Model of medicines sales forecasting taking into account factors of influence

NASA Astrophysics Data System (ADS)

Kravets, A. G.; Al-Gunaid, M. A.; Loshmanov, V. I.; Rasulov, S. S.; Lempert, L. B.

2018-05-01

The article describes a method for forecasting sales of medicines in conditions of data sampling, which is insufficient for building a model based on historical data alone. The developed method is applicable mainly to new drugs that are already licensed and released for sale but do not yet have stable sales performance in the market. The purpose of this study is to prove the effectiveness of the suggested method forecasting drug sales, taking into account the selected factors of influence, revealed during the review of existing solutions and analysis of the specificity of the area under study. Three experiments were performed on samples of different volumes, which showed an improvement in the accuracy of forecasting sales in small samples.

Accounting for Correlations across Measures of Perspective Taking.

ERIC Educational Resources Information Center

Rose, Samuel P.

This study examined the development of cognitive perspective taking skills and the lack of consistency across perspective taking measures in earlier studies. Four perspective taking measures were administered to 56 children between 4 and 10 years of age under two testing conditions. The high structure condition included multiple presentation of…

Capture-recapture survival models taking account of transients

USGS Publications Warehouse

Pradel, R.; Hines, J.E.; Lebreton, J.D.; Nichols, J.D.

1997-01-01

The presence of transient animals, common enough in natural populations, invalidates the estimation of survival by traditional capture- recapture (CR) models designed for the study of residents only. Also, the study of transit is interesting in itself. We thus develop here a class of CR models to describe the presence of transients. In order to assess the merits of this approach we examme the bias of the traditional survival estimators in the presence of transients in relation to the power of different tests for detecting transients. We also compare the relative efficiency of an ad hoc approach to dealing with transients that leaves out the first observation of each animal. We then study a real example using lazuli bunting (Passerina amoena) and, in conclusion, discuss the design of an experiment aiming at the estimation of transience. In practice, the presence of transients is easily detected whenever the risk of bias is high. The ad hoc approach, which yields unbiased estimates for residents only, is satisfactory in a time-dependent context but poorly efficient when parameters are constant. The example shows that intermediate situations between strict 'residence' and strict 'transience' may exist in certain studies. Yet, most of the time, if the study design takes into account the expected length of stay of a transient, it should be possible to efficiently separate the two categories of animals.

General stability of composite panels reinforced with flexible rods taking account of the side boundary conditions

NASA Astrophysics Data System (ADS)

Dudchenko, A. A.; Elpat'evskii, A. N.

1995-07-01

Reinforced panels are the basic load-bearing elements of various structures. Optimization of massive structures requires consideration of deformation of the panel cross-sections. This is particularly important in determining the bearing strength at buckling. The load scheme, conditions for fixation of the panel cross-section, and bend-torsional stiffness taking account of the deformation of the rod cross-section affect the buckling load in real structures. The stress distribution prior to buckling must be known to solve the buckling problem properly. The stress in the panel is proportional to the active load. The stress distribution is assumed to be known according to our previous method [1]. The load scheme and panel dimensions are shown in Fig. 1. The stress distribution in the panel prior to buckling can be found using Eqs. (1)-(3). A view of the cross-section is given in Fig. 1. The displacements in the panel at buckling for the boundary area are found using Eqs. (4)-(6), while the stresses in the skin and stiffness are found using Eq. (7). Roots k1 and k2 are those of the characteristic equation and β is a dimensionless coordinate. The problem was solved using variational theory. The potential energy is given by Eqs. (8) and (9) by orihogonalization of Eqs. (5). The basic equations are converted to Eqs. (10) by evaluation of the components in Eqs. (8) and (9). Its calculation (11) gives the compression load. Optimization of parameter α gives the critical strength P1 = 6.93 kN (without taking account of the boundary area) and P2 = 5.31 kN (taking account of the boundary area).

Hydrodynamic modeling of urban flooding taking into account detailed data about city infrastructure

NASA Astrophysics Data System (ADS)

Belikov, Vitaly; Norin, Sergey; Aleksyuk, Andrey; Krylenko, Inna; Borisova, Natalya; Rumyantsev, Alexey

2017-04-01

Flood waves moving across urban areas have specific features. Thus, the linear objects of infrastructure (such as embankments, roads, dams) can change the direction of flow or block the water movement. On the contrary, paved avenues and wide streets in the cities contribute to the concentration of flood waters. Buildings create an additional resistance to the movement of water, which depends on the urban density and the type of constructions; this effect cannot be completely described by Manning's resistance law. In addition, part of the earth surface, occupied by buildings, is excluded from the flooded area, which results in a substantial (relative to undeveloped areas) increase of the depth of flooding, especially for unsteady flow conditions. An approach to numerical simulation of urban areas flooding that consists in direct allocating of all buildings and structures on the computational grid are proposed. This can be done in almost full automatic way with usage of modern software. Real geometry of all objects of infrastructure can be taken into account on the base of highly detailed digital maps and satellite images. The calculations based on two-dimensional Saint-Venant equations on irregular adaptive computational meshes, which can contain millions of cells and take into account tens of thousands of buildings and other objects of infrastructure. Flood maps, received as result of modeling, are the basis for the damage and risk assessment for urban areas. The main advantage of the developed method is high-precision calculations, realistic modeling results and appropriate graphical display of the flood dynamics and dam-break wave's propagation on urban areas. Verification of this method has been done on the experimental data and real events simulations, including catastrophic flooding of the Krymsk city in 2012 year.

Basic Principles of Thin-Walled Open Bars Taking into Account Where Influence Shifts of Cross Sections are Concerned

NASA Astrophysics Data System (ADS)

Panasenko, N. N.; Sinelschikov, A. V.

2017-11-01

The finite element method is considered to be the most effective in relation to the calculation of strength and stability of buildings and engineering constructions. As a rule, for the modelling of supporting 3-D frameworks, finite elements with six degrees of freedom are used in each of the nodes. In practice, such supporting frameworks represent the thin-walled welded bars and hot-rolled bars of open and closed profiles in which cross-sectional deplanation must be taken into account. This idea was first introduced by L N Vorobjev and brought to one of the easiest variants of the thin-walled bar theory. The development of this approach is based on taking into account the middle surface shear deformation and adding the deformations of a thin-walled open bar to the formulas for potential and kinetic energy; these deformations depend on shearing stress and result in decreasing the frequency of the first tone of fluctuations to 13%. The authors of the article recommend taking into account this fact when calculating fail-proof dynamic systems.

Numerical prediction of a draft tube flow taking into account uncertain inlet conditions

NASA Astrophysics Data System (ADS)

Brugiere, O.; Balarac, G.; Corre, C.; Metais, O.; Flores, E.; Pleroy

2012-11-01

The swirling turbulent flow in a hydroturbine draft tube is computed with a non-intrusive uncertainty quantification (UQ) method coupled to Reynolds-Averaged Navier-Stokes (RANS) modelling in order to take into account in the numerical prediction the physical uncertainties existing on the inlet flow conditions. The proposed approach yields not only mean velocity fields to be compared with measured profiles, as is customary in Computational Fluid Dynamics (CFD) practice, but also variance of these quantities from which error bars can be deduced on the computed profiles, thus making more significant the comparison between experiment and computation.

Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal.

PubMed

D'Onza, Giuseppe; Greco, Giulio; Allegrini, Marco

2016-02-01

Recycling implies additional costs for separated municipal solid waste (MSW) collection. The aim of the present study is to propose and implement a management tool - the full cost accounting (FCA) method - to calculate the full collection costs of different types of waste. Our analysis aims for a better understanding of the difficulties of putting FCA into practice in the MSW sector. We propose a FCA methodology that uses standard cost and actual quantities to calculate the collection costs of separate and undifferentiated waste. Our methodology allows cost efficiency analysis and benchmarking, overcoming problems related to firm-specific accounting choices, earnings management policies and purchase policies. Our methodology allows benchmarking and variance analysis that can be used to identify the causes of off-standards performance and guide managers to deploy resources more efficiently. Our methodology can be implemented by companies lacking a sophisticated management accounting system. Copyright © 2015 Elsevier Ltd. All rights reserved.

A Stock-Take of Green National Accounting Initiatives

ERIC Educational Resources Information Center

Lawn, Philip

2007-01-01

Green national accounting has existed in a variety of forms for just over thirty years. Having essentially begun as environmental cost adjustments to Gross Domestic Product, green national accounting now includes such indicators as the Genuine Progress Indicator, Genuine Savings, and the Ecological Footprint. This paper serves as an overview or…

Who Is He? Children with ASD and ADHD Take the Listener into Account in Their Production of Ambiguous Pronouns

PubMed Central

Kuijper, Sanne J. M.; Hartman, Catharina A.; Hendriks, Petra

2015-01-01

During conversation, speakers constantly make choices about how specific they wish to be in their use of referring expressions. In the present study we investigate whether speakers take the listener into account or whether they base their referential choices solely on their own representation of the discourse. We do this by examining the cognitive mechanisms that underlie the choice of referring expression at different discourse moments. Furthermore, we provide insights into how children with Autism Spectrum Disorder (ASD) and Attention Deficit Hyperactivity Disorder (ADHD) use referring expressions and whether their use differs from that of typically developing (TD) children. Children between 6 and 12 years old (ASD: n=46; ADHD: n=37; TD: n=38) were tested on their production of referring expressions and on Theory of Mind, response inhibition and working memory. We found support for the view that speakers take the listener into account when choosing a referring expression: Theory of Mind was related to referential choice only at those moments when speakers could not solely base their choice on their own discourse representation to be understood. Working memory appeared to be involved in keeping track of the different referents in the discourse. Furthermore, we found that TD children as well as children with ASD and children with ADHD took the listener into account in their choice of referring expression. In addition, children with ADHD were less specific than TD children in contexts with more than one referent. The previously observed problems with referential choice in children with ASD may lie in difficulties in keeping track of longer and more complex discourses, rather than in problems with taking into account the listener. PMID:26147200

Probabilistic dietary exposure assessment taking into account variability in both amount and frequency of consumption.

PubMed

Slob, Wout

2006-07-01

Probabilistic dietary exposure assessments that are fully based on Monte Carlo sampling from the raw intake data may not be appropriate. This paper shows that the data should first be analysed by using a statistical model that is able to take the various dimensions of food consumption patterns into account. A (parametric) model is discussed that takes into account the interindividual variation in (daily) consumption frequencies, as well as in amounts consumed. Further, the model can be used to include covariates, such as age, sex, or other individual attributes. Some illustrative examples show how this model may be used to estimate the probability of exceeding an (acute or chronic) exposure limit. These results are compared with the results based on directly counting the fraction of observed intakes exceeding the limit value. This comparison shows that the latter method is not adequate, in particular for the acute exposure situation. A two-step approach for probabilistic (acute) exposure assessment is proposed: first analyse the consumption data by a (parametric) statistical model as discussed in this paper, and then use Monte Carlo techniques for combining the variation in concentrations with the variation in consumption (by sampling from the statistical model). This approach results in an estimate of the fraction of the population as a function of the fraction of days at which the exposure limit is exceeded by the individual.

Note: Rapid offset reduction of impedance bridges taking into account instrumental damping and phase shifting.

PubMed

van der Wel, C M; Kortschot, R J; Bakelaar, I A; Erné, B H; Kuipers, B W M

2013-03-01

The sensitivity of an imperfectly balanced impedance bridge is limited by the remaining offset voltage. Here, we present a procedure for offset reduction in impedance measurements using a lock-in amplifier, by applying a complex compensating voltage external to the bridge. This procedure takes into account instrumental damping and phase shifting, which generally occur at the high end of the operational frequency range. Measurements demonstrate that the output of the circuit rapidly converges to the instrumentally limited noise at any frequency.

Teaching Elementary Accounting to Non-Accounting Majors

ERIC Educational Resources Information Center

Lloyd, Cynthia B.; Abbey, Augustus

2009-01-01

A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

Optimized MPPT algorithm for boost converters taking into account the environmental variables

NASA Astrophysics Data System (ADS)

Petit, Pierre; Sawicki, Jean-Paul; Saint-Eve, Frédéric; Maufay, Fabrice; Aillerie, Michel

2016-07-01

This paper presents a study on the specific behavior of the Boost DC-DC converters generally used for powering conversion of PV panels connected to a HVDC (High Voltage Direct Current) Bus. It follows some works pointing out that converter MPPT (Maximum Power Point Tracker) is severely perturbed by output voltage variations due to physical dependency of parameters as the input voltage, the output voltage and the duty cycle of the PWM switching control of the MPPT. As a direct consequence many converters connected together on a same load perturb each other because of the output voltage variations induced by fluctuations on the HVDC bus essentially due to a not insignificant bus impedance. In this paper we show that it is possible to include an internal computed variable in charge to compensate local and external variations to take into account the environment variables.

Full Gradient Solution to Adaptive Hybrid Control

NASA Technical Reports Server (NTRS)

Bean, Jacob; Schiller, Noah H.; Fuller, Chris

2017-01-01

This paper focuses on the adaptation mechanisms in adaptive hybrid controllers. Most adaptive hybrid controllers update two filters individually according to the filtered reference least mean squares (FxLMS) algorithm. Because this algorithm was derived for feedforward control, it does not take into account the presence of a feedback loop in the gradient calculation. This paper provides a derivation of the proper weight vector gradient for hybrid (or feedback) controllers that takes into account the presence of feedback. In this formulation, a single weight vector is updated rather than two individually. An internal model structure is assumed for the feedback part of the controller. The full gradient is equivalent to that used in the standard FxLMS algorithm with the addition of a recursive term that is a function of the modeling error. Some simulations are provided to highlight the advantages of using the full gradient in the weight vector update rather than the approximation.

Full Gradient Solution to Adaptive Hybrid Control

NASA Technical Reports Server (NTRS)

Bean, Jacob; Schiller, Noah H.; Fuller, Chris

2016-01-01

This paper focuses on the adaptation mechanisms in adaptive hybrid controllers. Most adaptive hybrid controllers update two filters individually according to the filtered-reference least mean squares (FxLMS) algorithm. Because this algorithm was derived for feedforward control, it does not take into account the presence of a feedback loop in the gradient calculation. This paper provides a derivation of the proper weight vector gradient for hybrid (or feedback) controllers that takes into account the presence of feedback. In this formulation, a single weight vector is updated rather than two individually. An internal model structure is assumed for the feedback part of the controller. The full gradient is equivalent to that used in the standard FxLMS algorithm with the addition of a recursive term that is a function of the modeling error. Some simulations are provided to highlight the advantages of using the full gradient in the weight vector update rather than the approximation.

A cost simulation for mammography examinations taking into account equipment failures and resource utilization characteristics.

PubMed

Coelli, Fernando C; Almeida, Renan M V R; Pereira, Wagner C A

2010-12-01

This work develops a cost analysis estimation for a mammography clinic, taking into account resource utilization and equipment failure rates. Two standard clinic models were simulated, the first with one mammography equipment, two technicians and one doctor, and the second (based on an actually functioning clinic) with two equipments, three technicians and one doctor. Cost data and model parameters were obtained by direct measurements, literature reviews and other hospital data. A discrete-event simulation model was developed, in order to estimate the unit cost (total costs/number of examinations in a defined period) of mammography examinations at those clinics. The cost analysis considered simulated changes in resource utilization rates and in examination failure probabilities (failures on the image acquisition system). In addition, a sensitivity analysis was performed, taking into account changes in the probabilities of equipment failure types. For the two clinic configurations, the estimated mammography unit costs were, respectively, US$ 41.31 and US$ 53.46 in the absence of examination failures. As the examination failures increased up to 10% of total examinations, unit costs approached US$ 54.53 and US$ 53.95, respectively. The sensitivity analysis showed that type 3 (the most serious) failure increases had a very large impact on the patient attendance, up to the point of actually making attendance unfeasible. Discrete-event simulation allowed for the definition of the more efficient clinic, contingent on the expected prevalence of resource utilization and equipment failures. © 2010 Blackwell Publishing Ltd.

A care-full diagnosis: three Vietnamese Australian women and their accounts of becoming "mentally ill".

PubMed

Killingsworth, Ben; Kokanovic, Renata; Tran, Huong; Dowrick, Chris

2010-03-01

It is often argued that Western medical responses to illness take illness out of the intimate social contexts within which illness becomes meaningful for people and that, as a result, Western medicine can often constitute an ineffective or, at worst, a disempowering response to illness. While not wishing to challenge such arguments, we seek in this article to present material that might serve as a useful caveat to them. Drawn from interviews conducted as part of an Australian study exploring cross-cultural understandings and experiences of mental illness, we present the accounts of three Vietnamese Australian women. In these accounts, the diagnoses of mental illness that these women had received from their Australian doctors were not presented as being meaningless or disempowering. Rather, as the women presented it, being seen and treated as mentally ill had precipitated and continued to precipitate a sense of belonging and self-worth.

Taking the Missing Propensity Into Account When Estimating Competence Scores

PubMed Central

Pohl, Steffi; Carstensen, Claus H.

2014-01-01

When competence tests are administered, subjects frequently omit items. These missing responses pose a threat to correctly estimating the proficiency level. Newer model-based approaches aim to take nonignorable missing data processes into account by incorporating a latent missing propensity into the measurement model. Two assumptions are typically made when using these models: (1) The missing propensity is unidimensional and (2) the missing propensity and the ability are bivariate normally distributed. These assumptions may, however, be violated in real data sets and could, thus, pose a threat to the validity of this approach. The present study focuses on modeling competencies in various domains, using data from a school sample (N = 15,396) and an adult sample (N = 7,256) from the National Educational Panel Study. Our interest was to investigate whether violations of unidimensionality and the normal distribution assumption severely affect the performance of the model-based approach in terms of differences in ability estimates. We propose a model with a competence dimension, a unidimensional missing propensity and a distributional assumption more flexible than a multivariate normal. Using this model for ability estimation results in different ability estimates compared with a model ignoring missing responses. Implications for ability estimation in large-scale assessments are discussed. PMID:29795844

Taking the Missing Propensity into Account When Estimating Competence Scores: Evaluation of Item Response Theory Models for Nonignorable Omissions

ERIC Educational Resources Information Center

Köhler, Carmen; Pohl, Steffi; Carstensen, Claus H.

2015-01-01

When competence tests are administered, subjects frequently omit items. These missing responses pose a threat to correctly estimating the proficiency level. Newer model-based approaches aim to take nonignorable missing data processes into account by incorporating a latent missing propensity into the measurement model. Two assumptions are typically…

The Papers Printing Quality Complex Assessment Algorithm Development Taking into Account the Composition and Production Technological Features

NASA Astrophysics Data System (ADS)

Babakhanova, Kh A.; Varepo, L. G.; Nagornova, I. V.; Babluyk, E. B.; Kondratov, A. P.

2018-04-01

Paper is one of the printing system key components causing the high-quality printed products output. Providing the printing companies with the specified printing properties paper, while simultaneously increasing the paper products range and volume by means of the forecasting methods application and evaluation during the production process, is certainly a relevant problem. The paper presents the printing quality control algorithm taking into consideration the paper printing properties quality assessment depending on the manufacture technological features and composition variation. The information system including raw material and paper properties data and making possible pulp and paper enterprises to select paper composition optimal formulation is proposed taking into account the printing process procedure peculiarities of the paper manufacturing with specified printing properties.

What Does It Take to Be Successful in Accounting?

ERIC Educational Resources Information Center

Reha, Rose K.; Lu, Debbie

1985-01-01

A study of 427 univrsity accounting students was conducted to gain insight on student perceptions of career success factors and related data. Findings show that female students appear less confident than male students, and professionals in finance and accounting and students disagree significantly on the importance of various career success…

Acoustic computer tomographic pyrometry for two-dimensional measurement of gases taking into account the effect of refraction of sound wave paths

NASA Astrophysics Data System (ADS)

Lu, J.; Wakai, K.; Takahashi, S.; Shimizu, S.

2000-06-01

The algorithm which takes into account the effect of refraction of sound wave paths for acoustic computer tomography (CT) is developed. Incorporating the algorithm of refraction into ordinary CT algorithms which are based on Fourier transformation is very difficult. In this paper, the least-squares method, which is capable of considering the refraction effect, is employed to reconstruct the two-dimensional temperature distribution. The refraction effect is solved by writing a set of differential equations which is derived from Fermat's theorem and the calculus of variations. It is impossible to carry out refraction analysis and the reconstruction of temperature distribution simultaneously, so the problem is solved using the iteration method. The measurement field is assumed to take the shape of a circle and 16 speakers, also serving as the receivers, are set around it isometrically. The algorithm is checked through computer simulation with various kinds of temperature distributions. It is shown that the present method which takes into account the algorithm of the refraction effect can reconstruct temperature distributions with much greater accuracy than can methods which do not include the refraction effect.

Modeling Tree Growth Taking into Account Carbon Source and Sink Limitations.

PubMed

Hayat, Amaury; Hacket-Pain, Andrew J; Pretzsch, Hans; Rademacher, Tim T; Friend, Andrew D

2017-01-01

Increasing CO 2 concentrations are strongly controlled by the behavior of established forests, which are believed to be a major current sink of atmospheric CO 2 . There are many models which predict forest responses to environmental changes but they are almost exclusively carbon source (i.e., photosynthesis) driven. Here we present a model for an individual tree that takes into account the intrinsic limits of meristems and cellular growth rates, as well as control mechanisms within the tree that influence its diameter and height growth over time. This new framework is built on process-based understanding combined with differential equations solved by numerical method. Our aim is to construct a model framework of tree growth for replacing current formulations in Dynamic Global Vegetation Models, and so address the issue of the terrestrial carbon sink. Our approach was successfully tested for stands of beech trees in two different sites representing part of a long-term forest yield experiment in Germany. This model provides new insights into tree growth and limits to tree height, and addresses limitations of previous models with respect to sink-limited growth.

4 CFR 28.44 - Taking of depositions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Taking of depositions. 28.44 Section 28.44 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD... Procedures Discovery § 28.44 Taking of depositions. Depositions may be taken before any person not interested...

4 CFR 28.44 - Taking of depositions.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 4 Accounts 1 2011-01-01 2011-01-01 false Taking of depositions. 28.44 Section 28.44 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD... Procedures Discovery § 28.44 Taking of depositions. Depositions may be taken before any person not interested...

New Frontiers: Training Forensic Accountants within the Accounting Program

ERIC Educational Resources Information Center

Ramaswamy, Vinita

2007-01-01

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

Accounting Education for the Non-Accountant.

ERIC Educational Resources Information Center

Spiceland, J. David

1983-01-01

The nondegree Certified Public Accountant (CPA) preparation program at Memphis State University is an accelerated series of eight credit courses in accounting designed for those who have earned a nonaccounting degree and need the technical training and required courses to enable them to take the CPA examination in Tennessee. (JOW)

Kinetics of silver release from microfuel with taking into account the limited-solubility effect

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

Ivanov, A. S., E-mail: asi.kiae@gmail.com; Rusinkevich, A. A., E-mail: rusinkevich_andr@mail.ru

2014-12-15

The effect of a limited solubility of silver in silicon carbide on silver release from a microfuel with a TRISO coating is studied. It is shown that a limited solubility affects substantially both concentration profiles and silver release from a microfuel over a broad range of temperatures. A procedure is developed for obtaining fission-product concentration profiles in a microfuel and graphs representing the flow and integrated release of fission products on the basis of data from neutron-physics calculations and results obtained by calculating thermodynamics with the aid of the Ivtanthermo code and kinetics with the aid of the FP-Kinetics code.more » This procedure takes into account a limited solubility of fission products in protective coatings of microfuel.« less

Stress–strain state in an elastoplastic pipe taking into account the temperature and compressibility of the material

NASA Astrophysics Data System (ADS)

Gornostaev, K. K.; Kovalev, A. V.; Malygina, Y. V.

2018-03-01

In the article the authors have considered the problem of determining the stress-strain state of the elastoplastic pipe with the Mises’ condition in case of plane strain for the compressible material taking into account the temperature. The task was solved using the method of the small parameter. The expressions for the fields of stresses and displacements were received as well as the ratio of the radius of the elastoplastic boundary in the zero and first approximations.

A Turbulence model taking into account the longitudinal flow inhomogeneity in mixing layers and jets

NASA Astrophysics Data System (ADS)

Troshin, A. I.

2017-06-01

The problem of potential core length overestimation of subsonic free jets by Reynolds-averaged Navier-Stokes (RANS) based turbulence models is addressed. It is shown that the issue is due to the incorrect velocity profile modeling of the jet mixing layers. An additional source term in ω equation is proposed which takes into account the effect of longitudinal flow inhomogeneity on turbulence in mixing layers. Computations confirm that the modified Speziale-Sarkar-Gatski/Launder- Reece-Rodi-omega (SSG/LRR-ω) turbulence model correctly predicts the mean velocity profiles in both initial and far-field regions of subsonic free plane jet as well as the centerline velocity decay rate.

Stress state reassessment of Romanian offshore structures taking into account corrosion influence

NASA Astrophysics Data System (ADS)

Joavină, R.; Zăgan, S.; Zăgan, R.; Popa, M.

2017-08-01

Progressive degradation analysis for extraction or exploration offshore structure, with appraisal of failure potential and the causes that can be correlated with the service age, depends on the various sources of uncertainty that require particular attention in design, construction and exploitation phases. Romanian self erecting platforms are spatial lattice structures consist of tubular steel joints, forming a continuous system with an infinite number of dynamic degrees of freedom. Reassessment of a structure at fixed intervals of time, recorrelation of initial design elements with the actual situation encountered in location and with structural behaviour represents a major asset in lowering vulnerabilities of offshore structure. This paper proposes a comparative reassessment of the stress state for an offshore structure Gloria type, when leaving the shipyard and at the end of that interval corresponding to capital revision, taking into account sectional changes due to marine environment corrosion. The calculation was done using Newmark integration method on a 3D model, asses of the dynamic loads was made through probabilistic spectral method.

Strength computation of forged parts taking into account strain hardening and damage

NASA Astrophysics Data System (ADS)

Cristescu, Michel L.

2004-06-01

Modern non-linear simulation software, such as FORGE 3 (registered trade mark of TRANSVALOR), are able to compute the residual stresses, the strain hardening and the damage during the forging process. A thermally dependent elasto-visco-plastic law is used to simulate the behavior of the material of the hot forged piece. A modified Lemaitre law coupled with elasticiy, plasticity and thermic is used to simulate the damage. After the simulation of the different steps of the forging process, the part is cooled and then virtually machined, in order to obtain the finished part. An elastic computation is then performed to equilibrate the residual stresses, so that we obtain the true geometry of the finished part after machining. The response of the part to the loadings it will sustain during it's life is then computed, taking into account the residual stresses, the strain hardening and the damage that occur during forging. This process is illustrated by the forging, virtual machining and stress analysis of an aluminium wheel hub.

Calibration of LR-115 for 222Rn monitoring taking into account the plateout effect.

PubMed

Da Silva, A A R; Yoshimura, E M

2003-01-01

The dose received by people exposed to indoor radon is mainly due to radon progeny. This fact points to the establishment of techniques that access either radon and progeny together, or only radon progeny concentration. In this work a low cost and easy to use methodology is presented to determine the total indoor alpha emission concentration. It is based on passive detection using LR-115 and CR-39 detectors, taking into account the plateout effect. A calibration of LR-115 track density response was done by indoor exposure in controlled environments and dwellings, places where 222Rn and progeny concentration were measured with CR-39. The calibration factor obtained showed great dependence on the ambient condition: (0.69 +/- 0.04) cm for controlled environments and (0.43 +/- 0.03) cm for dwellings.

Taking Teacher Responsibility into Account(ability): Explicating Its Multiple Components and Theoretical Status

ERIC Educational Resources Information Center

Lauermann, Fani; Karabenick, Stuart A.

2011-01-01

Accountability systems have important implications for schooling. Missing from discussions about their implementation, however, are ways they affect teacher responsibility. Responsibility has been insufficiently explicated in the education literature, including its impact on teacher motivation, emotion, and behavior. We propose that a…

Physical and Theoretical Models of Heat Pollution Applied to Cramped Conditions Welding Taking into Account the Different Types of Heat

NASA Astrophysics Data System (ADS)

Bulygin, Y. I.; Koronchik, D. A.; Legkonogikh, A. N.; Zharkova, M. G.; Azimova, N. N.

2017-05-01

The standard k-epsilon turbulence model, adapted for welding workshops, equipped with fixed workstations with sources of pollution took into account only the convective component of heat transfer, which is quite reasonable for large-volume rooms (with low density distribution of sources of pollution) especially the results of model calculations taking into account only the convective component correlated well with experimental data. For the purposes of this study, when we are dealing with a small confined space where necessary to take account of the body heated to a high temperature (for welding), located next to each other as additional sources of heat, it can no longer be neglected radiative heat exchange. In the task - to experimentally investigate the various types of heat transfer in a limited closed space for welding and behavior of a mathematical model, describing the contribution of the various components of the heat exchange, including radiation, influencing the formation of fields of concentration, temperature, air movement and thermal stress in the test environment. Conducted field experiments to model cubic body, allowing you to configure and debug the model of heat and mass transfer processes with the help of the developed approaches, comparing the measurement results of air flow velocity and temperature with the calculated data showed qualitative and quantitative agreement between process parameters, that is an indicator of the adequacy of heat and mass transfer model.

Colorful Accounting

ERIC Educational Resources Information Center

Warrick, C. Shane

2006-01-01

As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account…

Capture of a neutron to excited states of a {sup 9}Be nucleus taking into account resonance at 622 keV

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

Dubovichenko, S. B., E-mail: dubovichenko@gmail.com

2013-10-15

Radiative capture of a neutron to the ground and excited states of the 9Be nucleus is considered using the potential cluster model with forbidden states and with classification of cluster states by the Young schemes taking into account resonance at 622 keV for thermal and astrophysical energies.

Accountability for Learning: How Teachers and School Leaders Can Take Charge

ERIC Educational Resources Information Center

Reeves, Douglas B.

2004-01-01

Accountability. The very mention of the word strikes fear in the hearts of many teachers and school leaders, leading to confusion and panic rather than improved student achievement. Author Douglas B. Reeves explains how to transform accountability from destructive and demoralizing accounting drills into a constructive decision-making process that…

How do trained raters take context factors into account when assessing GP trainee communication performance? An exploratory, qualitative study.

PubMed

Essers, Geurt; Dielissen, Patrick; van Weel, Chris; van der Vleuten, Cees; van Dulmen, Sandra; Kramer, Anneke

2015-03-01

Communication assessment in real-life consultations is a complex task. Generic assessment instruments help but may also have disadvantages. The generic nature of the skills being assessed does not provide indications for context-specific behaviour required in practice situations; context influences are mostly taken into account implicitly. Our research questions are: 1. What factors do trained raters observe when rating workplace communication? 2. How do they take context factors into account when rating communication performance with a generic rating instrument? Nineteen general practitioners (GPs), trained in communication assessment with a generic rating instrument (the MAAS-Global), participated in a think-aloud protocol reflecting concurrent thought processes while assessing videotaped real-life consultations. They were subsequently interviewed to answer questions explicitly asking them to comment on the influence of predefined contextual factors on the assessment process. Results from both data sources were analysed. We used a grounded theory approach to untangle the influence of context factors on GP communication and on communication assessment. Both from the think-aloud procedure and from the interviews we identified various context factors influencing communication, which were categorised into doctor-related (17), patient-related (13), consultation-related (18), and education-related factors (18). Participants had different views and practices on how to incorporate context factors into the GP(-trainee) communication assessment. Raters acknowledge that context factors may affect communication in GP consultations, but struggle with how to take contextual influences into account when assessing communication performance in an educational context. To assess practice situations, raters need extra guidance on how to handle specific contextual factors.

A fundamental conflict of care: Nurses' accounts of balancing patients' sleep with taking vital sign observations at night.

PubMed

Hope, Joanna; Recio-Saucedo, Alejandra; Fogg, Carole; Griffiths, Peter; Smith, Gary B; Westwood, Greta; Schmidt, Paul E

2017-12-21

To explore why adherence to vital sign observations scheduled by an early warning score protocol reduces at night. Regular vital sign observations can reduce avoidable deterioration in hospital. early warning score protocols set the frequency of these observations by the severity of a patient's condition. Vital sign observations are taken less frequently at night, even with an early warning score in place, but no literature has explored why. A qualitative interpretative design informed this study. Seventeen semi-structured interviews with nursing staff working on wards with varying levels of adherence to scheduled vital sign observations. A thematic analysis approach was used. At night, nursing teams found it difficult to balance the competing care goals of supporting sleep with taking vital sign observations. The night-time frequency of these observations was determined by clinical judgement, ward-level expectations of observation timing and the risk of disturbing other patients. Patients with COPD or dementia could be under-monitored, while patients nearing the end of life could be over-monitored. In this study, we found an early warning score algorithm focused on deterioration prevention did not account for long-term management or palliative care trajectories. Nurses were therefore less inclined to wake such patients to take vital sign observations at night. However, the perception of widespread exceptions and lack of evidence regarding optimum frequency risks delegitimising the early warning score approach. This may pose a risk to patient safety, particularly patients with dementia or chronic conditions. Nurses should document exceptions and discuss these with the wider team. Hospitals should monitor why vital sign observations are missed at night, identify which groups are under-monitored and provide guidance on prioritising competing expectations. early warning score protocols should take account of different care trajectories. © 2017 The Authors. Journal of

40 CFR 197.15 - How must DOE take into account the changes that will occur during the period of geologic stability?

Code of Federal Regulations, 2011 CFR

2011-07-01

... changes that will occur during the period of geologic stability? 197.15 Section 197.15 Protection of... Standards for Disposal § 197.15 How must DOE take into account the changes that will occur during the period of geologic stability? The DOE should not project changes in society, the biosphere (other than...

40 CFR 197.15 - How must DOE take into account the changes that will occur during the period of geologic stability?

Code of Federal Regulations, 2012 CFR

2012-07-01

... changes that will occur during the period of geologic stability? 197.15 Section 197.15 Protection of... Standards for Disposal § 197.15 How must DOE take into account the changes that will occur during the period of geologic stability? The DOE should not project changes in society, the biosphere (other than...

40 CFR 197.15 - How must DOE take into account the changes that will occur during the period of geologic stability?

Code of Federal Regulations, 2014 CFR

2014-07-01

... changes that will occur during the period of geologic stability? 197.15 Section 197.15 Protection of... Standards for Disposal § 197.15 How must DOE take into account the changes that will occur during the period of geologic stability? The DOE should not project changes in society, the biosphere (other than...

40 CFR 197.15 - How must DOE take into account the changes that will occur during the period of geologic stability?

Code of Federal Regulations, 2013 CFR

2013-07-01

... changes that will occur during the period of geologic stability? 197.15 Section 197.15 Protection of... Standards for Disposal § 197.15 How must DOE take into account the changes that will occur during the period of geologic stability? The DOE should not project changes in society, the biosphere (other than...

40 CFR 197.15 - How must DOE take into account the changes that will occur during the period of geologic stability?

Code of Federal Regulations, 2010 CFR

2010-07-01

... changes that will occur during the period of geologic stability? 197.15 Section 197.15 Protection of... Standards for Disposal § 197.15 How must DOE take into account the changes that will occur during the period of geologic stability? The DOE should not project changes in society, the biosphere (other than...

Taking into Account Interelement Interference in X-Ray Fluorescence Analysis of Thin Two-Layer Ti/V Systems

NASA Astrophysics Data System (ADS)

Mashin, N. I.; Razuvaev, A. G.; Cherniaeva, E. A.; Gafarova, L. M.; Ershov, A. V.

2018-03-01

We propose a new method for determining the thickness of layers in x-ray fluorescence analysis of two-layer Ti/V systems, using easily fabricated standardized film layers obtained by sputter deposition of titanium on a polymer film substrate. We have calculated correction factors taking into account the level of attenuation for the intensity of the primary emission from the x-ray tube and the analytical line for the element of the bottom layer in the top layer, and the enhancement of the fluorescence intensity for the top layer by the emission of atoms in the bottom layer.

Association between Exposure to Endocrine Disruptors in Drinking Water and Preterm Birth, Taking Neighborhood Deprivation into Account: A Historic Cohort Study.

PubMed

Albouy-Llaty, Marion; Limousi, Frédérike; Carles, Camille; Dupuis, Antoine; Rabouan, Sylvie; Migeot, Virginie

2016-08-09

The relationship between preterm birth (PTB) and endocrine disruptor exposure in drinking-water has only occasionally been studied. The objective of this work was to investigate the relation between exposure to atrazine metabolites, or atrazine/nitrate mixtures, in drinking-water during pregnancy and prevalence of PTB neonates, while taking neighborhood deprivation into account. A historic cohort study in Deux-Sèvres, France, between 2005 and 2010 with a multiple imputation model for data of exposure to atrazine metabolites and a logistic regression were carried out. We included 13,654 mother/neonate pairs living in 279 different census districts. The prevalence of PTB was 4%. Average atrazine metabolite concentration was 0.019 ± 0.009 (0.014-0.080) µg/L and 39% of mothers lived in less deprived areas. The individual data were associated with risk of PTB. The risk of PTB when exposed to highest concentration of atrazine metabolite adjusted for confounders, was ORa 1.625 95% CI [0.975; 2.710]. Taking, or not, neighborhood deprivation into account did not change the result. Exposure to atrazine/nitrate mixtures remained non-significant. Even if we took neighborhood deprivation into account, we could not show a significant relationship between exposure to atrazine metabolites, or mixtures, in drinking-water during the second trimester of pregnancy and PTB.

Association between Exposure to Endocrine Disruptors in Drinking Water and Preterm Birth, Taking Neighborhood Deprivation into Account: A Historic Cohort Study

PubMed Central

Albouy-Llaty, Marion; Limousi, Frédérike; Carles, Camille; Dupuis, Antoine; Rabouan, Sylvie; Migeot, Virginie

2016-01-01

Background: The relationship between preterm birth (PTB) and endocrine disruptor exposure in drinking-water has only occasionally been studied. The objective of this work was to investigate the relation between exposure to atrazine metabolites, or atrazine/nitrate mixtures, in drinking-water during pregnancy and prevalence of PTB neonates, while taking neighborhood deprivation into account. Method: A historic cohort study in Deux-Sèvres, France, between 2005 and 2010 with a multiple imputation model for data of exposure to atrazine metabolites and a logistic regression were carried out. Results: We included 13,654 mother/neonate pairs living in 279 different census districts. The prevalence of PTB was 4%. Average atrazine metabolite concentration was 0.019 ± 0.009 (0.014–0.080) µg/L and 39% of mothers lived in less deprived areas. The individual data were associated with risk of PTB. The risk of PTB when exposed to highest concentration of atrazine metabolite adjusted for confounders, was ORa 1.625 95% CI [0.975; 2.710]. Taking, or not, neighborhood deprivation into account did not change the result. Exposure to atrazine/nitrate mixtures remained non-significant. Conclusions: Even if we took neighborhood deprivation into account, we could not show a significant relationship between exposure to atrazine metabolites, or mixtures, in drinking-water during the second trimester of pregnancy and PTB. PMID:27517943

Modeling of the Autofluorescence Spectra of the Crystalline Lens with Cataract Taking into Account Light Scattering

NASA Astrophysics Data System (ADS)

Shapovalov, K. A.; Salmin, V. V.; Lazarenko, V. I.; Gar‧kavenko, V. V.

2017-05-01

The model of the autofluorescence spectrum formation of a crystalline lens taking into account light scattering was presented. Cross sections of extinction, scattering and absorption were obtained numerically for models of normal crystalline lens and cataract according to the Mie theory for polydisperse systems. To validate the model, data on the autofluorescence spectra of the normal lens and cataracts were obtained using an experimental ophthalmologic spectrofluorometer with excitation by UV light emitting diodes. In the framework of the model, the influence of the lens light scattering on the shape of the luminescence spectrum was estimated. It was found that the changes in the fluorescence spectrum of lenses with cataracts can be completely interpreted by the light scattering.

Spatial nonlinear absorption of Alfven waves by dissipative plasma taking account bremsstrahlung

NASA Astrophysics Data System (ADS)

Taiurskii, A. A.; Gavrikov, M. B.

2016-10-01

We study numerically the nonlinear absorption of a plane Alfven wave falling on the stationary boundary of dissipative plasma. This absorption is caused by such factors as the magnetic viscosity, hydrodynamic viscosity, and thermal conductivity of electrons and ions, bremsstrahlung and energy exchange between plasma components. The relevance of this investigation is due to some works, published in 2011, with regard to the heating mechanism of the solar corona and solar wind generation as a result of the absorption of plasma Alfven waves generated in the lower significantly colder layers of the Sun. Numerical analysis shows that the absorption of Alfven waves occurs at wavelengths of the order of skin depth, in which case the classical MHD equations are inapplicable. Therefore, our research is based on equations of two-fluid magnetohydrodynamics that take into account the inertia of the electrons. The implicit difference scheme proposed here for calculating plane-parallel flows of two-fluid plasma reveals a number of important patterns of absorption and thus allows us to study the dependence of the absorption on the Alfven wave frequency and the electron thermal conductivity and viscosity, as well as to evaluate the depth and the velocity of plasma heating during the penetration of Alfven waves interacting with dissipative plasma.

Credentialism, Adults, and Part-Time Higher Education in the United Kingdom: An Account of Rising Take Up and Some Implications for Policy.

ERIC Educational Resources Information Center

Fuller, Alison

2001-01-01

Explains the growing importance of higher-level qualifications for adults in the UK, highlighting statistical trends in commitment to learning and qualifying-the result of taking part-time courses in higher education. Most part-time undergraduates fund their own tuition. Mature students' backgrounds and perspectives partly account for their rising…

Optimization of thermoelectric cooling regimes for heat-loaded elements taking into account the thermal resistance of the heat-spreading system

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.

The Accounting Capstone Problem

ERIC Educational Resources Information Center

Elrod, Henry; Norris, J. T.

2012-01-01

Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

Modelling of gas-metal arc welding taking into account metal vapour

NASA Astrophysics Data System (ADS)

Schnick, M.; Fuessel, U.; Hertel, M.; Haessler, M.; Spille-Kohoff, A.; Murphy, A. B.

2010-11-01

The most advanced numerical models of gas-metal arc welding (GMAW) neglect vaporization of metal, and assume an argon atmosphere for the arc region, as is also common practice for models of gas-tungsten arc welding (GTAW). These models predict temperatures above 20 000 K and a temperature distribution similar to GTAW arcs. However, spectroscopic temperature measurements in GMAW arcs demonstrate much lower arc temperatures. In contrast to measurements of GTAW arcs, they have shown the presence of a central local minimum of the radial temperature distribution. This paper presents a GMAW model that takes into account metal vapour and that is able to predict the local central minimum in the radial distributions of temperature and electric current density. The influence of different values for the net radiative emission coefficient of iron vapour, which vary by up to a factor of hundred, is examined. It is shown that these net emission coefficients cause differences in the magnitudes, but not in the overall trends, of the radial distribution of temperature and current density. Further, the influence of the metal vaporization rate is investigated. We present evidence that, for higher vaporization rates, the central flow velocity inside the arc is decreased and can even change direction so that it is directed from the workpiece towards the wire, although the outer plasma flow is still directed towards the workpiece. In support of this thesis, we have attempted to reproduce the measurements of Zielińska et al for spray-transfer mode GMAW numerically, and have obtained reasonable agreement.

Optimal Digital Controller Design for a Servo Motor Taking Account of Intersample Behavior

NASA Astrophysics Data System (ADS)

Akiyoshi, Tatsuro; Imai, Jun; Funabiki, Shigeyuki

A continuous-time plant with discretized continuous-time controller do not yield stability if the sampling rate is lower than some certain level. Thus far, high functioning electronic control has made use of high cost hardwares which are needed to implement discretized continuous-time controllers, while low cost hardwares generally do not have high enough sampling rate. This technical note presents results comparing performance indices with and without intersample behavior, and some answer to the question how a low specification device can control a plant effectively. We consider a machine simulating wafer handling robots at semiconductor factories, which is an electromechanical system driven by a direct drive motor. We illustrate controller design for the robot with and without intersample behavior, and simulations and experimental results by using these controllers. Taking intersample behavior into account proves to be effective to make control performance better and enables it to choose relatively long sampling period. By controller design via performance index with intersample behavior, we can cope with situation where short enough sampling period may not be employed, and freedom of controller design might be widened especially on choice of sampling period.

Reducing fresh full term intrapartum stillbirths through leadership and accountability in a low-resource setting, Mpilo Central Hospital, Bulawayo, Zimbabwe.

PubMed

Ngwenya, Solwayo

2017-07-06

Stillbirths are distressing to the parents and healthcare workers. Globally large numbers of babies are stillborn. A number of strategies have been implemented to try and reduce stillbirths worldwide. The objective of this study was to assess the impact of leadership and accountability changes on reducing full term intrapartum stillbirths. Leadership and accountability changes were implemented in January 2016. This retrospective cohort study was carried out to assess the impact of the changes on fresh full term intrapartum stillbirths covering the period 6 months prior to the implementation date and 12 months after the implementation date. The changes included leadership and accountability. Fresh full term stillbirths (>37 weeks gestation) occurring during the intrapartum stage of labour were analysed to see if there would be any reduction in numbers after the measures were put in place. There was a reduction in the number of fresh full term intrapartum stillbirths after the introduction of the measures. There was a statistical difference before and after implementation of the changes, 50% vs 0%, P = 0.025. There was a reduction in the time it took to perform an emergency caesarean section from a mean of 30 to 15 min by the end of the study, a 50% reduction. Clear and consistent clinical leadership and accountability can help in the global attempts to reduce stillbirth figures. Simple measures can contribute to improving perinatal outcomes.

On the topological properties of the cross-shareholding networks of listed companies in China: Taking shareholders’ cross-shareholding relationships into account

NASA Astrophysics Data System (ADS)

Li, Huajiao; An, Haizhong; Gao, Xiangyun; Huang, Jiachen; Xu, Qun

2014-07-01

Shareholders are the owners of listed companies, and their relationships can directly affect the structure of the stock market. In this paper, we analyze the topological properties and evolution of the cross-shareholding networks of listed companies in the past 5 years in China from 2007 to 2011, an infrequently considered topic, by taking shareholders' cross-shareholding relationships into account. This analysis arrives at a deeper insight into the inner characteristics of China's stock market. We find that the cross-shareholding networks of listed companies with shareholders' cross-shareholding relationships display statistical features that reveal the stock market's complex relationships more precisely. In particular, the results show that when the shareholders' cross-shareholding relationships are considered, first, the In-degree and Out-degree of the cross-shareholding networks follow power-law distribution and the R2 of the linear regression analysis of the cumulative degree distribution is relatively higher; second, the modularity of the communities is larger; finally, both the number of members of top-ranked communities and the number of communities that have a large number of members are larger than those of which only considering the relationships between shareholders and listed companies are taken into account. Such cross-shareholding networks analysis taking shareholders' cross-shareholding relations into account would be a helpful tool for supervisory departments and for stock market researchers to grasp the inner cross-shareholding relationships of listed companies in China, and it will be also helpful for the further researches about the "agent problems" in the stock markets from a whole point of view.

Numerical study of fire whirlwind taking into account radiative heat transfer

NASA Astrophysics Data System (ADS)

Sakai, S.; Miyagi, N.

2010-06-01

The fire whirlwind is a strong swirling flow with flame and spark, which may occur in the case of, widespread fire in the urban region by an earthquake disaster or an air raid, and a large-scale fire such as a forest fire. Fire whirlwind moves and promotes spread of fire and may extend serious damage rapidly. In this study, performing the numerical analysis of fire whirlwind with respect to scale effect, it is examined whether a relationship exists between a real phenomenon and the phenomenon in the reduction model with taking into account radiative heat transfer. Three dimensional analyses are performed to investigate the thermal and flow fields by using the analytical software FLUENT6.3. It is analyzed that those swirling flow in original scale, 1/10 scale, 1/50 scale, 1/100 scale from the original brake out to vanish. As an analytical condition, parameter calculation is repeated to get the velocity of a parallel flow which is the easiest to occur the swirling flow for each reduction model, and then scale effect is discussed by comparing the velocity of the natural convection, the velocity of the parallel flow, the center pressure of the whirlwind and the continuance time of the swirling flow. The analysis model of C-character heat source model is performed as well as the analysis in L-character model, which is one of the representative example of the fire whirlwind occurred at Tokyo in the Great Kanto Earthquake (1923). The result of the numerical analysis shows that there is a scale effect to the speed of the parallel flow to generate the swirling flow.

Realistic full wave modeling of focal plane array pixels

DOE PAGES

Campione, Salvatore; Warne, Larry K.; Jorgenson, Roy E.; ...

2017-11-01

Here, we investigate full-wave simulations of realistic implementations of multifunctional nanoantenna enabled detectors (NEDs). We focus on a 2x2 pixelated array structure that supports two wavelengths of operation. We design each resonating structure independently using full-wave simulations with periodic boundary conditions mimicking the whole infinite array. We then construct a supercell made of a 2x2 pixelated array with periodic boundary conditions mimicking the full NED; in this case, however, each pixel comprises 10-20 antennas per side. In this way, the cross-talk between contiguous pixels is accounted for in our simulations. We observe that, even though there are finite extent effects,more » the pixels work as designed, each responding at the respective wavelength of operation. This allows us to stress that realistic simulations of multifunctional NEDs need to be performed to verify the design functionality by taking into account finite extent and cross-talk effects.« less

On Scott-Phillips' General Account of Communication.

PubMed

Planer, Ronald J

2017-12-01

The purpose of this paper is to critically engage with a recent attempt by Thom Scott-Phillips to offer a general account of communication. As a general account, it is intended to apply equally well to both non-human and human interactions which are prima facie communicative in character. However, so far, Scott-Phillips has provided little detail regarding how his account is supposed to apply to the latter set of cases. After presenting what I take to be the most plausible way of filling in those details, I argue that his account would appear to be too narrow: it (minimally) fails to capture a range of human interactions which strike us as instances of communication. To wit, these are cases in which some but not all of the information an act is designed to convey to a reactor actually reaches that reactor. An alternative account incorporating Scott-Phillips' main insights is then sketched, and it is suggested that this account, or something like it, would accommodate the full range of non-human and human interactions that are intuitively communicative.

Migrant workers in Italy: an analysis of injury risk taking into account occupational characteristics and job tenure.

PubMed

Giraudo, Massimiliano; Bena, Antonella; Costa, Giuseppe

2017-04-22

Migrants resident in Italy exceeded 5 million in 2015, representing 8.2% of the resident population. The study of the mechanisms that explain the differential health of migrant workers (as a whole and for specific nationalities) has been identified as a priority for research. The international literature has shown that migrant workers have a higher risk of total and fatal injury than natives, but some results are conflicting. The aim of this paper is to study the injury risk differentials between migrants, born in countries with strong migratory pressure (SMPC), and workers born in high income countries (HIC), taking into account individual and firm characteristics and job tenure. In addition to a comprehensive analysis of occupational safety among migrants, the study focuses on Moroccans, the largest community in Italy in the years of the analysis. Using the Work History Italian Panel-Salute integrated database, only contracts of employment in the private sector, starting in the period between 2000 and 2005 and held by men, were selected. The analysis focused on economic sectors with an important foreign component: engineering, construction, wholesale and retail trade, transportation and storage. Injury rates were calculated using a definition of serious occupational injuries based on the type of injury. Incidence rate ratios (IRR) were calculated using a Poisson distribution for panel data taking into account time-dependent variables. Injury rates among SMPC workers were higher than for HIC workers in engineering (15.61 ‰ py vs. 8.92 ‰ py), but there were no significant differences in construction (11.21 vs. 10.09), transportation and storage (7.82 vs. 7.23) and the wholesale and retail sectors (4.06 vs. 4.67). Injury rates for Moroccans were higher than for both HIC and total migrant workers in all economic sectors considered. The multivariate analysis revealed an interaction effect of job tenure among both SMPC and Moroccan workers in the construction

A selection model for accounting for publication bias in a full network meta-analysis.

PubMed

Mavridis, Dimitris; Welton, Nicky J; Sutton, Alex; Salanti, Georgia

2014-12-30

Copas and Shi suggested a selection model to explore the potential impact of publication bias via sensitivity analysis based on assumptions for the probability of publication of trials conditional on the precision of their results. Chootrakool et al. extended this model to three-arm trials but did not fully account for the implications of the consistency assumption, and their model is difficult to generalize for complex network structures with more than three treatments. Fitting these selection models within a frequentist setting requires maximization of a complex likelihood function, and identification problems are common. We have previously presented a Bayesian implementation of the selection model when multiple treatments are compared with a common reference treatment. We now present a general model suitable for complex, full network meta-analysis that accounts for consistency when adjusting results for publication bias. We developed a design-by-treatment selection model to describe the mechanism by which studies with different designs (sets of treatments compared in a trial) and precision may be selected for publication. We fit the model in a Bayesian setting because it avoids the numerical problems encountered in the frequentist setting, it is generalizable with respect to the number of treatments and study arms, and it provides a flexible framework for sensitivity analysis using external knowledge. Our model accounts for the additional uncertainty arising from publication bias more successfully compared to the standard Copas model or its previous extensions. We illustrate the methodology using a published triangular network for the failure of vascular graft or arterial patency. Copyright © 2014 John Wiley & Sons, Ltd.

Airborne asbestos take-home exposures during handling of chrysotile-contaminated clothing following simulated full shift workplace exposures.

PubMed

Sahmel, Jennifer; Barlow, Christy A; Gaffney, Shannon; Avens, Heather J; Madl, Amy K; Henshaw, John; Unice, Ken; Galbraith, David; DeRose, Gretchen; Lee, Richard J; Van Orden, Drew; Sanchez, Matthew; Zock, Matthew; Paustenbach, Dennis J

2016-01-01

The potential for para-occupational, domestic, or take-home exposures from asbestos-contaminated work clothing has been acknowledged for decades, but historically has not been quantitatively well characterized. A simulation study was performed to measure airborne chrysotile concentrations associated with laundering of contaminated clothing worn during a full shift work day. Work clothing fitted onto mannequins was exposed for 6.5 h to an airborne concentration of 11.4 f/cc (PCME) of chrysotile asbestos, and was subsequently handled and shaken. Mean 5-min and 15-min concentrations during active clothes handling and shake-out were 3.2 f/cc and 2.9 f/cc, respectively (PCME). Mean airborne PCME concentrations decreased by 55% 15 min after clothes handling ceased, and by 85% after 30 min. PCM concentrations during clothes handling were 11-47% greater than PCME concentrations. Consistent with previously published data, daily mean 8-h TWA airborne concentrations for clothes-handling activity were approximately 1.0% of workplace concentrations. Similarly, weekly 40-h TWAs for clothes handling were approximately 0.20% of workplace concentrations. Estimated take-home cumulative exposure estimates for weekly clothes handling over 25-year working durations were below 1 f/cc-year for handling work clothes contaminated in an occupational environment with full shift airborne chrysotile concentrations of up to 9 f/cc (8-h TWA).

ASUD2- decision support system on Dnieper reservoirs operations taking into account environmental priorities

NASA Astrophysics Data System (ADS)

Iritz, L.; Zheleznyak, M.; Dvorzhak, A.; Nesterov, A.; Zaslavsky, A.

2003-04-01

basis of the different optimisation criteria minimum of the distance to the trajectory of the water level given by decision of the Joint River Commission, minimum value of the water contamination parameters (DO, nutrients, phosphorus), maximum energy production, taking into account limitations from fishery, water intakes of irrigation and transport channels etc; -water releases from the reservoirs to maintain the recommended dynamics in the whole Dnieper Cascade; -integrated water quality parameters for all reservoirs and distributed water quality parameters for the two largest reservoirs (Kremenchug and Kachovka). The analyses based on economical criteria provides the cost-benefit evaluation for different reservoir management alternatives. The assessment takes into account energy production, industry, agriculture as well as the costs associated with ecological damages.

46 CFR Sec. 5 - Accounting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...

Transient and residual stresses in large castings, taking time effects into account

NASA Astrophysics Data System (ADS)

Thorborg, J.; Klinkhammer, J.; Heitzer, M.

2012-07-01

Casting of large scale steel and iron parts leads to long solidification and cooling times. Solid mechanical calculations for these castings have to take the time scale of the process into account, in order to predict the transient and residual stress levels with a reasonable accuracy. This paper presents a study on the modelling of the thermo-mechanical conditions in the cast material using a unified approach to describe the constitutive behaviour. This means a classical splitting of the mechanical strain into an elastic and an inelastic contribution, where the inelastic strain is only formulated in the deviatoric space in terms of the J2 invariant. At high temperatures, creep is pronounced. Since the cooling time is long, the model includes a type of Norton's power law to integrate the significant contribution of creep to the inelastic strains. At these temperature levels, annealing effects are also dominant and hence no hardening is modelled. However, at intermediate and lower temperature levels, hardening is more pronounced and isotropic hardening is considered. Different hardening models have been studied and selected based on their ability to describe the behaviour at the different temperature levels. At the lower temperature levels, time effects decrease and the formulation reduces to a time independent formulation, like classical J2-flow theory. Several tensile and creep experiments have been made at different temperature levels to provide input data for selecting the appropriate contributions to the material model. The measurements have furthermore been used as input for extracting material data for the model. The numerical model is applied on different industrial examples to verify the agreement between measured and calculated deformations.

The Impact of a Participant-Based Accounting Cycle Course on Student Performance in Intermediate Financial Accounting I

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…

Cost-effectiveness of rotavirus immunization in Indonesia: taking breastfeeding patterns into account.

PubMed

Suwantika, Auliya A; Tu, Hong Anh T; Postma, Maarten J

2013-07-11

This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current situation without rotavirus immunization versus the alternative of a national immunization program. The model applies a 5 year time horizon, with 1 monthly analytical cycles for children less than 1 year of age and annually thereafter. Three scenarios were compared to the base case reflecting the actual distribution over the different breastfeeding modes as present in Indonesia; i.e., the population under 2 years old with (i) 100% exclusive breastfeeding, (ii) 100% partial breastfeeding and (iii) 100% no breastfeeding. Monte Carlo simulations were used to examine the economic acceptability and affordability of the rotavirus vaccination. Rotavirus immunization would effectively reduce severe cases of rotavirus during the first 5 years of life of a child. Under the market vaccine price the total yearly vaccine cost would amount to US$ 65 million. The incremental cost per quality-adjusted-life-year (QALY) in the base case was US$ 174 from the societal perspective. Obviously, it was much lower than the 2011 Indonesian Gross Domestic Product (GDP) per capita of US$ 3495. Affordability results showed that at the Global Alliance for Vaccines and Immunization (GAVI)-subsidized vaccine price, rotavirus vaccination could be affordable for the Indonesian health system. Increased uptake of breastfeeding might slightly reduce cost-effectiveness results. Rotavirus immunization in Indonesia would be a highly cost-effective health intervention even under the market vaccine price. The results illustrate that rotavirus immunization would greatly reduce the burden of disease due to rotavirus infection. Even within increased uptake of breastfeeding, cost-effectiveness remains favorable. Crown Copyright © 2013

Reading Test-Taking Strategies in General Training IELTS

ERIC Educational Resources Information Center

Nosrati, Vahede

2015-01-01

The significance of gaining a better understanding of how test-taking strategies are used has been recognized by researchers. Considering this fact, this study aimed at investigating the test-taking strategies which were employed by IELTS candidates in reading comprehension test. Besides, it tried to take into account the differences among…

Classical spin glass system in external field with taking into account relaxation effects

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

Gevorkyan, A. S., E-mail: g_ashot@sci.am; Abajyan, H. G.

2013-08-15

We study statistical properties of disordered spin systems under the influence of an external field with taking into account relaxation effects. For description of system the spatial 1D Heisenberg spin-glass Hamiltonian is used. In addition, we suppose that interactions occur between nearest-neighboring spins and they are random. Exact solutions which define angular configuration of the spin in nodes were obtained from the equations of stationary points of Hamiltonian and the corresponding conditions for the energy local minimum. On the basis of these recurrent solutions an effective parallel algorithm is developed for simulation of stabile spin-chains of an arbitrary length. Itmore » is shown that by way of an independent order of N{sup 2} numerical simulations (where N is number of spin in each chain) it is possible to generate ensemble of spin-chains, which is completely ergodic which is equivalent to full self-averaging of spin-chains' vector polarization. Distributions of different parameters (energy, average polarization by coordinates, and spin-spin interaction constant) of unperturbed system are calculated. In particular, analytically is proved and numerically is shown, that for the Heisenberg nearest-neighboring Hamiltonian model, the distribution of spin-spin interaction constants as opposed to widely used Gauss-Edwards-Anderson distribution satisfies Levy alpha-stable distribution law. This distribution is nonanalytic function and does not have variance. In the work we have in detail studied critical properties of an ensemble depending on value of external field parameters (from amplitude and frequency) and have shown that even at weak external fields the spin-glass systemis strongly frustrated. It is shown that frustrations have fractal behavior, they are selfsimilar and do not disappear at scale decreasing of area. By the numerical computation is shown that the average polarization of spin-glass on a different coordinates can have values which can

Integrated water resources management of the Ichkeul basin taking into account the durability of its wetland ecosystem using WEAP model

NASA Astrophysics Data System (ADS)

Shabou, M.; Lili-Chabaane, Z.; Gastli, W.; Chakroun, H.; Ben Abdallah, S.; Oueslati, I.; Lasram, F.; Laajimi, R.; Shaiek, M.; Romdhane, M. S.; Mnajja, A.

2012-04-01

The Conservation of coastal wetlands in the Mediterranean area is generally faced with development issues. It is the case of Tunisia where the precipitation is irregular in time and space. For the equity of water use (drinking, irrigation), there is a planning at the national level allowing the possibility of water transfer from regions rich in water resources to poor ones. This plan was initially done in Tunisia without taking into account the wetlands ecosystems and their specificities. The main purpose of this study is to find a model able to integrate simultaneously available resources and various water demands within a watershed by taking into account the durability of related wetland ecosystems. It is the case of the Ichkeul basin. This later is situated in northern of Tunisia, having an area of 2080 km2 and rainfall of about 600 mm/year. Downstream this basin, the Ichkeul Lake is characterized by a double alternation of seasonal high water and low salinity in winter and spring and low water levels and high salinity in summer and autumn that makes the Ichkeul an exceptional ecosystem. The originality of this hydrological system of Lake-marsh conditions is related to the presence of aquatic vegetation in the lake and special rich and varied hygrophilic in the marshes that constitutes the main source of food for large migrating water birds. After the construction of three dams on the principle rivers that are feeding the Ichkeul Lake, aiming particularly to supply the local irrigation and the drinking water demand of cities in the north and the east of Tunisia, freshwater inflow to the lake is greatly reduced causing a hydrological disequilibrium that influences the ecological conditions of the different species. Therefore, to ensure the sustainability of the water resources management, it's important to find a trade off between the existing hydrological and ecological systems taking into account water demands of various users (drinking, irrigation fishing, and

Using a Software Tool in Forecasting: a Case Study of Sales Forecasting Taking into Account Data Uncertainty

NASA Astrophysics Data System (ADS)

Fabianová, Jana; Kačmáry, Peter; Molnár, Vieroslav; Michalik, Peter

2016-10-01

Forecasting is one of the logistics activities and a sales forecast is the starting point for the elaboration of business plans. Forecast accuracy affects the business outcomes and ultimately may significantly affect the economic stability of the company. The accuracy of the prediction depends on the suitability of the use of forecasting methods, experience, quality of input data, time period and other factors. The input data are usually not deterministic but they are often of random nature. They are affected by uncertainties of the market environment, and many other factors. Taking into account the input data uncertainty, the forecast error can by reduced. This article deals with the use of the software tool for incorporating data uncertainty into forecasting. Proposals are presented of a forecasting approach and simulation of the impact of uncertain input parameters to the target forecasted value by this case study model. The statistical analysis and risk analysis of the forecast results is carried out including sensitivity analysis and variables impact analysis.

Modelling of the physico-chemical behaviour of clay minerals with a thermo-kinetic model taking into account particles morphology in compacted material.

NASA Astrophysics Data System (ADS)

Sali, D.; Fritz, B.; Clément, C.; Michau, N.

2003-04-01

Modelling of fluid-mineral interactions is largely used in Earth Sciences studies to better understand the involved physicochemical processes and their long-term effect on the materials behaviour. Numerical models simplify the processes but try to preserve their main characteristics. Therefore the modelling results strongly depend on the data quality describing initial physicochemical conditions for rock materials, fluids and gases, and on the realistic way of processes representations. The current geo-chemical models do not well take into account rock porosity and permeability and the particle morphology of clay minerals. In compacted materials like those considered as barriers in waste repositories, low permeability rocks like mudstones or compacted powders will be used : they contain mainly fine particles and the geochemical models used for predicting their interactions with fluids tend to misjudge their surface areas, which are fundamental parameters in kinetic modelling. The purpose of this study was to improve how to take into account the particles morphology in the thermo-kinetic code KINDIS and the reactive transport code KIRMAT. A new function was integrated in these codes, considering the reaction surface area as a volume depending parameter and the calculated evolution of the mass balance in the system was coupled with the evolution of reactive surface areas. We made application exercises for numerical validation of these new versions of the codes and the results were compared with those of the pre-existing thermo-kinetic code KINDIS. Several points are highlighted. Taking into account reactive surface area evolution during simulation modifies the predicted mass transfers related to fluid-minerals interactions. Different secondary mineral phases are also observed during modelling. The evolution of the reactive surface parameter helps to solve the competition effects between different phases present in the system which are all able to fix the chemical

Territory management an appropriate approach for taking into account dynamic risks

NASA Astrophysics Data System (ADS)

Fernandez, M.; Ruegg, J.

2012-04-01

unequivocal. On the contrary, in the case of the Los Chorros, the "primary" risk (the landslide), as evaluated by the authorities, was not perceived as such by the local community, which prioritized economic risks by creating their own road through the landslide area in defiance of authorities. In other words, certain attributes and characteristics of risk will be emphasized by some actors over others, (i.e. economic considerations over the perceived probability of another landslide). Their priorities will depend on their needs and mandates and as priorities change, so individual definitions of risk may change over time. This paper demonstrates that the risk is not uniform, that multiple risks persist especially in a developing country context becomes diffuse, changes or endures because it depends on the implications on the territory and on the risk definition made by the actors. The risk is variable, the result of a choice because its existence is attributed by the characteristics or criteria of vulnerability fostered by actors in their territories. Finally, the case study demonstrates that in developing countries, actors are forced to address and prioritize multiple risks due to limited resources. In this context, the challenge for managers of natural hazards is to move from risk management in the strict sense (i.e., pure hazard approach) to a broader risk management, taking into consideration what is important for the society and for the functioning of systems. Territory management in this sense is an appropriate approach for taking into account multiple stakeholder priorities, their relationships, available resources and limitations.

Equilibrium nuclear ensembles taking into account vaporization of hot nuclei in dense stellar matter

NASA Astrophysics Data System (ADS)

Furusawa, Shun; Mishustin, Igor

2018-02-01

We investigate the high-temperature effect on the nuclear matter that consists of mixture of nucleons and all nuclei in the dense and hot stellar environment. The individual nuclei are described within the compressible-liquid-drop model that is based on Skyrme interactions for bulk energies and that takes into account modifications of the surface and Coulomb energies at finite temperatures and densities. The free-energy density is minimized with respect to the individual equilibrium densities of all heavy nuclei and the nuclear composition. We find that their optimized equilibrium densities become smaller and smaller at high temperatures because of the increase in thermal contributions to bulk free energies and the reduction of surface energies. The neutron-rich nuclei become unstable and disappear one after another at given temperatures. The calculations are performed for two sets of model parameters leading to different values of the slope parameter in the nuclear-symmetry energy. It is found that the larger slope parameter reduces the equilibrium densities and the melting temperatures. We also compare the proposed model with some other approaches and find that the mass fractions of heavy nuclei in the previous calculations that omit vaporization are underestimated at T ≲10 MeV and overestimated at T ≳10 MeV. The further sophistication of calculations of nuclear vaporization and of light clusters would be required to construct the equation of state for explosive astrophysical phenomena.

Economic optimal nitrogen application rates for rice cropping in the Taihu Lake region of China: taking account of negative externalities

NASA Astrophysics Data System (ADS)

Xia, Y.; Yan, X.

2011-07-01

Nitrogen application rates (NARs) is often overestimated over the rice (Oryza sativa L.) growing season in the Taihu Lake region of China. This is largely because only individual nitrogen (N) losses are taken into account, or the inventory flows of reactive N have been limited solely to the farming process when evaluating environmental and economic effects of N fertilizer. Since N can permeate the ecosystem in numerous forms commencing from the acquisition of raw material, through manufacturing and use, to final losses in the farming process (e.g., N2O, NH3, NO3- leaching, etc.), the costs incurred also accumulate and should be taken into account if economically-optimal N rates (EONRs) are to be established. This study integrates important material and energy flows resulting from N use into a rice agricultural inventory that constitutes the hub of the life-cycle assessment (LCA) method. An economic evaluation is used to determine an environmental and economic NAR for the Taihu Lake region. The analysis reveals that production and exploitation processes consume the largest proportion of resources, accounting for 77.2 % and 22.3 % of total resources, respectively. Regarding environmental impact, global warming creates the highest cost with contributions stemming mostly from fertilizer production and raw material exploitation processes. Farming process incurs the biggest environmental impact of the three environmental impact categories considered, whereas transportation has a much smaller effect. When taking account of resource consumption and environmental cost, the marginal benefit of 1 kg rice would decrease from 2.4 to only 1.01 yuan. Accordingly, our current EONR has been evaluated at 185 kg N ha-1 for a single rice-growing season. This could enhance profitability, as well as reduce the N losses associated with rice growing.

Electron momentum spectroscopy of dimethyl ether taking account of nuclear dynamics in the electronic ground state

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

Morini, Filippo; Deleuze, Michael Simon, E-mail: michael.deleuze@uhasselt.be; Watanabe, Noboru

The influence of nuclear dynamics in the electronic ground state on the (e,2e) momentum profiles of dimethyl ether has been analyzed using the harmonic analytical quantum mechanical and Born-Oppenheimer molecular dynamics approaches. In spite of fundamental methodological differences, results obtained with both approaches consistently demonstrate that molecular vibrations in the electronic ground state have a most appreciable influence on the momentum profiles associated to the 2b{sub 1}, 6a{sub 1}, 4b{sub 2}, and 1a{sub 2} orbitals. Taking this influence into account considerably improves the agreement between theoretical and newly obtained experimental momentum profiles, with improved statistical accuracy. Both approaches point outmore » in particular the most appreciable role which is played by a few specific molecular vibrations of A{sub 1}, B{sub 1}, and B{sub 2} symmetries, which correspond to C–H stretching and H–C–H bending modes. In line with the Herzberg-Teller principle, the influence of these molecular vibrations on the computed momentum profiles can be unraveled from considerations on the symmetry characteristics of orbitals and their energy spacing.« less

Forecasting the zeolite-containing catalyst activity in catalytic cracking technology taking into account the feedstock composition

NASA Astrophysics Data System (ADS)

Ivashkina, Elena; Nazarova, Galina; Shafran, Tatyana; Stebeneva, Valeriya

2017-08-01

The effect of the feedstock composition and the process conditions on the current catalyst activity in catalytic cracking technology using a mathematical model is performed in this research. The mathematical model takes into account the catalyst deactivation by coke for primary and secondary cracking reactions. The investigation results have shown that the feedstock has significant effect on the yield and the content of coke on the catalyst. Thus, the relative catalyst activity is significantly reduced by 7.5-10.7 %. With increasing the catalytic cracking temperature due to the catalyst flow temperature rising, the coke content and the yield per feedstock increase and the catalyst activity decreases by 5.3-7.7%. Rising the process temperature together with the catalyst circulation ratio contributes to increase of the coke yield per feedstock in the catalytic cracking and decrease of the coke content on the catalyst. It is connected with the catalyst flow rising to the riser and the contact time decreasing in the reaction zone. Also, the catalyst activity decreases in the range of 3.8-5.5% relatively to the regenerated catalyst activity (83 %).

Estimated Dietary Exposure to Mycotoxins after Taking into Account the Cooking of Staple Foods in Japan

PubMed Central

Sakuma, Hisako; Watanabe, Yasushi; Furusawa, Hiroko; Yoshinari, Tomoya; Akashi, Hajime; Kawakami, Hiroshi; Saito, Shiro; Sugita-Konishi, Yoshiko

2013-01-01

Mycotoxins are commonly present in cereal grains and are not completely destroyed during their cooking and processing. When mycotoxins contaminate staple foods, the risk for exposure becomes serious. In East Asia, including Japan, rice is consumed as a staple food, and with the increasingly Westernized lifestyle, the consumption of wheat has increased. The mycotoxins commonly associated with rice and wheat are total aflatoxin (AFL) and ochratoxin A (OTA), respectively. This study examined the retention of AFL and OTA during the cooking of rice and pasta. AFL was retained at 83%–89% the initial level after the cooking of steamed rice. In pasta noodles, more than 60% of the OTA was retained. These results show that AFL and OTA are relatively stable during the cooking process, suggesting that a major reduction in the exposure to these mycotoxins cannot be expected to occur by cooking rice and pasta. The estimated exposure assessment at the high consumer level (95th percentile) and the mycotoxin contamination level determined by taking into account these reductions in the present study should be useful for the establishment of practical regulations for mycotoxins in staple foods. PMID:23698358

Depreciation Accounting in the Uniform Chart of Accounts.

DTIC Science & Technology

1982-12-01

footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

Accounting for the environment.

PubMed

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.

7 CFR 3560.306 - Reserve account.

Code of Federal Regulations, 2014 CFR

2014-01-01

... approved capital needs assessment. The approval to increase reserve account funding levels will take into...) Purpose. To meet the major capital expense needs of a housing project, borrowers must establish and... the surplus funds to address capital needs, make a deposit in the housing project's reserve account...

7 CFR 3560.306 - Reserve account.

Code of Federal Regulations, 2012 CFR

2012-01-01

... approved capital needs assessment. The approval to increase reserve account funding levels will take into...) Purpose. To meet the major capital expense needs of a housing project, borrowers must establish and... the surplus funds to address capital needs, make a deposit in the housing project's reserve account...

7 CFR 3560.306 - Reserve account.

Code of Federal Regulations, 2013 CFR

2013-01-01

... approved capital needs assessment. The approval to increase reserve account funding levels will take into...) Purpose. To meet the major capital expense needs of a housing project, borrowers must establish and... the surplus funds to address capital needs, make a deposit in the housing project's reserve account...

7 CFR 3560.306 - Reserve account.

Code of Federal Regulations, 2011 CFR

2011-01-01

... approved capital needs assessment. The approval to increase reserve account funding levels will take into...) Purpose. To meet the major capital expense needs of a housing project, borrowers must establish and... the surplus funds to address capital needs, make a deposit in the housing project's reserve account...

Relation of body mass index and body fat mass for Spanish university students, taking into account leisure-time physical activity.

PubMed

Molina-García, Javier; Castillo, Isabel; Pablos, Carlos; Queralt, Ana

2009-04-01

The objective of this cross-sectional study was to analyze the relation of Body Mass Index with body fat mass while taking into account the amount of leisure-time physical activity for 299 male university students. Body fat mass was measured by bioelectrical impedance analysis. An estimation of energy expenditure in leisure-time physical activity in metabolic equivalents (METs) was obtained so participants were divided into six activity groups by percentile: no physical activity by the first group and participants physically active were divided into five groups by percentiles: < 25%, 26-50%, 51-75%, 76-90%, and 91-100%. Correlations of Body Mass Index with body fat mass were strong in different groups-values ranged from .76 to .85, except for the > 90% group.

Ensemble-based flash-flood modelling: Taking into account hydrodynamic parameters and initial soil moisture uncertainties

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.

New method for taking into account finite nuclear mass in the determination of the absence of bound states: Application to e/sup +/H

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

Armour, E.A.G.

1982-06-07

It has been known since the work of Aronson, Kleinman and Spruch, and Armour that, if the proton is considered to be infinitely massive, no bound state of a system made up of a positron and a hydrogen atom can exist. In this Letter a new method is introduced for taking into account finite nuclear mass. With use of this method it is shown that the inclusion of the finite mass of the proton does not result in the appearance of a bound state. This is the first time that this result has been established.

Determination of capacity of single-toggle jaw crusher, taking into account parameters of kinematics of its working mechanism

NASA Astrophysics Data System (ADS)

Golikov, N. S.; Timofeev, I. P.

2018-05-01

Efficiency increase of jaw crushers makes the foundation of rational kinematics and stiffening of the elements of the machine possible. Foundation of rational kinematics includes establishment of connection between operation mode parameters of the crusher and its technical characteristics. The main purpose of this research is just to establish such a connection. Therefore this article shows analytical procedure of getting connection between operation mode parameters of the crusher and its capacity. Theoretical, empirical and semi-empirical methods of capacity determination of a single-toggle jaw crusher are given, taking into account physico-mechanical properties of crushed material and kinematics of the working mechanism. When developing a mathematical model, the method of closed vector polygons by V. A. Zinoviev was used. The expressions obtained in the article give an opportunity to solve important scientific and technical problems, connected with finding the rational kinematics of the jaw crusher mechanism, carrying out a comparative assessment of different crushers and giving the recommendations about updating the available jaw crushers.

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

PubMed

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

2016-01-01

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

Taking side effects into account for HIV medication.

PubMed

Costanza, Vicente; Rivadeneira, Pablo S; Biafore, Federico L; D'Attellis, Carlos E

2010-09-01

A control-theoretic approach to the problem of designing "low-side-effects" therapies for HIV patients based on highly active drugs is substantiated here. The evolution of side effects during treatment is modeled by an extra differential equation coupled to the dynamics of virions, healthy T-cells, and infected ones. The new equation reflects the dependence of collateral damages on the amount of each dose administered to the patient and on the evolution of the viral load detected by periodical blood analysis. The cost objective accounts for recommended bounds on healthy cells and virions, and also penalizes the appearance of collateral morbidities caused by the medication. The optimization problem is solved by a hybrid dynamic programming scheme that adhere to discrete-time observation and control actions, but by maintaining the continuous-time setup for predicting states and side effects. The resulting optimal strategies employ less drugs than those prescribed by previous optimization studies, but maintaining high doses at the beginning and the end of each period of six months. If an inverse discount rate is applied to favor early actions, and under a mild penalization of the final viral load, then the optimal doses are found to be high at the beginning and decrease afterward, thus causing an apparent stabilization of the main variables. But in this case, the final viral load turns higher than acceptable.

Full cost accounting for the life cycle of coal.

PubMed

Epstein, Paul R; Buonocore, Jonathan J; Eckerle, Kevin; Hendryx, Michael; Stout Iii, Benjamin M; Heinberg, Richard; Clapp, Richard W; May, Beverly; Reinhart, Nancy L; Ahern, Melissa M; Doshi, Samir K; Glustrom, Leslie

2011-02-01

Each stage in the life cycle of coal-extraction, transport, processing, and combustion-generates a waste stream and carries multiple hazards for health and the environment. These costs are external to the coal industry and are thus often considered "externalities." We estimate that the life cycle effects of coal and the waste stream generated are costing the U.S. public a third to over one-half of a trillion dollars annually. Many of these so-called externalities are, moreover, cumulative. Accounting for the damages conservatively doubles to triples the price of electricity from coal per kWh generated, making wind, solar, and other forms of nonfossil fuel power generation, along with investments in efficiency and electricity conservation methods, economically competitive. We focus on Appalachia, though coal is mined in other regions of the United States and is burned throughout the world. © 2011 New York Academy of Sciences.

Young People Take Their Rightful Places as Full and Contributing Members of a World Class Workforce: Philadelphia Youth Network Annual Report 2006

ERIC Educational Resources Information Center

Philadelphia Youth Network, 2006

2006-01-01

The title of this year's annual report has particular meaning for all of the staff at the Philadelphia Youth Network. The phrase derives from Philadelphia Youth Network's (PYN's) new vision statement, developed as part of its recent strategic planning process, which reads: All of our city's young people take their rightful places as full and…

Patient accounting: vital for financial survival.

PubMed

Puhala, J M; Barrett, M J

1987-09-01

The implementation of the prospective payment system has affected the financial stability of hospitals. It has forced them to take a closer look at their patient accounting function as it affects cash flow and patient service revenue. This article addresses several new issues relating to patient accounts processing that have created a need for more emphasis on the patient accounting function. Efficient operations and effective accounts receivable management may be the difference between the success or failure of a hospital in today's competitive environment.

Energy Storage Sizing Taking Into Account Forecast Uncertainties and Receding Horizon Operation

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

Baker, Kyri; Hug, Gabriela; Li, Xin

Energy storage systems (ESS) have the potential to be very beneficial for applications such as reducing the ramping of generators, peak shaving, and balancing not only the variability introduced by renewable energy sources, but also the uncertainty introduced by errors in their forecasts. Optimal usage of storage may result in reduced generation costs and an increased use of renewable energy. However, optimally sizing these devices is a challenging problem. This paper aims to provide the tools to optimally size an ESS under the assumption that it will be operated under a model predictive control scheme and that the forecast ofmore » the renewable energy resources include prediction errors. A two-stage stochastic model predictive control is formulated and solved, where the optimal usage of the storage is simultaneously determined along with the optimal generation outputs and size of the storage. Wind forecast errors are taken into account in the optimization problem via probabilistic constraints for which an analytical form is derived. This allows for the stochastic optimization problem to be solved directly, without using sampling-based approaches, and sizing the storage to account not only for a wide range of potential scenarios, but also for a wide range of potential forecast errors. In the proposed formulation, we account for the fact that errors in the forecast affect how the device is operated later in the horizon and that a receding horizon scheme is used in operation to optimally use the available storage.« less

Economic inequality increases risk taking

PubMed Central

Payne, B. Keith; Brown-Iannuzzi, Jazmin L.; Hannay, Jason W.

2017-01-01

Rising income inequality is a global trend. Increased income inequality has been associated with higher rates of crime, greater consumer debt, and poorer health outcomes. The mechanisms linking inequality to poor outcomes among individuals are poorly understood. This research tested a behavioral account linking inequality to individual decision making. In three experiments (n = 811), we found that higher inequality in the outcomes of an economic game led participants to take greater risks to try to achieve higher outcomes. This effect of unequal distributions on risk taking was driven by upward social comparisons. Next, we estimated economic risk taking in daily life using large-scale data from internet searches. Risk taking was higher in states with greater income inequality, an effect driven by inequality at the upper end of the income distribution. Results suggest that inequality may promote poor outcomes, in part, by increasing risky behavior. PMID:28416655

Economic inequality increases risk taking.

PubMed

Payne, B Keith; Brown-Iannuzzi, Jazmin L; Hannay, Jason W

2017-05-02

Rising income inequality is a global trend. Increased income inequality has been associated with higher rates of crime, greater consumer debt, and poorer health outcomes. The mechanisms linking inequality to poor outcomes among individuals are poorly understood. This research tested a behavioral account linking inequality to individual decision making. In three experiments ( n = 811), we found that higher inequality in the outcomes of an economic game led participants to take greater risks to try to achieve higher outcomes. This effect of unequal distributions on risk taking was driven by upward social comparisons. Next, we estimated economic risk taking in daily life using large-scale data from internet searches. Risk taking was higher in states with greater income inequality, an effect driven by inequality at the upper end of the income distribution. Results suggest that inequality may promote poor outcomes, in part, by increasing risky behavior.

Angular distribution of Cherenkov radiation from relativistic heavy ions taking into account deceleration in the radiator

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

Bogdanov, O. V., E-mail: bov@tpu.ru; Fiks, E. I.; Pivovarov, Yu. L.

2012-09-15

Numerical methods are used to study the dependence of the structure and the width of the angular distribution of Vavilov-Cherenkov radiation with a fixed wavelength in the vicinity of the Cherenkov cone on the radiator parameters (thickness and refractive index), as well as on the parameters of the relativistic heavy ion beam (charge and initial energy). The deceleration of relativistic heavy ions in the radiator, which decreases the velocity of ions, modifies the condition of structural interference of the waves emitted from various segments of the trajectory; as a result, a complex distribution of Vavilov-Cherenkov radiation appears. The main quantitymore » is the stopping power of a thin layer of the radiator (average loss of the ion energy), which is calculated by the Bethe-Bloch formula and using the SRIM code package. A simple formula is obtained to estimate the angular distribution width of Cherenkov radiation (with a fixed wavelength) from relativistic heavy ions taking into account the deceleration in the radiator. The measurement of this width can provide direct information on the charge of the ion that passes through the radiator, which extends the potentialities of Cherenkov detectors. The isotopic effect (dependence of the angular distribution of Vavilov-Cherenkov radiation on the ion mass) is also considered.« less

Real-Time UV-Visible Spectroscopy Analysis of Purple Membrane-Polyacrylamide Film Formation Taking into Account Fano Line Shapes and Scattering

PubMed Central

Gomariz, María; Blaya, Salvador; Acebal, Pablo; Carretero, Luis

2014-01-01

We theoretically and experimentally analyze the formation of thick Purple Membrane (PM) polyacrylamide (PA) films by means of optical spectroscopy by considering the absorption of bacteriorhodopsin and scattering. We have applied semiclassical quantum mechanical techniques for the calculation of absorption spectra by taking into account the Fano effects on the ground state of bacteriorhodopsin. A model of the formation of PM-polyacrylamide films has been proposed based on the growth of polymeric chains around purple membrane. Experimentally, the temporal evolution of the polymerization process of acrylamide has been studied as function of the pH solution, obtaining a good correspondence to the proposed model. Thus, due to the formation of intermediate bacteriorhodopsin-doped nanogel, by controlling the polymerization process, an alternative methodology for the synthesis of bacteriorhodopsin-doped nanogels can be provided. PMID:25329473

Real-time UV-visible spectroscopy analysis of purple membrane-polyacrylamide film formation taking into account Fano line shapes and scattering.

PubMed

Gomariz, María; Blaya, Salvador; Acebal, Pablo; Carretero, Luis

2014-01-01

We theoretically and experimentally analyze the formation of thick Purple Membrane (PM) polyacrylamide (PA) films by means of optical spectroscopy by considering the absorption of bacteriorhodopsin and scattering. We have applied semiclassical quantum mechanical techniques for the calculation of absorption spectra by taking into account the Fano effects on the ground state of bacteriorhodopsin. A model of the formation of PM-polyacrylamide films has been proposed based on the growth of polymeric chains around purple membrane. Experimentally, the temporal evolution of the polymerization process of acrylamide has been studied as function of the pH solution, obtaining a good correspondence to the proposed model. Thus, due to the formation of intermediate bacteriorhodopsin-doped nanogel, by controlling the polymerization process, an alternative methodology for the synthesis of bacteriorhodopsin-doped nanogels can be provided.

Effects of Earth's curvature in full-wave modeling of VLF propagation

NASA Astrophysics Data System (ADS)

Qiu, L.; Lehtinen, N. G.; Inan, U. S.; Stanford VLF Group

2011-12-01

We show how to include curvature in the full-wave finite element approach to calculate ELF/VLF wave propagation in horizontally stratified earth-ionosphere waveguide. A general curvilinear stratified system is considered, and the numerical solutions of full-wave method in curvilinear system are compared with the analytic solutions in the cylindrical and spherical waveguides filled with an isotropic medium. We calculate the attenuation and height gain for modes in the Earth-ionosphere waveguide, taking into account the anisotropicity of ionospheric plasma, for different assumptions about the Earth's curvature, and quantify the corrections due to the curvature. The results are compared with the results of previous models, such as LWPC, as well as with ground and satellite observations, and show improved accuracy compared with full-wave method without including the curvature effect.

Efficient Computation of Coherent Synchrotron Radiation Taking into Account 6D Phase Space Distribution of Emitting Electrons

NASA Astrophysics Data System (ADS)

Chubar, O.; Couprie, M.-E.

2007-01-01

CPU-efficient method for calculation of the frequency domain electric field of Coherent Synchrotron Radiation (CSR) taking into account 6D phase space distribution of electrons in a bunch is proposed. As an application example, calculation results of the CSR emitted by an electron bunch with small longitudinal and large transverse sizes are presented. Such situation can be realized in storage rings or ERLs by transverse deflection of the electron bunches in special crab-type RF cavities, i.e. using the technique proposed for the generation of femtosecond X-ray pulses (A. Zholents et. al., 1999). The computation, performed for the parameters of the SOLEIL storage ring, shows that if the transverse size of electron bunch is larger than the diffraction limit for single-electron SR at a given wavelength — this affects the angular distribution of the CSR at this wavelength and reduces the coherent flux. Nevertheless, for transverse bunch dimensions up to several millimeters and a longitudinal bunch size smaller than hundred micrometers, the resulting CSR flux in the far infrared spectral range is still many orders of magnitude higher than the flux of incoherent SR, and therefore can be considered for practical use.

Body mass index: accounting for full time sedentary occupation and 24-hr self-reported time use.

PubMed

Tudor-Locke, Catrine; Schuna, John M; Katzmarzyk, Peter T; Liu, Wei; Hamrick, Karen S; Johnson, William D

2014-01-01

We used linked existing data from the 2006-2008 American Time Use Survey (ATUS), the Current Population Survey (CPS, a federal survey that provides on-going U.S. vital statistics, including employment rates) and self-reported body mass index (BMI) to answer: How does BMI vary across full time occupations dichotomized as sedentary/non-sedentary, accounting for time spent in sleep, other sedentary behaviors, and light, moderate, and vigorous intensity activities? We classified time spent engaged at a primary job (sedentary or non-sedentary), sleep, and other non-work, non-sleep intensity-defined behaviors, specifically, sedentary behavior, light, moderate, and vigorous intensity activities. Age groups were defined by 20-29, 30-39, 40-49, and 50-64 years. BMI groups were defined by 18.5-24.9, 25.0-27.4, 27.5-29.9, 30.0-34.9, and ≥35.0 kg/m2. Logistic and linear regression were used to examine the association between BMI and employment in a sedentary occupation, considering time spent in sleep, other non-work time spent in sedentary behaviors, and light, moderate, and vigorous intensity activities, sex, age race/ethnicity, and household income. The analysis data set comprised 4,092 non-pregnant, non-underweight individuals 20-64 years of age who also reported working more than 7 hours at their primary jobs on their designated time use reporting day. Logistic and linear regression analyses failed to reveal any associations between BMI and the sedentary/non-sedentary occupation dichotomy considering time spent in sleep, other non-work time spent in sedentary behaviors, and light, moderate, and vigorous intensity activities, sex, age, race/ethnicity, and household income. We found no evidence of a relationship between self-reported full time sedentary occupation classification and BMI after accounting for sex, age, race/ethnicity, and household income and 24-hours of time use including non-work related physical activity and sedentary behaviors. The various sources of

Billing and accounts receivable: fundamentals for improvement.

PubMed

Bizon, M M

1993-07-01

If a healthcare facility's accounts receivable operation is experiencing problems, the patient accounts manager should survey all areas of his or her responsibility to determine the best method of resolving the difficulties. One effective technique to reduce billing problems is to take a proactive--not reactive--approach. If mistakes can be corrected before they get out of control, and if the patient accounts manager can ensure that claims will not be denied, a healthcare facility's accounts receivable should remain in good condition.

Intramedullary Stabilization of Periprosthetic Fractures of the Femur Taking Special Account of Bone Defects.

PubMed

Eingartner, Christoph; Volkmann, Rüdiger; Ochs, Uwe; Egetemeyr, Daniel; Weise, Kuno

2007-10-01

Healing of the periprosthetic fracture and area of defective bone by the bone healing mechanisms of intramedullary stabilization. Reconstruction of the correct length, axial alignment, and rotation of the fractured femoral shaft by anchoring a revision stem in the intact femoral diaphysis. Periprosthetic femoral shaft fracture in the region of the prosthetic stem combined with preexistent loosening and/or defect in the periprosthetic bone bed (Vancouver classification type B2 and B3). General contraindications, local infection. Lateral transmuscular approach to the femoral shaft. Longitudinal osteotomy of the proximal femur taking the geometry of the fracture into account. Opening of an anterior "bone shell". Removal of the loose prosthetic stem and cement. Debridement. Preparation of the femoral diaphysis and insertion of a distally anchored revision stem. Distal locking. Repositioning of the "bone shell", reduction of the fracture, and retention with cerclage wires. Bed rest for approximately 1 week, mobilization with 20 kg partial weight bearing for 12 weeks, gradual increase in weight bearing with radiologic checks on progress, removal of the distal locking bolts after 12-24 months at the earliest. 21 patients (13 women, eight men) aged between 43 and 86 years (mean age: 71.2 years) with periprosthetic fracture of the femur, additional loosening of the stem in eight cases (Vancouver B2) and additional bone loss in 13 cases (Vancouver B3). Postoperative complications: two fractures following another fall (repeat operations: one replacement, one plate), four revisions due to subsidence of the stem (three replacements involving change to a standard stem with healed proximal femur, one replacement with another interlocked revision stem). Bone healing occurred for all fractures after a mean 5.6 months (3-11 months). Follow- up examination after a mean 4.5 years: all patients were able to walk, average Harris Score 70.5 points (29- 95 points).

Intramedullary stabilization of periprosthetic fractures of the femur taking special account of bone defects.

PubMed

Eingartner, Christoph; Volkmann, Rüdiger; Ochs, Uwe; Egetemeyr, Daniel; Weise, Kuno

2006-10-01

Healing of the periprosthetic fracture and area of defective bone by the bone healing mechanisms of intramedullary stabilization. Reconstruction of the correct length, axial alignment, and rotation of the fractured femoral shaft by anchoring a revision stem in the intact femoral diaphysis. Periprosthetic femoral shaft fracture in the region of the prosthetic stem combined with preexistent loosening and/or defect in the periprosthetic bone bed (Vancouver classification type B2 and B3). General contraindications, local infection. Lateral transmuscular approach to the femoral shaft. Longitudinal osteotomy of the proximal femur taking the geometry of the fracture into account. Opening of an anterior "bone shell". Removal of the loose prosthetic stem and cement. Debridement. Preparation of the femoral diaphysis and insertion of a distally anchored revision stem. Distal locking. Repositioning of the "bone shell", reduction of the fracture, and retention with cerclage wires. Bed rest for approximately 1 week, mobilization with 20 kg partial weight bearing for 12 weeks, gradual increase in weight bearing with radiologic checks on progress, removal of the distal locking bolts after 12-24 months at the earliest. 21 patients (13 women, eight men) aged between 43 and 86 years (mean age: 71.2 years) with periprosthetic fracture of the femur, additional loosening of the stem in eight cases (Vancouver B2) and additional bone loss in 13 cases (Vancouver B3). Postoperative complications: two fractures following another fall (repeat operations: one replacement, one plate), four revisions due to subsidence of the stem (three replacements involving change to a standard stem with healed proximal femur, one replacement with another interlocked revision stem). Bone healing occurred for all fractures after a mean 5.6 months (3-11 months). Follow-up examination after a mean 4.5 years: all patients were able to walk, average Harris Score 70.5 points (29-95 points).

Accountability with Voucher Threats, Responses, and the Test-Taking Population: Regression Discontinuity Evidence from Florida

ERIC Educational Resources Information Center

Chakrabarti, Rajashri

2013-01-01

Florida's 1999 A-plus program was a consequential accountability program that embedded vouchers in an accountability regime. Under Florida rules, scores of students in several special education (ESE) and limited English proficient (LEP) categories were not included in the computation of school grades. One might expect these rules to induce F…

Construction of a Full-size Component of the ICRH System

NASA Astrophysics Data System (ADS)

Mantovani, S.; Sassi, M.; Coppi, B.

2012-10-01

The ICRH system is an important component of the Ignitor project and all efforts have been made to ensure that its design takes into account the construction experience gained in the most advanced laboratories. The system is designed to operate over a frequency range 80-120 MHz, which is consistent with the use of magnetic fields in the range 9-13 T. The maximum delivered power ranges from 8 MW (at 80 MHz) to 6 MW (at 120 MHz) distributed over 4 ports. Since the transition from a detailed design to the actual construction is not without surprises we have constructed a full size prototype of the VTL between the port flange and the antenna straps, with the external support and precise guiding system. The innovative quick latching system located at the end of the coaxial cable was successfully tested, providing perfect interference with the spring Be-Cu electrical contacts. Special care was given to the finishing of the inox surfaces, and to the TIG welds. Vacuum levels of 10-6, compatible with the limit of material degassing, and electrical tests up to 12 kV without discharges have been obtained. A revision of the other key components of the Ignitor machine has been undertaken, taking into account the experience gained in the fabrication of the corresponding prototypes.

When Private Schools Take Public Dollars: What's the Place of Accountability in School Voucher Programs?

ERIC Educational Resources Information Center

Finn, Chester E., Jr.; Hentges, Christina M.; Petrilli, Michael J.; Winkler, Amber M.

2009-01-01

Of all the arguments that critics of school voucher programs advance, the one that may resonate loudest with the public concerns school accountability. Opponents say it's not fair to hold public schools accountable for their results (under No Child Left Behind and similar systems) and then let private schools receive taxpayer dollars--however…

[Algorithm for taking into account the average annual background of air pollution in the assessment of health risks].

PubMed

Fokin, M V

2013-01-01

State Budgetary Educational Institution of Higher Professional Education "I.M. Sechenov First Moscow State Medical University" of the Ministry of Health care and Social Development, Moscow, Russian Federation. The assessment of health risks from air pollution with emissions from industrial facilities, without the average annual background of air pollution does not meet sanitary legislation. However Russian Federal Service for Hydrometeorology and Environmental Monitoring issues official certificates for a limited number of areas covered by the observations of the full program on the stationary points. Questions of accounting average background air pollution in the evaluation of health risks from exposure to emissions from industrial facilities are considered.

Body Mass Index: Accounting for Full Time Sedentary Occupation and 24-Hr Self-Reported Time Use

PubMed Central

Tudor-Locke, Catrine; Schuna, John M.; Katzmarzyk, Peter T.; Liu, Wei; Hamrick, Karen S.; Johnson, William D.

2014-01-01

Objectives We used linked existing data from the 2006–2008 American Time Use Survey (ATUS), the Current Population Survey (CPS, a federal survey that provides on-going U.S. vital statistics, including employment rates) and self-reported body mass index (BMI) to answer: How does BMI vary across full time occupations dichotomized as sedentary/non-sedentary, accounting for time spent in sleep, other sedentary behaviors, and light, moderate, and vigorous intensity activities? Methods We classified time spent engaged at a primary job (sedentary or non-sedentary), sleep, and other non-work, non-sleep intensity-defined behaviors, specifically, sedentary behavior, light, moderate, and vigorous intensity activities. Age groups were defined by 20–29, 30–39, 40–49, and 50–64 years. BMI groups were defined by 18.5–24.9, 25.0–27.4, 27.5–29.9, 30.0–34.9, and ≥35.0 kg/m2. Logistic and linear regression were used to examine the association between BMI and employment in a sedentary occupation, considering time spent in sleep, other non-work time spent in sedentary behaviors, and light, moderate, and vigorous intensity activities, sex, age race/ethnicity, and household income. Results The analysis data set comprised 4,092 non-pregnant, non-underweight individuals 20–64 years of age who also reported working more than 7 hours at their primary jobs on their designated time use reporting day. Logistic and linear regression analyses failed to reveal any associations between BMI and the sedentary/non-sedentary occupation dichotomy considering time spent in sleep, other non-work time spent in sedentary behaviors, and light, moderate, and vigorous intensity activities, sex, age, race/ethnicity, and household income. Conclusions We found no evidence of a relationship between self-reported full time sedentary occupation classification and BMI after accounting for sex, age, race/ethnicity, and household income and 24-hours of time use including non-work related physical

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...

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Accounting for susceptibility in risk assessment: The need for full disclosure.

PubMed

Fowle Iii, J R

1997-12-01

Many Environmental Laws create the unrealistic expectation that science can be used to determine `safety'. The many uncertainties surrounding environmental risks, as well as individual, group and societal differences about what is considered `safe', make it inevitable that policy decisions must be made. It is appropriate that such decisions be shaped by politics and social issues, as well as be informed by science and economics, but care should be taken to distinguish between policy and fact. Not much is known about the nature and magnitude of environmental susceptibilities. Credible environmental decisions require that scientists, risk assessors and decision-makers acknowledge this, and that they take care to distinguish policy calls from scientific fact.

Interaction of the Bored Sand and Gravel Drain Pile with the Surrounding Compacted Loam Soil and Foundation Raft Taking into Account Rheological Properties of the Loam Soil and Non-Linear Properties of the Drain Pile

NASA Astrophysics Data System (ADS)

Ter-Martirosyan, Z. G.; Ter-Martirosyan, A. Z.; Anzhelo, G. O.; Buslov, A. S.

2018-01-01

The task of the interaction of the sand and gravel drain pile with the surrounding loam soil after its preliminary deep compaction and formation of the composite ground cylinder from the drain pile and surrounding compacted loam soil (cells) is considered in the article. It is seen that the subsidence and carrying capacity of such cell considerably depends on physical and mechanical properties of the compacted drain piles and surrounding loam soil as well as their diameter and intercellular distance. The strain-stress state of the cell is considered not taking into account its component elements, but taking into account linear and elastic-plastic properties of the drain pile and creep flow of the surrounding loam soil. It is stated that depending on these properties the distribution and redistribution of the load on a cell takes place from the foundation raft between the drain pile and surrounding soil. Based on the results of task solving the formulas and charts are given demonstrating the ratio of the load between the drain pile and surrounding loam soil in time.

Accountability in Higher Education: A Comprehensive Analytical Framework

ERIC Educational Resources Information Center

Metz, Thaddeus

2011-01-01

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

Analytical modeling of demagnetizing effect in magnetoelectric ferrite/PZT/ferrite trilayers taking into account a mechanical coupling

NASA Astrophysics Data System (ADS)

Loyau, V.; Aubert, A.; LoBue, M.; Mazaleyrat, F.

2017-03-01

In this paper, we investigate the demagnetizing effect in ferrite/PZT/ferrite magnetoelectric (ME) trilayer composites consisting of commercial PZT discs bonded by epoxy layers to Ni-Co-Zn ferrite discs made by a reactive Spark Plasma Sintering (SPS) technique. ME voltage coefficients (transversal mode) were measured on ferrite/PZT/ferrite trilayer ME samples with different thicknesses or phase volume ratio in order to highlight the influence of the magnetic field penetration governed by these geometrical parameters. Experimental ME coefficients and voltages were compared to analytical calculations using a quasi-static model. Theoretical demagnetizing factors of two magnetic discs that interact together in parallel magnetic structures were derived from an analytical calculation based on a superposition method. These factors were introduced in ME voltage calculations which take account of the demagnetizing effect. To fit the experimental results, a mechanical coupling factor was also introduced in the theoretical formula. This reflects the differential strain that exists in the ferrite and PZT layers due to shear effects near the edge of the ME samples and within the bonding epoxy layers. From this study, an optimization in magnitude of the ME voltage is obtained. Lastly, an analytical calculation of demagnetizing effect was conducted for layered ME composites containing higher numbers of alternated layers (n ≥ 5). The advantage of such a structure is then discussed.

The Impact of Mindfulness and Perspective-Taking on Implicit Associations Toward the Elderly: a Relational Frame Theory Account

PubMed Central

McEnteggart, Ciara; Barnes-Holmes, Yvonne; Lowe, Rob; Evans, Nicky; Vilardaga, Roger

2017-01-01

Perspective-taking interventions have been shown to improve attitudes toward social outgroups. In contrast, similar interventions have produced opposite effects (i.e., enhanced negativity) in the context of attitudes toward elderly groups. The current study investigated whether a brief perspective-taking intervention enhanced with mindfulness would be associated with less negativity than perspective-taking alone. One hundred five participants were randomly assigned to 1 of 4 conditions which comprised of an active or control perspective-taking component and an active or control mindfulness component. Participants were then administered an Implicit Associated Test to assess implicit biases toward the elderly. Results supported previous findings in that the condition in which perspective-taking was active but mindfulness was inactive was associated with greater negative implicit bias toward the elderly; however, some of this negativity decreased in the active perspective-taking and active mindfulness condition. The current findings and other mixed effects that have emerged from perspective-taking interventions are discussed from a Relational Frame Theory perspective. PMID:29399210

Do Parents Recognize Autistic Deviant Behavior Long before Diagnosis? Taking into Account Interaction Using Computational Methods

PubMed Central

Saint-Georges, Catherine; Mahdhaoui, Ammar; Chetouani, Mohamed; Cassel, Raquel S.; Laznik, Marie-Christine; Apicella, Fabio; Muratori, Pietro; Maestro, Sandra; Muratori, Filippo; Cohen, David

2011-01-01

Background To assess whether taking into account interaction synchrony would help to better differentiate autism (AD) from intellectual disability (ID) and typical development (TD) in family home movies of infants aged less than 18 months, we used computational methods. Methodology and Principal Findings First, we analyzed interactive sequences extracted from home movies of children with AD (N = 15), ID (N = 12), or TD (N = 15) through the Infant and Caregiver Behavior Scale (ICBS). Second, discrete behaviors between baby (BB) and Care Giver (CG) co-occurring in less than 3 seconds were selected as single interactive patterns (or dyadic events) for analysis of the two directions of interaction (CG→BB and BB→CG) by group and semester. To do so, we used a Markov assumption, a Generalized Linear Mixed Model, and non negative matrix factorization. Compared to TD children, BBs with AD exhibit a growing deviant development of interactive patterns whereas those with ID rather show an initial delay of development. Parents of AD and ID do not differ very much from parents of TD when responding to their child. However, when initiating interaction, parents use more touching and regulation up behaviors as early as the first semester. Conclusion When studying interactive patterns, deviant autistic behaviors appear before 18 months. Parents seem to feel the lack of interactive initiative and responsiveness of their babies and try to increasingly supply soliciting behaviors. Thus we stress that credence should be given to parents' intuition as they recognize, long before diagnosis, the pathological process through the interactive pattern with their child. PMID:21818320

Ice Cores Dating With a New Inverse Method Taking Account of the Flow Modeling Errors

NASA Astrophysics Data System (ADS)

Lemieux-Dudon, B.; Parrenin, F.; Blayo, E.

2007-12-01

Deep ice cores extracted from Antarctica or Greenland recorded a wide range of past climatic events. In order to contribute to the Quaternary climate system understanding, the calculation of an accurate depth-age relationship is a crucial point. Up to now ice chronologies for deep ice cores estimated with inverse approaches are based on quite simplified ice-flow models that fail to reproduce flow irregularities and consequently to respect all available set of age markers. We describe in this paper, a new inverse method that takes into account the model uncertainty in order to circumvent the restrictions linked to the use of simplified flow models. This method uses first guesses on two flow physical entities, the ice thinning function and the accumulation rate and then identifies correction functions on both flow entities. We highlight two major benefits brought by this new method: first of all the ability to respect large set of observations and as a consequence, the feasibility to estimate a synchronized common ice chronology for several cores at the same time. This inverse approach relies on a bayesian framework. To respect the positive constraint on the searched correction functions, we assume lognormal probability distribution on one hand for the background errors, but also for one particular set of the observation errors. We test this new inversion method on three cores simultaneously (the two EPICA cores : DC and DML and the Vostok core) and we assimilate more than 150 observations (e.g.: age markers, stratigraphic links,...). We analyze the sensitivity of the solution with respect to the background information, especially the prior error covariance matrix. The confidence intervals based on the posterior covariance matrix calculation, are estimated on the correction functions and for the first time on the overall output chronologies.

A cancer survival model that takes sociodemographic variations in "normal" mortality into account: comparison with other models

PubMed Central

Kravdal, O

2002-01-01

Study objectives: Sociodemographic differentials in cancer survival have occasionally been studied by using a relative survival approach, where all cause mortality among persons with a cancer diagnosis is compared with that among similar persons without such a diagnosis ("normal" mortality). One should ideally take into account that this "normal" mortality not only depends on age, sex, and period, but also various other sociodemographic variables. However, this has very rarely been done. A method that permits such variations to be considered is presented here, as an alternative to an existing technique, and is compared with a relative survival model where these variations are disregarded and two other methods that have often been used. Design, setting, and participants: The focus is on how education and marital status affect the survival from 12 common cancer types among men and women aged 40–80. Four different types of hazard models are estimated, and differences between effects are compared. The data are from registers and censuses and cover the entire Norwegian population for the years 1960–1991. There are more than 100 000 deaths to cancer patients in this material. Main results and conclusions: A model for registered cancer mortality among cancer patients gives results that for most, but not all, sites are very similar to those from a relative survival approach where educational or marital variations in "normal" mortality are taken into account. A relative survival approach without consideration of these sociodemographic variations in "normal" mortality gives more different results, the most extreme example being the doubling of the marital differentials in survival from prostate cancer. When neither sufficient data on cause of death nor on variations in "normal" mortality are available, one may well choose the simplest method, which is to model all cause mortality among cancer patients. There is little reason to bother with the estimation of a relative

Accountability for School Counseling Programs.

ERIC Educational Resources Information Center

Baker, Stanley B.

This paper suggests ways in which counselors can take greater control of their accountability plans and make evaluations serve both the counselor and the school more constructively. Recommended competencies for specific types of guidance programs are described in detail. Three types of evaluation data are discussed for use in accountability…

Fraud Education for Accounting Students.

ERIC Educational Resources Information Center

Peterson, Bonita K.

2003-01-01

Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

Rethinking exploitation: a process-centered account.

PubMed

Jansen, Lynn A; Wall, Steven

2013-12-01

Exploitation has become an important topic in recent discussions of biomedical and research ethics. This is due in no small measure to the influence of Alan Wertheimer's path-breaking work on the subject. This paper presents some objections to Wertheimer's account of the concept. The objections attempt to show that his account places too much emphasis on outcome-based considerations and too little on process-based considerations. Building on these objections, the paper develops an alternative process-centered account of the concept. This alternative account of exploitation takes as its point of departure the broadly Kantian notion that it is wrong to use another as an instrument for the advancement of one's own ends. It sharpens this slippery notion and adds a number of refinements to it. The paper concludes by arguing that process-centered accounts of exploitation better illuminate the ethical challenges posed by research on human subjects than outcome-centered accounts.

Effects of traffic-related outdoor air pollution on respiratory illness and mortality in children, taking into account indoor air pollution, in Indonesia.

PubMed

Kashima, Saori; Yorifuji, Takashi; Tsuda, Toshihide; Ibrahim, Juliani; Doi, Hiroyuki

2010-03-01

To evaluate the effects of outdoor air pollution, taking into account indoor air pollution, in Indonesia. The subjects were 15,242 children from 2002 to 2003 Indonesia Demographic and Health Survey. The odds ratios and their confidence intervals for adverse health effects were estimated. Proximity increased the prevalence of acute respiratory infection both in urban and rural areas after adjusting for indoor air pollution. In urban areas, the prevalence of acute upper respiratory infection increased by 1.012 (95% confidence intervals: 1.005 to 1.019) per 2 km proximity to a major road. Adjusted odds ratios tended to be higher in the high indoor air pollution group. Exposure to traffic-related outdoor air pollution would increase adverse health effects after adjusting for indoor air pollution. Furthermore, indoor air pollution could exacerbate the effects of outdoor air pollution.

Role-taking ability and social behavior in deaf school children.

PubMed

Cates, D S; Shontz, F C

1990-07-01

This study assessed the relationship between role-taking skill and social-emotional adjustment in deaf children. Twenty-three prelingually deafened boys and girls between 7 and 14 years of age were administered a role-taking task, surreptitious behavioral measures of helping and altruism, and a measure of nonverbal intelligence. In addition, two professionals experienced in working with deaf children rated the social and emotional adjustment, language/communication skills and role-taking ability of the participants. Performance on the role-taking task correlated positively with ratings of emotional adjustment, self-image, communicative effectiveness and role-taking skill. Role-taking performance, however, was not reliably related to any of the measures of social behavior. The study also considered several factors which may account for the apparent independence of role-taking and social behavior.

Accountability: Stepping Stones to Success

ERIC Educational Resources Information Center

Loy, Darcy

2010-01-01

Lack of accountability is a leading topic in today's workforce. It costs corporate America billions of dollars each year and has financial impact on educational institutions as well. From employee theft to poor production of product and inefficiency, it is a serious problem. Facilities leaders need to take ownership and strive to implement…

Bayesian integration and non-linear feedback control in a full-body motor task.

PubMed

Stevenson, Ian H; Fernandes, Hugo L; Vilares, Iris; Wei, Kunlin; Körding, Konrad P

2009-12-01

A large number of experiments have asked to what degree human reaching movements can be understood as being close to optimal in a statistical sense. However, little is known about whether these principles are relevant for other classes of movements. Here we analyzed movement in a task that is similar to surfing or snowboarding. Human subjects stand on a force plate that measures their center of pressure. This center of pressure affects the acceleration of a cursor that is displayed in a noisy fashion (as a cloud of dots) on a projection screen while the subject is incentivized to keep the cursor close to a fixed position. We find that salient aspects of observed behavior are well-described by optimal control models where a Bayesian estimation model (Kalman filter) is combined with an optimal controller (either a Linear-Quadratic-Regulator or Bang-bang controller). We find evidence that subjects integrate information over time taking into account uncertainty. However, behavior in this continuous steering task appears to be a highly non-linear function of the visual feedback. While the nervous system appears to implement Bayes-like mechanisms for a full-body, dynamic task, it may additionally take into account the specific costs and constraints of the task.

Using accountability to improve reproductive health care.

PubMed

George, Asha

2003-05-01

Accountability is best understood as a referee of the dynamics in two-way relationships, often between unequal partners. The literature on accountability distinguishes between political, fiscal, administrative, legal and constitutional accountability. This paper focuses on accountability mechanisms in health care and how they mediate between service providers and communities and between different kinds of health personnel at the primary health care level. It refers to case studies of participatory processes for improving sexual and reproductive health service delivery. Information, dialogue and negotiation are important elements that enable accountability mechanisms to address problems by supporting change and engagement between participants. In order to succeed, however, efforts towards better accountability that broaden the participation of users must take into account the social contexts and the policy and service delivery systems in which they are applied, address power relations and improve the representation of marginalised groups within communities and service delivery systems.

Theoretical study of energy states of two-dimensional electron gas in pseudomorphically strained InAs HEMTs taking into account the non-parabolicity of the conduction band

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

Nishio, Yui; Yamaguchi, Satoshi; Yamazaki, Youichi

2013-12-04

We determined rigorously the energy states of a two-dimensional electron gas (2DEG) in high electron mobility transistors (HEMTs) with a pseudomorphically strained InAs channel (InAs PHEMTs) taking into account the non-parabolicity of the conduction band for InAs. The sheet carrier concentration of 2DEG for the non-parabolic energy band was about 50% larger than that for the parabolic energy band and most of the electrons are confined strongly in the InAs layer. In addition, the threshold voltage for InAs PHEMTs was about 0.21 V lower than that for conventional InGaAs HEMTs.

Defining a breeding objective for Nile tilapia that takes into account the diversity of smallholder production systems.

PubMed

Omasaki, S K; van Arendonk, J A M; Kahi, A K; Komen, H

2016-10-01

In general, livestock and fish farming systems in developing countries tend to be highly diverse in terms of agro-ecological conditions and market orientation. There are no studies that have investigated if and how this diversity translates to varying preferences for breeding objective traits. This is particularly important for breeding programmes that are organized on a national level (e.g. government-supported nucleus breeding programmes). The aim of this study was to investigate whether Nile tilapia farmers with diverse production systems and economic constraints have different preferences for breeding objective traits. The second objective was to derive a consensus breeding goal, using weighted goal programming that could be used for a national breeding programme for Nile tilapia. A survey was conducted among 100 smallholder Nile tilapia farmers in Kenya to obtain preference values for traits of economic importance, by using multiple pairwise comparisons. Individual and group preference values were estimated using analytical hierarchy process. Low-income farmers preferred harvest weight, while medium- and high-income farmers preferred growth rate and survival. Grouping farmers according to market objective (fingerling production or fattening) showed that fingerling producers preferred growth rate and survival, while fattening farmers preferred harvest weight, height and thickness. Weighted goal programming was used to obtain consensus preference values, and these were used to derive desired gains for a breeding goal of a national breeding programme that takes into account the diversity of smallholder production systems. © 2016 Blackwell Verlag GmbH.

Viscoacoustic anisotropic full waveform inversion

NASA Astrophysics Data System (ADS)

Qu, Yingming; Li, Zhenchun; Huang, Jianping; Li, Jinli

2017-01-01

A viscoacoustic vertical transverse isotropic (VTI) quasi-differential wave equation, which takes account for both the viscosity and anisotropy of media, is proposed for wavefield simulation in this study. The finite difference method is used to solve the equations, for which the attenuation terms are solved in the wavenumber domain, and all remaining terms in the time-space domain. To stabilize the adjoint wavefield, robust regularization operators are applied to the wave equation to eliminate the high-frequency component of the numerical noise produced during the backward propagation of the viscoacoustic wavefield. Based on these strategies, we derive the corresponding gradient formula and implement a viscoacoustic VTI full waveform inversion (FWI). Numerical tests verify that our proposed viscoacoustic VTI FWI can produce accurate and stable inversion results for viscoacoustic VTI data sets. In addition, we test our method's sensitivity to velocity, Q, and anisotropic parameters. Our results show that the sensitivity to velocity is much higher than that to Q and anisotropic parameters. As such, our proposed method can produce acceptable inversion results as long as the Q and anisotropic parameters are within predefined thresholds.

Taking on the Heat--A Narrative Account of How Infrared Cameras Invite Instant Inquiry

ERIC Educational Resources Information Center

Haglund, Jesper; Jeppsson, Fredrik; Schönborn, Konrad J.

2016-01-01

Integration of technology, social learning and scientific models offers pedagogical opportunities for science education. A particularly interesting area is thermal science, where students often struggle with abstract concepts, such as heat. In taking on this conceptual obstacle, we explore how hand-held infrared (IR) visualization technology can…

Do we have to take an acceleration of sea level rise into account?

NASA Astrophysics Data System (ADS)

Dillingh, D.; Baart, F.; de Ronde, J.

2012-04-01

In view of preservation of safety against inundation and of the many values and functions of the coastal zone, coastal retreat is no longer acceptable. That is why it was decided to maintain the Dutch coastline on its position in 1990. Later the preservation concept was extended to the Dutch coastal foundation, which is the area that encompasses all dune area's and hard sea defences and reaches seawards until the 20m depth contour line. Present Dutch coastal policy is to grow with sea level by means of sand nourishments. A main issue for the planning of sand nourishments is the rate of sea level rise, because that is the main parameter for the volume of the sand needed. The question is than relevant if we already have to take into account an acceleration of sea level rise. Six stations with long water level records, well spread along the Dutch coast, were analysed. Correction of the measured data was considered necessary for an adaptation of the NAP in 2005 as a consequence of movements of the top of the pleistoceen, on which the NAP bench marks have been founded, and for the 18.6 year (nodal) cycle in the time series of yearly mean sea levels. It has been concluded that along the Dutch coast no significant acceleration of sea level rise could be detected yet. Over the last 120 years sea level rose with an average speed of 19 cm per century relative to NAP (the Dutch ordnance datum). Time series shorter than about 50 years showed less robust estimates of sea level rise. Future sea level rise also needs consideration in view of the estimate of future sand nourishment volumes. Scenario's for sea level rise have been derived for the years 2050 and 2100 relative to 1990 by the KNMI (Dutch Met Office) in 2006 for the Dutch situation. Plausible curves have been drawn from 1990 tangent to the linear regression line in 1990 and forced through the high and low scenario projections for 2050 and 2100. These curves show discrepancies with measurements of the last decade

SU-F-T-394: Impact of PTV Margins With Taking Into Account Shape Variation On IMRT Plans For Prostate Cancer

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

Hirose, T; Arimura, H; Oga, S

2016-06-15

Purpose: The purpose of this study was to investigate the impact of planning target volume (PTV) margins with taking into consideration clinical target volume (CTV) shape variations on treatment plans of intensity modulated radiation therapy (IMRT) for prostate cancer. Methods: The systematic errors and the random errors for patient setup errors in right-left (RL), anterior-posterior (AP), and superior-inferior (SI) directions were obtained from data of 20 patients, and those for CTV shape variations were calculated from 10 patients, who were weekly scanned using cone beam computed tomography (CBCT). The setup error was defined as the difference in prostate centers betweenmore » planning CT and CBCT images after bone-based registrations. CTV shape variations of high, intermediate and low risk CTVs were calculated for each patient from variances of interfractional shape variations on each vertex of three-dimensional CTV point distributions, which were manually obtained from CTV contours on the CBCT images. PTV margins were calculated using the setup errors with and without CTV shape variations for each risk CTV. Six treatment plans were retrospectively made by using the PTV margins with and without CTV shape variations for the three risk CTVs of 5 test patients. Furthermore, the treatment plans were applied to CBCT images for investigating the impact of shape variations on PTV margins. Results: The percentages of population to cover with the PTV, which satisfies the CTV D98 of 95%, with and without the shape variations were 89.7% and 74.4% for high risk, 89.7% and 76.9% for intermediate risk, 84.6% and 76.9% for low risk, respectively. Conclusion: PTV margins taking into account CTV shape variation provide significant improvement of applicable percentage of population (P < 0.05). This study suggested that CTV shape variation should be taken consideration into determination of the PTV margins.« less

Improving the accuracy of S02 column densities and emission rates obtained from upward-looking UV-spectroscopic measurements of volcanic plumes by taking realistic radiative transfer into account

USGS Publications Warehouse

Kern, Christoph; Deutschmann, Tim; Werner, Cynthia; Sutton, A. Jeff; Elias, Tamar; Kelly, Peter J.

2012-01-01

Sulfur dioxide (SO2) is monitored using ultraviolet (UV) absorption spectroscopy at numerous volcanoes around the world due to its importance as a measure of volcanic activity and a tracer for other gaseous species. Recent studies have shown that failure to take realistic radiative transfer into account during the spectral retrieval of the collected data often leads to large errors in the calculated emission rates. Here, the framework for a new evaluation method which couples a radiative transfer model to the spectral retrieval is described. In it, absorption spectra are simulated, and atmospheric parameters are iteratively updated in the model until a best match to the measurement data is achieved. The evaluation algorithm is applied to two example Differential Optical Absorption Spectroscopy (DOAS) measurements conducted at Kilauea volcano (Hawaii). The resulting emission rates were 20 and 90% higher than those obtained with a conventional DOAS retrieval performed between 305 and 315 nm, respectively, depending on the different SO2 and aerosol loads present in the volcanic plume. The internal consistency of the method was validated by measuring and modeling SO2 absorption features in a separate wavelength region around 375 nm and comparing the results. Although additional information about the measurement geometry and atmospheric conditions is needed in addition to the acquired spectral data, this method for the first time provides a means of taking realistic three-dimensional radiative transfer into account when analyzing UV-spectral absorption measurements of volcanic SO2 plumes.

Study of wind-induced vibrations in tall buildings with tuned mass dampers taking into account vortices effects

NASA Astrophysics Data System (ADS)

Momtaz, Ali Ajilian; Abdollahian, Mohamadreza Akhavan; Farshidianfar, Anooshiravan

2017-12-01

In recent years, construction of tall buildings has been of great interest. Use of lightweight materials in such structures reduces stiffness and damping, making the building more influenced by wind loads. Moreover, tall buildings of more than 30 to 40 stories, depending on the geographical location, the wind effects are more influential than earthquakes. In addition, the complexity of the effects of wind flow on the structure due to the interaction of the fluid flow and solid body results in serious damages to the structure by eliminating them. Considering the importance of the issue, the present study investigates the phenomenon of wind-induced vibration on high-rise buildings, taking into account the effects of vortices created by the fluid flow and the control of this phenomenon. To this end, the governing equations of the structure, the fluid flow and the tuned mass damper (TMD) are first introduced, and their coefficient values are extracted according to the characteristics of ACT skyscraper in Japan. Then, these three coupled equations are solved using a program coded in MATLAB. After validation of the results, the effects of wind loads are analyzed and considered with regard to the effects of vortices and the use of TMD, and are compared with the results of the state where no vortices are considered. Generally, the results of this study point out the significance of vibrations caused by vortices in construction of engineering structures as well as the appropriate performance of a TMD in reducing oscillations in tall buildings.

First insights into cryoballoon-based pulmonary vein isolation taking the individual time-to-isolation into account.

PubMed

Reissmann, Bruno; Wissner, Erik; Deiss, Sebastian; Heeger, Christian; Schlueter, Michael; Wohlmuth, Peter; Lemes, Christine; Mathew, Shibu; Maurer, Tilman; Sohns, Christian; Saguner, Ardan; Santoro, Francesco; Hayashi, Kentaro; Riedl, Johannes; Ouyang, Feifan; Kuck, Karl-Heinz; Metzner, Andreas

2017-10-01

Cryoballoon (CB)-based pulmonary vein isolation (PVI) is an established treatment for symptomatic atrial fibrillation (AF). In the present study, we sought to assess the efficacy and safety of CB-based PVI taking the individual time-to-isolation (TTI) into account. Sixty consecutive patients with drug-refractory paroxysmal atrial fibrillation [n = 49 (82%)] or short-standing persistent atrial fibrillation [n = 11 (18%)] underwent ablation with a 28-mm second-generation CB. The TTI was assessed by spiral mapping-catheter recordings and subsequently followed by an additional freeze-time of 120 s. No bonus freeze-cycle was applied. If the TTI could not be assessed, a fixed freeze-cycle duration of 240 s was applied and successful PVI confirmed thereafter. Clinical follow-up (FU) included 12-lead ECGs and 24 h Holter-ECGs at 3, 6, and 12 months. A blanking period of 3 months was defined. A total of 239 pulmonary veins (PVs) were identified and successfully isolated. The mean TTI assessed in 170/239 (71%) PVs was 52 ± 32 s. The mean number of CB applications was 1.2 ± 0.5; mean freeze-cycle duration was 192 ± 41 s. Mean procedure and fluoroscopy times were 80 ± 24 min and 16 ± 7 min, respectively. Transient phrenic nerve palsy occurred in one patient (2%). During a mean FU of 405 ± 67 days, 43 patients (72%) remained in stable sinus rhythm. Integrating an individual TTI protocol to CB-based PVI results in shorter freeze-cycle applications in a substantial portion of targeted PVs and an arrhythmia-free survival comparable to conventional ablation protocols. The complication rate is low. Published on behalf of the European Society of Cardiology. All rights reserved. © The Author 2017. For permissions please email: journals.permissions@oup.com.

Electronic structure, magnetic properties, and mechanism of the insulator-metal transition in LaCoO3 taking into account strong electron correlations

NASA Astrophysics Data System (ADS)

Ovchinnikov, S. G.; Orlov, Yu. S.; Nekrasov, I. A.; Pchelkina, Z. V.

2011-01-01

The electronic structure of LaCoO3 at finite temperatures is calculated using the LDA+GTB method taking into account strong electron correlations and possible spin crossover upon an increase in temperature. Gap states revealed in the energy spectrum of LaCoO3 reduce the dielectric gap width upon heating; this allowed us to describe the insulator-metal transition observed in this compound at T = 500-600 K. The temperature dependence of the magnetic susceptibility with a peak at T ≈ 100 K is explained by the Curie contribution from thermally excited energy levels of the Co3+ ion. At high temperatures, the Pauli contribution from a band electron is added and the total magnetization of LaCoO3 is considered as the sum M tot = M loc + M band. The second term describes the band contribution appearing as a result of the insulator-metal transition and facilitating the emergence of a high-temperature anomaly in the magnetic susceptibility of LaCoO3.

[Domestic violence: a current issue to take into account in diagnostic imaging].

PubMed

Santos Corraliza, E; Larrañaga Hernando, G; Neve Lete, I; Sánchez García, A

2014-01-01

Domestic violence is currently an issue of great political and social importance. The real incidence of domestic violence is difficult to determine due to the environment where it takes place and the reluctance of victims to report abuse. On the other hand, all types of violence represent an important public health problem. We report the case of a young woman who presented with thromboembolic phenomena at different sites due to domestic violence. We emphasize that it is necessary for radiologists and other healthcare professionals to consider the possibility of domestic violence when establishing the diagnosis. This can be important for determining the incidence of abuse, diminishing its sequela, and help increase its reporting. Copyright © 2011 SERAM. Published by Elsevier Espana. All rights reserved.

Circuit-based versus full-wave modelling of active microwave circuits

NASA Astrophysics Data System (ADS)

Bukvić, Branko; Ilić, Andjelija Ž.; Ilić, Milan M.

2018-03-01

Modern full-wave computational tools enable rigorous simulations of linear parts of complex microwave circuits within minutes, taking into account all physical electromagnetic (EM) phenomena. Non-linear components and other discrete elements of the hybrid microwave circuit are then easily added within the circuit simulator. This combined full-wave and circuit-based analysis is a must in the final stages of the circuit design, although initial designs and optimisations are still faster and more comfortably done completely in the circuit-based environment, which offers real-time solutions at the expense of accuracy. However, due to insufficient information and general lack of specific case studies, practitioners still struggle when choosing an appropriate analysis method, or a component model, because different choices lead to different solutions, often with uncertain accuracy and unexplained discrepancies arising between the simulations and measurements. We here design a reconfigurable power amplifier, as a case study, using both circuit-based solver and a full-wave EM solver. We compare numerical simulations with measurements on the manufactured prototypes, discussing the obtained differences, pointing out the importance of measured parameters de-embedding, appropriate modelling of discrete components and giving specific recipes for good modelling practices.

The role of employee flexible spending accounts in health care financing.

PubMed

Schweitzer, M; Asch, D A

1996-08-01

Employee flexible spending accounts for health care represent one component of the current health care financing system that merits serious reform. These accounts create a system of undesirable incentives, force employees and employers to take complicated gambles, reduce tax revenues, and fail to meet their purported policy objectives. This paper describes shortcomings in these accounts from both a theoretical and an empirical perspective. Some proposed alternatives; including medical spending accounts and zero balance accounts, resolve many of these concerns but not all of them.

More Than Test Scores: A Liberal Contextualist Picture of Educational Accountability.

ERIC Educational Resources Information Center

Blacker, David

2003-01-01

Draws upon contextualism (a normative theory of social justice that takes seriously the heterogeneity of human value commitments) to propose a framework for educational accountability that is premised on accountability's normativity and the diversity of educators' desired aims, focusing on: liberal contextualism and democratic education; and…

Strategies for Detecting and Correcting Errors in Accounting Problems.

ERIC Educational Resources Information Center

James, Marianne L.

2003-01-01

Reviews common errors in accounting tests that students commit resulting from deficiencies in fundamental prior knowledge, ineffective test taking, and inattention to detail and provides solutions to the problems. (JOW)

"Small" Stories and Meganarratives: Accountability in Balance

ERIC Educational Resources Information Center

Olson, Margaret R.; Craig, Cheryl J.

2009-01-01

Background/Context: Meganarratives, or "grand stories," are composed of loosely held ideas about standardization, the rhetoric of education for all, the focus on individual success, and the appearance of representative diversity that rarely take into account human diversity embedded in deeply rooted value systems and authentically…

Formation of Green compact structure of low-temperature ceramics with taking into account the thermal degradation of the binder

NASA Astrophysics Data System (ADS)

Tovpinets, A. O.; Leytsin, V. N.; Dmitrieva, M. A.; Ivonin, I. V.; Ponomarev, S. V.

2017-12-01

The solution of the tasks in the field of creating and processing materials for additive technologies requires the development of a single theory of materials for various applications and processes. A separate class of materials that are promising for use in additive technologies includes materials whose consolidation is ensured by the presence of low-melting components in the initial mixture which form a matrix at a temperature not exceeding the melting point, recrystallization or destruction of any of the responsible refractory components of the initial dispersion. The study of the contribution of the binder thermal destruction to the structure and phase composition of the initial compact of the future composite is essential for the development of modern technologies for the synthesis of low-temperature ceramics. This paper investigates the effect of the thermal destruction of a binder on the formation of a green compact of low-temperature ceramics and the structural-mechanical characteristics of sintered ceramics. The approach proposed in Ref. [1] for evaluating the structure and physical characteristics of sintered low-temperature ceramics is improved to clarify the structure of green compacts obtained after thermal destruction of the polymer binder, with taking into account the pores formed and the infusible residue. The obtained results enable a more accurate prediction of thermal stresses in the matrix of sintered ceramics and serve as a basis for optimization.

Going international? Risk taking by cryptomarket drug vendors.

PubMed

Décary-Hétu, David; Paquet-Clouston, Masarah; Aldridge, Judith

2016-09-01

Since 2011, we have witnessed the rise of 'dark net' drug marketplaces known as cryptomarkets. Cryptomarkets operate on the same model as eBay as they provide a platform where authorized vendors can set up a virtual shop and place listings. Building on a growing body of literature that seeks to understand cryptomarket participants, this paper seeks to explain the decision of cryptomarket vendors to take on risk. We collected data on Silk Road 1 (SR1), the first cryptomarket launched in 2011. We propose a multilevel model that takes into account the characteristics of listings, vendors and their environment to explain the decision of vendors to take on risk. Our results demonstrate that all levels in the model significantly explain the decision to take on risk. Risk taking, operationalized as a willingness to ship drugs across international borders, was associated with the weights of drug packages mailed, the vendors' reputations and numbers of listings, the country-level perceived effectiveness of law enforcement according to experts, and the opportunities available to vendors as measured by the wealth and the drug expenditures of potential customers. Our results support some previous research findings on the factors explaining risk taking. We extend existing literature by emphasizing the relevance of the environment of drug dealers to predict risk taking. Copyright © 2016 Elsevier B.V. All rights reserved.

[Validation of the modified algorithm for predicting host susceptibility to viruses taking into account susceptibility parameters of primary target cell cultures and natural immunity factors].

PubMed

Zhukov, V A; Shishkina, L N; Safatov, A S; Sergeev, A A; P'iankov, O V; Petrishchenko, V A; Zaĭtsev, B N; Toporkov, V S; Sergeev, A N; Nesvizhskiĭ, Iu V; Vorob'ev, A A

2010-01-01

The paper presents results of testing a modified algorithm for predicting virus ID50 values in a host of interest by extrapolation from a model host taking into account immune neutralizing factors and thermal inactivation of the virus. The method was tested for A/Aichi/2/68 influenza virus in SPF Wistar rats, SPF CD-1 mice and conventional ICR mice. Each species was used as a host of interest while the other two served as model hosts. Primary lung and trachea cells and secretory factors of the rats' airway epithelium were used to measure parameters needed for the purpose of prediction. Predicted ID50 values were not significantly different (p = 0.05) from those experimentally measured in vivo. The study was supported by ISTC/DARPA Agreement 450p.

Methodology of full-core Monte Carlo calculations with leakage parameter evaluations for benchmark critical experiment analysis

NASA Astrophysics Data System (ADS)

Sboev, A. G.; Ilyashenko, A. S.; Vetrova, O. A.

1997-02-01

The method of bucking evaluation, realized in the MOnte Carlo code MCS, is described. This method was applied for calculational analysis of well known light water experiments TRX-1 and TRX-2. The analysis of this comparison shows, that there is no coincidence between Monte Carlo calculations, obtained by different ways: the MCS calculations with given experimental bucklings; the MCS calculations with given bucklings evaluated on base of full core MCS direct simulations; the full core MCNP and MCS direct simulations; the MCNP and MCS calculations, where the results of cell calculations are corrected by the coefficients taking into the account the leakage from the core. Also the buckling values evaluated by full core MCS calculations have differed from experimental ones, especially in the case of TRX-1, when this difference has corresponded to 0.5 percent increase of Keff value.

Taking Full Advantage of Children's Literature

ERIC Educational Resources Information Center

Serafini, Frank

2012-01-01

Teachers need a deeper understanding of the texts being discussed, in particular the various textual and visual aspects of picturebooks themselves, including the images, written text and design elements, to support how readers made sense of these texts. As teachers become familiar with aspects of literary criticism, art history, visual grammar,…

Two-electron states of a group-V donor in silicon from atomistic full configuration interactions

NASA Astrophysics Data System (ADS)

Tankasala, Archana; Salfi, Joseph; Bocquel, Juanita; Voisin, Benoit; Usman, Muhammad; Klimeck, Gerhard; Simmons, Michelle Y.; Hollenberg, Lloyd C. L.; Rogge, Sven; Rahman, Rajib

2018-05-01

Two-electron states bound to donors in silicon are important for both two-qubit gates and spin readout. We present a full configuration interaction technique in the atomistic tight-binding basis to capture multielectron exchange and correlation effects taking into account the full band structure of silicon and the atomic-scale granularity of a nanoscale device. Excited s -like states of A1 symmetry are found to strongly influence the charging energy of a negative donor center. We apply the technique on subsurface dopants subjected to gate electric fields and show that bound triplet states appear in the spectrum as a result of decreased charging energy. The exchange energy, obtained for the two-electron states in various confinement regimes, may enable engineering electrical control of spins in donor-dot hybrid qubits.

Calculation of 125Te NMR Chemical Shifts at the Full Four-Component Relativistic Level with Taking into Account Solvent and Vibrational Corrections: A Gateway to Better Agreement with Experiment.

PubMed

Rusakova, Irina L; Rusakov, Yuriy Yu; Krivdin, Leonid B

2017-06-29

Four-component relativistic calculations of 125 Te NMR chemical shifts were performed in the series of 13 organotellurium compounds, potential precursors of the biologically active species, at the density functional theory level under the nonrelativistic and four-component fully relativistic conditions using locally dense basis set scheme derived from relativistic Dyall's basis sets. The relativistic effects in tellurium chemical shifts were found to be of as much as 20-25% of the total calculated values. The vibrational and solvent corrections to 125 Te NMR chemical shifts are about, accordingly, 6 and 8% of their total values. The PBE0 exchange-correlation functional turned out to give the best agreement of calculated tellurium shifts with their experimental values giving the mean absolute percentage error of 4% in the range of ∼1000 ppm, provided all corrections are taken into account.

Enhancement of CLAIM (clinical accounting information) for a localized Chinese version.

PubMed

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

2005-10-01

CLinical Accounting InforMation (CLAIM) is a standard for the exchange of data between patient accounting systems and electronic medical record (EMR) systems. It uses eXtensible Markup Language (XML) as a meta-language and was developed in Japan. CLAIM is subordinate to the Medical Markup Language (MML) standard, which allows the exchange of medical data between different medical institutions. It has inherited the basic structure of MML 2.x and the current version, version 2.1, contains two modules and nine data definition tables. In China, no data exchange standard yet exists that links EMR systems to accounting systems. Taking advantage of CLAIM's flexibility, we created a localized Chinese version based on CLAIM 2.1. Since Chinese receipt systems differ from those of Japan, some information such as prescription formats, etc. are also different from those in Japan. Two CLAIM modules were re-engineered and six data definition tables were either added or redefined. The Chinese version of CLAIM takes local needs into account, and consequently it is now possible to transfer data between the patient accounting systems and EMR systems of Chinese medical institutions effectively.

Avoiding potential problems when selling accounts receivable.

PubMed

Ayers, D H; Kincaid, T J

1996-05-01

Accounts receivable financing is a potential tool for managing a provider organization's working capital needs. But before entering into a financing agreement, organizations need to consider and take steps to avoid serious problems that can arise from participation in an accounts receivable financing program. For example, the purchaser may cease purchasing the receivables, leaving the organization without funding needed for operations. Or, the financing program may be inordinately complex and unnecessarily costly to the organization. Sometimes the organization itself may fail to comply with the terms of the agreement under which the accounts receivable were sold, thus necessitating that restitution be made to the purchaser or provoking charges of fraud. These potential problems should be addressed as early as possible--before an organization enters into an accounts receivable financing program--in order to minimize time, effort, and expanse and maximize the benefits of the financing agreement.

Taking a Step Forward in Public Health Finance: Establishing Standards for a Uniform Chart of Accounts Crosswalk.

PubMed

Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A

2015-01-01

In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies.

Florida and Tennessee: Accountability in Civic Education

ERIC Educational Resources Information Center

Delander, Brady

2014-01-01

While most states require testing in social studies or civic education, two states attach consequences for students and schools based on required statewide civics exams. Lawmakers in Florida, in 2010, and in Tennessee, in 2012, approved legislation that holds students accountable for their civics knowledge. Students are taking the tests for the…

77 FR 34127 - Financial Management Service; Proposed Collection of Information: Electronic Transfer Account...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-08

... Information: Electronic Transfer Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service... of information described below: Title: Electronic Transfer Account (ETA) Financial Agency Agreement... public and other Federal agencies to take this opportunity to comment on a continuing information...

Belief revision and delusions: how do patients with schizophrenia take advice?

PubMed

Kaliuzhna, Mariia; Chambon, Valérian; Franck, Nicolas; Testud, Bérangère; Van der Henst, Jean-Baptiste

2012-01-01

The dominant cognitive model that accounts for the persistence of delusional beliefs in schizophrenia postulates that patients suffer from a general deficit in belief revision. It is generally assumed that this deficit is a consequence of impaired reasoning skills. However, the possibility that such inflexibility affects the entire system of a patient's beliefs has rarely been empirically tested. Using delusion-neutral material in a well-documented advice-taking task, the present study reports that patients with schizophrenia: 1) revise their beliefs, 2) take into account socially provided information to do so, 3) are not overconfident about their judgments, and 4) show less egocentric advice-discounting than controls. This study thus shows that delusional patients' difficulty in revising beliefs is more selective than had been previously assumed. The specificities of the task and the implications for a theory of delusion formation are discussed.

Pathological gambling, gender, and risk-taking behaviors.

PubMed

Martins, Silvia Saboia; Tavares, Hermano; da Silva Lobo, Daniela Sabbatini; Galetti, Ana Maria; Gentil, Valentim

2004-08-01

Seventy-eight female and 78 male pathological gamblers admitted to an outpatient treatment program were compared regarding a profile of risk-taking behaviors (suicide attempts, illegal activities meant to finance gambling, sexual risky behavior, and alcohol abuse). The Schedules for Clinical Assessment in Neuropsychiatry (SCAN), the Barratt Impulsiveness Scale version 11 (BIS-11), and an adaptation of the HIV Risk Behavior Scale were used. Females attempted more suicide than males. Men had more sexual risky behavior and alcohol abuse than women. Younger age and depression were risk factors for suicide attempts, younger age and impulsivity were risk factors for illegal activities. Younger age was a risk factor for sexual risky behavior, and no risk factor other than male gender was found for alcohol abuse. Future investigation of risk behaviors among gamblers must take into account the differences in gender and age. Both impulsivity and emotional distress are related to risk-taking in gamblers, and young gamblers who early in life display other potentially harmful behaviors require special attention.

48 CFR 9903.304 - Concurrent full and modified coverage.

Code of Federal Regulations, 2010 CFR

2010-10-01

... modified coverage. 9903.304 Section 9903.304 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.304 Concurrent full and... may compel the use of cost accounting practices that are not required under modified coverage. Under...

47 CFR 32.2 - Basis of the accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... (natural groupings) do take place in the course of providing products and services to customers. These... intended to permit technological distinctions. Similarly, the primary bases of plant operations, customer... products and services purchased by customers. (c) In the course of developing the bases for this account...

[Management accounting in hospital setting].

PubMed

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

1998-12-01

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

The FASB explores accounting for future cash flows.

PubMed

Luecke, R W; Meeting, D T

2001-03-01

The FASB's Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements (Statement No. 7), presents the board's views regarding how cash-flow information and present values should be used in accounting for future cash flows when information on fair values is not available. Statement No. 7 presents new concepts regarding how an asset's present value should be calculated and when the interest method of allocation should be used. The FASB proposes a present-value method that takes into account the degree of uncertainty associated with future cash flows among different assets and liabilities. The FASB also suggests that rather than use estimated cash flows (in which a single set of cash flows and a single interest rate is used to reflect the risk associated with an asset or liability), accountants should use expected cash flows (in which all expectations about possible cash flows are used) in calculating present values.

Machine Accounting. An Instructor's Guide.

ERIC Educational Resources Information Center

Gould, E. Noah, Ed.

Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be…

Assessing allowable take of migratory birds

USGS Publications Warehouse

Runge, M.C.; Sauer, J.R.; Avery, M.L.; Blackwell, B.F.; Koneff, M.D.

2009-01-01

Legal removal of migratory birds from the wild occurs for several reasons, including subsistence, sport harvest, damage control, and the pet trade. We argue that harvest theory provides the basis for assessing the impact of authorized take, advance a simplified rendering of harvest theory known as potential biological removal as a useful starting point for assessing take, and demonstrate this approach with a case study of depredation control of black vultures (Coragyps atratus) in Virginia, USA. Based on data from the North American Breeding Bird Survey and other sources, we estimated that the black vulture population in Virginia was 91,190 (95% credible interval = 44,520?212,100) in 2006. Using a simple population model and available estimates of life-history parameters, we estimated the intrinsic rate of growth (rmax) to be in the range 7?14%, with 10.6% a plausible point estimate. For a take program to seek an equilibrium population size on the conservative side of the yield curve, the rate of take needs to be less than that which achieves a maximum sustained yield (0.5 x rmax). Based on the point estimate for rmax and using the lower 60% credible interval for population size to account for uncertainty, these conditions would be met if the take of black vultures in Virginia in 2006 was < 3,533 birds. Based on regular monitoring data, allowable harvest should be adjusted annually to reflect changes in population size. To initiate discussion about how this assessment framework could be related to the laws and regulations that govern authorization of such take, we suggest that the Migratory Bird Treaty Act requires only that take of native migratory birds be sustainable in the long-term, that is, sustained harvest rate should be < rmax. Further, the ratio of desired harvest rate to 0.5 x rmax may be a useful metric for ascertaining the applicability of specific requirements of the National Environmental Protection Act.

Towards the development of full-fledged forest fire information systems

NASA Astrophysics Data System (ADS)

Baetens, J.; De Baets, B.

2012-12-01

Throughout the last decades much efforts have been spent in obtaining an increased understanding of wildfire dynamics and the way it is influenced by prevailing environmental conditions and settings, such as temperature, humidity, topography, vegetation abundance, and so on, since such a profound apprehension is a prerequisite for achieving enhanced wildfire prevention measures, as well as for optimizing fire fighting and disaster management. Amongst other things, this pursuit has culminated in the deployment of wildfire information systems, such as the Canadian Wildfire Information System (CWFIS), the European Forest Fire Information System (EFFIS) and the United States Active Fire Mapping Program and Landscape Fire and Resource Management Planning Tools (LANDFIRE), which inform any interested stakeholder, be it a citizen or a government official, about the current fire risk, the extent and location of current fires, the inflammability of the vegetation, and so on. Taking into account the coverage of these systems, it should be clear that they strongly rely upon satellite imagery that is obtained from dedicated sensors, such as the Moderate-Resolution Imaging Spectroradiometer (MODIS) on board of NASA's Terra and Aqua satellites and the Advanced Very High Resolution Radiometer (AVHRR) that is carried by NOAA satellites, or more general-purpose instruments on board of spacecrafts such as Landsat or SPOT. Yet, to this day the aforementioned information systems have not yet embraced the power of mathematical modeling in order to enable trustworthy forecasts of the spatio-temporal propagation of wildfires given their current extent, which would nonetheless be extremely useful for optimizing fire fighting and disaster management, taking appropriate preventive measures, and so on. The deployment of such full-fledged wildfire information systems requires a high-level integration of (real-time) satellite imagery, weather reports and forecasts, geographic information, and

Numerical Simulations of Light Bullets, Using The Full Vector, Time Dependent, Nonlinear Maxwell Equations

NASA Technical Reports Server (NTRS)

Goorjian, Peter M.; Silberberg, Yaron; Kwak, Dochan (Technical Monitor)

1994-01-01

This paper will present results in computational nonlinear optics. An algorithm will be described that solves the full vector nonlinear Maxwell's equations exactly without the approximations that are currently made. Present methods solve a reduced scalar wave equation, namely the nonlinear Schrodinger equation, and neglect the optical carrier. Also, results will be shown of calculations of 2-D electromagnetic nonlinear waves computed by directly integrating in time the nonlinear vector Maxwell's equations. The results will include simulations of 'light bullet' like pulses. Here diffraction and dispersion will be counteracted by nonlinear effects. The time integration efficiently implements linear and nonlinear convolutions for the electric polarization, and can take into account such quantum effects as Kerr and Raman interactions. The present approach is robust and should permit modeling 2-D and 3-D optical soliton propagation, scattering, and switching directly from the full-vector Maxwell's equations.

Ion cyclotron emission from energetic fusion products in tokamak plasmas: A full-wave calculation

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

Batchelor, D.B.; Jaeger, E.F.; Colestock, P.L.

1989-06-01

A full-wave ion cyclotron resonant heating (ICRH) code has been modified to allow calculation of cyclotron emission from energetic ions in tokamaks. The immediate application is to fusion alpha particles in near-ignition devices. This permits detailed evaluation of proposed alpha particle diagnostics (Proceedings of the Thirteenth European Conference on Controlled Fusion and Plasma Heating, Schliersee, Federal Republic of Germany, 1986, edited by G. Briffod and M. Kaufmann (European Physical Society, Petit-Lancy, Switzerland, 1986), Part 1, Vol. 2, p. 37.) This full-wave approach automatically takes into account wall reflections, standing waves, and plasma absorption and overcomes the difficulties inherent in attemptingmore » to apply conventional geometrical optics to long wavelengths. By calculating the coherent radiation field caused by an ensemble of localized current sources (and retaining the phase information), the directivity of pickup antennas is correctly represented.« less

Numerical Simulations of Light Bullets, Using The Full Vector, Time Dependent, Nonlinear Maxwell Equations

NASA Technical Reports Server (NTRS)

Goorjian, Peter M.; Silberberg, Yaron; Kwak, Dochan (Technical Monitor)

1995-01-01

This paper will present results in computational nonlinear optics. An algorithm will be described that solves the full vector nonlinear Maxwell's equations exactly without the approximations that we currently made. Present methods solve a reduced scalar wave equation, namely the nonlinear Schrodinger equation, and neglect the optical carrier. Also, results will be shown of calculations of 2-D electromagnetic nonlinear waves computed by directly integrating in time the nonlinear vector Maxwell's equations. The results will include simulations of 'light bullet' like pulses. Here diffraction and dispersion will be counteracted by nonlinear effects. The time integration efficiently implements linear and nonlinear convolutions for the electric polarization, and can take into account such quantum effects as Karr and Raman interactions. The present approach is robust and should permit modeling 2-D and 3-D optical soliton propagation, scattering, and switching directly from the full-vector Maxwell's equations.

A Framework of Best Practice of Continuing Professional Development for the Accounting Profession

ERIC Educational Resources Information Center

De Lange, Paul; Jackling, Beverley; Basioudis, Ilias G.

2013-01-01

The International Accounting Education Standards Board (IAESB) places a strong emphasis on individual professionals taking responsibility for their Continuing Professional Development (CPD). On the other hand, the roles performed by professional accountants have evolved out of practical necessity to "best" suit the diverse needs of…

The need for monetary information within corporate water accounting.

PubMed

Burritt, Roger L; Christ, Katherine L

2017-10-01

A conceptual discussion is provided about the need to add monetary data to water accounting initiatives and how best to achieve this if companies are to become aware of the water crisis and to take actions to improve water management. Analysis of current water accounting initiatives reveals the monetary business case for companies to improve water management is rarely considered, there being a focus on physical information about water use. Three possibilities emerge for mainstreaming the integration of monetization into water accounting: add-on to existing water accounting frameworks and tools, develop new tools which include physical and monetary information from the start, and develop environmental management accounting (EMA) into a water-specific application and set of tools. The paper appraises these three alternatives and concludes that development of EMA would be the best way forward. Suggestions for further research include the need to examine the use of a transdisciplinary method to address the complexities of water accounting. Copyright © 2017 Elsevier Ltd. All rights reserved.

Managing cancer: the role of holiday taking.

PubMed

Hunter-Jones, Philippa

2003-01-01

The primary objective of this paper is to consider whether holiday taking may have a role to play post-diagnosis/treatment, within the rehabilitation process for cancer patients. A qualitative study was undertaken. Informants consisted of cancer patients (n=24), their family members (n=13) and friends (n=2), consultants (n=2) pediatric oncology nurses (n=2), social workers (n=2), a voluntary services coordinator (n=1), and a play specialist (n=1). All were accessed through four facilitators at Christie Hospital, National Health Service Trust, Manchester, United Kingdom. Data were collected via interviews, telephone discussions, letters, personal accounts, and health diaries between January 2000 and March 2001. Questions were asked regarding the perceived effects of travel during serious illness, travel propensity, and factors inhibiting full participation. Benefits to health and well being, particularly of a sociopsychological nature, were identified. Such benefits impacted upon personal health, social effectiveness, personal identity, self-image, independence, future career prospects, and personal behavior. Factors inhibiting travel included the side effects of treatment, other peoples' reactions to the visible signs of cancer (e.g., hair loss, surgical scars), inflated insurance costs, a lack of holiday information sources, and communication issues (e.g., language barriers). Holiday taking offers a vehicle for transcending illness, even if only for a short period of time. Travel offered a range of therapeutic opportunities as well as providing a necessary means of escapism. Promoting travel as part of the rehabilitation process may well generate more intrinsic benefits than are currently appreciated. Such benefits may also be of broader application to patients facing other similarly complex illnesses.

Efficiency and Effectiveness in Higher Education: Who Is Accountable for What?

ERIC Educational Resources Information Center

Kenny, John

2008-01-01

There is little doubt that the modern university is far different to that of the early 90s and the work of academics has changed considerably over this time driven by the efficiency and accountability agenda. In taking stock of the changes, it needs to be recognised that often the cry for efficiency and accountability has been used as a mechanism…

Belief Revision and Delusions: How Do Patients with Schizophrenia Take Advice?

PubMed Central

Kaliuzhna, Mariia; Chambon, Valérian; Franck, Nicolas; Testud, Bérangère; Van der Henst, Jean-Baptiste

2012-01-01

The dominant cognitive model that accounts for the persistence of delusional beliefs in schizophrenia postulates that patients suffer from a general deficit in belief revision. It is generally assumed that this deficit is a consequence of impaired reasoning skills. However, the possibility that such inflexibility affects the entire system of a patient's beliefs has rarely been empirically tested. Using delusion-neutral material in a well-documented advice-taking task, the present study reports that patients with schizophrenia: 1) revise their beliefs, 2) take into account socially provided information to do so, 3) are not overconfident about their judgments, and 4) show less egocentric advice-discounting than controls. This study thus shows that delusional patients' difficulty in revising beliefs is more selective than had been previously assumed. The specificities of the task and the implications for a theory of delusion formation are discussed. PMID:22536329

Why revisit your cost-accounting strategy.

PubMed

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.

Health related quality of life and psychopathological distress in risk taking and self-harming adolescents with full-syndrome, subthreshold and without borderline personality disorder: rethinking the clinical cut-off?

PubMed

Kaess, Michael; Fischer-Waldschmidt, Gloria; Resch, Franz; Koenig, Julian

2017-01-01

Diagnostic standards do not acknowledge developmental specifics and differences in the clinical presentation of adolescents with borderline personality disorder (BPD). BPD is associated with severe impairments in health related quality of life (HRQoL) and increased psychopathological distress. Previously no study addressed differences in HRQoL and psychopathology in adolescents with subthreshold and full-syndrome BPD as well as adolescents at-risk for the development but no current BPD. Drawing on data from a consecutive sample of N  = 264 adolescents (12-17 years) presenting with risk-taking and self-harming behavior at a specialized outpatient clinic, we investigated differences in HRQoL (KIDSCREEN-52) and psychopathological distress (SCL-90-R) comparing adolescents with no BPD (less than 3 criteria fulfilled), to those with subthreshold (3-4 BPD criteria) and full-syndrome BPD (5 or more BPD criteria). Group differences were analyzed using one-way analysis of variance with Sidak corrected contrasts or Chi-Square test for categorical variables. Adolescents with subthreshold and full-syndrome BPD presented one year later at our clinic and were more likely female. Adolescents with subthreshold and full-syndrome BPD showed greater Axis-I and Axis-II comorbidity compared to adolescents with no BPD, and reported greater risk-taking behaviour, self-injury and suicidality. Compared to those without BPD, adolescents with subthreshold and full-syndrome BPD reported significantly reduced HRQoL. Adolescents with sub-threshold BPD and those with full-syndrome BPD did not differ on any HRQoL dimension, with the exception of Self-Perception . Similar, groups with sub-threshold and full-syndrome BPD showed no significant differences on any dimension of self-reported psychopathological distress, with the exception of Hostility . Findings highlight that subthreshold BPD in adolescents is associated with impairments in HRQoL and psychopathological distress comparable to full

Giant pulsar glitches in full general relativity

NASA Astrophysics Data System (ADS)

Sourie, A.; Chamel, N.; Novak, J.; Oertel, M.

2017-12-01

We present recent numerical simulations of giant pulsar glitches, as observed in the emblematic Vela pulsar, based on a two-fluid model, including for the first time all general-relativistic effects and realistic equations of state. In particular, we focus on modelling the vortex-mediated transfer of angular momentum that takes place during the spin-up stage from the neutron superfluid to the charged particles through dissipative mutual friction forces. Taking general relativity into account does not only modify the structure of the star but also leads to a new coupling between the fluids arising from frame-dragging effects. As a consequence, general relativity can strongly affect the global dynamics of pulsar glitches : the errors on the value of the characteristic rise time incurred by using Newtonian gravity are thus found to be as large as ˜ 40 % for the models considered.

The Development of Taking Responsibility and Its Influence in Organisations

ERIC Educational Resources Information Center

Klutmann, Beate

2007-01-01

Modern managers expect staff to accept more responsibility. However, not all of them want to take more responsibility. Others complain of not having enough responsibility entrusted to them and expect more autonomy and decision-making. In this paper, responsibility is defined as being accountable and fulfilling one's duty while being in charge.…

Planning long lasting insecticide treated net campaigns: should households’ existing nets be taken into account?

PubMed Central

2013-01-01

Background Mass distribution of long-lasting insecticide treated bed nets (LLINs) has led to large increases in LLIN coverage in many African countries. As LLIN ownership levels increase, planners of future mass distributions face the challenge of deciding whether to ignore the nets already owned by households or to take these into account and attempt to target individuals or households without nets. Taking existing nets into account would reduce commodity costs but require more sophisticated, and potentially more costly, distribution procedures. The decision may also have implications for the average age of nets in use and therefore on the maintenance of universal LLIN coverage over time. Methods A stochastic simulation model based on the NetCALC algorithm was used to determine the scenarios under which it would be cost saving to take existing nets into account, and the potential effects of doing so on the age profile of LLINs owned. The model accounted for variability in timing of distributions, concomitant use of continuous distribution systems, population growth, sampling error in pre-campaign coverage surveys, variable net ‘decay’ parameters and other factors including the feasibility and accuracy of identifying existing nets in the field. Results Results indicate that (i) where pre-campaign coverage is around 40% (of households owning at least 1 LLIN), accounting for existing nets in the campaign will have little effect on the mean age of the net population and (ii) even at pre-campaign coverage levels above 40%, an approach that reduces LLIN distribution requirements by taking existing nets into account may have only a small chance of being cost-saving overall, depending largely on the feasibility of identifying nets in the field. Based on existing literature the epidemiological implications of such a strategy is likely to vary by transmission setting, and the risks of leaving older nets in the field when accounting for existing nets must be considered

Planning long lasting insecticide treated net campaigns: should households' existing nets be taken into account?

PubMed

Yukich, Joshua; Bennett, Adam; Keating, Joseph; Yukich, Rudy K; Lynch, Matt; Eisele, Thomas P; Kolaczinski, Kate

2013-06-14

Mass distribution of long-lasting insecticide treated bed nets (LLINs) has led to large increases in LLIN coverage in many African countries. As LLIN ownership levels increase, planners of future mass distributions face the challenge of deciding whether to ignore the nets already owned by households or to take these into account and attempt to target individuals or households without nets. Taking existing nets into account would reduce commodity costs but require more sophisticated, and potentially more costly, distribution procedures. The decision may also have implications for the average age of nets in use and therefore on the maintenance of universal LLIN coverage over time. A stochastic simulation model based on the NetCALC algorithm was used to determine the scenarios under which it would be cost saving to take existing nets into account, and the potential effects of doing so on the age profile of LLINs owned. The model accounted for variability in timing of distributions, concomitant use of continuous distribution systems, population growth, sampling error in pre-campaign coverage surveys, variable net 'decay' parameters and other factors including the feasibility and accuracy of identifying existing nets in the field. Results indicate that (i) where pre-campaign coverage is around 40% (of households owning at least 1 LLIN), accounting for existing nets in the campaign will have little effect on the mean age of the net population and (ii) even at pre-campaign coverage levels above 40%, an approach that reduces LLIN distribution requirements by taking existing nets into account may have only a small chance of being cost-saving overall, depending largely on the feasibility of identifying nets in the field. Based on existing literature the epidemiological implications of such a strategy is likely to vary by transmission setting, and the risks of leaving older nets in the field when accounting for existing nets must be considered. Where pre-campaign coverage

Taking on the gender challenge in organisations: what does it take?

PubMed

Henry, Sarah K; Sandler, Joanne; Passerini, Luca; Darmstadt, Gary L

2017-07-01

Clear patterns emerged and are summarised on conditions for success in integrating a gender equality perspective across organisational programmes and culture. In short, organisations should consider five key 'ingredients' when designing their approach to integrating a gender equality perspective: (1) have a clear vision of success with measurable indicators; (2) have high-level, consistent, visible support; (3) take an intentional approach deeply rooted in the organisational culture and competencies; (4) ensure accountability at all levels and (5) invest both financial and technical resources. A vibrant community exists in virtually every region of the world of highly experienced gender equality experts that can support organisations on this path. Late adopters of integrating a gender equality perspective can benefit from decades of practice and a robust evidence base which has shifted focus among development organisations from asking 'why' addressing gender inequalities is important to learning 'how' to most effectively do this in programmes, policies, research and organisational culture while building a strong results framework.

A Pilot Study Examining the Effects of Time Constraints on Student Performance in Accounting Classes

ERIC Educational Resources Information Center

Morris, David E., Sr.; Scott, John

2017-01-01

The purpose of this study was to examine the effects, if any, of time constraints on the success of accounting students completing exams. This study examined how time allowed to take exams affected the grades on examinations in three different accounting classes. Two were sophomore classes and one was a senior accounting class. This limited pilot…

Patient accounting systems: needs and capabilities.

PubMed

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.

Road crash fatality rates in France: a comparison of road user types, taking account of travel practices.

PubMed

Bouaoun, Liacine; Haddak, Mohamed Mouloud; Amoros, Emmanuelle

2015-02-01

Travel practices are changing: bicycle and motorized two-wheeler (MTW) use are rising in some of France's large cities. These are cheaper modes of transport and therefore attractive at a time of economic crisis, but they also allow their users to avoid traffic congestion. At the same time, active transport modes such as walking and cycling are encouraged because they are beneficial to health and reduce pollution. It is therefore important to find out more about the road crash risks of the different modes of transport. To do this, we need to take account of the number of individuals who use each, and, even better, their travel levels. We estimated the exposure-based fatality rates for road traffic crashes in France, on the basis of the ratio between the number of fatalities and exposure to road accident risk. Fatality data were obtained from the French national police database of road traffic casualties in the period 2007-2008. Exposure data was estimated from the latest national household travel survey (ENTD) which was conducted from April 2007 to April 2008. Three quantities of travel were computed for each mode of transport: (1) the number of trips, (2) the distance traveled and (3) the time spent traveling. Annual fatality rates were assessed by road user type, age and sex. The overall annual fatality rates were 6.3 per 100 million trips, 5.8 per billion kilometers traveled and 0.20 per million hours spent traveling. The fatality rates differed according to road user type, age and sex. The risk of being killed was 20 to 32 times higher for motorized two-wheeler users than for car occupants. For cyclists, the risk of being killed, both on the basis of time spent traveling and the number of trips was about 1.5 times higher than for car occupants. Risk for pedestrians compared to car occupants was similar according to time spent traveling, lower according to the number of trips and higher according to the distance traveled. People from the 17-20 and 21-29 age

Experiences from a Student Programme Designed to Examine the Role of the Accountant in Corporate Social Responsibility (CSR)

ERIC Educational Resources Information Center

Holland, Leigh

2004-01-01

This paper investigates how one course--a final year undergraduate module--has been developed and implemented to inform students about corporate social responsibility from an accounting perspective. It takes as its core the notion of accounting and accountability, and is delivered by accounting lecturers to business students following a range of…

New Hampshire Nurse Practitioners Take the Lead in Forming an Accountable Care Organization.

PubMed

Wright, Wendy L

In 2012, New Hampshire nurse practitioners (NPs), along with Anthem Blue Cross/Blue Shield, formed the first Patient Centered Shared Savings Program in the nation, composed of patients managed by nurse practitioners employed within NP-owned and operated clinics. In this accountable care organization (ACO), NP-attributed patients were grouped into one risk pool. Data from the ACO and the NP risk pool, now in its third year, have produced compelling statistics. Nurse practitioners participating in this program have met or exceeded the minimum scores for 29 quality metrics along with a demonstrated cost-savings in the first 2 years of the program. Hospitalization rates for NP-managed patients are among the lowest in the state. Cost of care for NP-managed patients is $66.85 less per member per month than the participating physician-managed patients. Data from this ACO provide evidence that NPs provide cost-effective, quality health care and are integral to the formation and sustainability of any ACO.

Take Charge of Your Career

ERIC Educational Resources Information Center

Brown, Marshall A.

2013-01-01

Today's work world is full of uncertainty. Every day, people hear about another organization going out of business, downsizing, or rightsizing. To prepare for these uncertain times, one must take charge of their own career. This article presents some tips for surviving in today's world of work: (1) Be self-managing; (2) Know what you…

Why Online Education Will Attain Full Scale

ERIC Educational Resources Information Center

Sener, John

2010-01-01

Online higher education has attained scale and is poised to take the next step in its growth. Although significant obstacles to a full scale adoption of online education remain, we will see full scale adoption of online higher education within the next five to ten years. Practically all higher education students will experience online education in…

Anticipation in turn-taking: mechanisms and information sources.

PubMed

Riest, Carina; Jorschick, Annett B; de Ruiter, Jan P

2015-01-01

During conversations participants alternate smoothly between speaker and hearer roles with only brief pauses and overlaps. There are two competing types of accounts about how conversationalists accomplish this: (a) the signaling approach and (b) the anticipatory ('projection') approach. We wanted to investigate, first, the relative merits of these two accounts, and second, the relative contribution of semantic and syntactic information to the timing of next turn initiation. We performed three button-press experiments using turn fragments taken from natural conversations to address the following questions: (a) Is turn-taking predominantly based on anticipation or on reaction, and (b) what is the relative contribution of semantic and syntactic information to accurate turn-taking. In our first experiment we gradually manipulated the information available for anticipation of the turn end (providing information about the turn end in advance to completely removing linguistic information). The results of our first experiment show that the distribution of the participants' estimation of turn-endings for natural turns is very similar to the distribution for pure anticipation. We conclude that listeners are indeed able to anticipate a turn-end and that this strategy is predominantly used in turn-taking. In Experiment 2 we collected purely reacted responses. We used the distributions from Experiments 1 and 2 together to estimate a new dependent variable called Reaction Anticipation Proportion. We used this variable in our third experiment where we manipulated the presence vs. absence of semantic and syntactic information by low-pass filtering open-class and closed class words in the turn. The results suggest that for turn-end anticipation, both semantic and syntactic information are needed, but that the semantic information is a more important anticipation cue than syntactic information.

Anticipation in turn-taking: mechanisms and information sources

PubMed Central

Riest, Carina; Jorschick, Annett B.; de Ruiter, Jan P.

2015-01-01

During conversations participants alternate smoothly between speaker and hearer roles with only brief pauses and overlaps. There are two competing types of accounts about how conversationalists accomplish this: (a) the signaling approach and (b) the anticipatory (‘projection’) approach. We wanted to investigate, first, the relative merits of these two accounts, and second, the relative contribution of semantic and syntactic information to the timing of next turn initiation. We performed three button-press experiments using turn fragments taken from natural conversations to address the following questions: (a) Is turn-taking predominantly based on anticipation or on reaction, and (b) what is the relative contribution of semantic and syntactic information to accurate turn-taking. In our first experiment we gradually manipulated the information available for anticipation of the turn end (providing information about the turn end in advance to completely removing linguistic information). The results of our first experiment show that the distribution of the participants’ estimation of turn-endings for natural turns is very similar to the distribution for pure anticipation. We conclude that listeners are indeed able to anticipate a turn-end and that this strategy is predominantly used in turn-taking. In Experiment 2 we collected purely reacted responses. We used the distributions from Experiments 1 and 2 together to estimate a new dependent variable called Reaction Anticipation Proportion. We used this variable in our third experiment where we manipulated the presence vs. absence of semantic and syntactic information by low-pass filtering open-class and closed class words in the turn. The results suggest that for turn-end anticipation, both semantic and syntactic information are needed, but that the semantic information is a more important anticipation cue than syntactic information. PMID:25699004

75 FR 75725 - Financial Management Service; Proposed Collection of Information: Tax Time Card Account Pilot...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-06

... Information: Tax Time Card Account Pilot, Screening, Focus Groups, and Study AGENCY: Financial Management... general public and other Federal agencies to take this opportunity to comment on a continuing information... Account Pilot Screening, Focus Groups, and Study.'' DATES: Written comments should be received on or...

Common Accounting System for Monitoring the ATLAS Distributed Computing Resources

NASA Astrophysics Data System (ADS)

Karavakis, E.; Andreeva, J.; Campana, S.; Gayazov, S.; Jezequel, S.; Saiz, P.; Sargsyan, L.; Schovancova, J.; Ueda, I.; Atlas Collaboration

2014-06-01

This paper covers in detail a variety of accounting tools used to monitor the utilisation of the available computational and storage resources within the ATLAS Distributed Computing during the first three years of Large Hadron Collider data taking. The Experiment Dashboard provides a set of common accounting tools that combine monitoring information originating from many different information sources; either generic or ATLAS specific. This set of tools provides quality and scalable solutions that are flexible enough to support the constantly evolving requirements of the ATLAS user community.

Accounting for the professional work of pathologists performing autopsies.

PubMed

Sinard, John H

2013-02-01

With an increasing trend toward fee-code-based methods of measuring the clinical professional productivity of pathologists, those pathologists whose clinical activities include the performance of autopsies have been disadvantaged by the lack of generally accepted workload equivalents for autopsy performance and supervision. To develop recommended benchmarks to account for this important and often overlooked professional activity. Based on the professional experience of members of the Autopsy Committee of the College of American Pathologists, a survey of autopsy pathologists, and the limited additional material available in the literature, we developed recommended workload equivalents for the professional work associated with performing an autopsy, which we elected to express as multiples of established Current Procedural Terminology codes. As represented in Table 3 , we recommend that the professional work associated with a full adult autopsy be equivalent to 5.5 × 88309-26. Additional professional credit of 1.5 × 88309-26 should be added for evaluation of the brain and for a detailed clinical-pathologic discussion. The corresponding value for a fetal/neonatal autopsy is 4.0 × 88309-26. Although we recognize that autopsy practices vary significantly from institution to institution, it is hoped that our proposed guidelines will be a valuable starting point that individual practices can then adapt, taking into account the specifics of their practice environment.

Realization of the purely spatial Einstein-Podolsky-Rosen paradox in full-field images of spontaneous parametric down-conversion

NASA Astrophysics Data System (ADS)

Moreau, Paul-Antoine; Mougin-Sisini, Joé; Devaux, Fabrice; Lantz, Eric

2012-07-01

We demonstrate Einstein-Podolsky-Rosen (EPR) entanglement by detecting purely spatial quantum correlations in the near and far fields of spontaneous parametric down-conversion generated in a type-2 beta barium borate crystal. Full-field imaging is performed in the photon-counting regime with an electron-multiplying CCD camera. The data are used without any postselection, and we obtain a violation of Heisenberg inequalities with inferred quantities taking into account all the biphoton pairs in both the near and far fields by integration on the entire two-dimensional transverse planes. This ensures a rigorous demonstration of the EPR paradox in its original position-momentum form.

Estimating associations of mobile phone use and brain tumours taking into account laterality: a comparison and theoretical evaluation of applied methods.

PubMed

Frederiksen, Kirsten; Deltour, Isabelle; Schüz, Joachim

2012-12-10

Estimating exposure-outcome associations using laterality information on exposure and on outcome is an issue, when estimating associations of mobile phone use and brain tumour risk. The exposure is localized; therefore, a potential risk is expected to exist primarily on the side of the head, where the phone is usually held (ipsilateral exposure), and to a lesser extent at the opposite side of the head (contralateral exposure). Several measures of the associations with ipsilateral and contralateral exposure, dealing with different sampling designs, have been presented in the literature. This paper presents a general framework for the analysis of such studies using a likelihood-based approach in a competing risks model setting. The approach clarifies the implicit assumptions required for the validity of the presented estimators, particularly that in some approaches the risk with contralateral exposure is assumed to be zero. The performance of the estimators is illustrated in a simulation study showing for instance that while in some scenarios there is a loss of statistical power, others - in case of a positive ipsilateral exposure-outcome association - would result in a negatively biased estimate of the contralateral exposure parameter, irrespective of any additional recall bias. In conclusion, our theoretical evaluations and results from the simulation study emphasize the importance of setting up a formal model, which furthermore allows for estimation in more complicated and perhaps more realistic exposure settings, such as taking into account exposure to both sides of the head. Copyright © 2012 John Wiley & Sons, Ltd.

Numerical simulation of electromagnetic fields and impedance of CERN LINAC4 H(-) source taking into account the effect of the plasma.

PubMed

Grudiev, A; Lettry, J; Mattei, S; Paoluzzi, M; Scrivens, R

2014-02-01

Numerical simulation of the CERN LINAC4 H(-) source 2 MHz RF system has been performed taking into account a realistic geometry from 3D Computer Aided Design model using commercial FEM high frequency simulation code. The effect of the plasma has been added to the model by the approximation of a homogenous electrically conducting medium. Electric and magnetic fields, RF power losses, and impedance of the circuit have been calculated for different values of the plasma conductivity. Three different regimes have been found depending on the plasma conductivity: (1) Zero or low plasma conductivity results in RF electric field induced by the RF antenna being mainly capacitive and has axial direction; (2) Intermediate conductivity results in the expulsion of capacitive electric field from plasma and the RF power coupling, which is increasing linearly with the plasma conductivity, is mainly dominated by the inductive azimuthal electric field; (3) High conductivity results in the shielding of both the electric and magnetic fields from plasma due to the skin effect, which reduces RF power coupling to plasma. From these simulations and measurements of the RF power coupling on the CERN source, a value of the plasma conductivity has been derived. It agrees well with an analytical estimate calculated from the measured plasma parameters. In addition, the simulated and measured impedances with and without plasma show very good agreement as well demonstrating validity of the plasma model used in the RF simulations.

A full Bayes before-after study accounting for temporal and spatial effects: Evaluating the safety impact of new signal installations.

PubMed

Sacchi, Emanuele; Sayed, Tarek; El-Basyouny, Karim

2016-09-01

Recently, important advances in road safety statistics have been brought about by methods able to address issues other than the choice of the best error structure for modeling crash data. In particular, accounting for spatial and temporal interdependence, i.e., the notion that the collision occurrence of a site or unit times depend on those of others, has become an important issue that needs further research. Overall, autoregressive models can be used for this purpose as they can specify that the output variable depends on its own previous values and on a stochastic term. Spatial effects have been investigated and applied mostly in the context of developing safety performance functions (SPFs) to relate crash occurrence to highway characteristics. Hence, there is a need for studies that attempt to estimate the effectiveness of safety countermeasures by including the spatial interdependence of road sites within the context of an observational before-after (BA) study. Moreover, the combination of temporal dynamics and spatial effects on crash frequency has not been explored in depth for SPF development. Therefore, the main goal of this research was to carry out a BA study accounting for spatial effects and temporal dynamics in evaluating the effectiveness of a road safety treatment. The countermeasure analyzed was the installation of traffic signals at unsignalized urban/suburban intersections in British Columbia (Canada). The full Bayes approach was selected as the statistical framework to develop the models. The results demonstrated that zone variation was a major component of total crash variability and that spatial effects were alleviated by clustering intersections together. Finally, the methodology used also allowed estimation of the treatment's effectiveness in the form of crash modification factors and functions with time trends. Copyright © 2016 Elsevier Ltd. All rights reserved.

[Scientific basis in the setting of residue limits for veterinary drugs in food of animal origin taking into account the presence of their metabolites].

PubMed

Mitsumori, K

1993-01-01

Maximum residue level (MRL) for veterinary drugs in food of animal origin has been proposed by FAO/WHO, as a new evaluation procedure taking into account the presence of metabolites for the regulation of veterinary drug residues. The MRL is the maximum concentration of residue resulting from the use of a veterinary drug that is recommended to be legally permitted as acceptable in a food. It is established from the Acceptable Daily Intake (ADI) obtained from the data of toxicological studies, the residue concentration of the drug when used according to good practice in the use of veterinary drugs, and the lowest level consistent with the practical analytical methods available for routine residue analysis. Among the veterinary drugs, some chemicals contain a large amount of bound residues that are neither extractable from tissues by the analytical method identical with that used in parent chemicals. Especially, the bioavailable residues which are probably absorbed when the food is ingested are of great toxicological concern. In this case, the FAO/WHO recommends that the MRL can be established after the calculation of daily intake of residues of toxicological concern by the addition of both the extractable and bioavailable bound residues.

Full cost accounting as a tool for the financial assessment of Pay-As-You-Throw schemes: a case study for the Panorama municipality, Greece.

PubMed

Karagiannidis, Avraam; Xirogiannopoulou, Anna; Tchobanoglous, George

2008-12-01

In the present paper, implementation scenarios of a Pay-As-You-Throw program were developed and analyzed for the first time in Greece. Firstly, the necessary steps for implementing a Pay-As-You-Throw program were determined. A database was developed for the needs of the full cost accounting method, where all financial and waste-production data were inserted, in order to calculate the unit price of charging for four different implementation scenarios of the "polluter-pays" principle. For each scenario, the input in waste management cost was estimated, as well as the total waste charges for households. Finally, a comparative analysis of the results was performed.

Performance Evaluation and Accountability for School Psychologists: Challenges and Opportunities

ERIC Educational Resources Information Center

Morrison, Julie Q.

2013-01-01

The call for school psychologists to demonstrate accountability in the evaluation of services at the individual, group, and system levels comes at a time when school districts nationally are pursuing personnel evaluation models that link teachers' instructional practices to student achievement. School psychologists have an opportunity to take a…

Monitoring of haemoglobin oxygen saturation in healthy infants using a new generation pulse oximeter which takes motion artifacts into account.

PubMed

Meyts, Isabelle; Reempts, Patrick Van; Boeck, Kris De

2002-12-01

The aim of this study was to establish normal values for overnight oxygen saturation (SpO2) in healthy term infants using an oximeter which takes into account motion artifacts and to compare these to normal values collected with a previous generation oximeter not correcting for motion artifacts. We recorded overnight SpO2 in 26 term, healthy infants (median age 136 days, range 6-364 days) in the home environment using the Nellcor Symphony N 3000 pulse oximeter with an averaging time of 3 s. A sample rate of 5 s was chosen. Motion artifacts were excluded from the analysis. Data were compared with those from a previous study, using the same inclusion and exclusion criteria with the Oxford Medilog. Median (quartiles) SpO2 was 98% (97%-99%). Median percentage of study time below SpO2 94% was 0.2% (0.1%-0.7%); median percentage of study time below SpO2 90% was 0.0% (0.0%-0.01%). Median SpO2with the Oxford oximeter was 97% (96%-98%); percentage of study time below SpO2 94% was 8% (2%-14%); percentage of study time below SpO2 90% was 2% (0%-4%). These data were compared with the Nellcor Symphony data: differences in median SpO2 were significant ( P<0.05); differences in percentage of time below SpO2 94% and 90% were also statistically significant ( P<0.001). we established normal values of oxygen saturation in healthy term infants using the Nellcor Symphony 3000 pulse oximeter. Care should be taken in interpreting values obtained with different types of pulse oximeters.

Estimation of the full-field dynamic response of a floating bridge using Kalman-type filtering algorithms

NASA Astrophysics Data System (ADS)

Petersen, Ø. W.; Øiseth, O.; Nord, T. S.; Lourens, E.

2018-07-01

Numerical predictions of the dynamic response of complex structures are often uncertain due to uncertainties inherited from the assumed load effects. Inverse methods can estimate the true dynamic response of a structure through system inversion, combining measured acceleration data with a system model. This article presents a case study of full-field dynamic response estimation of a long-span floating bridge: the Bergøysund Bridge in Norway. This bridge is instrumented with a network of 14 triaxial accelerometers. The system model consists of 27 vibration modes with natural frequencies below 2 Hz, obtained from a tuned finite element model that takes the fluid-structure interaction with the surrounding water into account. Two methods, a joint input-state estimation algorithm and a dual Kalman filter, are applied to estimate the full-field response of the bridge. The results demonstrate that the displacements and the accelerations can be estimated at unmeasured locations with reasonable accuracy when the wave loads are the dominant source of excitation.

Forgetski Vygotsky: Or, a Plea for Bootstrapping Accounts of Learning

ERIC Educational Resources Information Center

Luntley, Michael

2017-01-01

This paper argues that sociocultural accounts of learning fail to answer the key question about learning--how is it possible? Accordingly, we should adopt an individualist bootstrapping methodology in providing a theory of learning. Such a methodology takes seriously the idea that learning is staged and distinguishes between a non-comprehending…

Applying new AICPA accounting rules on special reports.

PubMed

Reinstein, A; Dery, R J

1998-04-01

Two new standards on agreed-upon procedures, issued by the American Institute of Certified Public Accountants, provide healthcare organizations and associated decision makers with new flexibility in acquiring professional accounting services. Effective January 1, 1996, these procedures allow organizations to target the type and volume of services performed by accountants and potentially avoid the time and expense involved in completing a full financial statement audit. As with any other accounting engagement, both the healthcare organization and the accounting firm need to establish what procedures will be conducted, who will be allowed to use the resulting report, and how the procedures will be conducted.

Non-Thermal Spectra from Pulsar Magnetospheres in the Full Electromagnetic Cascade Scenario

NASA Astrophysics Data System (ADS)

Peng, Qi-Yong; Zhang, Li

2008-08-01

We simulated non-thermal emission from a pulsar magnetosphere within the framework of a full polar-cap cascade scenario by taking the acceleration gap into account, using the Monte Carlo method. For a given electric field parallel to open field lines located at some height above the surface of a neutron star, primary electrons were accelerated by parallel electric fields and lost their energies by curvature radiation; these photons were converted to electron-positron pairs, which emitted photons through subsequent quantum synchrotron radiation and inverse Compton scattering, leading to a cascade. In our calculations, the acceleration gap was assumed to be high above the stellar surface (about several stellar radii); the primary and secondary particles and photons emitted during the journey of those particles in the magnetosphere were traced using the Monte Carlo method. In such a scenario, we calculated the non-thermal photon spectra for different pulsar parameters and compared the model results for two normal pulsars and one millisecond pulsar with the observed data.

76 FR 72619 - User Fee To Take the Registered Tax Return Preparer Competency Examination

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-25

..., 2011)), provide that only attorneys, certified public accountants, enrolled agents, and registered tax... Fee To Take the Registered Tax Return Preparer Competency Examination AGENCY: Internal Revenue Service... regulations. The final regulations redesignate rules pertaining to fees for obtaining a preparer tax...

Obesity and risk taking. A male phenomenon.

PubMed

Koritzky, Gilly; Yechiam, Eldad; Bukay, Irit; Milman, Uzi

2012-10-01

There is a growing tendency to regard overeating as an addiction, with obesity as its primary symptom. We propose that similar to other addictions, obesity is associated with excessive risk-taking in men, though not in women. To examine this suggestion we conducted two studies, one involving a sample of overweight and normal-weight students, and the other involving obese adults drawn from a dataset of health care clients, and a control sample of normal-weight adults. In both of these studies, we found that overweight and obese men took more risk in a laboratory task than normal-weight men, while overweight and obese women did not differ from normal-weight women in this respect. At the same time, obese women (but not overweight women) displayed higher impulsivity levels than normal-weight women. These findings shed light on the cognitive characteristics of obesity in men, and accent the importance of taking gender into account when developing research paradigms and treatment methods for obesity. Copyright © 2012 Elsevier Ltd. All rights reserved.

Standard operating procedures for taking a sexual history.

PubMed

Althof, Stanley E; Rosen, Raymond C; Perelman, Michael A; Rubio-Aurioles, Eusebio

2013-01-01

While there is evidence of increased professional and public awareness of sexual problems, both male and female sexual dysfunctions remain underdiagnosed and undertreated by health care professionals around the world. Health care professionals (HCPs) are typically reluctant, disinterested, or unskilled in sexual problem management and regrettably are often disinclined to inquire about sexual issues. HCPs in all countries receive variable, nonstandardized, or inadequate training in sexual history taking and its treatment. This article presents a standard operating procedure (SOP) for taking a sexual history from men or women with sexual problems or performance concerns. Review of relevant evidence-based literature identified through a PubMed search, integrated with expert opinion. Guidelines for taking a sexual history are presented along with the relevant domains, opening and follow-up questions. The SOP presented in this article offers HCPs a brief, structured, and uniform method for obtaining a sexual history from men or women seeking health care services. Sexual history taking should be based on three basic principles, which serve as the foundation for managing sexual problems in men and women. These include the following: (i) a patient-centered approach; (ii) evidenced-based diagnostic and treatment recommendations; and (iii) use of a unified management approach for men and women. Sexual history taking should always be conducted in a culturally sensitive manner, taking account of the individual's background and lifestyle, status of the partner relationship, and the clinician's comfort and experience with the topic. Sexual inquiry should be incorporated into all new patient encounters, when possible, if only to ask one or two broad questions such as the following: "Are you sexually active? Do you have any sexual concerns or problems you would like to discuss?" Sexual history taking is a cornerstone of sexual medicine clinical practice. All patients should be

A Strategy for Improving the Quality of Entry-Level Management Accountants.

ERIC Educational Resources Information Center

Kreuze, Jerry G.; Newell, Gale E.

1996-01-01

Reasons for a lack of management accounting topics in business education include the following: (1) already full curriculum; (2) shortage of qualified teachers (Certified Public Accounting faculty outnumber Certified Management Accounting faculty 7:1); and (3) students prefer public accounting. (SK)

Taking up or turning down: new estimates of household demand for employer-sponsored health insurance.

PubMed

Abraham, Jean Marie; Feldman, Roger

2010-01-01

This study provides new estimates of demand for employer-sponsored health insurance, using the 1997-2001 linked Household Component-Insurance Component of the Medical Expenditure Panel Survey (MEPS). Our focus is on households' decisions to take up coverage through a worker's employer. We found a significant inverse relationship between the out-of-pocket premium and the probability of taking up coverage, with the price effect considerably larger when we used instrumental variables methods to account for endogenous out-of-pocket premiums. Additionally, workers in families with more children eligible for Medicaid were less likely to take up coverage.

Full Waveform Modeling of Transient Electromagnetic Response Based on Temporal Interpolation and Convolution Method

NASA Astrophysics Data System (ADS)

Qi, Youzheng; Huang, Ling; Wu, Xin; Zhu, Wanhua; Fang, Guangyou; Yu, Gang

2017-07-01

Quantitative modeling of the transient electromagnetic (TEM) response requires consideration of the full transmitter waveform, i.e., not only the specific current waveform in a half cycle but also the bipolar repetition. In this paper, we present a novel temporal interpolation and convolution (TIC) method to facilitate the accurate TEM modeling. We first calculate the temporal basis response on a logarithmic scale using the fast digital-filter-based methods. Then, we introduce a function named hamlogsinc in the framework of discrete signal processing theory to reconstruct the basis function and to make the convolution with the positive half of the waveform. Finally, a superposition procedure is used to take account of the effect of previous bipolar waveforms. Comparisons with the established fast Fourier transform method demonstrate that our TIC method can get the same accuracy with a shorter computing time.

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.

Theoretical Underpinnings of the Other Social Effects Account

DTIC Science & Technology

2007-09-01

and to help focus on areas where capacity building is needed. The Civic Index focuses on 12 key themes of civic health and provides 363 example...be used in the emerging collaborative planning framework (also termed the four-account framework to stress the importance of all accounts), discusses ...conducting scoping workshops, generally as part of the EIS process Four-account framework defines problems more broadly and focuses on the full

Taking and Coordinating Perspectives: From Prereflective Interactivity, through Reflective Intersubjectivity, to Metareflective Sociality

ERIC Educational Resources Information Center

Martin, Jack; Sokol, Bryan W.; Elfers, Theo

2008-01-01

Despite being eclipsed in recent years by simulation theory, theory of mind and accounts of executive functioning, social-relational approaches to perspective taking and coordination based on the ideas of Jean Piaget and George Herbert Mead have never completely disappeared from the literature of developmental psychology. According to the…

Caregiver Leave-Taking in Spain: Rate, Motivations, and Barriers.

PubMed

Rogero-García, Jesús; García-Sainz, Cristina

2016-01-01

This paper aims to (1) determine the rate of (full- and part-time) caregiver leave-taking in Spain, (2) identify the reasons conducive to a more intense use of this resource, and (3) ascertain the main obstacles to its use, as perceived by caregivers. All 896 people covered by the sample were engaging in paid work and had cared for dependent adults in the last 12 years. This resource, in particular the full-time alternative, was found to be a minority option. The data showed that legal, work-related, and family and gender norm issues are the four types of factors that determine the decision to take such leaves. The most significant obstacles to their use are the forfeiture of income and the risk of losing one's job. Our results suggest that income replacement during a leave would increase the take-up of these resources. Moreover, enlargement of public care services would promote the use of leave as a free choice of caregivers.

Optimal Consumption When Consumption Takes Time

ERIC Educational Resources Information Center

Miller, Norman C.

2009-01-01

A classic article by Gary Becker (1965) showed that when it takes time to consume, the first order conditions for optimal consumption require the marginal rate of substitution between any two goods to equal their relative full costs. These include the direct money price and the money value of the time needed to consume each good. This important…

Taking the Student to the World: Teaching Sensitive Issues Using Field Trips

ERIC Educational Resources Information Center

Short, Fay; Lloyd, Tracey

2017-01-01

Field trips can provide an opportunity to take the student to the world, as an alternative to presenting the world to the student in the classroom. Such trips can create a forum for exploring controversial and distressing topics by exposing the students to first-hand experience, rather than second-hand accounts: witnessing the effects of blind…

Turn-Taking, Turn-Giving, and Alzheimer's Disease.

ERIC Educational Resources Information Center

Sabat, Steven R.

1991-01-01

Analysis of a conversation with an Alzheimer's disease sufferer with word-finding problems revealed that social context, speaker characteristics, and awareness of the other speaker's perspective governed such conversational aspects of turn taking and turn giving, which allowed full development of both speakers' personas. (23 references) (CB)

States Moving from Accreditation to Accountability. Accreditation: State School Accreditation Policies

ERIC Educational Resources Information Center

Wixom, Micah Ann

2014-01-01

Accreditation policies vary widely among the states. Since Education Commission of the States last reviewed public school accreditation policies in 1998, a number of states have seen their legislatures take a stronger role in accountability--resulting in a move from state-administered accreditation systems to outcomes-focused state accountability…

How "accountable" are accountable care organizations?

PubMed

Addicott, Rachael; Shortell, Stephen M

2014-01-01

The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

Cognitive style as a factor in accounting students' perceptions of career-choice factors.

PubMed

Gul, F; Huang, A; Subramaniam, N

1992-12-01

Since prior studies of individuals' perceptions of career-choice factors have not considered the effect of cognitive styles of subjects, this study, using 68 accounting students, investigated the mediating effects of the field dependent-independent cognitive dimension on perceptions of the importance of career-choice factors. The results, in general, show that cognitive style affected individuals' perceptions of career-choice factors, suggesting that future studies of individuals' perceptions should take into account individual cognitive differences.

Self-healing behaviour in man-made engineering materials: bioinspired but taking into account their intrinsic character.

PubMed

van der Zwaag, S; van Dijk, N H; Jonkers, H M; Mookhoek, S D; Sloof, W G

2009-05-13

Man-made engineering materials generally demonstrate excellent mechanical properties, which often far exceed those of natural materials. However, all such engineering materials lack the ability of self-healing, i.e. the ability to remove or neutralize microcracks without (much) intentional human interaction. This inability is the unintentional consequence of the damage prevention paradigm underlying all current engineering material optimization strategies. The damage management paradigm observed in nature can be reproduced successfully in man-made engineering materials, provided the intrinsic character of the various types of engineering materials is taken into account.

Future employment among homeless single mothers: the effects of full-time work experience and depressive symptomatology.

PubMed

Bogard, C J; Trillo, A; Schwartz, A; Gerstel, N

2001-01-01

This study examines the relationship between work and depressive symptomatology for extremely destitute single mothers-mothers who have experienced an episode of homelessness. Using longitudinal data collected from 294 respondents who became homeless in 1992 and were followed for approximately two years, we find that a history of full-time work is the best predictor of whether a woman will find full-time employment in the aftermath of an episode of homelessness. Even an extensive history of part-time or informal work was not predictive of finding employment after leaving a homeless shelter. A woman's level of depressive symptomatology at the onset of homelessness predicted her strategy in dealing with the shelter bureaucracy. Women with full-time work histories who experienced high levels of depressive moods at the onset of a shelter episode were likely to leave the shelter quickly. Those with lower levels of depressive symptomatology stayed and were more likely than others to complete an education or job training program. Both types of women with full-time work histories were more likely than others to find full-time employment after a homeless episode. These findings suggest that policy makers must focus on providing full-time, and not part-time, work for impoverished mothers and take depressive symptomatology into account when offering assistance to homeless mothers.

Holding Accountability Models Accountable

ERIC Educational Resources Information Center

Pyatte, Jeff A.

1974-01-01

This article provides an accurate account of the history of the Texarkana Project, the first attempt to demonstrate accountability in education by using the engineering model. Using the average per pupil expenditure as a basis for comparison, the cost of engineering in Texarkana is shown to be very high. (Author)

From Transactional to Transformational Accounting.

ERIC Educational Resources Information Center

Cooper, Bruce S.; Randall, E. Vance

1998-01-01

Accurate transactional financial data are necessary for governmental compliance; transformational information is crucial for measuring and improving school performance. Some districts are shifting from a systems to a service, focus, from partial to full-cost accounting, from centralized to decentralized reporting procedures and facilities, and…

Inclusion in Public Administration: Developing the Concept of Inclusion within a School of Accounts and Administration

ERIC Educational Resources Information Center

dos Santos, Mônica Pereira; de Melo, Sandra Cordeiro; Santiago, Mylene Cristina; Nazareth, Paula

2017-01-01

This study originates from ongoing action research that aims to develop institutional opportunities to reflect on and take decisions about inclusion in the School of Accounts and Administration of Rio de Janeiro's State Accounts Office. The research was organized in three phases. The first phase was an inservice course to sensitize professionals…

Recipient design in human communication: simple heuristics or perspective taking?

PubMed

Blokpoel, Mark; van Kesteren, Marlieke; Stolk, Arjen; Haselager, Pim; Toni, Ivan; van Rooij, Iris

2012-01-01

Humans have a remarkable capacity for tuning their communicative behaviors to different addressees, a phenomenon also known as recipient design. It remains unclear how this tuning of communicative behavior is implemented during live human interactions. Classical theories of communication postulate that recipient design involves perspective taking, i.e., the communicator selects her behavior based on her hypotheses about beliefs and knowledge of the recipient. More recently, researchers have argued that perspective taking is computationally too costly to be a plausible mechanism in everyday human communication. These researchers propose that computationally simple mechanisms, or heuristics, are exploited to perform recipient design. Such heuristics may be able to adapt communicative behavior to an addressee with no consideration for the addressee's beliefs and knowledge. To test whether the simpler of the two mechanisms is sufficient for explaining the "how" of recipient design we studied communicators' behaviors in the context of a non-verbal communicative task (the Tacit Communication Game, TCG). We found that the specificity of the observed trial-by-trial adjustments made by communicators is parsimoniously explained by perspective taking, but not by simple heuristics. This finding is important as it suggests that humans do have a computationally efficient way of taking beliefs and knowledge of a recipient into account.

Recipient design in human communication: simple heuristics or perspective taking?

PubMed Central

Blokpoel, Mark; van Kesteren, Marlieke; Stolk, Arjen; Haselager, Pim; Toni, Ivan; van Rooij, Iris

2012-01-01

Humans have a remarkable capacity for tuning their communicative behaviors to different addressees, a phenomenon also known as recipient design. It remains unclear how this tuning of communicative behavior is implemented during live human interactions. Classical theories of communication postulate that recipient design involves perspective taking, i.e., the communicator selects her behavior based on her hypotheses about beliefs and knowledge of the recipient. More recently, researchers have argued that perspective taking is computationally too costly to be a plausible mechanism in everyday human communication. These researchers propose that computationally simple mechanisms, or heuristics, are exploited to perform recipient design. Such heuristics may be able to adapt communicative behavior to an addressee with no consideration for the addressee's beliefs and knowledge. To test whether the simpler of the two mechanisms is sufficient for explaining the “how” of recipient design we studied communicators' behaviors in the context of a non-verbal communicative task (the Tacit Communication Game, TCG). We found that the specificity of the observed trial-by-trial adjustments made by communicators is parsimoniously explained by perspective taking, but not by simple heuristics. This finding is important as it suggests that humans do have a computationally efficient way of taking beliefs and knowledge of a recipient into account. PMID:23055960

The Effect of Stakes on Accountability Test Scores and Pass Rates

ERIC Educational Resources Information Center

Steedle, Jeffrey T.; Grochowalski, Joseph

2017-01-01

Students may not fully demonstrate their knowledge and skills on accountability tests if there are no stakes attached to individual performance. In that case, assessment results may not accurately reflect student achievement, so the validity of score interpretations and uses suffers. For this study, matched samples of students taking state…

Accounting Fundamentals for Non-Accountants

EPA Pesticide Factsheets

The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

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.

Cost Accounting for Decision Makers.

ERIC Educational Resources Information Center

Kaneklides, Ann L.

1985-01-01

Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

Higher Education for Public Value: Taking the Debate beyond New Public Management

ERIC Educational Resources Information Center

Broucker, Bruno; De Wit, Kurt; Verhoeven, Jef C.

2018-01-01

Many higher education (HE) system reforms in the past decades have been built on the paradigm of New Public Management (NPM). However, these reforms have not allowed HE to fully take its value for society into account. In recent years a growing call can be heard to orient the HE sector towards more collaboration, a focus on a larger set of…

Trophic or full nutritional support?

PubMed

Arabi, Yaseen M; Al-Dorzi, Hasan M

2018-06-04

Full nutritional support during the acute phase of critical illness has traditionally been recommended to reduce catabolism and prevent malnutrition. Approaches to achieve full nutrition include early initiation of nutritional support, targeting full nutritional requirement as soon as possible and initiation of supplemental parenteral nutrition when enteral nutrition does not reach the target. Existing evidence supports early enteral nutrition over delayed enteral nutrition or early parenteral nutrition. Recent randomized controlled trials have demonstrated that permissive underfeeding or trophic feeding is associated with similar outcomes compared with full feeding in the acute phase of critical illness. In patients with refeeding syndrome, patients with high nutritional risk and patients with shock, early enteral nutrition targeting full nutritional targets may be associated with worse outcomes compared with less aggressive enteral nutrition strategy. A two-phase approach for nutritional support may more appropriately account for the physiologic changes during critical illness than one-phase approach. Further evidence is awaited for the optimal protein amount during critical illness and for feeding patients at high nutritional risk or with acute gastrointestinal injury.

Taking Advantage of Student Engagement Results in Student Affairs

ERIC Educational Resources Information Center

Kinzie, Jillian; Hurtado, Sarah S.

2017-01-01

This chapter urges student affairs professionals committed to enhancing student success through data-informed decision making to take full advantage of opportunities to apply and use student engagement results.

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.

Electrical design of InAs-Sb/GaSb superlattices for optical detectors using full bandstructure sp3s* tight-binding method and Bloch boundary conditions

NASA Astrophysics Data System (ADS)

Mir, Raja N.; Frensley, William R.

2013-10-01

InAs-Sb/GaSb type-II strain compensated superlattices (SLS) are currently being used in mid-wave and long-wave infrared photodetectors. The electronic bandstructure of InSb and GaSb shows very strong anisotropy and non-parabolicity close to the Γ-point for the conduction band (CB) minimum and the valence band (VB) maximum. Particularly around the energy range of 45-80 meV from band-edge we observe strong non-parabolicity in the CB and light hole VB. The band-edge dispersion determines the electrical properties of a material. When the bulk materials are combined to form a superlattice we need a model of bandstructure which takes into account the full bandstructure details of the constituents and also the strong interaction between the conduction band of InAs and valence bands of GaSb. There can also be contact potentials near the interface between two dissimilar superlattices which will not be captured unless a full bandstructure calculation is done. In this study, we have done a calculation using second nearest neighbor tight binding model in order to accurately reproduce the effective masses. The calculation of mini-band structure is done by finding the wavefunctions within one SL period subject to Bloch boundary conditions ψ(L)=ψ(0)eikL. We demonstrate in this paper how a calculation of carrier concentration as a function of the position of the Fermi level (EF) within bandgap(Eg) should be done in order to take into account the full bandstructure of broken-bandgap material systems. This calculation is key for determining electron transport particularly when we have an interface between two dissimilar superlattices.

Accounting for social accountability: developing critiques of social accountability within medical education.

PubMed

Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

2014-01-01

The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

Calculation of the Strip Foundation on Solid Elastic Base, Taking into Account the Karst Collapse

NASA Astrophysics Data System (ADS)

Sharapov, R.; Lodigina, N.

2017-07-01

Karst processes greatly complicate the construction and operation of buildings and structures. Due to the karstic deformations at different times there have been several major accidents, which analysis showed that in all cases the fundamental errors committed at different stages of building development: site selection, engineering survey, design, construction or operation of the facilities. Theory analysis of beams on elastic foundation is essential in building practice. Specialist engineering facilities often have to resort to multiple designing in finding efficient forms of construction of these facilities. In work the calculation of stresses in cross-sections of the strip foundation evenly distributed load in the event of karst. A comparison of extreme stress in the event of karst and without accounting for the strip foundation as a beam on an elastic foundation.

Acoustic Full Waveform Inversion to Characterize Near-surface Chemical Explosions

NASA Astrophysics Data System (ADS)

Kim, K.; Rodgers, A. J.

2015-12-01

Recent high-quality, atmospheric overpressure data from chemical high-explosive experiments provide a unique opportunity to characterize near-surface explosions, specifically estimating yield and source time function. Typically, yield is estimated from measured signal features, such as peak pressure, impulse, duration and/or arrival time of acoustic signals. However, the application of full waveform inversion to acoustic signals for yield estimation has not been fully explored. In this study, we apply a full waveform inversion method to local overpressure data to extract accurate pressure-time histories of acoustics sources during chemical explosions. A robust and accurate inversion technique for acoustic source is investigated using numerical Green's functions that take into account atmospheric and topographic propagation effects. The inverted pressure-time history represents the pressure fluctuation at the source region associated with the explosion, and thus, provides a valuable information about acoustic source mechanisms and characteristics in greater detail. We compare acoustic source properties (i.e., peak overpressure, duration, and non-isotropic shape) of a series of explosions having different emplacement conditions and investigate the relationship of the acoustic sources to the yields of explosions. The time histories of acoustic sources may refine our knowledge of sound-generation mechanisms of shallow explosions, and thereby allow for accurate yield estimation based on acoustic measurements. This work was performed under the auspices of the U.S. Department of Energy by Lawrence Livermore National Laboratory under Contract DE-AC52-07NA27344.

Comparing School Accountability in England and Its East Asian Sources of "Borrowing"

ERIC Educational Resources Information Center

You, Yun

2017-01-01

Education reforms in England are increasingly justified by borrowing "best practices" of high-performing East Asian societies, including Hong Kong, Singapore and Shanghai. However, taking the reforms of school accountability as an illustrative example, this article argues that there are serious variations between England and its East…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-25

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

Holding Charter Authorizers Accountable: Why It Is Important and How It Might Be Done. NCSRP White Paper Series, Number 1

ERIC Educational Resources Information Center

Lake, Robin J.

2006-01-01

This paper takes on the question of whether and how school authorizers should be held accountable for their own performance. The author presents reasons why scrutiny and accountability are needed not only for schools but also for chartering agencies, identifies what types of accountability are present now, and offers ideas for ways accountability…

Note Taking on Trial: A Legal Application of Note-Taking Research

ERIC Educational Resources Information Center

Kiewra, Kenneth A.

2016-01-01

This article is about note taking, but it is not an exhaustive review of note-taking literature. Instead, it portrays the application of note-taking research to an unusual and important area of practice--the law. I was hired to serve as an expert witness on note taking in a legal case that hinged, in part, on the completeness and accuracy of…

Analysis of emergency physicians' Twitter accounts.

PubMed

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.

Adolescent risk-taking under stressed and non-stressed conditions: Conservative, calculating and impulsive types

PubMed Central

Johnson, Sara B.; Dariotis, Jacinda K.; Wang, Constance

2012-01-01

Purpose Adolescent risk-taking may result from heightened susceptibility to environmental cues, particularly emotion and potential rewards. This study evaluated the impact of social stress on adolescent risk-taking, accounting for individual differences in risk-taking under non-stressed conditions. Methods Eighty-nine older adolescents completed a computerized risk-taking and decision-making battery at baseline. At follow-up, participants were randomized to a control condition, which repeated this battery, or an experimental condition, which included a social and cognitive stressor before the battery. Baseline risk-taking data were cluster-analyzed to create groups of adolescents with similar risk-taking tendencies. The degree to which these risk-taking tendencies predicted risk-taking by stress condition at follow-up was assessed. Results Participants in the stress condition took more risks those in the no-stress condition. However, differences in risk-taking under stress were related to baseline risk-taking tendencies. We observed three types of risk-takers: conservative, calculated, and impulsive. Impulsives were less accurate and planful under stress, calculated risk-takers took fewer risks, and conservatives engaged in low risk-taking regardless of stress. Conclusions As a group, adolescents are more likely to take risks in “hot cognitive” than in “cold cognitive” situations. However, there is significant variability in adolescents’ behavioral responses to stress related to trait-level risk-taking tendencies. Implications and contribution Many, but not all, adolescents take more risks under social stress. Parents and clinicians should be aware that behavior is a function of both personality and environmental cues. Interventions may help adolescents recognize their risk-taking propensity and environmental “triggers” that undermine their attempts to control their behavior. PMID:22794532

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.

Government Accounting

DTIC Science & Technology

1999-06-22

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

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

Mechanisms of Accountability for the Realization of the Right to Health in China

PubMed Central

2017-01-01

Abstract China ratified the International Covenant on Economic, Social and Cultural Rights in 2001. It thus bears obligations under Article 12 of the covenant to take appropriate measures at the domestic level to realize the right to health in China. Accountability is an important component of the right to health. This article examines whether the Western concept of accountability, recently imported into China, has the potential to improve the protection of the right to health within China’s existing political, legal, and cultural framework. In so doing, it reviews current Chinese institutional mechanisms and considers the use of less formal mechanisms by which duty-bearers might be held accountable in China. More specifically, this article provides an overview of a range of health-related accountability mechanisms, including judicial, political, administrative, professional, and social accountability arrangements. It concludes that although there is the basis of an accountability framework for the right to health in China, the effective operation of accountability mechanisms is hindered by longstanding cultural and political barriers. PMID:28630560

Take-Home Challenges: Extending Discovery-Based Activities beyond the General Chemistry Classroom

NASA Astrophysics Data System (ADS)

Mason, P. K.; Sarquis, A. M.

1996-04-01

In an effort to more effectively integrate the experimental nature of chemistry into our students' experiences, we are developing and implementing discovery-based activities into both the laboratory and lecture components of general chemistry. Below we describe and provide an example of a "take-home challenge" intended to supplement the lecture component of the course. These take-home challenges involve the student in chemistry exploration outside of class and extend the context of content and experimentation into a nontraditional laboratory environment. Over 25 take-home challenges have been developed to date. Preliminary evaluation of the impact of the take-home challenges shows that students reporting themselves as receiving a B or C grade in the course find the challenges very useful in helping them gain a conceptual understanding of the phenomena addressed. Students earning an A grade report little or no impact on their learning. Prepared as one-page handouts, each take-home challenge begins with a scene-setting introduction followed by pertinent background information, a list of materials to be collected, and any appropriate safety precautions. The exploration component of the activity integrates leading questions with the procedural instructions to help guide the students through the discovery process and challenge them to stretch their understanding of the chemistry. After completing a take-home challenge activity, students submit written reports containing responses to the questions posed, observations of data collected, and their responses to the challenge. The accompanying sample take-home challenge activity is provided as a novel adaptation of the belch phenomenon that challenges students to experiment in order to explain the factors that account for the observed behavior. Persons interested in field testing the take-home challenges with their classes should contact the authors. Belch Bottle Challenge: What factors are responsible for the behavior of a

Cost effectiveness of full coverage of the medical management of smoking cessation in France.

PubMed

Chevreul, Karine; Cadier, Benjamin; Durand-Zaleski, Isabelle; Chan, Elis; Thomas, Daniel

2014-05-01

To estimate the incremental cost effectiveness of full coverage of the medical management of smoking cessation from the perspective of statutory health insurance (SHI) in France. Cost-effectiveness analysis based on a Markov state-transition decision analytic model was used to compare full SHI coverage of smoking cessation and actual coverage based on an annual €50 lump sum per insured person among current French smokers aged 15-75 years. We used a scenario approach to take into account the many different behaviours of smokers and the likely variability of SHI policy choices in terms of participation rate and number and frequency of attempts covered. Drug treatments for smoking cessation combined with six medical consultations including individual counselling. The cost effectiveness of full coverage was expressed by the incremental cost-effectiveness ratio (ICER) in 2009 euros per life-year gained (LYG) at the lifetime horizon. The cost effectiveness per LYG for smokers ranged from €1786 to €2012, with an average value of €1911. The minimum value was very close to the maximum value with a difference of only €226. The cost-effectiveness ratio was only minimally sensitive to the participation rate, the number of attempts covered and the cessation rate. Compared to other health measures in primary and secondary prevention of cardiovascular disease already covered by SHI, full coverage of smoking cessation is the most cost-effective approach.

Modelling oral up-take of hydrophobic and super-hydrophobic chemicals in fish.

PubMed

Larisch, Wolfgang; Goss, Kai-Uwe

2018-01-24

We have extended a recently published toxicokinetic model for fish (TK-fish) towards the oral up-take of contaminants. Validation with hydrophobic chemicals revealed that diffusive transport through aqueous boundary layers in the gastro-intestinal tract and in the blood is the limiting process. This process can only be modelled correctly if facilitated transport by albumin or bile micelles through these boundary layers is accounted for. In a case study we have investigated the up-take of a super hydrophobic chemical, Dechlorane Plus. Our results suggest that there is no indication of a hydrophobicity or size cut-off in the bioconcentration of this chemical. Based on an extremely high, but mechanistically sound facilitation factor we received model results in good agreement with experimental values from the literature. The results also indicate that established experimental procedures for BCF determination cannot cover the very slow up-take and clearance kinetics that are to be expected for such a chemical.

Managing Environmental Liabilities using Full Lifecycle Accounting

DTIC Science & Technology

2009-05-01

aniJtl’lnut, ... Ill ld II d»INi"’ Ill £¢ttl> I .. IN F<£~DIO:L 11Contains Enfos Confidential and Proprietary Information EMERGING “ FAIR VALUE MEASUREMENT... Fair value measurement, also known as “mark-to-market”, has emerged as the favored measurement principle under U.S. and international financial...reporting standards over the past decade. In recent years, the FASB has adopted numerous standards requiring fair value measurement of liabilities

Full counting statistics and shot noise of cotunneling in quantum dots and single-molecule transistors

NASA Astrophysics Data System (ADS)

Kaasbjerg, Kristen; Belzig, Wolfgang

2015-06-01

We develop a conceptually simple scheme based on a master-equation approach to evaluate the full-counting statistics (FCS) of elastic and inelastic off-resonant tunneling (cotunneling) in quantum dots (QDs) and molecules. We demonstrate the method by showing that it reproduces known results for the FCS and shot noise in the cotunneling regime. For a QD with an excited state, we obtain an analytic expression for the cumulant generating function (CGF) taking into account elastic and inelastic cotunneling. From the CGF we find that the shot noise above the inelastic threshold in the cotunneling regime is inherently super-Poissonian when external relaxation is weak. Furthermore, a complete picture of the shot noise across the different transport regimes is given. In the case where the excited state is a blocking state, strongly enhanced shot noise is predicted both in the resonant and cotunneling regimes.

Gender differences in minor morbidity among full time employees of a British university

PubMed Central

Emslie, C.; Hunt, K.; Macintyre, S.

1999-01-01

STUDY OBJECTIVE: To examine gender differences in minor morbidity among men and women working in similar circumstances, and to test whether the relation between reported working conditions and health is similar for men and women. DESIGN: Multivariate analysis of data collected from a postal questionnaire distributed to full time employees in white collar jobs within a single organisation. SETTING: A British university. PARTICIPANTS: 1641 employees (1009 men and 632 women) working full time in white collar occupations in the university. MAIN RESULTS: Overall, female university employees reported more "physical" symptoms (2.0 v 1.7, p < 0.001) and more "malaise" symptoms (1.4 v 1.1, p < 0.001) than male employees, but mean scores on a measure of minor psychiatric morbidity did not differ by gender. Poor perceived working conditions (and particularly lack of job stimulation, job drain and poor physical conditions) were consistently related to all three measures of minor morbidity, and these variables accounted for most of the variance in these health measures in this sample. When the analysis controlled for occupational grade, perceived working conditions and orientation to gender roles, there was no difference between men and women for any of the health measures. The relations for the predictor variables were generally the same for men and women (and there were no interactions with gender for any of the work related variables). CONCLUSIONS: Although small gender differences in recent experience of malaise and physical symptoms remain when examining men and women in as similar working circumstances as possible, these differences are cumulatively eroded by taking account of occupational grade, reported working conditions and orientation to gender. These results lend support to a differential exposure, rather than a differential vulnerability, model of gender differences in health.   PMID:10562864

Program Manager as Chief Executive Officer (CEO): Leading with Accountability and Empowerment

DTIC Science & Technology

2009-07-01

Keywords: Program Management, Strategic Leadership, Accountability, Empowerment, Stakeholder Management, Entrepreneurship , Executive Decision...include: executive decision making and ne- gotiation skills, penchant toward entrepreneurship , high ethical standards, and strategic leadership...stakeholders. Negotiation skills are vital in these situations. entrePreneUrshiP Entrepreneurs, by their nature, are opportunistic and risk-taking (Cunning

Continuing professional development and social accountability: a review of the literature.

PubMed

Fleet, Lisa J; Kirby, Fran; Cutler, Sarah; Dunikowski, Lynn; Nasmith, Louise; Shaughnessy, Rita

2008-01-01

The idea that health professionals should be accountable to the society they serve is not a new concept and by the 1990 s, the continuing professional development (CPD) of health professionals was being seen as one way in which Canadians' level of health could be improved. The public was, and is still today, increasingly demanding a system that is more responsive to regional and community needs. As a result, there is a need for more health professional education at all stages of the education continuum - undergraduate, postgraduate, and continuing professional development - that meets the health and social needs of the populations being served. The trend is now towards 'socially accountable' health care, meaning that the broader context of CPD must also include the personal, social, and political aspects of health care and as such, involve a widening of accountability to patients, the community, managers and policymakers. CPD planning must take into account local and national priorities as well as personal learning needs. However, the definition of social accountability and the stages at which it is addressed is sometimes vague and this added to the difficulty of identifying relevant studies in the literature. Nonetheless, there were some "best practices" evident via Canadian and American studies which focused on models of socially accountable CPD, as well as examples of interdisciplinary collaboration in Canada, the United States, Australia, Great Britain, and the United Arab Emirates. However, there is a definite need for increased research and publication of such "best practice" initiatives. There is also a need for Canadian health professional schools to facilitate this process by sharing their experiences and resources if possible. An extensive literature review was conducted between January and March 2004. Due to time constraints, it was limited to articles written in the English language. The databases/sources utilized included: Medline (now known as Pubmed

Mixed Methods Research: Taking a Broader View

ERIC Educational Resources Information Center

Stewart, Tricia J.; Palermo-Biggs, Michelle

2013-01-01

For school districts, the increasing importance of using data for continuous improvement has become part of the educational landscape under accountability. In many ways, educators have become inundated with data but not always in ways that provide them with a full picture to adequately weigh decisions for their specific context. One way to use…

Targeting adolescent risk-taking behaviors: the contributions of egocentrism and sensation-seeking.

PubMed

Greene, K; Krcmar, M; Walters, L H; Rubin, D L; Jerold; Hale, L

2000-08-01

Tremendous resources are spent each year developing programs and messages targeting adolescent risk behavior. Adolescents are often reasonably well educated about methods for health promotion such as preventing HIV infection, yet they fail to act accordingly. One widely used individual difference variable, sensation-seeking, has been incorporated in health message design to some extent, but it fails to take development into account. Research on adolescent egocentrism suggests adolescents experience personal fable which can lead to an exaggerated sense of invulnerability. The present study sampled adolescents and college students to examine relative contributions of egocentrism and sensation-seeking to risk-taking behavior. Results indicate a latent factor labeled risk-seeking (primarily indicated by disinhibition and risk-taking personality, and to a lesser degree by invulnerability, experience-seeking, boredom susceptibility, and thrill and adventure-seeking) indeed predicted a latent factor labeled delinquent behavior (primarily indicated by alcohol consumption and delinquency, and to a lesser degree by drug use, drinking and driving, and risky driving). Other results indicate consistently high personal fable combined with high sensation-seeking explained most risk-taking behavior. Implications and directions for future research are discussed. Copyright 2000 The Association for Professionals in Services for Adolescents.

Mathematical Model Taking into Account Nonlocal Effects of Plasmonic Structures on the Basis of the Discrete Source Method

NASA Astrophysics Data System (ADS)

Eremin, Yu. A.; Sveshnikov, A. G.

2018-04-01

The discrete source method is used to develop and implement a mathematical model for solving the problem of scattering electromagnetic waves by a three-dimensional plasmonic scatterer with nonlocal effects taken into account. Numerical results are presented whereby the features of the scattering properties of plasmonic particles with allowance for nonlocal effects are demonstrated depending on the direction and polarization of the incident wave.

18 CFR 367.1420 - Account 142, Customer accounts receivable.

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 142, Customer... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer accounts receivable. (a) This account must include amounts due from customers for service, and for...

Utilizing Education and Perspective Taking to Remediate the Stigma of Taking Antidepressants.

PubMed

Martinez, Larry R; Xu, Shi; Hebl, Michelle

2018-05-01

The incidence of depression has been increasing. One of the best interventions for depression is taking antidepressant medications. However, the stigma of taking antidepressants has been shown to be a barrier not only to seeking an antidepressant regimen but also adhering to it. This may have negative consequences for people who suffer from depression. Thus, in two studies, we investigate the incidence of felt stigma of taking antidepressants among clinically depressed individuals who take antidepressants and the effectiveness of two possible interventions to reduce this stigma among others. Study 1 revealed that stigma toward individuals who take antidepressants is a reality, either because people were not educated about depression and antidepressants, or because they did not show empathy or did not take on perspectives from the victim's point-of-view. Based on these results, we used an experimental design in Study 2 to investigate the effects of education and perspective-taking interventions in diminishing the stigma of taking antidepressants. These results suggest that participant gender played a moderating role in the effectiveness of education and perspective taking, such that a combination of the two interventions resulted in lower stigma for men but not for women. These results suggest that people can be trained (using a simple, low-fidelity intervention) to be more accepting of antidepressant use among their friends, family members, and colleagues, resulting in better outcomes for those who benefit from taking antidepressants.

Full Multigrid Flow Solver

NASA Technical Reports Server (NTRS)

Mineck, Raymond E.; Thomas, James L.; Biedron, Robert T.; Diskin, Boris

2005-01-01

FMG3D (full multigrid 3 dimensions) is a pilot computer program that solves equations of fluid flow using a finite difference representation on a structured grid. Infrastructure exists for three dimensions but the current implementation treats only two dimensions. Written in Fortran 90, FMG3D takes advantage of the recursive subroutine feature, dynamic memory allocation, and structured-programming constructs of that language. FMG3D supports multi-block grids with three types of block-to-block interfaces: periodic, C-zero, and C-infinity. For all three types, grid points must match at interfaces. For periodic and C-infinity types, derivatives of grid metrics must be continuous at interfaces. The available equation sets are as follows: scalar elliptic equations, scalar convection equations, and the pressure-Poisson formulation of the Navier-Stokes equations for an incompressible fluid. All the equation sets are implemented with nonzero forcing functions to enable the use of user-specified solutions to assist in verification and validation. The equations are solved with a full multigrid scheme using a full approximation scheme to converge the solution on each succeeding grid level. Restriction to the next coarser mesh uses direct injection for variables and full weighting for residual quantities; prolongation of the coarse grid correction from the coarse mesh to the fine mesh uses bilinear interpolation; and prolongation of the coarse grid solution uses bicubic interpolation.

Workplace mavericks: how personality and risk-taking propensity predicts maverickism.

PubMed

Gardiner, Elliroma; Jackson, Chris J

2012-11-01

We examine the relationship between lateral preference, the Five-Factor Model of personality, risk-taking propensity, and maverickism. We take an original approach by narrowing our research focus to only functional aspects of maverickism. Results with 458 full-time workers identify lateral preference as a moderator of the neuroticism-maverickism relationship. Extraversion, openness to experience, and low agreeableness were also each found to predict maverickism. The propensity of individuals high in maverickism to take risks was also found to be unaffected by task feedback. Our results highlight the multifaceted nature of maverickism, identifying both personality and task conditions as determinants of this construct. ©2011 The British Psychological Society.

Excel in the Accounting Curriculum: Perceptions from Accounting Professors

ERIC Educational Resources Information Center

Ramachandran Rackliffe, Usha; Ragland, Linda

2016-01-01

Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

The accountability of nonprofit hospitals: lessons from Maryland's community benefit reporting requirements.

PubMed

Gray, Bradford H; Schlesinger, Mark

2009-01-01

Under Internal Revenue Service requirements, nonprofit hospitals will begin filing new community benefit reports in 2010. Maryland has had similar requirements since 2004. This paper, based on interviews at 20 hospitals, describes how Maryland's requirements affected hospitals and their activities. Increases in reported community benefit expenditures since the program began are due to both changes in activities and better data capture. Charity care accounts for one-third of community benefit dollars. A key distinction concerns whether hospitals take an accounting or managerial approach to community benefit. The Maryland experience suggests the issues that will arise when the national requirements are implemented.

The free-energy self: a predictive coding account of self-recognition.

PubMed

Apps, Matthew A J; Tsakiris, Manos

2014-04-01

Recognising and representing one's self as distinct from others is a fundamental component of self-awareness. However, current theories of self-recognition are not embedded within global theories of cortical function and therefore fail to provide a compelling explanation of how the self is processed. We present a theoretical account of the neural and computational basis of self-recognition that is embedded within the free-energy account of cortical function. In this account one's body is processed in a Bayesian manner as the most likely to be "me". Such probabilistic representation arises through the integration of information from hierarchically organised unimodal systems in higher-level multimodal areas. This information takes the form of bottom-up "surprise" signals from unimodal sensory systems that are explained away by top-down processes that minimise the level of surprise across the brain. We present evidence that this theoretical perspective may account for the findings of psychological and neuroimaging investigations into self-recognition and particularly evidence that representations of the self are malleable, rather than fixed as previous accounts of self-recognition might suggest. Copyright © 2013 Elsevier Ltd. All rights reserved.

The free-energy self: A predictive coding account of self-recognition

PubMed Central

Apps, Matthew A.J.; Tsakiris, Manos

2013-01-01

Recognising and representing one’s self as distinct from others is a fundamental component of self-awareness. However, current theories of self-recognition are not embedded within global theories of cortical function and therefore fail to provide a compelling explanation of how the self is processed. We present a theoretical account of the neural and computational basis of self-recognition that is embedded within the free-energy account of cortical function. In this account one’s body is processed in a Bayesian manner as the most likely to be “me”. Such probabilistic representation arises through the integration of information from hierarchically organised unimodal systems in higher-level multimodal areas. This information takes the form of bottom-up “surprise” signals from unimodal sensory systems that are explained away by top-down processes that minimise the level of surprise across the brain. We present evidence that this theoretical perspective may account for the findings of psychological and neuroimaging investigations into self-recognition and particularly evidence that representations of the self are malleable, rather than fixed as previous accounts of self-recognition might suggest. PMID:23416066

Public accountability needs to be enforced -a case study of the governance arrangements and accountability practices in a rural health district in Ghana.

PubMed

Van Belle, Sara; Mayhew, Susannah H

2016-10-12

Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public

Discussion on water resources value accounting and its application

NASA Astrophysics Data System (ADS)

Guo, Biying; Huang, Xiaorong; Ma, Kai; Gao, Linyun; Wang, Yanqiu

2018-06-01

The exploration of the compilation of natural resources balance sheet has been proposed since 2013. Several elements of water resources balance sheet have been discussed positively in China, including basic concept, framework and accounting methods, which focused on calculating the amount of water resources with statistical methods but lacked the analysis of the interrelationship between physical volume and magnitude of value. Based on the study of physical accounting of water resources balance sheet, the connotation of water resources value is analyzed in combination with research on the value of water resources in the world. What's more, the theoretical framework, form of measurement and research methods of water resources value accounting are further explored. Taking Chengdu, China as an example, the index system of water resources balance sheet in Chengdu which includes both physical and valuable volume is established to account the depletion of water resources, environmental damage and ecological water occupation caused by economic and social water use. Moreover, the water resources balance sheet in this region which reflects the negative impact of the economy on the environment is established. It provides a reference for advancing water resources management, improving government and social investment, realizing scientific and rational allocation of water resources.

Evolving Dispensers: How to Take Benefit from Heritage

NASA Astrophysics Data System (ADS)

Veilleraud, Fredderic; Larcher, Virginie

2014-06-01

Thanks to its large know-how in the field of accommodation and launch of multiple payloads on civil and military programs, Airbus Defence and Space has developed since 1996 dispensers for various constellations on various launchers.Taking into account time and cost constraints of this market, Airbus D&S early based its solutions on adaptation of previous products enabling to limit engineering and manufacturing effort. Thus, Airbus D&S has developed a family of prequalified technological elements allowing adaptation of design to requirement while limiting drastically qualification need.Doing that, Airbus Defence and Space has also gathered a strong experience on various primary concepts that could be easily tuned and customized to new customer needs.

How Do Trained Raters Take Context Factors into Account When Assessing GP Trainee Communication Performance? An Exploratory, Qualitative Study

ERIC Educational Resources Information Center

Essers, Geurt; Dielissen, Patrick; van Weel, Chris; van der Vleuten, Cees; van Dulmen, Sandra; Kramer, Anneke

2015-01-01

Communication assessment in real-life consultations is a complex task. Generic assessment instruments help but may also have disadvantages. The generic nature of the skills being assessed does not provide indications for context-specific behaviour required in practice situations; context influences are mostly taken into account implicitly. Our…

Districts Weigh Benefits and Drawbacks of Setting Up Student E-Mail Accounts

ERIC Educational Resources Information Center

Ash, Katie

2008-01-01

Some school districts hoping to improve communication and student engagement in learning are taking a step many educators still view warily: providing students with their own e-mail accounts. However, making e-mail a regular part of students' school lives raises a host of concerns about inappropriate use. In addition, many teachers doubt that the…

Evaluation of Intercontinental Transport of Ozone Using Full-tagged, Tagged-N and Sensitivity Methods

NASA Astrophysics Data System (ADS)

Guo, Y.; Liu, J.; Mauzerall, D. L.; Emmons, L. K.; Horowitz, L. W.; Fan, S.; Li, X.; Tao, S.

2014-12-01

Long-range transport of ozone is of great concern, yet the source-receptor relationships derived previously depend strongly on the source attribution techniques used. Here we describe a new tagged ozone mechanism (full-tagged), the design of which seeks to take into account the combined effects of emissions of ozone precursors, CO, NOx and VOCs, from a particular source, while keeping the current state of chemical equilibrium unchanged. We label emissions from the target source (A) and background (B). When two species from A and B sources react with each other, half of the resulting products are labeled A, and half B. Thus the impact of a given source on downwind regions is recorded through tagged chemistry. We then incorporate this mechanism into the Model for Ozone and Related chemical Tracers (MOZART-4) to examine the impact of anthropogenic emissions within North America, Europe, East Asia and South Asia on ground-level ozone downwind of source regions during 1999-2000. We compare our results with two previously used methods -- the sensitivity and tagged-N approaches. The ozone attributed to a given source by the full-tagged method is more widely distributed spatially, but has weaker seasonal variability than that estimated by the other methods. On a seasonal basis, for most source/receptor pairs, the full-tagged method estimates the largest amount of tagged ozone, followed by the sensitivity and tagged-N methods. In terms of trans-Pacific influence of ozone pollution, the full-tagged method estimates the strongest impact of East Asian (EA) emissions on the western U.S. (WUS) in MAM and JJA (~3 ppbv), which is substantially different in magnitude and seasonality from tagged-N and sensitivity studies. This difference results from the full-tagged method accounting for the maintenance of peroxy radicals (e.g., CH3O2, CH3CO3, and HO2), in addition to NOy, as effective reservoirs of EA source impact across the Pacific, allowing for a significant contribution to

Accounting for Movement between Childcare Classrooms: Does it Change Teacher Effects Interpretations?

PubMed Central

Messan Setodji, Claude; Le, Vi-Nhuan; Schaack, Diana

2012-01-01

Child care studies that have examined links between teachers' qualifications and children's outcomes often ignore teachers’ and children’s transitions between classrooms at a center throughout the day and only take into account head teacher qualifications. The objective of this investigation was to examine these traditional assumptions and to compare inferences made from these traditional models to methods accounting for transitions between classrooms and multiple teachers in a classroom. The study examined the receptive language, letter-word identification, and passage comprehension skills of 307 children enrolled in 49 community-based childcare centers serving primarily low-income families in Colorado. Results suggest that nearly one-third of children and over 80% of teachers moved daily between classrooms. Findings also reveal that failure to account for daily transitions between classrooms can affect interpretations of the relationship between teacher qualifications and child outcomes, with the model accounting for movement providing significant improvements in model fit and inference. PMID:22389546

Hanging Out With the Right Crowd: Peer Influence on Risk-Taking Behavior in Adolescence.

PubMed

Van Hoorn, Jorien; Crone, Eveline A; Van Leijenhorst, Linda

2017-03-01

Peer influence plays a key role in the increase of risk-taking behavior during adolescence. However, its underlying processes are not fully understood. This study examined the effects of social norms, conveyed through peer advice, on risk-taking behavior in 15- to 17-year-old adolescents (N = 76). Participants played a card-guessing task alone and with online peer advice. Results showed that risk-taking increased in the presence of peers. The results further showed that adolescents took into account the uncertainty associated with gambles, as well as the social norms conveyed by peers. Our findings suggest that peers are most influential in uncertain situations and demonstrate the value of a social norms approach in examining the processes underlying peer effects. © 2016 The Authors. Journal of Research on Adolescence © 2016 Society for Research on Adolescence.

Redefining Full-Time in College: Evidence on 15-Credit Strategies

ERIC Educational Resources Information Center

Klempin, Serena

2014-01-01

Because federal financial aid guidelines stipulate that students must be enrolled in a minimum of 12 credits per semester in order to receive the full amount of aid, many colleges and universities define full-time enrollment as 12 credits per semester. Yet, if a student takes only 12 credits each fall and spring term, it is impossible to complete…

Proton stopping using a full conserving dielectric function in plasmas at any degeneracy

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

Barriga-Carrasco, Manuel D.

2010-10-15

In this work, we present a dielectric function including the three conservation laws (density, momentum and energy) when we take into account electron-electron collisions in a plasma at any degeneracy. This full conserving dielectric function (FCDF) reproduces the random phase approximation (RPA) and Mermin ones, which confirms this outcome. The FCDF is applied to the determination of the proton stopping power. Differences among diverse dielectric functions in the proton stopping calculation are minimal if the plasma electron collision frequency is not high enough. These discrepancies can rise up to 2% between RPA values and the FCDF ones, and to 8%more » between the Mermin ones and FCDF ones. The similarity between RPA and FCDF results is not surprising, as all conservation laws are also considered in RPA dielectric function. Even for plasmas with low collision frequencies, those discrepancies follow the same behavior as for plasmas with higher frequencies. Then, discrepancies do not depend on the plasma degeneracy but essentially do on the value of the plasma collision frequency.« less

Does health promote economic growth? Portuguese case study: from dictatorship to full democracy.

PubMed

Morgado, Sónia Maria Aniceto

2014-07-01

This paper revisits the debate on health and economic growth (Deaton in J Econ Lit 51:113-158, 2003) focusing on the Portuguese case by testing the relationship between growth and health. We test Portuguese insights, using time series data from 1960 to 2005, taking into account different variables (life expectancy, labour, capital, infant mortality) and considering the years that included major events on the political scene, such as the dictatorship and a closed economy (1960-1974), a revolution (1974) and full democracy and an open economy (1975-2005), factors that influence major economic, cultural, social and politic indicators. Therefore the analysis is carried out adopting Lucas' (J Monet Econ 22(1):3-42, 1988) endogenous growth model that considers human capital as one factor of production, it adopts a VAR (vector autoregressive) model to test the causality between growth and health. Estimates based on the VAR seem to confirm that economic growth influences the health process, but health does not promote growth, during the period under study.

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…

International Accounting and the Accounting Educator.

ERIC Educational Resources Information Center

Laribee, Stephen F.

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

78 FR 26751 - Taking of Threatened or Endangered Marine Mammals Incidental to Commercial Fishing Operations...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-08

... years to authorize the incidental, but not intentional, taking of three stocks of marine mammals listed..., shall for a period of up to three years allow the incidental taking of marine mammal species listed... full year post- Take Reduction Plan implementation (October 30, 1997)), through December 31, 2011. This...

17 CFR 17.01 - Identification of special accounts, volume threshold accounts, and omnibus accounts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 17 Commodity and Securities Exchanges 1 2014-04-01 2014-04-01 false Identification of special accounts, volume threshold accounts, and omnibus accounts. 17.01 Section 17.01 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REPORTS BY REPORTING MARKETS, FUTURES COMMISSION MERCHANTS, CLEARING MEMBERS, AND FOREIGN BROKERS §...

Failing Tests: Commentary on "Adapting Educational Measurement to the Demands of Test-Based Accountability"

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…

Accounting Employers' Expectations--The Ideal Accounting Graduates

ERIC Educational Resources Information Center

Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

2016-01-01

This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-26

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

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...

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…

The Impact of Accountability on Teachers' Assessments of Student Performance: A Social Cognitive Analysis

ERIC Educational Resources Information Center

Krolak-Schwerdt, Sabine; Bohmer, Matthias; Grasel, Cornelia

2013-01-01

Research on teachers' judgments of student performance has demonstrated that educational assessments may be biased or may more correctly take the achievements of students into account depending on teachers' motivations while making the judgment. Building on research on social judgment formation the present investigation examined whether the…

The Uniform Chart of Accounts and Its Use in Management Control.

DTIC Science & Technology

1982-10-01

accounting reports [Ref. 10: p.45]. Horngren [Ref. 5: p. 162] notes that a common complaint of *, managers is that they are unfairly charged with costs ...aids of amsst 0W somir IM WOR M oo Owp U CA Hospital Management Control Uniform Chart of Accounts Performance Measurement Hospital Cost Accounting ...Output Measurement HCU 30. he.T ACT fCamnnus m .. s ado It 09000*Min d IdWOReeO 661 eammeei ~Full implementation of thc Uniform Chart of Accounts (UCA

The impact of stroke unit care on outcome in a Scottish stroke population, taking into account case mix and selection bias.

PubMed

Turner, Melanie; Barber, Mark; Dodds, Hazel; Dennis, Martin; Langhorne, Peter; Macleod, Mary Joan

2015-03-01

Randomised trials indicate that stroke unit care reduces morbidity and mortality after stroke. Similar results have been seen in observational studies but many have not corrected for selection bias or independent predictors of outcome. We evaluated the effect of stroke unit compared with general ward care on outcomes after stroke in Scotland, adjusting for case mix by incorporating the six simple variables (SSV) model, also taking into account selection bias and stroke subtype. We used routine data from National Scottish datasets for acute stroke patients admitted between 2005 and 2011. Patients who died within 3 days of admission were excluded from analysis. The main outcome measures were survival and discharge home. Multivariable logistic regression was used to estimate the OR for survival, and adjustment was made for the effect of the SSV model and for early mortality. Cox proportional hazards model was used to estimate the hazard of death within 365 days. There were 41 692 index stroke events; 79% were admitted to a stroke unit at some point during their hospital stay and 21% were cared for in a general ward. Using the SSV model, we obtained a receiver operated curve of 0.82 (SE 0.002) for mortality at 6 months. The adjusted OR for survival at 7 days was 3.11 (95% CI 2.71 to 3.56) and at 1 year 1.43 (95% CI 1.34 to 1.54) while the adjusted OR for being discharged home was 1.19 (95% CI 1.11 to 1.28) for stroke unit care. In routine practice, stroke unit admission is associated with a greater likelihood of discharge home and with lower mortality up to 1 year, after correcting for known independent predictors of outcome, and excluding early non-modifiable mortality. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

Accounting for misclassification error in retrospective smoking data.

PubMed

Kenkel, Donald S; Lillard, Dean R; Mathios, Alan D

2004-10-01

Recent waves of major longitudinal surveys in the US and other countries include retrospective questions about the timing of smoking initiation and cessation, creating a potentially important but under-utilized source of information on smoking behavior over the life course. In this paper, we explore the extent of, consequences of, and possible solutions to misclassification errors in models of smoking participation that use data generated from retrospective reports. In our empirical work, we exploit the fact that the National Longitudinal Survey of Youth 1979 provides both contemporaneous and retrospective information about smoking status in certain years. We compare the results from four sets of models of smoking participation. The first set of results are from baseline probit models of smoking participation from contemporaneously reported information. The second set of results are from models that are identical except that the dependent variable is based on retrospective information. The last two sets of results are from models that take a parametric approach to account for a simple form of misclassification error. Our preliminary results suggest that accounting for misclassification error is important. However, the adjusted maximum likelihood estimation approach to account for misclassification does not always perform as expected. Copyright 2004 John Wiley & Sons, Ltd.

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-27

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

Transition from leg to wing forces during take-off in birds.

PubMed

Provini, Pauline; Tobalske, Bret W; Crandell, Kristen E; Abourachid, Anick

2012-12-01

Take-off mechanics are fundamental to the ecology and evolution of flying animals. Recent research has revealed that initial take-off velocity in birds is driven mostly by hindlimb forces. However, the contribution of the wings during the transition to air is unknown. To investigate this transition, we integrated measurements of both leg and wing forces during take-off and the first three wingbeats in zebra finch (Taeniopygia guttata, body mass 15 g, N=7) and diamond dove (Geopelia cuneata, body mass 50 g, N=3). We measured ground reaction forces produced by the hindlimbs using a perch mounted on a force plate, whole-body and wing kinematics using high-speed video, and aerodynamic forces using particle image velocimetry (PIV). Take-off performance was generally similar between species. When birds were perched, an acceleration peak produced by the legs contributed to 85±1% of the whole-body resultant acceleration in finch and 77±6% in dove. At lift-off, coincident with the start of the first downstroke, the percentage of hindlimb contribution to initial flight velocity was 93.6±0.6% in finch and 95.2±0.4% in dove. In finch, the first wingbeat produced 57.9±3.4% of the lift created during subsequent wingbeats compared with 62.5±2.2% in dove. Advance ratios were <0.5 in both species, even when taking self-convection of shed vortices into account, so it was likely that wing-wake interactions dominated aerodynamics during wingbeats 2 and 3. These results underscore the relatively low contribution of the wings to initial take-off, and reveal a novel transitional role for the first wingbeat in terms of force production.

Taking on the Heat—a Narrative Account of How Infrared Cameras Invite Instant Inquiry

NASA Astrophysics Data System (ADS)

Haglund, Jesper; Jeppsson, Fredrik; Schönborn, Konrad J.

2016-10-01

Integration of technology, social learning and scientific models offers pedagogical opportunities for science education. A particularly interesting area is thermal science, where students often struggle with abstract concepts, such as heat. In taking on this conceptual obstacle, we explore how hand-held infrared (IR) visualization technology can strengthen students' understanding of thermal phenomena. Grounded in the Swedish physics curriculum and part of a broader research programme on educational uses of IR cameras, we have developed laboratory exercises around a thermal storyline, in conjunction with the teaching of a heat-flow model. We report a narrative analysis of how a group of five fourth-graders, facilitated by a researcher, predicts, observes and explains (POE) how the temperatures change when they pour hot water into a ceramic coffee mug and a thin plastic cup. Four chronological episodes are described and analysed as group interaction unfolded. Results revealed that the students engaged cognitively and emotionally with the POE task and, in particular, held a sustained focus on making observations and offering explanations for the scenarios. A compelling finding was the group's spontaneous generation of multiple "what-ifs" in relation to thermal phenomena, such as blowing on the water surface, or submerging a pencil into the hot water. This was followed by immediate interrogation with the IR camera, a learning event we label instant inquiry. The students' expressions largely reflected adoption of the heat-flow model. In conclusion, IR cameras could serve as an access point for even very young students to develop complex thermal concepts.

Untroubling abortion: A discourse analysis of women’s accounts

PubMed Central

2017-01-01

In this paper, I highlight key differences between a discourse analytic approach to women’s accounts of abortion and that taken by the growing body of research that seeks to explore and measure women’s experiences of abortion stigma. Drawing on critical analyses of the conceptualisation of stigma in other fields of healthcare, I suggest that research on abortion stigma often risks reifying it by failing to consider how identities are continually re-negotiated through language-use. In contrast, by attending to language as a form of social action, discursive psychology makes it possible to emphasise speakers’ capacity to construct “untroubled” (i.e. non-stigmatised) identities, while acknowledging that this process is constrained by the contexts in which talk takes place. My analysis applies these insights to interviews with women concerning their experiences of having an abortion in England. I highlight three forms of discursive work through which women navigate “trouble” in their accounts of abortion, and critically consider the resources available for meaning-making within this particular context of talk. In doing so, I aim to provoke reflection about the discursive frameworks through which women’s accounts of abortion are solicited and explored. PMID:28546656

Intersections of Accountability and Special Education: The Social Justice Implications of Policy and Practice

ERIC Educational Resources Information Center

Castro-Villarreal, Felicia; Nichols, Sharon L.

2016-01-01

High-stakes testing accountability has wreaked havoc on America's public schools. Since the passage of NCLB in 2001, virtually every public school student has experienced the pressures of preparing for, practicing, and taking standardized state exams, the results of which have had significant consequences for their schools, teachers, and…

30 CFR 1206.173 - How do I calculate the alternative methodology for dual accounting?

Code of Federal Regulations, 2012 CFR

2012-07-01

...) Turtle Mountain Reservation; (N) Ute Mountain Ute Reservation; (O) Uintah and Ouray Reservation; (P) Wind... equation, the increment for dual accounting is the number you take from the applicable Btu range, determined under paragraph (b)(3) of this section, in the following table: BTU range Increment if Lessee has...

30 CFR 1206.173 - How do I calculate the alternative methodology for dual accounting?

Code of Federal Regulations, 2014 CFR

2014-07-01

...) Turtle Mountain Reservation; (N) Ute Mountain Ute Reservation; (O) Uintah and Ouray Reservation; (P) Wind... equation, the increment for dual accounting is the number you take from the applicable Btu range, determined under paragraph (b)(3) of this section, in the following table: BTU range Increment if Lessee has...

30 CFR 1206.173 - How do I calculate the alternative methodology for dual accounting?

Code of Federal Regulations, 2011 CFR

2011-07-01

... Ute Reservation; (M) Turtle Mountain Reservation; (N) Ute Mountain Ute Reservation; (O) Uintah and... equation, the increment for dual accounting is the number you take from the applicable Btu range, determined under paragraph (b)(3) of this section, in the following table: BTU range Increment if Lessee has...

30 CFR 1206.173 - How do I calculate the alternative methodology for dual accounting?

Code of Federal Regulations, 2013 CFR

2013-07-01

...) Turtle Mountain Reservation; (N) Ute Mountain Ute Reservation; (O) Uintah and Ouray Reservation; (P) Wind... equation, the increment for dual accounting is the number you take from the applicable Btu range, determined under paragraph (b)(3) of this section, in the following table: BTU range Increment if Lessee has...

Gender Differences in Attitudes toward Computers and Performance in the Accounting Information Systems Class

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'…

Some Assembly Required: Building a Better Accountability System for California. Education Sector Reports

ERIC Educational Resources Information Center

Carey, Kevin

2012-01-01

For years California has been a leader in public education. In 1999, the state implemented some of the strongest content standards in the country through its main accountability metric, the Academic Performance Index (API). The state has also signed onto the Common Core State Standards, taking important steps to ensure its students are college-…

Design optimization of cold-formed steel portal frames taking into account the effect of building topology

NASA Astrophysics Data System (ADS)

Phan, Duoc T.; Lim, James B. P.; Sha, Wei; Siew, Calvin Y. M.; Tanyimboh, Tiku T.; Issa, Honar K.; Mohammad, Fouad A.

2013-04-01

Cold-formed steel portal frames are a popular form of construction for low-rise commercial, light industrial and agricultural buildings with spans of up to 20 m. In this article, a real-coded genetic algorithm is described that is used to minimize the cost of the main frame of such buildings. The key decision variables considered in this proposed algorithm consist of both the spacing and pitch of the frame as continuous variables, as well as the discrete section sizes. A routine taking the structural analysis and frame design for cold-formed steel sections is embedded into a genetic algorithm. The results show that the real-coded genetic algorithm handles effectively the mixture of design variables, with high robustness and consistency in achieving the optimum solution. All wind load combinations according to Australian code are considered in this research. Results for frames with knee braces are also included, for which the optimization achieved even larger savings in cost.

Threat to life and risk-taking behaviors: a review of empirical findings and explanatory models.

PubMed

Ben-Zur, Hasida; Zeidner, Moshe

2009-05-01

This article reviews the literature focusing on the relationship between perceived threat to life and risk-taking behaviors. The review of empirical data, garnered from field studies and controlled experiments, suggests that personal threat to life results in elevated risk-taking behavior. To account for these findings, this review proposes a number of theoretical explanations. These frameworks are grounded in divergent conceptual models: coping with stress, emotion regulation, replenishing of lost resources through self-enhancement, modifications of key parameters of cognitive processing of risky outcomes, and neurocognitive mechanisms. The review concludes with a number of methodological considerations, as well as directions for future work in this promising area of research.

An oscillator model of the timing of turn-taking.

PubMed

Wilson, Margaret; Wilson, Thomas P

2005-12-01

When humans talk without conventionalized arrangements, they engage in conversation--that is, a continuous and largely nonsimultaneous exchange in which speakers take turns. Turn-taking is ubiquitous in conversation and is the normal case against which alternatives, such as interruptions, are treated as violations that warrant repair. Furthermore, turn-taking involves highly coordinated timing, including a cyclic rise and fall in the probability of initiating speech during brief silences, and involves the notable rarity, especially in two-party conversations, of two speakers' breaking a silence at once. These phenomena, reported by conversation analysts, have been neglected by cognitive psychologists, and to date there has been no adequate cognitive explanation. Here, we propose that, during conversation, endogenous oscillators in the brains of the speaker and the listeners become mutually entrained, on the basis of the speaker's rate of syllable production. This entrained cyclic pattern governs the potential for initiating speech at any given instant for the speaker and also for the listeners (as potential next speakers). Furthermore, the readiness functions of the listeners are counterphased with that of the speaker, minimizing the likelihood of simultaneous starts by a listener and the previous speaker. This mutual entrainment continues for a brief period when the speech stream ceases, accounting for the cyclic property of silences. This model not only captures the timing phenomena observed inthe literature on conversation analysis, but also converges with findings from the literatures on phoneme timing, syllable organization, and interpersonal coordination.

18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., Accumulated deferred investment tax credits. 367.2550 Section 367.2550 Conservation of Power and Water... 255, Accumulated deferred investment tax credits. This account must be credited with all investment tax credits deferred by companies that have elected to follow deferral accounting, partial or full...

Bidirectional associations between alcohol use and sexual risk-taking behavior from adolescence into young adulthood.

PubMed

O'Hara, Ross E; Cooper, M Lynne

2015-05-01

Overwhelming evidence indicates that sexual risk-taking behavior and alcohol use are linked, but the nature, strength, and timing of these relations may differ between gender and racial subgroups. These issues were addressed by examining the course and interrelations of both behaviors from adolescence into young adulthood, as well as how these patterns differed between both men and women and between Blacks and Whites. Data came from a representative, community-based sample of 1867 urban participants surveyed up to 5 times over a 15-year period. Although both prospective and trajectory analyses showed that adolescent involvement in one behavior predicted later involvement in the other, most patterns were moderated by gender, race, or both. In general, positive, bidirectional associations were discovered among men and Whites. Among women, adolescent sexual risk-taking behavior positively predicted later drinking, but not vice versa. For Blacks, adolescent alcohol use was inconsistently related to later sexual risk-taking behavior, and adolescent sexual risk-taking negatively predicted later alcohol use. Results suggest that associations between sexual risk-taking behavior and alcohol use are more complex than previously thought and that an adequate understanding of these links must account for both gender and racial differences.

Soil conservation service curve number: How to take into account spatial and temporal variability

NASA Astrophysics Data System (ADS)

Rianna, M.; Orlando, D.; Montesarchio, V.; Russo, F.; Napolitano, F.

2012-09-01

The most commonly used method to evaluate rainfall excess, is the Soil Conservation Service (SCS) runoff curve number model. This method is based on the determination of the CN valuethat is linked with a hydrological soil group, cover type, treatment, hydrologic condition and antecedent runoff condition. To calculate the antecedent runoff condition the standard procedure needs to calculate the rainfall over the entire basin during the five days previous to the beginning of the event in order to simulate and then to use that volume of rainfall to calculate the antecedent moisture condition (AMC). This is necessary in order to obtain the correct curve number value. The value of the modified parameter is then kept constant throughout the whole event. The aim of this work is to evaluate the possibility of improving the curve number method. The various assumptions are focused on modifying those related to rainfall and the determination of an AMC condition and their role in the determination of the value of the curve number parameter. In order to consider the spatial variability we assumed that the rainfall which influences the AMC and the CN value does not account for the rainfall over the entire basin, but for the rainfall within a single cell where the basin domain is discretized. Furthermore, in order to consider the temporal variability of rainfall we assumed that the value of the CN of the single cell is not maintained constant during the whole event, but instead varies throughout it according to the time interval used to define the AMC conditions.

Taking Care of Your Diabetes Means Taking Care of Your Heart (Tip Sheet)

MedlinePlus

... Diabetes Means Taking Care of Your Heart Taking Care of Your Diabetes Means Taking Care of Your Heart Diabetes and Heart Disease For ... What you can do now Ask your health care team these questions: What can I do to ...

Analysis of the scattering and absorption properties of ellipsoidal nanoparticle arrays for the design of full-color transparent screens

NASA Astrophysics Data System (ADS)

Monti, Alessio; Toscano, Alessandro; Bilotti, Filiberto

2017-06-01

The introduction of nanoparticles-based screens [C. W. Hsu, Nat. Commun. 5, 3152 (2014)] has paved the way to the realization of low-cost transparent displays with a wide viewing angle and scalability to large size. Despite the huge potentialities of this approach, the design of a nanoparticles array exhibiting a sharp scattering response in the optical spectrum is still a challenging task. In this manuscript, we investigate the suitability of ellipsoidal plasmonic nanoparticles for this purpose. First, we show that some trade-offs between the sharpness of the scattering response of the array and its absorption level apply. Starting from these considerations, we prove that prolate nanoparticles may be a plausible candidate for achieving the peculiar features required in transparent screen applications. An example of a full-color and almost-isotropic transparent screen is finally proposed and its robustness towards the geometrical inaccuracies that may arise during the fabrication process is assessed. All the analytical considerations, carried out through an analytical model taking into account the surface dispersion effect affecting the nanoparticles, are supported by a proper set of full-wave simulations.

Negotiating the terrain of high-stakes accountability in science teaching

NASA Astrophysics Data System (ADS)

Aronson, Isaak

the reauthorization of No Child Left Behind, they may not pay adequate attention to all the inconsistencies. Educators and researchers must take a critical look at accountability policies. Accountability should promote optimism, responsibility, job satisfaction, avenues for developing pedagogical expertise, and collaboration between teachers and administrators. Only then is it likely to improve educational opportunities for all students.

Toward a Measure of Accountability in Nursing: A Three-Stage Validation Study.

PubMed

Drach-Zahavy, Anat; Leonenko, Marina; Srulovici, Einav

2018-06-04

To develop and psychometrically evaluate a three-dimensional questionnaire suitable for evaluating personal and organizational accountability in nurses. Accountability is defined as a three-dimensional value, directing professionals to take responsibility for their decisions and actions, to be willing to explain them (transparency) and to be judged according to society's accepted values (answerability). Despite the relatively clear definition, measurement of accountability lags well behind. Existing self-report questionnaires do not fully capture the complexity of the concept; nor do they capture the different sources of accountability (e.g., personal accountability, organizational accountability). A three-stage measure development. Data were collected during 2015-2016. In Phase 1, an initial database of items (N = 74) was developed, based on literature review and qualitative study, establishing face and content validity. In Phase 2, the face, content, construct and criterion-related validity of the initial questionnaires (19 items for personal and organizational accountability questionnaire) was established with a sample of 229 nurses. In Phase 3, the final questionnaires (19 items each) were validated with a new sample of 329 nurses and established construct validity. The final version of the instruments comprised 19 items, suitable for assessing personal and organizational accountability. The questionnaire referred to the dimensions of responsibility, transparency and answerability. The findings established the instrument's content, construct and criterion-related validity, as well as good internal reliability. The questionnaire portrays accountability in nursing, by capturing nurses' subjective perceptions of accountability dimensions (responsibility, transparency, answerability), as demonstrated by personal and organizational values. This article is protected by copyright. All rights reserved. This article is protected by copyright. All rights reserved.

18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

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 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

Primary Care Sports Medicine: A Full-Timer's Perspective.

ERIC Educational Resources Information Center

Moats, William E.

1988-01-01

This article describes the history and structure of a sports medicine facility, the patient care services it offers, and the types of injuries treated at the center. Opportunities and potentials for physicians who wish to enter the field of sports medicine on a full-time basis are described, as are steps to take to prepare to do so. (Author/JL)

Supersonic full-potential methods for missile body analysis

NASA Technical Reports Server (NTRS)

Pittman, James L.

1992-01-01

Accounts are presented of representative applications to missile bodies of arbitrary shape of methods based on the steady form of the full potential equation. The NCOREL and SIMP full-potential codes are compared, and their results are evaluated for the cases of an arrow wing and a wing-body configuration. Attention is given to the effect of cross-sectional and longitudinal geometries. Comparisons of surface pressure and longitudinal force and moment data for circular and elliptic bodies have shown that the full-potential methods yielded excellent results in attached-flow conditions. Results are presented for a conical star body, waveriders, the Shuttle Orbiter, and a highly swept wing-body cruising at Mach 4.

Assessing fullness of asthma patients' aerosol inhalers.

PubMed Central

Rickenbach, M A; Julious, S A

1994-01-01

BACKGROUND. The importance of regular medication in order to control asthma symptoms is recognized. However, there is no accurate mechanism for assessing the fullness of aerosol inhalers. The contribution to asthma morbidity of unexpectedly running out of inhaled medication is unknown. AIM. A study was undertaken to determine how patients assess inhaler fullness and the accuracy of their assessments, and to evaluate the floatation method of assessing inhaler fullness. METHOD. An interview survey of 98 patients (51% of those invited to take part), using 289 inhalers, was completed at one general practice in Hampshire. RESULTS. One third of participants said they had difficulty assessing aerosol inhaler fullness and those aged 60 years and over were found to be more inaccurate in assessing fullness than younger participants. Shaking the inhaler to feel the contents move was the commonest method of assessment. When placed in water, an inhaler canister floating on its side with a corner of the canister valve exposed to air indicates that the canister is less than 15% full (sensitivity 90%, specificity 99%). CONCLUSION. Floating a canister in water provides an objective measurement of aerosol inhaler fullness. Providing the method is recommended by the aerosol inhaler manufacturer, general practitioners should demonstrate the floatation method to patients experiencing difficulty in assessing inhaler fullness. PMID:7619099

Assessing fullness of asthma patients' aerosol inhalers.

PubMed

Rickenbach, M A; Julious, S A

1994-07-01

The importance of regular medication in order to control asthma symptoms is recognized. However, there is no accurate mechanism for assessing the fullness of aerosol inhalers. The contribution to asthma morbidity of unexpectedly running out of inhaled medication is unknown. A study was undertaken to determine how patients assess inhaler fullness and the accuracy of their assessments, and to evaluate the floatation method of assessing inhaler fullness. An interview survey of 98 patients (51% of those invited to take part), using 289 inhalers, was completed at one general practice in Hampshire. One third of participants said they had difficulty assessing aerosol inhaler fullness and those aged 60 years and over were found to be more inaccurate in assessing fullness than younger participants. Shaking the inhaler to feel the contents move was the commonest method of assessment. When placed in water, an inhaler canister floating on its side with a corner of the canister valve exposed to air indicates that the canister is less than 15% full (sensitivity 90%, specificity 99%). Floating a canister in water provides an objective measurement of aerosol inhaler fullness. Providing the method is recommended by the aerosol inhaler manufacturer, general practitioners should demonstrate the floatation method to patients experiencing difficulty in assessing inhaler fullness.

Using Social Network Analysis to Measure the Impact and Value of Work That Takes Us beyond Institutional Boundaries

ERIC Educational Resources Information Center

Cassidy, Alice; Poole, Gary

2016-01-01

In educational development, accountability is paramount, in particular for activities that take educational developers away from their institutional boundaries to local, national, and international venues. Educational developers must demonstrate the benefits of such work to the home institution and its constituents. We asked educational developers…

Best practice in unbilled account management: one medical center's story.

PubMed

Menaker, Debra; Miller, Joshua

2016-02-01

After implementing its new electronic health record, a large metropolitan academic medical center (AMC) decided to optimize its supporting business systems, beginning with billing. By identifying problems and taking the following corrective actions immediately, the AMC significantly reduced the number and average age of its unbilled accounts: Realigning system automation to improve routing efficiency. Facilitating interdisciplinary collaboration to better identify and correct the root causes of issues. Ensuring transparent data reporting by setting up different ways of viewing the underlying information.

A cross-culture, cross-gender comparison of perspective taking mechanisms.

PubMed

Kessler, Klaus; Cao, Liyu; O'Shea, Kieran J; Wang, Hongfang

2014-06-22

Being able to judge another person's visuo-spatial perspective is an essential social skill, hence we investigated the generalizability of the involved mechanisms across cultures and genders. Developmental, cross-species, and our own previous research suggest that two different forms of perspective taking can be distinguished, which are subserved by two distinct mechanisms. The simpler form relies on inferring another's line-of-sight, whereas the more complex form depends on embodied transformation into the other's orientation in form of a simulated body rotation. Our current results suggest that, in principle, the same basic mechanisms are employed by males and females in both, East-Asian (EA; Chinese) and Western culture. However, we also confirmed the hypothesis that Westerners show an egocentric bias, whereas EAs reveal an other-oriented bias. Furthermore, Westerners were slower overall than EAs and showed stronger gender differences in speed and depth of embodied processing. Our findings substantiate differences and communalities in social cognition mechanisms across genders and two cultures and suggest that cultural evolution or transmission should take gender as a modulating variable into account.

Accountability.

ERIC Educational Resources Information Center

Lashway, Larry

1999-01-01

This issue reviews publications that provide a starting point for principals looking for a way through the accountability maze. Each publication views accountability differently, but collectively these readings argue that even in an era of state-mandated assessment, principals can pursue proactive strategies that serve students' needs. James A.…

Trace Gas and Carbon Sequestration Dynamics in Temperate Croplands and Successional Ecosystems: A Full-Cost Accounting

NASA Astrophysics Data System (ADS)

Robertson, G. P.; McSwiney, C. P.

2003-12-01

Agriculture is responsible for 21-25% of the global anthropic CO2 flux, 55-60% of the anthropic CH4 flux, and 65-80% of the anthopic flux of N2O. A number of CO2 stabilization strategies target agricultural production practices, and the potential for simultaneously abating fluxes of the non-CO2 greenhouse gases is substantial. But so is the potential for creating greenhouse gas (GHG) liabilities, the unintentional increase in one or more GHGs by activities that mitigate another. Whole-system accounting provides a means for including all GHG-contributing processes in the same cropping system analysis in order to illuminate major liabilities and synergies. We contrast a field crop system in the upper U.S. midwest with unmanaged successional ecosystems in the same landscape, and provide evidence that N2O flux - the major contributor to radiative forcing in row-crop systems - can be abated with little loss of crop productivity.

Theory of mind and wisdom: The development of different forms of perspective-taking in late adulthood.

PubMed

Rakoczy, Hannes; Wandt, Raphaela; Thomas, Stefanie; Nowak, Jana; Kunzmann, Ute

2018-02-01

How does perspective-taking develop over the lifespan? This question has been investigated in two separate research traditions, dealing with theory of mind (ToM) and wisdom, respectively. Operating in almost complete isolation from each other, and using rather different conceptual approaches, these two traditions have produced seemingly contradictory results: While perspective-taking has been consistently found to decline in old age in ToM research, studies on wisdom have mostly found that perspective-taking remains constant or sometimes even increases in later adulthood. This study sought to integrate these two lines of research and clarify the seemingly contradictory patterns of findings by systematically testing for both forms of perspective-taking and their potential cognitive foundations. The results revealed (1) the dissociation in developmental patterns between ToM perspective-taking (declining with age) and wisdom-related perspective-taking (no decline with age) also held - documented here for the first time - in one and the same sample of younger versus older adults; (2) this dissociation was of limited generality: It did not (or only partly) hold once the material of the two types of tasks was more closely matched; and (3) the divergent developmental patterns of ToM perspective-taking versus wisdom-related perspective-taking could be accounted for to some degree by the fact that only TOM perspective-taking was related to developmental changes in fluid intelligence. © 2017 The British Psychological Society.

A Tale of Two Types of Perspective Taking: Sex Differences in Spatial Ability.

PubMed

Tarampi, Margaret R; Heydari, Nahal; Hegarty, Mary

2016-11-01

Sex differences in favor of males have been documented in measures of spatial perspective taking. In this research, we examined whether social factors (i.e., stereotype threat and the inclusion of human figures in tasks) account for these differences. In Experiment 1, we evaluated performance when perspective-taking tests were framed as measuring either spatial or social (empathetic) perspective-taking abilities. In the spatial condition, tasks were framed as measures of spatial ability on which males have an advantage. In the social condition, modified tasks contained human figures and were framed as measures of empathy on which females have an advantage. Results showed a sex difference in favor of males in the spatial condition but not the social condition. Experiments 2 and 3 indicated that both stereotype threat and including human figures contributed to these effects. Results suggest that females may underperform on spatial tests in part because of negative performance expectations and the character of the spatial tests rather than because of actual lack of abilities. © The Author(s) 2016.

Size, Book-to-Market Ratio and Relativity of Accounting Information Value: Empirical Research on the Chinese Listed Company

NASA Astrophysics Data System (ADS)

Yu, Jing; Cheng, Siwei; Xu, Bin

Recently there are many literatures studying the effect of factors such as size or book-market ratio on fluctuation of accounting earnings, stock price or earnings respectively, but so far their affection on accounting information value relativity has been scarcely addressed. This paper presents the detail analyses of their effect of the two factors to the relativity of accounting information value respectively by taking Shanghai and Shenzhen stock markets as sample. And the analyses supports the following two hypotheses, (1) The relativity of accounting information value of big size corporation is more than that of small size corporation. (2) The relativity of accounting information value of low B/M ratio corporation is more than that of low B/M ratio corporation.

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

ERIC Educational Resources Information Center

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

ERIC Educational Resources Information Center

Machera, Robert P.; Machera, Precious C.

2017-01-01

There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

Student Perceptions and Experiences Using Jing and Skype in an Accounting Information Systems Class

ERIC Educational Resources Information Center

Charron, Kimberly; Raschke, Robyn

2014-01-01

The authors examine the use of technology to support students in their learning of practical accounting software applications while taking a traditional on-campus class. Specifically, they look at how Jing and Skype are used to facilitate successful completion of a series of simulations using Netsuite (NetSuite, Inc., San Mateo, CA) accounting…

Effects of a Computerized Program on Use of the Test-Taking Strategy by Secondary Students with Disabilities

ERIC Educational Resources Information Center

Lancaster, Paula E.; Schumaker, Jean B.; Lancaster, Sean J. C.; Deshler, Donald D.

2009-01-01

Students with disabilities must meet many testing demands, given the current emphasis on accountability and state competency testing. The purpose of this project was to develop and field test a computerized program to teach the Test-Taking Strategy (Hughes, Schumaker, Deshler, & Mercer, 1988) to secondary-level students with disabilities. The…

Counting, accounting, and accountability: Helen Verran's relational empiricism.

PubMed

Kenney, Martha

2015-10-01

Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

School Accountability.

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…

Accounting Issues: An Essay Series. Part II--Accounts Receivable

ERIC Educational Resources Information Center

Laux, Judith A.

2007-01-01

This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

Solving Accounting Problems: Differences between Accounting Experts and Novices.

ERIC Educational Resources Information Center

Marshall, P. Douglas

2002-01-01

Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

Why good accountants do bad audits.

PubMed

Bazerman, Max H; Loewenstein, George; Moore, Don A

2002-11-01

On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment.

Randomly Accountable

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.…

Hospital cost accounting and the new imperative.

PubMed

Sabin, P

1987-05-01

Government regulatory structures, prospective payment mechanisms, a more competitive environment, and attempts to link cost accounting principles to planning, budgeting, and fiscal control all have served as catalysts for hospitals to increase their reliance and emphasis on cost accounting. Current hospital accounting systems are relatively inexpensive to develop and maintain, and they fulfill the financial reporting requirements mandated by Medicare and other third-party payers. These systems, however, do not provide information on what specific service units cost, and managers must have this information to make optimal trade-offs between quality, availability, and cost of medical services. Most health care organizations have a predetermined charge for each type of service, but the charge may not accurately portray the cost of providing the service. Knowing true costs will enable managers to select the most cost-effective method of treating a patient; know the financial implications of adding tests or procedures; relate costs to established norms of care; establish ranges of acceptable costs in various diagnostic groups; negotiate more successfully with rate review organizations and health maintenance organizations; and vigorously market and advertise the services that most contribute to the organization's overall financial health. The goal of microcosting is to determine the full cost of providing specific service units. The microcosting process comprises three components: data collection, cost modeling, and cost analysis. Microcosting is used to determine full costs for 20 percent of the hospital's procedures that are responsible for generating 80 percent of the hospital's gross revenue. Full costs are established by adding labor costs, materials costs, equipment depreciation costs, departmental overhead costs, and corporate overhead costs.(ABSTRACT TRUNCATED AT 250 WORDS)

Adolescent accounts of the UK National Lottery and scratchcards: an analysis using Q-sorts.

PubMed

Wood, Richard T A; Griffiths, Mark D; Derevensky, Jeffrey L; Gupta, Rina

2002-01-01

The study examined adolescents' accounts of the UK National Lottery and scratchcards. Q-sorts were used to examine the views of 62 participants aged between 11 and 15 years of age. Findings identified four distinct accounts in relation to the National Lottery (Moral Opposition, Luck Seeking, Rationalist, & Uncertainty), and four distinct accounts in relation to scratchcards (Scepticism, Thrill-Seeking, Rationalist, & Libertarian). Some of the accounts identified described the UK National Lottery and scratchcards as bona fide forms of gambling. Reports indicated that adolescents were pessimistic about the chances of winning large sums of money, while other accounts demonstrated gambling misperceptions particularly in relation to their belief in luck and the laws of probability. It is argued that to fully understand why adolescents take part in these activities it is important to consider the diverse ways that adolescents represent these activities. These differing representations will have consequences for measures aimed at reducing, preventing, or treating adolescent problem gambling. The utility of Q-sorts as a technique for examining the views of problem and non-problem gamblers is also discussed.

Strengthening of accountability systems to create healthy food environments and reduce global obesity.

PubMed

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.

A full simulation of the Quetzal echo at the Mayan pyramid of Kukulkan at Chichen Itza in Mexico

NASA Astrophysics Data System (ADS)

Declercq, Nico F.; Degrieck, Joris; Briers, Rudy; Leroy, Oswald

2003-04-01

It is well known that a handclap in front of the staircase of the pyramid produces an echo that sounds similar to the chirp of the Quetzal bird. This phenomenon occurs due to diffraction. There exist some publications concerning this phenomenon and even some first attempts are reported to simulate it. However, no full simulation (amplitude, frequency, time) has ever been reported before. The present work presents a simulation which is based on the theory of the diffraction of plane waves and which takes into account continuity conditions. The latter theory is the building block for an extended theory that tackles the diffraction of a spherical sound pulse. By means of these principles it is possible to entirely simulate the echo following a handclap in front of the staircase. [Work supported by The Flemish Institute for the Encouragement of the Scientific and Technological Research in Industry (I.W.T.)

3D inversion of full gravity gradient tensor data in spherical coordinate system using local north-oriented frame

NASA Astrophysics Data System (ADS)

Zhang, Yi; Wu, Yulong; Yan, Jianguo; Wang, Haoran; Rodriguez, J. Alexis P.; Qiu, Yue

2018-04-01

In this paper, we propose an inverse method for full gravity gradient tensor data in the spherical coordinate system. As opposed to the traditional gravity inversion in the Cartesian coordinate system, our proposed method takes the curvature of the Earth, the Moon, or other planets into account, using tesseroid bodies to produce gravity gradient effects in forward modeling. We used both synthetic and observed datasets to test the stability and validity of the proposed method. Our results using synthetic gravity data show that our new method predicts the depth of the density anomalous body efficiently and accurately. Using observed gravity data for the Mare Smythii area on the moon, the density distribution of the crust in this area reveals its geological structure. These results validate the proposed method and potential application for large area data inversion of planetary geological structures.[Figure not available: see fulltext.

Principles and methods of managerial cost-accounting systems.

PubMed

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.

Strategies to take into account variations in extreme rainfall events for design storms in urban area: an example over Naples (Southern Italy)

NASA Astrophysics Data System (ADS)

Mercogliano, P.; Rianna, G.

2017-12-01

Eminent works highlighted how available observations display ongoing increases in extreme rainfall events while climate models assess them for future. Although the constraints in rainfall networks observations and uncertainties in climate modelling currently affect in significant way investigations, the huge impacts potentially induced by climate changes (CC) suggest adopting effective adaptation measures in order to take proper precautions. In this regard, design storms are used by engineers to size hydraulic infrastructures potentially affected by direct (e.g. pluvial/urban flooding) and indirect (e.g. river flooding) effects of extreme rainfall events. Usually they are expressed as IDF curves, mathematical relationships between rainfall Intensity, Duration, and the return period (frequency, F). They are estimated interpreting through Extreme Theories Statistical Theories (ETST) past rainfall records under the assumption of steady conditions resulting then unsuitable under climate change. In this work, a methodology to estimate future variations in IDF curves is presented and carried out for the city of Naples (Southern Italy). In this regard, the Equidistance Quantile Matching Approach proposed by Sivrastav et al. (2014) is adopted. According it, daily-subdaily maximum precipitation observations [a] and the analogous daily data provided by climate projections on current [b] and future time spans [c] are interpreted in IDF terms through Generalized Extreme Value (GEV) approach. After, quantile based mapping approach is used to establish a statistical relationship between cumulative distribution functions resulting by GEV of [a] and [b] (spatial downscaling) and [b] and [c] functions (temporal downscaling). Coupling so-obtained relations permits generating IDF curves under CC assumption. To account for uncertainties in future projections, all climate simulations available for the area in Euro-Cordex multimodel ensemble at 0.11° (about 12 km) are considered under

Account Credibility and Public Image: Excuses, Justifications, Denials, and Sexual Harassment.

ERIC Educational Resources Information Center

Dunn, Deborah; Cody, Michael J.

2000-01-01

Examines and challenges theories of account giving and public image following an accusation of sexual harassment in the workplace, using college students and working adults as subjects. Challenges the existing theories of account giving and public image, and lays to rest the notion that full apologies and excuses are mitigating in serious account…

Taking financial relationships into account when assessing research.

PubMed

Resnik, David B; Elliott, Kevin C

2013-01-01

Many scientific journals, government agencies, and universities require disclosure of sources of funding and financial interests related to research, such as stock ownership, consulting arrangements with companies, and patents. Although disclosure has become one of the central approaches for responding to financial conflicts of interest (COIs) in research, critics contend that information about financial COIs does not serve as a reliable indicator of research credibility, and therefore, studies should be evaluated solely based on their scientific merits. We argue that, while it is indeed important to evaluate studies on their scientific merits, it is often difficult to detect significant influences of financial relationships that affect research credibility. Moreover, at least five factors can be examined to determine whether financial relationships are likely to enhance, undermine, or have no impact on the credibility of research. These include as follows: whether sponsors, institutions, or researchers have a significant financial stake in the outcome of a study; whether the financial interests of the sponsors, institutions, or researchers coincide with the goal of conducting research that is objective and reliable; whether the sponsor, institution, or researchers have a history of biasing research in order to promote their financial goals; how easy it is to manipulate the research in order to achieve financial goals; and whether oversight mechanisms are in place which are designed to minimize bias. Since these factors vary from case to case, evaluating the impact of financial relationships depends on the circumstances. In some situations, one may decide that the financial relationships significantly undermine the study's credibility; in others, one may decide that they have no impact on credibility or even enhance it.

Taking Financial Relationships into Account When Assessing Research

PubMed Central

Resnik, David B.; Elliott, Kevin C.

2014-01-01

Many scientific journals, government agencies, and universities require disclosure of sources of funding and financial interests related to research, such as stock ownership, consulting arrangements with companies, and patents. Although disclosure has become one of the central approaches for responding to financial conflicts of interest (COIs) in research, critics contend that information about financial COIs does not serve as a reliable indicator of research credibility, and therefore, studies should be evaluated solely based on their scientific merits. We argue that, while it is indeed important to evaluate studies on their scientific merits, it is often difficult to detect significant influences of financial relationships that affect research credibility. Moreover, at least five factors can be examined to determine whether financial relationships are likely to enhance, undermine, or have no impact on the credibility of research. These include as follows: whether sponsors, institutions, or researchers have a significant financial stake in the outcome of a study; whether the financial interests of the sponsors, institutions, or researchers coincide with the goal of conducting research that is objective and reliable; whether the sponsor, institution, or researchers have a history of biasing research in order to promote their financial goals; how easy it is to manipulate the research in order to achieve financial goals; and whether oversight mechanisms are in place which are designed to minimize bias. Since these factors vary from case to case, evaluating the impact of financial relationships depends on the circumstances. In some situations, onemay decide that the financial relationships significantly undermine the study’s credibility; in others, one may decide that they have no impact on credibility or even enhance it. PMID:23672544

Modelling the angular correlation function and its full covariance in photometric galaxy surveys

NASA Astrophysics Data System (ADS)

Crocce, Martín; Cabré, Anna; Gaztañaga, Enrique

2011-06-01

Near-future cosmology will see the advent of wide-area photometric galaxy surveys, such as the Dark Energy Survey (DES), that extend to high redshifts (z˜ 1-2) but give poor radial distance resolution. In such cases splitting the data into redshift bins and using the angular correlation function w(θ), or the Cℓ power spectrum, will become the standard approach to extracting cosmological information or to studying the nature of dark energy through the baryon acoustic oscillations (BAO) probe. In this work we present a detailed model for w(θ) at large scales as a function of redshift and binwidth, including all relevant effects, namely non-linear gravitational clustering, bias, redshift space distortions and photo-z uncertainties. We also present a model for the full covariance matrix, characterizing the angular correlation measurements, that takes into account the same effects as for w(θ) and also the possibility of a shot-noise component and partial sky coverage. Provided with a large-volume N-body simulation from the MICE collaboration, we built several ensembles of mock redshift bins with a sky coverage and depth typical of forthcoming photometric surveys. The model for the angular correlation and the one for the covariance matrix agree remarkably well with the mock measurements in all configurations. The prospects for a full shape analysis of w(θ) at BAO scales in forthcoming photometric surveys such as DES are thus very encouraging.

76 FR 73600 - Taking and Importing Marine Mammals; Taking Marine Mammals Incidental to Missile Launch...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-29

... years if NMFS finds, after notification and opportunity for public comment, that the taking will have a... taking. Regulations governing the taking of northern elephant seals (Mirounga angustirostris), Pacific... a period not to exceed 1 year, take of pinnipeds, by harassment, incidental to missile launch...

Comparative analysis of ArnCl2 (2 ? n ? 30) clusters taking into account molecular relaxation effects

NASA Astrophysics Data System (ADS)

Ferreira, G. G.; Borges, E.; Braga, J. P.; Belchior, J. C.

Cluster structures are discussed in a nonrigid analysis, using a modified minima search method based on stochastic processes and classical dynamics simulations. The relaxation process is taken into account considering the internal motion of the Cl2 molecule. Cluster structures are compared with previous works in which the Cl2 molecule is assumed to be rigid. The interactions are modeled using pair potentials: the Aziz and Lennard-Jones potentials for the Ar==Ar interaction, a Morse potential for the Cl==Cl interaction, and a fully spherical/anisotropic Morse-Spline-van der Waals (MSV) potential for the Ar==Cl interaction. As expected, all calculated energies are lower than those obtained in a rigid approximation; one reason may be attributed to the nonrigid contributions of the internal motion of the Cl2 molecule. Finally, the growing processes in molecular clusters are discussed, and it is pointed out that the growing mechanism can be affected due to the nonrigid initial conditions of smaller clusters such as ArnCl2 (n ? 4 or 5), which are seeds for higher-order clusters.

Bidirectional Associations Between Alcohol Use and Sexual Risk-taking Behavior from Adolescence into Young Adulthood

PubMed Central

O’Hara, Ross E.; Cooper, M. Lynne

2015-01-01

Overwhelming evidence indicates that sexual risk-taking behavior and alcohol use are linked, but the nature, strength, and timing of these relations may differ between gender and racial subgroups. These issues were addressed by examining the course and interrelations of both behaviors from adolescence into young adulthood, as well as how these patterns differed between both men and women and between Blacks and Whites. Data came from a representative, community-based sample of 1867 urban participants surveyed up to 5 times over a 15-year period. Although both prospective and trajectory analyses showed that adolescent involvement in one behavior predicted later involvement in the other, most patterns were moderated by gender, race, or both. In general, positive, bidirectional associations were discovered among men and Whites. Among women, adolescent sexual risk-taking behavior positively predicted later drinking, but not vice versa. For Blacks, adolescent alcohol use was inconsistently related to later sexual risk-taking behavior, and adolescent sexual risk-taking negatively predicted later alcohol use. Results suggest that associations between sexual risk-taking behavior and alcohol use are more complex than previously thought and that an adequate understanding of these links must account for both gender and racial differences. PMID:25808720

Developing the Reflective Practitioner: Placement and the Ways of Knowing of Business and Accounting Undergraduates

ERIC Educational Resources Information Center

Lucas, Ursula; Tan, Phaik Leng

2014-01-01

This study aims to identify how students' epistemological beliefs or ways of knowing (comprising cognitive, intrapersonal and interpersonal aspects) develop during work-based placement. Data comprise 32 semi-structured interviews with 17 business and accounting students at a UK university. Findings show that the taking of responsibility is the key…

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

How State and Federal Accountability Policies Have Influenced Curriculum and Instruction in Three States: Common Findings from Rhode Island, Illinois, and Washington

ERIC Educational Resources Information Center

Srikantaiah, Deepa

2009-01-01

This report takes an in-depth look at how classroom practices in Rhode Island, Illinois, and Washington State have been influenced by state accountability policies and the No Child Left Behind Act (NCLB). It examines how teachers and administrators have responded to increased accountability and pressure to meet state standards. Drawing from case…

Full-Scale Tests of NACA Cowlings

NASA Technical Reports Server (NTRS)

Theodorsen, Theodore; Brevoort, M J; Stickle, George W

1937-01-01

A comprehensive investigation has been carried on with full-scale models in the NACA 20-foot wind tunnel, the general purpose of which is to furnish information in regard to the physical functioning of the composite propeller-nacelle unit under all conditions of take-off, taxiing, and normal flight. This report deals exclusively with the cowling characteristics under condition of normal flight and includes the results of tests of numerous combinations of more than a dozen nose cowlings, about a dozen skirts, two propellers, two sizes of nacelle, as well as various types of spinners and other devices.

Not-for-profits trek into for-profit accounting: goodwill impairments.

PubMed

2011-03-01

Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results.

Empowering School of Accounting Websites through Quality Assurance: Development and Implementation of a User-Perceived Instrument

ERIC Educational Resources Information Center

Djajadikerta, Hadrian G.; Trireksani, Terri; Djajadikerta, Hamfri

2008-01-01

Today's institutions of higher education are facing an increased number of significant challenges taking place in the political, economic, social and technological environment. Accordingly, the issues of performance, accountability, and marketing strategies have become ever more important. It has been suggested that universities that are more…

Imagine-Self Perspective-Taking and Rational Self-Interested Behavior in a Simple Experimental Normal-Form Game.

PubMed

Karbowski, Adam; Ramsza, Michał

2017-01-01

The purpose of this study is to explore the link between imagine-self perspective-taking and rational self-interested behavior in experimental normal-form games. Drawing on the concept of sympathy developed by Adam Smith and further literature on perspective-taking in games, we hypothesize that introduction of imagine-self perspective-taking by decision-makers promotes rational self-interested behavior in a simple experimental normal-form game. In our study, we examined behavior of 404 undergraduate students in the two-person game, in which the participant can suffer a monetary loss only if she plays her Nash equilibrium strategy and the opponent plays her dominated strategy. Results suggest that the threat of suffering monetary losses effectively discourages the participants from choosing Nash equilibrium strategy. In general, players may take into account that opponents choose dominated strategies due to specific not self-interested motivations or errors. However, adopting imagine-self perspective by the participants leads to more Nash equilibrium choices, perhaps by alleviating participants' attributions of susceptibility to errors or non-self-interested motivation to the opponents.

Imagine-Self Perspective-Taking and Rational Self-Interested Behavior in a Simple Experimental Normal-Form Game

PubMed Central

Karbowski, Adam; Ramsza, Michał

2017-01-01

The purpose of this study is to explore the link between imagine-self perspective-taking and rational self-interested behavior in experimental normal-form games. Drawing on the concept of sympathy developed by Adam Smith and further literature on perspective-taking in games, we hypothesize that introduction of imagine-self perspective-taking by decision-makers promotes rational self-interested behavior in a simple experimental normal-form game. In our study, we examined behavior of 404 undergraduate students in the two-person game, in which the participant can suffer a monetary loss only if she plays her Nash equilibrium strategy and the opponent plays her dominated strategy. Results suggest that the threat of suffering monetary losses effectively discourages the participants from choosing Nash equilibrium strategy. In general, players may take into account that opponents choose dominated strategies due to specific not self-interested motivations or errors. However, adopting imagine-self perspective by the participants leads to more Nash equilibrium choices, perhaps by alleviating participants’ attributions of susceptibility to errors or non-self-interested motivation to the opponents. PMID:28955276

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...

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…

Rate coefficients of exchange reactions accounting for vibrational excitation of reagents and products

NASA Astrophysics Data System (ADS)

Kustova, E. V.; Savelev, A. S.; Kunova, O. V.

2018-05-01

Theoretical models for the vibrational state-resolved Zeldovich reaction are assessed by comparison with the results of quasi-classical trajectory (QCT) calculations. An error in the model of Aliat is corrected; the model is generalized taking into account NO vibrational states. The proposed model is fairly simple and can be easily implemented to the software for non-equilibrium flow modeling. It provides a good agreement with the QCT rate coefficients in the whole range of temperatures and reagent/product vibrational states. The developed models are tested in simulations of vibrational and chemical relaxation of air mixture behind a shock wave. The importance of accounting for excitated NO vibrational states and accurate prediction of Zeldovich reactions rates is shown.

[Outcomes vs. Attributable Outcomes: Rational Choice Theory Must Take a Stance Towards Action Theory].

PubMed

Lübbe, Weyma

2017-07-01

The reply concentrates on advancing again my third thesis, which has not directly been taken up by Breyer and Kliemt. The thesis says that both criticisms against the Rule of Rescue - the irrationality objection, which Breyer and Kliemt try to defend, and the objection that the Rule is discriminatory, which they do not defend - are the results of insufficient action-theoretical reflection. I argue that Breyer's and Kliemt's objection to the Rule, unstable as it is in their comment, is not even clearly identifiable if they do not take a stance towards the central question: Do they want to - and, if so, can they consistently - incorporate people's interest in taking account of the attributability of an outcome to a decision maker into their utility concept? © Georg Thieme Verlag KG Stuttgart · New York.

The Cultural Boundaries of Perspective-Taking: When and Why Perspective-Taking Reduces Stereotyping.

PubMed

Wang, Cynthia S; Lee, Margaret; Ku, Gillian; Leung, Angela K-Y

2018-06-01

Research conducted in Western cultures indicates that perspective-taking is an effective social strategy for reducing stereotyping. The current article explores whether and why the effects of perspective-taking on stereotyping differ across cultures. Studies 1 and 2 established that perspective-taking reduces stereotyping in Western but not in East Asian cultures. Using a socioecological framework, Studies 2 and 3 found that relational mobility, that is, the extent to which individuals' social environments provide them opportunities to choose new relationships and terminate old ones, explained our effect: Perspective-taking was negatively associated with stereotyping in relationally mobile (Western) but not in relationally stable (East Asian) environments. Finally, Study 4 examined the proximal psychological mechanism underlying the socioecological effect: Individuals in relationally mobile environments are more motivated to develop new relationships than those in relationally stable environments. Subsequently, when this motivation is high, perspective-taking increases self-target group overlap, which then decreases stereotyping.

78 FR 70538 - Taking and Importing Marine Mammals; Taking Marine Mammals Incidental to Missile Launch...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-26

... years if NMFS finds, after notification and opportunity for public comment, that the taking will have a... taking. Regulations governing the taking of northern elephant seals (Mirounga angustirostris), Pacific...

Philosophy of Education as an Exercise in Thought: To Not Forget Oneself when "Things Take Their Course"

ERIC Educational Resources Information Center

Masschelein, Jan

2011-01-01

Starting from a distinction between a critical and an ascetic tradition in philosophy and taking into account their different stances towards the present, the article proposes a practice of philosophy of education within the ascetic tradition. In this tradition, the work of philosophy is in the first place a work on the self--that is,…

A Contribution to Proof the Component Integrity Taking Into Account the Corrosion-Assisted Crack Growth

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

Roos, Eberhard; Otremba, Frank; Huttner, Frank

2002-07-01

The proof of the component integrity is fundamental for a safe and reliable operation of Nuclear Power Plants (NPP). The concept of the Material Testing Institute (MPA) for integrity assessment is based on fracture mechanic analysis which results in detailed regulations for nondestructive examination. This approach has to account for the main damage mechanisms as fatigue and corrosion. This paper focuses on the influence of corrosion-assisted crack growth which strongly depends on corrosion and environmental conditions (e.g. coolant purity). Up to stress intensity of approximately 60 MPam for ferritic low-alloy steels in high-purity water (acc. to specification) under constant loadmore » conditions the analysis can be based on a crack extension of max. 70 for each load cycle. Related to a test duration of 1000 hours this is equivalent to a formally calculated crack growth rate (CGR) of = 2 10{sup -8} mm/s. For austenitic stainless steels more complex dependences on material, environmental and mechanical parameters exist. Particularly, for stabilized austenitic steels the crack growth rate data base is relatively weak. Under unfavourable environmental conditions in single cases crack growth rates up to 6 mm/a have been measured. Based on experimental results an arithmetic mean value of 0.95 mm/a and a median value of 0.6 mm/a have been determined. A further improvement of data base is desirable. (authors)« less

Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

ERIC Educational Resources Information Center

Buckhaults, Jessica; Fisher, Diane

2011-01-01

In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

Neuroimaging and Drug Taking in Primates Abbreviated title: Neuroimaging and Drug taking

PubMed Central

Murnane, Kevin S.; Howell, Leonard L.

2011-01-01

Rationale Neuroimaging techniques have led to significant advances in our understanding of the neurobiology of drug-taking and the treatment of drug addiction in humans. Neuroimaging approaches provide a powerful translational approach that can link findings from humans and laboratory animals. Objective This review describes the utility of neuroimaging toward understanding the neurobiological basis of drug taking, and documents the close concordance that can be achieved among neuroimaging, neurochemical and behavioral endpoints. Results The study of drug interactions with dopamine and serotonin transporters in vivo has identified pharmacological mechanisms of action associated with the abuse liability of stimulants. Neuroimaging has identified the extended limbic system, including the prefrontal cortex and anterior cingulate, as important neuronal circuitry that underlies drug taking. The ability to conduct within-subject, longitudinal assessments of brain chemistry and neuronal function has enhanced our efforts to document long-term changes in dopamine D2 receptors, monoamine transporters, and prefrontal metabolism due to chronic drug exposure. Dysregulation of dopamine function and brain metabolic changes in areas involved in reward circuitry have been linked to drug-taking behavior, cognitive impairment and treatment response. Conclusions Experimental designs employing neuroimaging should consider well-documented determinants of drug taking, including pharmacokinetic considerations, subject history and environmental variables. Methodological issues to consider include limited molecular probes, lack of neurochemical specificity in brain activation studies, and the potential influence of anesthetics in animal studies. Nevertheless, these integrative approaches should have important implications for understanding drug-taking behavior and the treatment of drug addiction. PMID:21360099

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…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-03

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

Taking Care of Your Hair

MedlinePlus

... Educators Search English Español Taking Care of Your Hair KidsHealth / For Teens / Taking Care of Your Hair ... role in how healthy it looks. Caring for Hair How you take care of your hair depends ...

Taking Care of Your Teeth

MedlinePlus

... Educators Search English Español Taking Care of Your Teeth KidsHealth / For Kids / Taking Care of Your Teeth ... they help you look your best. Why Healthy Teeth Are Important How does taking care of your ...

Outcomes of laser in situ keratomileusis and photorefractive keratectomy in patients taking isotretinoin.

PubMed

Ortega-Usobiaga, Julio; Llovet-Osuna, Fernando; Djodeyre, Mohammad Reza; Bilbao-Calabuig, Rafael; González-López, Félix; Llovet-Rausell, Andrea; Druchkiv, Vasyl

2018-05-14

To determine the functional outcomes of laser in situ keratomileusis (LASIK) and photorefractive keratectomy (PRK) in patients taking isotretinoin, which is contraindicated for these procedures. Multicentre, retrospective, interventional case series METHODS: All patients taking isotretinoin who underwent LASIK or PRK from January 2003 to September 2017 were included (group 1). Patients were compared with those undergoing LASIK or PRK who had taken isotretinoin previously but not in the previous 6 months (group 2). Patients were included consecutively. A total of 113 patients (219 eyes) were included. No significant intraoperative or postoperative complications were found. There were no significant differences between the groups in terms of visual acuity, postoperative spherical equivalent, efficacy index, predictability, or safety index. When only PRK patients were taken into account, the efficacy index (p: 0.017), postoperative sphere (p: 0.041), and postoperative astigmatism (p<0.001) were better in group 2, although the difference was not clinically relevant. In our experience, LASIK and PRK can be performed effectively and safely in selected patients taking isotretinoin. The absolute exclusion of certain systemic medications should be reconsidered. Copyright © 2018 Elsevier Inc. All rights reserved.

Future pension accounting changes: implications for hospitals.

PubMed

Weld, Tim; Klein, Gina

2011-05-01

Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs.

Accounting Data to Web Interface Using PERL

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

Hargeaves, C

2001-08-13

This document will explain the process to create a web interface for the accounting information generated by the High Performance Storage Systems (HPSS) accounting report feature. The accounting report contains useful data but it is not easily accessed in a meaningful way. The accounting report is the only way to see summarized storage usage information. The first step is to take the accounting data, make it meaningful and store the modified data in persistent databases. The second step is to generate the various user interfaces, HTML pages, that will be used to access the data. The third step is tomore » transfer all required files to the web server. The web pages pass parameters to Common Gateway Interface (CGI) scripts that generate dynamic web pages and graphs. The end result is a web page with specific information presented in text with or without graphs. The accounting report has a specific format that allows the use of regular expressions to verify if a line is storage data. Each storage data line is stored in a detailed database file with a name that includes the run date. The detailed database is used to create a summarized database file that also uses run date in its name. The summarized database is used to create the group.html web page that includes a list of all storage users. Scripts that query the database folder to build a list of available databases generate two additional web pages. A master script that is run monthly as part of a cron job, after the accounting report has completed, manages all of these individual scripts. All scripts are written in the PERL programming language. Whenever possible data manipulation scripts are written as filters. All scripts are written to be single source, which means they will function properly on both the open and closed networks at LLNL. The master script handles the command line inputs for all scripts, file transfers to the web server and records run information in a log file. The rest of the scripts

Taking multiple medicines safely

MedlinePlus

... medlineplus.gov/ency/patientinstructions/000883.htm Taking multiple medicines safely To use the sharing features on this ... directed. Why You May Need More Than One Medicine You may take more than one medicine to ...

A full field, 3-D velocimeter for microgravity crystallization experiments

NASA Technical Reports Server (NTRS)

Brodkey, Robert S.; Russ, Keith M.

1991-01-01

The programming and algorithms needed for implementing a full-field, 3-D velocimeter for laminar flow systems and the appropriate hardware to fully implement this ultimate system are discussed. It appears that imaging using a synched pair of video cameras and digitizer boards with synched rails for camera motion will provide a viable solution to the laminar tracking problem. The algorithms given here are simple, which should speed processing. On a heavily loaded VAXstation 3100 the particle identification can take 15 to 30 seconds, with the tracking taking less than one second. It seeems reasonable to assume that four image pairs can thus be acquired and analyzed in under one minute.

Associative Accounts of Recovery-from-Extinction Effects

PubMed Central

McConnell, Bridget L.; Miller, Ralph R.

2014-01-01

Recovery-from-extinction effects (e.g., spontaneous recovery, renewal, reinstatement, and facilitated reacquisition) have become the focus of much research in recent years. However, despite a great deal of empirical data, there are few theoretical explanations for these effects. This paucity poses a severe limitation on our understanding of these behavioral effects, impedes advances in uncovering neural mechanisms of response recovery, and reduces our potential to prevent relapse after exposure therapy. Towards correcting this oversight, this review takes prominent models of associative learning that have been used in the past and continue to be used today to explain Pavlovian conditioning and extinction, and assesses how each model can be applied to account for recovery-from-extinction effects. The models include the Rescorla-Wagner (1972) model, Mackintosh's (1975) attentional model, Pearce and Hall's (1980) attentional model, Wagner's (1981) SOP model, Pearce's (1987) configural model, McLaren and Mackintosh's (2002) elemental model, and Stout and Miller's (2007) SOCR (comparator hypothesis) model. Each model is assessed for how well it explains or does not explain the various recovery-from-extinction phenomena. We offer some suggestions for how the models might be modified to account for these effects in those instances in which they initially fail. PMID:24707062

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

PubMed

Grimaldi, P L; Bertko, J M

1989-07-01

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

Human Resource Accounting.

DTIC Science & Technology

1984-12-01

costs . The goal of this thesis is to help the Portuguese Navy in formulating a formal and coherent approach to its human resource accounting , and in so...ABSTRACT Human Resource Accounting means accounting for people as an organizational asset. It is the measurement of the cost and value of people to the...29 II.HUMAN RESOURCE COSTS . . . . . . . . . . . 30 A. CONCEPTS OF COST AND MEASUREMENT METHODS . . . 30 1. Accounting Concepts of Costs

Adapting an IPCC-Compliant Full Forest Carbon Accounting Model to Determine the Effects of Different Forest Management Strategies in California

NASA Astrophysics Data System (ADS)

Starrs, C.; Stewart, W.; Potts, M. D.

2016-12-01

As California experiences increasing rates of disturbance events such as wildfire, drought, and insect outbreaks, understanding how different management strategies affect long-term forest carbon stock changes in the forest and in harvested wood products used by society will be key to determining strategies to best maximize forest-related carbon sequestration in the future. California's forest area is roughly evenly split across three ownership types: private timberlands, National Forest timberlands, and reserved forests. Forest management strategies in California generally vary by these ownerships; management in reserved lands sequesters carbon within the forest (i.e. leaves wood in the forest), while on private and National Forest timberlands a significant amount of wood is removed from the forest and converted to harvested wood products. The Carbon Budget Model of the Canadian Forest Sector (CBM-CFS3) is an IPCC-compliant full forest carbon accounting model developed for use in Canada that has been adapted for use in other countries. Changes in natural disturbances in the forest and technological innovation in the use of harvested wood products could substantially alter future carbon trajectories of forests under different management regimes. A key advantage of the CBM-CFS3 model is that in addition to tracking live tree, dead tree, and dead organic matter (DOM) carbon pools in the forest, it also tracks carbon stock changes in harvested wood products. We calibrated the CBM-CFS3 model with US Forest Service Forest Inventory and Analysis (FIA) data for seven forest types across three ownership types to predict carbon stock changes under different natural disturbance and harvested wood product utilization futures. Our results illustrate the importance of using a tractable model that can integrate future changes in forest carbon cycling to keep pace with our changing climate and usage of wood products.

Multimedia and Management Accounting: Adding Creativity to Accounting.

ERIC Educational Resources Information Center

Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

2000-01-01

Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

JWST Full-Scale Model on Display in Germany

NASA Image and Video Library

2010-03-10

JWST Full-Scale Model on Display. A full-scale model of the James Webb Space Telescope was built by the prime contractor, Northrop Grumman, to provide a better understanding of the size, scale and complexity of this satellite. The model is constructed mainly of aluminum and steel, weighs 12,000 lb., and is approximately 80 feet long, 40 feet wide and 40 feet tall. The model requires 2 trucks to ship it and assembly takes a crew of 12 approximately four days. This model has travelled to a few sites since 2005. The photographs below were taken at some of its destinations. The model is pictured here in Munich, Germany Credit: EADS Astrium

JWST Full-Scale Model on Display in Germany

NASA Image and Video Library

2017-12-08

JWST Full-Scale Model on Display. A full-scale model of the James Webb Space Telescope was built by the prime contractor, Northrop Grumman, to provide a better understanding of the size, scale and complexity of this satellite. The model is constructed mainly of aluminum and steel, weighs 12,000 lb., and is approximately 80 feet long, 40 feet wide and 40 feet tall. The model requires 2 trucks to ship it and assembly takes a crew of 12 approximately four days. This model has travelled to a few sites since 2005. The photographs below were taken at some of its destinations. The model is pictured here in Munich, Germany Credit: EADS Astrium

Reductionism in the comments and autobiographical accounts of prominent psychologists.

PubMed

Martin, Jack; Dawda, Darek

2002-01-01

Many of the researchers in the field of psychological science use strategies and methods in which human actions and experiences are reduced to behavioral contingencies, statistical regularities, neurophysiological states and processes, and computational functions and models. However, many psychologists talk readily and easily about how their research might assist human agents to solve problems, cope, make decisions, self-regulate, and more generally "make a difference" and "take control." The authors considered informally selected comments by several eminent psychologists, and more formally, 73 autobiographical accounts of prominent psychologists to see what could be learned about the attitudes of these psychologists toward reductionism in their own work and in the field of psychology in general. In interpreting these comments and accounts, the authors posit a gap between many psychologists' contemplation of their work and their actual research practices. The authors also suggest that such a gap may be related to psychologists' educational experiences and their scholarly and professional socialization, as well as to their subdisciplinary attachments and contexts.

Take-over performance in evasive manoeuvres.

PubMed

Happee, Riender; Gold, Christian; Radlmayr, Jonas; Hergeth, Sebastian; Bengler, Klaus

2017-09-01

We investigated after effects of automation in take-over scenarios in a high-end moving-base driving simulator. Drivers performed evasive manoeuvres encountering a blocked lane in highway driving. We compared the performance of drivers 1) during manual driving, 2) after automated driving with eyes on the road while performing the cognitively demanding n-back task, and 3) after automated driving with eyes off the road performing the visually demanding SuRT task. Both minimum time to collision (TTC) and minimum clearance towards the obstacle disclosed a substantial number of near miss events and are regarded as valuable surrogate safety metrics in evasive manoeuvres. TTC proved highly sensitive to the applied definition of colliding paths, and we prefer robust solutions using lane position while disregarding heading. The extended time to collision (ETTC) which takes into account acceleration was close to the more robust conventional TTC. In line with other publications, the initial steering or braking intervention was delayed after using automation compared to manual driving. This resulted in lower TTC values and stronger steering and braking actions. Using automation, effects of cognitive distraction were similar to visual distraction for the intervention time with effects on the surrogate safety metric TTC being larger with visual distraction. However the precision of the evasive manoeuvres was hardly affected with a similar clearance towards the obstacle, similar overshoots and similar excursions to the hard shoulder. Further research is needed to validate and complement the current simulator based results with human behaviour in real world driving conditions. Experiments with real vehicles can disclose possible systematic differences in behaviour, and naturalistic data can serve to validate surrogate safety measures like TTC and obstacle clearance in evasive manoeuvres. Copyright © 2017 The Author(s). Published by Elsevier Ltd.. All rights reserved.

Full Waveform Adjoint Seismic Tomography of the Antarctic Plate

NASA Astrophysics Data System (ADS)

Lloyd, A. J.; Wiens, D.; Zhu, H.; Tromp, J.; Nyblade, A.; Anandakrishnan, S.; Aster, R. C.; Huerta, A. D.; Winberry, J. P.; Wilson, T. J.; Dalziel, I. W. D.; Hansen, S. E.; Shore, P.

2017-12-01

Recent studies investigating the response and influence of the solid Earth on the evolution of the cryosphere demonstrate the need to account for 3D rheological structure to better predict ice sheet dynamics, stability, and future sea level impact, as well as to improve glacial isostatic adjustment models and more accurately measure ice mass loss. Critical rheological properties like mantle viscosity and lithospheric thickness may be estimated from shear wave velocity models that, for Antarctica, would ideally possess regional-scale resolution extending down to at least the base of the transition zone (i.e. 670 km depth). However, current global- and continental-scale seismic velocity models are unable to obtain both the resolution and spatial coverage necessary, do not take advantage of the full set of available Antarctic data, and, in most instance, employ traditional seismic imaging techniques that utilize limited seismogram information. We utilize 3-component earthquake waveforms from almost 300 Antarctic broadband seismic stations and 26 southern mid-latitude stations from 270 earthquakes (5.5 ≤ Mw ≤ 7.0) between 2001-2003 and 2007-2016 to conduct a full-waveform adjoint inversion for Antarctica and surrounding regions of the Antarctic plate. Necessary forward and adjoint wavefield simulations are performed utilizing SPECFEM3D_GLOBE with the aid of the Texas Advanced Computing Center. We utilize phase observations from seismogram segments containing P, S, Rayleigh, and Love waves, including reflections and overtones, which are autonomously identified using FLEXWIN. The FLEXWIN analysis is carried out over a short (15-50 s) and long (initially 50-150 s) period band that target body waves, or body and surface waves, respectively. As our model is iteratively refined, the short-period corner of the long period band is gradually reduced to 25 s as the model converges over 20 linearized inversion iterations. We will briefly present this new high

Totally implantable vascular access device (TIVAD) placement: a modified technique that takes post-procedure aesthetic aspects into account.

PubMed

Liberale, Gabriel

2017-04-01

Major progress has been made in breast cancer reconstruction surgery. The standard technique for totally implanted vascular access device (TIVAD) implantation generally requires an incision for port insertion on the anterior part of the thorax that leaves a scar in the middle of the neckline in patients who have undergone mastectomy with complex breast reconstruction. The aim of this technical note is to report our revised surgical technique for TIVAD placement. In patients with breast cancer, we take a lateralized approach, performing an oblique incision on the lowest part of the deltopectoral groove. This allows us to introduce the port and to place it on the anterolateral part of the thorax, thus avoiding an unaesthetic scar on the anterior part of the thorax. Our modified technique for TIVAD implantation is described.

Accounting for the money-made parenthood of transnational surrogacy.

PubMed

Stuvøy, Ingvill

2018-06-21

In the last decade, transnational surrogacy has attracted world-wide attention for making babies and pregnancies exchangeable with money. Involuntarily childless couples and individuals travel abroad and pay to have the desired child and to become parents. Acknowledging the importance of asking into the consequences of this monetization of reproduction, the author takes issue with universalistic assumptions about money and markets, and their presumed universal effects on social relations. Instead, it is argued that we need to explore how money works, and, by extension, how transnational surrogacy works out and becomes viable to people as a way to become parents. Putting together insights from economic sociology, and the assisted reproductive technology and parenting culture literature, the author employs the notion of accounting to grasp how people make sense of the money involved in making them parents. Based on a study involving 21 interviews with Norwegian gay and straight couples and single men and women seeking surrogacy abroad, the author explores how money is accounted for in three cases, set in three different countries; India, the United States and Canada. The analysis shows how money is accounted for in particular ways to confirm parenthood. These ways differ depending on the local context and transnational relations; ultimately making differentiated monetized parenthood. This is of significance when we try to conceptualize contemporary parenthood and how money seemingly sustains parenthood in ever more radical ways.

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance 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 Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...

Accommodating environmental variation in population models: metaphysiological biomass loss accounting.

PubMed

Owen-Smith, Norman

2011-07-01

1. There is a pressing need for population models that can reliably predict responses to changing environmental conditions and diagnose the causes of variation in abundance in space as well as through time. In this 'how to' article, it is outlined how standard population models can be modified to accommodate environmental variation in a heuristically conducive way. This approach is based on metaphysiological modelling concepts linking populations within food web contexts and underlying behaviour governing resource selection. Using population biomass as the currency, population changes can be considered at fine temporal scales taking into account seasonal variation. Density feedbacks are generated through the seasonal depression of resources even in the absence of interference competition. 2. Examples described include (i) metaphysiological modifications of Lotka-Volterra equations for coupled consumer-resource dynamics, accommodating seasonal variation in resource quality as well as availability, resource-dependent mortality and additive predation, (ii) spatial variation in habitat suitability evident from the population abundance attained, taking into account resource heterogeneity and consumer choice using empirical data, (iii) accommodating population structure through the variable sensitivity of life-history stages to resource deficiencies, affecting susceptibility to oscillatory dynamics and (iv) expansion of density-dependent equations to accommodate various biomass losses reducing population growth rate below its potential, including reductions in reproductive outputs. Supporting computational code and parameter values are provided. 3. The essential features of metaphysiological population models include (i) the biomass currency enabling within-year dynamics to be represented appropriately, (ii) distinguishing various processes reducing population growth below its potential, (iii) structural consistency in the representation of interacting populations and

Location Does Not Have to Be Destiny: Student Evaluation and Integrity Controls in a Management Accounting Class

ERIC Educational Resources Information Center

Goldwater, Paul M.; Fogarty, Timothy J.

2012-01-01

As accounting education transitions to more distance-learning formats, the integrity of student evaluation continues to serve as an obstacle to adoption. Greater technological possibilities will be opposed if faculty members believe that testing is compromised. This article investigates whether students taking exams remotely (and under no…

75 FR 7383 - Taking of Marine Mammals Incidental to Commercial Fishing Operations; Harbor Porpoise Take...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-19

.... 080721862-8864-01] RIN 0648-AW51 Taking of Marine Mammals Incidental to Commercial Fishing Operations; Harbor Porpoise Take Reduction Plan Regulations AGENCY: National Marine Fisheries Service (NMFS... this final rule to amend the regulations implementing the Harbor Porpoise Take Reduction Plan (HPTRP...

Type 2 diabetes, adiposity and cancer morbidity and mortality risk taking into account competing risk of noncancer deaths in a prospective cohort setting

PubMed Central

Gullberg, Bo; Sonestedt, Emily; Stocks, Tanja; Bjartell, Anders; Wirfält, Elisabet; Wallström, Peter; Orho‐Melander, Marju

2017-01-01

Type 2 diabetes (T2D) and adiposity associate with increased risk of several cancers, but the impact of competing risk of noncancer deaths on these associations is not known. We prospectively examined participants in the Malmö Diet and Cancer Study aged 44–73 years with no history of cancer at baseline (n = 26,953, 43% men). T2D was ascertained at baseline and during follow‐up, and body mass index (BMI) and waist circumference (WC) at baseline. Multivariable cause‐specific hazard ratios (HR) and subdistribution hazard ratios (sHR), taking into account noncancer deaths, were estimated using Cox‐ and competing risk regression. During follow‐up (mean 17 years), 7,061 incident cancers (3,220 obesity‐related cancer types) and 2,848 cancer deaths occurred. BMI and WC were associated with increased risk of obesity‐related cancer incidence and cancer mortality. In T2D subjects, risk of obesity‐related cancer was elevated among men (HR = 1.31, 95% CI: 1.12–1.54; sHR = 1.29, 95% CI: 1.10–1.52), and cancer mortality among both men and women (HR = 1.34, 95% CI: 1.20–1.49; sHR = 1.30, 95% CI: 1.16–1.45). There was no elevated actual risk of cancer death in T2D patients with long disease duration (sHR = 1.00, 95% CI: 0.83–1.20). There was a significant additive effect of T2D and adiposity on risk of obesity‐related cancer and cancer mortality. In conclusion, detection bias may partially explain the increased risk of cancer morbidity among T2D patients. Both excess risk of competing events among patients with T2D and depletion of susceptibles due to earlier cancer detection will lower the actual risk of cancer, particularly with longer diabetes duration and at older ages. PMID:28593629

Do (un)certainty appraisal tendencies reverse the influence of emotions on risk taking in sequential tasks?

PubMed

Bagneux, Virginie; Bollon, Thierry; Dantzer, Cécile

2012-01-01

According to the Appraisal-Tendency Framework (Han, Lerner, & Keltner, 2007), certainty-associated emotions increase risk taking compared with uncertainty-associated emotions. To date, this general effect has only been shown in static judgement and decision-making paradigms; therefore, the present study tested the effect of certainty on risk taking in a sequential decision-making task. We hypothesised that the effect would be reversed due to the kind of processing involved, as certainty is considered to encourage heuristic processing that takes into account the emotional cues arising from previous decisions, whereas uncertainty leads to more systematic processing. One hundred and one female participants were induced to feel one of three emotions (film clips) before performing a decision-making task involving risk (Game of Dice Task; Brand et al., 2005). As expected, the angry and happy participants (certainty-associated emotions) were more likely than the fearful participants (uncertainty-associated emotion) to make safe decisions (vs. risky decisions).

Stick or Switch: A Selection Heuristic Predicts when People Take the Perspective of Others or Communicate Egocentrically.

PubMed

Rogers, Shane L; Fay, Nicolas

2016-01-01

This paper examines a cognitive mechanism that drives perspective-taking and egocentrism in interpersonal communication. Using a conceptual referential communication task, in which participants describe a range of abstract geometric shapes, Experiment 1 shows that perspective-taking and egocentric communication are frequent communication strategies. Experiment 2 tests a selection heuristic account of perspective-taking and egocentric communication. It uses participants' shape description ratings to predict their communication strategy. Participants' communication strategy was predicted by how informative they perceived the different shape descriptions to be. When participants' personal shape description was perceived to be more informative than their addressee's shape description, there was a strong bias to communicate egocentrically. By contrast, when their addressee's shape description was perceived to be more informative, there was a strong bias to take their addressee's perspective. When the shape descriptions were perceived to be equally informative, there was a moderate bias to communicate egocentrically. This simple, but powerful, selection heuristic may be critical to the cumulative cultural evolution of human communication systems, and cumulative cultural evolution more generally.

Implementation of In-Situ Impedance Techniques on a Full Scale Aero-Engine System

NASA Technical Reports Server (NTRS)

Gaeta, R. J.; Mendoza, J. M.; Jones, M. G.

2007-01-01

Determination of acoustic liner impedance for jet engine applications remains a challenge for the designer. Although suitable models have been developed that take account of source amplitude and the local flow environment experienced by the liner, experimental validation of these models has been difficult. This is primarily due to the inability of researchers to faithfully mimic the environment in jet engine nacelles in the laboratory. An in-situ measurement technique, one that can be implemented in an actual engine, is desirable so an accurate impedance can be determined for future modeling and quality control. This paper documents the implementation of such a local acoustic impedance measurement technique that is used under controlled laboratory conditions as well as on full scale turbine engine liner test article. The objective for these series of in-situ measurements is to substantiate treatment design, provide understanding of flow effects on installed liner performance, and provide modeling input for fan noise propagation computations. A series of acoustic liner evaluation tests are performed that includes normal incidence tube, grazing incidence tube, and finally testing on a full scale engine on a static test stand. Lab tests were intended to provide insight and guidance for accurately measuring the impedance of the liner housed in the inlet of a Honeywell Tech7000 turbofan. Results have shown that one can acquire very reasonable liner impedance data for a full scale engine under realistic test conditions. Furthermore, higher fidelity results can be obtained by using a three-microphone coherence technique that can enhance signal-to-noise ratio at high engine power settings. This research has also confirmed the limitations of this particular type of in-situ measurement. This is most evident in the installation of instrumentation and its effect on what is being measured.

The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

ERIC Educational Resources Information Center

Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

2000-01-01

A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

77 FR 66587 - Taking and Importing Marine Mammals; Taking Marine Mammals Incidental to Missile Launch...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-06

... years if NMFS finds, after notification and opportunity for public comment, that the taking will have a... taking. Regulations governing the taking of northern elephant seals (Mirounga angustirostris), Pacific... specify ``annual'' LOAs; therefore, NMFS can only issue an LOA not to exceed a one-year period. Summary of...

Taking antacids

MedlinePlus

... magnesium may cause diarrhea. Brands with calcium or aluminum may cause constipation. Rarely, brands with calcium may ... you take large amounts of antacids that contain aluminum, you may be at risk for calcium loss, ...

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

PubMed

Pflueger, Dane

2015-04-23

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

1. On note taking.

PubMed

Plaut, Alfred B J

2005-02-01

In this paper the author explores the theoretical and technical issues relating to taking notes of analytic sessions, using an introspective approach. The paper discusses the lack of a consistent approach to note taking amongst analysts and sets out to demonstrate that systematic note taking can be helpful to the analyst. The author describes his discovery that an initial phase where as much data was recorded as possible did not prove to be reliably helpful in clinical work and initially actively interfered with recall in subsequent sessions. The impact of the nature of the analytic session itself and the focus of the analyst's interest on recall is discussed. The author then describes how he modified his note taking technique to classify information from sessions into four categories which enabled the analyst to select which information to record in notes. The characteristics of memory and its constructive nature are discussed in relation to the problems that arise in making accurate notes of analytic sessions.

Risk-taking orientation and injury among youth workers: examining the social influence of supervisors, coworkers, and parents.

PubMed

Westaby, James D; Lowe, J Krister

2005-09-01

Despite youths' susceptibility to social influence, little research has examined the extent to which social factors impact youths' risk-taking orientation and injury at work. Drawing on social influence and behavioral intention theories, this study hypothesized that perceived supervisory influence, coworker risk taking, and parental risk taking serve as key exogenous variables of risk-taking orientation at work. Risk-taking orientation was further hypothesized to serve as a direct predictor and full mediator of work injury. The effect of parental risk taking was also hypothesized to be mediated through global risk taking, which in turn was posited to predict risk-taking orientation at work. Longitudinal results from 2,542 adolescents working across a wide spectrum of jobs supported hypothesized linkages, although there was some evidence of partially mediated mechanisms. Coworker risk taking was a relatively strong predictor of youths' risk-taking orientation at work. Copyright 2005 APA, all rights reserved.

State Planning, Budgeting, and Accountability: Approaches for Higher Education. AAHE-ERIC/Higher Education Research Report No. 6, 1982.

ERIC Educational Resources Information Center

Floyd, Carol Everly

Statewide planning for higher education and the approaches that states take to budgeting and accountability are reviewed in this monograph. Statewide planning involves identifying problems and collecting relevant data, analyzing interrelationships among variables, and choosing the most desirable alternatives to reach objectives. State-level higher…

Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

ERIC Educational Resources Information Center

Williams, Satina V.; Schwartz, Bill N.

2002-01-01

Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

JWST Full-Scale Model on Display at GSFC

NASA Image and Video Library

2010-02-26

JWST Full-Scale Model on Display. A full-scale model of the James Webb Space Telescope was built by the prime contractor, Northrop Grumman, to provide a better understanding of the size, scale and complexity of this satellite. The model is constructed mainly of aluminum and steel, weighs 12,000 lb., and is approximately 80 feet long, 40 feet wide and 40 feet tall. The model requires 2 trucks to ship it and assembly takes a crew of 12 approximately four days. This model has travelled to a few sites since 2005. The photographs below were taken at some of its destinations. The model is pictured here in Greenbelt, MD at the NASA Goddard Space Flight Center. Credit: NASA/Goddard Space Flight Center/Pat Izzo

Prototype of Multifunctional Full-text Library in the Architecture Web-browser / Web-server / SQL-server

NASA Astrophysics Data System (ADS)

Lyapin, Sergey; Kukovyakin, Alexey

Within the framework of the research program "Textaurus" an operational prototype of multifunctional library T-Libra v.4.1. has been created which makes it possible to carry out flexible parametrizable search within a full-text database. The information system is realized in the architecture Web-browser / Web-server / SQL-server. This allows to achieve an optimal combination of universality and efficiency of text processing, on the one hand, and convenience and minimization of expenses for an end user (due to applying of a standard Web-browser as a client application), on the other one. The following principles underlie the information system: a) multifunctionality, b) intelligence, c) multilingual primary texts and full-text searching, d) development of digital library (DL) by a user ("administrative client"), e) multi-platform working. A "library of concepts", i.e. a block of functional models of semantic (concept-oriented) searching, as well as a subsystem of parametrizable queries to a full-text database, which is closely connected with the "library", serve as a conceptual basis of multifunctionality and "intelligence" of the DL T-Libra v.4.1. An author's paragraph is a unit of full-text searching in the suggested technology. At that, the "logic" of an educational / scientific topic or a problem can be built in a multilevel flexible structure of a query and the "library of concepts", replenishable by the developers and experts. About 10 queries of various level of complexity and conceptuality are realized in the suggested version of the information system: from simple terminological searching (taking into account lexical and grammatical paradigms of Russian) to several kinds of explication of terminological fields and adjustable two-parameter thematic searching (a [set of terms] and a [distance between terms] within the limits of an author's paragraph are such parameters correspondingly).

Does Full Insurance Increase the Demand for Health Care?

PubMed

Boes, Stefan; Gerfin, Michael

2016-11-01

We estimate the causal impact of having full health insurance on healthcare expenditures. We take advantage of a unique quasi-experimental setup in which deductibles and co-payments were zero in a managed care plan and nonzero in regular insurance, until a policy change forced all individuals with an active plan to cover a minimum amount of their expenses. Using panel data and a nonlinear difference-in-differences strategy, we find a demand elasticity of about -0.14 comparing full insurance with the cost-sharing model and a significant upward shift in the likelihood to generate costs. Copyright © 2015 John Wiley & Sons, Ltd. Copyright © 2015 John Wiley & Sons, Ltd.

Effect of Economic Assets on Sexual Risk-Taking Intentions Among Orphaned Adolescents in Uganda

PubMed Central

Han, Chang-Keun; Neilands, Torsten B.; Ismayilova, Leyla; Sperber, Elizabeth

2010-01-01

Objectives. We examined the effect of economic assets on sexual risk-taking intentions among school-going AIDS-orphaned adolescents in rural Uganda. Methods. AIDS-orphaned adolescents from 15 comparable schools were randomly assigned to control (n = 133) or treatment (n = 127) conditions. Treatment participants received child savings accounts, workshops, and mentorship. This economic intervention was in addition to the traditional care and support services for school-going orphaned adolescents (counseling and school supplies) provided to both treatment and control groups. Adolescents in the treatment condition were compared with adolescents in the control condition at baseline and at 10 months after the intervention. Results. After control for sociodemographic factors, child-caregiver/parental communication, and peer pressure, adolescents in the economic intervention group reported a significant reduction in sexual risk-taking intentions compared with adolescents in the control condition. Conclusions. The findings indicate that in Uganda, a country devastated by poverty and disease (including HIV/AIDS), having access to economic assets plays an important role in influencing adolescents' sexual risk-taking intentions. These findings have implications for the care and support of orphaned adolescents, especially in poor African countries devastated by poverty and sexually transmitted diseases. PMID:20075323

Taking Stock.

ERIC Educational Resources Information Center

Merriam, Sharan B.

1993-01-01

A complete theory of adult learning must take into consideration the learner, learning process, and context. Andragogy, self-directed learning, consciousness, critical theory, feminism, transformational learning, and situated cognition contribute to understanding of this complex phenomenon. (SK)

Achieving and sustaining full employment.

PubMed

Rosen, S M

1995-01-01

Human rights and public health considerations provide strong support for policies that maximize employment. Ample historical and conceptual evidence supports the feasibility of full employment policies. New factors affecting the labor force, the rate of technological change, and the globalization of economic activity require appropriate policies--international as well as national--but do not invalidate the ability of modern states to apply the measures needed. Among these the most important include: (I) systematic reduction in working time with no loss of income, (2) active labor market policies, (3) use of fiscal and monetary measures to sustain the needed level of aggregate demand, (4) restoration of equal bargaining power between labor and capital, (5) social investment in neglected and outmoded infrastructure, (6) accountability of corporations for decisions to shift or reduce capital investment, (7) major reductions in military spending, to be replaced by socially needed and economically productive expenditures, (8) direct public sector job creation, (9) reform of monetary policy to restore emphasis on minimizing unemployment and promoting full employment. None are without precedent in modern economies. The obstacles are ideological and political. To overcome them will require intellectual clarity and effective advocacy.

Note Taking and Recall

ERIC Educational Resources Information Center

Fisher, Judith L.; Harris, Mary B.

1974-01-01

To study the effect of note taking and opportunity for review on subsequent recall, 88 college students were randomly assigned to five treatment groups utilizing different note taking and review combinations. No treatment effects were found, although quality of notes was positively correlated with free recall an multiple-choice measures.…

Full-waveform inversion of GPR data for civil engineering applications

NASA Astrophysics Data System (ADS)

van der Kruk, Jan; Kalogeropoulos, Alexis; Hugenschmidt, Johannes; Klotzsche, Anja; Busch, Sebastian; Vereecken, Harry

2014-05-01

Conventional GPR ray-based techniques are often limited in their capability to image complex structures due to the pertaining approximations. Due to the increased computational power, it is becoming more easy to use modeling and inversion tools that explicitly take into account the detailed electromagnetic wave propagation characteristics. In this way, new civil engineering application avenues are opening up that enable an improved high resolution imaging of quantitative medium properties. In this contribution, we show recent developments that enable the full-waveform inversion of off-ground, on-ground and crosshole GPR data. For a successful inversion, a proper start model must be used that generates synthetic data that overlaps the measured data with at least half a wavelength. In addition, the GPR system must be calibrated such that an effective wavelet is obtained that encompasses the complexity of the GPR source and receiver antennas. Simple geometries such as horizontal layers can be described with a limited number of model parameters, which enable the use of a combined global and local search using the Simplex search algorithm. This approach has been implemented for the full-waveform inversion of off-ground and on-ground GPR data measured over horizontally layered media. In this way, an accurate 3D frequency domain forward model of Maxwell's equation can be used where the integral representation of the electric field is numerically evaluated. The full-waveform inversion (FWI) for a large number of unknowns uses gradient-based optimization methods where a 3D to 2D conversion is used to apply this method to experimental data. Off-ground GPR data, measured over homogeneous concrete specimens, were inverted using the full-waveform inversion. In contrast to traditional ray-based techniques we were able to obtain quantitative values for the permittivity and conductivity and in this way distinguish between moisture and chloride effects. For increasing chloride

A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

ERIC Educational Resources Information Center

Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

2015-01-01

The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

Grounding line dynamics inferred from a 3D full-Stokes model solving the contact problem

NASA Astrophysics Data System (ADS)

Favier, Lionel; Gagliardini, Olivier; Durand, Gael; Zwinger, Thomas

2010-05-01

The mass balance of marine ice-sheets, such as the West Antarctic Ice Sheet, is mostly controlled by their grounding line dynamics. Most numerical models simulating marine ice-sheets involve simplifications and do not include all the stress gradients. First results obtained with a 3D full-Stokes model for the grounded ice-sheet / floating ice-shelf transition, using the finite-element code Elmer/Ice, are presented. The initial geometry, which takes into account a dome and a calving front, has been laterally extruded from a previously investigated 2D flowline geometry. The grounding line migration is computed by solving the contact problem between the ice and the rigid downward sloping bedrock, where a non linear friction law is applied in the two horizontal directions. The evolutions of the sea-air and sea-ice interfaces are determined by the solution of a local transport equation. The consistency between the 3D model and the analogous results of the flowline model is shown by comparing the results in the basic extruded case, with no normal flux through lateral boundaries. Thereafter, spatially non uniform perturbations are introduced, to simulate the grounding line dynamics under fully three-dimensional perturbations.

18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 146, Accounts receivable from associate companies. 367.1460 Section 367.1460 Conservation of Power and Water Resources...

18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2340... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 234, Accounts payable to associate companies. 367.2340 Section 367.2340 Conservation of Power and Water Resources...

Numerical Field Model Simulation of Full Scale Fire Tests in a Closed Spherical/Cylindrical Vessel.

DTIC Science & Technology

1987-12-01

the behavior of an actual fire on board a ship. The computer model will be verified by the experimental data obtained in Fire-l. It is important to... behavior in simulations where convection is important. The upwind differencing scheme takes into account the unsymmetrical phenomenon of convection by using...TANK CELL ON THE NORTH SIDE) FOR A * * PARTICULAR FIRE CELL * * COSUMS (I,J) = THE ARRAY TO STORE THE SIMILIAR VALUE FOR THE FIRE * * CELL TO THE SOUTH

Effects of Note-Taking Instruction and Note-Taking Languages on College EFL Students' Listening Comprehension

ERIC Educational Resources Information Center

Tsai-Fu, Tsai; Wu, Yongan

2010-01-01

Background: The effect of note-taking has been well-recognized by EFL educators. However, little empirical research has been done to investigate combined effects of note-taking instruction and note-taking language (whether in L1 or L2) in an acquisition-poor environment, where English is used as an instructional language yet the audience is…

Does life history predict risk-taking behavior of wintering dabbling ducks?

USGS Publications Warehouse

Ackerman, Joshua T.; Eadie, J.M.; Moore, T.G.

2006-01-01

Life-history theory predicts that longer-lived, less fecund species should take fewer risks when exposed to predation than shorter-lived, more fecund species. We tested this prediction for seven species of dabbling ducks (Anas) by measuring the approach behavior (behavior of ducks when approaching potential landing sites) of 1099 duck flocks during 37 hunting trials and 491 flocks during 13 trials conducted immediately after the 1999-2000 waterfowl hunting season in California, USA. We also experimentally manipulated the attractiveness of the study site by using two decoy treatments: (1) traditional, stationary decoys only, and (2) traditional decoys in conjunction with a mechanical spinning-wing decoy. Approach behavior of ducks was strongly correlated with their life history. Minimum approach distance was negatively correlated with reproductive output during each decoy treatment and trial type. Similarly, the proportion of flocks taking risk (approaching landing sites to within 45 m) was positively correlated with reproductive output. We found similar patterns of approach behavior in relation to other life-history parameters (i.e., adult female body mass and annual adult female survival rate). Thus, species characterized by a slower life-history strategy (e.g., Northern Pintail [A. acuta]) were more risk-averse than species with a faster life-history strategy (e.g., Cinnamon Teal [A. cyanoptera]). Furthermore, although we were able to reduce risk-averseness using the spinning-wing decoy, we were unable to override the influence of life history on risk-taking behavior. Alternative explanations did not account for the observed correlation between approach behavior and life-history parameters. These results suggest that life history influences the risk-taking behavior of dabbling ducks and provide an explanation for the differential vulnerability of waterfowl to harvest. ?? The Cooper Ornithological Society 2006.

A Harmonious Accounting Duo?

ERIC Educational Resources Information Center

Schapperle, Robert F.; Hardiman, Patrick F.

1992-01-01

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-16

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

Oral antineoplastic agent interactions with medicinal plants and food: an issue to take into account.

PubMed

Collado-Borrell, Roberto; Escudero-Vilaplana, Vicente; Romero-Jiménez, Rosa; Iglesias-Peinado, Irene; Herranz-Alonso, Ana; Sanjurjo-Sáez, María

2016-11-01

To review interactions between oral antineoplastic agents (OAAs) for the treatment of solid and hematological tumors and common food and medicinal plants. All potential interactions between OAAs, medicinal plants and food were reviewed. OAAs were considered to be drugs for oral administration that have direct antitumor activity and were approved by the European Medicines Agency in April 2015. We performed the literature search in Pubmed(®) considering only medicinal plants and food. In addition, available data were analyzed from each OAA in secondary data sources taken from Thomson Micromedex(®) and Lexi-comp(®), as well as in the summary of product characteristics. Fifty-eight OAAs were analyzed. We found interactions in 60.3 % of OAAs. Those with most interactions described were: imatinib and procarbazine (4 interactions) and erlotinib, vemurafenib, pomalidomide, medroxyprogesterone and methotrexate (3 interactions). We found 39 interactions (74.4 % important). St. John's wort was the medicinal plant with most interactions (92.6 % were considered important). The rest were: important (ginseng-imatinib, methotrexate-cola and tobacco-erlotinib and tobacco-pomalidomide) and moderate (caffeine-vemurafenib/medroxyprogesterone, medroxyprogesterone-ruxolitinib/St. John's wort, garlic-anagrelide and ginseng-procarbazine). Twenty-six interactions (61.5 % important). Grapefruit had most interactions (82.4 % were considered important). The rest were: important (alcohol-procarbazine) and moderate (dairy-estramustine, methotrexate-ethanol, procarbazine-tyramine, vitamin A-tretinoin/bexarotene and grapefruit-bexarotene/etoposide/sunitinib). A review of interactions of medicinal plants and food should be taken into account in the management of OAAs, since more than half have interactions with MPs and food, of which 70.3 % are considered important. The most relevant are HSJ, grapefruit, ginseng and tobacco. This review is intended to serve as a support to all healthcare

Accounting for Risk of Non-Completion in Private and Social Rates of Return to Higher Education

ERIC Educational Resources Information Center

Toutkoushian, Robert K.; Shafiq, M. Najeeb; Trivette, Michael J.

2013-01-01

Conventional studies of the private and social rates of return to a Bachelor's degree focus on the earnings difference between Bachelor degree holders and high school graduates, and find that there are large rates of return for degree recipients. The estimates in these studies, however, do not take into account the risk of not completing a degree.…

On the account of gravitational perturbations in computer simulation technology of meteoroid complex formation and evolution

NASA Astrophysics Data System (ADS)

Kulikova, N. V.; Chepurova, V. M.

2009-10-01

So far we investigated the nonperturbation dynamics of meteoroid complexes. The numerical integration of the differential equations of motion in the N-body problem by the Everhart algorithm (N=2-6) and introduction of the intermediate hyperbolic orbits build on the base of the generalized problem of two fixed centers permit to take into account some gravitational perturbations.

Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns

ERIC Educational Resources Information Center

Okpechi, Simeon O.; Belmasrour, Rachid

2011-01-01

In the past twenty years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. Retention has been a major issue. This study explores how the perception of their status, investments and…

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 hyaluronic acid membrane delivery system for cultured keratinocytes: clinical "take" rates in the porcine kerato-dermal model.

PubMed

Myers, S R; Grady, J; Soranzo, C; Sanders, R; Green, C; Leigh, I M; Navsaria, H A

1997-01-01

The clinical take rates of cultured keratinocyte autografts are poor on a full-thickness wound unless a dermal bed is provided. Even under these circumstances two important problems are the time delay in growing autografts and the fragility of the grafts. A laser-perforated hyaluronic acid membrane delivery system allows grafting at early confluence without requiring dispase digestion to release grafts from their culture dishes. We designed this study to investigate the influence of this membrane on clinical take rates in an established porcine kerato-dermal grafting model. The study demonstrated a significant reduction in take as a result of halving the keratinocyte seeding density onto the membrane. The take rates, however, of grafts grown on the membrane at half or full conventional seeding density and transplanted to a dermal wound bed were comparable, if not better, than those of keratinocyte sheet grafts.

Desktop system for accounting, audit, and research in A&E.

PubMed Central

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

Absolute and proportional measures of potential markers of rehearsal, and their implications for accounts of its development

PubMed Central

Jarrold, Christopher; Danielsson, Henrik; Wang, Xiaoli

2015-01-01

Previous studies of the development of phonological similarity and word length effects in children have shown that these effects are small or absent in young children, particularly when measured using visual presentation of the memoranda. This has often been taken as support for the view that young children do not rehearse. The current paper builds on recent evidence that instead suggests that absent phonological similarity and word length effects in young children reflects the same proportional cost of these effects in children of all ages. Our aims are to explore the conditions under which this proportional scaling account can reproduce existing developmental data, and in turn suggest ways that future studies might measure and model phonological similarity and word length effects in children. To that end, we first fit a single mathematical function through previously reported data that simultaneously captures absent and negative proportional effects of phonological similarity in young children plus constant proportional similarity effects in older children. This developmental function therefore provides the benchmark that we seek to re-produce in a series of subsequent simulations that test the proportional scaling account. These simulations reproduce the developmental function well, provided that they take into account the influence of floor effects and of measurement error. Our simulations suggest that future empirical studies examining these effects in the context of the development of rehearsal need to take into account proportional scaling. They also provide a demonstration of how proportional costs can be explored, and of the possible developmental functions associated with such an analysis. PMID:25852615

Accountable care organizations: financial advantages of larger hospital organizations.

PubMed

Camargo, Rodrigo; Camargo, Thaisa; Deslich, Stacie; Paul, David P; Coustasse, Alberto

2014-01-01

Accountable care organizations (ACOs) are groups of providers who agree to accept the responsibility for elevating the health status of a defined group of patients, with the goal of enabling people to take charge of their health and enroll in shared decision making with providers. The large initial investment required (estimated at $1.8 million) to develop an ACO implies that the participation of large health care organizations, especially hospitals and health systems, is required for success. Findings of this study suggest that ACOs based in a larger hospital organization are more likely to meet Centers for Medicare and Medicaid Services criteria for formation because of financial and structural assets of those entities.

Does gender matter? An analysis of men's and women's accounts of responding to symptoms of lung cancer.

PubMed

MacLean, Alice; Hunt, Kate; Smith, Sarah; Wyke, Sally

2017-10-01

Men are often portrayed - in research studies, 'common-sense' accounts and popular media - as reluctant users of health services. They are said to avoid going to the GP whenever possible, while women are portrayed, in presumed opposition, as consulting more readily, more frequently and with less serious complaints. Such stereotypes may inadvertently encourage doctors to pay greater heed to men's symptoms in 'routine' consultations. Although previous research has challenged this view with evidence, and suggested that links between gender identities and help-seeking are complex and fluid, gender comparative studies remain uncommon, and particularly few studies (either qualitative or quantitative) compare men and women with similar morbidity. We contribute here to gender comparative research on help-seeking by investigating men's and women's accounts of responding to symptoms later diagnosed as lung cancer. A secondary analysis of qualitative interviews with 27 men and 18 women attending Scottish cancer centres revealed striking similarities between men's and women's accounts. Participants were seen as negotiating a complex and delicate balance in constructing their moral integrity as, on the one hand, responsible service users who were conscious of the demands on health care professionals' time, and as patients who did not take undue risks with their health, in the context of an illness for which people are often held culpable, on the other. In accounting for their responses to symptoms, men and women drew equally on culturally-embedded moral frameworks of stoicism and responsible service use. Regardless of gender, the accounts portrayed participants as stoic in response to illness and responsible service users; and as people seeking explanations for bodily changes and taking appropriate and timely action. Our analysis challenges simplistic, 'common-sense' views of gendered help-seeking and highlights that both men and women need support to consult their doctor for

Broadening the future of value account of the wrongness of killing.

PubMed

Di Nucci, Ezio

2015-11-01

On Don Marquis's future of value account of the wrongness of killing, 'what makes it wrong to kill those individuals we all believe it is wrong to kill, is that killing them deprives them of their future of value'. Marquis has recently argued for a narrow interpretation of his future of value account of the wrongness of killing and against the broad interpretation that I had put forward in response to Carson Strong. In this article I argue that the narrow view is problematic because it violates some basic principles of equality and because it allows for some of the very killing that Marquis sets out to condemn; further, I argue that the chief reason why Marquis chooses the narrow view over the broad view-namely that the broad view would take the killing of some non-human animals to be also wrong-should rather be considered a welcome upshot of the broad view.

Planning, budgeting, and controlling--one look at the future: case-mix cost accounting.

PubMed

Thompson, J D; Averill, R F; Fetter, R B

1979-01-01

This paper outlines the system for cost accounting and managerial control which is an extension of the usually accepted departmental costing systems and takes as its units the 383 Diagnosis Related Groups (DRGs) considered to be the hospital's products. It is held that such an approach offers hospital managers a more powerful, analytic, budgeting, and cost-finding tool and offers the opportunity to involve the medical staff in the issues of how their practice patterns are affecting hospital costs.

Teaching history taking to medical students: a systematic review.

PubMed

Keifenheim, Katharina E; Teufel, Martin; Ip, Julianne; Speiser, Natalie; Leehr, Elisabeth J; Zipfel, Stephan; Herrmann-Werner, Anne

2015-09-28

This paper is an up-to-date systematic review on educational interventions addressing history taking. The authors noted that despite the plethora of specialized training programs designed to enhance students' interviewing skills there had not been a review of the literature to assess the quality of each published method of teaching history taking in undergraduate medical education based on the evidence of the program's efficacy. The databases PubMed, PsycINFO, Google Scholar, opengrey, opendoar and SSRN were searched using key words related to medical education and history taking. Articles that described an educational intervention to improve medical students' history-taking skills were selected and reviewed. Included studies had to evaluate learning progress. Study quality was assessed using the Medical Education Research Study Quality Instrument (MERSQI). Seventy-eight full-text articles were identified and reviewed; of these, 23 studies met the final inclusion criteria. Three studies applied an instructional approach using scripts, lectures, demonstrations and an online course. Seventeen studies applied a more experiential approach by implementing small group workshops including role-play, interviews with patients and feedback. Three studies applied a creative approach. Two of these studies made use of improvisational theatre and one introduced a simulation using Lego® building blocks. Twenty-two studies reported an improvement in students' history taking skills. Mean MERSQI score was 10.4 (range 6.5 to 14; SD = 2.65). These findings suggest that several different educational interventions are effective in teaching history taking skills to medical students. Small group workshops including role-play and interviews with real patients, followed by feedback and discussion, are widespread and best investigated. Feedback using videotape review was also reported as particularly instructive. Students in the early preclinical state might profit from approaches helping

Take a Hike Event Shows Employees the Benefits of Walking | Poster

Cancer.gov

Occupational Health Services (OHS) got people excited to walk at the summer Take a Hike event with fun prizes, free food, and a chance to win the grand prize—a Cigna-branded duffel bag full of items such as an exercise band, sport bottle, body mass index (BMI) pedometer, lip balm, and sunscreen.

Stereotypes and the Achievement Gap: Stereotype Threat Prior to Test Taking

ERIC Educational Resources Information Center

Appel, Markus; Kronberger, Nicole

2012-01-01

Stereotype threat is known as a situational predicament that prevents members of negatively stereotyped groups to perform up to their full ability. This review shows that the detrimental influence of stereotype threat goes beyond test taking: It impairs stereotyped students to build abilities in the first place. Guided by current theory on…

'Take Ten' improving the surgical post-take ward round: a quality improvement project.

PubMed

Banfield, Danielle Alice; Adamson, Carly; Tomsett, Amy; Povey, James; Fordham, Tony; Richards, Sarah Kathryn

2018-01-01

The surgical post-take ward round is a complex multidisciplinary interaction in which new surgical patients are reviewed and management plans formulated. Its fast-paced nature can lead to poor communication and inaccurate or incomplete documentation with potential detriment to patient safety. Junior team members often do not fully understand the diagnosis and management plan. The aims of this project were to improve both communication and documentation on the surgical post-take ward round, influencing patient safety. The ward round was deconstructed to identify individual roles and determine where intervention would have the most impact. Ten important points were identified that should be documented in the management of an acute surgical patient; observations, examination, impression, investigations, antibiotics, intravenous fluids, VTE assessment, nutrition status, estimated length of stay and ceiling of treatment. A 'Take Ten' checklist was devised with these items to be used as a 'time out' after each patient with the whole team for discussion, clarification and clear documentation. Four plan do study act cycles were completed over a period of a year. A retrospective review of post-take documentation preintervention and postintervention was performed, and the percentage of points that were accurately documented was calculated. For further clarification, 2 weekends were compared-one where the checklist was used and one where it was not. Results showed documentation postintervention varied between categories but there was improvement in documentation of VTE assessment, fluids, observations and investigations. On direct comparison of weekends the checklist showed improved documentation in all categories except length of stay. Junior team members found the checklist improved understanding of diagnosis and management plan, and encouraged a more effective ward round. The 'Take Ten' checklist has been well received. Three years on from its inception, the checklist

Queer(y)ing New Schooling Accountabilities through "My School": Using Butlerian Tools to Think Differently about Policy Performativity

ERIC Educational Resources Information Center

Gowlett, Christina

2015-01-01

This article takes the role of provocateur to "queer(y)" the rules of intelligibility surrounding new schooling accountabilities. Butler's work is seldom used outside the arena of gender and sexualities research. A "queer(y)ing" methodology is subsequently applied in a context very different to where it is frequently…

Toward Reflective Accountability: Using NSSE for Accountability and Transparency

ERIC Educational Resources Information Center

McCormick, Alexander C.

2009-01-01

Accountability pressures in higher education are not new; they are part of an enduring public policy discourse about the costs and benefits, both individual and social, of higher education. What is relatively new, however, is the prominent place that issues of accountability now occupy on the nation's higher education agenda. There is an important…

Perceived discrimination and poor health: Accounting for self-blame complicates a well-established relationship.

PubMed

Blodorn, Alison; Major, Brenda; Kaiser, Cheryl

2016-03-01

Past research has reliably demonstrated that both perceiving oneself as a target of discrimination and a tendency to blame negative events on oneself undermine psychological and physical health. These two literatures, however, have evolved largely independently of one another. The present research sought to develop a deeper understanding of the health effects of perceived discrimination by taking into account the relationship between perceived discrimination and self-blame. In two correlational studies, we examined perceived ethnic-based discrimination, self-blame, and psychological and physical health among White and ethnic minority adults residing in the United States. Contrary to the hypothesis that attributing negative events to discrimination leads to the discounting of self-blame, perceived discrimination and self-blame were positively related. Replicating past research, perceived discrimination was negatively related to health when examined as an independent predictor. When perceived discrimination and self-blame were examined as simultaneous predictors of health, however, the negative health effects of perceived discrimination were weakened. Furthermore, an alternative model revealed that perceived discrimination indirectly predicted decreased health through increased self-blame. The present findings highlight the importance of taking self-blame into account when assessing and interpreting the negative health effects of perceived discrimination. Copyright © 2016 Elsevier Ltd. All rights reserved.

The Effect of Attending Full-Day Kindergarten on English Learner Students

ERIC Educational Resources Information Center

Cannon, Jill S.; Jacknowitz, Alison; Painter, Gary

2011-01-01

A significant and growing English learner (EL) population attends public schools in the United States. Evidence suggests they are at a disadvantage when entering school and their achievement lags behind non-EL students. Some educators have promoted full-day kindergarten programs as especially helpful for EL students. We take advantage of the large…

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

PubMed

Artiga, Marc; Martínez, Manolo

2016-06-01

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

Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2011.

PubMed

Fronstin, Paul

2012-01-01

ASSET LEVELS GROWING: In 2011, there was $12.4 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 8.4 million accounts, according to data from the 2011 EBRI/MGA Consumer Engagement in Health Care Survey, sponsored by EBRI and Matthew Greenwald & Associates. This is up from 2006, when there were 1.3 million accounts with $873.4 million in assets, and 2010, when 5.4 million accounts held $7.3 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCES INCREASED: After average account balances leveled off in 2008 and 2009, and fell slightly in 2010, they increased in 2011. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. In 2011, average account balances increased to $1,470, a 9 percent increase from 2010. TOTAL AND AVERAGE ROLLOVERS INCREASE: After declining to $1,029 in 2010, average rollover amounts increased to $1,208 in 2011. Total assets being rolled over increased as well: $6.7 billion was rolled over in 2011, up from $3.7 billion in 2010. The percentage of individuals without a rollover remained at 13 percent in 2011. HEALTHY BEHAVIOR DOES NOT MEAN HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who smoke have more money in their accounts than those who do not smoke. In contrast, obese individuals have less money in their account than the nonobese. There is very little difference in account balances by level of exercise. Very small differences were found in account balances and rollover amounts between individuals who used cost or quality information, compared with those who did not use such information. However, next to no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors. When a difference

Risk-taking behaviours among fishermen in Morocco by the evaluation of "ordalique" functioning.

PubMed

Laraqui, Omar; Laraqui, Salwa; Manar, Nadia; Sahraoui, Mohammed Yassin; Sebbar, Lamia; Ghailan, Tarik; Deschamps, Frédéric; Laraqui, Chakib El Houssine

2017-01-01

The aim was to investigate the potential fishermen's psychological functioning which induces risk-taking behaviours by evaluating the ordalique functioning. This cross-sectional epidemiological study was conducted in three ports of northern Morocco in 2016 and concerned 1413 traditional fishermen working in small embarkations and 1049 administrative staff working in the maritime sector on land. Both groups were male, comparable for age and educational level. The survey support was an individual questionnaire covering socio-demographic characteristics, toxic habits and ordalique functioning questionnaire (le questionnaire de fonctionnement ordalique, QFO). It is composed of 42 items and four dimensions which are evaluated: risk-taking, transgression, positive representation of risk-taking and believes. The prevalence of the ordalique behaviour and its four dimensions was significantly higher among traditional fishermen than administrative staff on land; 66.4% vs. 33.6% (p < 0.0001) for risk-taking, 65.2% vs. 34.8% (p < 0.0001) for transgression, 60.4% vs. 39.6% (p < 0.0001) for positive representation, 59.8% vs. 51.2% (p < 0.0001) for believes. For all range ages, the prevalence of ordalique functioning was higher among fishermen than administrative staff on land. Among fishermen, the prevalence of the was significantly higher among the under 40 years old (69.1% vs. 54.7%, p < 0.0001). The prevalence of toxic habits among ordalique fishermen was significantly greater than no-ordalique ones: tobacco (54.5% vs. 48.6%, p < 0.035), alcohol (42.8% vs. 32.4%, p < 0.0001), cannabis (34.8% vs. 26.6%, p < 0.0001), psychotropic drugs (13.8% vs. 10.4%, p < 0.081) and a combination of toxic habits (27.7% vs. 19.6%, p < 0.0001). Ordalique behaviour among fishermen may explain the partial failure of preventive measures in this sector. Risk-taking behaviours into account in the safety system could reduce occupational hazards in the fishery.

Testing the Motor Simulation Account of Source Errors for Actions in Recall

PubMed Central

Lange, Nicholas; Hollins, Timothy J.; Bach, Patric

2017-01-01

Observing someone else perform an action can lead to false memories of self-performance – the observation inflation effect. One explanation is that action simulation via mirror neuron activation during action observation is responsible for observation inflation by enriching memories of observed actions with motor representations. In three experiments we investigated this account of source memory failures, using a novel paradigm that minimized influences of verbalization and prior object knowledge. Participants worked in pairs to take turns acting out geometric shapes and letters. The next day, participants recalled either actions they had performed or those they had observed. Experiment 1 showed that participants falsely retrieved observed actions as self-performed, but also retrieved self-performed actions as observed. Experiment 2 showed that preventing participants from encoding observed actions motorically by taxing their motor system with a concurrent motor task did not lead to the predicted decrease in false claims of self-performance. Indeed, Experiment 3 showed that this was the case even if participants were asked to carefully monitor their recall. Because our data provide no evidence for a motor activation account, we also discussed our results in light of a source monitoring account. PMID:29033874

Accounting Issues: An Essay Series Part I--Introduction to Accounting Theory and Cash

ERIC Educational Resources Information Center

Laux, Judy

2007-01-01

Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting. This is the first in a series of articles designed to facilitate this realignment. Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to…

Digital backpropagation accounting for polarization-mode dispersion.

PubMed

Czegledi, Cristian B; Liga, Gabriele; Lavery, Domaniç; Karlsson, Magnus; Agrell, Erik; Savory, Seb J; Bayvel, Polina

2017-02-06

Digital backpropagation (DBP) is a promising digital-domain technique to mitigate Kerr-induced nonlinear interference. While it successfully removes deterministic signal-signal interactions, the performance of ideal DBP is limited by stochastic effects, such as polarization-mode dispersion (PMD). In this paper, we consider an ideal full-field DBP implementation and modify it to additionally account for PMD; reversing the PMD effects in the backward propagation by passing the reverse propagated signal also through PMD sections, which concatenated equal the inverse of the PMD in the forward propagation. These PMD sections are calculated analytically at the receiver based on the total accumulated PMD of the link estimated from channel equalizers. Numerical simulations show that, accounting for nonlinear polarization-related interactions in the modified DBP algorithm, additional signal-to-noise ratio gains of 1.1 dB are obtained for transmission over 1000 km.

To Take or Not to Take: Decision-Making About Antiretroviral Treatment in People Living with HIV/AIDS

PubMed Central

Kremer, Heidemarie; Ironson, Gail; Schneiderman, Neil; Hautzinger, Martin

2008-01-01

Knowledge is limited regarding decision-making about antiretroviral treatment (ART) from the patient’s perspective. This substudy of a longitudinal study of psychobiologic aspects of long-term survival, conducted in 2003, compares the rationales of HIV-positive individuals (n = 79) deciding to take or not to take ART. Inclusion criteria were HIV/AIDS symptoms, or CD4 nadir less than 350, or viral load greater than 55,000. Those not meeting any criteria for receiving ART (2/2003 U.S. DHHS treatment guidelines) were excluded. Diagnosis was on average 11 years ago; 36% were female, 42% African American, 28% Latino, 24% white, and 6% other. Qualitative content analysis of semistructured interviews identified 10 criteria for the decision to take or not to take ART: CD4/viral load counts (87%), quality of life (85%), knowledge/beliefs about resistance (66%), mind–body beliefs (65%), adverse effects of ART (59%), easy-to-take regimen (58%), spirituality/worldview (58%), drug resistance (41%), experience of HIV/AIDS symptoms (39%), and preference for complementary/alternative medicine (17%). Participants choosing not to take ART (27%) preferred complementary/alternative medicine (r = 0.43, p < 0.001)1, perceived a better quality of life without ART (r = 0.32, p < 0.004), and weighted avoidance of adverse effects of ART more heavily (r = 0.24, p < 0.030) than participants taking ART (73%). Demographic characteristics related to taking ART were having a partner (r = 0.31, p < 0.008) and having health insurance (r = 0.26, p < 0.040). Decisions to take or not to take ART depend not only on patient medical characteristics, but also on individual beliefs about ART, complementary/alternative medicine, spirituality, and mind–body connection. HIV-positive individuals declining treatment place more weight on alternative medicine, avoiding adverse effects and perceiving a better quality of life through not taking ART. PMID:16706708

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

PubMed

Garner, M; Grossman, W

1991-02-01

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

12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

Code of Federal Regulations, 2010 CFR

2010-01-01

... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit and...

12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

Code of Federal Regulations, 2014 CFR

2014-01-01

... public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and Banking..., suspension, or debarment of independent public accountants and accounting firms performing audit services. (a... independent public accountants and their accounting firms from performing independent audit and attestation...

12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

Code of Federal Regulations, 2013 CFR

2013-01-01

... public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and Banking..., suspension, or debarment of independent public accountants and accounting firms performing audit services. (a... independent public accountants and their accounting firms from performing independent audit and attestation...

12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

Code of Federal Regulations, 2012 CFR

2012-01-01

... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit and...

77 FR 64961 - Taking and Importing Marine Mammals; Taking Marine Mammals Incidental to Replacement of the...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-24

... Transportation (SDOT), on behalf of the City of Seattle (City), for authorization for the take, by Level B... exceed a 10- megabyte file size. Instructions: All comments received are a part of the public record and... public for review. Authorization for incidental takings shall be granted if NMFS finds that the taking...

Being accountable for care of the poor. CHA's social accountability budget helps facilities keep track of charitable activity.

PubMed

Trocchio, J; Eckels, T

1989-06-01

The Catholic Health Association's social accountability budget is a set of tools to help Catholic healthcare facilities plan for, administer, and report benefits provided to their communities, especially the poor. It defines a full roster of community benefits that a healthcare organization may provide. The benefits fall into three major categories: activities and services, policies and procedures, and community leadership. The social accountability budget also presents guidelines for assessing the facility's existing services, activities, policies, and procedures and discusses how the facility can conduct or be part of a community needs assessment. Information collected through this assessment is used in the planning and budgeting processes. This ensures that uncompensated care and charitable services receive consideration along with traditional planning and budgeting items. Additional guidelines show the facility how to track and measure its services to the community. The final step, often absent from Catholic healthcare facilities' programs, is reporting community benefits.

ATLAS DataFlow Infrastructure: Recent results from ATLAS cosmic and first-beam data-taking

NASA Astrophysics Data System (ADS)

Vandelli, Wainer; ATLAS TDAQ Collaboration

2010-04-01

The ATLAS DataFlow infrastructure is responsible for the collection and conveyance of event data from the detector front-end electronics to the mass storage. Several optimized and multi-threaded applications fulfill this purpose operating over a multi-stage Gigabit Ethernet network which is the backbone of the ATLAS Trigger and Data Acquisition System. The system must be able to efficiently transport event-data with high reliability, while providing aggregated bandwidths larger than 5 GByte/s and coping with many thousands network connections. Nevertheless, routing and streaming capabilities and monitoring and data accounting functionalities are also fundamental requirements. During 2008, a few months of ATLAS cosmic data-taking and the first experience with the LHC beams provided an unprecedented test-bed for the evaluation of the performance of the ATLAS DataFlow, in terms of functionality, robustness and stability. Besides, operating the system far from its design specifications helped in exercising its flexibility and contributed in understanding its limitations. Moreover, the integration with the detector and the interfacing with the off-line data processing and management have been able to take advantage of this extended data taking-period as well. In this paper we report on the usage of the DataFlow infrastructure during the ATLAS data-taking. These results, backed-up by complementary performance tests, validate the architecture of the ATLAS DataFlow and prove that the system is robust, flexible and scalable enough to cope with the final requirements of the ATLAS experiment.

12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

Code of Federal Regulations, 2012 CFR

2012-01-01

... independent public accountants and accounting firms performing audit services. 390.97 Section 390.97 Banks and... debarment of independent public accountants and accounting firms performing audit services. (a) Scope. This... accountants and their accounting firms from performing independent audit and attestation services required by...

12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

Code of Federal Regulations, 2014 CFR

2014-01-01

... independent public accountants and accounting firms performing audit services. 390.97 Section 390.97 Banks and... debarment of independent public accountants and accounting firms performing audit services. (a) Scope. This... accountants and their accounting firms from performing independent audit and attestation services required by...

12 CFR 390.97 - Removal, suspension, or debarment of independent public accountants and accounting firms...

Code of Federal Regulations, 2013 CFR

2013-01-01

... independent public accountants and accounting firms performing audit services. 390.97 Section 390.97 Banks and... debarment of independent public accountants and accounting firms performing audit services. (a) Scope. This... accountants and their accounting firms from performing independent audit and attestation services required by...

Ego depletion increases risk-taking.

PubMed

Fischer, Peter; Kastenmüller, Andreas; Asal, Kathrin

2012-01-01

We investigated how the availability of self-control resources affects risk-taking inclinations and behaviors. We proposed that risk-taking often occurs from suboptimal decision processes and heuristic information processing (e.g., when a smoker suppresses or neglects information about the health risks of smoking). Research revealed that depleted self-regulation resources are associated with reduced intellectual performance and reduced abilities to regulate spontaneous and automatic responses (e.g., control aggressive responses in the face of frustration). The present studies transferred these ideas to the area of risk-taking. We propose that risk-taking is increased when individuals find themselves in a state of reduced cognitive self-control resources (ego-depletion). Four studies supported these ideas. In Study 1, ego-depleted participants reported higher levels of sensation seeking than non-depleted participants. In Study 2, ego-depleted participants showed higher levels of risk-tolerance in critical road traffic situations than non-depleted participants. In Study 3, we ruled out two alternative explanations for these results: neither cognitive load nor feelings of anger mediated the effect of ego-depletion on risk-taking. Finally, Study 4 clarified the underlying psychological process: ego-depleted participants feel more cognitively exhausted than non-depleted participants and thus are more willing to take risks. Discussion focuses on the theoretical and practical implications of these findings.

When perspective taking increases taking: reactive egoism in social interaction.

PubMed

Epley, Nicholas; Caruso, Eugene; Bazerman, Max H

2006-11-01

Group members often reason egocentrically, believing that they deserve more than their fair share of group resources. Leading people to consider other members' thoughts and perspectives can reduce these egocentric (self-centered) judgments such that people claim that it is fair for them to take less; however, the consideration of others' thoughts and perspectives actually increases egoistic (selfish) behavior such that people actually take more of available resources. A series of experiments demonstrates this pattern in competitive contexts in which considering others' perspectives activates egoistic theories of their likely behavior, leading people to counter by behaving more egoistically themselves. This reactive egoism is attenuated in cooperative contexts. Discussion focuses on the implications of reactive egoism in social interaction and on strategies for alleviating its potentially deleterious effects.

Planning, budgeting, and controlling--one look at the future: case-mix cost accounting.

PubMed Central

Thompson, J D; Averill, R F; Fetter, R B

1979-01-01

This paper outlines the system for cost accounting and managerial control which is an extension of the usually accepted departmental costing systems and takes as its units the 383 Diagnosis Related Groups (DRGs) considered to be the hospital's products. It is held that such an approach offers hospital managers a more powerful, analytic, budgeting, and cost-finding tool and offers the opportunity to involve the medical staff in the issues of how their practice patterns are affecting hospital costs. PMID:511578

Taking Aspirin to Protect Your Heart

MedlinePlus

Toolkit No. 23 Taking Aspirin to Protect Your Heart What can taking aspirin do for me? If you are at high risk for or if you have heart disease, taking a low dose aspirin every day may help. Aspirin can also help ...

Monitoring mangrove forests: Are we taking full advantage of technology?

NASA Astrophysics Data System (ADS)

Younes Cárdenas, Nicolás; Joyce, Karen E.; Maier, Stefan W.

2017-12-01

Mangrove forests grow in the estuaries of 124 tropical countries around the world. Because in-situ monitoring of mangroves is difficult and time-consuming, remote sensing technologies are commonly used to monitor these ecosystems. Landsat satellites have provided regular and systematic images of mangrove ecosystems for over 30 years, yet researchers often cite budget and infrastructure constraints to justify the underuse this resource. Since 2001, over 50 studies have used Landsat or ASTER imagery for mangrove monitoring, and most focus on the spatial extent of mangroves, rarely using more than five images. Even after the Landsat archive was made free for public use, few studies used more than five images, despite the clear advantages of using more images (e.g. lower signal-to-noise ratios). The main argument of this paper is that, with freely available imagery and high performance computing facilities around the world, it is up to researchers to acquire the necessary programming skills to use these resources. Programming skills allow researchers to automate repetitive and time-consuming tasks, such as image acquisition and processing, consequently reducing up to 60% of the time dedicated to these activities. These skills also help scientists to review and re-use algorithms, hence making mangrove research more agile. This paper contributes to the debate on why scientists need to learn to program, not only to challenge prevailing approaches to mangrove research, but also to expand the temporal and spatial extents that are commonly used for mangrove research.

What determines the take-over time? An integrated model approach of driver take-over after automated driving.

PubMed

Zeeb, Kathrin; Buchner, Axel; Schrauf, Michael

2015-05-01

In recent years the automation level of driver assistance systems has increased continuously. One of the major challenges for highly automated driving is to ensure a safe driver take-over of the vehicle guidance. This must be ensured especially when the driver is engaged in non-driving related secondary tasks. For this purpose it is essential to find indicators of the driver's readiness to take over and to gain more knowledge about the take-over process in general. A simulator study was conducted to explore how drivers' allocation of visual attention during highly automated driving influences a take-over action in response to an emergency situation. Therefore we recorded drivers' gaze behavior during automated driving while simultaneously engaging in a visually demanding secondary task, and measured their reaction times in a take-over situation. According to their gaze behavior the drivers were categorized into "high", "medium" and "low-risk". The gaze parameters were found to be suitable for predicting the readiness to take-over the vehicle, in such a way that high-risk drivers reacted late and more often inappropriately in the take-over situation. However, there was no difference among the driver groups in the time required by the drivers to establish motor readiness to intervene after the take-over request. An integrated model approach of driver behavior in emergency take-over situations during automated driving is presented. It is argued that primarily cognitive and not motor processes determine the take-over time. Given this, insights can be derived for further research and the development of automated systems. Copyright © 2015 Elsevier Ltd. All rights reserved.

Housing Operation Taking into Account Obsolescence and Physical Deterioration

NASA Astrophysics Data System (ADS)

Petrenko, L.; Manjilevskaja, S.

2017-11-01

The article focuses on the basic theory and practical aspects of improving the strategic management in terms of enhancing the quality of a technological process: these aspects have been proven experimentally by their introduction in company operations. The authors have worked out some proposals aimed at selecting an optimal supplier for building companies as well as the algorithm for the analysis and optimization of a construction company basing on scientific and practical research and the experimental data obtained in the experiment

Risk Management in Construction Project: Taking Fairness into Account

NASA Astrophysics Data System (ADS)

Górecki, Jarosław; Bizon-Górecka, Jadwiga