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…
Automating Base Fuels Accounting.
1986-03-01
base fuels accounting system as a means to decrease operating cost and increase capability. Author reviews the present accounting system, then proposes...g .:..: . . ; ,N :’- .’ :+-" : :*- . ’++ : :,:- :1:.-’ ."-..: :.:.:’’ AIR WAR COLLEGE No. AU-AWC86-0 9 0 00a AUTOMATING BASE FUELS ACCOUNTING ... ACCOUNTING by Victor E. Hardin Lieutenant Colonel, USAF A RESEARCH REPORT SUBMITTED TO THE FACULTY IN FULFILLMENT OF THE RESEARCH REQUI REMENT
An Internet-Based Accounting Information Systems Project
ERIC Educational Resources Information Center
Miller, Louise
2012-01-01
This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…
Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud
2014-01-01
Background: Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. Objectives: The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. Patients and Methods: This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Results: Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. Conclusions: There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. PMID:25763194
Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud
2014-10-01
Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector.
ERIC Educational Resources Information Center
Camm, Frank; Stecher, Brian M.
2010-01-01
Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…
ERIC Educational Resources Information Center
Jennings, Jennifer; Sohn, Heeju
2014-01-01
How do proficiency-based accountability systems affect inequality in academic achievement? This article reconciles mixed findings in the literature by demonstrating that three factors jointly determine accountability's impact. First, by analyzing student-level data from a large urban school district, we find that when educators face accountability…
Energy accounting and optimization for mobile systems
NASA Astrophysics Data System (ADS)
Dong, Mian
Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can
ARTS. Accountability Reporting and Tracking System
DOE Office of Scientific and Technical Information (OSTI.GOV)
Jones, J.F.; Faccio, R.M.
ARTS is a micro based prototype of the data elements, screens, and information processing rules that apply to the Accountability Reporting Program. The system focuses on the Accountability Event. The Accountability Event is an occurrence of incurring avoidable costs. The system must be able to CRUD (Create, Retrieve, Update, Delete) instances of the Accountability Event. Additionally, the system must provide for a review committee to update the `event record` with findings and determination information. Lastly, the system must provide for financial representatives to perform a cost reporting process.
MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS
NASA Astrophysics Data System (ADS)
Hori, Michihiro; Tsuruta, Takashi; Kaito, Kiyoyuki; Kobayashi, Kiyoshi
Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.
School Centered Evidence Based Accountability
ERIC Educational Resources Information Center
Milligan, Charles
2015-01-01
Achievement scores drive much of the effort in today's accountability system, however, there is much more that occurs in every school, every day. School Centered Evidence Based Accountability can be used from micro to macro giving School Boards and Administration a process for monitoring the results of the entire school operation effectively and…
Competency-Based Accounting Instruction
ERIC Educational Resources Information Center
Graham, John E.
1977-01-01
Shows how the proposed model (an individualized competency based learning system) can be used effectively to produce a course in accounting principles which adapts to different entering competencies and to different rates and styles of learning. (TA)
Activity-Based Management Accounting for DoD Depot Maintenance
1994-08-01
used to establish a management accounting system for the depots is described. The current accounting system does not provide the information to answer...nondirect costs are tied solely to direct labor hours. A possible alternative management accounting system uses Activity-Based Costing (ABC). ABC links...along with its probable benefits and costs. Accounting, Management accounting , Cost analysis, Depot maintenance cost.
Are Performance-Based Accountability Systems Effective? Evidence from Five Sectors. Research Brief
ERIC Educational Resources Information Center
Leuschner, Kristin J.
2010-01-01
During the past two decades, performance-based accountability systems (PBASs), which link financial or other incentives to measured performance as a means of improving services, have gained popularity among policymakers. Although PBASs can vary widely across sectors, they share three main components: goals (i.e., one or more long-term outcomes to…
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…
JSC interactive basic accounting system
NASA Technical Reports Server (NTRS)
Spitzer, J. F.
1978-01-01
Design concepts for an interactive basic accounting system (IBAS) are considered in terms of selecting the design option which provides the best response at the lowest cost. Modeling the IBAS workload and applying this workload to a U1108 EXEC 8 based system using both a simulation model and the real system is discussed.
Incentives and Test-Based Accountability in Education
ERIC Educational Resources Information Center
Hout, Michael, Ed.; Elliott, Stuart W., Ed.
2011-01-01
In recent years there have been increasing efforts to use accountability systems based on large-scale tests of students as a mechanism for improving student achievement. The federal No Child Left Behind Act (NCLB) is a prominent example of such an effort, but it is only the continuation of a steady trend toward greater test-based accountability in…
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.
ERIC Educational Resources Information Center
Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.
2010-01-01
Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…
Privacy-Preserving Accountable Accuracy Management Systems (PAAMS)
NASA Astrophysics Data System (ADS)
Thomas, Roshan K.; Sandhu, Ravi; Bertino, Elisa; Arpinar, Budak; Xu, Shouhuai
We argue for the design of “Privacy-preserving Accountable Accuracy Management Systems (PAAMS)”. The designs of such systems recognize from the onset that accuracy, accountability, and privacy management are intertwined. As such, these systems have to dynamically manage the tradeoffs between these (often conflicting) objectives. For example, accuracy in such systems can be improved by providing better accountability links between structured and unstructured information. Further, accuracy may be enhanced if access to private information is allowed in controllable and accountable ways. Our proposed approach involves three key elements. First, a model to link unstructured information such as that found in email, image and document repositories with structured information such as that in traditional databases. Second, a model for accuracy management and entity disambiguation by proactively preventing, detecting and tracing errors in information bases. Third, a model to provide privacy-governed operation as accountability and accuracy are managed.
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…
User's Satisfaction of Multiple Accounting Record System.
Chen, M C; Yu, H C
2016-01-01
The study hospital had developed a multiple account recording system that generates the accounting information of the consumed materials based on daily nursing records. A questionnaire survey was delivered to further investigate the impact of the system. Four concepts of the system were investigated. (1) Supportive and time saving; (2) impact on workflows and job satisfactions; (3) ease of use; and (4) overall satisfactions. The system scored 4.03 out of 5 as the highest for helpfulness for daily practices, 3.98 for decrease the time for recording material consumptions, 3.98 for actually changed the way they work. Users mostly expressed positive attitude towards the system.
DRG systems in Europe: variations in cost accounting systems among 12 countries.
Tan, Siok Swan; Geissler, Alexander; Serdén, Lisbeth; Heurgren, Mona; van Ineveld, B Martin; Redekop, W Ken; Hakkaart-van Roijen, Leona
2014-12-01
Diagnosis-related group (DRG)-based hospital payment systems have gradually become the principal means of reimbursing hospitals in many European countries. Owing to the absence or inaccuracy of costs related to DRGs, these countries have started to routinely collect cost accounting data. The aim of the present article was to compare the cost accounting systems of 12 European countries. A standardized questionnaire was developed to guide comprehensive cost accounting system descriptions for each of the 12 participating countries. The cost accounting systems of European countries vary widely by the share of hospital costs reimbursed through DRG payment, the presence of mandatory cost accounting and/or costing guidelines, the share of cost collecting hospitals, costing methods and data checks on reported cost data. Each of these aspects entails a trade-off between accuracy of the cost data and feasibility constraints. Although a 'best' cost accounting system does not exist, our cross-country comparison gives insight into international differences and may help regulatory authorities and hospital managers to identify and improve areas of weakness in their cost accounting systems. Moreover, it may help health policymakers to underpin the development of a cost accounting system. © The Author 2014. Published by Oxford University Press on behalf of the European Public Health Association. All rights reserved.
NASA Astrophysics Data System (ADS)
Zhu, Lijuan; Liu, Jingao
2013-07-01
This paper describes a network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption. This protocol can provide every bank user a safe and effective way to manage his own bank account, and also can effectively prevent the hacker attacks and bank clerk crime, so that it is absolute to guarantee the legitimate rights and interests of bank users.
24 CFR 990.280 - Project-based budgeting and accounting.
Code of Federal Regulations, 2010 CFR
2010-04-01
... all data needed to complete project-based financial statements in accordance with Accounting... accounting. 990.280 Section 990.280 Housing and Urban Development Regulations Relating to Housing and Urban... budgeting and accounting. (a) All PHAs covered by this subpart shall develop and maintain a system of...
49 CFR 1242.79 - Communication systems operations (account XX-55-77).
Code of Federal Regulations, 2010 CFR
2010-10-01
... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), § 1242...
Accountability for Community-Based Programs for the Seriously Ill.
Teno, Joan M; Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E; Kelley, Amy; Curtis, J Randall; Engelberg, Ruth
2018-03-01
Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill.
Accountability for Community-Based Programs for the Seriously Ill
Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E.; Kelley, Amy; Curtis, J. Randall; Engelberg, Ruth
2018-01-01
Abstract Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill. PMID:29195052
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...
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...
Accounting Systems for School Districts.
ERIC Educational Resources Information Center
Atwood, E. Barrett, Jr.
1983-01-01
Advises careful analysis and improvement of existing school district accounting systems prior to investment in new ones. Emphasizes the importance of attracting and maintaining quality financial staffs, developing an accounting policies and procedures manual, and designing a good core accounting system before purchasing computer hardware and…
User-Oriented Project Accounting System.
ERIC Educational Resources Information Center
Hess, Larry G.; Alcorn, Lisa S.
1990-01-01
The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…
Ontology-Based e-Assessment for Accounting Education
ERIC Educational Resources Information Center
Litherland, Kate; Carmichael, Patrick; Martínez-García, Agustina
2013-01-01
This summary reports on a pilot of a novel, ontology-based e-assessment system in accounting. The system, OeLe, uses emerging semantic technologies to offer an online assessment environment capable of marking students' free text answers to questions of a conceptual nature. It does this by matching their response with a "concept map" or…
The utilization of activity-based cost accounting in hospitals.
Emmett, Dennis; Forget, Robert
2005-01-01
Healthcare costs are being examined on all fronts. Healthcare accounts for 11% of the gross national product and will continue to rise as the "babyboomers" reach retirement age. While ascertaining costs is important, most research shows that costing methods have not been implemented in hospitals. This study is concerned with the use of costing methods; particularly activity-based cost accounting. A mail survey of CFOs was undertaken to determine the type of cost accounting method they use. In addition, they were asked whether they were aware of activity-based cost accounting and whether they had implemented it or were planning to implement it. Only 71.8% were aware of it and only 4.7% had implemented it. In addition, only 52% of all hospitals report using any cost accounting systems. Education needs to ensure that all healthcare executives are cognizant of activity-based accounting and its importance in determining costs. Only by determining costs can hospitals strive to contain them.
5 CFR 10.2 - Accountability systems.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
5 CFR 10.2 - Accountability systems.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
5 CFR 10.2 - Accountability systems.
Code of Federal Regulations, 2011 CFR
2011-01-01
... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
Left behind by Design: Proficiency Counts and Test-Based Accountability. Working Paper
ERIC Educational Resources Information Center
Neal, Derek; Schanzenbach, Diane Whitmore
2009-01-01
Many test-based accountability systems, including the No Child Left Behind Act of 2001 (NCLB), place great weight on the numbers of students who score at or above specified proficiency levels in various subjects. Accountability systems based on these metrics often provide incentives for teachers and principals to target children near current…
Combating QR-Code-Based Compromised Accounts in Mobile Social Networks.
Guo, Dong; Cao, Jian; Wang, Xiaoqi; Fu, Qiang; Li, Qiang
2016-09-20
Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices' operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors' messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System)-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.
Combating QR-Code-Based Compromised Accounts in Mobile Social Networks
Guo, Dong; Cao, Jian; Wang, Xiaoqi; Fu, Qiang; Li, Qiang
2016-01-01
Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices’ operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors’ messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System)-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs. PMID:27657071
7 CFR 1770.11 - Accounting system requirements.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1770.11 Section 1770..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.11 Accounting system requirements. (a) Each RUS borrower subject to the...
7 CFR 1767.12 - Accounting system requirements.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.12 Accounting system requirements. (a) Each Rural Development electric borrower must...
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.
Setting of index system of environmental and economic accounting of water
NASA Astrophysics Data System (ADS)
Tan, Yarong
2017-10-01
To realize the quality advancement of integrated water management in China, a scientific and perfect index system of environmental and economic accounting should be built. At present, the water shortage in China becomes increasingly serious, which further highlights the importance of efficient water management and improving the index system of water economic accounting. Based on the internal structure of the new statistical method of environmental and economic accounting, this paper focuses on analyzing and discussing the index system which it should have.
The use of the transition cost accounting system in health services research
Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J
2007-01-01
The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment. PMID:17686148
The use of the transition cost accounting system in health services research.
Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J
2007-08-08
The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.
Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.
ERIC Educational Resources Information Center
Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick
This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…
Patient accounting systems: needs and capabilities.
Kennedy, O G; Collignon, S
1987-09-01
In the first article of this series, it was stated that most finance executives are not very satisfied with the performance of their current patient accounting systems. What steps can a patient accounting system planner take to help ensure the system selected will garner high ratings from managers and users? Two primarily steps need to be taken. First, the planner needs to perform a thorough evaluation of both near- and long-term patient accounting requirements. He should determine which features and functions are most critical and ensure they are incorporated as selection criteria. The planner should also incorporate institutional planning into that process, such as planned expansion of facilities or services, to ensure that the system selected has the growth potential, interfacing capabilities, and flexibility to respond to the changing environment. Then, once system needs are fully charted, the planner should educate himself about the range of patient accounting system solutions available. The data show that most financial managers lack knowledge about most of the major patient accounting system vendors in the marketplace. Once vendors that offer systems that seemingly could meet needs are identified, the wise system planner will also want to obtain information from users about those vendors, to determine whether the systems perform as described and whether the vendor has been responsive to the needs of its customers. This step is a particularly important part of the planning process, because the data also show that users of some systems are significantly more satisfied than users of other patient accounting systems.
Ecological accounting based on extended exergy: a sustainability perspective.
Dai, Jing; Chen, Bin; Sciubba, Enrico
2014-08-19
The excessive energy consumption, environmental pollution, and ecological destruction problems have gradually become huge obstacles for the development of societal-economic-natural complex ecosystems. Regarding the national ecological-economic system, how to make explicit the resource accounting, diagnose the resource conversion, and measure the disturbance of environmental emissions to the systems are the fundamental basis of sustainable development and coordinated management. This paper presents an extended exergy (EE) accounting including the material exergy and exergy equivalent of externalities consideration in a systematic process from production to consumption, and China in 2010 is chosen as a case study to foster an in-depth understanding of the conflict between high-speed development and the available resources. The whole society is decomposed into seven sectors (i.e., Agriculture, Extraction, Conversion, Industry, Transportation, Tertiary, and Domestic sectors) according to their distinct characteristics. An adaptive EE accounting database, which incorporates traditional energy, renewable energy, mineral element, and other natural resources as well as resource-based secondary products, is constructed on the basis of the internal flows in the system. In addition, the environmental emission accounting has been adjusted to calculate the externalities-equivalent exergy. The results show that the EE value for the year 2010 in China was 1.80 × 10(14) MJ, which is greatly increased. Furthermore, an EE-based sustainability indices system has been established to provide an epitomized exploration for evaluating the performance of flows and storages with the system from a sustainability perspective. The value of the EE-based sustainability indicator was calculated to be 0.23, much lower than the critical value of 1, implying that China is still developing in the stages of high energy consumption and a low sustainability level.
Student Engagement in High-Stakes Accountability Systems
ERIC Educational Resources Information Center
Cavendish, Wendy; Márquez, Adrián; Roberts, Mary; Suarez, Kristen; Lima, Wesley
2017-01-01
In a nationwide effort to create standardized performance criteria, there has been an emphasis on testing data as the strict measurement of teacher and student success or failure (Volante & Sonia, 2010). These testing accountability systems, developed under No Child Left Behind (2001), were based on assumptions that high-stakes assessments…
As Easy as ABC: Re-engineering the Cost Accounting System.
ERIC Educational Resources Information Center
Trussel, John M.; Bitner, Larry N.
1996-01-01
To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…
45 CFR 1301.13 - Accounting system certification.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting system certification. 1301.13 Section... START PROGRAM HEAD START GRANTS ADMINISTRATION General Requirements § 1301.13 Accounting system... shall submit an accounting system certification, prepared by an independent auditor, stating that the...
Innovations in an Accounting Information Systems Course.
ERIC Educational Resources Information Center
Shaoul, Jean
A new approach to teaching an introductory accounting information systems course is outlined and the potential of this approach for integrating computers into the accounting curriculum at Manchester University (England) is demonstrated. Specifically, the use of a small inventory recording system and database in an accounting information course is…
Integrating Systems into Accounting Instruction.
ERIC Educational Resources Information Center
Heatherington, Ralph
1980-01-01
By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)
ERIC Educational Resources Information Center
Neal, Derek; Schanzenbach, Diane Whitmore
2007-01-01
Many test-based accountability systems, including the No Child Left Behind Act of 2001 (NCLB), place great weight on the numbers of students who score at or above specified proficiency levels in various subjects. Accountability systems based on these metrics often provide incentives for teachers and principals to target children near current…
34 CFR 200.12 - Single State accountability system.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...
ERIC Educational Resources Information Center
Elstad, Eyvind; Turmo, Are
2011-01-01
As education systems around the world move towards increased accountability based on performance measures, it is important to investigate the unintended effects of accountability systems. This article seeks to explore the extent to which head teachers in a large Norwegian municipality may resort to gaming the incentive system to boost their…
Development and Appraisal of Multiple Accounting Record System (Mars).
Yu, H C; Chen, M C
2016-01-01
The aim of the system is to achieve simplification of workflow, reduction of recording time, and increase the income for the study hospital. The project team decided to develop a multiple accounting record system that generates the account records based on the nursing records automatically, reduces the time and effort for nurses to review the procedure and provide another note of material consumption. Three configuration files were identified to demonstrate the relationship of treatments and reimbursement items. The workflow was simplified. The nurses averagely reduced 10 minutes of daily recording time, and the reimbursement points have been increased by 7.49%. The project streamlined the workflow and provides the institute a better way in finical management.
ERIC Educational Resources Information Center
Mette, Ian M.; Bengtson, Ed
2015-01-01
This case was written to help prepare building-level and central office administrators who are expected to effectively lead schools and systems in an often tumultuous world of educational accountability and reform. The intent of this case study is to allow educators to examine the impact data management has on the types of thinking required when…
How Principals and Teachers Respond to States' Accountability Systems
ERIC Educational Resources Information Center
Lee, Hyemi
2013-01-01
Since the 1990s, many states have started implementing standards-based reforms and developed their own accountability systems. Each state established academic content and performance standards, implemented test for all the students in grades 3 through 8 annually, and set up annual measurable objectives in reading and mathematics for districts,…
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…
17 CFR 256.01-3 - General structure of accounting system.
Code of Federal Regulations, 2010 CFR
2010-04-01
... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and...
Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services.
Stecher, Brian M; Camm, Frank; Damberg, Cheryl L; Hamilton, Laura S; Mullen, Kathleen J; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L; Leuschner, Kristin J; Camm, Frank; Stecher, Brian M
2012-01-01
Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little is known about PBAS effectiveness at achieving performance goals or about government and agency experiences. This study examines nine PBASs that are drawn from five sectors: child care, education, health care, public health emergency preparedness, and transportation. In the right circumstances, a PBAS can be an effective strategy for improving service delivery. Optimum circumstances include having a widely shared goal, unambiguous observable measures, meaningful incentives for those with control over the relevant inputs and processes, few competing interests, and adequate resources to design, implement, and operate the PBAS. However, these conditions are rarely fully realized, so it is difficult to design and implement PBASs that are uniformly effective. PBASs represent a promising policy option for improving the quality of service-delivery activities in many contexts. The evidence supports continued experimentation with and adoption of this approach in appropriate circumstances. Even so, PBAS design and its prospects for success depend on the context in which it will operate. Also, ongoing system evaluation and monitoring are integral components of a PBAS; they inform refinements that improve system functioning over time. Empirical evidence of the effects of performance-based public management is scarce. This article also describes a framework used to evaluate a PBAS. Such a system identifies individuals or organizations that must change their behavior for the performance of an activity to improve, chooses an implicit or explicit incentive structure to motivate these organizations or individuals to change, and then
Adapting Accountability Systems to the Limitations of Educational Measurement
ERIC Educational Resources Information Center
Kane, Michael
2015-01-01
Michael Kane writes in this article that he is in more or less complete agreement with Professor Koretz's characterization of the problem outlined in the paper published in this issue of "Measurement." Kane agrees that current testing practices are not adequate for test-based accountability (TBA) systems, but he writes that he is far…
Forum: Is Test-Based Accountability Dead?
ERIC Educational Resources Information Center
Polikoff, Morgan S.; Greene, Jay P.; Huffman, Kevin
2017-01-01
Since the 2001 passage of the No Child Left Behind Act (NCLB), test-based accountability has been an organizing principle--perhaps "the" organizing principle--of efforts to improve American schools. But lately, accountability has been under fire from many critics, including Common Core opponents and those calling for more multifaceted…
Library Labor Cost Accounting System.
ERIC Educational Resources Information Center
Du Bois, Dan
The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions,…
A Job Monitoring and Accounting Tool for the LSF Batch System
NASA Astrophysics Data System (ADS)
Sarkar, Subir; Taneja, Sonia
2011-12-01
This paper presents a web based job monitoring and group-and-user accounting tool for the LSF Batch System. The user oriented job monitoring displays a simple and compact quasi real-time overview of the batch farm for both local and Grid jobs. For Grid jobs the Distinguished Name (DN) of the Grid users is shown. The overview monitor provides the most up-to-date status of a batch farm at any time. The accounting tool works with the LSF accounting log files. The accounting information is shown for a few pre-defined time periods by default. However, one can also compute the same information for any arbitrary time window. The tool already proved to be an extremely useful means to validate more extensive accounting tools available in the Grid world. Several sites have already been using the present tool and more sites running the LSF batch system have shown interest. We shall discuss the various aspects that make the tool essential for site administrators and end-users alike and outline the current status of development as well as future plans.
Code of Federal Regulations, 2010 CFR
2010-01-01
... based on their liquidation sub-accounts? 563b.465 Section 563b.465 Banks and Banking OFFICE OF THRIFT... Account § 563b.465 Do account holders retain any voting rights based on their liquidation sub-accounts... their liquidation sub-accounts. ...
ERIC Educational Resources Information Center
Henstock, Thomas F.
1999-01-01
Based on a survey of Association of School Business Officials members, this article focuses on 10 accounting system modules and how respondents felt about their system's operation and integration. Results showed solid continuity among general ledger, accounts payable, and payroll modules and discontinuities among fixed-asset and student accounting…
Self-Monitoring Assessments for Educational Accountability Systems
ERIC Educational Resources Information Center
Koretz, Daniel; Beguin, Anton
2010-01-01
Test-based accountability is now the cornerstone of U.S. education policy, and it is becoming more important in many other nations as well. Educators sometimes respond to test-based accountability in ways that produce score inflation. In the past, score inflation has usually been evaluated by comparing trends in scores on a high-stakes test to…
Principles and methods of managerial cost-accounting systems.
Suver, J D; Cooper, J C
1988-01-01
An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.
Defining Responsibility in Maintaining Financial Accounting Systems.
1995-01-01
acquisition and issuance of materials, original cost , location, etc., KAR 2 (Property and Inventory Accounting )." (3:10) The final methodology used in...PROFESSIONAL MILITARY COMPTROLLER SCHOOL IDEA PAPER TITLE DEFINING RESPONSIBILITY IN MAINTAINING FINANCIAL ACCOUNTING SYSTEMS AUTHOR . :.a EFANIE B...or the Department of the Air Force. DIC tiJ.[ In.,,- B . . . .. . PMCS IDEA PAPER TITLE: Defining Responsibility in Maintaining Financial Accounting
ERIC Educational Resources Information Center
Ehren, M. C. M.; Hatch, T.
2013-01-01
Many studies point to potential unintended consequences of accountability systems such as when schools narrow their teaching to fixate on tested subjects. As a result, some states and districts in the USA have complemented the federal test-based accountability system with additional measures of educational practices to hold schools accountable on…
Leister, Jan Eric; Stausberg, Jürgen
2005-09-28
Diagnosis related groups (DRGs) are a well-established provider payment system. Because of their imminent potential of cost reduction, they have been widely introduced. In addition to cost cutting, several social objectives - e.g., improving overall health care quality - feed into the DRG system. The WHO compared different provider payment systems with regard to the following objectives: prevention of further health problems, providing services and solving health problems, and responsiveness to people's legitimate expectations. However, no study has been published which takes the impact of different cost accounting systems across the DRG systems into account. We compared the impact of different cost accounting methods within DRG-like systems by developing six criteria: integration of patients' health risk into pricing practice, incentives for quality improvement and innovation, availability of high class evidence based therapy, prohibition of economically founded exclusions, reduction of fragmentation incentives, and improvement of patient oriented treatment. We set up a first overview of potential and actual impacts of the pricing practices within Yale-DRGs, AR-DRGs, G-DRGs, Swiss AP-DRGs adoption and Swiss MIPP. It could be demonstrated that DRGs are not only a 'homogenous' group of similar provider payment systems but quite different by fulfilling major health care objectives connected with the used cost accounting methods. If not only the possible cost reduction is used to put in a good word for DRG-based provider payment systems, maximum accurateness concerning the method of cost accounting should prevail when implementing a new DRG-based provider payment system.
Wisconsin Elementary and Secondary School Accounting System Handbook.
ERIC Educational Resources Information Center
Nelson, C. Richard
This handbook is the basic accounting document for Wisconsin's public school systems; it presents the means to achieve uniformity in reporting on the efficacy of the Wisconsin Elementary and Secondary School Accounting System (WESSAS). Its purpose is to provide financial information that will promote reporting, auditing, interdistrict comparison,…
Accountability in the UK Healthcare System: An Overview
Peckham, Stephen
2014-01-01
Recent changes in the English National Health Service (NHS) have introduced new complexities into the accountability arrangements for healthcare services. This commentary describes how the new organizational structures have challenged the traditional centralized accountability structures by creating a more dispersed system of governance for local health-care commissioners. It sets the context of discussions about accountability in the UK NHS and then describes the key changes in England following the implementation of the NHS reforms in April 2013. The commentary concludes that while there is increased complexity of accountability within a more decentralized and fragmented healthcare system, the government's goal of achieving increased local autonomy and greater control by general practitioners (GPs) will probably not be realized. In particular, the system will continue to have strongly centralized aspects, with increased regulation and central political responsibility. PMID:25305399
DOE Office of Scientific and Technical Information (OSTI.GOV)
Fitzgerald, Peter; Laughter, Mark D; Martyn, Rose
The Cylinder Accountability and Tracking System (CATS) is a tool designed for use by the International Atomic Energy Agency (IAEA) to improve overall inspector efficiency through real-time unattended monitoring of cylinder movements, site specific rules-based event detection, and the capability to integrate many types of monitoring technologies. The system is based on the tracking of cylinder movements using (radio frequency) RF tags, and the collection of data, such as accountability weights, that can be associated with the cylinders. This presentation will cover the installation and evaluation of the CATS at the Global Nuclear Fuels (GNF) fuel fabrication facility in Wilmington,more » NC. This system was installed to evaluate its safeguards applicability, operational durability under operating conditions, and overall performance. An overview of the system design and elements specific to the GNF deployment will be presented along with lessons learned from the installation process and results from the field trial.« less
NASA Astrophysics Data System (ADS)
Ariana, I. M.; Bagiada, I. M.
2018-01-01
Development of spreadsheet-based integrated transaction processing systems and financial reporting systems is intended to optimize the capabilities of spreadsheet in accounting data processing. The purpose of this study are: 1) to describe the spreadsheet-based integrated transaction processing systems and financial reporting systems; 2) to test its technical and operational feasibility. This study type is research and development. The main steps of study are: 1) needs analysis (need assessment); 2) developing spreadsheet-based integrated transaction processing systems and financial reporting systems; and 3) testing the feasibility of spreadsheet-based integrated transaction processing systems and financial reporting systems. The technical feasibility include the ability of hardware and operating systems to respond the application of accounting, simplicity and ease of use. Operational feasibility include the ability of users using accounting applications, the ability of accounting applications to produce information, and control applications of the accounting applications. The instrument used to assess the technical and operational feasibility of the systems is the expert perception questionnaire. The instrument uses 4 Likert scale, from 1 (strongly disagree) to 4 (strongly agree). Data were analyzed using percentage analysis by comparing the number of answers within one (1) item by the number of ideal answer within one (1) item. Spreadsheet-based integrated transaction processing systems and financial reporting systems integrate sales, purchases, and cash transaction processing systems to produce financial reports (statement of profit or loss and other comprehensive income, statement of changes in equity, statement of financial position, and statement of cash flows) and other reports. Spreadsheet-based integrated transaction processing systems and financial reporting systems is feasible from the technical aspects (87.50%) and operational aspects (84.17%).
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…
Financial Accounting for Local and State School Systems.
ERIC Educational Resources Information Center
Barr, Richard H.
The primary purpose of this handbook is to reflect changes that have occurred in governmental accounting and educational finance since 1973. Major emphasis is placed on defining account classifications that provide meaningful financial management information. After describing the need for and advantages of a proposed account classification system,…
MATS--Management Accounting Tutorial System. Version 1.0. User Guide.
ERIC Educational Resources Information Center
Wardle, Andrew; O'Connor, Rodric
The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…
MATS--Management Accounting Tutorial System. Version 1.0. Project Documentation.
ERIC Educational Resources Information Center
Wardle, Andrew; O'Connor, Rodric
The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…
Federal Register 2010, 2011, 2012, 2013, 2014
2010-11-23
...-02] RIN 0694-AE98 Simplified Network Application Processing System, On-Line Registration and Account...'') electronically via BIS's Simplified Network Application Processing (SNAP-R) system. Currently, parties must... Network Applications Processing System (SNAP-R) in October 2006. The SNAP-R system provides a Web based...
7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.
Code of Federal Regulations, 2010 CFR
2010-01-01
... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a... the accounting system reflects the amount escrowed. (5) Regardless of the number or types of accounts... two or more housing projects as long as the borrower's accounting system segregates and tracks funds...
40 CFR 96.50 - NOX Allowance Tracking System accounts.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System accounts. 96.50 Section 96.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature and...
40 CFR 96.50 - NOX Allowance Tracking System accounts.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System accounts. 96.50 Section 96.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature and...
40 CFR 97.50 - NOX Allowance Tracking System accounts.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System accounts. 97.50 Section 97.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of compliance...
40 CFR 97.50 - NOX Allowance Tracking System accounts.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System accounts. 97.50 Section 97.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of compliance...
Trade-based carbon sequestration accounting.
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.
Student Accountability in Team-Based Learning Classes
ERIC Educational Resources Information Center
Stein, Rachel E.; Colyer, Corey J.; Manning, Jason
2016-01-01
Team-based learning (TBL) is a form of small-group learning that assumes stable teams promote accountability. Teamwork promotes communication among members; application exercises promote active learning. Students must prepare for each class; failure to do so harms their team's performance. Therefore, TBL promotes accountability. As part of the…
Restorative Justice as Strength-Based Accountability
ERIC Educational Resources Information Center
Ball, Robert
2003-01-01
This article compares strength-based and restorative justice philosophies for young people and their families. Restorative justice provides ways to respond to crime and harm that establish accountability while seeking to reconcile members of a community. Restorative approaches are an important subset of strength-based interventions.
Patient Accounting Systems: Are They Fit with the Users' Requirements?
Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid
2016-01-01
A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information.
Patient Accounting Systems: Are They Fit with the Users' Requirements?
Ayatollahi, Haleh; Nazemi, Zahra
2016-01-01
Objectives A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. Methods This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Results Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. Conclusions The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information. PMID:26893945
Identifying Employer Needs from Accounting Information Systems Programs
ERIC Educational Resources Information Center
Dillon, Thomas W.; Kruck, S. E.
2008-01-01
As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…
Problem-Based Learning in Accounting
ERIC Educational Resources Information Center
Dockter, DuWayne L.
2012-01-01
Seasoned educators use an assortment of student-centered methods and tools to enhance their student's learning environment. In respects to methodologies used in accounting, educators have utilized and created new forms of problem-based learning exercises, including case studies, simulations, and other projects, to help students become more active…
A Review of Financial Accounting Fraud Detection based on Data Mining Techniques
NASA Astrophysics Data System (ADS)
Sharma, Anuj; Kumar Panigrahi, Prabin
2012-02-01
With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.
1987-09-01
AN A NALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT 1/1 MRINTENANCE SERVI..(U) MIR FORCE INST OF TECH IIGHT-PTTERSON RFB OH SCHOOL OF SYST.. 0 L...I "VV h S~ ~~i FiLE COV, THSI CIO ~OF AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR FORCE INDUSTRIAL FUND...Patterson Air Force Base, Ohio ~ p~UOW~~ ’ I ~ 1 12 02 0 AFIT/GLM/LSY/87S-83 AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR
DOT National Transportation Integrated Search
1977-01-10
The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. Volume 2 contains the defin...
14 CFR Sec. 1-4 - System of accounts coding.
Code of Federal Regulations, 2010 CFR
2010-01-01
... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered sequentially, within blocks, designating basic balance sheet classifications. The first two digits of the four...
Overview of DYMCAS, the Y-12 Material Control And Accountability System
DOE Office of Scientific and Technical Information (OSTI.GOV)
Alspaugh, D. H.
2001-07-01
This paper gives an overview of DYMCAS, the material control and accountability information system for the Y-12 National Security Complex. A common misconception, even within the DOE community, understates the nature and complexity of material control and accountability (MC and A) systems, likening them to parcel delivery systems tracking packages at various locations or banking systems that account for money, down to the penny. A major point set forth in this paper is that MC and A systems such as DYMCAS can be and often are very complex. Given accountability reporting requirements and the critical and sensitive nature of themore » task, no MC and A system can be simple. The complexity of site-level accountability systems, however, varies dramatically depending on the amounts, kinds, and forms of nuclear materials and the kinds of processing performed at the site. Some accountability systems are tailored to unique and highly complex site-level materials and material processing and, consequently, are highly complex systems. Sites with less complexity require less complex accountability systems, and where processes and practices are the same or similar, sites on the mid-to-low end of the complexity scale can effectively utilize a standard accountability system. In addition to being complex, a unique feature of DYMCAS is its integration with the site production control and manufacturing system. This paper will review the advantages of such integration, as well as related challenges, and make the point that the effectiveness of complex MC and A systems can be significantly enhanced through appropriate systems integration.« less
The Accounting System and Resource Allocation Reform in a Public University
ERIC Educational Resources Information Center
Spathis, Charalambos; Ananiadis, John
2004-01-01
This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and…
DOE Office of Scientific and Technical Information (OSTI.GOV)
Martyn, Rose; Fitzgerald, Peter; Stehle, Nicholas D
An operational field test of a Radio-Frequency Identification (RFID) system for tracking and accounting UF6 cylinders was conducted at the Global Nuclear Fuel Americas (GNF) fuel fabrication plant in 2009. The Cylinder Accountability and Tracking System (CATS) was designed and deployed by Oak Ridge National Laboratory (ORNL) and evaluated in cooperation with GNF. The system required that passive RFID be attached to several UF6 30B cylinders as they were received at the site; then the cylinders were tracked as they proceeded to interim storage, to processing in an autoclave, and eventually to disposition from the site. This CATS deployment alsomore » provided a direct integration of scale data from the site accountability scales. The integration of this information into the tracking data provided an attribute for additional safeguards for evaluation. The field test provided insight into the advantages and challenges of using RFID at an operating nuclear facility. The RFID system allowed operators to interact with the technology and demonstrated the survivability of the tags and reader equipment in the process environment. This paper will provide the operator perspective on utilizing RFID technology for locating cylinders within the facility, thereby tracking the cylinders for process and for Material Control & Accounting functions. The paper also will present the operator viewpoint on RFID implemented as an independent safeguards system.« less
Web-Based Honorarium Confirmation System Prototype
NASA Astrophysics Data System (ADS)
Wisswani, N. W.; Catur Bawa, I. G. N. B.
2018-01-01
Improving services in academic environment can be applied by regulating salary payment process for all employees. As a form of control to maintain financial transparency, employees should have information concerning salary payment process. Currently, notification process of committee honorarium will be accepted by the employees in a manual manner. The salary will be received by the employee bank account and to know its details, they should go to the accounting unit to find out further information. Though there are some employees entering the accounting unit, they still find difficulty to obtain information about detailed honor information that they received in their accounts. This can be caused by many data collected and to be managed. Based on this issue, this research will design a prototype of web-based system for accounting unit system in order to provide detailed financial transaction confirmation to employee bank accounts that have been informed through mobile banking system. This prototype will be developed with Waterfall method through testing on final users after it is developed through PHP program with MySQL as DBMS
Özyapıcı, Hasan; Tanış, Veyis Naci
2017-05-01
Objective The aim of the present study was to explore the differences between resource consumption accounting (RCA) and time-driven activity-based costing (TDABC) systems in determining the costs of services of a healthcare setting. Methods A case study was conducted to calculate the unit costs of open and laparoscopic gall bladder surgeries using TDABC and RCA. Results The RCA system assigns a higher cost both to open and laparoscopic gall bladder surgeries than TDABC. The total cost of unused capacity under the TDABC system is also double that in RCA. Conclusion Unlike TDABC, RCA calculates lower costs for unused capacities but higher costs for products or services in a healthcare setting in which fixed costs make up a high proportion of total costs. What is known about the topic? TDABC is a revision of the activity-based costing (ABC) system. RCA is also a new costing system that includes both the theoretical advantages of ABC and the practical advantages of German costing. However, little is known about the differences arising from application of TDABC and RCA. What does this paper add? There is no study comparing both TDABC and RCA in a single case study based on a real-world healthcare setting. Thus, the present study fills this gap in the literature and it is unique in the sense that it is the first case study comparing TDABC and RCA for open and laparoscopic gall bladder surgeries in a healthcare setting. What are the implications for practitioners? This study provides several interesting results for managers and cost accounting researchers. Thus, it will contribute to the spread of RCA studies in healthcare settings. It will also help the implementers of TDABC to revise data concerning the cost of unused capacity. In addition, by separating costs into fixed and variable, the paper will help managers to create a blended (combined) system that can improve both short- and long-term decisions.
49 CFR 1242.18 - Communication systems (account XX-19-20).
Code of Federal Regulations, 2010 CFR
2010-10-01
... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems (account XX-19-20). 1242.18... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of the... (accounts XX-19-02 to XX-19-04, inclusive) Equipment—Administration—Locomotives and Other Equipment...
ERIC Educational Resources Information Center
Siagian, Ferdinand T.; Khan, Mohammad
2016-01-01
The authors investigated whether students in an Intermediate Financial Accounting I course who took a 1-credit, participant-based accounting cycle course performed better than students who did not take the accounting cycle course. Results indicate a higher likelihood of earning a better grade for students who took the accounting cycle course even…
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...
Automated attendance accounting system
NASA Technical Reports Server (NTRS)
Chapman, C. P. (Inventor)
1973-01-01
An automated accounting system useful for applying data to a computer from any or all of a multiplicity of data terminals is disclosed. The system essentially includes a preselected number of data terminals which are each adapted to convert data words of decimal form to another form, i.e., binary, usable with the computer. Each data terminal may take the form of a keyboard unit having a number of depressable buttons or switches corresponding to selected data digits and/or function digits. A bank of data buffers, one of which is associated with each data terminal, is provided as a temporary storage. Data from the terminals is applied to the data buffers on a digit by digit basis for transfer via a multiplexer to the computer.
Implementation status of accrual accounting system in health sector.
Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan
2014-07-29
Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach's alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component "management & leadership (3.46±2.25)" (undesirable from external evaluators' viewpoint) and "technology (6.61±1.92) and work processes (6.35±2.19)" (middle to high from internal evaluators' viewpoint). Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.
Hospital accounting and information systems: a critical assessment.
Macintosh, N B
1991-01-01
Public sector organisations seem to be caught up in the global wave of 'neo-Thatcherism'. As such, they are being held 'accountable' today by their respective government finance departments for the costs and benefits of the services they provide to the general public. As the public purse tightens, hospitals (and related health service units) more and more compete with other public sector organisations (old-age pensions and services, post-secondary education, day-care centres, port authorities, unemployment insurance, parks and recreation, elite sport programs, aboriginal peoples aid and development, and so on) for a diminishing piece of what seems a smaller and smaller pie. In this 'fight-for-funding', hospitals seem particularly vulnerable. Sky-rocketing costs, public resentment of doctors' high income and a deliberate restriction and limiting of medical school places, among other things, contribute to general public antagonism. The message for hospitals is that cost-effective accountability will loom large when hospitals come begging at the public trough. Even left-wing politicians today seem to be heeding the words of free-market economists like Freedman of Chicago. 'Privatisation' is the constant threat for those deemed inefficient. As a consequence, hospital administrators around the world, caught up in this trend, seem to be stampeding to 'boot-up' some kind of new accounting information system. For example, at my own university hospital (Queen's University, Kingston, Canada), the hospital administrators are in the process of introducing a version of the Johns Hopkins Hospital (Baltimore, Maryland) case-mix-loading cost-accumulation system. In other parts of the world they are known by other fancy names such as 'patient-costing', 'diagnosis-related-groups' (or DRGs). Trendy accounting systems seem to be the order of the day, a sort of panacea for the current plague of problems hospitals face. As the new systems become operational, however, traditional
Reynvoet, Bert; Sasanguie, Delphine
2016-01-01
Recently, a lot of studies in the domain of numerical cognition have been published demonstrating a robust association between numerical symbol processing and individual differences in mathematics achievement. Because numerical symbols are so important for mathematics achievement, many researchers want to provide an answer on the ‘symbol grounding problem,’ i.e., how does a symbol acquires its numerical meaning? The most popular account, the approximate number system (ANS) mapping account, assumes that a symbol acquires its numerical meaning by being mapped on a non-verbal and ANS. Here, we critically evaluate four arguments that are supposed to support this account, i.e., (1) there is an evolutionary system for approximate number processing, (2) non-symbolic and symbolic number processing show the same behavioral effects, (3) non-symbolic and symbolic numbers activate the same brain regions which are also involved in more advanced calculation and (4) non-symbolic comparison is related to the performance on symbolic mathematics achievement tasks. Based on this evaluation, we conclude that all of these arguments and consequently also the mapping account are questionable. Next we explored less popular alternative, where small numerical symbols are initially mapped on a precise representation and then, in combination with increasing knowledge of the counting list result in an independent and exact symbolic system based on order relations between symbols. We evaluate this account by reviewing evidence on order judgment tasks following the same four arguments. Although further research is necessary, the available evidence so far suggests that this symbol–symbol association account should be considered as a worthy alternative of how symbols acquire their meaning. PMID:27790179
Accounting Information Systems in Healthcare: A Review of the Literature.
Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul
2017-01-01
As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.
48 CFR 252.242-7004 - Material Management and Accounting System.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Material Management and... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a...
48 CFR 252.242-7004 - Material Management and Accounting System.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Material Management and... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a...
48 CFR 252.242-7004 - Material Management and Accounting System.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Material Management and... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a...
Bytautas, Jessica; Dobrow, Mark; Sullivan, Terrence; Brown, Adalsteinn
2014-09-01
Cancer Care Ontario (CCO), the provincial cancer agency, operates under a model of accountable governance that has been hailed as exemplary. We explored cancer system leaders' views on the balance and perceived efficacy of approaches to accountability in this context. Semi-structured interviews were conducted with 19 participants (MOHLTC=5, CCO=14). Adopting a qualitative descriptive approach, we coded data for four policy instruments used in approaches to accountability. Financial incentives are a key lever used by both parties to effect change. Cancer-specific regulations were somewhat weak, but agency-wide directives were a necessary nuisance that had great force. The effect of public reporting on mobilizing consumer sovereignty was questioned; however, transparency for its own sake was highly valued. Professionalism and stewardship, with an emphasis on trust-based partnerships and clinical engagement, were critical to CCO's success. These approaches were seen to work together, but what made each have force was reliance on professionalism and stewardship. Copyright © 2014 Longwoods Publishing.
ERIC Educational Resources Information Center
Lyons, Robert
2004-01-01
Under the Commonwealth Accountability Testing System (CATS), Kentucky's public schools have been assigned individualized "baseline" and "improvement goal" indices based upon past school performance in relation to the 2014 statewide index goal of 100. Each school's CATS Accountability Index, a measure of school performance based…
Implementation Status of Accrual Accounting System in Health Sector
Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan
2015-01-01
Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337
Multiple Measures Accountability Systems: A Perspective from Vermont
ERIC Educational Resources Information Center
Fowler, Amy
2018-01-01
In response to Bae's (2018) "Redesigning systems of school accountability: A multiple measures approach to accountability and support," this commentary expands on some key considerations for states and school districts as they seek different ways to support school improvement while also addressing the competing demands of educators,…
2014-15 System Accountability Report. Appendix: Data Tables
ERIC Educational Resources Information Center
Board of Governors, State University System of Florida, 2016
2016-01-01
This system accountability report provides the Data Tables that are appended to the 2014-2015 accountability report. The data tables include detailed statistical information presented in a tabular format on the following subject matter: (1) Financial Resources; (2) Personnel; (3) Enrollment; (4) Undergraduate Education; (5) Graduate Education; and…
40 CFR 73.30 - Allowance tracking system accounts.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 40 Protection of Environment 16 2011-07-01 2011-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking system...
40 CFR 73.30 - Allowance tracking system accounts.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking system...
Opportunities and challenges for implementing cost accounting systems in the Kenyan health system
Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.
2016-01-01
Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072
Opportunities and challenges for implementing cost accounting systems in the Kenyan health system.
Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K
2016-01-01
Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.
Development of Account Receivable and Payable System for Travel Bureau Company
NASA Astrophysics Data System (ADS)
Karma, I. G. M.; Susanti, J.
2018-01-01
Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit. The methodology is object-oriented approach, by using MS. Visual Basic. Net as a programming language and MySQL as its database package. As the results are the Account Receivable information system that is used to handle accounts receivable on agents who have purchased a tour package on credit for the guests it sends, and the Account Payable information system that is used to handle company’s account payable to suppliers who provided products or services to guests who purchase tour packages. Both of these systems handle the interrelated matter of a particular guest. Therefore, if both systems are integrated with the reservation system will be able to provide income statement on the reservation of certain guests.
Andersson, Johanna; Wikström, Ewa
2014-01-01
The purpose of this paper is to analyse how accounts of collaboration practice were made and used to construct accountability in the empirical context of coordination associations, a Swedish form of collaboration between four authorities in health and social care. They feature pooled budgets, joint leadership and joint reporting systems, intended to facilitate both collaboration and (shared) accountability. Empirical data were collected in field observations in local, regional and national settings. In addition, the study is based on analysis of local association documents such as evaluations and annual reports, and analysis of national agency reports. Accountability is constructed hierarchically with a narrow focus on performance, and horizontal (shared) accountability as well as outcomes are de-emphasised. Through this narrow construction of accountability the coordination associations are re-created as hierarchical and accountability is delegated rather than shared. Features such as pooled budgets, joint leadership and joint reporting systems can support collaboration but do not necessarily translate into shared accountability if accountability is interpreted and constructed hierarchically. When practice conforms to what is counted and accounted for, using the hierarchical and narrow construction of accountability, the result may be that the associations become an additional authority. That would increase rather than decrease fragmentation in the field. This research derives from first-hand observations of actor-to-actor episodes complemented with the analysis of documents and reports. It provides critical analysis of the construction and evaluation of accounts and accountability related to practice and performance in collaboration. The main contribution is the finding that despite the conditions intended to facilitate inter-organisational collaboration and horizontal accountability, the hierarchical accountability persisted.
Swinburn, Boyd; Kraak, Vivica; Rutter, Harry; Vandevijvere, Stefanie; Lobstein, Tim; Sacks, Gary; Gomes, Fabio; Marsh, Tim; Magnusson, Roger
2015-06-20
To achieve WHO's target to halt the rise in obesity and diabetes, dramatic actions are needed to improve the healthiness of food environments. Substantial debate surrounds who is responsible for delivering effective actions and what, specifically, these actions should entail. Arguments are often reduced to a debate between individual and collective responsibilities, and between hard regulatory or fiscal interventions and soft voluntary, education-based approaches. Genuine progress lies beyond the impasse of these entrenched dichotomies. We argue for a strengthening of accountability systems across all actors to substantially improve performance on obesity reduction. In view of the industry opposition and government reluctance to regulate for healthier food environments, quasiregulatory approaches might achieve progress. A four step accountability framework (take the account, share the account, hold to account, and respond to the account) is proposed. The framework identifies multiple levers for change, including quasiregulatory and other approaches that involve government-specified and government-monitored progress of private sector performance, government procurement mechanisms, improved transparency, monitoring of actions, and management of conflicts of interest. Strengthened accountability systems would support government leadership and stewardship, constrain the influence of private sector actors with major conflicts of interest on public policy development, and reinforce the engagement of civil society in creating demand for healthy food environments and in monitoring progress towards obesity action objectives. Copyright © 2015 Elsevier Ltd. All rights reserved.
Dynamic model of production enterprises based on accounting registers and its identification
NASA Astrophysics Data System (ADS)
Sirazetdinov, R. T.; Samodurov, A. V.; Yenikeev, I. A.; Markov, D. S.
2016-06-01
The report focuses on the mathematical modeling of economic entities based on accounting registers. Developed the dynamic model of financial and economic activity of the enterprise as a system of differential equations. Created algorithms for identification of parameters of the dynamic model. Constructed and identified the model of Russian machine-building enterprises.
Accounting Systems and the Electronic Office.
ERIC Educational Resources Information Center
Gafney, Leo
1986-01-01
Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…
14 CFR Section 1 - Introduction to System of Accounts and Reports
Code of Federal Regulations, 2010 CFR
2010-01-01
... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Introduction to System of Accounts and Reports Section 1 Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION...
Yamamoto, Hideo; Yoneda, Tarou; Satou, Shuji; Ishikawa, Toru; Hara, Misako
2009-12-20
By input of the actual dose of a drug given into a radiology information system, the system converting with an accounting system into a cost of the drug from the actual dose in the electronic medical record was built. In the drug master, the first unit was set as the cost of the drug, and we set the second unit as the actual dose. The second unit in the radiology information system was received by the accounting system through electronic medical record. In the accounting system, the actual dose was changed into the cost of the drug using the dose of conversion to the first unit. The actual dose was recorded on a radiology information system and electronic medical record. The actual dose was indicated on the accounting system, and the cost for the drug was calculated. About the actual dose of drug, cooperation of the information in a radiology information system and electronic medical record were completed. It was possible to decide the volume of drug from the correct dose of drug at the previous inspection. If it is necessary for the patient to have another treatment of medicine, it is important to know the actual dose of drug given. Moreover, authenticity of electronic medical record based on a statute has also improved.
An Accounting Program Merit Pay Survey
ERIC Educational Resources Information Center
Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.; Wagner, Andrew
2010-01-01
Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. Before the effectiveness of merit-based salary plans can be examined empirically, it must be determined which accounting programs use such a system. In this study, the 852 accounting programs in the United…
A proposed ecosystem services classification system to support green accounting
There are a multitude of actual or envisioned, complete or incomplete, ecosystem service classification systems being proposed to support Green Accounting. Green Accounting is generally thought to be the formal accounting attempt to factor environmental production into National ...
14 CFR 1-1 - Applicability of system of accounts and reports.
Code of Federal Regulations, 2012 CFR
2012-01-01
... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section Sec. 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and...
SCATS: SRB Cost Accounting and Tracking System handbook
NASA Technical Reports Server (NTRS)
Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.
1978-01-01
The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.
Computer program for the automated attendance accounting system
NASA Technical Reports Server (NTRS)
Poulson, P.; Rasmusson, C.
1971-01-01
The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.
Selecting patient accounting systems that stand out from the rest.
Kennedy, O G; Collignon, S
1987-06-01
How satisfied is the average finance executive with the performance of his institution's patient accounting system? Not very. What causes this dissatisfaction? A variety of factors: Not enough flexibility, the inability to modify or expand the system, the lack of system interfaces, and inadequate support. These are all leading contributors to the finance executive's dissatisfaction. How much information does he have about the alternative patient accounting system vendors in the marketplace? On average, limited information. Many vendors who offer patient accounting systems have not done enough to disseminate information about their products to hospital decision makers. If the finance executive were more knowledgeable about the alternatives available, would he then be able to select a patient accounting system that fully meets the institution's needs? It would improve the odds. However, merely knowing about the alternatives is only the first step. He must be able to fully evaluate the institution's near and long-term needs to create the best match possible. The finance executive must also accept the possibility that there may not be a single system in the marketplace that can accommodate every perceived need. Only by knowledge of the marketplace will he be in a position to fully evaluate the potential benefits of the available systems.
ERIC Educational Resources Information Center
Moll, Emmett J.
The Milwaukee (Wisconsin) Public Schools (MPS) recently implemented a new, state-designed accounting system, called the Wisconsin Elementary and Secondary School Accounting System (WESSAS), based on guidelines proposed in the U.S. Office of Education's Handbook II. This report describes and discusses that implementation and provides numerous…
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…
Green-Thompson, Lionel P; McInerney, Patricia; Woollard, Bob
2017-04-12
Social accountability is defined as the responsibility of institutions to respond to the health priorities of a community. There is an international movement towards the education of health professionals who are accountable to communities. There is little evidence of how communities experience or articulate this accountability. In this grounded theory study eight community based focus group discussions were conducted in rural and urban South Africa to explore community members' perceptions of the social accountability of doctors. The discussions were conducted across one urban and two rural provinces. Group discussions were recorded and transcribed verbatim. Initial coding was done and three main themes emerged following data analysis: the consultation as a place of love and respect (participants have an expectation of care yet are often engaged with disregard); relationships of people and systems (participants reflect on their health priorities and the links with the social determinants of health) and Ubuntu as engagement of the community (reflected in their expectation of Ubuntu based relationships as well as part of the education system). These themes were related through a framework which integrates three levels of relationship: a central community of reciprocal relationships with the doctor-patient relationship as core; a level in which the systems of health and education interact and together with social determinants of health mediate the insertion of communities into a broader discourse. An ubuntu framing in which the tensions between vulnerability and power interact and reflect rights and responsibility. The space between these concepts is important for social accountability. Social accountability has been a concept better articulated by academics and centralized agencies. Communities bring a richer dimension to social accountability through their understanding of being human and caring. This study also creates the connection between ubuntu and social
Materials accounting system for an IBM PC
DOE Office of Scientific and Technical Information (OSTI.GOV)
Bearse, R.C.; Thomas, R.J.; Henslee, S.P.
1986-01-01
We have adapted the Los Alamos MASS accounting system for use on an IBM PC/AT at the Fuels Manufacturing Facility (FMF) at Argonne National Laboratory-West (ANL-WEST) in Idaho Falls, Idaho. Cost of hardware and proprietary software was less than $10,000 per station. The system consists of three stations between which accounting information is transferred using floppy disks accompanying special nuclear material shipments. The programs were implemented in dBASEIII and were compiled using the proprietary software CLIPPER. Modifications to the inventory can be posted in just a few minutes, and operator/computer interaction is nearly instantaneous. After the records are built bymore » the user, it takes 4 to 5 seconds to post the results to the database files. A version of this system was specially adapted and is currently in use at the FMF facility at Argonne National Laboratory in Idaho Falls. Initial satisfaction is adequate and software and hardware problems are minimal.« less
Gordon, P; Chafetz, J
1990-09-01
Several studies have shown that children perform worse on tests of passive comprehension when the verb is non-actional than when it is actional. Most existing accounts focus on the semantic characteristics of the class of non-action verbs in explaining this difference. An alternative is a "verb-based" account in which passives are initially learned verb by verb, and children hear fewer non-actional passives in their language input. An analysis of the passives heard by Adam, Eve and Sarah (Brown, 1973) found more actional than non-actional passives, consistent with the verb-based account. In a second study, children tested for passive comprehension were re-tested a week later. The verb-based account predicts that children should show a consistent pattern of responses for individual verbs on test and re-test. Such consistency was found, with some inconsistency due to improvement over the re-test. Further analyses showed no effects of affectedness in explaining children's problems with passives. Finally, we discuss whether a mixed model containing both verb-based and class-based mechanisms is required to explain the actionality effects.
Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)
2016-03-01
information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting
ERIC Educational Resources Information Center
Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine
2000-01-01
Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…
Using Problem-Based Learning in Accounting
ERIC Educational Resources Information Center
Hansen, James D.
2006-01-01
In this article, the author describes the process of writing a problem-based learning (PBL) problem and shows how a typical end-of-chapter accounting problem can be converted to a PBL problem. PBL uses complex, real-world problems to motivate students to identify and research the concepts and principles they need to know to solve these problems.…
ERIC Educational Resources Information Center
Thissen, David
2015-01-01
In "Adapting Educational Measurement to the Demands of Test-Based Accountability" Koretz takes the time-honored engineering approach to educational measurement, identifying specific problems with current practice and proposing minimal modifications of the system to alleviate those problems. In response to that article, David Thissen…
Annual Forest Monitoring as part of Indonesia's National Carbon Accounting System
NASA Astrophysics Data System (ADS)
Kustiyo, K.; Roswintiarti, O.; Tjahjaningsih, A.; Dewanti, R.; Furby, S.; Wallace, J.
2015-04-01
Land use and forest change, in particular deforestation, have contributed the largest proportion of Indonesia's estimated greenhouse gas emissions. Indonesia's remaining forests store globally significant carbon stocks, as well as biodiversity values. In 2010, the Government of Indonesia entered into a REDD+ partnership. A spatially detailed monitoring and reporting system for forest change which is national and operating in Indonesia is required for participation in such programs, as well as for national policy reasons including Monitoring, Reporting, and Verification (MRV), carbon accounting, and land-use and policy information. Indonesia's National Carbon Accounting System (INCAS) has been designed to meet national and international policy requirements. The INCAS remote sensing program is producing spatially-detailed annual wall-to-wall monitoring of forest cover changes from time-series Landsat imagery for the whole of Indonesia from 2000 to the present day. Work on the program commenced in 2009, under the Indonesia-Australia Forest Carbon Partnership. A principal objective was to build an operational system in Indonesia through transfer of knowledge and experience, from Australia's National Carbon Accounting System, and adaptation of this experience to Indonesia's requirements and conditions. A semi-automated system of image pre-processing (ortho-rectification, calibration, cloud masking and mosaicing) and forest extent and change mapping (supervised classification of a 'base' year, semi-automated single-year classifications and classification within a multi-temporal probabilistic framework) was developed for Landsat 5 TM and Landsat 7 ETM+. Particular attention is paid to the accuracy of each step in the processing. With the advent of Landsat 8 data and parallel development of processing capability, capacity and international collaborations within the LAPAN Data Centre this processing is being increasingly automated. Research is continuing into improved
14 CFR Sec. 1-1 - Applicability of system of accounts and reports.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and reports...
14 CFR Sec. 1-1 - Applicability of system of accounts and reports.
Code of Federal Regulations, 2011 CFR
2011-01-01
... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and reports...
14 CFR Sec. 1-1 - Applicability of system of accounts and reports.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and reports...
14 CFR Sec. 1-1 - Applicability of system of accounts and reports.
Code of Federal Regulations, 2013 CFR
2013-01-01
... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and reports...
48 CFR 252.242-7006 - Accounting system administration.
Code of Federal Regulations, 2011 CFR
2011-10-01
... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...
48 CFR 252.242-7006 - Accounting system administration.
Code of Federal Regulations, 2013 CFR
2013-10-01
... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...
48 CFR 252.242-7006 - Accounting system administration.
Code of Federal Regulations, 2012 CFR
2012-10-01
... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...
48 CFR 252.242-7006 - Accounting system administration.
Code of Federal Regulations, 2014 CFR
2014-10-01
... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...
An analysis of the adoption of managerial innovation: cost accounting systems in hospitals.
Glandon, G L; Counte, M A
1995-11-01
The adoption of new medical technologies has received significant attention in the hospital industry, in part, because of its observed relation to hospital cost increases. However, few comprehensive studies exist regarding the adoption of non-medical technologies in the hospital setting. This paper develops and tests a model of the adoption of a managerial innovation, new to the hospital industry, that of cost accounting systems based upon standard costs. The conceptual model hypothesizes that four organizational context factors (size, complexity, ownership and slack resources) and two environmental factors (payor mix and interorganizational dependency) influence hospital adoption of cost accounting systems. Based on responses to a mail survey of hospitals in the Chicago area and AHA annual survey information for 1986, a sample of 92 hospitals was analyzed. Greater hospital size, complexity, slack resources, and interorganizational dependency all were associated with adoption. Payor mix had no significant influence and the hospital ownership variables had a mixed influence. The logistic regression model was significant overall and explained over 15% of the variance in the adoption decision.
Inadequate Financial Accountability in California's Community College System.
ERIC Educational Resources Information Center
Commission on California State Government Organization and Economy, Sacramento.
In August 1985, the Commission on California State Government Organization and Economy initiated a study of California's community college system to assess the adequacy of financial accountability in the system. Two hearings, interviews, and analyses of extensive data, yielded the following findings: (1) 25% of the community college districts had…
45 CFR 1301.13 - Accounting system certification.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 45 Public Welfare 4 2012-10-01 2012-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES, HEAD...
45 CFR 1301.13 - Accounting system certification.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 45 Public Welfare 4 2013-10-01 2013-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES, HEAD...
45 CFR 1301.13 - Accounting system certification.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 45 Public Welfare 4 2014-10-01 2014-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES, HEAD...
45 CFR 1301.13 - Accounting system certification.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 45 Public Welfare 4 2011-10-01 2011-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES, HEAD...
Boelen, Charles
2018-01-01
As the purpose of medical education is to produce graduates able to most effectively address people's health concerns, there is general agreement that coordination with the health care system is essential. For too long, coordination has been dealt with in a subjective manner with only few landmarks to ensure objective and measurable achievements. Over the last 30 years, since the Edinburgh Declaration on medical education, progress has been made, namely with the concept of social accountability. The social accountability approach provides a way to plan, deliver and assess medical education with the explicit aim to contribute to effective, equitable and sustainable health system development. It is based on a system-wide scope exploring issues from identification of people's and society's health needs to verification of the effects of medical education in meeting those needs. A wide international consultation among medical education leaders led to the adoption of the Global Consensus on Social Accountability of Medical Schools. Benchmarks of social accountability are in the process of being conceived and tested, enabling medical schools to steer medical education in a more purposeful way in relation to determinants of health. A sample of schools using the social accountability approach claims to have had a positive influence on health care system performance and people's health status. Improved coordination of medical education and other key stakeholders in the health system is an important challenge for medical schools as well as for countries confronted with an urgent need for optimal use of their health workforce. There is growing interest worldwide in defining policies and strategies and supporting experiences in this regard. © 2017 John Wiley & Sons Ltd and The Association for the Study of Medical Education.
South Carolina Student Accountability System OSIRIS Instruction Manual.
ERIC Educational Resources Information Center
South Carolina State Dept. of Education, Columbia.
This manual expresses the South Carolina State Department of Education's understanding of the new, computerized school administration system called OSIRIS and the policy regarding its use with the Student Accountability System (SAS). The SAS is a method used to obtain a cumulative headcount of students served in certain programs specified in the…
Emergy-based ecological account for the Chinese economy in 2004
NASA Astrophysics Data System (ADS)
Jiang, M. M.; Zhou, J. B.; Chen, B.; Chen, G. Q.
2008-12-01
This paper provides an integrated study on the ecological account for the Chinese economy in 2004 based on emergy synthesis theory. The detailed flows of the Chinese economy is diagramed, accounted and analyzed in categories using the biophysically based ecological accounting. Through calculating environmental and economic inputs within and outside the Chinese economy, this paper discusses the Chinese international exchange, describes the resource structure, and assesses its sustainability as a whole. Also, the comparison of systematic indicators, such as emergy/dollar ratio, environmental load ratio, and emergy self-support ratio, with those of the other countries is tabled and explored to illustrate the general status of the Chinese economy in the world. Take, for example, the environmental load ratio, which was 9.29 in China 2004, it reveals that the Chinese economy put high pressure on the local environment compared with those of the environment-benign countries, such as Brazil (0.75), Australia (0.86) and New Zealand (0.81). In addition, in this paper, the accounting method of tourism is adjusted based on the previous researches.
ERIC Educational Resources Information Center
Young (Arthur) and Co., Washington, DC.
Several years ago, Montgomery County Public Schools (MCPS) began a Management Operations Review and Evaluation (MORE) of the entire school system, excluding school-based instruction. This MORE study is an evaluation of MCPS's current accounting system and certain related financial services functions within the Department of Financial Services. In…
Veillard, Jeremy; Huynh, Tai; Ardal, Sten; Kadandale, Sowmya; Klazinga, Niek S.; Brown, Adalsteinn D.
2010-01-01
This study examined the experience of the Ontario Ministry of Health and Long-Term Care in enhancing its stewardship and performance management role by developing a health system strategy map and a strategy-based scorecard through a process of policy reviews and expert consultations, and linking them to accountability agreements. An evaluation of the implementation and of the effects of the policy intervention has been carried out through direct policy observation over three years, document analysis, interviews with decision-makers and systematic discussion of findings with other authors and external reviewers. Cascading strategies at health and local health system levels were identified, and a core set of health system and local health system performance indicators was selected and incorporated into accountability agreements with the Local Health Integration Networks. despite the persistence of such challenges as measurement limitations and lack of systematic linkage to decision-making processes, these activities helped to strengthen substantially the ministry's performance management function. PMID:21286268
1984-12-01
34MISCELLANEOUS" ACCOUNT CATEGORY WITHIN THE DOD INSTRUCTION 7220.29-H DEPOT LEVEL MAINTENANCE COST ACCOUNTING SYSTEM by a. Steven Eugene Lehr CDecember 1984...PERFORMING ONG. REPORT NUMBER Maintenance Cost Accounting System 7. AUTHOR(&) S. CONTRACT OR GRANT NUMBER(@) Steven Eugene Lehr 9. PERFORMING ORGANIZATION...Availability Codes IS. KEY WORDS (Continue on reverse *ids It necessary and Identify by block number) Dvi Special Uniform Cost Accounting System DoD
20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?
Code of Federal Regulations, 2010 CFR
2010-04-01
... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements and...
49 CFR 1242.19 - Electric power systems (account XX-19-21).
Code of Federal Regulations, 2010 CFR
2010-10-01
... 49 Transportation 9 2010-10-01 2010-10-01 false Electric power systems (account XX-19-21). 1242.19... OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Way and Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common...
A materials accounting system for an IBM PC
DOE Office of Scientific and Technical Information (OSTI.GOV)
Bearse, R.C.; Thomas, R.J.; Henslee, S.P.
1986-01-01
The authors have adapted the Los Alamos MASS accounting system for use on an IBM PC/AT at the Fuels Manufacturing Facility (FMF) at Argonne National Laboratory West (ANL-WEST). Cost of hardware and proprietary software was less than $10,000 per station. The system consists of three stations between which accounting information is transferred using floppy disks accompanying special nuclear material shipments. The programs were implemented in dBASEIII and were compiled using the proprietary software CLIPPER. Modifications to the inventory can be posted in just a few minutes, and operator/computer interaction is nearly instantaneous. After the records are built by the user,more » it takes 4-5 seconds to post the results to the database files. A version of this system was specially adapted and is currently in use at the FMF facility at Argonne National Laboratory. Initial satisfaction is adequate and software and hardware problems are minimal.« less
48 CFR 32.503-3 - Initiation of progress payments and review of accounting system.
Code of Federal Regulations, 2010 CFR
2010-10-01
... payments and review of accounting system. 32.503-3 Section 32.503-3 Federal Acquisition Regulations System... on Costs 32.503-3 Initiation of progress payments and review of accounting system. (a) For..., (2) possessed of an adequate accounting system and controls, and (3) in sound financial condition...
Fund Accounting Is Dead: Let This Complex System Rest in Peace.
ERIC Educational Resources Information Center
Coville, Joanne
1995-01-01
It is argued that colleges and universities have created extremely complex and convoluted accounting/reporting systems using fund accounting. Recent changes in accounting standards should be seen as an opportunity to streamline many of the processes that have been designed to support funds, allowing introduction of other approaches. (MSE)
NASA Astrophysics Data System (ADS)
Turk, J.; Reay, D.; Haszeldine, S.
2017-12-01
The shale gas boom in the USA has seemingly decreased the greenhouse gas intensity of electricity generation in the USA over the last decade. The United Kingdom is supporting its own shale gas industry to increase its own domestic energy supply. The UK's climate change policy is underpinned by defined national carbon budgets periods. The UK has met Carbon Budget 1 (2008 - 2012) and is likely to meet the second and third carbon budgets (2013 - 2022). There is a projected shortcoming in the fourth carbon budget (2023 - 2027). This shortfall may be increased as the UK pursues a domestic shale gas industry. Under the current production-based GHG accounting system, the UK is incentivized to import natural gas rather than produce it domestically. If the projected gas supply were to be met by UK shale gas, we project additional greenhouse gas emissions which would need to be accommodated during Carbon Budget periods 3 - 6. Additionally, natural gas electricity generation will contribute to sustaining grid electricity emissions during the same time period within the traded European Union emissions cap.
48 CFR 53.301-1408 - Preaward Survey of Prospective Contractor-Accounting System.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Preaward Survey of Prospective Contractor-Accounting System. 53.301-1408 Section 53.301-1408 Federal Acquisition Regulations...-1408 Preaward Survey of Prospective Contractor—Accounting System. EC01MY91.093 EC01MY91.094 [48 FR...
ERIC Educational Resources Information Center
Owhoso, Vincent; Malgwi, Charles A.; Akpomi, Margaret
2014-01-01
The authors examine whether students who completed a computer-based intervention program, designed to help them develop abilities and skills in introductory accounting, later declared accounting as a major. A sample of 1,341 students participated in the study, of which 74 completed the intervention program (computer-based assisted learning [CBAL])…
School-based health centers: accessibility and accountability.
Brindis, Claire D; Klein, Jonathan; Schlitt, John; Santelli, John; Juszczak, Linda; Nystrom, Robert J
2003-06-01
To examine the current experience of school-based health centers (SBHCs) in meeting the needs of children and adolescents, changes over time in services provided and program sponsorship, and program adaptations to the changing medical marketplace. Information for the 1998-1999 Census of School-Based Health Centers was collected through a questionnaire mailed to health centers in December 1998. A total of 806 SBHCs operating in schools or on school property responded, representing a 70% response rate. Descriptive statistics and cross-tab analyses were conducted. The number of SBHCs grew from 120 in 1988 to nearly 1200 in 1998, serving an estimated 1.1 million students. No longer primarily in urban high schools, health centers now operate in diverse areas in 45 states, serving students from kindergarten through high school. Sponsorship has shifted from community-based clinics to hospitals, local health departments, and community health centers, which represent 73% of all sponsors. Most use computer-based patient-tracking systems (88%), and 73% bill Medicaid and other third-party insurers for student-patient encounters. SBHCs have demonstrated leadership by implementing medical standards of care and providing accountable sources of health care. Although the SBHC model is responsive to local community needs, centers provide care for only 2% of children enrolled in U.S. schools. A lack of stable financing streams continues to challenge sustainability. As communities seek to meet the needs of this population, they are learning important lessons about providing acceptable, accessible, and comprehensive services and about implementing quality assurance mechanisms.
Developing a cost accounting system for a physician group practice.
Mays, J; Gordon, G
1996-10-01
Physicians in group practices must gain a competitive edge to survive in a healthcare environment in which cost efficiency has become critical to success. One tool that can help them is a cost accounting system that yields reliable, detailed data on the costs of delivering care. Such a system not only can enable physicians and group administrators to manage their operations more cost-effectively, but also can help them accurately assess the potential profitability of prospective managed care plans. An otolaryngology practice located in Mississippi provides a model for developing a cost accounting system that can be applied to physician group practices.
On School Choice and Test-Based Accountability
ERIC Educational Resources Information Center
Betebenner, Damian W.; Howe, Kenneth R.; Foster, Samara S.
2005-01-01
Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB), a mutualism between choice and…
Neglecting Democracy in Education Policy: A-F School Report Card Accountability Systems
ERIC Educational Resources Information Center
Murray, Kevin; Howe, Kenneth R.
2017-01-01
Sixteen states have adopted school report card accountability systems that assign A-F letter grades to schools. Other states are now engaged in deliberation about whether they, too, should adopt such systems. This paper examines A-F accountability systems with respect to three kinds of validity. First, it examines whether or not these…
Consumption-based accounting of CO2 emissions
Davis, Steven J.; Caldeira, Ken
2010-01-01
CO2 emissions from the burning of fossil fuels are the primary cause of global warming. Much attention has been focused on the CO2 directly emitted by each country, but relatively little attention has been paid to the amount of emissions associated with the consumption of goods and services in each country. Consumption-based accounting of CO2 emissions differs from traditional, production-based inventories because of imports and exports of goods and services that, either directly or indirectly, involve CO2 emissions. Here, using the latest available data, we present a global consumption-based CO2 emissions inventory and calculations of associated consumption-based energy and carbon intensities. We find that, in 2004, 23% of global CO2 emissions, or 6.2 gigatonnes CO2, were traded internationally, primarily as exports from China and other emerging markets to consumers in developed countries. In some wealthy countries, including Switzerland, Sweden, Austria, the United Kingdom, and France, >30% of consumption-based emissions were imported, with net imports to many Europeans of >4 tons CO2 per person in 2004. Net import of emissions to the United States in the same year was somewhat less: 10.8% of total consumption-based emissions and 2.4 tons CO2 per person. In contrast, 22.5% of the emissions produced in China in 2004 were exported, on net, to consumers elsewhere. Consumption-based accounting of CO2 emissions demonstrates the potential for international carbon leakage. Sharing responsibility for emissions among producers and consumers could facilitate international agreement on global climate policy that is now hindered by concerns over the regional and historical inequity of emissions. PMID:20212122
DOE Office of Scientific and Technical Information (OSTI.GOV)
Campbell, Andrea Beth
2004-07-01
This is a case study of the NuMAC nuclear accountability system developed at a private fuel fabrication facility. This paper investigates nuclear material accountability and safeguards by researching expert knowledge applied in the system design and development. Presented is a system developed to detect and deter the theft of weapons grade nuclear material. Examined is the system architecture that includes: issues for the design and development of the system; stakeholder issues; how the system was built and evolved; software design, database design, and development tool considerations; security and computing ethics. (author)
NASA Astrophysics Data System (ADS)
Karimi, P.; Bastiaanssen, W. G. M.; Molden, D.
2012-11-01
Coping with the issue of water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links hydrological flows to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper we introduce Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use on the water cycle is described explicitly by defining land use groups with common characteristics. Analogous to financial accounting, WA+ presents four sheets including (i) a resource base sheet, (ii) a consumption sheet, (iii) a productivity sheet, and (iv) a withdrawal sheet. Every sheet encompasses a set of indicators that summarize the overall water resources situation. The impact of external (e.g. climate change) and internal influences (e.g. infrastructure building) can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used for 3 out of the 4 sheets, but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.
Design and implementation of a cost-accounting system in hospital pharmacy.
Gouveia, W A; Anderson, E R; Decker, E L; Backer, K
1988-03-01
The design and implementation of a cost-accounting system in a hospital pharmacy department is described. Pharmacy resource use (labor, drugs, supplies, and overhead), or pharmacy's intermediate products, was clearly defined in terms of dosage forms (10 groupings representing variable labor and supplies) and drug products (more than 100 categories that incorporate cost and volume of use for 3000 line items). Costs were defined as variable or nonvariable (fixed), based on whether they were related to a specific medication order. Labor was divided into variable and fixed components. Time standards were developed using time and motion studies. Variable labor hours were determined as follows: specified hours (the volume of each dosage form multiplied by the standard time for each dosage form); nonspecified hours (time not directly associated with production); hours worked (specified plus nonspecified hours); and hours paid (hours worked plus sick leave and vacation). A standard cost for each drug product was based on the weighted average of volume and cost of the individual line items. The total drug budget was constructed by multiplying the standard cost for each drug product times the projected volume for each drug product. The pharmacy budget was developed by calculating the number and mix of pharmacy products used in association with the projected number and type of cases for the fiscal year. The monthly pharmacy budget reports were assembled with data from the payroll, billing, and cost-accounting systems.(ABSTRACT TRUNCATED AT 250 WORDS)
ERIC Educational Resources Information Center
Nozari, Nazbanou; Dell, Gary S.; Schwartz, Myrna F.
2011-01-01
Despite the existence of speech errors, verbal communication is successful because speakers can detect (and correct) their errors. The standard theory of speech-error detection, the perceptual-loop account, posits that the comprehension system monitors production output for errors. Such a comprehension-based monitor, however, cannot explain the…
Accounting Faculty Utilization of Web-Based Resources to Enhance In-Class Instruction
ERIC Educational Resources Information Center
Black, Thomas G.; Turetsky, Howard F.
2010-01-01
Our study examines the extent to which accounting faculty use web-based resources to augment classroom instruction. Moreover, we explore the effects of the institutional factors of accounting accreditation and the existence of an accounting Ph.D. program on internet use by accounting academics toward enhancing pedagogy, while controlling for the…
ERIC Educational Resources Information Center
Ricks, Betty R., Ed.; Schmidt, B. June, Ed.
Designed to assist business educators with the implementation of competency-based instruction, these course outlines identify recommended competencies and skill areas for beginning workers in accounting, business data processing, clerical accounting, and recordkeeping occupations. Each outline contains listings of enabling, terminal, and personal…
Desktop system for accounting, audit, and research in A&E.
Taylor, C J; Brain, S G; Bull, F; Crosby, A C; Ferguson, D G
1997-01-01
The development of a database for audit, research, and accounting in accident and emergency (A&E) is described. The system uses a desktop computer, an optical scanner, sophisticated optical mark reader software, and workload management data. The system is highly flexible, easy to use, and at a cost of around 16,000 pounds affordable for larger departments wishing to move towards accounting. For smaller departments, it may be an alternative to full computerisation. Images Figure 1 Figure 2 Figure 3 Figure 5 Figure 6 PMID:9132200
49 CFR Appendix I to Part 1201 - Certification of Branch Line Accounting System Records
Code of Federal Regulations, 2010 CFR
2010-10-01
... 49 Transportation 9 2010-10-01 2010-10-01 false Certification of Branch Line Accounting System... RAILROAD COMPANIES Pt. 1201, App. I Appendix I to Part 1201—Certification of Branch Line Accounting System...__ the branch line accounting system data were collected and maintained for each line that met the...
14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.
Code of Federal Regulations, 2010 CFR
2010-01-01
... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED... the principles embodied in the provisions of this system of accounts and reports; and the application...
A Management Reporting Manual for Colleges: A System of Reporting and Accounting.
ERIC Educational Resources Information Center
Hughes, K. Scott; And Others
This manual, a revision of the 1976 publication entitled "Management Reports," is intended to assist college business officers in establishing sound accounting systems and in preparing readable and meaningful financial management reports. A detailed description of the accounting system and a new expenditure classification structure have been…
Challenges in Building Disease-Based National Health Accounts
Rosen, Allison B.; Cutler, David M.
2012-01-01
Background Measuring spending on diseases is critical to assessing the value of medical care. Objective To review the current state of cost of illness (COI) estimation methods, identifying their strengths, limitations and uses. We briefly describe the current National Health Expenditure Accounts (NHEA), and then go on to discuss the addition of COI estimation to the NHEA. Conclusion Recommendations are made for future research aimed at identifying the best methods for developing and using disease-based national health accounts to optimize the information available to policymakers as they struggle with difficult resource allocation decisions. PMID:19536017
ASPEN--A Web-Based Application for Managing Student Server Accounts
ERIC Educational Resources Information Center
Sandvig, J. Christopher
2004-01-01
The growth of the Internet has greatly increased the demand for server-side programming courses at colleges and universities. Students enrolled in such courses must be provided with server-based accounts that support the technologies that they are learning. The process of creating, managing and removing large numbers of student server accounts is…
Evaluation of Uniform Cost Accounting System to Fully Capture Depot Level Repair Costs.
1985-12-01
RD-RI65 522 EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY i/I CAPTURE DEPOT LEVEL REPAIR COSTS (U) NAVAL POSTGRADUATE SCHOOL MONTEREY CA D R...8217.LECTE B ,- THESIS EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM 0TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS Jby __jDavid Richmond O’Brien lj,,, December...Include Security Classification) EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS 12 PERSONAL AUTHOR(S) O’Brien- David
The Organizational Account of Function is an Etiological Account of Function.
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.
ERIC Educational Resources Information Center
Azih, Nonye; Nwagwu, Lazarus
2015-01-01
This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…
48 CFR 252.242-7004 - Material management and accounting system.
Code of Federal Regulations, 2010 CFR
2010-10-01
... accounting system. 252.242-7004 Section 252.242-7004 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT... receives a report from the ACO that identifies any deficiencies in its MMAS, the Contractor shall respond...
ERIC Educational Resources Information Center
Henrico County Public Schools, Glen Allen, VA. Virginia Vocational Curriculum Center.
The course outlines contained in this book were developed to assist business educators with the implementation of competency-based instruction in Virginia. The outlines are for courses in accounting, business data processing, clerical accounting, and recordkeeping occupations. Each outline is composed of a course description; a listing of skill…
Cost accounting in radiation oncology: a computer-based model for reimbursement.
Perez, C A; Kobeissi, B; Smith, B D; Fox, S; Grigsby, P W; Purdy, J A; Procter, H D; Wasserman, T H
1993-04-02
The skyrocketing cost of medical care in the United States has resulted in multiple efforts in cost containment. The present work offers a rational computer-based cost accounting approach to determine the actual use of resources in providing a specific service in a radiation oncology center. A procedure-level cost accounting system was developed by using recorded information on actual time and effort spent by individual staff members performing various radiation oncology procedures, and analyzing direct and indirect costs related to staffing (labor), facilities and equipment, supplies, etc. Expenditures were classified as direct or indirect and fixed or variable. A relative value unit was generated to allocate specific cost factors to each procedure. Different costs per procedure were identified according to complexity. Whereas there was no significant difference in the treatment time between low-energy (4 and 6 MV) or high-energy (18 MV) accelerators, there were significantly higher costs identified in the operation of a high-energy linear accelerator, a reflection of initial equipment investment, quality assurance and calibration procedures, maintenance costs, service contract, and replacement parts. Utilization of resources was related to the complexity of the procedures performed and whether the treatments were delivered to inpatients or outpatients. In analyzing time motion for physicians and other staff, it was apparent that a greater effort must be made to train the staff to accurately record all times involved in a given procedure, and it is strongly recommended that each institution perform its own time motion studies to more accurately determine operating costs. Sixty-six percent of our facility's global costs were for labor, 20% for other operating expenses, 10% for space, and 4% for equipment. Significant differences were noted in the cost allocation for professional or technical functions, as labor, space, and equipment costs are higher in the latter
14 CFR 1-3 - General description of system of accounts and reports.
Code of Federal Regulations, 2012 CFR
2012-01-01
... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false General description of system of accounts and reports. Sec. 1-3 Section Sec. 1-3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... reports. (a) This system of accounts and reports is designed to permit limited contraction or expansion to...
Manual of Accounting for Pennsylvania School Systems Food Service Fund (Cafeteria Fund).
ERIC Educational Resources Information Center
Pennsylvania State Dept. of Education, Harrisburg.
The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of…
An accountability server for health care information systems.
Kowalski, S
1994-02-01
The paper starts off by first briefly discussing the necessary ethical, legal and administrative/management controls that are required before the mechanisms of accountability controls can be implemented in automated clinical patient record systems. After these social aspects are discussed the technical aspects of the ALS are outlined. The security concepts of the ECMA framework are reviewed and used to explain the technical design of the ALS. A walk-through of the server in a typical patient record transaction is used to explain the operations of the server. The paper concludes with a general discussion of the usefulness of accountability mechanisms in making security in health care information work in practice.
1987-09-01
Autmatic Data Processing iquipment CPU Central Procesing Unit DSA Date lase Administrator USU Data "aso Management system D&XC Defense Automation...ground? -How big is a certain piece of plant property (e.g., for shipment)? 2. Nxnected Data Base Volume The current inventory of NPS plant property...System, Automated Data TU I. 89aom so fg o - e In October 136 the aval Postgraduate School was directed to centralize the accounting and control of
Inventory information approval system certification and flexible spending account purchases.
Shuey, Brandon; Williams, La Vonn A
2010-01-01
There is no question that 2009 was a year of change within the pharmacy industry. Several new requirements were implemented, including the need for an Inventory Information Approval System for accepting flexible spending or health reimbursement account cords. Some pharmacies relied on the 90% exemption rule, which is discussed within this article, or an alternative method to avoid the expense of a point of sale. However, with flexible spending or health reimbursement account card participation expected to reach 85% in 2010, now bay be the time for compounding pharmacists to weigh the pros and cons of Inventory Information Approval System certification.
A simulation model of hospital management based on cost accounting analysis according to disease.
Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki
2004-12-01
Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.
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…
NASA Technical Reports Server (NTRS)
Basile, Lisa
1988-01-01
The SLDPF is responsible for the capture, quality monitoring processing, accounting, and shipment of Spacelab and/or Attached Shuttle Payloads (ASP) telemetry data to various user facilities. Expert systems will aid in the performance of the quality assurance and data accounting functions of the two SLDPF functional elements: the Spacelab Input Processing System (SIPS) and the Spacelab Output Processing System (SOPS). Prototypes were developed for each as independent efforts. The SIPS Knowledge System Prototype (KSP) used the commercial shell OPS5+ on an IBM PC/AT; the SOPS Expert System Prototype used the expert system shell CLIPS implemented on a Macintosh personal computer. Both prototypes emulate the duties of the respective QA/DA analysts based upon analyst input and predetermined mission criteria parameters, and recommended instructions and decisions governing the reprocessing, release, or holding for further analysis of data. These prototypes demonstrated feasibility and high potential for operational systems. Increase in productivity, decrease of tedium, consistency, concise historical records, and a training tool for new analyses were the principal advantages. An operational configuration, taking advantage of the SLDPF network capabilities, is under development with the expert systems being installed on SUN workstations. This new configuration in conjunction with the potential of the expert systems will enhance the efficiency, in both time and quality, of the SLDPF's release of Spacelab/AST data products.
NASA Technical Reports Server (NTRS)
Basile, Lisa
1988-01-01
The SLDPF is responsible for the capture, quality monitoring processing, accounting, and shipment of Spacelab and/or Attached Shuttle Payloads (ASP) telemetry data to various user facilities. Expert systems will aid in the performance of the quality assurance and data accounting functions of the two SLDPF functional elements: the Spacelab Input Processing System (SIPS) and the Spacelab Output Processing System (SOPS). Prototypes were developed for each as independent efforts. The SIPS Knowledge System Prototype (KSP) used the commercial shell OPS5+ on an IBM PC/AT; the SOPS Expert System Prototype used the expert system shell CLIPS implemented on a Macintosh personal computer. Both prototypes emulate the duties of the respective QA/DA analysts based upon analyst input and predetermined mission criteria parameters, and recommended instructions and decisions governing the reprocessing, release, or holding for further analysis of data. These prototypes demonstrated feasibility and high potential for operational systems. Increase in productivity, decrease of tedium, consistency, concise historial records, and a training tool for new analyses were the principal advantages. An operational configuration, taking advantage of the SLDPF network capabilities, is under development with the expert systems being installed on SUN workstations. This new configuration in conjunction with the potential of the expert systems will enhance the efficiency, in both time and quality, of the SLDPF's release of Spacelab/AST data products.
Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul
2017-01-01
This review attempts to elucidate the significance of accounting information systems within healthcare settings in the Gulf regions. Information and communication technologies (ICT) has provided accounting system the ability to help an organization use and develop computerized systems to record and track financial transactions. Accounting information systems, if well implemented, can permit healthcare sectors in the Gulf regions to produce reports that can support the decision making process. Additional abilities of an accounting information systems include faster processing, enriched accuracy, amplified functionality, and improved external reporting. Training of hospital staff can help in enhancing the use of accounting information systems in gulf hospitals.
Erchick, Daniel J.; George, Asha S.; Umeh, Chukwunonso; Wonodi, Chizoba
2017-01-01
Background: Routine immunization coverage in Nigeria has remained low, and studies have identified a lack of accountability as a barrier to high performance in the immunization system. Accountability lies at the heart of various health systems strengthening efforts recently launched in Nigeria, including those related to immunization. Our aim was to understand the views of health officials on the accountability challenges hindering immunization service delivery at various levels of government. Methods: A semi-structured questionnaire was used to interview immunization and primary healthcare (PHC) officials from national, state, local, and health facility levels in Niger State in north central Nigeria. Individuals were selected to represent a range of roles and responsibilities in the immunization system. The questionnaire explored concepts related to internal accountability using a framework that organizes accountability into three axes based upon how they drive change in the health system. Results: Respondents highlighted accountability challenges across multiple components of the immunization system, including vaccine availability, financing, logistics, human resources, and data management. A major focus was the lack of clear roles and responsibilities both within institutions and between levels of government. Delays in funding, especially at lower levels of government, disrupted service delivery. Supervision occurred less frequently than necessary, and the limited decision space of managers prevented problems from being resolved. Motivation was affected by the inability of officials to fulfill their responsibilities. Officials posited numerous suggestions to improve accountability, including clarifying roles and responsibilities, ensuring timely release of funding, and formalizing processes for supervision, problem solving, and data reporting. Conclusion: Weak accountability presents a significant barrier to performance of the routine immunization system and
Intergovernmental Approaches for Strengthening K-12 Accountability Systems
ERIC Educational Resources Information Center
Armour-Garb, Allison, Ed.
2007-01-01
This volume contains an edited transcript of the Rockefeller Institute's October 29, 2007 symposium (Chicago, IL) entitled "Intergovernmental Approaches to Strengthen K-12 Accountability Systems" as well as a framework paper circulated in preparation for the symposium. The transcript begins with a list of the forty state and federal education…
Updating the Duplex Design for Test-Based Accountability in the Twenty-First Century
ERIC Educational Resources Information Center
Bejar, Isaac I.; Graf, E. Aurora
2010-01-01
The duplex design by Bock and Mislevy for school-based testing is revisited and evaluated as a potential platform in test-based accountability assessments today. We conclude that the model could be useful in meeting the many competing demands of today's test-based accountability assessments, although many research questions will need to be…
Accounting carbon storage in decaying root systems of harvested forests.
Wang, G Geoff; Van Lear, David H; Hu, Huifeng; Kapeluck, Peter R
2012-05-01
Decaying root systems of harvested trees can be a significant component of belowground carbon storage, especially in intensively managed forests where harvest occurs repeatedly in relatively short rotations. Based on destructive sampling of root systems of harvested loblolly pine trees, we estimated that root systems contained about 32% (17.2 Mg ha(-1)) at the time of harvest, and about 13% (6.1 Mg ha(-1)) of the soil organic carbon 10 years later. Based on the published roundwood output data, we estimated belowground biomass at the time of harvest for loblolly-shortleaf pine forests harvested between 1995 and 2005 in South Carolina. We then calculated C that remained in the decomposing root systems in 2005 using the decay function developed for loblolly pine. Our calculations indicate that the amount of C stored in decaying roots of loblolly-shortleaf pine forests harvested between 1995 and 2005 in South Carolina was 7.1 Tg. Using a simple extrapolation method, we estimated 331.8 Tg C stored in the decomposing roots due to timber harvest from 1995 to 2005 in the conterminous USA. To fully account for the C stored in the decomposing roots of the US forests, future studies need (1) to quantify decay rates of coarse roots for major tree species in different regions, and (2) to develop a methodology that can determine C stock in decomposing roots resulting from natural mortality.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System... NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.52 NOX Allowance Tracking System... Tracking System account, all submissions to the Administrator pertaining to the account, including, but not...
Code of Federal Regulations, 2010 CFR
2010-07-01
... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System... NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.52 NOX Allowance Tracking System... Tracking System account, all submissions to the Administrator pertaining to the account, including, but not...
School Accountability Systems and the Every Student Succeeds Act. Re:VISION
ERIC Educational Resources Information Center
Martin, Mike
2016-01-01
The "Every Student Succeeds Act" (ESSA) replaced the "No Child Left Behind Act of 2001" (NCLB) in December 2015, substantially changing the federal role in education and how schools across the country will be held accountable. For state policymakers, designing new ESSA-compliant accountability systems is a significant…
Pharmacy component of a hospital end-product cost-accounting system.
Smith, J E; Sheaffer, S L; Meyer, G E; Giorgilli, F
1988-04-01
Determination of pharmacy department standard costs for providing drug products to patients at Thomas Jefferson University Hospital in Philadelphia is described. The hospital is implementing a cost-accounting system (CAS) that uses software developed at the New England Medical Center, Boston. The pharmacy identified nine categories of intermediate products on the basis of labor consumption. Standard labor times for each product category are based on measurement or estimation of time for each task in the preparation and distribution of a dose. Variable-labor standard time was determined by adjusting the cumulative time for the tasks to account for nonproductive time and nonroutine activities, and a variable-labor standard cost for each category was calculated. The standard cost per dose included the costs of labor and supplies (variable and fixed) and equipment; this standard cost plus the acquisition cost of a drug line item is the total intermediate product cost. Because the CAS is based on the hospital's patient charges, clinical pharmacy services are excluded. Intermediate products that substantially affect end-product costs (costs per patient case) will be identified for inclusion in CAS reports. The CAS will give a more accurate picture of resource consumption, enabling managers to focus their efforts to improve efficiency and productivity and reduce supply use; it could also improve the accuracy of the budgeting process. The CAS will support hospital administration decisions about marketing end products and department managers' decisions about controlling intermediate-product costs.
Improving State Accountability Systems for Postsecondary Vocational Education.
ERIC Educational Resources Information Center
Sheets, Robert G.
This paper makes recommendations for developing the next generation of state accountability systems for postsecondary vocational education (PVE). It focuses on the need to improve the core indicators for PVE; reduce the burden and improve the value of Carl D. Perkins Vocational and Applied Technology Education Amendments of 1998 (Perkins III)…
Moving beyond the Failure of Test-Based Accountability
ERIC Educational Resources Information Center
Koretz, Daniel
2018-01-01
In "The Testing Charade: Pretending to Make Schools Better", the author's new book from which this article is drawn, the failures of test-based accountability are documented and some of the most egregious misuses and outright abuses of testing are described, along with some of the most serious negative effects. Neither good intentions…
An Accounting View of Management in Higher Education
ERIC Educational Resources Information Center
Sperry, John B.
1975-01-01
Presents a system based on fund accounting highlighting the accountability for resources that have been allocated and expended for the purpose specified but providing relevant cost data for effective educational management. (Author/PG)
Arkansas' Curriculum Guide. Competency Based Computerized Accounting.
ERIC Educational Resources Information Center
Arkansas State Dept. of Education, Little Rock. Div. of Vocational, Technical and Adult Education.
This guide contains the essential parts of a total curriculum for a one-year secondary-level course in computerized accounting. Addressed in the individual sections of the guide are the following topics: the complete accounting cycle, computer operations for accounting, computerized accounting and general ledgers, computerized accounts payable,…
A blue/green water-based accounting framework for assessment of water security
NASA Astrophysics Data System (ADS)
Rodrigues, Dulce B. B.; Gupta, Hoshin V.; Mendiondo, Eduardo M.
2014-09-01
A comprehensive assessment of water security can incorporate several water-related concepts, while accounting for Blue and Green Water (BW and GW) types defined in accordance with the hydrological processes involved. Here we demonstrate how a quantitative analysis of provision probability and use of BW and GW can be conducted, so as to provide indicators of water scarcity and vulnerability at the basin level. To illustrate the approach, we use the Soil and Water Assessment Tool (SWAT) to model the hydrology of an agricultural basin (291 km2) within the Cantareira Water Supply System in Brazil. To provide a more comprehensive basis for decision making, we analyze the BW and GW-Footprint components against probabilistic levels (50th and 30th percentile) of freshwater availability for human activities, during a 23 year period. Several contrasting situations of BW provision are distinguished, using different hydrological-based methodologies for specifying monthly Environmental Flow Requirements (EFRs), and the risk of natural EFR violation is evaluated by use of a freshwater provision index. Our results reveal clear spatial and temporal patterns of water scarcity and vulnerability levels within the basin. Taking into account conservation targets for the basin, it appears that the more restrictive EFR methods are more appropriate than the method currently employed at the study basin. The blue/green water-based accounting framework developed here provides a useful integration of hydrologic, ecosystem and human needs information on a monthly basis, thereby improving our understanding of how and where water-related threats to human and aquatic ecosystem security can arise.
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...
Grid-cell-based crop water accounting for the famine early warning system
Verdin, J.; Klaver, R.
2002-01-01
Rainfall monitoring is a regular activity of food security analysts for sub-Saharan Africa due to the potentially disastrous impact of drought. Crop water accounting schemes are used to track rainfall timing and amounts relative to phenological requirements, to infer water limitation impacts on yield. Unfortunately, many rain gauge reports are available only after significant delays, and the gauge locations leave large gaps in coverage. As an alternative, a grid-cell-based formulation for the water requirement satisfaction index (WRSI) was tested for maize in Southern Africa. Grids of input variables were obtained from remote sensing estimates of rainfall, meteorological models, and digital soil maps. The spatial WRSI was computed for the 1996–97 and 1997–98 growing seasons. Maize yields were estimated by regression and compared with a limited number of reports from the field for the 1996–97 season in Zimbabwe. Agreement at a useful level (r = 0·80) was observed. This is comparable to results from traditional analysis with station data. The findings demonstrate the complementary role that remote sensing, modelling, and geospatial analysis can play in an era when field data collection in sub-Saharan Africa is suffering an unfortunate decline.
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
34 CFR 200.12 - Single State accountability system.
Code of Federal Regulations, 2014 CFR
2014-07-01
... and secondary schools and LEAs in the State make AYP as defined in §§ 200.13 through 200.20. (b) The... achievement of all public elementary and secondary school students; (3) Be the same accountability system the State uses for all public elementary and secondary schools and all LEAs in the State; and (4) Include...
34 CFR 200.12 - Single State accountability system.
Code of Federal Regulations, 2013 CFR
2013-07-01
... and secondary schools and LEAs in the State make AYP as defined in §§ 200.13 through 200.20. (b) The... achievement of all public elementary and secondary school students; (3) Be the same accountability system the State uses for all public elementary and secondary schools and all LEAs in the State; and (4) Include...
Incorporating English Learner Progress into State Accountability Systems
ERIC Educational Resources Information Center
Goldschmidt, Pete; Hakuta, Kenji
2017-01-01
The Every Student Succeeds Act (ESSA) proposes changes in how states include the nation's growing population of English Learners (ELs) into the accountability system. The purpose of this paper is to identify key issues and questions that might be considered and explored by state decision makers in this area. Our primary audience is anyone in a…
Using Chronic Absence in a Multi-Metric Accountability System. Policy Memo 16-1
ERIC Educational Resources Information Center
Hough, Heather
2016-01-01
With the passage of the Every Student Succeeds Act (ESSA) of 2015, California must integrate additional measures of student and school performance into the state-wide accountability system. To support the conversation as policymakers consider if/how to include chronic absenteeism data in the state's accountability system, PACE has conducted an…
The Development of COBOL and RPG Instructional Modules to Audit Computerized Accounting Systems.
ERIC Educational Resources Information Center
Skudrna, Vincent J.
1982-01-01
Details steps involved (as found in the literature) in the systems approach to design and develop instruction in order to provide a rationale for the development of instructional modules in COBOL and RPG to teach accounting students how to audit computerized accounting systems. Outlines of two modules are appended. (EAO)
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…
14 CFR Sec. 1-3 - General description of system of accounts and reports.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false General description of system of accounts and reports. Sec. 1-3 Section 1-3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... reports. (a) This system of accounts and reports is designed to permit limited contraction or expansion to...
14 CFR Sec. 1-3 - General description of system of accounts and reports.
Code of Federal Regulations, 2013 CFR
2013-01-01
... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false General description of system of accounts and reports. Sec. 1-3 Section 1-3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... reports. (a) This system of accounts and reports is designed to permit limited contraction or expansion to...
14 CFR Sec. 1-3 - General description of system of accounts and reports.
Code of Federal Regulations, 2011 CFR
2011-01-01
... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false General description of system of accounts and reports. Sec. 1-3 Section 1-3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... reports. (a) This system of accounts and reports is designed to permit limited contraction or expansion to...
Chance-Constrained System of Systems Based Operation of Power Systems
DOE Office of Scientific and Technical Information (OSTI.GOV)
Kargarian, Amin; Fu, Yong; Wu, Hongyu
In this paper, a chance-constrained system of systems (SoS) based decision-making approach is presented for stochastic scheduling of power systems encompassing active distribution grids. Based on the concept of SoS, the independent system operator (ISO) and distribution companies (DISCOs) are modeled as self-governing systems. These systems collaborate with each other to run the entire power system in a secure and economic manner. Each self-governing system accounts for its local reserve requirements and line flow constraints with respect to the uncertainties of load and renewable energy resources. A set of chance constraints are formulated to model the interactions between the ISOmore » and DISCOs. The proposed model is solved by using analytical target cascading (ATC) method, a distributed optimization algorithm in which only a limited amount of information is exchanged between collaborative ISO and DISCOs. In this paper, a 6-bus and a modified IEEE 118-bus power systems are studied to show the effectiveness of the proposed algorithm.« less
ERIC Educational Resources Information Center
Behizadeh, Nadia; Engelhard, George, Jr.
2015-01-01
In his focus article, Koretz (this issue) argues that accountability has become the primary function of large-scale testing in the United States. He then points out that tests being used for accountability purposes are flawed and that the high-stakes nature of these tests creates a context that encourages score inflation. Koretz is concerned about…
Erchick, Daniel J; George, Asha S; Umeh, Chukwunonso; Wonodi, Chizoba
2016-12-10
Routine immunization coverage in Nigeria has remained low, and studies have identified a lack of accountability as a barrier to high performance in the immunization system. Accountability lies at the heart of various health systems strengthening efforts recently launched in Nigeria, including those related to immunization. Our aim was to understand the views of health officials on the accountability challenges hindering immunization service delivery at various levels of government. A semi-structured questionnaire was used to interview immunization and primary healthcare (PHC) officials from national, state, local, and health facility levels in Niger State in north central Nigeria. Individuals were selected to represent a range of roles and responsibilities in the immunization system. The questionnaire explored concepts related to internal accountability using a framework that organizes accountability into three axes based upon how they drive change in the health system. Respondents highlighted accountability challenges across multiple components of the immunization system, including vaccine availability, financing, logistics, human resources, and data management. A major focus was the lack of clear roles and responsibilities both within institutions and between levels of government. Delays in funding, especially at lower levels of government, disrupted service delivery. Supervision occurred less frequently than necessary, and the limited decision space of managers prevented problems from being resolved. Motivation was affected by the inability of officials to fulfill their responsibilities. Officials posited numerous suggestions to improve accountability, including clarifying roles and responsibilities, ensuring timely release of funding, and formalizing processes for supervision, problem solving, and data reporting. Weak accountability presents a significant barrier to performance of the routine immunization system and high immunization coverage in Nigeria. As one
Zendehrouh, Sareh
2015-11-01
Recent work on decision-making field offers an account of dual-system theory for decision-making process. This theory holds that this process is conducted by two main controllers: a goal-directed system and a habitual system. In the reinforcement learning (RL) domain, the habitual behaviors are connected with model-free methods, in which appropriate actions are learned through trial-and-error experiences. However, goal-directed behaviors are associated with model-based methods of RL, in which actions are selected using a model of the environment. Studies on cognitive control also suggest that during processes like decision-making, some cortical and subcortical structures work in concert to monitor the consequences of decisions and to adjust control according to current task demands. Here a computational model is presented based on dual system theory and cognitive control perspective of decision-making. The proposed model is used to simulate human performance on a variant of probabilistic learning task. The basic proposal is that the brain implements a dual controller, while an accompanying monitoring system detects some kinds of conflict including a hypothetical cost-conflict one. The simulation results address existing theories about two event-related potentials, namely error related negativity (ERN) and feedback related negativity (FRN), and explore the best account of them. Based on the results, some testable predictions are also presented. Copyright © 2015 Elsevier Ltd. All rights reserved.
Separation of Time-Based and Trial-Based Accounts of the Partial Reinforcement Extinction Effect
Bouton, Mark E.; Woods, Amanda M.; Todd, Travis P.
2013-01-01
Two appetitive conditioning experiments with rats examined time-based and trial-based accounts of the partial reinforcement extinction effect (PREE). In the PREE, the loss of responding that occurs in extinction is slower when the conditioned stimulus (CS) has been paired with a reinforcer on some of its presentations (partially reinforced) instead of every presentation (continuously reinforced). According to a time-based or “time-accumulation” view (e.g., Gallistel & Gibbon, 2000), the PREE occurs because the organism has learned in partial reinforcement to expect the reinforcer after a larger amount of time has accumulated in the CS over trials. In contrast, according to a trial-based view (e.g., Capaldi, 1967), the PREE occurs because the organism has learned in partial reinforcement to expect the reinforcer after a larger number of CS presentations. Experiment 1 used a procedure that equated partially- and continuously-reinforced groups on their expected times to reinforcement during conditioning. A PREE was still observed. Experiment 2 then used an extinction procedure that allowed time in the CS and the number of trials to accumulate differentially through extinction. The PREE was still evident when responding was examined as a function of expected time units to the reinforcer, but was eliminated when responding was examined as a function of expected trial units to the reinforcer. There was no evidence that the animal responded according to the ratio of time accumulated during the CS in extinction over the time in the CS expected before the reinforcer. The results thus favor a trial-based account over a time-based account of extinction and the PREE. PMID:23962669
Acid-base homeostasis in the human system
NASA Technical Reports Server (NTRS)
White, R. J.
1974-01-01
Acid-base regulation is a cooperative phenomena in vivo with body fluids, extracellular and intracellular buffers, lungs, and kidneys all playing important roles. The present account is much too brief to be considered a review of present knowledge of these regulatory systems, and should be viewed, instead, as a guide to the elements necessary to construct a simple model of the mutual interactions of the acid-base regulatory systems of the body.
ERIC Educational Resources Information Center
Nkuah, Joseph Kofi; Frederick, Appiah- Kusi; Asamoah, Kwame
2015-01-01
The purpose of the study was to find out the correlation between accounting systems of Small and Micro Enterprises and tax revenue assessment. The study was be based on descriptive research survey using questionnaires and interviews as main tools to gather both primary and secondary data to establish the correlation between sound financial record…
An accounting system for water and consumptive use along the Colorado River, Hoover Dam to Mexico
Owen-Joyce, Sandra J.; Raymond, Lee H.
1996-01-01
An accounting system for estimating and distributing consumptive use of water by vegetation to water users was developed for the Colorado River to meet the requirements of a U.S. Supreme Court decree and used with data from calendar year 1984. The system is based on a water-budget method to estimate total consumptive use by vegetation which is apportioned to agricultural users by using percentages of total evapotranspiration by vegetation estimated from digital-image analysis of satellite data.
Configuration of management accounting information system for multi-stage manufacturing
NASA Astrophysics Data System (ADS)
Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.
2018-05-01
The article presents an approach to configuration of a management accounting information system (MAIS) that provides automated calculations and the registration of normative production losses in multi-stage manufacturing. The use of MAIS with the proposed configuration at the enterprises of textile and woodworking industries made it possible to increase the accuracy of calculations for normative production losses and to organize accounting thereof with the reference to individual stages of the technological process. Thus, high efficiency of multi-stage manufacturing control is achieved.
Grid-cell-based crop water accounting for the famine early warning system
NASA Astrophysics Data System (ADS)
Verdin, James; Klaver, Robert
2002-06-01
Rainfall monitoring is a regular activity of food security analysts for sub-Saharan Africa due to the potentially disastrous impact of drought. Crop water accounting schemes are used to track rainfall timing and amounts relative to phenological requirements, to infer water limitation impacts on yield. Unfortunately, many rain gauge reports are available only after significant delays, and the gauge locations leave large gaps in coverage. As an alternative, a grid-cell-based formulation for the water requirement satisfaction index (WRSI) was tested for maize in Southern Africa. Grids of input variables were obtained from remote sensing estimates of rainfall, meteorological models, and digital soil maps. The spatial WRSI was computed for the 1996-97 and 1997-98 growing seasons. Maize yields were estimated by regression and compared with a limited number of reports from the field for the 1996-97 season in Zimbabwe. Agreement at a useful level (r = 0·80) was observed. This is comparable to results from traditional analysis with station data. The findings demonstrate the complementary role that remote sensing, modelling, and geospatial analysis can play in an era when field data collection in sub-Saharan Africa is suffering an unfortunate decline. Published in 2002 by John Wiley & Sons, Ltd.
41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?
Code of Federal Regulations, 2011 CFR
2011-01-01
... system to account for aircraft costs? 102-33.195 Section 102-33.195 Public Contracts and Property... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the Federal...
7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.
Code of Federal Regulations, 2010 CFR
2010-01-01
... accounting methodologies and principles that depart from the provisions herein; or (2) File with such... borrower's rates, based upon accounting methods and principles inconsistent with the provisions of this... accounting methods or principles for the borrower that are inconsistent with the provisions of this part, the...
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…
Hospital cost accounting: implementing the system successfully.
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.
GRACC: New generation of the OSG accounting
DOE Office of Scientific and Technical Information (OSTI.GOV)
Retzke, K.; Weitzel, D.; Bhat, S.
2016-10-14
Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certicate Distinguished Name, their affiliations, and eld of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changesmore » include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. Lastly, we will present the current architecture and working prototype.« less
GRACC: New generation of the OSG accounting
NASA Astrophysics Data System (ADS)
Retzke, K.; Weitzel, D.; Bhat, S.; Levshina, T.; Bockelman, B.; Jayatilaka, B.; Sehgal, C.; Quick, R.; Wuerthwein, F.
2017-10-01
Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certificate Distinguished Name, their affiliations, and field of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. We will present the current architecture and working prototype.
Skrepnek, Grant H
2004-01-01
Accounting-based profits have indicated that pharmaceutical firms have achieved greater returns relative to other sectors. However, partially due to the theoretically inappropriate reporting of research and development (R&D) expenditures according to generally accepted accounting principles, evidence suggests that a substantial and upward bias is present in accounting-based rates of return for corporations with high levels of intangible assets. Given the intensity of R&D in pharmaceutical firms, accounting-based profit metrics in the drug sector may be affected to a greater extent than other industries. The aim of this work was to address measurement issues associated with corporate performance and factors that contribute to the bias within accounting-based rates of return. Seminal and broadly cited works on the subject of accounting- versus economic-based rates of return were reviewed from the economic and finance literature, with an emphasis placed on issues and scientific evidence directly related to the drug development process and pharmaceutical industry. With international convergence and harmonization of accounting standards being imminent, stricter adherence to theoretically sound economic principles is advocated, particularly those based on discounted cash-flow methods. Researchers, financial analysts, and policy makers must be cognizant of the biases and limitations present within numerous corporate performance measures. Furthermore, the development of more robust and valid economic models of the pharmaceutical industry is required to capture the unique dimensions of risk and return of the drug development process. Empiric work has illustrated that estimates of economic-based rates of return range from approximately 2 to approximately 11 percentage points below various accounting-based rates of return for drug companies. Because differences in the nature of risk and uncertainty borne by drug manufacturers versus other sectors make comparative assessments
Designing Rules for Accounting Transaction Identification based on Indonesian NLP
NASA Astrophysics Data System (ADS)
Iswandi, I.; Suwardi, I. S.; Maulidevi, N. U.
2017-03-01
Recording accounting transactions carried out by the evidence of the transactions. It can be invoices, receipts, letters of intent, electricity bill, telephone bill, etc. In this paper, we proposed design of rules to identify the entities located on the sales invoice. There are some entities identified in a sales invoice, namely : invoice date, company name, invoice number, product id, product name, quantity and total price. Identification this entities using named entity recognition method. The entities generated from the rules used as a basis for automation process of data input into the accounting system.
The Accountability Dimension in Quality Assurance: An International Comparison
ERIC Educational Resources Information Center
Stensaker, Bjorn; Harvey, Lee
2013-01-01
The paper reports from a comparative study on systems of quality assurance in 19 countries around the globe, and how these systems function as accountability mechanisms. Based on a theoretical framework for assessing how accountability mechanisms can contribute to build trust in the higher education sector, the analysis of the quality assurance…
18 CFR 367.1840 - Account 184, Clearing accounts.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 367.2320 - Account 232, Accounts payable.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
Separation of time-based and trial-based accounts of the partial reinforcement extinction effect.
Bouton, Mark E; Woods, Amanda M; Todd, Travis P
2014-01-01
Two appetitive conditioning experiments with rats examined time-based and trial-based accounts of the partial reinforcement extinction effect (PREE). In the PREE, the loss of responding that occurs in extinction is slower when the conditioned stimulus (CS) has been paired with a reinforcer on some of its presentations (partially reinforced) instead of every presentation (continuously reinforced). According to a time-based or "time-accumulation" view (e.g., Gallistel and Gibbon, 2000), the PREE occurs because the organism has learned in partial reinforcement to expect the reinforcer after a larger amount of time has accumulated in the CS over trials. In contrast, according to a trial-based view (e.g., Capaldi, 1967), the PREE occurs because the organism has learned in partial reinforcement to expect the reinforcer after a larger number of CS presentations. Experiment 1 used a procedure that equated partially and continuously reinforced groups on their expected times to reinforcement during conditioning. A PREE was still observed. Experiment 2 then used an extinction procedure that allowed time in the CS and the number of trials to accumulate differentially through extinction. The PREE was still evident when responding was examined as a function of expected time units to the reinforcer, but was eliminated when responding was examined as a function of expected trial units to the reinforcer. There was no evidence that the animal responded according to the ratio of time accumulated during the CS in extinction over the time in the CS expected before the reinforcer. The results thus favor a trial-based account over a time-based account of extinction and the PREE. This article is part of a Special Issue entitled: Associative and Temporal Learning. Copyright © 2013 Elsevier B.V. All rights reserved.
Counte, M A; Glandon, G L
1988-01-01
Currently much interest is focused on the uses of cost-accounting systems within the hospital industry. Proponents frequently contend that such systems will help hospitals successfully adapt to new methods of financial reimbursement because they are essential to a number of major management functions, including competitive bidding, cost management, pricing, and profitability assessment. This article reports the results of a study conducted to examine the extent to which hospitals in a major market are actually beginning to use standard cost-accounting systems and identify factors that either aid or hinder the diffusion of these methods. Chief financial officers from 94 hospitals (83 percent response rate) participated in the study during the summer of 1986 where less than half of the hospitals (43 percent) had recently purchased a cost-accounting system. Detailed information about the interface of cost-accounting systems with other application systems and their specific management uses is reported.
Hospitals' Internal Accountability
Kraetschmer, Nancy; Jass, Janak; Woodman, Cheryl; Koo, Irene; Kromm, Seija K.; Deber, Raisa B.
2014-01-01
This study aimed to enhance understanding of the dimensions of accountability captured and not captured in acute care hospitals in Ontario, Canada. Based on an Ontario-wide survey and follow-up interviews with three acute care hospitals in the Greater Toronto Area, we found that the two dominant dimensions of hospital accountability being reported are financial and quality performance. These two dimensions drove both internal and external reporting. Hospitals' internal reports typically included performance measures that were required or mandated in external reports. Although respondents saw reporting as a valuable mechanism for hospitals and the health system to monitor and track progress against desired outcomes, multiple challenges with current reporting requirements were communicated, including the following: 58% of survey respondents indicated that performance-reporting resources were insufficient; manual data capture and performance reporting were prevalent, with the majority of hospitals lacking sophisticated tools or technology to effectively capture, analyze and report performance data; hospitals tended to focus on those processes and outcomes with high measurability; and 53% of respondents indicated that valuable cross-system accountability, performance measures or both were not captured by current reporting requirements. PMID:25305387
Accountability, California Style: Counting or Accounting?
ERIC Educational Resources Information Center
Russell, Michael; Higgins, Jennifer; Raczek, Anastasia
2004-01-01
Across the nation and at nearly all levels of our educational system, efforts to hold schools accountable for student learning dominate strategies for improving the quality of education. At both the national and state level, student testing stands at the center of educational accountability programs, such that schools are effectively held…
Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.
ERIC Educational Resources Information Center
Tidwell, Sam B.
This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…
ERIC Educational Resources Information Center
Palaich, Robert M.; Griffin Good, Dixie; van der Ploeg, Arie
2004-01-01
Driven by growing accountability pressures, states and districts have invested in a variety of computerized systems for data storage, analysis, and reporting. As accountability policies demand access to more transparent and accurate data about every aspect of the education process, developing linkages among historically disparate systems is…
Software-Based Student Response Systems: An Interdisciplinary Initiative
ERIC Educational Resources Information Center
Fischer, Carol M.; Hoffman, Michael S.; Casey, Nancy C.; Cox, Maureen P.
2015-01-01
Colleagues from information technology and three academic departments collaborated on an instructional technology initiative to employ student response systems in classes in mathematics, accounting and education. The instructors assessed the viability of using software-based systems to enable students to use their own devices (cell phones,…
41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?
Code of Federal Regulations, 2010 CFR
2010-07-01
... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71... accounting system? To: (a) Pay authorized and allowable travel expenses of employees; (b) Provide standard...
System of environmental and economic accounting for water pollution and the result analysis
NASA Astrophysics Data System (ADS)
Tan, Yarong
2017-10-01
With the gradual acceleration of China's industrialization process, the environmental pollution caused by industrial production is more and more serious, especially water pollution. To construct a System of Environmental and Economic Accounting for water pollution, to a certain extent, can promote the green development of national economy in China. The System of Environmental and Economic Accounting for water pollution is analyzed and studied in this paper.
78 FR 38739 - Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants
Federal Register 2010, 2011, 2012, 2013, 2014
2013-06-27
... NUCLEAR REGULATORY COMMISSION [NRC-2012-0109] Special Nuclear Material Control and Accounting... Guide (RG) 5.29, ``Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants... material control and accounting. This guide applies to all nuclear power plants. ADDRESSES: Please refer to...
ERIC Educational Resources Information Center
Felner, Robert D.; Bolton, Natalie; Seitsinger, Anne M.; Brand, Stephen; Burns, Amy
2008-01-01
This article reports on one ongoing statewide effort to create a high-quality data reporting and utilization system (i.e., High-Performance Learning Community [HiPlaces] Assessment) to inform educational accountability and improvement efforts system. This effort has undergoing refinement for more than a decade. The article describes the features…
Implementing Outcomes Based Accountability in Children's Services. Case Studies
ERIC Educational Resources Information Center
Bergeron, Caroline; Chamberlain, Tamsin; George, Nalia; Golden, Sarah; Mundy, Ellie; Southcott, Clare; Walker, Fiona
2010-01-01
Outcomes Based Accountability (OBA) is an approach that Children's Trusts and Children's Services can use to assist with planning services and assessing their performance. The OBA approach focuses on outcomes that are desired and monitoring and evidencing progress towards those desired outcomes. OBA makes a distinction between two types of…
Bonde, Morten; Bossen, Claus; Danholt, Peter
2018-04-19
This article analyses an experiment into healthcare governance in Denmark inspired by principles of value-based health care and intended to re-orient the focus of healthcare governance from 'productivity' to 'value for the patient'. The region in charge of the experiment exempted nine hospital departments from activity-based financing and accountability based on diagnosis-related groups, which allegedly incentivised hospitals in 'perverse' and counterproductive ways. Instead, the departments were to develop new indicators from their local practices to support and account for quality and value for the patient. Drawing on the actor-network theory concept of 'translation', this article analyses how the experiment was received and put into practice in the nine departments, and how it established new kinds of accountability relations. We argue that the experiment provides fruitful inspiration for future governance schemes in healthcare to embrace the local complexities of clinical practices. In particular, we argue that the locally developed indicators facilitated what we call 'dialogical accountability', and we discuss whether this represents a feasible way forward for value-based health care. © 2018 Foundation for the Sociology of Health & Illness.
Accountable Information Flow for Java-Based Web Applications
2010-01-01
runtime library Swift server runtime Java servlet framework HTTP Web server Web browser Figure 2: The Swift architecture introduced an open-ended...On the server, the Java application code links against Swift’s server-side run-time library, which in turn sits on top of the standard Java servlet ...AFRL-RI-RS-TR-2010-9 Final Technical Report January 2010 ACCOUNTABLE INFORMATION FLOW FOR JAVA -BASED WEB APPLICATIONS
Oral Health Care Delivery Within the Accountable Care Organization.
Blue, Christine; Riggs, Sheila
2016-06-01
The accountable care organization (ACO) provides an opportunity to strategically design a comprehensive health system in which oral health works within primary care. A dental hygienist/therapist within the ACO represents value-based health care in action. Inspired by health care reform efforts in Minnesota, a vision of an accountable care organization that integrates oral health into primary health care was developed. Dental hygienists and dental therapists can help accelerate the integration of oral health into primary care, particularly in light of the compelling evidence confirming the cost-effectiveness of care delivered by an allied workforce. A dental insurance Chief Operating Officer and a dental hygiene educator used their unique perspectives and experience to describe the potential of an interdisciplinary team-based approach to individual and population health, including oral health, via an accountable care community. The principles of the patient-centered medical home and the vision for accountable care communities present a paradigm shift from a curative system of care to a prevention-based system that encompasses the behavioral, social, nutritional, economic, and environmental factors that impact health and well-being. Oral health measures embedded in the spectrum of general health care have the potential to ensure a truly comprehensive healthcare system. Published by Elsevier Inc.
22 CFR 308.7 - Use of social security account number in records systems. [Reserved
Code of Federal Regulations, 2011 CFR
2011-04-01
... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...
22 CFR 308.7 - Use of social security account number in records systems. [Reserved
Code of Federal Regulations, 2013 CFR
2013-04-01
... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...
22 CFR 308.7 - Use of social security account number in records systems. [Reserved
Code of Federal Regulations, 2012 CFR
2012-04-01
... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...
22 CFR 308.7 - Use of social security account number in records systems. [Reserved
Code of Federal Regulations, 2014 CFR
2014-04-01
... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...
22 CFR 308.7 - Use of social security account number in records systems. [Reserved
Code of Federal Regulations, 2010 CFR
2010-04-01
... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...
"Catalyst Data": Perverse Systemic Effects of Audit and Accountability in Australian Schooling
ERIC Educational Resources Information Center
Lingard, Bob; Sellar, Sam
2013-01-01
This paper examines the perverse effects of the new accountability regime central to the Labor government's national reform agenda in schooling. The focus is on National Assessment Program -- Literacy and Numeracy (NAPLAN) results that now act as "catalyst data" and are pivotal to school and system accountability. We offer a case study,…
Bell Laboratories Book Acquisition, Accounting and Cataloging System (BELLTIP).
ERIC Educational Resources Information Center
Sipfle, William K.
BELLTIP is an on-line library processing system concerned with book acquisitions, cataloging, and financial accounting for a newwork of 26 technical libraries. At its center is an interactively updated and queried set of files concerned with all items currently in process. Principal products include all purchase orders, claims, and cancellations;…
Accounting for Systems Analysts in the 21st Century
ERIC Educational Resources Information Center
Giordano, Thomas; McAleer, Brenda; Szakas, Joseph S.
2010-01-01
Computer Information System (CIS) majors are required to successfully complete an introductory accounting course. Given the current forces in the financial world, the appropriateness of this course warrants scrutiny as to whether it properly serves the student, and the degree to which it continues to meet the IS 2002 outcomes. The current business…
NASA Astrophysics Data System (ADS)
Dutta, Dushmanta; Vaze, Jai; Kim, Shaun; Hughes, Justin; Yang, Ang; Teng, Jin; Lerat, Julien
2017-04-01
Existing global and continental scale river models, mainly designed for integrating with global climate models, are of very coarse spatial resolutions and lack many important hydrological processes, such as overbank flow, irrigation diversion, groundwater seepage/recharge, which operate at a much finer resolution. Thus, these models are not suitable for producing water accounts, which have become increasingly important for water resources planning and management at regional and national scales. A continental scale river system model called Australian Water Resource Assessment River System model (AWRA-R) has been developed and implemented for national water accounting in Australia using a node-link architecture. The model includes major hydrological processes, anthropogenic water utilisation and storage routing that influence the streamflow in both regulated and unregulated river systems. Two key components of the model are an irrigation model to compute water diversion for irrigation use and associated fluxes and stores and a storage-based floodplain inundation model to compute overbank flow from river to floodplain and associated floodplain fluxes and stores. The results in the Murray-Darling Basin shows highly satisfactory performance of the model with median daily Nash-Sutcliffe Efficiency (NSE) of 0.64 and median annual bias of less than 1% for the period of calibration (1970-1991) and median daily NSE of 0.69 and median annual bias of 12% for validation period (1992-2014). The results have demonstrated that the performance of the model is less satisfactory when the key processes such as overbank flow, groundwater seepage and irrigation diversion are switched off. The AWRA-R model, which has been operationalised by the Australian Bureau of Meteorology for continental scale water accounting, has contributed to improvements in the national water account by substantially reducing accounted different volume (gain/loss).
Performance-Based Accountability in Qatar: A State in Progress
ERIC Educational Resources Information Center
Jaafar, Sonia Ben
2011-01-01
It has become a normative practice to include Performance-Based Accountability (PBA) policies in educational reforms to foster school changes that enhance student learning and success. There is considerable variation in PBA models that have an important impact on how they operate in schools. It is, therefore, important to characterize PBA models…
Digital Game-Based Learning in Accounting and Business Education
ERIC Educational Resources Information Center
Carenys, Jordi; Moya, Soledad
2016-01-01
This article presents a review of the accounting and business literature on digital game-based learning (DGBL). The article classifies what is already settled in the literature about the theoretical foundations of DGBL's effectiveness and its practical use into three categories. The first comprises what is known about the evaluation of digital…
Iowa Community Colleges Accounting Manual.
ERIC Educational Resources Information Center
Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.
This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…
School District Program Cost Accounting: An Alternative Approach
ERIC Educational Resources Information Center
Hentschke, Guilbert C.
1975-01-01
Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)
ERIC Educational Resources Information Center
Smarick, Andy
2016-01-01
The new federal education law, the Every Student Succeeds Act (ESSA), gives states the opportunity to rethink their K-12 accountability systems. Gone are No Child Left Behind's (NCLB) tight rules for assessing and intervening in schools and districts. This could not come at a better time for urban schooling. Urban districts operate in a very…
Accounting Control Technology Using SAP: A Case-Based Approach
ERIC Educational Resources Information Center
Ragan, Joseph; Puccio, Christopher; Talisesky, Brandon
2014-01-01
The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing…
Australian Rural Accountants' Views on How Locally Provided CPD Compares with City-Based Provision
ERIC Educational Resources Information Center
Halabi, Abdel K.
2015-01-01
This paper analyses Australian rural accountants' attitudes and levels of satisfaction with continuing professional development (CPD), based on whether the CPD was delivered by a professional accounting body in a rural or metropolitan area. The paper responds to prior research that finds rural accountants are dissatisfied with professional…
Topp, Stephanie M; Black, Jim; Morrow, Martha; Chipukuma, Julien M; Van Damme, Wim
2015-02-18
Questions about the impact of large donor-funded HIV interventions on low- and middle-income countries' health systems have been the subject of a number of expert commentaries, but comparatively few empirical research studies. Aimed at addressing a particular evidence gap vis-à-vis the influence of HIV service scale-up on micro-level health systems, this article examines the impact of HIV scale-up on mechanisms of accountability in Zambian primary health facilities. Guided by the Mechanisms of Effect framework and Brinkerhoff's work on accountability, we conducted an in-depth multi-case study to examine how HIV services influenced mechanisms of administrative and social accountability in four Zambian primary health centres. Sites were selected for established (over 3 yrs) antiretroviral therapy (ART) services and urban, peri-urban and rural characteristics. Case data included provider interviews (60); patient interviews (180); direct observation of facility operations (2 wks/centre) and key informant interviews (14). Resource-intensive investment in HIV services contributed to some early gains in administrative answerability within the four ART departments, helping to establish the material capabilities necessary to deliver and monitor service delivery. Simultaneous investment in external supervision and professional development helped to promote transparency around individual and team performance and also strengthened positive work norms in the ART departments. In the wider health centres, however, mechanisms of administrative accountability remained weak, hindered by poor data collection and under capacitated leadership. Substantive gains in social accountability were also elusive as HIV scale-up did little to address deeply rooted information and power asymmetries in the wider facilities. Short terms gains in primary-level service accountability may arise from investment in health system hardware. However, sustained improvements in service quality and
Detecting impossible changes in infancy: a three-system account
Wang, Su-hua; Baillargeon, Renée
2012-01-01
Can infants detect that an object has magically disappeared, broken apart or changed color while briefly hidden? Recent research suggests that infants detect some but not other ‘impossible’ changes; and that various contextual manipulations can induce infants to detect changes they would not otherwise detect. We present an account that includes three systems: a physical-reasoning, an object-tracking, and an object-representation system. What impossible changes infants detect depends on what object information is included in the physical-reasoning system; this information becomes subject to a principle of persistence, which states that objects can undergo no spontaneous or uncaused change. What contextual manipulations induce infants to detect impossible changes depends on complex interplays between the physical-reasoning system and the object-tracking and object-representation systems. PMID:18078778
ERIC Educational Resources Information Center
Evers, Williamson M., Ed.; Walberg, Herbert J., Ed.
This book presents the perspectives of experts from the fields of history, economics, political science, and psychology on what is known about accountability, what still needs to be learned, what should be done right now, and what should be avoided in devising accountability systems. The common myths about accountability are dispelled and how it…
21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.
Code of Federal Regulations, 2010 CFR
2010-04-01
... accounting shall be made, in accordance with paragraph (e) of this section, of any disclosure under paragraph (a) of this section of a record that is not a disclosure under § 21.70. (e) Where an accounting is... of the disclosure. The accounting shall not be considered a Privacy Act Record System. (2) Retain the...
Management accounting for advanced technological environments.
Kaplan, R S
1989-08-25
Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurement of quality, manufacturing lead times, flexibility, and customer responsiveness, as well as more accurate measures of the actual costs of consumed resources. Activity-based cost systems can assign the costs of indirect and support resources to the specific products and activities that benefit from these resources. Both operational control and activity-based systems represent new opportunities for improved managerial information in complex, technologically advanced environments.
ERIC Educational Resources Information Center
Kane, Thomas J.; Staiger, Douglas O.; Geppert, Jeffrey
2002-01-01
The accountability debate tends to devolve into a battle between the pro-testing and anti-testing crowds. When it comes to the design of a school accountability system, the devil is truly in the details. A well-designed accountability plan may go a long way toward giving school personnel the kinds of signals they need to improve performance.…
A brain-based account of "basic-level" concepts.
Bauer, Andrew James; Just, Marcel Adam
2017-11-01
This study provides a brain-based account of how object concepts at an intermediate (basic) level of specificity are represented, offering an enriched view of what it means for a concept to be a basic-level concept, a research topic pioneered by Rosch and others (Rosch et al., 1976). Applying machine learning techniques to fMRI data, it was possible to determine the semantic content encoded in the neural representations of object concepts at basic and subordinate levels of abstraction. The representation of basic-level concepts (e.g. bird) was spatially broad, encompassing sensorimotor brain areas that encode concrete object properties, and also language and heteromodal integrative areas that encode abstract semantic content. The representation of subordinate-level concepts (robin) was less widely distributed, concentrated in perceptual areas that underlie concrete content. Furthermore, basic-level concepts were representative of their subordinates in that they were neurally similar to their typical but not atypical subordinates (bird was neurally similar to robin but not woodpecker). The findings provide a brain-based account of the advantages that basic-level concepts enjoy in everyday life over subordinate-level concepts: the basic level is a broad topographical representation that encompasses both concrete and abstract semantic content, reflecting the multifaceted yet intuitive meaning of basic-level concepts. Copyright © 2017 Elsevier Inc. All rights reserved.
Individual social security accounts: issues in assessing administrative feasibility and costs.
Olsen, K A; Salisbury, D L
1998-11-01
Whether to add individual accounts (IAs) to the Social Security system is a highly political issue. But almost lost in the debate so far have been any practical considerations about how to administer such accounts. Any discussion of whether to create individual accounts must also address the basic but critical questions of how they would work: Who would run them? What would they cost? Logistically, are they even possible? This EBRI Issue Brief provides an overview of the most salient administrative issues facing the current Social Security reform debate--issues that challenge proponents to carefully think through how their proposals could be implemented so as to achieve their policy goals. The options and difficulties in administering IAs raise concerns that cut across ideology. The object of this report is neither to dissuade the advocates nor support the critics of individual accounts. Rather, it is to bring practical considerations to a political debate that has largely ignored the pragmatic challenges of whether IAs would be too complex for participants to understand or too difficult for record keepers to administer. The major findings in this analysis include: Adding individual accounts to Social Security could be the largest undertaking in the history of the U.S. financial market, and no system to date has the capacity to administer such a system. The number of workers currently covered by Social Security--the largest single entitlement program in the nation--is at least four times higher than the combined number of all tax-favored employment-based retirement accounts in the United States, which are administered by hundreds of entities. Direct comparisons between employment-based retirement savings plans and Social Security reform are tenuous at best. Social Security covers workers and businesses that are disproportionately excluded from employment-based plans. Because of these differences, a system of individual Social Security accounts would be more
ERIC Educational Resources Information Center
Kunzweiler, Charles
1981-01-01
Present systems of accountability, which require excessive paperwork and force teachers into the "Directive Teaching Model," cause special education teachers to be accountable to the system rather than to self-actualization needs of students. Special education teachers must have the freedom and training to create "unique"…
Salience and Attention in Surprisal-Based Accounts of Language Processing
Zarcone, Alessandra; van Schijndel, Marten; Vogels, Jorrig; Demberg, Vera
2016-01-01
The notion of salience has been singled out as the explanatory factor for a diverse range of linguistic phenomena. In particular, perceptual salience (e.g., visual salience of objects in the world, acoustic prominence of linguistic sounds) and semantic-pragmatic salience (e.g., prominence of recently mentioned or topical referents) have been shown to influence language comprehension and production. A different line of research has sought to account for behavioral correlates of cognitive load during comprehension as well as for certain patterns in language usage using information-theoretic notions, such as surprisal. Surprisal and salience both affect language processing at different levels, but the relationship between the two has not been adequately elucidated, and the question of whether salience can be reduced to surprisal / predictability is still open. Our review identifies two main challenges in addressing this question: terminological inconsistency and lack of integration between high and low levels of representations in salience-based accounts and surprisal-based accounts. We capitalize upon work in visual cognition in order to orient ourselves in surveying the different facets of the notion of salience in linguistics and their relation with models of surprisal. We find that work on salience highlights aspects of linguistic communication that models of surprisal tend to overlook, namely the role of attention and relevance to current goals, and we argue that the Predictive Coding framework provides a unified view which can account for the role played by attention and predictability at different levels of processing and which can clarify the interplay between low and high levels of processes and between predictability-driven expectation and attention-driven focus. PMID:27375525
Salience and Attention in Surprisal-Based Accounts of Language Processing.
Zarcone, Alessandra; van Schijndel, Marten; Vogels, Jorrig; Demberg, Vera
2016-01-01
The notion of salience has been singled out as the explanatory factor for a diverse range of linguistic phenomena. In particular, perceptual salience (e.g., visual salience of objects in the world, acoustic prominence of linguistic sounds) and semantic-pragmatic salience (e.g., prominence of recently mentioned or topical referents) have been shown to influence language comprehension and production. A different line of research has sought to account for behavioral correlates of cognitive load during comprehension as well as for certain patterns in language usage using information-theoretic notions, such as surprisal. Surprisal and salience both affect language processing at different levels, but the relationship between the two has not been adequately elucidated, and the question of whether salience can be reduced to surprisal / predictability is still open. Our review identifies two main challenges in addressing this question: terminological inconsistency and lack of integration between high and low levels of representations in salience-based accounts and surprisal-based accounts. We capitalize upon work in visual cognition in order to orient ourselves in surveying the different facets of the notion of salience in linguistics and their relation with models of surprisal. We find that work on salience highlights aspects of linguistic communication that models of surprisal tend to overlook, namely the role of attention and relevance to current goals, and we argue that the Predictive Coding framework provides a unified view which can account for the role played by attention and predictability at different levels of processing and which can clarify the interplay between low and high levels of processes and between predictability-driven expectation and attention-driven focus.
41 CFR 301-71.303 - What data must we capture in our travel advance accounting system?
Code of Federal Regulations, 2010 CFR
2010-07-01
... capture in our travel advance accounting system? 301-71.303 Section 301-71.303 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY... must we capture in our travel advance accounting system? You must capture the following data: (a) The...
Tabor, Whitney; Cho, Pyeong W; Dankowicz, Harry
2013-01-01
Human participants and recurrent ("connectionist") neural networks were both trained on a categorization system abstractly similar to natural language systems involving irregular ("strong") classes and a default class. Both the humans and the networks exhibited staged learning and a generalization pattern reminiscent of the Elsewhere Condition (Kiparsky, 1973). Previous connectionist accounts of related phenomena have often been vague about the nature of the networks' encoding systems. We analyzed our network using dynamical systems theory, revealing topological and geometric properties that can be directly compared with the mechanisms of non-connectionist, rule-based accounts. The results reveal that the networks "contain" structures related to mechanisms posited by rule-based models, partly vindicating the insights of these models. On the other hand, they support the one mechanism (OM), as opposed to the more than one mechanism (MOM), view of symbolic abstraction by showing how the appearance of MOM behavior can arise emergently from one underlying set of principles. The key new contribution of this study is to show that dynamical systems theory can allow us to explicitly characterize the relationship between the two perspectives in implemented models. © 2013 Cognitive Science Society, Inc.
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,…
Securing the Global Airspace System Via Identity-Based Security
NASA Technical Reports Server (NTRS)
Ivancic, William D.
2015-01-01
Current telecommunications systems have very good security architectures that include authentication and authorization as well as accounting. These three features enable an edge system to obtain access into a radio communication network, request specific Quality-of-Service (QoS) requirements and ensure proper billing for service. Furthermore, the links are secure. Widely used telecommunication technologies are Long Term Evolution (LTE) and Worldwide Interoperability for Microwave Access (WiMAX) This paper provides a system-level view of network-centric operations for the global airspace system and the problems and issues with deploying new technologies into the system. The paper then focuses on applying the basic security architectures of commercial telecommunication systems and deployment of federated Authentication, Authorization and Accounting systems to provide a scalable, evolvable reliable and maintainable solution to enable a globally deployable identity-based secure airspace system.
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...
Cost Accounting and Accountability: One Approach.
ERIC Educational Resources Information Center
Gingold, William
This paper outlines an approach designed to provide an accurate and efficient cost accounting system for use in schools and other social service organizations. In his discussion, the author presents a detailed step-by-step description of how to establish, plan, and operate the system. The basic element of the system is the Daily Event Record…
Code of Federal Regulations, 2010 CFR
2010-07-01
... accounting system do in relation to common carrier transportation? 301-72.100 Section 301-72.100 Public... for Common Carrier Transportation § 301-72.100 What must my travel accounting system do in relation to... claims accounting systems with common carrier transportation documents and data for audit purposes; (c...
Why revisit your cost-accounting strategy.
Arredondo, Ricky
2014-07-01
Healthcare entities seeking to develop effective cost-accounting systems should take six steps to avoid potential pitfalls: Secure broad executive-level support for the effort. Ensure systems are in place to analyze the disparate data. Define measurable objectives to ensure that implementation achieves desired results. Give due consideration to implementation planning. Train support staff sufficiently to avoid underutilization. Develop a sufficiently broad base of staff support for the system.
System-Level Performance of Antenna Arrays in CDMA-Based Cellular Mobile Radio Systems
NASA Astrophysics Data System (ADS)
Czylwik, Andreas; Dekorsy, Armin
2004-12-01
Smart antennas exploit the inherent spatial diversity of the mobile radio channel, provide an antenna gain, and also enable spatial interference suppression leading to reduced intracell as well as intercell interference. Especially, for the downlink of future CDMA-based mobile communications systems, transmit beamforming is seen as a well-promising smart antenna technique. The main objective of this paper is to study the performance of diverse antenna array topologies when applied for transmit beamforming in the downlink of CDMA-based networks. In this paper, we focus on uniform linear array (ULA) and uniform circular array (UCA) topologies. For the ULA, we consider three-sector base stations with one linear array per sector. While recent research on downlink beamforming is often restricted to one single cell, this study takes into account the important impact of intercell interference on the performance by evaluating complete networks. Especially, from the operator perspective, system capacity and system coverage are very essential parameters of a cellular system so that there is a clear necessity of intensive system level investigations. Apart from delivering assessments on the performance of the diverse antenna array topologies, in the paper also different antenna array parameters, such as element spacing and beamwidth of the sector antennas, are optimized. Although we focus on the network level, fast channel fluctuations are taken into account by including them analytically into the signal-to-interference calculation.
ERIC Educational Resources Information Center
Sobe, Noah W.; Boven, David T.
2014-01-01
Late-19th century World's Fairs constitute an important chapter in the history of educational accountability. International expositions allowed for educational systems and practices to be "audited" by lay and expert audiences. In this article we examine how World's Fair exhibitors sought to make visible educational practices and…
Fallon, Anthony B; Mak, Eva; Tehan, Gerald; Daly, Charmaine
2005-01-01
The retrieval-based account of serial recall (Saint-Aubin & Poirier, 2000) attributes lexicality, phonological similarity, and articulatory suppression effects to a process where long-term representations are used to reconstruct degraded phonological traces. Two experiments tested this assumption by manipulating these factors in the recall of four- and five-item lists of words and non-words. Lexicality enhanced item recall (IR), but only affected position accuracy (PA) for five-item lists under suppression. Phonological similarity influenced both words and non-words, and produced impaired PA in silent and suppressed conditions. Consistent with the retrieval-based account, words and non-words of high word-likeness appear subject to redintegration. However, some findings, like suppression not reducing the phonological similarity impairment in suppressed conditions, present challenges for the retrieval-based account and other models of serial recall.
NASA Astrophysics Data System (ADS)
Edouard, Simon; Vincendon, Béatrice; Ducrocq, Véronique
2018-05-01
Intense precipitation events in the Mediterranean often lead to devastating flash floods (FF). FF modelling is affected by several kinds of uncertainties and Hydrological Ensemble Prediction Systems (HEPS) are designed to take those uncertainties into account. The major source of uncertainty comes from rainfall forcing and convective-scale meteorological ensemble prediction systems can manage it for forecasting purpose. But other sources are related to the hydrological modelling part of the HEPS. This study focuses on the uncertainties arising from the hydrological model parameters and initial soil moisture with aim to design an ensemble-based version of an hydrological model dedicated to Mediterranean fast responding rivers simulations, the ISBA-TOP coupled system. The first step consists in identifying the parameters that have the strongest influence on FF simulations by assuming perfect precipitation. A sensitivity study is carried out first using a synthetic framework and then for several real events and several catchments. Perturbation methods varying the most sensitive parameters as well as initial soil moisture allow designing an ensemble-based version of ISBA-TOP. The first results of this system on some real events are presented. The direct perspective of this work will be to drive this ensemble-based version with the members of a convective-scale meteorological ensemble prediction system to design a complete HEPS for FF forecasting.
26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.
Code of Federal Regulations, 2010 CFR
2010-04-01
...). The company retained with respect to such reserves from gross investment income on Separate Account A... retained with respect to such reserves from gross investment income on Separate Account B a total of $5,720... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Contracts with reserves based on segregated...
DOE Office of Scientific and Technical Information (OSTI.GOV)
Pickett, Chris A; Kovacic, Donald N; Morgan, Jim
processing and to add tamper-indicating and data authentication features to some of the pertinent system components. Future efforts will focus on these needs along with implementing protocols relevant to IAEA safeguards. The work detailed in this report demonstrates the feasibility of constructing RF devices that can survive the operational rigors associated with the transportation, storage, and processing of UF6 cylinders. The system software specially designed for this project is called Cylinder Accounting and Tracking System (CATS). This report details the elements of the CATS rules-based architecture and its use in safeguards-monitoring and asset-tracking applications. Information is also provided on improvements needed to make the technology ready, as well as options for improving the safeguards aspects of the technology. The report also includes feedback from personnel involved in the testing, as well as individuals who could utilize an RF-based system in supporting the performance of their work. The system software was set up to support a Mailbox declaration, where a declaration can be made either before or after cylinder movements take place. When the declaration is made before cylinders move, the operators must enter this information into CATS. If the IAEA then shows up unexpectedly at the facility, they can see how closely the operational condition matches the declaration. If the declaration is made after the cylinders move, this provides greater operational flexibility when schedules are interrupted or are changed, by allowing operators to declare what moves have been completed. The IAEA can then compare where cylinders are with where CATS or the system says they are located. The ability of CATS to automatically generate Mailbox declarations is seen by the authors as a desirable feature. The Mailbox approach is accepted by the IAEA but has not been widely implemented (and never in enrichment facilities). During the course of this project, we have incorporated
A New Approach to Accountability: Creating Effective Learning Environments for Programs
ERIC Educational Resources Information Center
Surr, Wendy
2012-01-01
This article describes a new paradigm for accountability that envisions afterschool programs as learning organizations continually engaged in improving quality. Nearly 20 years into the era of results-based accountability, a new generation of afterschool accountability systems is emerging. Rather than aiming to test whether programs have produced…
Conception of a cost accounting model for doctors' offices.
Britzelmaier, Bernd; Eller, Brigitte
2004-01-01
Physicians are required, due to economical, financial, competitive, demographical and market-induced framework conditions, to pay increasing attention to the entrepreneurial administration of their offices. Because of restructuring policies throughout the public health system--on the grounds of increasing financing problems--more and better transparency of costs will be indispensable in all fields of medical activities in the future. The more cost-conscious public health insurance institutions or other public health funds will need professional cost accounting systems, which will provide, for minimum maintenance expense, standardised basis cost information as a device for decision. The conception of cost accounting for doctors' offices presented in this paper shows an integrated cost accounting approach based on activity and marginal costing philosophy. The conception presented provides a suitable basis for the development of standard software for cost accounting systems for doctors' offices.
DOT National Transportation Integrated Search
1977-01-10
The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. This report is presented in...
A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)
NASA Astrophysics Data System (ADS)
Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella
2007-12-01
The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.
7 CFR 1770.12 - Supplementary accounts.
Code of Federal Regulations, 2010 CFR
2010-01-01
... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of... shall be changed to conform with the State's accounting system. (b) In addition to the accounts set... Uniform System of Accounts. In those instances in which a State regulatory body having jurisdiction over...
LCA and emergy accounting of aquaculture systems: towards ecological intensification.
Wilfart, Aurélie; Prudhomme, Jehane; Blancheton, Jean-Paul; Aubin, Joël
2013-05-30
An integrated approach is required to optimise fish farming systems by maximising output while minimising their negative environmental impacts. We developed a holistic approach to assess the environmental performances by combining two methods based on energetic and physical flow analysis. Life Cycle Assessment (LCA) is a normalised method that estimates resource use and potential impacts throughout a product's life cycle. Emergy Accounting (EA) refers the amount of energy directly or indirectly required by a product or a service. The combination of these two methods was used to evaluate the environmental impacts of three contrasting fish-farming systems: a farm producing salmon in a recirculating system (RSF), a semi-extensive polyculture pond (PF1) and an extensive polyculture pond (PF2). The RSF system, with a low feed-conversion ratio (FCR = 0.95), had lower environmental impacts per tonne of live fish produced than did the two pond farms, when the effects on climate change, acidification, total cumulative energy demand, land competition and water dependence were considered. However, RSF was clearly disconnected from the surrounding environment and depended highly on external resources (e.g. nutrients, energy). Ponds adequately incorporated renewable natural resources but had higher environmental impacts due to incomplete use of external inputs. This study highlighted key factors necessary for the successful ecological intensification of fish farming, i.e., minimise external inputs, lower the FCR, and increase the use of renewable resources from the surrounding environment. The combination of LCA and EA seems to be a practical approach to address the complexity of optimising biophysical efficiency in aquaculture systems. Copyright © 2013 Elsevier Ltd. All rights reserved.
A brain-based account of “basic-level” concepts
Bauer, Andrew James; Just, Marcel Adam
2017-01-01
This study provides a brain-based account of how object concepts at an intermediate (basic) level of specificity are represented, offering an enriched view of what it means for a concept to be a basic-level concept, a research topic pioneered by Rosch and others (Rosch et al., 1976). Applying machine learning techniques to fMRI data, it was possible to determine the semantic content encoded in the neural representations of object concepts at basic and subordinate levels of abstraction. The representation of basic-level concepts (e.g. bird) was spatially broad, encompassing sensorimotor brain areas that encode concrete object properties, and also language and heteromodal integrative areas that encode abstract semantic content. The representation of subordinate-level concepts (robin) was less widely distributed, concentrated in perceptual areas that underlie concrete content. Furthermore, basic-level concepts were representative of their subordinates in that they were neurally similar to their typical but not atypical subordinates (bird was neurally similar to robin but not woodpecker). The findings provide a brain-based account of the advantages that basic-level concepts enjoy in everyday life over subordinate-level concepts: the basic level is a broad topographical representation that encompasses both concrete and abstract semantic content, reflecting the multifaceted yet intuitive meaning of basic-level concepts. PMID:28826947
1981-12-01
concerning actions needed to prevent destruction of existing information, correct property accounting systems so that future information is recorded...concerning actions needed to prevent destruction of existing informa- tion, correct property accounting systems so that future ii~formation is recorded...destroyed unless certain Department of the Army regulations are changed. Five of the fourteen recommendations address the actions needed to ensure that an
The Infrastructure of Accountability: Data Use and the Transformation of American Education
ERIC Educational Resources Information Center
Anagnostopoulos, Dorothea, Ed.; Rutledge, Stacey A., Ed.; Jacobsen, Rebecca, Ed.
2013-01-01
"The Infrastructure of Accountability" brings together leading and emerging scholars who set forth an ambitious conceptual framework for understanding the full impact of large-scale, performance-based accountability systems on education. Over the past 20 years, schools and school systems have been utterly reshaped by the demands of…
A Single-System Account of the Relationship between Priming, Recognition, and Fluency
ERIC Educational Resources Information Center
Berry, Christopher J.; Shanks, David R.; Henson, Richard N. A.
2008-01-01
A single-system computational model of priming and recognition was applied to studies that have looked at the relationship between priming, recognition, and fluency in continuous identification paradigms. The model was applied to 3 findings that have been interpreted as evidence for a multiple-systems account: (a) priming can occur for items not…
A Data-Based Financial Management Information System (FMIS) for Administrative Sciences Department
1990-12-01
Financial Management Information System that would result in improved management of financial assets, better use of clerical skills, and more detailed...develops and implements a personal computer-based Management Information System for the Management of the many funding accounts controlled by the...different software programs, into a single all-encompassing Management Information System . The system was written using dBASE IV and is currently operational.
ERIC Educational Resources Information Center
Lee, Kwangyhuyn; Weimer, Debbi
2002-01-01
Michigan is designing a new accountability system that combines high standards and statewide testing within a school accreditation framework. Sound assessment techniques are critical if the accountability system is to provide relevant information to schools and policymakers. One important component of a sound assessment system is measurement of…
A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.
Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa
2015-01-01
Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.
Nozari, Nazbanou; Dell, Gary S.; Schwartz, Myrna F.
2011-01-01
Despite the existence of speech errors, verbal communication is successful because speakers can detect (and correct) their errors. The standard theory of speech-error detection, the perceptual-loop account, posits that the comprehension system monitors production output for errors. Such a comprehension-based monitor, however, cannot explain the double dissociation between comprehension and error-detection ability observed in the aphasic patients. We propose a new theory of speech-error detection which is instead based on the production process itself. The theory borrows from studies of forced-choice-response tasks the notion that error detection is accomplished by monitoring response conflict via a frontal brain structure, such as the anterior cingulate cortex. We adapt this idea to the two-step model of word production, and test the model-derived predictions on a sample of aphasic patients. Our results show a strong correlation between patients’ error-detection ability and the model’s characterization of their production skills, and no significant correlation between error detection and comprehension measures, thus supporting a production-based monitor, generally, and the implemented conflict-based monitor in particular. The successful application of the conflict-based theory to error-detection in linguistic, as well as non-linguistic domains points to a domain-general monitoring system. PMID:21652015
Update: New Federal Financial Accounting for State and Local School Systems Due Out Soon.
ERIC Educational Resources Information Center
Sielke, Catherine C.
2002-01-01
Reports on several changes in the 2002 edition (forthcoming) of the federal government accounting handbook "Federal Financial Accounting for State and Local School Systems." Includes brief summary of "Emerging Issues" section of the handbook that addresses issues such as alternative revenues, charter schools, school safety and security,…
Lunar surface base propulsion system study, volume 1
NASA Technical Reports Server (NTRS)
1987-01-01
The efficiency, capability, and evolution of a lunar base will be largely dependent on the transportation system that supports it. Beyond Space Station in low Earth orbit (LEO), a Lunar-derived propellant supply could provide the most important resource for the transportation infrastructure. The key to an efficient Lunar base propulsion system is the degree of Lunar self-sufficiency (from Earth supply) and reasonable propulsion system performance. Lunar surface propellant production requirements must be accounted in the measurement of efficiency of the entire space transportation system. Of all chemical propellant/propulsion systems considered, hydrogen/oxygen (H/O) OTVs appear most desirable, while both H/O and aluminum/oxygen propulsion systems may be considered for the lander. Aluminized-hydrogen/oxygen and Silane/oxygen propulsion systems are also promising candidates. Lunar propellant availability and processing techniques, chemical propulsion/vehicle design characteristics, and the associated performance of the total transportation infrastructure are reviewed, conceptual propulsion system designs and vehicle/basing concepts, and technology requirements are assessed in context of a Lunar Base mission scenario.
DOE Office of Scientific and Technical Information (OSTI.GOV)
Crawford, J M; Ehinger, M H; Joseph, C
1978-10-01
Development work on a computerized system for nuclear materials control and accounting in a nuclear fuel reprocessing plant is described and evaluated. Hardware and software were installed and tested to demonstrate key measurement, measurement control, and accounting requirements at accountability input/output points using natural uranium. The demonstration included a remote data acquisition system which interfaces process and special instrumentation to a cenral processing unit.
An SSH key management system: easing the pain of managing key/user/account associations
NASA Astrophysics Data System (ADS)
Arkhipkin, D.; Betts, W.; Lauret, J.; Shiryaev, A.
2008-07-01
Cyber security requirements for secure access to computing facilities often call for access controls via gatekeepers and the use of two-factor authentication. Using SSH keys to satisfy the two factor authentication requirement has introduced a potentially challenging task of managing the keys and their associations with individual users and user accounts. Approaches for a facility with the simple model of one remote user corresponding to one local user would not work at facilities that require a many-to-many mapping between users and accounts on multiple systems. We will present an SSH key management system we developed, tested and deployed to address the many-to-many dilemma in the environment of the STAR experiment. We will explain its use in an online computing context and explain how it makes possible the management and tracing of group account access spread over many sub-system components (data acquisition, slow controls, trigger, detector instrumentation, etc.) without the use of shared passwords for remote logins.
DOT National Transportation Integrated Search
1977-01-10
The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. This report is presented in...
DOT National Transportation Integrated Search
1977-01-10
The purpose of the report is to present and document the detailed features of the uniform system of accounts and records and reporting system required by Section 15 of the Urban Mass Transportation Act of 1964, as amended. Volume 3 contains illustrat...
Bernstein, Leslie R; Trahiotis, Constantine
2017-02-01
Interaural cross-correlation-based models of binaural processing have accounted successfully for a wide variety of binaural phenomena, including binaural detection, binaural discrimination, and measures of extents of laterality based on interaural temporal disparities, interaural intensitive disparities, and their combination. This report focuses on quantitative accounts of data obtained from binaural detection experiments published over five decades. Particular emphasis is placed on stimulus contexts for which commonly used correlation-based approaches fail to provide adequate explanations of the data. One such context concerns binaural detection of signals masked by certain noises that are narrow-band and/or interaurally partially correlated. It is shown that a cross-correlation-based model that includes stages of peripheral auditory processing can, when coupled with an appropriate decision variable, account well for a wide variety of classic and recently published binaural detection data including those that have, heretofore, proven to be problematic.
S.T.A.R.S @ Glance (Student Teacher Accountability Reporting System)
ERIC Educational Resources Information Center
New Mexico Public Education Department, 2006
2006-01-01
This document introduces the Student Teacher Accountability Reporting System (STARS), the educational data collection and reporting model selected by the New Mexico Public Education Department (NMPED) to improve the quality and timeliness of data, analysis, and information in meeting increased reporting and analysis requirements. The STARS model…
ERIC Educational Resources Information Center
Khaleghi, Farahnaz
2010-01-01
The deluge of early child development research over the past 20 years has sparked an unprecedented public interest in the first years of children's lives. Research indicates that quality early education promotes the overall development of a healthy child. The Desired Results System, a standards-based accountability initiative of the California…
Code of Federal Regulations, 2011 CFR
2011-10-01
... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI). 204.7107 Section 204.7107 Federal... ADMINISTRATIVE MATTERS Uniform Contract Line Item Numbering System 204.7107 Contract accounting classification...
Accounting for estimated IQ in neuropsychological test performance with regression-based techniques.
Testa, S Marc; Winicki, Jessica M; Pearlson, Godfrey D; Gordon, Barry; Schretlen, David J
2009-11-01
Regression-based normative techniques account for variability in test performance associated with multiple predictor variables and generate expected scores based on algebraic equations. Using this approach, we show that estimated IQ, based on oral word reading, accounts for 1-9% of the variability beyond that explained by individual differences in age, sex, race, and years of education for most cognitive measures. These results confirm that adding estimated "premorbid" IQ to demographic predictors in multiple regression models can incrementally improve the accuracy with which regression-based norms (RBNs) benchmark expected neuropsychological test performance in healthy adults. It remains to be seen whether the incremental variance in test performance explained by estimated "premorbid" IQ translates to improved diagnostic accuracy in patient samples. We describe these methods, and illustrate the step-by-step application of RBNs with two cases. We also discuss the rationale, assumptions, and caveats of this approach. More broadly, we note that adjusting test scores for age and other characteristics might actually decrease the accuracy with which test performance predicts absolute criteria, such as the ability to drive or live independently.
From Accountability to Prevention: Early Warning Systems Put Data to Work for Struggling Students
ERIC Educational Resources Information Center
O'Cummings, Mindee; Therriault, Susan Bowles
2015-01-01
Educators at all levels care deeply about helping students succeed academically, graduate on time, and emerge from school well prepared for college and careers. Today's emphasis on holding schools accountable for failure--while necessary--is at best a means to an end. Findings from local and statewide accountability systems can help state…
SARS: Safeguards Accounting and Reporting Software
NASA Astrophysics Data System (ADS)
Mohammedi, B.; Saadi, S.; Ait-Mohamed, S.
In order to satisfy the requirements of the SSAC (State System for Accounting and Control of nuclear materials), for recording and reporting objectives; this computer program comes to bridge the gape between nuclear facilities operators and national inspection verifying records and delivering reports. The SARS maintains and generates at-facility safeguards accounting records and generates International Atomic Energy Agency (IAEA) safeguards reports based on accounting data input by the user at any nuclear facility. A database structure is built and BORLAND DELPHI programming language has been used. The software is designed to be user-friendly, to make extensive and flexible management of menus and graphs. SARS functions include basic physical inventory tacking, transaction histories and reporting. Access controls are made by different passwords.
Evaluating Web-Based Learning Systems
ERIC Educational Resources Information Center
Pergola, Teresa M.; Walters, L. Melissa
2011-01-01
Accounting educators continuously seek ways to effectively integrate instructional technology into accounting coursework as a means to facilitate active learning environments and address the technology-driven learning preferences of the current generation of students. Most accounting textbook publishers now provide interactive, web-based learning…
An agent-based simulation model to study accountable care organizations.
Liu, Pai; Wu, Shinyi
2016-03-01
Creating accountable care organizations (ACOs) has been widely discussed as a strategy to control rapidly rising healthcare costs and improve quality of care; however, building an effective ACO is a complex process involving multiple stakeholders (payers, providers, patients) with their own interests. Also, implementation of an ACO is costly in terms of time and money. Immature design could cause safety hazards. Therefore, there is a need for analytical model-based decision-support tools that can predict the outcomes of different strategies to facilitate ACO design and implementation. In this study, an agent-based simulation model was developed to study ACOs that considers payers, healthcare providers, and patients as agents under the shared saving payment model of care for congestive heart failure (CHF), one of the most expensive causes of sometimes preventable hospitalizations. The agent-based simulation model has identified the critical determinants for the payment model design that can motivate provider behavior changes to achieve maximum financial and quality outcomes of an ACO. The results show nonlinear provider behavior change patterns corresponding to changes in payment model designs. The outcomes vary by providers with different quality or financial priorities, and are most sensitive to the cost-effectiveness of CHF interventions that an ACO implements. This study demonstrates an increasingly important method to construct a healthcare system analytics model that can help inform health policy and healthcare management decisions. The study also points out that the likely success of an ACO is interdependent with payment model design, provider characteristics, and cost and effectiveness of healthcare interventions.
ERIC Educational Resources Information Center
General Accounting Office, Washington, DC.
The adequacy of the Department of Education's automated information system for the Guaranteed Student Loan Program was assessed. The review conducted by the U.S. General Accounting Office focused on the department's efforts and plans to correct system deficiencies, the reasonableness and propriety of major system costs incurred, and the…
Enhancement of CLAIM (clinical accounting information) for a localized Chinese version.
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.
An ontology-based telemedicine tasks management system architecture.
Nageba, Ebrahim; Fayn, Jocelyne; Rubel, Paul
2008-01-01
The recent developments in ambient intelligence and ubiquitous computing offer new opportunities for the design of advanced Telemedicine systems providing high quality services, anywhere, anytime. In this paper we present an approach for building an ontology-based task-driven telemedicine system. The architecture is composed of a task management server, a communication server and a knowledge base for enabling decision makings taking account of different telemedical concepts such as actors, resources, services and the Electronic Health Record. The final objective is to provide an intelligent management of the different types of available human, material and communication resources.
ERIC Educational Resources Information Center
Reason, Paul L.; Tankard, George G., Jr.
This handbook serves as a basic guide to property accounting for local and state school systems in the U.S. Information and guidelines are presented regarding--(1) classification of property accounts, (2) definitions of property accounts, (3) measures of school property, (4) supplies and equipment, (5) individual property records, and (6) summary…
Code of Federal Regulations, 2011 CFR
2011-07-01
... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System... SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.52 NOX Allowance Tracking System responsibilities of NOX authorized account representative. (a) Following the...
Code of Federal Regulations, 2010 CFR
2010-07-01
... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System... SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.52 NOX Allowance Tracking System responsibilities of NOX authorized account representative. (a) Following the...
Desired emotions across cultures: A value-based account.
Tamir, Maya; Schwartz, Shalom H; Cieciuch, Jan; Riediger, Michaela; Torres, Claudio; Scollon, Christie; Dzokoto, Vivian; Zhou, Xiaolu; Vishkin, Allon
2016-07-01
Values reflect how people want to experience the world; emotions reflect how people actually experience the world. Therefore, we propose that across cultures people desire emotions that are consistent with their values. Whereas prior research focused on the desirability of specific affective states or 1 or 2 target emotions, we offer a broader account of desired emotions. After reporting initial evidence for the potential causal effects of values on desired emotions in a preliminary study (N = 200), we tested the predictions of our proposed model in 8 samples (N = 2,328) from distinct world cultural regions. Across cultural samples, we found that people who endorsed values of self-transcendence (e.g., benevolence) wanted to feel more empathy and compassion, people who endorsed values of self-enhancement (e.g., power) wanted to feel more anger and pride, people who endorsed values of openness to change (e.g., self-direction) wanted to feel more interest and excitement, and people who endorsed values of conservation (e.g., tradition) wanted to feel more calmness and less fear. These patterns were independent of differences in emotional experience. We discuss the implications of our value-based account of desired emotions for understanding emotion regulation, culture, and other individual differences. (PsycINFO Database Record (c) 2016 APA, all rights reserved).
47 CFR 32.13 - Accounts-general.
Code of Federal Regulations, 2010 CFR
2010-10-01
... accounting system with respect to such subsidiary records: (1) Subsidiary records shall be reconciled to the... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... prescribed in this system. (1) A company may subdivide any of the accounts prescribed. The titles of all such...
Nakagawa, Yoshiaki; Takemura, Tadamasa; Yoshihara, Hiroyuki; Nakagawa, Yoshinobu
2011-04-01
A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical costs and financial balance. A simple method has been devised, based on personnel cost, for calculating medical costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.
Accounting for Relatedness in Family Based Genetic Association Studies
McArdle, P.F.; O’Connell, J.R.; Pollin, T.I.; Baumgarten, M.; Shuldiner, A.R.; Peyser, P.A.; Mitchell, B.D.
2007-01-01
Objective Assess the differences in point estimates, power and type 1 error rates when accounting for and ignoring family structure in genetic tests of association. Methods We compare by simulation the performance of analytic models using variance components to account for family structure and regression models that ignore relatedness for a range of possible family based study designs (i.e., sib pairs vs. large sibships vs. nuclear families vs. extended families). Results Our analyses indicate that effect size estimates and power are not significantly affected by ignoring family structure. Type 1 error rates increase when family structure is ignored, as density of family structures increases, and as trait heritability increases. For discrete traits with moderate levels of heritability and across many common sampling designs, type 1 error rates rise from a nominal 0.05 to 0.11. Conclusion Ignoring family structure may be useful in screening although it comes at a cost of a increased type 1 error rate, the magnitude of which depends on trait heritability and pedigree configuration. PMID:17570925
Research Assessments and Rankings: Accounting for Accountability in "Higher Education Ltd"
ERIC Educational Resources Information Center
Singh, Geeta
2008-01-01
Over the past two decades, higher education in advanced capitalist societies has undergone a process of radical "reform". A key element of this reform has been the introduction of a number of accounting-based techniques in the pursuit of improved accountability and transparency. While the "old" accounting was to do with stewardship, the "new"…
A Blue/Green Water-based Accounting Framework for Assessment of Water Security
NASA Astrophysics Data System (ADS)
Rodrigues, D. B.; Gupta, H. V.; Mendiondo, E. M.
2013-12-01
A comprehensive assessment of water security can incorporate several water-related concepts, including provisioning and support for freshwater ecosystem services, water footprint, water scarcity, and water vulnerability, while accounting for Blue and Green Water (BW and GW) flows defined in accordance with the hydrological processes involved. Here, we demonstrate how a quantitative analysis of provisioning and demand (in terms of water footprint) for BW and GW ecosystem services can be conducted, so as to provide indicators of water scarcity and vulnerability at the basin level. To illustrate the approach, we use the Soil and Water Assessment Tool (SWAT) to model the hydrology of an agricultural basin (291 sq.km) within the Cantareira water supply system in Brazil. To provide a more comprehensive basis for decision-making, we compute the BW provision using three different hydrological-based methods for specifying monthly Environmental Flow Requirements (EFRs) for 23 year-period. The current BW-Footprint was defined using surface water rights for reference year 2012. Then we analyzed the BW- and GW-Footprints against long-term series of monthly values of freshwater availability. Our results reveal clear spatial and temporal patterns of water scarcity and vulnerability levels within the basin, and help to distinguish between human and natural reasons (drought) for conditions of insecurity. The Blue/Green water-based accounting framework developed here can be benchmarked at a range of spatial scales, thereby improving our understanding of how and where water-related threats to human and aquatic ecosystem security can arise. Future investigation will be necessary to better understand the intra-annual variability of blue water demand and to evaluate the impacts of uncertainties associated with a) the water rights database, b) the effects of climate change projections on blue and green freshwater provision.
Science-based approach for credible accounting of mitigation in managed forests.
Grassi, Giacomo; Pilli, Roberto; House, Jo; Federici, Sandro; Kurz, Werner A
2018-05-17
The credibility and effectiveness of country climate targets under the Paris Agreement requires that, in all greenhouse gas (GHG) sectors, the accounted mitigation outcomes reflect genuine deviations from the type and magnitude of activities generating emissions in the base year or baseline. This is challenging for the forestry sector, as the future net emissions can change irrespective of actual management activities, because of age-related stand dynamics resulting from past management and natural disturbances. The solution implemented under the Kyoto Protocol (2013-2020) was accounting mitigation as deviation from a projected (forward-looking) "forest reference level", which considered the age-related dynamics but also allowed including the assumed future implementation of approved policies. This caused controversies, as unverifiable counterfactual scenarios with inflated future harvest could lead to credits where no change in management has actually occurred, or conversely, failing to reflect in the accounts a policy-driven increase in net emissions. Instead, here we describe an approach to set reference levels based on the projected continuation of documented historical forest management practice, i.e. reflecting age-related dynamics but not the future impact of policies. We illustrate a possible method to implement this approach at the level of the European Union (EU) using the Carbon Budget Model. Using EU country data, we show that forest sinks between 2013 and 2016 were greater than that assumed in the 2013-2020 EU reference level under the Kyoto Protocol, which would lead to credits of 110-120 Mt CO 2 /year (capped at 70-80 Mt CO 2 /year, equivalent to 1.3% of 1990 EU total emissions). By modelling the continuation of management practice documented historically (2000-2009), we show that these credits are mostly due to the inclusion in the reference levels of policy-assumed harvest increases that never materialized. With our proposed approach, harvest
The Developmental Directions and Tasks of the School Based Curriculum Management System in Korea
ERIC Educational Resources Information Center
Kim, Soon Nam
2005-01-01
The purpose of this paper is to inquire into the developmental directions and tasks of the School Based Curriculum Management (SBCM) system. The concept of the School Based Curriculum Management can be considered as a subsystem to School Based Management. The logics behind the SBCM system are autonomy, accountability, effectiveness, creativity,…
School Food Service Financial Management Handbook for Uniform Accounting. Simplified System.
ERIC Educational Resources Information Center
Food and Nutrition Service (USDA), Washington, DC.
This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a simplified form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger school…
School Food Service Financial Management Handbook for Uniform Accounting. Complete System.
ERIC Educational Resources Information Center
Food and Nutrition Service (USDA), Washington, DC.
This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a completely detailed form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger…
ERIC Educational Resources Information Center
Harr-Robins, Jenifer; Song, Mengli; Hurlburt, Steven; Pruce, Cheryl; Danielson, Louis; Garet, Michael
2013-01-01
Formerly excluded from measures of educational performance, students with disabilities (SWDs) are now explicitly recognized in federal and state accountability systems. At the national level, the 1997 amendments to the Individuals with Disabilities Education Act (IDEA) laid the foundation for accountability for SWDs by requiring states to include…
An Active RFID Accountability System (RAS) for Constrained Wireless Environments
DOE Office of Scientific and Technical Information (OSTI.GOV)
Barker, Alan M; Hanson, Gregory R; Sexton, Angela Kay
A team from Oak Ridge National Laboratory (ORNL) has developed an RFID Accountability System (RAS) that allows items with active RFID tags to be tracked in environments where tags may not be able to transmit their location continuously. The system uses activators that transmit a short range signal. Active RFID tags are in a sleep state until they encounter an activator. Then they transmit a signal that is picked up by the antennas installed throughout the building. This paper presents the theory of operation, application areas, lessons learned, and key features developed over the course of seven years of developmentmore » and use.« less
ERIC Educational Resources Information Center
Rous, Beth; McCormick, Katherine; Gooden, Caroline; Townley, Kim F.
2007-01-01
Kentucky has developed an assessment and accountability system that provides outcome data for a set of state early childhood standards for children birth to 5 years of age that are aligned with early childhood outcomes designated by the Office of Special Education Programs (OSEP). Within this flexible and comprehensive state assessment system,…
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…
ERIC Educational Resources Information Center
Cheng, K. W. Kevin
2009-01-01
This study mainly explored the effect of applying web-based collaborative learning instruction to the accounting curriculum on student's problem-solving attitudes in Technical Education. The research findings and proposed suggestions would serve as a reference for the development of accounting-related curricula and teaching strategies. To achieve…
7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.
Code of Federal Regulations, 2011 CFR
2011-01-01
... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...
7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.
Code of Federal Regulations, 2014 CFR
2014-01-01
... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...
7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.
Code of Federal Regulations, 2012 CFR
2012-01-01
... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...
7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.
Code of Federal Regulations, 2013 CFR
2013-01-01
... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...
ERIC Educational Resources Information Center
Grinshtain, Yael; Gibton, Dan
2018-01-01
Purpose: The purpose of this paper is to understand how primary school principals in Israel cope with the gaps between authority and responsibility in their work, deriving from partially implemented decentralization processes, and how this relates to school-based management (SBM) and accountability principles. Design/methodology/approach: Using…
ERIC Educational Resources Information Center
Cirella, David
2012-01-01
A diverse group, account-based services include a wide variety of sites commonly used by patrons, including online shopping sites, social networks, photo- and video-sharing sites, banking and financial sites, government services, and cloud-based storage. Whether or not a piece of information is obtainable online must be considered when creating…
Community-Based School Finance and Accountability: A New Era for Local Control in Education Policy?
ERIC Educational Resources Information Center
Vasquez Heilig, Julian; Ward, Derrick R.; Weisman, Eric; Cole, Heather
2014-01-01
Top-down accountability policies have arguably had very limited impact over the past 20 years. Education stakeholders are now contemplating new forms of bottom-up accountability. In 2013, policymakers in California enacted a community-based approach that creates the Local Control Funding Formula (LCFF) process for school finance to increase…
ERIC Educational Resources Information Center
Enomoto, Ernestine K.; Conley, Sharon
2007-01-01
Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…
ERIC Educational Resources Information Center
Hencley, Stephen P.
This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…
Barillot, Romain; Louarn, Gaëtan; Escobar-Gutiérrez, Abraham J; Huynh, Pierre; Combes, Didier
2011-10-01
Most studies dealing with light partitioning in intercropping systems have used statistical models based on the turbid medium approach, thus assuming homogeneous canopies. However, these models could not be directly validated although spatial heterogeneities could arise in such canopies. The aim of the present study was to assess the ability of the turbid medium approach to accurately estimate light partitioning within grass-legume mixed canopies. Three contrasted mixtures of wheat-pea, tall fescue-alfalfa and tall fescue-clover were sown according to various patterns and densities. Three-dimensional plant mock-ups were derived from magnetic digitizations carried out at different stages of development. The benchmarks for light interception efficiency (LIE) estimates were provided by the combination of a light projective model and plant mock-ups, which also provided the inputs of a turbid medium model (SIRASCA), i.e. leaf area index and inclination. SIRASCA was set to gradually account for vertical heterogeneity of the foliage, i.e. the canopy was described as one, two or ten horizontal layers of leaves. Mixtures exhibited various and heterogeneous profiles of foliar distribution, leaf inclination and component species height. Nevertheless, most of the LIE was satisfactorily predicted by SIRASCA. Biased estimations were, however, observed for (1) grass species and (2) tall fescue-alfalfa mixtures grown at high density. Most of the discrepancies were due to vertical heterogeneities and were corrected by increasing the vertical description of canopies although, in practice, this would require time-consuming measurements. The turbid medium analogy could be successfully used in a wide range of canopies. However, a more detailed description of the canopy is required for mixtures exhibiting vertical stratifications and inter-/intra-species foliage overlapping. Architectural models remain a relevant tool for studying light partitioning in intercropping systems that exhibit
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,…
Sanders, J; Wold, D; Sullivan, T
1999-01-01
The billing and accounts receivable management process in medical practices today has evolved into a multidisciplinary function. This function requires efficient, coordinated performance by physicians and all staff members, from the point of initial patient contact through aggressive follow-up on delinquent payments for services rendered. Offices with deficient or nonexistent billing and accounts receivable management systems typically experience collection ratios that are less than industry norms. They also experience poor cash flow and unnecessary overhead costs. To avoid costly inefficiencies and ensure that it maximizes payments from third-party payors and patients, a medical practice must have an integrated billing and accounts receivable management system that includes components outlined in this article.
ERIC Educational Resources Information Center
Chieppo, Charles D.; Gass, James T.
2009-01-01
This article reports that special interest groups opposed to charter schools and high-stakes testing have hijacked Massachusetts's once-independent board of education and stand poised to water down the Massachusetts Comprehensive Assessment System (MCAS) tests and the accountability system they support. President Barack Obama and Massachusetts…
Accountability and Sanctions in English Schools
ERIC Educational Resources Information Center
West, Anne; Mattei, Paola; Roberts, Jonathan
2011-01-01
This paper focuses on accountability in school-based education in England. It explores notions of accountability and proposes a new framework for its analysis. It then identifies a number of types of accountability which are present in school-based education, and discusses each in terms of who is accountable to whom and for what. It goes on to…
Digital time stamping system based on open source technologies.
Miskinis, Rimantas; Smirnov, Dmitrij; Urba, Emilis; Burokas, Andrius; Malysko, Bogdan; Laud, Peeter; Zuliani, Francesco
2010-03-01
A digital time stamping system based on open source technologies (LINUX-UBUNTU, OpenTSA, OpenSSL, MySQL) is described in detail, including all important testing results. The system, called BALTICTIME, was developed under a project sponsored by the European Commission under the Program FP 6. It was designed to meet the requirements posed to the systems of legal and accountable time stamping and to be applicable to the hardware commonly used by the national time metrology laboratories. The BALTICTIME system is intended for the use of governmental and other institutions as well as personal bodies. Testing results demonstrate that the time stamps issued to the user by BALTICTIME and saved in BALTICTIME's archives (which implies that the time stamps are accountable) meet all the regulatory requirements. Moreover, the BALTICTIME in its present implementation is able to issue more than 10 digital time stamps per second. The system can be enhanced if needed. The test version of the BALTICTIME service is free and available at http://baltictime. pfi.lt:8080/btws/ and http://baltictime.lnmc.lv:8080/btws/.
Accounting & Computing Curriculum Guide.
ERIC Educational Resources Information Center
Avani, Nathan T.; And Others
This curriculum guide consists of materials for use in teaching a competency-based accounting and computing course that is designed to prepare students for employability in the following occupational areas: inventory control clerk, invoice clerk, payroll clerk, traffic clerk, general ledger bookkeeper, accounting clerk, account information clerk,…
Students' Use of the Energy Model to Account for Changes in Physical Systems
ERIC Educational Resources Information Center
Papadouris, Nico; Constantinou, Constantinos P.; Kyratsi, Theodora
2008-01-01
The aim of this study is to explore the ways in which students, aged 11-14 years, account for certain changes in physical systems and the extent to which they draw on an energy model as a common framework for explaining changes observed in diverse systems. Data were combined from two sources: interviews with 20 individuals and an open-ended…
Code of Federal Regulations, 2010 CFR
2010-07-01
... ALLOWANCE SYSTEM Allowance Tracking System § 73.37 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Tracking System account. Within...
Code of Federal Regulations, 2011 CFR
2011-07-01
... ALLOWANCE SYSTEM Allowance Tracking System § 73.37 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any Allowance Tracking System account. Within...
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...
Accounting for care: exploring tensions and contradictions.
Choiniere, Jacqueline A
2011-01-01
Within the context of neoliberal restructuring, accountability is primarily linked to efficiency, determined through standardized, numerically based technologies and focused on lengths of stay, utilization indicators, and the like. Disappearing from view in this approach is what is actually happening at the point of care for registered nurses. Grounded in semistructured interviews, this article casts a critical light on the tensions and contradictions experienced by nurses, arguing that instead of a more accountable, effective, or efficient system, this path is jeopardizing nurses' ability to provide needed care within healthy, supportive work environments, setting into motion a fundamental transformation of nursing practice.
Proximal sensing for soil carbon accounting
NASA Astrophysics Data System (ADS)
England, Jacqueline R.; Viscarra Rossel, Raphael A.
2018-05-01
Maintaining or increasing soil organic carbon (C) is vital for securing food production and for mitigating greenhouse gas (GHG) emissions, climate change, and land degradation. Some land management practices in cropping, grazing, horticultural, and mixed farming systems can be used to increase organic C in soil, but to assess their effectiveness, we need accurate and cost-efficient methods for measuring and monitoring the change. To determine the stock of organic C in soil, one requires measurements of soil organic C concentration, bulk density, and gravel content, but using conventional laboratory-based analytical methods is expensive. Our aim here is to review the current state of proximal sensing for the development of new soil C accounting methods for emissions reporting and in emissions reduction schemes. We evaluated sensing techniques in terms of their rapidity, cost, accuracy, safety, readiness, and their state of development. The most suitable method for measuring soil organic C concentrations appears to be visible-near-infrared (vis-NIR) spectroscopy and, for bulk density, active gamma-ray attenuation. Sensors for measuring gravel have not been developed, but an interim solution with rapid wet sieving and automated measurement appears useful. Field-deployable, multi-sensor systems are needed for cost-efficient soil C accounting. Proximal sensing can be used for soil organic C accounting, but the methods need to be standardized and procedural guidelines need to be developed to ensure proficient measurement and accurate reporting and verification. These are particularly important if the schemes use financial incentives for landholders to adopt management practices to sequester soil organic C. We list and discuss requirements for developing new soil C accounting methods based on proximal sensing, including requirements for recording, verification, and auditing.
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. ...
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. ...
ERIC Educational Resources Information Center
West, Martin R.
2016-01-01
Evidence confirms that student skills other than academic achievement and ability predict a broad range of academic and life outcomes. This evidence, along with a new federal requirement that state accountability systems include an indicator of school quality or student success not based on test scores, has sparked interest in incorporating such…
The ALICE Glance Shift Accounting Management System (SAMS)
NASA Astrophysics Data System (ADS)
Martins Silva, H.; Abreu Da Silva, I.; Ronchetti, F.; Telesca, A.; Maidantchik, C.
2015-12-01
ALICE (A Large Ion Collider Experiment) is an experiment at the CERN LHC (Large Hadron Collider) studying the physics of strongly interacting matter and the quark-gluon plasma. The experiment operation requires a 24 hours a day and 7 days a week shift crew at the experimental site, composed by the ALICE collaboration members. Shift duties are calculated for each institute according to their correlated members. In order to ensure the full coverage of the experiment operation as well as its good quality, the ALICE Shift Accounting Management System (SAMS) is used to manage the shift bookings as well as the needed training. ALICE SAMS is the result of a joint effort between the Federal University of Rio de Janeiro (UFRJ) and the ALICE Collaboration. The Glance technology, developed by the UFRJ and the ATLAS experiment, sits at the basis of the system as an intermediate layer isolating the particularities of the databases. In this paper, we describe the ALICE SAMS development process and functionalities. The database has been modelled according to the collaboration needs and is fully integrated with the ALICE Collaboration repository to access members information and respectively roles and activities. Run, period and training coordinators can manage their subsystem operation and ensure an efficient personnel management. Members of the ALICE collaboration can book shifts and on-call according to pre-defined rights. ALICE SAMS features a user profile containing all the statistics and user contact information as well as the Institutes profile. Both the user and institute profiles are public (within the scope of the collaboration) and show the credit balance in real time. A shift calendar allows the Run Coordinator to plan data taking periods in terms of which subsystems shifts are enabled or disabled and on-call responsible people and slots. An overview display presents the shift crew present in the control room and allows the Run Coordination team to confirm the presence
ERIC Educational Resources Information Center
Fielding, Michael; Inglis, Fred
2017-01-01
This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…
7 CFR 1770.13 - Accounting requirements.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on the...
Tan, J K; Modrow, R E
1999-05-01
In this article, we discuss the traditional systems analysis perspective on end-user information requirements analysis and extend it to merge with the new accountability expectations perspective to guide the future planning and design of health organization information systems. Underlying the strategic relevance of health care information technology (HCIT) are three critical questions: (1) What is the ideal HCIT model for the health organization in terms of achieving strategic expertise and competitive advantage? Specifically, how does this model link industry performance standards with organizational performance and accountability expectations? (2) How should the limitations of past HCIT models be reconciled to the benefits presented by the superior arrangement of the ideal model in the context of changing accountability expectations? (3) How should alternative HCIT solutions be evaluated in light of evidence-based accountability and organizational performance benchmarking? Insights into these questions will ensure that health care managers, HCIT practitioners and researchers can continue to focus on the most critical issues in harnessing today's fast-paced changing technologies for evolving strategically relevant, performance-based health organization systems.
1989-11-01
incomplete accounting of benefits, few strategic projects will * be adopted. Nanni , et al [21], provide similar discussion regarding a benefit analysis in...management tends to ignore the fact that minimizing costs within departments does not guarantee minimization of overall costs ( Nanni (21]). Sullivan, et...changes in the manufacturing environment. The author also remarks that these cost systems need to be modified or replaced by entirely new systems
Uncertainty-accounting environmental policy and management of water systems.
Baresel, Christian; Destouni, Georgia
2007-05-15
Environmental policies for water quality and ecosystem management do not commonly require explicit stochastic accounts of uncertainty and risk associated with the quantification and prediction of waterborne pollutant loads and abatement effects. In this study, we formulate and investigate a possible environmental policy that does require an explicit stochastic uncertainty account. We compare both the environmental and economic resource allocation performance of such an uncertainty-accounting environmental policy with that of deterministic, risk-prone and risk-averse environmental policies under a range of different hypothetical, yet still possible, scenarios. The comparison indicates that a stochastic uncertainty-accounting policy may perform better than deterministic policies over a range of different scenarios. Even in the absence of reliable site-specific data, reported literature values appear to be useful for such a stochastic account of uncertainty.
Model-Based Diagnostics for Propellant Loading Systems
NASA Technical Reports Server (NTRS)
Daigle, Matthew John; Foygel, Michael; Smelyanskiy, Vadim N.
2011-01-01
The loading of spacecraft propellants is a complex, risky operation. Therefore, diagnostic solutions are necessary to quickly identify when a fault occurs, so that recovery actions can be taken or an abort procedure can be initiated. Model-based diagnosis solutions, established using an in-depth analysis and understanding of the underlying physical processes, offer the advanced capability to quickly detect and isolate faults, identify their severity, and predict their effects on system performance. We develop a physics-based model of a cryogenic propellant loading system, which describes the complex dynamics of liquid hydrogen filling from a storage tank to an external vehicle tank, as well as the influence of different faults on this process. The model takes into account the main physical processes such as highly nonequilibrium condensation and evaporation of the hydrogen vapor, pressurization, and also the dynamics of liquid hydrogen and vapor flows inside the system in the presence of helium gas. Since the model incorporates multiple faults in the system, it provides a suitable framework for model-based diagnostics and prognostics algorithms. Using this model, we analyze the effects of faults on the system, derive symbolic fault signatures for the purposes of fault isolation, and perform fault identification using a particle filter approach. We demonstrate the detection, isolation, and identification of a number of faults using simulation-based experiments.
12 CFR 792.61 - Accounting for disclosures.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for disclosures. 792.61 Section 792... Accounting for disclosures. (a) Each system manager identified in the “Notice of Systems of Records” must establish a system of accounting for all disclosures of information or records under the Privacy Act made...
Outcome-Based Education and Student Learning in Managerial Accounting in Hong Kong
ERIC Educational Resources Information Center
Lui, Gladie; Shum, Connie
2012-01-01
Although Outcome-based Education has not been successful in public education in several countries, it has been successful in the medical fields in higher education in the U.S. The author implemented OBE in her Managerial Accounting course in H.K. Intended learning outcomes were mapped again Bloom's Cognitive Domain. Teaching and learning…
The Effects of Accountability on Higher Education
ERIC Educational Resources Information Center
Rezende, Marcelo
2010-01-01
This paper analyzes the effects of a higher education accountability system in Brazil. For each discipline, colleges were assigned a grade that depended on the scores of their students on the ENC, an annual mandatory exam. These grades were then disclosed to the public and colleges were rewarded or penalized based on them. I find that the ENC had…
Road landslide information management and forecasting system base on GIS.
Wang, Wei Dong; Du, Xiang Gang; Xie, Cui Ming
2009-09-01
Take account of the characters of road geological hazard and its supervision, it is very important to develop the Road Landslides Information Management and Forecasting System based on Geographic Information System (GIS). The paper presents the system objective, function, component modules and key techniques in the procedure of system development. The system, based on the spatial information and attribute information of road geological hazard, was developed and applied in Guizhou, a province of China where there are numerous and typical landslides. The manager of communication, using the system, can visually inquire all road landslides information based on regional road network or on the monitoring network of individual landslide. Furthermore, the system, integrated with mathematical prediction models and the GIS's strongpoint on spatial analyzing, can assess and predict landslide developing procedure according to the field monitoring data. Thus, it can efficiently assists the road construction or management units in making decision to control the landslides and to reduce human vulnerability.
40 CFR 73.33 - Authorized account representative.
Code of Federal Regulations, 2010 CFR
2010-07-01
... (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.33 Authorized account representative. (a) Following the establishment of an Allowance Tracking System account, all matters pertaining...
40 CFR 73.33 - Authorized account representative.
Code of Federal Regulations, 2011 CFR
2011-07-01
... (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.33 Authorized account representative. (a) Following the establishment of an Allowance Tracking System account, all matters pertaining...
Peo Life Cycle Cost Accountability: Viability Of Foreign Suppliers For Weapon System Development
2016-02-16
i AIR WAR COLLEGE AIR UNIVERSITY PEO LIFE CYCLE COST ACCOUNTABILITY: VIABILITY OF FOREIGN SUPPLIERS FOR WEAPON SYSTEM DEVELOPMENT By...to decrease, then recycling may become more economically feasible. The need for the U.S. to develop affordable technologies for recycling has become
NASA Astrophysics Data System (ADS)
Vasil'ev, E. N.
2017-09-01
A mathematical model has been proposed for analyzing and optimizing thermoelectric cooling regimes for heat-loaded elements of engineering and electronic devices. The model based on analytic relations employs the working characteristics of thermoelectric modules as the initial data and makes it possible to determine the temperature regime and the optimal values of the feed current for the modules taking into account the thermal resistance of the heat-spreading system.
ERIC Educational Resources Information Center
Patrinos, Harry Anthony; Arcia, Gustavo; Macdonald, Kevin
2015-01-01
This article contrasts policy intent and policy implementation in school autonomy and accountability. The analysis uses a conceptual framework based on the interaction between school autonomy, student assessment, and accountability as elements of a closed system. The article analyzes the implementation of school autonomy and accountability policy,…
"Rational" Observational Systems of Educational Accountability and Reform
ERIC Educational Resources Information Center
Amrein-Beardsley, Audrey; Holloway-Libell, Jessica; Cirell, Anna Montana; Hays, Alice; Chapman, Kathryn
2015-01-01
There is something incalculable about teacher expertise and whether it can be observed, detected, quantified, and as per current educational policies, used as an accountability tool to hold America's public school teachers accountable for that which they do (or do not do well). In this commentary, authors (all of whom are former public school…
A dynamic water accounting framework based on marginal resource opportunity cost
NASA Astrophysics Data System (ADS)
Tilmant, A.; Marques, G.; Mohamed, Y.
2014-10-01
Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply-side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins were being more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoirs operators are considered as economic agents who can exchange water with their hydraulic neighbours at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.
A dynamic water accounting framework based on marginal resource opportunity cost
NASA Astrophysics Data System (ADS)
Tilmant, A.; Marques, G.; Mohamed, Y.
2015-03-01
Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins have become more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoir operators are considered as economic agents who can exchange water with their hydraulic neighbors at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.
40 CFR 73.38 - Closing of accounts.
Code of Federal Regulations, 2011 CFR
2011-07-01
...) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.38 Closing of accounts. (a) General... Tracking System, and by submitting in writing, with the signature of the authorized account representative...
40 CFR 73.38 - Closing of accounts.
Code of Federal Regulations, 2010 CFR
2010-07-01
...) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.38 Closing of accounts. (a) General... Tracking System, and by submitting in writing, with the signature of the authorized account representative...
Analysis of emergency physicians' Twitter accounts.
Lulic, Ileana; Kovic, Ivor
2013-05-01
Twitter is one of the fastest growing social media networks for communication between users via short messages. Technology proficient physicians have demonstrated enthusiasm in adopting social media for their work. To identify and create the largest directory of emergency physicians on Twitter, analyse their user accounts and reveal details behind their connections. Several web search tools were used to identify emergency physicians on Twitter with biographies completely or partially written in English. NodeXL software was used to calculate emergency physicians' Twitter network metrics and create visualisation graphs. The authors found 672 Twitter accounts of self-identified emergency physicians. Protected accounts were excluded from the study, leaving 632 for further analysis. Most emergency physicians were located in USA (55.4%), had created their accounts in 2009 (43.4%), used their full personal name (77.5%) and provided a custom profile picture (92.2%). Based on at least one published tweet in the last 15 days, there were 345 (54.6%) active users on 31 December 2011. Active users mostly used mobile devices based on the Apple operating system to publish tweets (69.2%). Visualisation of emergency physicians' Twitter network revealed many users with no connections with their colleagues, and a small group of most influential users who were highly interconnected. Only a small proportion of registered emergency physicians use Twitter. Among them exists a smaller inner network of emergency physicians with strong social bonds that is using Twitter's full potentials for professional development.
ERIC Educational Resources Information Center
VanDerHeyden, Amanda M.; Burns, Matthew K.
2005-01-01
No Child Left Behind mandates accountability data for school districts. This mandate has led to increased attention to instruction and academic remediation among educational researchers. The current study used schoolwide curriculum-based assessment (CBA) and curriculum-based measurement (CBM) data to plan and deliver mathematics instruction to…
Executing the double win: protect your cash flow during a patient accounting system install.
Adams, Jason L; Smith, J Cathy; Strand, Brett
2009-09-01
MultiCare Health System's plan for ensuring that its patient accounting system implementation would bring rapid financial benefits comprised eight basic steps: Set baselines and establish goals. Identify key leadership stakeholders across departmental lines. Identify team resources. Establish roles and responsibilities. Identify and prepare for potential risks. Develop guiding principles. Develop key reporting and monitoring tools. Conduct daily monitoring.
Responding to Accountability Requirements while Promoting Program Improvement
ERIC Educational Resources Information Center
Guillen-Woods, Blanca Flor; Kaiser, Monica A.; Harrington, Maura J.
2008-01-01
The impact of No Child Left Behind (NCLB) is usually understood in relation to schools and districts, but the legislation has also affected community-based organizations that operate school-linked programs. This case study of an after-school program in California demonstrates how educational accountability systems that emphasize students' academic…
Seo, Hee; Lee, Seung Kyu; An, Su Jung; Park, Se-Hwan; Ku, Jeong-Hoe; Menlove, Howard O; Rael, Carlos D; LaFleur, Adrienne M; Browne, Michael C
2016-09-01
Prototype safeguards instrument for nuclear material accountancy (NMA) of uranium/transuranic (U/TRU) products that could be produced in a future advanced PWR fuel processing facility has been developed and characterized. This is a new, hybrid neutron measurement system based on fast neutron energy multiplication (FNEM) and passive neutron albedo reactivity (PNAR) methods. The FNEM method is sensitive to the induced fission rate by fast neutrons, while the PNAR method is sensitive to the induced fission rate by thermal neutrons in the sample to be measured. The induced fission rate is proportional to the total amount of fissile material, especially plutonium (Pu), in the U/TRU product; hence, the Pu amount can be calibrated as a function of the induced fission rate, which can be measured using either the FNEM or PNAR method. In the present study, the prototype system was built using six (3)He tubes, and its performance was evaluated for various detector parameters including high-voltage (HV) plateau, efficiency profiles, dead time, and stability. The system's capability to measure the difference in the average neutron energy for the FNEM signature also was evaluated, using AmLi, PuBe, (252)Cf, as well as four Pu-oxide sources each with a different impurity (Al, F, Mg, and B) and producing (α,n) neutrons with different average energies. Future work will measure the hybrid signature (i.e., FNEM×PNAR) for a Pu source with an external interrogating neutron source after enlarging the cavity size of the prototype system to accommodate a large-size Pu source (~600g Pu). Copyright © 2016 Elsevier Ltd. All rights reserved.
Study on corporate social responsibility evaluation system based on stakeholder theory
NASA Astrophysics Data System (ADS)
Ma, J.; Deng, Liming
2011-10-01
The issue of Corporate Social Responsibility (CSR) has been attracting the attention from many disciplines such as economics, management, laws, sociality and philosophy since last century. The purpose of this study is to explore the impact of CSR on performance and develop a CSR evaluation system. Building on the definition of CSR and Stakeholder theory, this article built a path-relationship model of CSR and business operation performance. The paper also constructed CSR evaluation system based on KLD index, GRJ report, CSR accounting account, SA8000, ISO14000 etc. The research provides a basis for future studies about the relationship between CSR and business performance and shed some light on the evaluation of CSR practices.
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...
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...
ERIC Educational Resources Information Center
Brandt, Steffen
2010-01-01
This article presents the author's commentary on "Updating the Duplex Design for Test-Based Accountability in the Twenty-First Century," in which Isaac I. Bejar and E. Aurora Graf propose the application of a test design--the duplex design (which was proposed in 1988 by Bock and Mislevy) for application in current accountability assessments.…
An ontology-based nurse call management system (oNCS) with probabilistic priority assessment
2011-01-01
Background The current, place-oriented nurse call systems are very static. A patient can only make calls with a button which is fixed to a wall of a room. Moreover, the system does not take into account various factors specific to a situation. In the future, there will be an evolution to a mobile button for each patient so that they can walk around freely and still make calls. The system would become person-oriented and the available context information should be taken into account to assign the correct nurse to a call. The aim of this research is (1) the design of a software platform that supports the transition to mobile and wireless nurse call buttons in hospitals and residential care and (2) the design of a sophisticated nurse call algorithm. This algorithm dynamically adapts to the situation at hand by taking the profile information of staff members and patients into account. Additionally, the priority of a call probabilistically depends on the risk factors, assigned to a patient. Methods The ontology-based Nurse Call System (oNCS) was developed as an extension of a Context-Aware Service Platform. An ontology is used to manage the profile information. Rules implement the novel nurse call algorithm that takes all this information into account. Probabilistic reasoning algorithms are designed to determine the priority of a call based on the risk factors of the patient. Results The oNCS system is evaluated through a prototype implementation and simulations, based on a detailed dataset obtained from Ghent University Hospital. The arrival times of nurses at the location of a call, the workload distribution of calls amongst nurses and the assignment of priorities to calls are compared for the oNCS system and the current, place-oriented nurse call system. Additionally, the performance of the system is discussed. Conclusions The execution time of the nurse call algorithm is on average 50.333 ms. Moreover, the oNCS system significantly improves the assignment of nurses
NASA Technical Reports Server (NTRS)
Goss, Ernest Preston
1991-01-01
The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.
All That Is Global Is Not World Culture: Accountability Systems and Educational Apparatuses
ERIC Educational Resources Information Center
Sobe, Noah W.
2015-01-01
This article explores why we see educational accountability systems circulating transnationally. It argues that researchers in the field of comparative and international education need to use the concepts of diffusion and translation to think about the formation, coordination and extension of networks and discursive formations through which…
The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...
ERIC Educational Resources Information Center
Choe, Jong-Min; Lee, Jinjoo
1993-01-01
Reports on a study of accounting information systems that explored the interactions among influence factors (e.g., user participation in the development process, top management support, capability of information systems personnel, and existence of steering committees), contextual variables (e.g., organizational structure and task characteristics),…
Negotiating the terrain of high-stakes accountability in science teaching
NASA Astrophysics Data System (ADS)
Aronson, Isaak
Teachers interact with their students on behalf of the entire educational system. The aim of this study is to explore how biology teachers understand and construct their practice in a high-stakes accountability environment that is likely to be riddled with tensions. By critically questioning the technical paradigms of accountability this study challenges the fundamental assumptions of accountability. Such a critical approach may help teachers develop empowerment strategies that can free them from the de-skilling effects of the educational accountability system. This interpretive case study of a high-school in Maryland is grounded in three streams of research literature: quality science instruction based on scientific inquiry, the effects of educational accountability on the curriculum, and the influence of policy on classroom practice with a specific focus on how teachers balance competing tensions. This study theoretically occurs at the intersection of educational accountability and pedagogy. In terms of data collection, I conduct two interviews with all six biology teachers in the school. I observe each teacher for at least fifteen class periods. I review high-stakes accountability policy documents from the federal, state, and district levels of the education system. Three themes emerge from the research. The first theme, "re-defining science teaching," captures how deeply accountability structures have penetrated the science curriculum. The second theme, "the pressure mounts," explores how high-stakes accountability in science has increased the stress placed on teachers. The third theme, "teaching-in-between," explores how teachers compromise between accountability mandates and their own understandings of quality teaching. Together, the three themes shed light on the current high-stakes climate in which teachers currently work. This study's findings inform the myriad paradoxes at all levels of the educational system. As Congress and advocacy groups battle over
48 CFR 45.106 - Transferring accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Transferring accountability. 45.106 Section 45.106 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY General 45.106 Transferring accountability. Government property...
46 CFR 403.110 - Accounting entities.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting...
The Accounting Network: How Financial Institutions React to Systemic Crisis
Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio
2016-01-01
The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865
The Accounting Network: How Financial Institutions React to Systemic Crisis.
Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio
2016-01-01
The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.
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...
The new system of health accounts in Ireland: what does it all mean?
Turner, B
2017-08-01
The Central Statistics Office released new figures on Ireland's health spending in December 2015, based on the System of Health Accounts (SHA2011). These figures differ from previous figures, by virtue of an expanded definition of what constitutes health care. The new figures also provide more detail on health expenditure than the previous figures allowed. This article examines the new figures, drawing out findings of note and discussing the implications of these for the Irish health care system. It also compares Ireland with international health systems, highlighting where Ireland is unusual or comparable to international norms. Healthcare spending in Ireland as a percentage of GDP is higher than in many other countries, having increased during the economic downturn, although this was due more to the contraction in GDP than an increase in spending. While the majority of healthcare expenditure in Ireland comes from the Government, the share of private expenditure on healthcare in Ireland has increased, with implications for equity in the system. Over half of the expenditure is on curative and rehabilitative services, broadly in line with other countries. The proportion of spending going to long-term care facilities is relatively high by international standards. Suggestions that Ireland is over-spending on health need to be tempered by cognisance that the Irish health system is under-resourced in a number of areas (particularly the number of doctors and the number of hospital beds) and has not fully recovered from cutbacks in the late 1980s and early 1990s.
18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.
Code of Federal Regulations, 2010 CFR
2010-04-01
... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367...
Manpower Goals Planning and Accountability. Research Report 34.
ERIC Educational Resources Information Center
Niehaus, R. J.; Nitterhouse, D.
Based on previous application of goal programming models to manpower goals planning for large organizations, this paper structures the extensions from the planning process to the operations and control aspects of the management cycle. Emphasis is on the accountability necessary to make such a system an effective management control tool. In order…
ERIC Educational Resources Information Center
Cano, Diana Wright
2017-01-01
State Education Agencies (SEAs) face challenges to the implementation of computer-based accountability assessments. The change in the accountability assessments from paper-based to computer-based demands action from the states to enable schools and districts to build their technical capacity, train the staff, provide practice opportunities to the…
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…
Use of a cost accounting system to evaluate costs of a VA special program.
Menke, T J; Wray, N P
1999-04-01
The Department of Veterans Affairs (VA) established six mobile clinics to provide care for rural veterans. Each was operated by a parent VA Medical Center (VAMC). To describe the use of a cost-accounting system which does not provide costs at the service or patient level to determine the costs of the mobile clinics. Costs per visit were compared among the mobile clinics with the parent VAMCs and with simulated fixed-location clinics. Cost data came from VA's Centralized Accounting for Local Management (CALM) data. Utilization data came from VA's outpatient file. Information was obtained from the VAMCs' fiscal services to reallocate costs among the CALM subaccounts to generate cost data that was comparable among the mobile clinics. Costs per visit for the mobile clinics were twice as high as those of the parent VAMCs. Costs per visit would be lower at fixed-location clinics unless the volume were substantially less than that provided by the mobile clinics. Differences between cost allocations for accounting purposes and research are likely to necessitate adjusting cost accounting data for research purposes. Fortunately, information from the accountants or primary data can lead to a cost database which is appropriate for research evaluations. In the mobile clinics study, the analysis of cost accounting data led to the conclusion that mobile clinics were not a cost-effective way in which to provide care to rural veterans.
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,…
40 CFR 73.31 - Establishment of accounts.
Code of Federal Regulations, 2010 CFR
2010-07-01
... Administrator by means of the Allowance Account Information Form, or by providing the following information in a... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Establishment of accounts. 73.31... (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.31 Establishment of accounts. (a...
46 CFR 403.110 - Accounting entities.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 46 Shipping 8 2011-10-01 2011-10-01 false Accounting entities. 403.110 Section 403.110 Shipping... ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting entity. However, the records shall be maintained with sufficient particularity to allocate items to each...
ERIC Educational Resources Information Center
Louisiana State Dept. of Education, Baton Rouge. Div. of Vocational Education.
This document outlines the curriculum of Louisiana's accounting technology associate degree program, which is a 6-term (77-credit hour) competency-based program designed to prepare students for employment as accounting technicians providing technical administrative support to professional accountants and other financial management personnel.…
Generation of SEEAW asset accounts based on water resources management models
NASA Astrophysics Data System (ADS)
Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín
2015-04-01
One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.
Designing of smart home automation system based on Raspberry Pi
NASA Astrophysics Data System (ADS)
Saini, Ravi Prakash; Singh, Bhanu Pratap; Sharma, Mahesh Kumar; Wattanawisuth, Nattapol; Leeprechanon, Nopbhorn
2016-03-01
Locally networked or remotely controlled home automation system becomes a popular paradigm because of the numerous advantages and is suitable for academic research. This paper proposes a method for an implementation of Raspberry Pi based home automation system presented with an android phone access interface. The power consumption profile across the connected load is measured accurately through programming. Users can access the graph of total power consumption with respect to time worldwide using their Dropbox account. An android application has been developed to channelize the monitoring and controlling operation of home appliances remotely. This application facilitates controlling of operating pins of Raspberry Pi by pressing the corresponding key for turning "on" and "off" of any desired appliance. Systems can range from the simple room lighting control to smart microcontroller based hybrid systems incorporating several other additional features. Smart home automation systems are being adopted to achieve flexibility, scalability, security in the sense of data protection through the cloud-based data storage protocol, reliability, energy efficiency, etc.
The Influence of Performance-Based Accountability on the Distribution of Teacher Salary Increases
ERIC Educational Resources Information Center
Bifulco, Robert
2010-01-01
This study examines how aspects of a district's institutional and policy environment influence the distribution of teacher salary increases. The primary hypothesis tested is that statewide performance-based accountability policies influence the extent to which districts backload teacher salary increases. I use data on teacher salaries from the…
The Accountable School Counselor
ERIC Educational Resources Information Center
Loesch, Larry, C.; Ritchie, Martin, H.
2005-01-01
This text addresses the critical need for today's school counselors to be accountable. Straight to the point and practical, The Accountable School Counselor demonstrates understanding of the demands on school counselors. Designed for easy implementation, this book offers resources, specific measures, and a system useful for counselors who are…
Public accountability for health: new standards for health system performance.
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.
NASA Astrophysics Data System (ADS)
Zakaria, Zarabizan; Ismail, Syuhaida; Yusof, Aminah Md
2013-04-01
Federal roads maintenance needs a systematic and effective mechanism to ensure that the roads are in good condition and provide comfort to the road user. In implementing effective maintenance, budget is main the factor limiting this endeavor. Thus Public Works Department (PWD) Malaysia used Highway Development and Management (HDM-4) System to help the management of PWD Malaysia in determining the location and length of the road to be repaired according to the priority based on its analysis. For that purpose, PWD Malaysia has applied Pavement Management System (PMS) which utilizes HDM-4 as the analysis engine to conduct technical and economic analysis in generating annual work programs for pavement maintenance. As a result, a lot of feedback and comment have been received from Supervisory and Roads Maintenance Unit (UPPJ) Zonal on the accuracy of the system output and problems that arise in the closing of final account. Therefore, the objective of this paper is to evaluate current system accuracy in terms of generating the annual work program for periodic pavement maintenance, to identify factors contributing to the system inaccuracy in selecting the location and length of roads that require for treatment and to propose improvement measures for the system accuracy. The factors affecting the closing of final account caused by result received from the pavement management system are also defined. The scope of this paper is on the existing HDM-4 System which cover four states specifically Perlis, Selangor, Kelantan and Johor which is analysed via the work program output data for the purpose of evaluating the system accuracy. The method used in this paper includes case study, interview, discussion and analysis of the HDM-4 System output data. This paper has identified work history not updated and the analysis is not using the current data as factors contributing to the system accuracy. From the result of this paper, it is found that HDM-4's system accuracy used by PWD
Detecting errors and anomalies in computerized materials control and accountability databases
DOE Office of Scientific and Technical Information (OSTI.GOV)
Whiteson, R.; Hench, K.; Yarbro, T.
The Automated MC and A Database Assessment project is aimed at improving anomaly and error detection in materials control and accountability (MC and A) databases and increasing confidence in the data that they contain. Anomalous data resulting in poor categorization of nuclear material inventories greatly reduces the value of the database information to users. Therefore it is essential that MC and A data be assessed periodically for anomalies or errors. Anomaly detection can identify errors in databases and thus provide assurance of the integrity of data. An expert system has been developed at Los Alamos National Laboratory that examines thesemore » large databases for anomalous or erroneous data. For several years, MC and A subject matter experts at Los Alamos have been using this automated system to examine the large amounts of accountability data that the Los Alamos Plutonium Facility generates. These data are collected and managed by the Material Accountability and Safeguards System, a near-real-time computerized nuclear material accountability and safeguards system. This year they have expanded the user base, customizing the anomaly detector for the varying requirements of different groups of users. This paper describes the progress in customizing the expert systems to the needs of the users of the data and reports on their results.« less
A New Look at Accountability for Your Sales Organization
ERIC Educational Resources Information Center
Chabot, Daniel
1976-01-01
The problem of increasing costs in acquiring sales can be met by training salespeople to become more effective and productive. An accountability system for salespeople and sales managers is presented based on the return on investment management formula, a combination which considers responsibilities, objectives, and indicators. (EC)
14 CFR Sec. 1-3 - General description of system of accounts and reports.
Code of Federal Regulations, 2010 CFR
2010-01-01
... reports. (a) This system of accounts and reports is designed to permit limited contraction or expansion to... comparability as between air carriers. In its administration three air carrier groups, designated Group I, Group II, and Group III, respectively (see section 04), are established by the BTS. This grouping will be...
The use of AQUATOOL DSS applied to the System of Environmental-Economic Accounting for Water (SEEAW)
NASA Astrophysics Data System (ADS)
Pedro-Monzonís, María; Jiménez-Fernández, Pedro; Solera, Abel; Jiménez-Gavilán, Pablo
2016-02-01
Currently, water accounts are one of the next steps to be implemented in European River Basin Management Plans. Building water accounts is a complex task, mainly due to the lack of common European definitions and procedures. For their development, when data is not systematically measured, simulation models and estimations are necessary. The main idea of this paper is to present a new approach which enables the combined use of hydrological models and water resources models developed with AQUATOOL Decision Support System (DSS) to fill in the physical water supply and use tables and the asset accounts presented in the System of Economic and Environmental Accounts for Water (SEEAW). The case study is the Vélez River Basin, located in the southern part of the Iberian Peninsula in Spain. In addition to obtaining the physical water supply and use tables and the asset accounts in this river basin, we present here the indicators as a result thereof. These indicators cover many critical aspects of water management, showing a general description of the river basin and allowing decision-makers to characterise the pressures on water resources. As a general conclusion, the union of AQUATOOL DSS and SEEAW will provide more complete information to decision-makers and it enables to introduce these methodological decisions in order to guarantee consistency and comparability of the results between different river basins.
ERIC Educational Resources Information Center
Hanushek, Eric A.; Warren, John Robert; Grodsky, Eric
2012-01-01
This exchange represents a follow-up to an article on the effects of state high school exit examinations that previously appeared in this journal (Warren, Grodsky, & Kalogrides 2009). That 2009 article was featured prominently in a report by the National Research Council (NRC) that evaluated the efficacy of test-based accountability systems.…
Author-based journal selection system that helps authors save time in article submission.
Ozturk, Onur; Ileri, Fatih
2018-01-01
Submission to journals takes a lot of time and format related submission requirements vary greatly from one journal to another. Lack of time and motivation in academia reduces scientific outputs and demotivates researchers. Author-based journal selection system (ABJSS) is a platform for pooling manuscripts conceived to minimize the time spent for manuscript submission and to increase scientific output. The system will provide two types of account: "Author" and "Journal Administrator". Each account type will have its own abilities and permissions. The ABJJS system is an ongoing project that will be designed in cooperation with IT experts and academicians and it will be presented to the scientific world as soon as it secures sufficient support.
22 CFR 1101.10 - Accounting for disclosures.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Accounting for disclosures. 1101.10 Section 1101... STATES SECTION PRIVACY ACT OF 1974 § 1101.10 Accounting for disclosures. (a) Each system manager shall establish a system of accounting for all disclosures of records, either orally or in writing made outside...
Code of Federal Regulations, 2010 CFR
2010-10-01
.... (2) Such accounting shall contain the name and address of the person or agency to whom the disclosure was made. (3) The accounting shall be maintained in accordance with a system of records approved by...) The accounting shall reference any justification or basis upon which any release was made including...
Roden, Jan; Strunz, Walter T; Whaley, K Birgitta; Eisfeld, Alexander
2012-11-28
Electronic-vibrational dynamics in molecular systems that interact with an environment involve a large number of degrees of freedom and are therefore often described by means of open quantum system approaches. A popular approach is to include only the electronic degrees of freedom into the system part and to couple these to a non-Markovian bath of harmonic vibrational modes that is characterized by a spectral density. Since this bath represents both intra-molecular and external vibrations, it is important to understand how to construct a spectral density that accounts for intra-molecular vibrational modes that couple further to other modes. Here, we address this problem by explicitly incorporating an intra-molecular vibrational mode together with the electronic degrees of freedom into the system part and using the Fano theory for a resonance coupled to a continuum to derive an "effective" bath spectral density, which describes the contribution of intra-molecular modes. We compare this effective model for the intra-molecular mode with the method of pseudomodes, a widely used approach in simulation of non-Markovian dynamics. We clarify the difference between these two approaches and demonstrate that the respective resulting dynamics and optical spectra can be very different.
40 CFR 60.4157 - Closing of general accounts.
Code of Federal Regulations, 2011 CFR
2011-07-01
... Coal-Fired Electric Steam Generating Units Hg Allowance Tracking System § 60.4157 Closing of general... Tracking System accounts. (b) If a general account has no allowance transfers in or out of the account for...
Proposal methodology for Land Carbon Accounting across Europe
NASA Astrophysics Data System (ADS)
Simon, A.; Ivanov, E.; Anaya-Romero, M.; Weber, J.-L.
2012-04-01
The need to account natural resources as capital, in the same way as we account economic and financial resources, is getting an important awareness-raising channel for governments, producers, and consumers in order to manage the environment capital. Besides that, the forthcoming Part II of the revised System of Integrated Environmental and Economic Accounting will enclose a framework for experimental ecosystem accounts. This conceptual framework is an initiative led by the European Environment Agency and the World Bank WAVES global partnership for which robust data and indicators are needed. In this context, the aim of this work is to demonstrate a preliminary methodology for land carbon account across Europe. The study area covers EU+38. The territorial unit used was the Socio-Ecological Landscape Units based on the Land Cover Functional Units and other geographical dimensions such as relief, belonging to a river basin, or proximity to the sea. Finally, the grid size used for accounting was 1km x 1km. The characteristic indicator considered for ecosystem capital carbon accounts is the carbon content which is derived from the Net Primary Production (NPP) and its removal by agriculture, forestry. Accordingly, the output data obtained were the stocks of carbon recorded in tons of carbon. The current approach is based on the combination of CORINE Land cover, traditional remote sensing (RS) indicators like NDVI - Normalised Difference Vegetation Index and the modern advances on RS techniques where new indicators like GPP (Gross Primary Productivity) and NPP. Other additional attributes were temperature, precipitation and vegetation type or Land cover. Different national and European data sources were used for the analysis as well as downscales procedures. In the present work soil carbon content were assumed to be a fixed fraction. Nevertheless further research will also take into account soil carbon data considering scenarios of land use change.
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...
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...
A network-based dynamical ranking system for competitive sports
NASA Astrophysics Data System (ADS)
Motegi, Shun; Masuda, Naoki
2012-12-01
From the viewpoint of networks, a ranking system for players or teams in sports is equivalent to a centrality measure for sports networks, whereby a directed link represents the result of a single game. Previously proposed network-based ranking systems are derived from static networks, i.e., aggregation of the results of games over time. However, the score of a player (or team) fluctuates over time. Defeating a renowned player in the peak performance is intuitively more rewarding than defeating the same player in other periods. To account for this factor, we propose a dynamic variant of such a network-based ranking system and apply it to professional men's tennis data. We derive a set of linear online update equations for the score of each player. The proposed ranking system predicts the outcome of the future games with a higher accuracy than the static counterparts.
7 CFR 1735.92 - Accounting considerations.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 11 2010-01-01 2010-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted Accounting...
Improving hospital cost accounting with activity-based costing.
Chan, Y C
1993-01-01
In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.
Selection of an In-House Accounting System
ERIC Educational Resources Information Center
Napello, Dolores W.
1988-01-01
An inhouse accounting program can increase the productivity and efficiency of the school business office. Discusses basic questions regarding software, hardware requirements, training, and obtaining staff support and cooperation. (MLF)
ERIC Educational Resources Information Center
Whitesell, Emilyn Ruble
2015-01-01
School accountability systems are a popular approach to improving education outcomes in the United States. These systems intend to "hold schools accountable" by assessing school performance on specific metrics, publishing accountability reports, and some combination of rewarding and sanctioning schools based on performance. Additionally,…
14 CFR 1240.113 - Financial accounting.
Code of Federal Regulations, 2013 CFR
2013-01-01
... 14 Aeronautics and Space 5 2013-01-01 2013-01-01 false Financial accounting. 1240.113 Section 1240.113 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION INVENTIONS AND CONTRIBUTIONS... appropriate database and accounting system(s) to ensure that award payments are recorded and disbursed in an...
Model Accounting Program. Adopters Guide.
ERIC Educational Resources Information Center
Beaverton School District 48, OR.
The accounting cluster demonstration project conducted at Aloha High School in the Beaverton, Oregon, school district developed a model curriculum for high school accounting. The curriculum is based on interviews with professionals in the accounting field and emphasizes the use of computers. It is suitable for use with special needs students as…
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…
Accounting of GHG emissions and removals from forest management: a long road from Kyoto to Paris.
Krug, Joachim H A
2018-01-03
Forests have always played an important role in agreeing on accounting rules during the past two decades of international climate policy development. Starting from activity-based gross-net accounting of selected forestry activities to mandatory accounting against a baseline-rules have changed quite rapidly and with significant consequences for accounted credits and debits. Such changes have direct consequences on incentives for climate-investments in forestry. There have also been strong arguments not to include forests into the accounting system by considering large uncertainties, procedural challenges and a fear of unearned credits corrupting the overall accounting system, among others. This paper reflects the development of respective accounting approaches and reviews the progress made on core challenges and resulting incentives. The historic development of forest management accounting rules is analysed in the light of the Paris Agreement. Pros and cons of different approaches are discussed with specific focus on the challenge to maintain integrity of the accounting approach and on resulting incentives for additional human induced investments to increase growth for future substitution and increased C storage by forest management. The review is solely based on scientific publications and official IPCC and UNFCC documents. Some rather political statements of non-scientific stakeholders are considered to reflect criticism. Such sources are indicated accordingly. Remaining and emerging requirements for an accounting system for post 2030 are highlighted. The Paris Agreement is interpreted as a "game changer" for the role of forests in climate change mitigation. Many countries rely on forests in their NDCs to achieve their self-set targets. In fact, the agreement "to achieve a balance between anthropogenic emissions by sources and removals by sinks of greenhouse gases in the second half of this century" puts pressure on the entire land sector to contribute to overall
NASA Astrophysics Data System (ADS)
Khe Sun, Pak; Vorona-Slivinskaya, Lubov; Voskresenskay, Elena
2017-10-01
The article highlights the necessity of a complex approach to assess economic security of municipalities, which would consider municipal management specifics. The approach allows comparing the economic security level of municipalities, but it does not describe parameter differences between compared municipalities. Therefore, there is a second method suggested: parameter rank order method. Applying these methods allowed to figure out the leaders and outsiders of the economic security among municipalities and rank all economic security parameters according to the significance level. Complex assessment of the economic security of municipalities, based on the combination of the two approaches, allowed to assess the security level more accurate. In order to assure economic security and equalize its threshold values, one should pay special attention to transportation system development in municipalities. Strategic aims of projects in the area of transportation infrastructure development in municipalities include the following issues: contribution into creating and elaborating transportation logistics and manufacture transport complexes, development of transportation infrastructure with account of internal and external functions of the region, public transport development, improvement of transport security and reducing its negative influence on the environment.
Structuring a Competency-Based Accounting Communication Course at the Graduate Level
ERIC Educational Resources Information Center
Sharifi, Mohsen; McCombs, Gary B.; Fraser, Linda Lussy; McCabe, Robert K.
2009-01-01
The authors describe a graduate capstone accounting class as a basis for building communication skills desired by both accounting practitioners and accounting faculty. An academic service-learning (ASL) component is included. Adopted as a required class for a master of science degree in accounting at two universities, this course supports…
Financial Accounting for Local and State School Systems: 2014 Edition. NCES 2015-347
ERIC Educational Resources Information Center
Allison, Gregory S.
2015-01-01
The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…
47 CFR 32.14 - Regulated accounts.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 47 Telecommunication 2 2013-10-01 2013-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...
47 CFR 32.14 - Regulated accounts.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 2 2014-10-01 2014-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...
47 CFR 32.14 - Regulated accounts.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...
A comprehensive solar energy system analysis data base in Huntsville, Alabama
NASA Technical Reports Server (NTRS)
Goddard, J. P.
1978-01-01
The history of a comprehensive solar energy system analysis data base developed by NASA/Marshall Space Flight Center and the University of Alabama is presented, along with its current status. The Marshall Information Retrieval and Data Storage (MIRADS) system was chosen for the data base, and feedback systems were arranged to cope with changes in the needs of the program management for the type of data gathered. The final structure of the data base consists of 22 files divided into 6 topical sections: summaries, climatological, utility rates, architectural, equipment, and economics. The data base offers help to the solar industry in two ways: it provides information and it serves as a model for users trying to establish the climatic and socioeconomic variables they should take into account when they examine a potential market for solar energy equipment.
14 CFR Sec. 1-6 - Accounting entities.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting entities. Sec. 1-6 Section 1-6... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be maintained for each air...
A Logical Account of Diagnosis with Multiple Theories
NASA Technical Reports Server (NTRS)
Pandurang, P.; Lum, Henry Jr. (Technical Monitor)
1994-01-01
Model-based diagnosis is a powerful, first-principles approach to diagnosis. The primary drawback with model-based diagnosis is that it is based on a system model, and this model might be inappropriate. The inappropriateness of models usually stems from the fundamental tradeoff between completeness and efficiency. Recently, Struss has developed an elegant proposal for diagnosis with multiple models. Struss characterizes models as relations and develops a precise notion of abstraction. He defines relations between models and analyzes the effect of a model switch on the space of possible diagnoses. In this paper we extend Struss's proposal in three ways. First, our account of diagnosis with multiple models is based on representing models as more expressive first-order theories, rather than as relations. A key technical contribution is the use of a general notion of abstraction based on interpretations between theories. Second, Struss conflates component modes with models, requiring him to define models relations such as choices which result in non-relational models. We avoid this problem by differentiating component modes from models. Third, we present a more general account of simplifications that correctly handles situations where the simplification contradicts the base theory.
Cost unit accounting based on a clinical pathway: a practical tool for DRG implementation.
Feyrer, R; Rösch, J; Weyand, M; Kunzmann, U
2005-10-01
Setting up a reliable cost unit accounting system in a hospital is a fundamental necessity for economic survival, given the current general conditions in the healthcare system. Definition of a suitable cost unit is a crucial factor for success. We present here the development and use of a clinical pathway as a cost unit as an alternative to the DRG. Elective coronary artery bypass grafting was selected as an example. Development of the clinical pathway was conducted according to a modular concept that mirrored all the treatment processes across various levels and modules. Using service records and analyses the process algorithms of the clinical pathway were developed and visualized with CorelTM iGrafix Process 2003. A detailed process cost record constituted the basis of the pathway costing, in which financial evaluation of the treatment processes was performed. The result of this study was a structured clinical pathway for coronary artery bypass grafting together with a cost calculation in the form of cost unit accounting. The use of a clinical pathway as a cost unit offers considerable advantages compared to the DRG or clinical case. The variance in the diagnoses and procedures within a pathway is minimal, so the consumption of resources is homogeneous. This leads to a considerable improvement in the value of cost unit accounting as a strategic control instrument in hospitals.
48 CFR 43.203 - Change order accounting procedures.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Change order accounting... CONTRACT MANAGEMENT CONTRACT MODIFICATIONS Change Orders 43.203 Change order accounting procedures. (a) Contractors' accounting systems are seldom designed to segregate the costs of performing changed work...
48 CFR 31.002 - Availability of accounting guide.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and procedures...
Cluster Guide. Accounting Occupations.
ERIC Educational Resources Information Center
Beaverton School District 48, OR.
Based on a recent task inventory of key occupations in the accounting cluster taken in the Portland, Oregon, area, this curriculum guide is intended to assist administrators and teachers in the design and implementation of high school accounting cluster programs. The guide is divided into four major sections: program organization and…
Savings account for health care costs
... These accounts are approved or regulated by the Internal Revenue Service (IRS). The accounts differ based on how much ... MSA; FSA; HRA References Department of the Treasury - Internal Revenue Service. Health Savings Accounts and Other Tax-Favored Health ...
14 CFR Sec. 2-4 - Accounting period.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting period. Sec. 2-4 Section 2-4... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this Uniform...
Guidelines for School Property Accounting in Colorado, Part II--General Fixed Asset Accounts.
ERIC Educational Resources Information Center
Stiverson, Clare L.
The second publication of a series of three issued by the Colorado Department of Education is designed as a guide for local school districts in the development of a property accounting system. It defines and classifies groups of accounts whereby financial information, taken from inventory records, may be transcribed into debit and credit entries…
Achieving excellence in the management of accounts receivable.
Ladewig, T L; Hecht, B A
1993-09-01
Recent changes in healthcare reimbursement rules and practices have made the task of accounts receivable management a particularly demanding one for most financial managers. One multihospital system, after pursuing numerous strategies to reduce its accounts receivable with only marginal levels of success, launched a systemwide initiative to share both the positive and the negative accounts receivable management experiences of each department at each hospital in the system with all patient accounting staff. The objective of the initiative was to use the lessons learned from those experiences to attain excellence in accounts receivable management throughout the system. The ultimate success of the initiative is detailed in the following article.
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...
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...
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...
A unifying Bayesian account of contextual effects in value-based choice
Friston, Karl J.; Dolan, Raymond J.
2017-01-01
Empirical evidence suggests the incentive value of an option is affected by other options available during choice and by options presented in the past. These contextual effects are hard to reconcile with classical theories and have inspired accounts where contextual influences play a crucial role. However, each account only addresses one or the other of the empirical findings and a unifying perspective has been elusive. Here, we offer a unifying theory of context effects on incentive value attribution and choice based on normative Bayesian principles. This formulation assumes that incentive value corresponds to a precision-weighted prediction error, where predictions are based upon expectations about reward. We show that this scheme explains a wide range of contextual effects, such as those elicited by other options available during choice (or within-choice context effects). These include both conditions in which choice requires an integration of multiple attributes and conditions where a multi-attribute integration is not necessary. Moreover, the same scheme explains context effects elicited by options presented in the past or between-choice context effects. Our formulation encompasses a wide range of contextual influences (comprising both within- and between-choice effects) by calling on Bayesian principles, without invoking ad-hoc assumptions. This helps clarify the contextual nature of incentive value and choice behaviour and may offer insights into psychopathologies characterized by dysfunctional decision-making, such as addiction and pathological gambling. PMID:28981514
Application of Problem Based Learning ((PBL) in a Course on Financial Accounting Principles
ERIC Educational Resources Information Center
Manaf, Nor Aziah Abdul; Ishak, Zuaini; Hussin, Wan Nordin Wan
2011-01-01
Purpose: This paper aims to share experiences in teaching a Financial Accounting Principles course using a hybrid problem based learning (PBL) method. The three specific objectives of this paper are to document how the PBL project for this course was developed and managed in class, to compare the academic performance of PBL students with non-PBL…
46 CFR 403.115 - Accounting period.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall maintain...
School-Based Budgets: Getting, Spending, and Accounting.
ERIC Educational Resources Information Center
Herman, Jerry L.; Herman, Janice L.
With the advent of large interest in school-based management came the task of inventing a different type of budgeting system--one that delegated the many tasks of developing a budget, expending the allocated funds, and controlling those expenditures in a way that did not exceed the allocation to the site level. This book explores the various means…
ERIC Educational Resources Information Center
Zosky, Diane L.
2010-01-01
Unlike in the adult criminal justice system, where domestic violence policies hold perpetrators accountable for their violence, the juvenile justice system rarely addresses teenage dating violence. Although the adult criminal justice system has pursued policies toward intimate partner violence grounded on a "zero tolerance" ideology, the juvenile…
48 CFR 970.5232-8 - Integrated accounting.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b)(2), insert the following clause: Integrated Accounting (DEC 2000) Integrated accounting procedures...
Federal Register 2010, 2011, 2012, 2013, 2014
2011-02-09
... DEPARTMENT OF COMMERCE Bureau of Industry and Security 15 CFR Part 748 [Docket No. 100826397-1059-02] RIN 0694-AE98 Simplified Network Application Processing System, On-line Registration and Account Maintenance AGENCY: Bureau of Industry and Security, Commerce. ACTION: Final rule. SUMMARY: The Bureau of...
Accounting for the environment.
Lutz, E; Munasinghe, M
1991-03-01
Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.
Designing of smart home automation system based on Raspberry Pi
DOE Office of Scientific and Technical Information (OSTI.GOV)
Saini, Ravi Prakash; Singh, Bhanu Pratap; Sharma, Mahesh Kumar
Locally networked or remotely controlled home automation system becomes a popular paradigm because of the numerous advantages and is suitable for academic research. This paper proposes a method for an implementation of Raspberry Pi based home automation system presented with an android phone access interface. The power consumption profile across the connected load is measured accurately through programming. Users can access the graph of total power consumption with respect to time worldwide using their Dropbox account. An android application has been developed to channelize the monitoring and controlling operation of home appliances remotely. This application facilitates controlling of operating pinsmore » of Raspberry Pi by pressing the corresponding key for turning “on” and “off” of any desired appliance. Systems can range from the simple room lighting control to smart microcontroller based hybrid systems incorporating several other additional features. Smart home automation systems are being adopted to achieve flexibility, scalability, security in the sense of data protection through the cloud-based data storage protocol, reliability, energy efficiency, etc.« less
Financial Accounting for Local and State School Systems, 1990.
ERIC Educational Resources Information Center
Fowler, William J., Jr.
The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…
Report: Wells Band Council Needs to Improve Its Accounting System to Comply With Federal Regulations
Report #14-2-0316, July 14, 2014. The Wells Band Council’s accounting system did not comply with federal regulations, which resulted in $390,000 of questioned costs and proposed high-risk designation for the grantee.
ERIC Educational Resources Information Center
Luhm, Theresa; Foley, Ellen; Corcoran, Tom
This report explores issues related to accountability in the context of Children Achieving, the school reform effort of Philadelphia (Pennsylvania). The accountability system begins with content standards in English/language arts, mathematics, science, and the arts. The Stanford-9 Achievement Test has been designated to assess how students are…
Emerging accounting trends accounting for leases.
Valletta, Robert; Huggins, Brian
2010-12-01
A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.
Reduction of accounts receivable through total quality management.
LaFleur, N
1994-01-01
On October 1, 1990, The Miriam Hospital in Providence, R.I., converted to a new computer system for patient accounting applications and on-line registration functions. The new system automated the hospital's patient accounting, registration, and medical records functions and interfaced registration with patient accounts for billing purposes.
ERIC Educational Resources Information Center
Lenard, Mary Jane; Wessels, Susan; Khanlarian, Cindi
2010-01-01
Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS course, students experience a change in perception about their use of computers. Females'…