

    Resnick, Lauren B.

    2006-01-01

    Standards-based education has now reached a stage where it is possible to evaluate its overall effectiveness. Several earlier papers in the special issue of "Educational Measurement: Issues and Practice" on "Test Scores and State Accountability" (Volume 24, Number 4) examined specific state policies and their effects on schools…

  19. Unravelling the confusion caused by GASB, FASB accounting rules.

    PubMed

    Duis, T E

    1994-11-01

    Separate GASB and FASB accounting and financial reporting rules for governmental healthcare providers are producing confusion. Among other problems, they reduce the usefulness of aggregated data about the healthcare industry. This article addresses the inconsistencies of the various reporting standards and identified problems they can cause.

  20. A Thresholds Concepts Approach to the Standards Revision

    ERIC Educational Resources Information Center

    Hofer, Amy R.; Brunetti, Korey; Townsend, Lori

    2013-01-01

    Thirteen years after being adopted, the Association of College and Research Libraries' (ACRL's) "Information Literacy Competency Standards for Higher Education" are due for a retrofit. The current "Standards" do not account for the post-Google information landscape in which a blizzard of emerging technologies and unprecedented…

  1. Vertical and Lateral Electron Content in the Martian Ionosphere

    NASA Astrophysics Data System (ADS)

    Paetzold, M. P.; Peter, K.; Bird, M. K.; Häusler, B.; Tellmann, S.

    2016-12-01

    The radio-science experiment MaRS (Mars Express Radio Science) on the Mars Express spacecraft sounds the neutral atmosphere and ionosphere of Mars since 2004. Approximately 800 vertical profiles of the ionospheric electron density have been acquired until today. The vertical electron content (TEC) is easily computed from the vertical electron density profile by integrating along the altitude. The TEC is typically a fraction of a TEC unit (1E16 m^-2) and depends on the solar zenith angle. The magnitude of the TEC is however fully dominated by the electron density contained in the main layer M2. The contributions by the M1 layer below M2 or the topside is marginal. MaRS is using two radio frequencies for the sounding of the ionosphere. The directly observed differential Doppler from the two received frequencies is a measure of the lateral electron content that means along the ray path and perpendicular to the vertical electron density profile. Combining both the vertical electron density profile, the vertical TEC and the directly observed lateral TEC describes the lateral electron density distribution in the ionosphere.

  2. Effect of vertical ground motion on earthquake-induced derailment of railway vehicles over simply-supported bridges

    NASA Astrophysics Data System (ADS)

    Jin, Zhibin; Pei, Shiling; Li, Xiaozhen; Liu, Hongyan; Qiang, Shizhong

    2016-11-01

    The running safety of railway vehicles on bridges can be negatively affected by earthquake events. This phenomenon has traditionally been investigated with only the lateral ground excitation component considered. This paper presented results from a numerical investigation on the contribution of vertical ground motion component to the derailment of vehicles on simply-supported bridges. A full nonlinear wheel-rail contact model was used in the investigation together with the Hertzian contact theory and nonlinear creepage theory, which allows the wheel to jump vertically and separate from the rail. The wheel-rail relative displacement was used as the criterion for derailment events. A total of 18 ground motion records were used in the analysis to account for the uncertainty of ground motions. The results showed that inclusion of vertical ground motion will likely increase the chance of derailment. It is recommended to include vertical ground motion component in earthquake induced derailment analysis to ensure conservative estimations. The derailment event on bridges was found to be more closely related to the deck acceleration rather than the ground acceleration.

  3. School-Based Management and Accountability Procedures Manual

    ERIC Educational Resources Information Center

    North Carolina Department of Public Instruction, 2004

    2004-01-01

    From the mission, several principles were developed to guide the School-Based Management and Accountability Program (the ABCs). (1) The ABCs sets standards for student performance and growth in the basics that are the foundation for further learning and achievement; (2) The accountability system in the ABCs plan is designed to result in improved…

  4. Retrieving Vertical Air Motion and Raindrop Size Distributions from Vertically Pointing Doppler Radars

    NASA Astrophysics Data System (ADS)

    Williams, C. R.; Chandra, C. V.

    2017-12-01

    The vertical evolution of falling raindrops is a result of evaporation, breakup, and coalescence acting upon those raindrops. Computing these processes using vertically pointing radar observations is a two-step process. First, the raindrop size distribution (DSD) and vertical air motion need to be estimated throughout the rain shaft. Then, the changes in DSD properties need to be quantified as a function of height. The change in liquid water content is a measure of evaporation, and the change in raindrop number concentration and size are indicators of net breakup or coalescence in the vertical column. The DSD and air motion can be retrieved using observations from two vertically pointing radars operating side-by-side and at two different wavelengths. While both radars are observing the same raindrop distribution, they measure different reflectivity and radial velocities due to Rayleigh and Mie scattering properties. As long as raindrops with diameters greater than approximately 2 mm are in the radar pulse volumes, the Rayleigh and Mie scattering signatures are unique enough to estimate DSD parameters using radars operating at 3- and 35-GHz (Williams et al. 2016). Vertical decomposition diagrams (Williams 2016) are used to explore the processes acting on the raindrops. Specifically, changes in liquid water content with height quantify evaporation or accretion. When the raindrops are not evaporating, net raindrop breakup and coalescence are identified by changes in the total number of raindrops and changes in the DSD effective shape as the raindrops. This presentation will focus on describing the DSD and air motion retrieval method using vertical profiling radar observations from the Department of Energy (DOE) Atmospheric Radiation Measurement (ARM) Southern Great Plains (SGP) central facility in Northern Oklahoma.

  5. The magnitude of syphilis: from prevalence to vertical transmission

    PubMed Central

    de Cerqueira, Luciane Rodrigues Pedreira; Monteiro, Denise L. M.; Taquette, Stella R.; Rodrigues, Nádia C. P.; Trajano, Alexandre J. B.; de Souza, Flavio Monteiro; Araújo, Bianca De Melo

    2017-01-01

    ABSTRACT Introduction: In 2013, the World Health Organization (WHO) reported that 1.9 million pregnant women were infected with syphilis worldwide, of which 66.5% had adverse fetal effects in cases of untreated syphilis. Congenital syphilis contributes significantly to infant mortality, accounting for 305,000 perinatal deaths worldwide annually. Aim: To estimate the prevalence of syphilis in parturients, the incidence of congenital syphilis and the vertical transmission rate. Material and methods: a cross-sectional study with data collected from 2041 parturients who had undergone treatment between 2012 and 2014 in the maternity section of the Pedro Ernesto Hospital of the State University of Rio de Janeiro, in the metropolitan area of Rio de Janeiro. The inclusion criterion was positive VDRL and treponemal test in a hospital environment. Results: the prevalence of syphilis in pregnant women was 4.1% in 2012, 3.1% in 2013 and 5% in 2014, with official reporting of 15.6%, 25.0% and 48.1%, respectively. The incidence of congenital syphilis (CS) was 22/1,000 in live births (LB) in 2012; 17/1,000 LB in 2013 and 44.8/1,000 LB in 2014. CS underreporting during the period was 6.7%. Vertical transmission occurred in 65.8% of infants from infected mothers. It was concluded that, in 34.6% of the CS cases, maternal VDRL titers were = 1/4. Conclusion: Results demonstrate the magnitude of the disease, fragility of the reporting system in the assessment of the actual prevalence, impact on perinatal outcomes, and they are a warning about the real situation of syphilis, which is still underestimated in the State. PMID:29267586

  6. 48 CFR 9901.305 - Requirements for standards and interpretive rulings.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  7. 48 CFR 9901.305 - Requirements for standards and interpretive rulings.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  8. 48 CFR 9901.305 - Requirements for standards and interpretive rulings.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  9. 48 CFR 9901.305 - Requirements for standards and interpretive rulings.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  10. 48 CFR 9901.305 - Requirements for standards and interpretive rulings.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  11. Why Students Lose When "Tougher Standards" Win: A Conversation with Alfie Kohn.

    ERIC Educational Resources Information Center

    O'Neil, John; Tell, Carol

    1999-01-01

    Kohn believes the "tougher standards" movement is incompatible with personalized learning, excellence, and marginalized kids' interests. Horizontal standards that shift how teaching and learning happen in classrooms are terrific, but vertical standards using traditional pedagogy are macho and mindless. Kids need freedom to design their…

  12. Improving Students' Understanding of the Importance of Economic Consequences in Standard Setting: A Computerized Spreadsheet Tool.

    ERIC Educational Resources Information Center

    Ivancevich, Daniel M.; And Others

    1996-01-01

    Points out that political and economic pressures have sometimes caused the Financial Accounting Standards Board to alter standards. Presents a spreadsheet tool that demonstrates the economic consequences of adopting accounting standards. (SK)

  13. A rapid quantification of binocular misalignment without recording eye movements: Vertical and torsional alignment nulling.

    PubMed

    Beaton, Kara H; Shelhamer, Mark J; Roberts, Dale C; Schubert, Michael C

    2017-05-01

    Small, innate asymmetries between the left and right otolith organs can cause ocular misalignment with symptoms that include double vision and motion sickness. Additionally, ocular misalignment affects nearly 5% of the US population. We have developed a portable, non-invasive technology that uses subjective perception of binocular visual signals to estimate relative binocular alignment. The Vertical Alignment Nulling (VAN) and Torsional Alignment Nulling (TAN) tests ask subjects to view one red and one blue line on a tablet computer while looking through color-matched red and blue filters so that each eye sees only one of the lines. Subjects align the red and blue lines, which are initially vertically offset from one another during VAN or rotated relative to one another during TAN, until they perceive a single continuous line. Ocular misalignments are inferred from actual offsets in the final line positions. During testing, all binocular visual cues are eliminated by employing active-matrix organic light-emitting diode (AMOLED) technology and testing in darkness. VAN and TAN can accurately account for visual offsets induced by prisms, and test-retest reliability is excellent, with resolution better than many current standard clinical tests. VAN and TAN tests are similar to the clinical Lancaster red-green test. However, VAN and TAN employ inexpensive, hand-held hardware that can be self-administered with results that are quickly quantifiable. VAN and TAN provide simple, sensitive, and quantitative measures of binocular positioning alignment that may be useful for detecting subtle abnormalities in ocular positioning. Copyright © 2017 Elsevier B.V. All rights reserved.

  14. Making Accountable Teachers: The Terrors and Pleasures of Performativity

    ERIC Educational Resources Information Center

    Holloway, Jessica; Brass, Jory

    2018-01-01

    This article draws from Stephen Ball's work on markets, managerialism, and performativity to frame a comparative study that examines the reconstitution of the teacher-subject across a pivotal decade in which neoliberal standards and accountability reforms effected significant changes in US education. It juxtaposes two qualitative studies conducted…

  15. 77 FR 12837 - Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-02

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use AGENCY: Federal Accounting... Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use. The...

  16. 48 CFR 49.602-3 - Schedule of accounting information.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Schedule of accounting information. 49.602-3 Section 49.602-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support of...

  17. Comparing the role of absolute sea-level rise and vertical tectonic motions in coastal flooding, Torres Islands (Vanuatu)

    NASA Astrophysics Data System (ADS)

    Ballu, Valérie; Bouin, Marie-Noëlle; Siméoni, Patricia; Crawford, Wayne C.; Calmant, Stephane; Boré, Jean-Michel; Kanas, Tony; Pelletier, Bernard

    2011-08-01

    Since the late 1990s, rising sea levels around the Torres Islands (north Vanuatu, southwest Pacific) have caused strong local and international concern. In 2002-2004, a village was displaced due to increasing sea incursions, and in 2005 a United Nations Environment Programme press release referred to the displaced village as perhaps the world's first climate change "refugees." We show here that vertical motions of the Torres Islands themselves dominate the apparent sea-level rise observed on the islands. From 1997 to 2009, the absolute sea level rose by 150 + /-20 mm. But GPS data reveal that the islands subsided by 117 + /-30 mm over the same time period, almost doubling the apparent gradual sea-level rise. Moreover, large earthquakes that occurred just before and after this period caused several hundreds of mm of sudden vertical motion, generating larger apparent sea-level changes than those observed during the entire intervening period. Our results show that vertical ground motions must be accounted for when evaluating sea-level change hazards in active tectonic regions. These data are needed to help communities and governments understand environmental changes and make the best decisions for their future.

  18. Comparing the role of absolute sea-level rise and vertical tectonic motions in coastal flooding, Torres Islands (Vanuatu).

    PubMed

    Ballu, Valérie; Bouin, Marie-Noëlle; Siméoni, Patricia; Crawford, Wayne C; Calmant, Stephane; Boré, Jean-Michel; Kanas, Tony; Pelletier, Bernard

    2011-08-09

    Since the late 1990s, rising sea levels around the Torres Islands (north Vanuatu, southwest Pacific) have caused strong local and international concern. In 2002-2004, a village was displaced due to increasing sea incursions, and in 2005 a United Nations Environment Programme press release referred to the displaced village as perhaps the world's first climate change "refugees." We show here that vertical motions of the Torres Islands themselves dominate the apparent sea-level rise observed on the islands. From 1997 to 2009, the absolute sea level rose by 150 + /-20 mm. But GPS data reveal that the islands subsided by 117 + /-30 mm over the same time period, almost doubling the apparent gradual sea-level rise. Moreover, large earthquakes that occurred just before and after this period caused several hundreds of mm of sudden vertical motion, generating larger apparent sea-level changes than those observed during the entire intervening period. Our results show that vertical ground motions must be accounted for when evaluating sea-level change hazards in active tectonic regions. These data are needed to help communities and governments understand environmental changes and make the best decisions for their future.

  19. Vertical vibration effect on the Rayleigh-Benard-Marangoni instability in a two-layer system of fluids with deformable interface

    NASA Astrophysics Data System (ADS)

    Lyubimova, T.; Lyubimov, D.; Parshakova, Ya.

    2017-04-01

    The effect of vertical vibrations on the Rayleigh-Benard-Marangoni instability of a two-layer system of immiscible incompressible viscous fluids subjected to a constant vertical heat flux at the external boundaries is studied in the framework of the generalized Boussinesq approximation taking into account the interface deformations. The study is performed using the averaging approach under the assumption that the vibration period is small in comparison with the hydrodynamical time scales and the product of the vibration amplitude and the Boussinesq parameter is small in comparison with the layer thickness. It has been found that the long-wave instability is not affected by vibrations of small and moderate intensity. It turned out that vibrations have a stabilizing effect on the finite-wavelength perturbations in a wide range of parameters.

  20. Can Vertical Integration Reduce Hospital Readmissions? A Difference-in-Differences Approach

    PubMed Central

    Fernandes, Óscar B.; Marques, Ana Patrícia; Moita, Bruno; Sarmento, João; Santana, Rui

    2017-01-01

    Background: Vertical integration is expected to improve communication and coordination between inpatient care and care after discharge. Despite being used across health systems worldwide, evidence about its impact on readmissions is sparse and contradictory. Objective: To assess the impact of vertical integration on hospital readmissions. Research Design, Subjects, and Measures: Using difference-in-differences we compared readmissions before and after vertical integration in 6 Portuguese hospitals for years 2004–2013. A control group with 6 similar hospitals not integrated was utilized. Considered outcome was 30-day unplanned readmission. We used logistic regression at the admission level and accounted for patients’ risk factors using claims data. Analyses for each hospital and selected conditions were also run. Results: Our results suggest that readmissions decreased overall after vertical integration [odds ratio (OR)=0.900; 95% confidence interval (CI), 0.812–0.997]. Hospital analysis indicated that there was no impact for 2 hospitals (OR=0.960; 95% CI, 0.848–1.087 and OR=0.944; 95% CI, 0.857–1.038), and a positive effect in 4 hospitals (greatest effect: OR=0.811; 95% CI, 0.736–0.894). A positive evolution was observed for a limited number of conditions, with better results for diabetes with complications (OR=0.689; 95% CI, 0.525–0.904), but no impact regarding congestive heart failure (OR=1.067; 95% CI, 0.827–1.377). Conclusions: Merging acute and primary care providers was associated with reduced readmissions, even though improvements were not found for all institutions or condition-specific groups. There are still challenges to be addressed regarding the success of vertical integration in reducing 30-day hospital readmissions. PMID:28403012

  1. The Movement for National Academic Standards: A Comparison of the Common Core State Standards Initiative in the USA and the National Curriculum in Australia

    ERIC Educational Resources Information Center

    Watt, Michael

    2009-01-01

    The purpose of this study is to evaluate the nature of activities in the change process undertaken by two initiatives to produce national standards in academic disciplines, national assessments and accountability measures. The Common Core State Standards Initiative, a project coordinated by the National Governors Association and the Council of…

  2. Cost Impact Assessment of Cost Accounting Practice Changes.

    DTIC Science & Technology

    1980-09-01

    7A0-A092 434 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/0 5/1 COST IMPACT ASSESSMENT OF COST ACCOUNTING PRACTICE CHANGES.(UlNL S EP 80 J S ANDERSONUN CL...MNGER 4. TITLE (mod Su&CEI* I. Tyss[ of REPORT & 11.1110 Coyenea Cost Impact Assessment of Cost Accounting Master’ s Thesis; September Practice Chages...thesis represents the results of research on cost impact assessment of cost accounting practice changes to Cost Accounting Standards-covered contracts. The

  3. State Accountability in the Transition to Common Core. Updated

    ERIC Educational Resources Information Center

    Sears, Victoria

    2014-01-01

    The Common Core is at a critical juncture. While many surveys show that support for the standards themselves remains strong, implementation has not been without major challenges. "State Accountability in the Transition to Common Core," a new policy brief from the Thomas B. Fordham Institute, provides cautionary advice about what key…

  4. Leadership and Accountability--The Role of Professors and Practitioners.

    ERIC Educational Resources Information Center

    Stine, Deborah E.; Hill, Jim

    This paper examines the current status of standards and assessment in California, focusing on the system's successes and failures, and on how professors of educational administration can be involved and of assistance to administrators and teachers in this endeavor. At this time, the California accountability system and other mandated factors have…

  5. Analysis on Vertical Scattering Signatures in Forestry with PolInSAR

    NASA Astrophysics Data System (ADS)

    Guo, Shenglong; Li, Yang; Zhang, Jingjing; Hong, Wen

    2014-11-01

    We apply accurate topographic phase to the Freeman-Durden decomposition for polarimetric SAR interferometry (PolInSAR) data. The cross correlation matrix obtained from PolInSAR observations can be decomposed into three scattering mechanisms matrices accounting for the odd-bounce, double-bounce and volume scattering. We estimate the phase based on the Random volume over Ground (RVoG) model, and as the initial input parameter of the numerical method which is used to solve the parameters of decomposition. In addition, the modified volume scattering model introduced by Y. Yamaguchi is applied to the PolInSAR target decomposition in forest areas rather than the pure random volume scattering as proposed by Freeman-Durden to make best fit to the actual measured data. This method can accurately retrieve the magnitude associated with each mechanism and their vertical location along the vertical dimension. We test the algorithms with L- and P- band simulated data.

  6. 46 CFR 403.100 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

  7. Applying new AICPA accounting rules on special reports.

    PubMed

    Reinstein, A; Dery, R J

    1998-04-01

    Two new standards on agreed-upon procedures, issued by the American Institute of Certified Public Accountants, provide healthcare organizations and associated decision makers with new flexibility in acquiring professional accounting services. Effective January 1, 1996, these procedures allow organizations to target the type and volume of services performed by accountants and potentially avoid the time and expense involved in completing a full financial statement audit. As with any other accounting engagement, both the healthcare organization and the accounting firm need to establish what procedures will be conducted, who will be allowed to use the resulting report, and how the procedures will be conducted.

  8. Accounting Education for the Non-Accountant.

    ERIC Educational Resources Information Center

    Spiceland, J. David

    1983-01-01

    The nondegree Certified Public Accountant (CPA) preparation program at Memphis State University is an accelerated series of eight credit courses in accounting designed for those who have earned a nonaccounting degree and need the technical training and required courses to enable them to take the CPA examination in Tennessee. (JOW)

  9. The Subjective Visual Vertical and the Subjective Haptic Vertical Access Different Gravity Estimates

    PubMed Central

    Fraser, Lindsey E.; Makooie, Bobbak; Harris, Laurence R.

    2015-01-01

    The subjective visual vertical (SVV) and the subjective haptic vertical (SHV) both claim to probe the underlying perception of gravity. However, when the body is roll tilted these two measures evoke different patterns of errors with SVV generally becoming biased towards the body (A-effect, named for its discoverer, Hermann Rudolph Aubert) and SHV remaining accurate or becoming biased away from the body (E-effect, short for Entgegengesetzt-effect, meaning “opposite”, i.e., opposite to the A-effect). We compared the two methods in a series of five experiments and provide evidence that the two measures access two different but related estimates of gravitational vertical. Experiment 1 compared SVV and SHV across three levels of whole-body tilt and found that SVV showed an A-effect at larger tilts while SHV was accurate. Experiment 2 found that tilting either the head or the trunk independently produced an A-effect in SVV while SHV remained accurate when the head was tilted on an upright body but showed an A-effect when the body was tilted below an upright head. Experiment 3 repeated these head/body configurations in the presence of vestibular noise induced by using disruptive galvanic vestibular stimulation (dGVS). dGVS abolished both SVV and SHV A-effects while evoking a massive E-effect in the SHV head tilt condition. Experiments 4 and 5 show that SVV and SHV do not combine in an optimally statistical fashion, but when vibration is applied to the dorsal neck muscles, integration becomes optimal. Overall our results suggest that SVV and SHV access distinct underlying gravity percepts based primarily on head and body position information respectively, consistent with a model proposed by Clemens and colleagues. PMID:26716835

  10. The Subjective Visual Vertical and the Subjective Haptic Vertical Access Different Gravity Estimates.

    PubMed

    Fraser, Lindsey E; Makooie, Bobbak; Harris, Laurence R

    2015-01-01

    The subjective visual vertical (SVV) and the subjective haptic vertical (SHV) both claim to probe the underlying perception of gravity. However, when the body is roll tilted these two measures evoke different patterns of errors with SVV generally becoming biased towards the body (A-effect, named for its discoverer, Hermann Rudolph Aubert) and SHV remaining accurate or becoming biased away from the body (E-effect, short for Entgegengesetzt-effect, meaning "opposite", i.e., opposite to the A-effect). We compared the two methods in a series of five experiments and provide evidence that the two measures access two different but related estimates of gravitational vertical. Experiment 1 compared SVV and SHV across three levels of whole-body tilt and found that SVV showed an A-effect at larger tilts while SHV was accurate. Experiment 2 found that tilting either the head or the trunk independently produced an A-effect in SVV while SHV remained accurate when the head was tilted on an upright body but showed an A-effect when the body was tilted below an upright head. Experiment 3 repeated these head/body configurations in the presence of vestibular noise induced by using disruptive galvanic vestibular stimulation (dGVS). dGVS abolished both SVV and SHV A-effects while evoking a massive E-effect in the SHV head tilt condition. Experiments 4 and 5 show that SVV and SHV do not combine in an optimally statistical fashion, but when vibration is applied to the dorsal neck muscles, integration becomes optimal. Overall our results suggest that SVV and SHV access distinct underlying gravity percepts based primarily on head and body position information respectively, consistent with a model proposed by Clemens and colleagues.

  11. The vertical variability of hyporheic fluxes inferred from riverbed temperature data

    NASA Astrophysics Data System (ADS)

    Cranswick, Roger H.; Cook, Peter G.; Shanafield, Margaret; Lamontagne, Sebastien

    2014-05-01

    We present detailed profiles of vertical water flux from the surface to 1.2 m beneath the Haughton River in the tropical northeast of Australia. A 1-D numerical model is used to estimate vertical flux based on raw temperature time series observations from within downwelling, upwelling, neutral, and convergent sections of the hyporheic zone. A Monte Carlo analysis is used to derive error bounds for the fluxes based on temperature measurement error and uncertainty in effective thermal diffusivity. Vertical fluxes ranged from 5.7 m d-1 (downward) to -0.2 m d-1 (upward) with the lowest relative errors for values between 0.3 and 6 m d-1. Our 1-D approach provides a useful alternative to 1-D analytical and other solutions because it does not incorporate errors associated with simplified boundary conditions or assumptions of purely vertical flow, hydraulic parameter values, or hydraulic conditions. To validate the ability of this 1-D approach to represent the vertical fluxes of 2-D flow fields, we compare our model with two simple 2-D flow fields using a commercial numerical model. These comparisons showed that: (1) the 1-D vertical flux was equivalent to the mean vertical component of flux irrespective of a changing horizontal flux; and (2) the subsurface temperature data inherently has a "spatial footprint" when the vertical flux profiles vary spatially. Thus, the mean vertical flux within a 2-D flow field can be estimated accurately without requiring the flow to be purely vertical. The temperature-derived 1-D vertical flux represents the integrated vertical component of flux along the flow path intersecting the observation point. This article was corrected on 6 JUN 2014. See the end of the full text for details.

  12. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    ERIC Educational Resources Information Center

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  13. 34 CFR 200.12 - Single State accountability system.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... SECONDARY EDUCATION, DEPARTMENT OF EDUCATION TITLE I-IMPROVING THE ACADEMIC ACHIEVEMENT OF THE DISADVANTAGED... State's accountability system must— (1) Be based on the State's academic standards under § 200.1, academic assessments under § 200.2, and other academic indicators under § 200.19; (2) Take into account the...

  14. 34 CFR 200.12 - Single State accountability system.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... SECONDARY EDUCATION, DEPARTMENT OF EDUCATION TITLE I-IMPROVING THE ACADEMIC ACHIEVEMENT OF THE DISADVANTAGED... State's accountability system must— (1) Be based on the State's academic standards under § 200.1, academic assessments under § 200.2, and other academic indicators under § 200.19; (2) Take into account the...

  15. An analytic model of the in-line and cross-axis apparent mass of the seated human body exposed to vertical vibration with and without a backrest

    NASA Astrophysics Data System (ADS)

    Zheng, Guangtai; Qiu, Yi; Griffin, Michael J.

    2011-12-01

    During vertical excitation of the seated human body there are vertical and fore-and-aft forces at the seat that are influenced by contact with a backrest, so it is desirable to take into account the effect of a backrest when developing models of the seated human body. Initially, a seven degree-of-freedom multi-body dynamic model was developed for the human body sitting with an upright posture unsupported by a backrest and exposed to vertical vibration. The model was optimized to fit the vertical apparent mass and the fore-and-aft cross-axis apparent mass measured on a seat. The model was then extended by the addition of vertical and fore-and-aft reaction forces to the upper lumbar spine to model the interaction between the human body and a backrest. By minimizing the least square error between experimental data and the analytical solution of the apparent masses on the seat and at the back, the human body model was able to represent both the vertical apparent mass and the fore-and-aft cross-axis apparent mass on the seat and at the back. Parameter sensitivity studies showed that the vertical apparent mass and the fore-and-aft cross-axis apparent mass on the seat and the backrest were all highly sensitive to the axial stiffness of the tissue beneath the pelvis. Pitch motion of the upper-body contributed to the vertical apparent mass and the fore-and-aft cross-axis apparent mass on the seat. The apparent mass at the back was more sensitive to the stiffness and damping of the lower back than the properties of the upper back.

  16. Building CX peanut-shaped disk galaxy profiles. The relative importance of the 3D families of periodic orbits bifurcating at the vertical 2:1 resonance

    NASA Astrophysics Data System (ADS)

    Patsis, P. A.; Harsoula, M.

    2018-05-01

    Context. We present and discuss the orbital content of a rather unusual rotating barred galaxy model, in which the three-dimensional (3D) family, bifurcating from x1 at the 2:1 vertical resonance with the known "frown-smile" side-on morphology, is unstable. Aims: Our goal is to study the differences that occur in the phase space structure at the vertical 2:1 resonance region in this case, with respect to the known, well studied, standard case, in which the families with the frown-smile profiles are stable and support an X-shaped morphology. Methods: The potential used in the study originates in a frozen snapshot of an N-body simulation in which a fast bar has evolved. We follow the evolution of the vertical stability of the central family of periodic orbits as a function of the energy (Jacobi constant) and we investigate the phase space content by means of spaces of section. Results: The two bifurcating families at the vertical 2:1 resonance region of the new model change their stability with respect to that of most studied analytic potentials. The structure in the side-on view that is directly supported by the trapping of quasi-periodic orbits around 3D stable periodic orbits has now an infinity symbol (i.e. ∞-type) profile. However, the available sticky orbits can reinforce other types of side-on morphologies as well. Conclusions: In the new model, the dynamical mechanism of trapping quasi-periodic orbits around the 3D stable periodic orbits that build the peanut, supports the ∞-type profile. The same mechanism in the standard case supports the X shape with the frown-smile orbits. Nevertheless, in both cases (i.e. in the new and in the standard model) a combination of 3D quasi-periodic orbits around the stable x1 family with sticky orbits can support a profile reminiscent of the shape of the orbits of the 3D unstable family existing in each model.

  17. Thermal resistance of etched-pillar vertical-cavity surface-emitting laser diodes

    NASA Astrophysics Data System (ADS)

    Wipiejewski, Torsten; Peters, Matthew G.; Young, D. Bruce; Thibeault, Brian; Fish, Gregory A.; Coldren, Larry A.

    1996-03-01

    We discuss our measurements on thermal impedance and thermal crosstalk of etched-pillar vertical-cavity lasers and laser arrays. The average thermal conductivity of AlAs-GaAs Bragg reflectors is estimated to be 0.28 W/(cmK) and 0.35W/(cmK) for the transverse and lateral direction, respectively. Lasers with a Au-plated heat spreading layer exhibit a 50% lower thermal impedance compared to standard etched-pillar devices resulting in a significant increase of maximum output power. For an unmounted laser of 64 micrometer diameter we obtain an improvement in output power from 20 mW to 42 mW. The experimental results are compared with a simple analytical model showing the importance of heat sinking for maximizing the output power of vertical-cavity lasers.

  18. Unraveling the physics of vertical organic field effect transistors through nanoscale engineering of a self-assembled transparent electrode.

    PubMed

    Ben-Sasson, Ariel J; Tessler, Nir

    2012-09-12

    While organic transistors' performances are continually pushed to achieve lower power consumption, higher working frequencies, and higher current densities, a new type of organic transistors characterized by a vertical architecture offers a radically different design approach to outperform its traditional counterparts. Naturally, the distinct vertical architecture gives way to different governing physical ground rules and structural key features such as the need for an embedded transparent electrode. In this paper, we make use of a zero-frequency electric field-transparent patterned electrode produced through block-copolymer self-assembly based lithography to control the performances of the vertical organic field effect transistor (VOFET) and to study its governing physical mechanisms. Unlike other VOFET structures, this design, involving well-defined electrode architecture, is fully tractable, allowing for detailed modeling, analysis, and optimization. We provide for the first time a complete account of the physics underpinning the VOFET operation, considering two complementary mechanisms: the virtual contact formation (Schottky barrier lowering) and the induced potential barrier (solid-state triode-like shielding). We demonstrate how each mechanism, separately, accounts for the link between controllable nanoscale structural modifications in the patterned electrode and the VOFET performances. For example, the ON/OFF current ratio increases by up to 2 orders of magnitude when the perforations aspect ratio (height/width) decreases from ∼0.2 to ∼0.1. The patterned electrode is demonstrated to be not only penetrable to zero-frequency electric fields but also transparent in the visible spectrum, featuring uniformity, spike-free structure, material diversity, amenability with flexible surfaces, low sheet resistance (20-2000 Ω sq(-1)) and high transparency (60-90%). The excellent layer transparency of the patterned electrode and the VOFET's exceptional electrical

  19. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT...

  20. Microwave propagation constant for a vegetation canopy with vertical stalks

    NASA Technical Reports Server (NTRS)

    Ulaby, Fawwaz T.; Tavakoli, Ahad; Senior, Thomas B. A.

    1987-01-01

    An equivalent-medium model is developed to relate the propagation constant gamma, associated with propagation of the mean field through a vegetation canopy, to the geometrical and dielectric parameters of the canopy constituents. The model is intended for media containing vertical cylinders, representing the stalks, and randomly oriented disks, representing the leaves. The formulation accounts for both absorption and scattering by the cylinders, but uses a quasi-static approximation with respect to the leaves. The model was found to be in good agreement with experimental results at 1.62 and 4.75 GHz, but underestimates the extinction loss at 10.2 GHz. The experimental component of the study included measurements of the attenuation loss for horizontally polarized and vertically polarized waves transmitted through a fully grown corn canopy, and of the phase difference between the two transmitted waves. The measurements were made at incidence angles of 20, 40, 60, and 90 deg relative to normal incidence. The major conclusion of this study is that the proposed model is suitable for corn-like canopies, provided the leaves are smaller than lambda in size.

  1. Association between caregiver behaviours to prevent vertical transmission and dental caries in their 3-year-old children.

    PubMed

    Wakaguri, S; Aida, J; Osaka, K; Morita, M; Ando, Y

    2011-01-01

    It has been suggested that oral organisms in children are mainly those transmitted from their mothers. That may account for the relationship between caries levels in children and their parents. However, few studies have investigated the effect of trying to prevent vertical transmission of oral organisms on dental caries levels in children, and the findings in the studies are controversial. The aim of this study was to investigate the association between measures to prevent vertical transmission of oral organisms and the caries experience in 3-year-old children. Data were collected from dental examinations for 3-year-old children and a self-administered questionnaire for their caregivers. Absence of maternal sharing of utensils and mouth-to-mouth feeding between caregivers and children was used as the variable about behaviour to prevent vertical transmission of oral organisms. Sex, age in months, dietary behaviour, oral health behaviour and sociodemographic factors were used as covariates. Data for 3,035 children (73.5% of the subjects) were analysed. Caregivers who practised vertical transmission prevention tended to have better oral health behaviours. Multivariate logistic regression analysis did not show any significant association between behaviour to prevent vertical transmission and caries experience (OR = 1.10, 95% CI = 0.86-1.41). This study suggests that caregiver behaviour to prevent vertical transmission was not effective in reducing levels of childhood caries. Copyright © 2011 S. Karger AG, Basel.

  2. The vertical distribution of tropospheric ammonia

    NASA Technical Reports Server (NTRS)

    Levine, J. S.; Hoell, J. M.; Augustsson, T. R.

    1980-01-01

    A one-dimensional tropospheric photochemical model is used to simulate measured profiles of NH3 obtained with the Infrared Heterodyne Radiometer. The relative roles of homogeneous loss, heterogeneous loss, and vertical eddy transport are discussed in terms of selecting parameters which best fit the measurements. The best fit was obtained for a vertical eddy diffusion coefficient of 200,000/sq cm per sec or greater (corresponding to a characteristic vertical transport time in excess of about 35 days), and a characteristic heterogeneous loss time in excess of 10 days. The characteristic homogeneous chemical loss time was found to be about 40 days at the surface and decreased to about 180 days at 10 km, and not very sensitive to model chemical perturbations. Increased ground-level concentrations of NH3 to about 10 ppb, compared to background surface concentrations of about 1 ppb, were measured several weeks after application of ammonium nitrate fertilizer. This suggests that the volatilization of ammonium nitrate fertilizer is rapid, and an important source of NH3. Because of the characteristic times for the loss mechanisms, synoptic time-scale phenomena may play an important role in determining the tropospheric distribution of NH3 concentrations.

  3. Effect of vertical integration on the utilization of hardwood resources

    Treesearch

    Jan Wiedenbeck

    2002-01-01

    The effectiveness of vertical integration in promoting the efficient utilization of the hardwood resource in the eastern United States was assessed during a series of interviews with vertically integrated hardwood manufacturers in the Appalachian region. Data from 19 companies that responded to the 1996 phone survey indicate that: 1) vertically integrated hardwood...

  4. A concept in flux: questioning accountability in the context of global health cooperation.

    PubMed

    Bruen, Carlos; Brugha, Ruairí; Kageni, Angela; Wafula, Francis

    2014-12-09

    a complex problem not necessarily reducible to one set of actors holding another to account. Clear tensions are observed between multi-stakeholder participatory models and more traditional vertical models that prioritise accountability upwards to donors, both of which are embodied in initiatives like the Global Fund. For multi-constituency organisations, this poses challenges not only for future financing but also for future legitimacy.

  5. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Disclosure Statement, except for the following: (a) The initial adoption of a cost accounting practice for... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a cost...

  6. Vertical electron transport in van der Waals heterostructures with graphene layers

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Ryzhii, V., E-mail: v-ryzhii@riec.tohoku.ac.jp; Center for Photonics and Infrared Engineering, Bauman Moscow State Technical University and Institute of Ultra High Frequency Semiconductor Electronics of RAS, Moscow 111005; Otsuji, T.

    We propose and analyze an analytical model for the self-consistent description of the vertical electron transport in van der Waals graphene-layer (GL) heterostructures with the GLs separated by the barriers layers. The top and bottom GLs serve as the structure emitter and collector. The vertical electron transport in such structures is associated with the propagation of the electrons thermionically emitted from GLs above the inter-GL barriers. The model under consideration describes the processes of the electron thermionic emission from and the electron capture to GLs. It accounts for the nonuniformity of the self-consistent electric field governed by the Poisson equationmore » which accounts for the variation of the electron population in GLs. The model takes also under consideration the cooling of electrons in the emitter layer due to the Peltier effect. We find the spatial distributions of the electric field and potential with the high-electric-field domain near the emitter GL in the GL heterostructures with different numbers of GLs. Using the obtained spatial distributions of the electric field, we calculate the current-voltage characteristics. We demonstrate that the Peltier cooling of the two-dimensional electron gas in the emitter GL can strongly affect the current-voltage characteristics resulting in their saturation. The obtained results can be important for the optimization of the hot-electron bolometric terahertz detectors and different devices based on GL heterostructures.« less

  7. Why good accountants do bad audits.

    PubMed

    Bazerman, Max H; Loewenstein, George; Moore, Don A

    2002-11-01

    On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment.

  8. Depreciation Accounting in the Uniform Chart of Accounts.

    DTIC Science & Technology

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  9. Redesigning Accountability Systems for Education. CPRE Policy Briefs. RB-38

    ERIC Educational Resources Information Center

    Fuhrman, Susan H.

    2003-01-01

    To assist in the redesign of accountability systems, the Consortium for Policy Research in Education (CPRE) and the Center for Research on Evaluation, Student Standards, and Testing (CRESST) sought to assemble knowledge from new research on emerging accountability systems. A book, "Redesigning Accountability Systems for Education," edited by Susan…

  10. Going Up? The Pros and Cons of Vertical Expansion.

    ERIC Educational Resources Information Center

    Myler, Patricia A.; Boggs, Richard C.

    2002-01-01

    Describes the advantages and disadvantages of the vertical expansion of school buildings. Considers such factors as fire protection, compliance with the Americans with Disabilities Act, and cost. Discusses alternatives to vertical expansion. (PKP)

  11. Accounting Employers' Expectations--The Ideal Accounting Graduates

    ERIC Educational Resources Information Center

    Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

    2016-01-01

    This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

  12. Micromachined electrostatic vertical actuator

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Lee, Abraham P.; Sommargren, Gary E.; McConaghy, Charles F.

    A micromachined vertical actuator utilizing a levitational force, such as in electrostatic comb drives, provides vertical actuation that is relatively linear in actuation for control, and can be readily combined with parallel plate capacitive position sensing for position control. The micromachined electrostatic vertical actuator provides accurate movement in the sub-micron to micron ranges which is desirable in the phase modulation instrument, such as optical phase shifting. For example, compact, inexpensive, and position controllable micromirrors utilizing an electrostatic vertical actuator can replace the large, expensive, and difficult-to-maintain piezoelectric actuators. A thirty pound piezoelectric actuator with corner cube reflectors, as utilized inmore » a phase shifting diffraction interferometer can be replaced with a micromirror and a lens. For any very precise and small amplitudes of motion` micromachined electrostatic actuation may be used because it is the most compact in size, with low power consumption and has more straightforward sensing and control options.« less

  13. Micromachined electrostatic vertical actuator

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Lee, A.P.; Sommargren, G.E.; McConaghy, C.F.

    A micromachined vertical actuator utilizing a levitational force, such as in electrostatic comb drives, provides vertical actuation that is relatively linear in actuation for control, and can be readily combined with parallel plate capacitive position sensing for position control. The micromachined electrostatic vertical actuator provides accurate movement in the sub-micron to micron ranges which is desirable in the phase modulation instrument, such as optical phase shifting. For example, compact, inexpensive, and position controllable micromirrors utilizing an electrostatic vertical actuator can replace the large, expensive, and difficult-to-maintain piezoelectric actuators. A thirty pound piezoelectric actuator with corner cube reflectors, as utilized inmore » a phase shifting diffraction interferometer can be replaced with a micromirror and a lens. For any very precise and small amplitudes of motion, micromachined electrostatic actuation may be used because it is the most compact in size, with low power consumption and has more straightforward sensing and control options.« less

  14. Vertical axis wind turbine airfoil

    DOEpatents

    Krivcov, Vladimir; Krivospitski, Vladimir; Maksimov, Vasili; Halstead, Richard; Grahov, Jurij Vasiljevich

    2012-12-18

    A vertical axis wind turbine airfoil is described. The wind turbine airfoil can include a leading edge, a trailing edge, an upper curved surface, a lower curved surface, and a centerline running between the upper surface and the lower surface and from the leading edge to the trailing edge. The airfoil can be configured so that the distance between the centerline and the upper surface is the same as the distance between the centerline and the lower surface at all points along the length of the airfoil. A plurality of such airfoils can be included in a vertical axis wind turbine. These airfoils can be vertically disposed and can rotate about a vertical axis.

  15. Gauging the Impact: Postretirement Health Benefits and the New Accounting Rules.

    ERIC Educational Resources Information Center

    Monrad, Elizabeth; And Others

    1990-01-01

    A research team answers questions about implications of new Financial Accounting Standards Board rules for reporting health and other nonpension retirement benefits. Business and human resources officers are urged to address the issue soon because action taken early can lessen the impact of the rules' impact and improve cost management.…

  16. Vertical electromagnetic profiling (VEMP)

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Lytle, R.J.

    1984-08-01

    Vertical seismic profiling (VSP) is based upon reception measurements performed in a borehole with a source near the ground surface. This technology has seen a surge in application and development in the last decade. The analogous concept of vertical electromagnetic profiling (VEMP) consists of reception measurements performed in a borehole with a source near the ground surface. Although the electromagnetic concept has seen some application, this technology has not been as systematically developed and applied as VSP. Vertical electromagnetic profiling provides distinct and complementary data due to sensing different physical parameters than seismic profiling. Certain of the advantages of VEMPmore » are presented. 28 references, 7 figures.« less

  17. Vertical control in the Class III compensatory treatment.

    PubMed

    Sobral, Márcio Costa; Habib, Fernando A L; Nascimento, Ana Carla de Souza

    2013-01-01

    Compensatory orthodontic treatment, or simply orthodontic camouflage, consists in an important alternative to orthognathic surgery in the resolution of skeletal discrepancies in adult patients. It is important to point that, to be successfully performed, diagnosis must be detailed, to evaluate, specifically, dental and facial features, as well as the limitations imposed by the magnitude of the discrepancy. The main complaint, patient's treatment expectation, periodontal limits, facial pattern and vertical control are some of the items to be explored in the determination of the viability of a compensatory treatment. Hyperdivergent patients who present with a Class III skeletal discrepancy, associated with a vertical facial pattern, with the presence or tendency to anterior open bite, deserve special attention. In these cases, an efficient strategy of vertical control must be planned and executed. The present article aims at illustrating the evolution of efficient alternatives of vertical control in hiperdivergent patients, from the use, in the recent past, of extraoral appliances on the lower dental arch (J-hook), until nowadays, with the advent of skeletal anchorage. But for patients with a more balanced facial pattern, the conventional mechanics with Class III intermaxillary elastics, associated to an accentuated curve of Spee in the upper arch and a reverse curve of Spee in the lower arch, and vertical elastics in the anterior region, continues to be an excellent alternative, if there is extreme collaboration in using the elastics.

  18. New Frontiers: Training Forensic Accountants within the Accounting Program

    ERIC Educational Resources Information Center

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  19. Teaching Special Decisions in a Lean Accounting Environment

    ERIC Educational Resources Information Center

    Haskin, Daniel

    2010-01-01

    Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the…

  20. A New Politics of the Principalship? Accountability-Driven Change in New York City

    ERIC Educational Resources Information Center

    Shipps, Dorothy; White, Monica

    2009-01-01

    How do principals adjust to new standards and measurement rulers of school performance when they are coupled with high-stakes consequences? Adopting a contingent view of leadership and a multiple accountabilities framework, this qualitative study explores how high school principals enacted their accountability in New York City, by comparing two…

  1. How Informative are the Vertical Buoyancy and the Prone Gliding Tests to Assess Young Swimmers’ Hydrostatic and Hydrodynamic Profiles?

    PubMed Central

    Barbosa, Tiago M.; Costa, Mário J.; Morais, Jorge E; Moreira, Marc; Silva, António J.; Marinho, Daniel A.

    2012-01-01

    The aim of this research was to develop a path-flow analysis model to highlight the relationships between buoyancy and prone gliding tests and some selected anthropometrical and biomechanical variables. Thirty-eight young male swimmers (12.97 ± 1.05 years old) with several competitive levels were evaluated. It were assessed the body mass, height, fat mass, body surface area, vertical buoyancy, prone gliding after wall push-off, stroke length, stroke frequency and velocity after a maximal 25 [m] swim. The confirmatory model included the body mass, height, fat mass, prone gliding test, stroke length, stroke frequency and velocity. All theoretical paths were verified except for the vertical buoyancy test that did not present any relationship with anthropometrical and biomechanical variables nor with the prone gliding test. The good-of-fit from the confirmatory path-flow model, assessed with the standardized root mean square residuals (SRMR), is considered as being close to the cut-off value, but even so not suitable of the theory (SRMR = 0.11). As a conclusion, vertical buoyancy and prone gliding tests are not the best techniques to assess the swimmer’s hydrostatic and hydrodynamic profile, respectively. PMID:23486528

  2. The Impact of Growth Models on AYP Subgroup Accountability

    ERIC Educational Resources Information Center

    Radmer, Elaine Marie

    2012-01-01

    The No Child Left Behind Act (2001) increased the federal presence in the test-based accountability movement with its goal of all children meeting standard by 2014. To measure progress toward this goal, each state created a series of intermediate goals. Schools or districts that attained the goal for a given year in 9 different subgroups made…

  3. Vertical sounding balloons for stratospheric photochemistry

    NASA Astrophysics Data System (ADS)

    Pommereau, J. P.

    The use of vertical sounding balloons for stratospheric photochemistry studies is illustrated by the use of a vertical piloted gas balloon for the search of NO2 diurnal variations. It is shown that the use of montgolfieres (hot air balloons) can enhance the vertical sounding technique. Particular attention is given to a sun-heated montgolfiere and to the more sophisticated infrared montgolfiere that is able to perform three to four vertical excursions per day and to remain aloft for weeks or months.

  4. Dynamic characteristics and simplified numerical methods of an all-vertical-piled wharf in offshore deep water

    NASA Astrophysics Data System (ADS)

    Zhang, Hua-qing; Sun, Xi-ping; Wang, Yuan-zhan; Yin, Ji-long; Wang, Chao-yang

    2015-10-01

    There has been a growing trend in the development of offshore deep-water ports in China. For such deep sea projects, all-vertical-piled wharves are suitable structures and generally located in open waters, greatly affected by wave action. Currently, no systematic studies or simplified numerical methods are available for deriving the dynamic characteristics and dynamic responses of all-vertical-piled wharves under wave cyclic loads. In this article, we compare the dynamic characteristics of an all-vertical-piled wharf with those of a traditional inshore high-piled wharf through numerical analysis; our research reveals that the vibration period of an all-vertical-piled wharf under cyclic loading is longer than that of an inshore high-piled wharf and is much closer to the period of the loading wave. Therefore, dynamic calculation and analysis should be conducted when designing and calculating the characteristics of an all-vertical-piled wharf. We establish a dynamic finite element model to examine the dynamic response of an all-vertical-piled wharf under wave cyclic loads and compare the results with those under wave equivalent static load; the comparison indicates that dynamic amplification of the structure is evident when the wave dynamic load effect is taken into account. Furthermore, a simplified dynamic numerical method for calculating the dynamic response of an all-vertical-piled wharf is established based on the P-Y curve. Compared with finite element analysis, the simplified method is more convenient to use and applicable to large structural deformation while considering the soil non-linearity. We confirmed that the simplified method has acceptable accuracy and can be used in engineering applications.

  5. Alignment of Standards and Assessments as an Accountability Criterion. ERIC Digest.

    ERIC Educational Resources Information Center

    La Marca, Paul M.

    This digest provides an overview of the concept of alignment and the role it plays in assessment and accountability systems. It also discusses methodological issues affecting the study of alignment and explores the relationship between alignment and test score interpretation. Alignment refers to the degree of match between test content and subject…

  6. Effect of flow velocity on the process of air-steam condensation in a vertical tube condenser

    NASA Astrophysics Data System (ADS)

    Havlík, Jan; Dlouhý, Tomáš

    2018-06-01

    This article describes the influence of flow velocity on the condensation process in a vertical tube. For the case of condensation in a vertical tube condenser, both the pure steam condensation process and the air-steam mixture condensation process were theoretically and experimentally analyzed. The influence of steam flow velocity on the value of the heat transfer coefficient during the condensation process was evaluated. For the condensation of pure steam, the influence of flow velocity on the value of the heat transfer coefficient begins to be seen at higher speeds, conversely, this effect is negligible at low values of steam velocity. On the other hand, for the air-steam mixture condensation, the influence of flow velocity must always be taken into account. The flow velocity affects the water vapor diffusion process through non-condensing air. The presence of air significantly reduces the value of the heat transfer coefficient. This drop in the heat transfer coefficient is significant at low velocities; on the contrary, the decrease is relatively small at high values of the velocity.

  7. Metal Oxide Vertical Graphene Hybrid Supercapacitors

    NASA Technical Reports Server (NTRS)

    Meyyappan, Meyya (Inventor)

    2018-01-01

    A metal oxide vertical graphene hybrid supercapacitor is provided. The supercapacitor includes a pair of collectors facing each other, and vertical graphene electrode material grown directly on each of the pair of collectors without catalyst or binders. A separator may separate the vertical graphene electrode materials.

  8. Analysis of vertical stability limits and vertical displacement event behavior on NSTX-U

    NASA Astrophysics Data System (ADS)

    Boyer, Mark; Battaglia, Devon; Gerhardt, Stefan; Menard, Jonathan; Mueller, Dennis; Myers, Clayton; Sabbagh, Steven; Smith, David

    2017-10-01

    The National Spherical Torus Experiment Upgrade (NSTX-U) completed its first run campaign in 2016, including commissioning a larger center-stack and three new tangentially aimed neutral beam sources. NSTX-U operates at increased aspect ratio due to the larger center-stack, making vertical stabilization more challenging. Since ST performance is improved at high elongation, improvements to the vertical control system were made, including use of multiple up-down-symmetric flux loop pairs for real-time estimation, and filtering to remove noise. Similar operating limits to those on NSTX (in terms of elongation and internal inductance) were achieved, now at higher aspect ratio. To better understand the observed limits and project to future operating points, a database of vertical displacement events and vertical oscillations observed during the plasma current ramp-up on NSTX/NSTX-U has been generated. Shots were clustered based on the characteristics of the VDEs/oscillations, and the plasma parameter regimes associated with the classes of behavior were studied. Results provide guidance for scenario development during ramp-up to avoid large oscillations at the time of diverting, and provide the means to assess stability of target scenarios for the next campaign. Results will also guide plans for improvements to the vertical control system. Work supported by U.S. D.O.E. Contract No. DE-AC02-09CH11466.

  9. Study of Gravity Effects on Titanium Laser Welding in the Vertical Position

    PubMed Central

    Yuan, Zhang; Pu, Haitao; Li, Haigang; Cheng, Hao; Du, Dong; Shan, Jiguo

    2017-01-01

    To obtain satisfactory welds in positional laser beam welding, it is necessary to know how process parameters will influence the quality of welds in different welding positions. In this study, the titanium alloy Ti6Al4V sheets were laser welded in two vertical welding positions (vertical up and vertical down), and the appearance, porosity, strength, and ductility of the laser joints were evaluated. Results show that undercuts of the vertical up welds were greater than that of vertical down welds, while the porosity contents were much higher in vertical down welds than that in vertical up welds. When welding with a higher heat input, the vertical up welding position resulted in poor weld profiles (undercuts and burn-through holes), whereas the vertical down welding position led to excessive porosity contents in welds. Both severe undercut and excessive porosity were detrimental to the tensile properties of the welds. Weld appearance was improved and porosity contents were reduced by using a lower heat input, achieving better weld quality. Therefore, it is suggested that process parameter settings with relatively high laser powers and welding speeds, which can result in lower heat inputs, are used when laser welding the Ti6Al4V titanium alloys vertically. PMID:28885573

  10. Study of Gravity Effects on Titanium Laser Welding in the Vertical Position.

    PubMed

    Chang, Baohua; Yuan, Zhang; Pu, Haitao; Li, Haigang; Cheng, Hao; Du, Dong; Shan, Jiguo

    2017-09-08

    To obtain satisfactory welds in positional laser beam welding, it is necessary to know how process parameters will influence the quality of welds in different welding positions. In this study, the titanium alloy Ti6Al4V sheets were laser welded in two vertical welding positions (vertical up and vertical down), and the appearance, porosity, strength, and ductility of the laser joints were evaluated. Results show that undercuts of the vertical up welds were greater than that of vertical down welds, while the porosity contents were much higher in vertical down welds than that in vertical up welds. When welding with a higher heat input, the vertical up welding position resulted in poor weld profiles (undercuts and burn-through holes), whereas the vertical down welding position led to excessive porosity contents in welds. Both severe undercut and excessive porosity were detrimental to the tensile properties of the welds. Weld appearance was improved and porosity contents were reduced by using a lower heat input, achieving better weld quality. Therefore, it is suggested that process parameter settings with relatively high laser powers and welding speeds, which can result in lower heat inputs, are used when laser welding the Ti6Al4V titanium alloys vertically.

  11. A new world survey expression for cosmic ray vertical intensity vs. depth in standard rock

    NASA Technical Reports Server (NTRS)

    Crouch, M.

    1985-01-01

    The cosmic ray data on vertical intensity versus depth below 10 to the 5th power g sq cm is fitted to a 5 parameter empirical formula to give an analytical expression for interpretation of muon fluxes in underground measurements. This expression updates earlier published results and complements the more precise curves obtained by numerical integration or Monte Carlo techniques in which the fit is made to an energy spectrum at the top of the atmosphere. The expression is valid in the transitional region where neutrino induced muons begin to be important, as well as at great depths where this component becomes dominant.

  12. Horizontal and Vertical Structure of Velocity, Potential Vorticity and Energy in the Gulf Stream.

    DTIC Science & Technology

    1985-02-01

    before. Finally, the equation for heat conservation, using standard . - notation, is: T u + w 3 RHS (2-15) at ax ay + where the RHS may include source and...may be rewritten: a o f 0 2 ah 30i .. .iaT + -R2 -+ w2! = RHS . at goz az Under an assumption of negligible mixing (i.e., RHS is small), vertical...Hk( + v.) Kk - 2i + 2 2 --k (k + N - P available potential energy EKE eddy kinetic energy MKE - mean kinetic energy RHS - right hand side LHS -left

  13. 25 CFR 543.23 - What are the minimum internal control standards for audit and accounting?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... supervision, bingo cards, bingo card sales, draw, prize payout; cash and equivalent controls, technologic aids... 25 Indians 2 2014-04-01 2014-04-01 false What are the minimum internal control standards for audit... INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING § 543.23 What are the...

  14. 25 CFR 543.23 - What are the minimum internal control standards for audit and accounting?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... supervision, bingo cards, bingo card sales, draw, prize payout; cash and equivalent controls, technologic aids... 25 Indians 2 2013-04-01 2013-04-01 false What are the minimum internal control standards for audit... INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING § 543.23 What are the...

  15. Anticipating the effects of visual gravity during simulated self-motion: estimates of time-to-passage along vertical and horizontal paths.

    PubMed

    Indovina, Iole; Maffei, Vincenzo; Lacquaniti, Francesco

    2013-09-01

    By simulating self-motion on a virtual rollercoaster, we investigated whether acceleration cued by the optic flow affected the estimate of time-to-passage (TTP) to a target. In particular, we studied the role of a visual acceleration (1 g = 9.8 m/s(2)) simulating the effects of gravity in the scene, by manipulating motion law (accelerated or decelerated at 1 g, constant speed) and motion orientation (vertical, horizontal). Thus, 1-g-accelerated motion in the downward direction or decelerated motion in the upward direction was congruent with the effects of visual gravity. We found that acceleration (positive or negative) is taken into account but is overestimated in module in the calculation of TTP, independently of orientation. In addition, participants signaled TTP earlier when the rollercoaster accelerated downward at 1 g (as during free fall), with respect to when the same acceleration occurred along the horizontal orientation. This time shift indicates an influence of the orientation relative to visual gravity on response timing that could be attributed to the anticipation of the effects of visual gravity on self-motion along the vertical, but not the horizontal orientation. Finally, precision in TTP estimates was higher during vertical fall than when traveling at constant speed along the vertical orientation, consistent with a higher noise in TTP estimates when the motion violates gravity constraints.

  16. A curvature-corrected Kirchhoff formulation for radar sea-return from the near vertical

    NASA Technical Reports Server (NTRS)

    Jackson, F. C.

    1974-01-01

    A new theoretical treatment of the problem of electromagnetic wave scattering from a randomly rough surface is given. A high frequency correction to the Kirchhoff approximation is derived from a field integral equation for a perfectly conducting surface. The correction, which accounts for the effect of local surface curvature, is seen to be identical with an asymptotic form found by Fock (1945) for diffraction by a paraboloid. The corrected boundary values are substituted into the far field Stratton-Chu integral, and average backscattered powers are computed assuming the scattering surface is a homogeneous Gaussian process. Preliminary calculations for K(-4) ocean wave spectrum indicate a resonable modelling of polarization effects near the vertical, theta 45 deg. Correspondence with the results of small perturbation theory is shown.

  17. Local Control in the Era of Accountability: A Case Study of Wisconsin PreK

    ERIC Educational Resources Information Center

    Graue, M. Elizabeth; Wilinski, Bethany; Nocera, Amato

    2016-01-01

    The opposing principles of local control and increased standardization are a prominent tension in the United States' education system. Since at least the early 1990s, this tension has taken shape around the accountability movement, defined by educational reforms that hold schools, teachers, and students accountable for performance on new…

  18. Comparing the role of absolute sea-level rise and vertical tectonic motions in coastal flooding, Torres Islands (Vanuatu)

    PubMed Central

    Ballu, Valérie; Bouin, Marie-Noëlle; Siméoni, Patricia; Crawford, Wayne C.; Calmant, Stephane; Boré, Jean-Michel; Kanas, Tony; Pelletier, Bernard

    2011-01-01

    Since the late 1990s, rising sea levels around the Torres Islands (north Vanuatu, southwest Pacific) have caused strong local and international concern. In 2002–2004, a village was displaced due to increasing sea incursions, and in 2005 a United Nations Environment Programme press release referred to the displaced village as perhaps the world’s first climate change “refugees.” We show here that vertical motions of the Torres Islands themselves dominate the apparent sea-level rise observed on the islands. From 1997 to 2009, the absolute sea level rose by 150 + /-20 mm. But GPS data reveal that the islands subsided by 117 + /-30 mm over the same time period, almost doubling the apparent gradual sea-level rise. Moreover, large earthquakes that occurred just before and after this period caused several hundreds of mm of sudden vertical motion, generating larger apparent sea-level changes than those observed during the entire intervening period. Our results show that vertical ground motions must be accounted for when evaluating sea-level change hazards in active tectonic regions. These data are needed to help communities and governments understand environmental changes and make the best decisions for their future. PMID:21795605

  19. Vertical Gradients in Regional Alveolar Oxygen Tension in Supine Human Lung Imaged by Hyperpolarized 3He MRI

    PubMed Central

    Hamedani, Hooman; Shaghaghi, Hoora; Kadlecek, Stephen J.; Xin, Yi; Han, Biao; Siddiqui, Sarmad; Rajaei, Jennia; Ishii, Masaru; Rossman, Milton; Rizi, Rahim R.

    2015-01-01

    Purpose To evaluate whether regional alveolar oxygen tension (PAO2) vertical gradients imaged with hyperpolarized 3He can identify smoking-induced pulmonary alterations. To compare these gradients with common clinical measurements including pulmonary function tests, the six minute walk test, and the St. George’s Respiratory Questionnaire. Materials and Methods 8 healthy nonsmokers, 12 asymptomatic smokers, and 7 symptomatic subjects with chronic obstructive pulmonary disease (COPD) underwent two sets of back-to-back PAO2 imaging acquisitions in supine position with two opposite directions (top to bottom and bottom to top), followed by clinically standard pulmonary tests. The whole-lung mean, standard deviation (DPAO2) and vertical gradients of PAO2 along the slices were extracted, and the results were compared with clinically derived metrics. Statistical tests were performed to analyze the differences between cohorts. Results The anterior-posterior vertical gradients and DPAO2 effectively differentiated all three cohorts (p<0.05). The average vertical gradient PAO2 in healthy subjects was −1.03 ± 0.51 Torr/cm toward lower values in the posterior/dependent regions. The directional gradient was absent in smokers (0.36 ± 1.22 Torr/cm) and was in the opposite direction in COPD subjects (2.18 ± 1.54 Torr/cm). The vertical gradients correlated with Smoking History (p=0.004); BMI (p=0.037), PFT metrics (FEV1, p=0.025; and %RV/TLC, p=0.033) and with distance walked in six minutes (p=0.009). Discussion Regional PAO2 data indicate that cigarette smoke induces physiological alterations that are not being detected by the most widely used physiologic tests. PMID:25395184

  20. Accountability and Avoidance in the Bush Education Plan: The "No Child Left Behind Act of 2001."

    ERIC Educational Resources Information Center

    Rudalevige, Andrew

    The latest Elementary and Secondary Education Act reauthorization, the No Child Left Behind Act of 2001, includes new standards, testing, and sanctions provisions designed to bring better performance and new accountability for that performance to local schools. The accountability ingredients in the new law were mostly not new to the 2001 debate…

  1. The Role of Politics and Governance in Educational Accountability Systems

    ERIC Educational Resources Information Center

    Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.

    2013-01-01

    This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…

  2. 12 CFR 621.13 - Content and standards-general rules.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... generally accepted accounting principles and such other accounting requirements, standards, and procedures... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Content and standards-general rules. 621.13 Section 621.13 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING...

  3. 47 CFR 36.181 - Material and supplies-Account 1220.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS... Material and Supplies and Cash Working Capital § 36.181 Material and supplies—Account 1220. (a) The amount included in Account 1220 is apportioned among the operations on the basis of the apportionment of the cost...

  4. 18. Uniform cost accounting in long-term care.

    PubMed

    Sorensen, J E

    1976-05-01

    Uniform cost data are essential for managing health services, establishing billing and reimbursement rates, and measuring effectiveness and impact. Although it is especially difficult in the case of long-term health care to develop standard cost accounting procedures because of the varied configurations of inpatient, intermediate, and ambulatory services, the overall approaches to cost accounting and its content can be made more uniform. With this purpose in mind, a general model of cost accounting is presented for a multilevel program of long-term services, together with a special method for ambulatory services using "hours accounted for" as the basic measure.

  5. Characterization of Vertical Impact Device Acceleration Pulses Using Parametric Assessment: Phase II Accelerated Free-Fall

    DTIC Science & Technology

    2016-04-30

    support contractor , Infoscitex, conducted a series of tests to identify the performance capabilities of the Vertical Impact Device (VID). The VID is a...C. Table 3. AFD Evaluation with Red IMPAC Programmer: Data Summary Showing Means and Standard Deviations Test Cell Drop Ht . (in) Mean Peak

  6. Enhancement of CLAIM (clinical accounting information) for a localized Chinese version.

    PubMed

    Guo, Jinqiu; Takada, Akira; Niu, Tie; He, Miao; Tanaka, Koji; Sato, Junzo; Suzuki, Muneou; Takahashi, Kiwamu; Daimon, Hiroyuki; Suzuki, Toshiaki; Nakashima, Yusei; Araki, Kenji; Yoshihara, Hiroyuki

    2005-10-01

    CLinical Accounting InforMation (CLAIM) is a standard for the exchange of data between patient accounting systems and electronic medical record (EMR) systems. It uses eXtensible Markup Language (XML) as a meta-language and was developed in Japan. CLAIM is subordinate to the Medical Markup Language (MML) standard, which allows the exchange of medical data between different medical institutions. It has inherited the basic structure of MML 2.x and the current version, version 2.1, contains two modules and nine data definition tables. In China, no data exchange standard yet exists that links EMR systems to accounting systems. Taking advantage of CLAIM's flexibility, we created a localized Chinese version based on CLAIM 2.1. Since Chinese receipt systems differ from those of Japan, some information such as prescription formats, etc. are also different from those in Japan. Two CLAIM modules were re-engineered and six data definition tables were either added or redefined. The Chinese version of CLAIM takes local needs into account, and consequently it is now possible to transfer data between the patient accounting systems and EMR systems of Chinese medical institutions effectively.

  7. Investigation of the effect of inflow turbulence on vertical axis wind turbine wakes

    NASA Astrophysics Data System (ADS)

    Chatelain, P.; Duponcheel, M.; Zeoli, S.; Buffin, S.; Caprace, D.-G.; Winckelmans, G.; Bricteux, L.

    2017-05-01

    The aerodynamics of Vertical Axis Wind Turbines (VAWTs) is inherently unsteady, which leads to vorticity shedding mechanisms due to both the lift distribution along the blade and its time evolution. In this paper, we perform large-scale, fine-resolution Large Eddy Simulations of the flow past Vertical Axis Wind Turbines by means of a state-of-the-art Vortex Particle-Mesh (VPM) method combined with immersed lifting lines. Inflow turbulence with a prescribed turbulence intensity (TI) is injected at the inlet of the simulation either from a precomputed synthetic turbulence field obtained using the Mann algorithm [1] or generated on the-fly using time-correlated synthetic velocity planes. The wake of a standard, medium-solidity, H-shaped machine is simulated for several TI levels. The complex wake development is captured in details and over long distances: from the blades to the near wake coherent vortices, then through the transitional ones to the fully developed turbulent far wake. Mean flow and turbulence statistics are computed over more than 10 diameters downstream of the machine. The sensitivity of the wake topology and decay to the TI and to the operating conditions is then assessed.

  8. 46 CFR 108.160 - Vertical ladders.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Construction and Arrangement Means of Escape § 108.160 Vertical ladders. (a) Each vertical ladder must have... vertical fixed ladders may be made of wood. [CGD 73-251, 43 FR 56808, Dec. 4, 1978, as amended by USCG-2002...

  9. Salt structures and vertical axis rotations; a case study in the Barbastro-Balaguer anticline, Southern Pyrenees.

    NASA Astrophysics Data System (ADS)

    Pueyo, Emilio L.; Oliván, Carlota; Soto, Ruth; Rodríguez-Pintó, Adriana; Santolaria, Pablo; Luzón, Aránzazu; Casas, Antonio M.; Ayala, Conxi

    2017-04-01

    distributed along the structure have been analyzed for this purpose. About 600 standard specimens have been thermally demagnetized in the Paleomagnetic Laboratory of the Burgos University (ASC TD48DC thermal demagnetizer and 2G superconducting magnetometer). Data processing has been carried out with the VPD program, applying standard PCA and virtual direction analyses. The ChRM directions passes the fold test and display two polarities, pointing to the primary character of the magnetization (key factor for the 3D restoration). This large dataset allows us to draw a robust network of rotation magnitudes along strike the western sector of the BBA that are key to understand its kinematics together to the aforementioned factors. We also pretend to use this network of vertical axis rotations to restore in 3D this salt structure.

  10. How vertical patterns in leaf traits shift seasonally and the implications for modeling canopy photosynthesis in a temperate deciduous forest.

    PubMed

    Coble, Adam P; VanderWall, Brittany; Mau, Alida; Cavaleri, Molly A

    2016-09-01

    Leaf functional traits are used in modeling forest canopy photosynthesis (Ac) due to strong correlations between photosynthetic capacity, leaf mass per area (LMA) and leaf nitrogen per area (Narea). Vertical distributions of these traits may change over time in temperate deciduous forests as a result of acclimation to light, which may result in seasonal changes in Ac To assess both spatial and temporal variations in key traits, we measured vertical profiles of Narea and LMA from leaf expansion through leaf senescence in a sugar maple (Acer saccharum Marshall) forest. To investigate mechanisms behind coordinated changes in leaf morphology and function, we also measured vertical variation in leaf carbon isotope composition (δ(13)C), predawn turgor pressure, leaf water potential and osmotic potential. Finally, we assessed potential biases in Ac estimations by parameterizing models with and without vertical and seasonal Narea variations following leaf expansion. Our data are consistent with the hypothesis that hydrostatic constraints on leaf morphology drive the vertical increase in LMA with height early in the growing season; however, LMA in the upper canopy continued to increase over time during light acclimation, indicating that light is primarily driving gradients in LMA later in the growing season. Models with no seasonal variation in Narea overestimated Ac by up to 11% early in the growing season, while models with no vertical variation in Narea overestimated Ac by up to 60% throughout the season. According to the multilayer model, the upper 25% of leaf area contributed to over 50% of Ac, but when gradients of intercellular CO2, as estimated from δ(13)C, were accounted for, the upper 25% of leaf area contributed to 26% of total Ac Our results suggest that ignoring vertical variation of key traits can lead to considerable overestimation of Ac. © The Author 2016. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  11. Radiative heat transport during the vertical Bridgman growth of oxide single crystals: slabs versus cylinders

    NASA Astrophysics Data System (ADS)

    Virozub, Alexander; Brandon, Simon

    1998-10-01

    Internal radiative heat transport in oxide crystals during their growth via the vertical Bridgman technique is known to promote severely deflected melt/crystal interface shapes. These highly curved interfaces are likely to encourage unwanted phenomena such as inhomogeneous distribution of impurities in the solidified crystalline material. Past computational analyses of oxide growth systems have mostly been confined to cylindrical geometries. In this letter a two-dimensional finite-element model, describing the growth of slab-shaped oxide crystals via the vertical Bridgman technique, is presented; internal radiative heat transport through the transparent crystalline phase is accounted for in the formulation. Comparison with calculations of cylindrical-shaped crystal growth systems shows a strong dependence of thermal fields and of melt/crystal interface shapes on the crystal geometry. Specifically, the interface position is strongly shifted toward the hot zone and its curvature dramatically increases in slab-shaped systems compared to what is observed in cylindrical geometries. This significant qualitative difference in interface shapes is shown to be linked to large quantitative differences in values of the viewing angle between the hot melt/crystal interface and the cold part of the crucible.

  12. Accountability Policy Implementation and the Case of Smaller School District Capacity: Three Contrasting Cases that Examine the Flow and Use of NCLB Accountability Data

    ERIC Educational Resources Information Center

    Miller, Christopher L.

    2010-01-01

    The No Child Left Behind Act increases pressure on schools and districts to use standardized state test data. Seeking to learn about the process of turning accountability data into actionable information, this paper presents findings from three case studies of small to medium sized school districts. The study examines the flow of state science…

  13. Vertical eddy diffusion coefficient from the LANDSAT imagery

    NASA Technical Reports Server (NTRS)

    Viswanadham, Y. (Principal Investigator); Torsani, J. A.

    1982-01-01

    Analysis of five stable cases of the smoke plumes that originated in eastern Cabo Frio (22 deg 59'S; 42 deg 02'W), Brazil using LANDSAT imagery is presented for different months and years. From these images the lateral standard deviation (sigma sub y) and the lateral eddy diffusion coefficient (K sub y) are obtained from the formula based on Taylor's theory of diffusion by continuous moment. The rate of kinetic energy dissipation (e) is evaluated from the diffusion parameters sigma sub y and K sub y. Then, the vertical diffusion coefficient (K sub z) is estimated using Weinstock's formulation. These results agree well with the previous experimental values obtained over water surfaces by various workers. Values of e and K sub z show the weaker mixing processes in the marine stable boundary layer. The data sample is apparently to small to include representative active turbulent regions because such regions are so intermittent in time and in space. These results form a data base for use in the development and validation of mesoscale atmospheric diffusion models.

  14. The relationship between vertical teaming in science and student achievement as reported in the Academic Excellence Indicator System (AEIS) at selected public schools in Bexar County, Texas

    NASA Astrophysics Data System (ADS)

    Arteaga, Veronica Hernandez

    disadvantaged students with more resources and more flexibility in using those resources. Recommendations for further study included a replication of the study that takes into account the degree of implementation of vertical teaming.

  15. Estimations of Vertical Velocities Using the Omega Equation in Different Flow Regimes in Preparation for the High Resolution Observations of the SWOT Altimetry Mission

    NASA Astrophysics Data System (ADS)

    Pietri, A.; Capet, X.; d'Ovidio, F.; Le Sommer, J.; Molines, J. M.; Doglioli, A. M.

    2016-02-01

    Vertical velocities (w) associated with meso and submesoscale processes play an essential role in ocean dynamics and physical-biological coupling due to their impact on the upper ocean vertical exchanges. However, their small intensity (O 1 cm/s) compared to horizontal motions and their important variability in space and time makes them very difficult to measure. Estimations of these velocities are thus usually inferred using a generalized approach based on frontogenesis theories. These estimations are often obtained by solving the diagnostic omega equation. This equation can be expressed in different forms from a simple quasi geostrophic formulation to more complex ones that take into account the ageostrophic advection and the turbulent fluxes. The choice of the method used generally depends on the data available and on the dominant processes in the region of study. Here we aim to provide a statistically robust evaluation of the scales at which the vertical velocity can be resolved with confidence depending on the formulation of the equation and the dynamics of the flow. A high resolution simulation (dx=1-1.5 km) of the North Atlantic was used to compare the calculations of w based on the omega equation to the modelled vertical velocity. The simulation encompasses regions with different atmospheric forcings, mesoscale activity, seasonality and energetic flows, allowing us to explore several different dynamical contexts. In a few years the SWOT mission will provide bi-dimensional images of sea level elevation at a significantly higher resolution than available today. This work helps assess the possible contribution of the SWOT data to the understanding of the submesoscale circulation and the associated vertical fluxes in the upper ocean.

  16. A new approach to the treatment of congenital vertical talus

    PubMed Central

    Alaee, Farhang; Boehm, Stephanie

    2007-01-01

    Congenital vertical talus is an uncommon foot deformity that is present at birth and results in a rigid flatfoot deformity. Left untreated the deformity can result in pain and disability. Though the exact etiology of vertical talus is unknown, an increasing number of cases have been shown to have a genetic cause. Approximately 50% of all cases of vertical talus are associated with other neuromuscular abnormalities or known genetic syndromes. The remaining 50% of cases were once thought to be idiopathic in nature. However, there is increasing evidence that many of these cases are related to single gene defects. Most patients with vertical talus have been treated with major reconstructive surgeries that are fraught with complications such as wound necrosis, talar necrosis, undercorrection of the deformity, stiffness of the ankle and subtalar joint, and the eventual need for multiple operative procedures. Recently, a new approach to vertical talus that consists of serial casting and minimal surgery has resulted in excellent correction in the short-term. Longer follow-up will be necessary to ensure maintenance of correction with this new technique. A less invasive approach to the correction of vertical talus may provide more favorable long-term outcomes than more extensive surgery as has been shown to be true for clubfoot outcomes. PMID:19308490

  17. Transient well flow in vertically heterogeneous aquifers

    NASA Astrophysics Data System (ADS)

    Hemker, C. J.

    1999-11-01

    A solution for the general problem of computing well flow in vertically heterogeneous aquifers is found by an integration of both analytical and numerical techniques. The radial component of flow is treated analytically; the drawdown is a continuous function of the distance to the well. The finite-difference technique is used for the vertical flow component only. The aquifer is discretized in the vertical dimension and the heterogeneous aquifer is considered to be a layered (stratified) formation with a finite number of homogeneous sublayers, where each sublayer may have different properties. The transient part of the differential equation is solved with Stehfest's algorithm, a numerical inversion technique of the Laplace transform. The well is of constant discharge and penetrates one or more of the sublayers. The effect of wellbore storage on early drawdown data is taken into account. In this way drawdowns are found for a finite number of sublayers as a continuous function of radial distance to the well and of time since the pumping started. The model is verified by comparing results with published analytical and numerical solutions for well flow in homogeneous and heterogeneous, confined and unconfined aquifers. Instantaneous and delayed drainage of water from above the water table are considered, combined with the effects of partially penetrating and finite-diameter wells. The model is applied to demonstrate that the transient effects of wellbore storage in unconfined aquifers are less pronounced than previous numerical experiments suggest. Other applications of the presented solution technique are given for partially penetrating wells in heterogeneous formations, including a demonstration of the effect of decreasing specific storage values with depth in an otherwise homogeneous aquifer. The presented solution can be a powerful tool for the analysis of drawdown from pumping tests, because hydraulic properties of layered heterogeneous aquifer systems with

  18. Dedicated vertical wind tunnel for the study of sedimentation of non-spherical particles.

    PubMed

    Bagheri, G H; Bonadonna, C; Manzella, I; Pontelandolfo, P; Haas, P

    2013-05-01

    A dedicated 4-m-high vertical wind tunnel has been designed and constructed at the University of Geneva in collaboration with the Groupe de compétence en mécanique des fluides et procédés énergétiques. With its diverging test section, the tunnel is designed to study the aero-dynamical behavior of non-spherical particles with terminal velocities between 5 and 27 ms(-1). A particle tracking velocimetry (PTV) code is developed to calculate drag coefficient of particles in standard conditions based on the real projected area of the particles. Results of our wind tunnel and PTV code are validated by comparing drag coefficient of smooth spherical particles and cylindrical particles to existing literature. Experiments are repeatable with average relative standard deviation of 1.7%. Our preliminary experiments on the effect of particle to fluid density ratio on drag coefficient of cylindrical particles show that the drag coefficient of freely suspended particles in air is lower than those measured in water or in horizontal wind tunnels. It is found that increasing aspect ratio of cylindrical particles reduces their secondary motions and they tend to be suspended with their maximum area normal to the airflow. The use of the vertical wind tunnel in combination with the PTV code provides a reliable and precise instrument for measuring drag coefficient of freely moving particles of various shapes. Our ultimate goal is the study of sedimentation and aggregation of volcanic particles (density between 500 and 2700 kgm(-3)) but the wind tunnel can be used in a wide range of applications.

  19. The detection of the electric field vertical distribution underneath thundercloud: Principle and applications

    NASA Technical Reports Server (NTRS)

    Soula, Serge; Chauzy, Serge

    1991-01-01

    During the Florida 89 experiment at Kennedy Space Center, a new system was used in order to obtain the vertical distribution of the electric field underneath thunderstorms. It consists of a standard shutter field mill at ground level and five other field sensors suspended from a cable fastened to a tethered balloon located at an altitude of about 1000 meters. It also includes a reception station for telemetered information transmitted by sensors, a processing system in order to store data, and real time display on a screen to show the simultaneous field variations at each level along with the instantaneous electric field profile. The first results obtained show the great importance of the electric field vertical distribution. The field detected at a height of 600m reaches 65 kV/m while that at the surface does not exceed 5 kV/m. The field intensity in altitude is a better criterion for determining the right moment to launch a rocket devoted to flash triggering. Using Gauss's law, the simultaneous field variations at several levels are used in order to evaluate charge densities. Average values close to 1nC.m(-3) are calculated in layers up to 600 m. The calculation of different average charge densities leads to the characterization of the layer between cloud and ground just before the leader propagation in the case of cloud to ground flash.

  20. Comparison of two vertical condensation obturation techniques: Touch 'n Heat modified and System B.

    PubMed

    Silver, G K; Love, R M; Purton, D G

    1999-08-01

    The aims of this study were firstly to compare the area of canal occupied by gutta-percha, sealer or voids using the System B heating device with that obtained by a modified vertical condensation technique using the Touch 'n Heat: and secondly to compare the temperature changes at the root canal wall and external root surface during obturation with the above techniques. Forty-five resin blocks, each with a standardized, simulated, prepared main root canal and five lateral canals, were assigned to three equal experimental groups. The canals were obturated using either the System B technique at two different temperature settings, or vertical condensation with a Touch 'n Heat instrument as the heat source. A heat transfer model was used to simultaneously record internal and external root surface temperature elevations during obturation by the three techniques. Data were analysed using unpaired Student's t-test and Mann-Whitney U-test. Both obturation techniques produced root fillings consisting of over 90% gutta-percha at most levels, although the percentages of sealer and voids 2-3 mm from the working length following System B obturation were higher than those found following modified vertical condensation. Modified vertical condensation resulted in more gutta-percha in lateral canals. Obturation was accomplished more quickly using the System B, and temperature elevations produced during obturation with the System B were significantly less (P < 0.001) than with vertical condensation. An elevation of external root surface temperature by more than 10 degrees C occurred during vertical condensation. The results suggest that the System B may produce an acceptable obturation and that the use of a Touch 'n Heat source during vertical condensation may result in damage to the periodontium.