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Sample records for 401k account balance

  1. 401(k) plan asset allocation, account balances, and loan activity.

    PubMed

    VanDerhei, J; Galer, R; Quick, C; Rea, J

    1999-01-01

    . Employer contributions in the form of company stock affect participant allocation behavior. Participants in plans in which employer contributions are made in company stock appear to decrease allocations to equity funds and to increase the allocation of company stock in self-directed balances. The average account balance (net of plan loans) for all participants is $37,323. The balances, however, represent only amounts with current employers and do not include amounts remaining in the plans of prior employers. Nor do the balances indicate what savings would be in a "mature" 401(k) plan program. The average balances of older workers with long tenure at one employer indicate that a mature 401(k) plan program will produce substantial account balances. For example, individuals in their sixties with at least 30 years of tenure have average account balances in excess of $156,000; those in their fifties have balances in excess of $117,000.

  2. 401(k) plan asset allocation, account balances, and loan activity in 2009.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2010-11-01

    CONSISTENT SAMPLE: Because 401(k) balances can fluctuate with market returns from year to year, meaningful analysis of 401(k) plans must examine how participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the six-year period from 2003 to 2009 (which included one of the worst bear markets for stocks since the Great Depression), the study found: After rising in 2003 and for the next four consecutive years, the average 401(k) retirement account fell 27.8 percent in 2008, before rising 31.9 percent in 2009. The average 401(k) account balance moved up and down with stock market performance, but over the entire six-year time period increased at an average annual growth rate of 10.5 percent, attaining $109,723 at year-end 2009. The median (or midpoint, half above and half below) 401(k) account balance increased at an average annual growth rate of 14.7 percent over the 2003-2009 period to $59,381 at year-end 2009. THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2009, 60 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-six percent was in fixed-income securities such as stable-value investments and bond and money funds. MORE THAN THREE-QUARTERS OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2009: At year-end 2009, nearly 10 percent of the assets in the EBRI/ICI 401(k) database was invested in target-date funds and 33 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, they are designed to simplify investing and to automate account rebalancing. NEW EMPLOYEES CONTINUED TO USE BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: Across all but the oldest age group, more new or recent hires invested their 401(k) assets in balanced funds, including target-date funds. At year-end 2009, about 42 percent

  3. 401(k) plan asset allocation, account balances, and loan activity in 2008.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2009-10-01

    Because 401(k) balances can fluctuate with market returns from year to year, meaningful analysis of 401(k) plans must examine how participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the five-year period from 2003 to 2008 (which included one of the worst bear markets for stocks since the Great Depression), the study found: After rising in 2003 and for the next four consecutive years, the average 401(k) retirement account fell 24.3 percent in 2008. The average 401(k) account balance moved up and down with stock market performance, but over the entire five-year time period increased at an average annual growth rate of 7.2 percent, attaining $86,513 at year-end 2008. The median (mid-point) 401(k) account balance increased at an average annual growth rate of 11.4 percent over the 2003-2008 period to $43,700 at year-end 2008. THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS. On average, at year-end 2008, 56 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Forty-one percent was in fixed-income securities such as stable-value investments and bond and money market funds. THREE-QUARTERS OF 401(K) PLANS INCLUDED LIFECYCLE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2008. At year-end 2008, nearly 7 percent of the assets in the EBRI/ICI 401(k) database were invested in lifecycle funds and 31 percent of 401(k) participants held lifecycle funds. Also known as "target-date" funds, they are designed to simplify investing and automate account rebalancing. NEW EMPLOYEES CONTINUED TO USE BALANCED FUNDS, INCLUDING LIFECYCLE FUNDS. Across all age groups, more new or recent hires invested their 401(k) assets in balanced funds, including lifecycle funds. At year-end 2008, 36 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with

  4. 401(k) plan asset allocation, account balances, and loan activity in 2007.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Copeland, Craig

    2008-12-01

    The bulk of 401(k) assets continued to be invested in stocks. On average, at year-end 2007, about two-thirds of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. About one-third was in fixed-income securities such as stable value investments and bond and money market funds. Although these relative shares have changed little over the past 12 years, the underlying fund composition has changed over time. About two-thirds of 401(k) plans included lifecycle funds in their investment lineup at year-end 2007. New analysis shows that at year-end 2007, more than 7 percent of the assets in the EBRI/ICI database were invested in lifecycle funds and one-quarter of 401(k) participants held lifecycle funds. Also known as "target date" funds, they are designed to simplify investing and automate account rebalancing. New employees continued to utilize balanced funds, including lifecyclefunds. Across all age groups, more new or recent hires invested their 401(k) assets in balanced funds, including lifecycle funds. At year-end 2007, 28 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with 24 percent in 2006, 19 percent in 2005, and about 7 percent in 1998. At year-end 2007, almost 19 percent of the account balances of recently hired participants in their 20s were invested in lifecycle funds compared with 16 percent at year-end 2006. 401(k) participants continued to seek diversification of their investments. The share of 401(k) accounts invested in company stock continued to shrink, falling by 0.5 percentage point (to 10.6 percent) in 2007. That continued a steady decline that started in 1999. Recently hired 401(k) participants contributed to this trend: they were less likely to hold employer stock. Participants' 401(k) loan activity was stable. In 2007, 18 percent of all 401(k) participants eligible for loans had a loan

  5. 401(k) plan asset allocation, account balances, and loan activity in 2011.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Bass, Steven

    2012-12-01

    THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2011, 61 percent of 401(k) participants' assets was invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-four percent was in fixed-income securities such as stable-value investments and bond and money funds. SEVENTY-TWO PERCENT OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2011: At year-end 2011, 13 percent of the assets in the EBRI/ICI 401(k) database was invested in target-date funds and 39 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, these funds are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. MORE NEW OR RECENT HIRES INVESTED THEIR 401(K) ASSETS IN BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: For example, at year-end 2011, 51 percent of the account balances of recently hired participants in their 20s was invested in balanced funds, compared with 44 percent in 2010, and about 7 percent in 1998. A significant subset of that balanced fund category is target-date funds. At year-end 2011, 40 percent of the account balances of recently hired participants in their 20s was invested in target-date funds, compared with 35 percent at year-end 2010. 401(K) PARTICIPANTS CONTINUED TO SEEK DIVERSIFICATION OF THEIR INVESTMENTS: The share of 401(k) accounts invested in company stock remained at 8 percent in 2011. This share has fallen by more than half since 1999. Recently hired 401(k) participants contributed to this trend: They tended to be less likely to hold employer stock. PARTICIPANTS' 401(K) LOAN ACTIVITY REMAINED STEADY, ALTHOUGH LOAN BALANCES INCREASED SLIGHTLY IN 2011: At year-end 2011, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2009 and year-end 2010, and up from 18 percent at year

  6. 401(k) plan asset allocation, account balances, and loan activity in 2010.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Bass, Steven

    2011-12-01

    THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2010, 62 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-three percent were in fixed-income securities such as stable value investments and bond and money funds. SEVENTY PERCENT OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2010: At year-end 2010, 11 percent of the assets in the EBRI/ICI 401(k) database were invested in target-date funds and 36 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, they are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. MORE NEW OR RECENT HIRES INVESTED THEIR 401(K) ASSETS IN BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: For example, at year-end 2010, 44 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with 42 percent in 2009, and about 7 percent in 1998. A significant subset of that balanced fund category is target-date funds. At year-end 2010, 35 percent of the account balances of recently hired participants in their 20s were invested in target-date funds, compared with 31 percent at year-end 2009. 401(K) PARTICIPANTS CONTINUED TO SEEK DIVERSIFICATION OF THEIR INVESTMENTS: The share of 401(k) accounts invested in company stock continued to shrink, falling by more than a percentage point (to 8 percent) in 2010, continuing a steady decline that started in 1999. Recently hired 401(k) participants contributed to this trend: They tended to be less likely to hold employer stock. PARTICIPANTS' 401(K) LOAN BALANCES DECLINED SLIGHTLY IN 2010: In 2010, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2009, and up from 18 percent at year-end 2008. Loans

  7. The impact of the recent financial crisis on 401(k) account balances.

    PubMed

    VanDerhei, Jack

    2009-02-01

    401(K) LOSSES FROM THE ECONOMIC CRISIS: During 2008, major U.S. equity indexes were sharply negative, with the S&P 500 Index losing 37.0 percent for the year, which translated into corresponding losses in 401(k) retirement plan assets. But how individual 401(k) participants are affected by the crisis is largely determined by their account balance, age, and job tenure. IMPACT VARIES BY ACCOUNT BALANCE: This Issue Brief estimates changes in average 401(k) balances from Jan. 1, 2008, to Jan. 20, 2009, using the EBRI/ICI 401(k) database of more than 21 million participants. Not surprisingly, how the recent financial market losses affect individual 401(k) account balances is strongly affected by the size of a participant's account balance. Those with low account balances relative to contributions experienced minimal investment losses that were typically more than made up by contributions: Those with less than $10,000 in account balances had an average growth of 40 percent during 2008, since contributions had a bigger impact than investment losses. However, those with more than $200,000 in account balances had an average loss of more than 25 percent. IMPACT VARIES BY AGE AND JOB TENURE: 401(k) participants on the verge of retirement (ages 56-65) had average changes during this period that varied between a positive 1 percent for short-tenure individuals (one to four years with the current employer) to more than a 25 percent loss for those with long tenure (with more than 20 years). SHORT-TERM VS. LONG-TERM: While much of the focus has been on market fluctuations in the last year, investing for retirement security is (or should be) a long-term proposition. When a consistent sample of 2.2 million participants who had been with the same 401(k) plan sponsor for the seven years from 1999-2006 was analyzed, the average estimated growth rates for the period from Jan. 1, 2000 through Jan. 20, 2009, ranged from +29 percent for long-tenure older participants to more than +500

  8. 401(k) plan asset allocation, account balances, and loan activity in 1998.

    PubMed

    VanDerhei, J; Holden, S; Quick, C

    2000-02-01

    The Employee Benefit Research Institute (EBRI) and the Investment Company Institute (ICI) have been collaborating for the past three years to collect data on participants in 401(k) plans. This effort, known as the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, has obtained data for 401(k) plan participants from certain of EBRI and ICI members serving as plan record keepers and administrators. The report includes 1998 information on 7.9 million active participants in 30,102 plans holding nearly $372 billion in assets. The data include demographic information, annual contributions, plan balances, asset allocation, and loans, and are broadly representative of the universe of 401(k) plans. The database also includes three years of longitudinal information on approximately 3.3 million participants. Key findings include: For all 401(k) participants in the 1998 EBRI/ICI database, almost three-quarters of plan balances are invested directly or indirectly in equity securities. Specifically, 49.8 percent of total plan balances are invested in equity funds, 17.7 percent in company stock, 11.4 percent in guaranteed investment contracts (GICs), 8.4 percent in balanced funds, 6.1 percent in bond funds, 4.7 percent in money funds, and 0.3 percent in other stable value funds. Participant asset allocation varies considerably with age. Younger participants tend to favor equity funds, while older participants are more disposed to invest in GICs and bond funds. On average, participants in their 20s have 62.1 percent of their account balances invested in equity funds, in contrast to 39.8 percent for those in their 60s. Participants in their 20s invest 4.7 percent of their assets in GICs, while those in their 60s invest 20.6 percent. Bond funds, which represent 4.7 percent of the assets of participants in their 20s, amount to 9.0 percent of the assets of participants in their 60s. Investment options offered by 401(k) plans appear to influence asset allocation

  9. What does consistent participation in 401(k) plans generate?

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2009-07-01

    EBRI/ICI 401(K) DATABASE: The annual EBRI/ICI 401(k) database update report is based on large cross-sections of 401(k) plan participants. Whereas the cross-sections cover participants with a wide range of participation experience in 401(k) plans, meaningful analysis of the potential for 401(k) participants to accumulate retirement assets over time must examine how a consistent group of participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the eight-year period from 1999 to 2007: The average 401(k) account balance increased at an annual growth rate of 9.5 percent over the period, to $137,430 at year-end 2007. The median 401(k) account balance (half above, half below) increased at an annual growth rate of 15.2 percent over the period, to $76,946 at year-end 2007. ANALYSIS OF A CONSISTENT GROUP OF 401(K) PARTICIPANTS HIGHLIGHTS THE ACCUMULATION POTENTIAL OF 401(K) PLANS. At year-end 2007, the average account balance among consistent participants was double the average account balance among all participants in the EBRI/ICI 401(k) database. The consistent group's median balance was more than four times larger than the median balance across all participants at year-end 2007. YOUNGER PARTICIPANTS OR THOSE WITH SMALLER INITIAL BALANCES EXPERIENCED HIGHER GROWTH IN ACCOUNT BALANCES COMPARED WITH OLDER PARTICIPANTS OR THOSE WITH LARGER INITIAL BALANCES. Among the consistent group, individual participant experience is influenced by three primary factors that impact account balances: contributions, investment returns, and withdrawal and loan activity. For example, the average account balance of participants in their 20s was heavily influenced by the relative size of contributions to the account balances and increased at an average growth rate of 36.0 percent per year between year-end 1999 and year-end 2007. 401(K) PARTICIPANTS TEND TO CONCENTRATE THEIR ACCOUNTS IN EQUITY SECURITIES. The asset

  10. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-4...

  11. Use of target-date funds in 401(k) plans, 2007.

    PubMed

    Copeland, Craig

    2009-03-01

    WHAT THEY ARE: Target-date funds (also called "life-cycle" funds) are a type of mutual fund that automatically rebalances its asset allocation following a predetermined pattern over time. They typically rebalance to more conservative and income-producing assets as the participant's target date of retirement approaches. WHY THEY'RE IMPORTANT AND GROWING: Of the 401(k) plan participants in the EBRI/ICI 401(k) database who were found to be in plans that offeredtarget-date funds, 37 percent had at least some fraction of their account in target-date funds in 2007. Target-date funds held about 7 percent of total assets in 401(k) plans and the use of these funds is expected to increase in the future. The Pension Protection Act of 2006 made it easier for plan sponsors to automatically enroll new workers in a 401(k) plan, and target-date funds were one of the types of approved funds specified for a "default" investment if the participant does not elect a choice. BRI/ICI 401(K) DATABASE: This study uses the unique richness of the data in the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, which has almost 22 million participants, to examine the choices and characteristics of participants whose plans offer target-date funds. EFFECT OF AGE, SALARY, JOB TENURE, AND ACCOUNT BALANCE: Younger workers are significantly more likely to invest in target-date funds than are older workers: Almost 44 percent of participants under age 30 had assets in a target-date fund, compared with 27 percent of those 60 or older. Target-date funds appeal to those with lower incomes, little time on the job, and with few assets. On average, target-date fund investors are about 2.5 years younger than those who do not invest in target-date funds, have about 3.5 years less tenure, make about $11,000 less in salary, have $25,000 less in their account, and are in smaller plans. EFFECT OF AUTOMATIC ENROLLMENT: While the EBRI/ICI database does not contain specific information on whether

  12. Roth 401(k): asking the right questions.

    PubMed

    Joyner, James F

    2006-01-01

    Roth 401(k) provisions are a newly available feature of 401(k) plans. Roth 401(k) provisions are after-tax savings that generally are tax-free at the time of distribution. Questions arise for plan sponsors about whether the new feature is beneficial, and to whom, and what needs to be done if the plan sponsor decides to offer this provision to its employees. This article tries to answer some of those common questions, including a simple computational analysis to try to answer the important question of how much an employee-participant genuinely benefits from this savings approach. Some practical issues of implementation are touched on, and some unanswered questions are identified.

  13. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3 Safe...

  14. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2 Internal... TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-2 ADP test. (a) Actual deferral percentage (ADP) test—(1) In general—(i) ADP test formula. A cash or deferred...

  15. Accounting: "Balancing Out" the Accounting Program.

    ERIC Educational Resources Information Center

    Babcock, Coleen

    1979-01-01

    The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)

  16. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... years following the last plan year the employer was an eligible employer. If the failure is due to any...) Election and notice—(1) General rule. An eligible employer establishing or maintaining a SIMPLE 401(k) plan must satisfy the election and notice requirements in paragraphs (d)(2) and (3) of this section....

  17. 401(k) Plans. Incidence, Provisions, and Benefits. Report to the Ranking Minority Member, Special Committee on Aging, U.S. Senate.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Program Evaluation and Methodology Div.

    The General Accounting Office studied employer-sponsored retirement savings plans provided for under section 401(k) of the Internal Revenue Code. Nearly 5,000 employers were surveyed in 1987 to determine (1) the incidence of 401(k) plans and their relationship to other types of retirement plans; (2) the variation in plan provisions and experiences…

  18. Health Care Consumerism: Lessons My 401(k) Plan Taught Me.

    PubMed

    Steinberg, Allen T

    2015-01-01

    Changes to the U.S. health care system are here. As we think about how individuals will pay for health care--while actively employed and while retired--our experiences with 401(k) plans provide some valuable lessons. In order to support employees in this new health care world--a challenge arguably more daunting than the 401(k) challenge we faced 20 years ago--some very different types of support are needed. Employers should consider providing their employees with the resources to manage health care changes.

  19. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE.... § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  20. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  1. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...(k)(3) described in § 1.401(k)-2; (B) The ADP safe harbor provisions of section 401(k)(12) described...(k)(12) and another plan that is using the ADP test of section 401(k)(3). (iv) Disaggregation of..., and room and board expenses, for up to the next 12 months of post-secondary education for the...

  2. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose...

  3. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose...

  4. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose...

  5. 14 CFR 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Chart of Balance Sheet Accounts Section 3 Section Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts Name of account...

  6. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Chart of Balance Sheet Accounts Section 3 Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts Name of account...

  7. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Chart of Balance Sheet Accounts Section 3 Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts Name of account...

  8. 75 FR 15492 - Proposed Collection; Comment Request for Qualified Retirement Plans Under Sections 401(k) and 401...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-29

    ... 401(k) and 401(m) and Guidance on Cash or Deferred Arrangements AGENCY: Internal Revenue Service (IRS..., the IRS is soliciting comments concerning REG-108639-99 (NPRM) Sections 401(k) and 401(m); Notice 2000... INFORMATION: Title: REG-108639-99 (NPRM) Sections 401(k) and 401(m); Notice 2000-3 Guidance on Cash...

  9. 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

  10. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... current plan year. Designated Roth account. Designated Roth account means a separate account maintained by a plan to which only designated Roth contributions (including income, expenses, gains and losses attributable thereto) are made. Designated Roth contributions. Designated Roth contributions means...

  11. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... current plan year. Designated Roth account. Designated Roth account means a separate account maintained by a plan to which only designated Roth contributions (including income, expenses, gains and losses attributable thereto) are made. Designated Roth contributions. Designated Roth contributions means...

  12. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... current plan year. Designated Roth account. Designated Roth account means a separate account maintained by a plan to which only designated Roth contributions (including income, expenses, gains and losses attributable thereto) are made. Designated Roth contributions. Designated Roth contributions means...

  13. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... current plan year. Designated Roth account. Designated Roth account means a separate account maintained by a plan to which only designated Roth contributions (including income, expenses, gains and losses attributable thereto) are made. Designated Roth contributions. Designated Roth contributions means...

  14. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... current plan year. Designated Roth account. Designated Roth account means a separate account maintained by a plan to which only designated Roth contributions (including income, expenses, gains and losses attributable thereto) are made. Designated Roth contributions. Designated Roth contributions means...

  15. Towards a Balanced Account of Autism Etiology

    ERIC Educational Resources Information Center

    Hall, Genae A.

    2004-01-01

    Drash and Tudor describe six sets of reinforcement contingencies which may be present in the environments of some children eventually diagnosed with autism and suggest that these contingencies account for the etiology of "autistic" behaviors. Nevertheless, merely observing such contingencies in the environments of these children is insufficient to…

  16. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2010.

    PubMed

    Fronstin, Paul

    2011-01-01

    ASSET LEVELS GROWING: In 2010, there was $7.7 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 5.7 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2009, when 5 million accounts held $7.1 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCE DROPS SLIGHTLY: Increases in average account balances leveled off in 2008 and 2009, and fell slightly in 2010. 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. AVERAGE ROLLOVER DECLINES, WHILE TOTAL ROLLOVERS INCREASE: Despite a decline in the average rollover amount in 2010, total assets being rolled over have been increasing. $4.2 billion was rolled over in 2010, up from $4 billion in 2009. The average rollover increased from $592 in 2006 to $1,295 in 2009, and fell to $1,029 in 2010. The percentage of individuals without a rollover decreased from 23 percent in 2006 to 10 percent in 2009 and increased slightly to 13 percent in 2010. HEALTHY BEHAVIOR MEANS HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who exercised, those who did not smoke, and those who were not obese had higher account balances and higher rollovers than those with less healthy behaviors. It was also found that individuals who used cost or quality information had higher account balances and higher rollovers compared with those who did not use such information. However, no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors such as checking pricing before getting services or asking for generic drugs instead of brand names, among other things. DIFFERENCES IN ACCOUNT BALANCES: Men have higher account balances than women

  17. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2009.

    PubMed

    Fronstin, Paul

    2010-06-01

    ASSET LEVELS GROWING: In 2009, there was $7.1 billion in consumer-driven health plans (CDHPs), which include health savings accounts (or HSAs) and health reimbursement arrangements (or HRAs), spread across 5 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2008, when 4.2 million accounts held $5.7 billion in assets. AVERAGE ACCOUNT BALANCE LEVELING OFF: Increases in average account balances appear to have leveled off. In 2006, account balances averaged $696. They increased to $1320 in 2007, a 90 percent increase. Account balances averaged $1356 in 2008 and $1419 in 2009, 3 percent and 5 percent increases, respectively. TYPICAL ENROLLEE: The typical CDHP enrollee was more likely than traditional plan enrollees to be young, unmarried, higher-income, educated, and exhibit healthy behavior. No differences were found between CDHPs enrollees and traditional plan enrollees with respect to gender, race, and presence of children. MORE ROLLOVERS: Overall, the number of people with a rollover, as well as the total level of assets being rolled over, have been increasing. The average rollover increased from $592 in 2006 to $1295 in 2009. DIFFERENCES IN ACCOUNT BALANCES: Men tend to have higher account balances than women, account balances increase with household income, education has a significant impact on account balances independent of income and other variables, and no statistically significant differences in account balances were found by smoking, obesity, or the presence of chronic health conditions. Individuals who developed a budget to manage their health care expenses had a higher account balance ($1726) than those who did not ($1428), but otherwise, no statistically significant differences in average account balances were found between individuals who exhibited various aspects of cost-conscious decision-making behaviors and those who did not. DIFFERENCES IN ROLLOVER AMOUNTS: Men rolled over more money than

  18. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Examples. (7) Plan provision requirement. (f) Special rules for designated Roth contributions. (1) In general. (2) Inclusion treatment. (3) Separate accounting required. (4) Designated Roth contributions must... rollovers. (5) Rules regarding designated Roth contribution elections. (i) Frequency of elections....

  19. The Art of Educational Leadership: Balancing Performance and Accountability

    ERIC Educational Resources Information Center

    English, Fenwick W.

    2007-01-01

    "The Art of Educational Leadership: Balancing Performance and Accountability" stresses the human side of leadership. No other text on this topic demonstrates so ably the importance of artistry in leadership in a field that has been lopsidedly dominated by concepts informed by science. Presenting the idea that leadership is an art, this book…

  20. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  1. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  2. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  3. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  4. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  5. 12 CFR 226.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Treatment of credit balances; account... credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account (through transmittal of funds to a creditor in excess of the total balance...

  6. 12 CFR 226.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 3 2012-01-01 2012-01-01 false Treatment of credit balances; account... credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account (through transmittal of funds to a creditor in excess of the total balance...

  7. 12 CFR 226.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Treatment of credit balances; account... Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of... balance due on an account, through rebates of unearned finance charges or insurance premiums, or...

  8. 12 CFR 226.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Treatment of credit balances; account... Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of... balance due on an account, through rebates of unearned finance charges or insurance premiums, or...

  9. Balancing cost and precision in hospital accountability sampling.

    PubMed

    Perla, Rocco J; Allen, Bradford D

    2011-01-01

    The purpose of this article is to examine the relationship between sample size and cost using a benefit to cost ratio in the context of hospital accountability measures. We argue that the decision to use larger samples should include an assessment of the marginal benefit in terms of the cost to obtain the samples. Our main conclusion is that without recognizing and balancing the cost of different sampling schemes and developing reasonable cost limits we lose an opportunity at efficiency.

  10. 12 CFR 1026.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 9 2014-01-01 2014-01-01 false Treatment of credit balances; account... LENDING (REGULATION Z) Open-End Credit § 1026.11 Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account...

  11. 12 CFR 1026.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Treatment of credit balances; account... LENDING (REGULATION Z) Open-End Credit § 1026.11 Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account...

  12. 12 CFR 1026.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Treatment of credit balances; account... LENDING (REGULATION Z) Open-End Credit § 1026.11 Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account...

  13. Just Culture: A Foundation for Balanced Accountability and Patient Safety

    PubMed Central

    Boysen, Philip G.

    2013-01-01

    Background The framework of a just culture ensures balanced accountability for both individuals and the organization responsible for designing and improving systems in the workplace. Engineering principles and human factors analysis influence the design of these systems so they are safe and reliable. Methods Approaches for improving patient safety introduced here are (1) analysis of error, (2) specific tools to enhance safety, and (3) outcome engineering. Conclusion The just culture is a learning culture that is constantly improving and oriented toward patient safety. PMID:24052772

  14. 75 FR 62345 - Minimum Balance Requirement and Automatic Replenishment Option for Deposit Account Holders

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-08

    ...-4] Minimum Balance Requirement and Automatic Replenishment Option for Deposit Account Holders AGENCY... account at 12 transactions per year; require deposit account holders to maintain a minimum balance in that... charge copyright fees against the balance instead of sending separate payments with applications...

  15. 12 CFR 192.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false What is the initial balance of the liquidation account? 192.455 Section 192.455 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY... balance of the liquidation account? The initial balance of the liquidation account is your net worth...

  16. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  17. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  18. 12 CFR 192.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false What is the initial balance of the liquidation account? 192.455 Section 192.455 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY... balance of the liquidation account? The initial balance of the liquidation account is your net worth...

  19. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  20. 12 CFR 192.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false What is the initial balance of the liquidation account? 192.455 Section 192.455 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY... balance of the liquidation account? The initial balance of the liquidation account is your net worth...

  1. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  2. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  3. 78 FR 66778 - Withdrawal of Notice of Proposed Exemption Involving the Studley, Inc. Section 401(k) Profit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration Withdrawal of Notice of Proposed Exemption Involving the Studley, Inc. Section 401(k) Profit Sharing Plan (the Plan) Located in New York, NY In the Federal Register...

  4. 78 FR 40832 - Proposed Collection; Comment Request for Qualified Retirement Plans Under Sections 401(k) and 401...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

    ... copies of the regulations should be directed to Allan Hopkins at Internal Revenue Service, Room 6129... Allan.M.Hopkins@irs.gov . SUPPLEMENTARY INFORMATION: Title: REG-108639-99 (NPRM) Sections 401(k) and 401... provide information. Approved: June 17, 2013. Allan Hopkins, Tax Analyst. BILLING CODE 4830-01-P...

  5. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  6. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  7. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  8. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  9. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  10. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  11. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  12. 12 CFR 1024.34 - Timely escrow payments and treatment of escrow account balances.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... account balances. 1024.34 Section 1024.34 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION REAL... treatment of escrow account balances. (a) Timely escrow disbursements required. If the terms of a mortgage... to avoid a penalty, as governed by the requirements in § 1024.17(k). (b) Refund of escrow balance....

  13. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  14. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  15. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  16. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  17. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  18. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  19. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    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 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  20. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  1. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... uncollectable notes and accounts. (6) 170Other Current Assets. (i) Inventories, prepaid expenses and other items... financial condition of the contractor as of a given date. (A) Asset Accounts. (1) 100Cash. (i) This account shall include the amount of current funds available on demand in the hands of financial officers...

  2. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  3. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  4. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  5. International Balance of Payments Program--Accounting, Reporting and Estimating

    DTIC Science & Technology

    1969-01-16

    nonappropriated funds and Defense postal service from: (I) Foreign residents. 3 ... y Codes First amendment (Ch 2, 9/16/69) Avalt SpecrilDXQYL-yINSPECYRD a Dist...fulfillment of construction or service contracts. The amount of such procurements of U.S. end products, -9- # First amendment (Ch 2, 9/16/69) 7060|.2 Jan...Every effort will be made to clear amounts in suspense accounts in the month following the entry into the account. -13- # First amendment (Ch 2, 9/16/69

  6. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... classification Current assets: Cash 1010 Short-term investments 1100 Notes receivable 1200 Accounts receivable... assets: Long-term prepayments 1820 Unamortized developmental and preoperating costs 1830 Other assets and...—Spare parts and supplies 1311 Prepaid items 1410 Other current assets 1420 Investments and special...

  7. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... classification Current assets: Cash 1010 Short-term investments 1100 Notes receivable 1200 Accounts receivable...—Spare parts and supplies 1311 Prepaid items 1410 Other current assets 1420 Investments and special funds... assets: Long-term prepayments 1820 Unamortized developmental and preoperating costs 1830 Other assets...

  8. Predictive dialing improves small-balance accounts collection.

    PubMed

    Amigoni, M

    1995-09-01

    Healthcare organizations can control collection costs and improve cash flow by initiating collection contacts sooner. The cost of collections generally is one of the largest expenses in a business office budget, so the financial benefits of contacting the accounts earlier may be significant.

  9. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  10. 12 CFR 192.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false How do I determine the initial balances of... How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  11. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  12. 12 CFR 192.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false How do I determine the initial balances of... How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  13. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  14. 12 CFR 192.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false How do I determine the initial balances of... How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  15. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  16. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  17. Individual retirement account balances, contributions, and rollovers, 2010: the EBRI IRA database.

    PubMed

    Copeland, Craig

    2012-05-01

    In 2010, IRA owners were more likely to be male, especially those whose accounts originated from a rollover or were a SEP/SIMPLE. Among all IRA owners in the database, nearly one-half (45.8 percent) were ages 45-64. The average and median IRA account balance in 2010 was $67,438 and $17,863, respectively, while the average and median IRA individual balance (all accounts from the same person combined) was $91,864 and $25,296. Individuals with a traditional-originating from rollovers had the highest average and median balance of $123,426 and $38,138, respectively. Roth owners had the lowest average and median balance at $22,437 and $11,471. The average and median individual IRA balance increased with age through age 70. The average amount contributed to an IRA in the database was $3,335 in 2010. The average contribution was highest for accounts owned by those ages 65-69, and more contributions were made to Roth accounts than to traditional accounts (both those originating from contributions and rollovers). However, the average contribution to a traditional account was higher, at $3,517, compared with $3,240 to a Roth account. Yet, a higher overall amount was contributed to Roths ($2.3 billion for Roths compared with $1.3 billion for traditional accounts). Focusing on those owning traditional or Roth IRAs, 9.3 percent of the accounts received contributions, and 12.1 percent of the individuals owning these IRA types contributed to them in 2010. Among traditional IRA owners, 5.2 percent contributed, while 24.0 percent of those owning a Roth contributed to it during 2010. Of those individuals contributing to an IRA, 43.5 percent contributed the maximum amount. Of those contributing to a traditional IRA, 48.7 percent maxed out their contribution, while 39.3 percent did so with a Roth. The average and median account balances increased from $54,863 and $15,756 respectively in 2008 to $67,438 and $17,863 in 2010. This represents an increase of 22.9 percent in the average

  18. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  19. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  20. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  1. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  2. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  3. A Balanced School Accountability Model: An Alternative to High-Stakes Testing

    ERIC Educational Resources Information Center

    Jones, Ken

    2004-01-01

    This article asserts that the health of public schools depends on defining a new model of accountability--one that is balanced and comprehensive. This new model needs be one that involves much more than test scores. This article outlines the premises behind this argument asking for what, to whom, and by what means schools should be held…

  4. Mental Accounting in Portfolio Choice: Evidence from a Flypaper Effect

    PubMed Central

    Choi, James J.; Laibson, David; Madrian, Brigitte C.

    2009-01-01

    Consistent with mental accounting, we document that investors sometimes choose the asset allocation for one account without considering the asset allocation of their other accounts. The setting is a firm that changed its 401(k) matching rules. Initially, 401(k) enrollees chose the allocation of their own contributions, but the firm chose the match allocation. These enrollees ignored the match allocation when choosing their own-contribution allocation. In the second regime, enrollees simultaneously selected both accounts’ allocations, leading them to mentally integrate the two. Own-contribution allocations before the rule change equal the combined own- and match-contribution allocations afterwards, whereas combined allocations differ sharply across regimes. PMID:20027235

  5. Education and advice under ERISA for employee-directed 401(k) plans.

    PubMed

    Kimpel, J M

    2000-01-01

    Section 404(c) regulation sets forth the conditions that plan fiduciaries must meet to be relieved of liability for the consequences of employees' control over their accounts. After reviewing applicable laws and regulations, the author concludes that employers desiring to provide employees with education and/or advice services through a third party should be able to do so while still obtaining reliance on the protections of Section 404(c) and without taking on significant additional fiduciary responsibilities.

  6. IMPORTANCE OF MATERIAL BALANCES AND THEIR STATISTICAL EVALUATION IN RUSSIAN MATERIAL, PROTECTION, CONTROL AND ACCOUNTING

    SciTech Connect

    FISHBONE,L.G.

    1999-07-25

    While substantial work has been performed in the Russian MPC&A Program, much more needs to be done at Russian nuclear facilities to complete four necessary steps. These are (1) periodically measuring the physical inventory of nuclear material, (2) continuously measuring the flows of nuclear material, (3) using the results to close the material balance, particularly at bulk processing facilities, and (4) statistically evaluating any apparent loss of nuclear material. The periodic closing of material balances provides an objective test of the facility's system of nuclear material protection, control and accounting. The statistical evaluation using the uncertainties associated with individual measurement systems involved in the calculation of the material balance provides a fair standard for concluding whether the apparent loss of nuclear material means a diversion or whether the facility's accounting system needs improvement. In particular, if unattractive flow material at a facility is not measured well, the accounting system cannot readily detect the loss of attractive material if the latter substantially derives from the former.

  7. Disruptive innovation in academic medical centers: balancing accountable and academic care.

    PubMed

    Stein, Daniel; Chen, Christopher; Ackerly, D Clay

    2015-05-01

    Numerous academic medicine leaders have argued that academic referral centers must prepare for the growing importance of accountability-driven payment models by adopting population health initiatives. Although this shift has merit, execution of this strategy will prove significantly more problematic than most observers have appreciated. The authors describe how successful implementation of an accountable care health strategy within a referral academic medical center (AMC) requires navigating a critical tension: The academic referral business model, driven by tertiary-level care, is fundamentally in conflict with population health. Referral AMCs that create successful value-driven population health systems within their organizations will in effect disrupt their own existing tertiary care businesses. The theory of disruptive innovation suggests that balancing the push and pull of academic and accountable care within a single organization is achievable. However, it will require significant shifts in resource allocation and changes in management structure to enable AMCs to make the inherent difficult choices and trade-offs that will ensue. On the basis of the theories of disruptive innovation, the authors present recommendations for how academic health systems can successfully navigate these issues as they transition toward accountability-driven care.

  8. Balancing the Budget: Accounting for Glucocorticoid Bioactivity and Fate during Water Treatment.

    PubMed

    Jia, Ai; Wu, Shimin; Daniels, Kevin D; Snyder, Shane A

    2016-03-15

    Numerous studies have identified the presence and bioactivity of glucocorticoid receptor (GR) active substances in water; however, the identification and activity-balance of GR compounds remained elusive. This study determined the occurrence and attenuation of GR bioactivity and closed the balance by determining those substances responsible. The observed in vitro GR activity ranged from 39 to 155 ng dexamethasone-equivalent/L (ng Dex-EQ/L) in the secondary effluents of four wastewater treatment plants. Monochromatic ultraviolet light of 80 mJ/cm(2) disinfection dose was efficient for GR activity photolysis, whereas chlorination could not appreciably attenuate the observed GR activity. Ozonation was effective only at relatively high dose (ozone/TOC 1:1). Microfiltration membranes were not efficient for GR activity attenuation; however, reverse osmosis removed GR activity to levels below the limits of detection. A high-sensitivity liquid chromatography with tandem mass spectrometry (LC-MS/MS) method was then developed to screen 27 GR agonists. Twelve were identified and quantified in effluents at summed concentrations of 9.6-21.2 ng/L. The summed Dex-EQ of individual compounds based on their measured concentrations was in excellent agreement with the Dex-EQ obtained from bioassay, which demonstrated that the detected glucocorticoids can entirely explain the observed GR bioactivity. Four synthetic glucocorticoids (triamcinolone acetonide, fluocinolone acetonide, clobetasol propionate, and fluticasone propionate) predominantly accounted for GR activity. These data represent the first known publication where a complete activity balance has been determined for GR agonists in an aquatic environment.

  9. Health Savings Account Balances, Contributions, Distributions, and Other Vital Statistics, 2014: Estimates from the EBRI HSA Database.

    PubMed

    Fronsti, Paul

    2015-07-01

    The Employee Benefit Research Institute (EBRI) maintains a wealth of data collected from various health savings account (HSA) providers. The EBRI HSA Database contains 2.9 million accounts with total assets of $5 billion as of Dec. 31, 2014. This Issue Brief is the second annual report drawing on cross-sectional data from the EBRI HSA Database. It examines account balances, individual and employer contributions, annual distributions, investment accounts, and account-owner demographics for 2014. Enrollment in HSA-eligible health plans is estimated to be about 17 million policyholders and their dependents, and it has also been estimated that there are 13.8 million accounts holding $24.2 billion in assets as of Dec. 31, 2014. Almost 4 in 5 HSAs have been opened since the beginning of 2011. The average HSA balance at the end of 2014 was $1,933, up from $1,408 at the beginning of the year. Average account balances increased with the age of the owner of the account. Account balances averaged $655 for owners under age 25 and $5,016 for owners ages 65 and older. About 6 percent of HSAs had an associated investment account. End-of-year 2014 balance averages were higher in accounts with investment assets. Thirty-seven percent of HSAs with investment assets ended 2014 with a balance of $10,000 or more, whereas only 4 percent of HSAs without investment assets had such a balance. Among HSAs with investment assets, accounts opened in 2014 ended the year with an average balance of $6,544; whereas those opened in 2005 had an average balance of $19,269 at the end of 2014. HSAs with either individual or employer contributions accounted for 70 percent of all accounts and 86 percent of the assets in 2014. Four percent of these accounts ended the year with a zero balance. On a yearly average, individuals who made contributions deposited $2,096 to their account. HSAs receiving employer contributions received $1,021 a year, on average. Four-fifths of HSAs with a contribution also had a

  10. Lessons from the evolution of 401(k) retirement plans for increased consumerism in health care: an application of behavioral research.

    PubMed

    DiCenzo, Jodi; Fronstin, Paul

    2008-08-01

    when it was one of 24 as opposed to one of six, evidence has shown that people tend to be less likely to join a company-sponsored retirement plan when more investment options are offered. More choice can also lead to lower satisfaction. It is also known that workers may not be able to appropriately sort through many complex alternatives and that education is not always as effective as employers would hope. Decision complexity often forces people to find a way to simplify, and one of the easiest rules of thumb is to pick the option with the lowest short-term cost, even when that alternative is more costly in the longer run. It is also known that, for good or for bad, choices are constructed on the fly; preferences are dynamic, and logic does not always apply. Financial incentives are helpful in motivating behavior, but they do not affect everyone's decisions. Despite significant financial incentives to participate in 401(k) plans, many workers choose not to. Similarly, despite many of the financial incentives embedded in health care plan design, it can be expected that these incentives will not effectively motivate and engage all workers. One seemingly rational approach to improve workers' decision making is to provide education and guidance to help them sort through complex alternatives and to demonstrate the value of financial incentives. Certainly, providing education and guidance in the form of decision support tools may be an employer's responsibility. However, some studies have shown that, even when "educated" workers have the intent to make improved decisions, they often lack follow-through and fail to take action. In short, education and guidance may not be enough to foster improved health care consumerism. Some employers have begun to design benefit programs with a view toward overcoming behavioral tendencies that negatively affect workers' well-being. Newer retirement plan designs involve careful consideration of default choices. These defaults apply unless

  11. System analysis of a bio-energy plantation: full greenhouse gas balance and energy accounting (POPFULL)

    NASA Astrophysics Data System (ADS)

    Ceulemans, R.; Janssens, I.; Berhongaray, G.; Broeckx, L.; De Groote, T.; ElKasmioui, O.; Fichot, R.; Njakou Djomo, S.; Verlinden, M.; Zona, D.

    2011-12-01

    In recent year the environmental impact of fossil fuels and their reduced availability are leading to an increasing interest in renewable energy sources, among them bio-energy. However, the cost/benefit in establishing, managing, and using these plantations for energy production should be quantified together with their environmental impact. In this project we are performing a full life cycle analysis (LCA) balance of the most important greenhouse gases (CO2, CH4, N2O, H2O and O3), together with full energy accounting of a short-rotation coppice (SRC) plantation with fast-growing trees. We established the plantation two years ago and we have been monitoring net fluxes of CO2, N2O, CH4, and O3, in combination with biomass pools (incl. soil) and fluxes, and volatile organic carbon (VOCs). This poplar plantation will be monitored for another two years then harvested and transformed into bio-energy. For the energy accounting we are performing a life cycle analysis and energy efficiency assessments over the entire cycle of the plantation until the production of electricity and heat. Here we present an overview of the results from the first two years from the plantation establishment, and some of the projections based on these first results.

  12. Pyrolysis and gasification of meat-and-bone-meal: Energy balance and GHG accounting

    SciTech Connect

    Cascarosa, Esther; Boldrin, Alessio; Astrup, Thomas

    2013-11-15

    Highlights: • GHG savings are in the order of 600–1000 kg CO{sub 2}-eq. per Mg of MBM treated. • Energy recovery differed in terms of energy products and efficiencies. • The results were largely determined by use of the products for energy purposes. - Abstract: Meat-and-bone-meal (MBM) produced from animal waste has become an increasingly important residual fraction needing management. As biodegradable waste is routed away from landfills, thermo-chemical treatments of MBM are considered promising solution for the future. Pyrolysis and gasification of MBM were assessed based on data from three experimental lab and pilot-scale plants. Energy balances were established for the three technologies, providing different outcomes for energy recovery: bio-oil was the main product for the pyrolysis system, while syngas and a solid fraction of biochar were the main products in the gasification system. These products can be used – eventually after upgrading – for energy production, thereby offsetting energy production elsewhere in the system. Greenhouse gases (GHG) accounting of the technologies showed that all three options provided overall GHG savings in the order of 600–1000 kg CO{sub 2}-eq. per Mg of MBM treated, mainly as a consequence of avoided fossil fuel consumption in the energy sector. Local conditions influencing the environmental performance of the three systems were identified, together with critical factors to be considered during decision-making regarding MBM management.

  13. Pyrolysis and gasification of meat-and-bone-meal: energy balance and GHG accounting.

    PubMed

    Cascarosa, Esther; Boldrin, Alessio; Astrup, Thomas

    2013-11-01

    Meat-and-bone-meal (MBM) produced from animal waste has become an increasingly important residual fraction needing management. As biodegradable waste is routed away from landfills, thermo-chemical treatments of MBM are considered promising solution for the future. Pyrolysis and gasification of MBM were assessed based on data from three experimental lab and pilot-scale plants. Energy balances were established for the three technologies, providing different outcomes for energy recovery: bio-oil was the main product for the pyrolysis system, while syngas and a solid fraction of biochar were the main products in the gasification system. These products can be used - eventually after upgrading - for energy production, thereby offsetting energy production elsewhere in the system. Greenhouse gases (GHG) accounting of the technologies showed that all three options provided overall GHG savings in the order of 600-1000kg CO2-eq. per Mg of MBM treated, mainly as a consequence of avoided fossil fuel consumption in the energy sector. Local conditions influencing the environmental performance of the three systems were identified, together with critical factors to be considered during decision-making regarding MBM management.

  14. BALANCE

    DOEpatents

    Carmichael, H.

    1953-01-01

    A torsional-type analytical balance designed to arrive at its equilibrium point more quickly than previous balances is described. In order to prevent external heat sources creating air currents inside the balance casing that would reiard the attainment of equilibrium conditions, a relatively thick casing shaped as an inverted U is placed over the load support arms and the balance beam. This casing is of a metal of good thernnal conductivity characteristics, such as copper or aluminum, in order that heat applied to one portion of the balance is quickly conducted to all other sensitive areas, thus effectively preventing the fornnation of air currents caused by unequal heating of the balance.

  15. A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

    ERIC Educational Resources Information Center

    Larrinaga, Carlos

    2013-01-01

    In the paper, "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?" (Wynder, Wellner, and Reinhard 2013), researchers test whether business education and (controller) experience influence decision-makers to consider a longer-term perspective and,…

  16. 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.…

  17. Balancing Competing Demands for Accountability: Technology's Role in Information Access and Production.

    ERIC Educational Resources Information Center

    Ivory, Gary; Derlin, Roberta

    This paper examines how competing demands for accountability in public education are grounded in different visions of the role of education in a democratic society. It also suggests that accountability in education is being profoundly shaped by the technological revolution. While some contradictions in accountability stem from different goals for…

  18. 75 FR 64909 - Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ...This document contains a final regulation under the Employee Retirement Income Security Act of 1974 (ERISA) that requires the disclosure of certain plan and investment-related information, including fee and expense information, to participants and beneficiaries in participant-directed individual account plans (e.g., 401(k) plans). This regulation is intended to ensure that all participants and......

  19. Balancing the Vocational and Academic Dimensions of Accounting Education: The Case for a Core Curriculum

    ERIC Educational Resources Information Center

    Paisey, Catriona; Paisey, Nicholas J.

    2007-01-01

    Knowledge is a defining characteristic of professions but, given the ever-increasing knowledge base, curricula in professional disciplines are becoming overcrowded. This paper discusses propositional/declarative knowledge in relation to the accounting knowledge base. Historically, professional areas such as medicine, law and accountancy have…

  20. Working toward More Engaged and Successful Accounting Students: A Balanced Scorecard Approach

    ERIC Educational Resources Information Center

    Fredin, Amy; Fuchsteiner, Peter; Portz, Kris

    2015-01-01

    Prior research indicates that student engagement is the key to student success, as measured by college grades, degree completion, and graduate school enrollment. We propose a set of goals and objectives for accounting students, in particular, to help them become engaged not only in the educational process, but also in the accounting profession.…

  1. Energy balance of a plasma with a wave, taking the wave nonpotentiality into account

    NASA Astrophysics Data System (ADS)

    Gelberg, M. G.; Volosevich, A. V.

    It is shown that the potential electric field of low-frequency plasma waves in the ionosphere is phase-shifted by approximately -pi/2 with respect to current fluctuations, while the vortex field is nearly cophase with the current. Thus, the work of energy transfer between the plasma and the wave occurs primarily with the participation of the vortex field. The wave nonpotentiality is shown to have a substantial effect on the energy balance of the wave-plasma system.

  2. Balancing

    NASA Astrophysics Data System (ADS)

    Harteveld, Casper

    At many occasions we are asked to achieve a “balance” in our lives: when it comes, for example, to work and food. Balancing is crucial in game design as well as many have pointed out. In games with a meaningful purpose, however, balancing is remarkably different. It involves the balancing of three different worlds, the worlds of Reality, Meaning, and Play. From the experience of designing Levee Patroller, I observed that different types of tensions can come into existence that require balancing. It is possible to conceive of within-worlds dilemmas, between-worlds dilemmas, and trilemmas. The first, the within-world dilemmas, only take place within one of the worlds. We can think, for example, of a user interface problem which just relates to the world of Play. The second, the between-worlds dilemmas, have to do with a tension in which two worlds are predominantly involved. Choosing between a cartoon or a realistic style concerns, for instance, a tension between Reality and Play. Finally, the trilemmas are those in which all three worlds play an important role. For each of the types of tensions, I will give in this level a concrete example from the development of Levee Patroller. Although these examples come from just one game, I think the examples can be exemplary for other game development projects as they may represent stereotypical tensions. Therefore, to achieve harmony in any of these forthcoming games, it is worthwhile to study the struggles we had to deal with.

  3. On the treatment of evapotranspiration, soil moisture accounting, and aquifer recharge in monthly water balance models.

    USGS Publications Warehouse

    Alley, W.M.

    1984-01-01

    Several two- to six-parameter regional water balance models are examined by using 50-year records of monthly streamflow at 10 sites in New Jersey. These models include variants of the Thornthwaite-Mather model, the Palmer model, and the more recent Thomas abcd model. Prediction errors are relatively similar among the models. However, simulated values of state variables such as soil moisture storage differ substantially among the models, and fitted parameter values for different models sometimes indicated an entirely different type of basin response to precipitation.-from Author

  4. Balancing the Yin and Yang: The Role of Universities in Developing Softer Skills in Accountancy

    ERIC Educational Resources Information Center

    Evans, Carl; Gbadamosi, Gbolahan; Wells, Jamie; Scott, Ian

    2012-01-01

    This paper presents an examination of the importance of softer skills in the accountancy profession and a discussion of the contribution that universities can make in supporting the development of these skills. With employers increasingly demanding a greater range of softer skills such as effective communication, the paper is intended to challenge…

  5. A Computational Account of Children's Analogical Reasoning: Balancing Inhibitory Control in Working Memory and Relational Representation

    ERIC Educational Resources Information Center

    Morrison, Robert G.; Doumas, Leonidas A. A.; Richland, Lindsey E.

    2011-01-01

    Theories accounting for the development of analogical reasoning tend to emphasize either the centrality of relational knowledge accretion or changes in information processing capability. Simulations in LISA (Hummel & Holyoak, 1997, 2003), a neurally inspired computer model of analogical reasoning, allow us to explore how these factors may…

  6. Balancing Accountability and Ethics: A Case Study of an Elementary School Principal

    ERIC Educational Resources Information Center

    Hall, Dorothy Ledbetter

    2009-01-01

    In recent years, the federal No Child Left Behind (NCLB) Act has increasingly had a major impact on daily decisions in schools, especially for principals' performance. Depending on the accountability rating, schools are in jeopardy of closing, and principals and teachers are at risk of being fired (McGhee & Nelson, 2005). As a result, it is…

  7. Testing for Accountability: A Balancing Act That Challenges Current Testing Practices and Theories

    ERIC Educational Resources Information Center

    Brennan, Robert L.

    2015-01-01

    Koretz, in his article published in this issue, provides compelling arguments that the high stakes currently associated with accountability testing lead to behavioral changes in students, teachers, and other stakeholders that often have negative consequences, such as inflated scores. Koretz goes on to argue that these negative consequences require…

  8. Re-Balancing Assessment: Placing Formative and Performance Assessment at the Heart of Learning and Accountability

    ERIC Educational Resources Information Center

    Hofman, Peter; Goodwin, Bryan; Kahl, Stuart

    2015-01-01

    These days, a growing chorus of parents, educators, and policymakers is voicing frustration and anger with top-down accountability and high-stakes testing. As members of two not-for-profit education organizations--one focused on assessment and the other on research and instructional practices--the authors find nothing wrong with testing itself;…

  9. Un-"Chartered" Waters: Balancing Montessori Curriculum and Accountability Measures in a Charter School

    ERIC Educational Resources Information Center

    Scott, Catherine M.

    2017-01-01

    More than 6,000 charter schools exist in the United States, and of these 120 are Montessori charter schools. When studying charter school practices, researchers often examine issues such as performance accountability measures and effectiveness of charter school curricula. In doing so, the outcomes often overlook the challenges for teachers as they…

  10. Personal account retirement plans: an analysis of the survey of consumers finances.

    PubMed

    Copeland, C; VanDerhei, J

    2000-07-01

    This report is based on data from the Federal Reserve Board's triennial Survey of Consumer Financies (SCF), which provides the most comprehensive data available on the wealth of American households. The most recent SCF data are for 1998, and this report tracks information from the 1992, 1995, and 1998 surveys. The percentage of families with a participant in a pension plan from a current job increased from 38.8 percent to 41.0 percent over this six-year period. If one focuses exclusively on those families with a worker and in which the head is under age 65, the percentage for 1998 increases to 56.8 percent. The previously documented trend toward defined contribution plans was confirmed and the significance of 401(k)-type plans for those families participating in a pension plan more than doubled, from 31.6 percent in 1992 to 64.3 percent in 1998. The percentage of family heads eligible to participate in a defined contribution plan that did so increased from 73.8 percent in 1995 to 77.3 percent in 1998. Of those families choosing not to participate in a defined contribution plan, 40.3 percent were already participating in a defined benefit plan. Overall, "personal account plans" represented nearly one-half (49.5 percent) of all the financial assets for those families with either a defined contribution plan account, IRA, or Keogh, in 1998. This was a significant increase from 43.6 percent in 1992. The average total account balance in personal account plans for families with a plan in 1998 was $78,417, an increase of 54 percent in real terms over the 1992 balance of $50,914 (expressed in 1998 dollars). For families participating in a defined contribution plan, IRA, or Keogh in 1998, 52 percent of the overall average was attributed to IRA/Keogh balances (43 percent from IRAs alone), and 44 percent of the average was from account balances in defined contribution plans with the current employer. There is a marked tendency for lower-income families to have larger

  11. Balancing Fairness and Efficiency: The Impact of Identity-Blind and Identity-Conscious Accountability on Applicant Screening

    PubMed Central

    Self, William T.; Mitchell, Gregory; Mellers, Barbara A.; Tetlock, Philip E.; Hildreth, J. Angus D.

    2015-01-01

    This study compared two forms of accountability that can be used to promote diversity and fairness in personnel selections: identity-conscious accountability (holding decision makers accountable for which groups are selected) versus identity-blind accountability (holding decision makers accountable for making fair selections). In a simulated application screening process, undergraduate participants (majority female) sorted applicants under conditions of identity-conscious accountability, identity-blind accountability, or no accountability for an applicant pool in which white males either did or did not have a human capital advantage. Under identity-conscious accountability, participants exhibited pro-female and pro-minority bias, particularly in the white-male-advantage applicant pool. Under identity-blind accountability, participants exhibited no biases and candidate qualifications dominated interview recommendations. Participants exhibited greater resentment toward management under identity-conscious accountability. PMID:26660723

  12. Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?

    ERIC Educational Resources Information Center

    Wynder, Monte; Wellner, Kai-Uwe; Reinhard, Karin

    2013-01-01

    We are nearing the end of the United Nations' Decade of Education for Sustainable Development (2005-2014). There has been substantial rhetoric in education and business forums, and many universities have integrated sustainability into their accounting curricula, but what effect is accounting education having? This study considers whether the…

  13. A new accounting system for financial balance based on personnel cost after the introduction of a DPC/DRG system.

    PubMed

    Nakagawa, Yoshiaki; Takemura, Tadamasa; Yoshihara, Hiroyuki; Nakagawa, Yoshinobu

    2011-04-01

    A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical costs and financial balance. A simple method has been devised, based on personnel cost, for calculating medical costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.

  14. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Baccount Current assets Cash and equivalents 1120 1120 Receivables 1170 1170 Allowance for doubtful accounts 1171 1171 Supplies: Material and supplies 1220 1220 Prepayments 1280 1280 Other current assets...-fixed assets to be maintained. 32.103 Section 32.103 Telecommunication FEDERAL COMMUNICATIONS...

  15. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Baccount Current assets Cash and equivalents 1120 1120 Receivables 1170 1170 Allowance for doubtful accounts 1171 1171 Supplies: Material and supplies 1220 1220 Prepayments 1280 1280 Other current assets...-fixed assets to be maintained. 32.103 Section 32.103 Telecommunication FEDERAL COMMUNICATIONS...

  16. [Management and accounting solution required in clinical laboratory department in the hospital and the balanced scorecard (BSC)].

    PubMed

    Takahashi, Toshiro

    2006-11-01

    This is to describe required accounting knowledge and the techniques for the clinical laboratory department management level people to operate their division from the viewpoint of management. Especially, the necessity and the efficacy of the BSC implementation in the clinical laboratory department are being explained.

  17. Human Rights Education in Japan: An Historical Account, Characteristics and Suggestions for a Better-Balanced Approach

    ERIC Educational Resources Information Center

    Takeda, Sachiko

    2012-01-01

    Although human rights are often expressed as universal tenets, the concept was conceived in a particular socio-political and historical context. Conceptualisations and practice of human rights vary across societies, and face numerous challenges. After providing an historical account of the conceptualisation of human rights in Japanese society,…

  18. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts. This account must include undistributed balances in clearing accounts at the date of the balance sheet... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY...

  19. IRA balances and contributions: an overview of the EBRI IRA database.

    PubMed

    Copeland, Craig

    2010-09-01

    NEW IRA DATABASE: The Employee Benefit Research Institute created the EBRI IRA Database in order to more closely examine retirement savings behavior. The EBRI IRA Database is able to link individuals within and across the data providers and will also be able to link the data with participants in 401(k) plans, allowing retirement funds to be tracked as they are generated, rolled over, and ultimately used. This Issue Brief is the first of a series of publications analyzing the EBRI IRA Database, and highlights the distribution of IRA owners by IRA type, average and median account balances, and contributions to IRAs. The data security techniques used by the data providers assure that EBRI has no ability to identify individuals so that all privacy is assured. IRA TYPES: In the EBRI IRA Database, IRAs are classified into four types: traditional (originating from contributions), rollovers from other retirement plans, Roth, and SEP/SIMPLE. The distribution of the IRA accounts is 33.6 percent traditional IRAs; 33.4 percent rollover IRAs (combined with the traditional IRAs, 67 percent); 23.4 percent Roth IRAs; the remaining 9.6 percent are SEPs and SIMPLEs. OWNERSHIP BY AGE AND GENDER: IRA owners were more likely to be male, especially those having a rollover or a SEP/SIMPLE IRA. Among all IRA participants in the database, nearly one-half (48.3 percent) were ages 45-64. Only 16.7 percent of those owning a traditional IRA were under age 45, compared with 46.5 percent for those with a Roth, 30.4 percent for rollovers, and 34.8 percent for those with a SEP or SIMPLE. AVERAGE AND MEDIAN BALANCES: The average and median IRA account balance in 2008 was $54,863 and $15,756, respectively, while the average and median IRA individual balance (all accounts from the same person combined) was $69,498 and $20,046, Individuals with a rollover balance had the highest average and median balance at $91,783 and $31,264. Roth owners had the lowest average and median balance at $14,056 and $7

  20. Cenosphere formation from heavy fuel oil: a numerical analysis accounting for the balance between porous shells and internal pressure

    NASA Astrophysics Data System (ADS)

    Reddy, Vanteru M.; Rahman, Mustafa M.; Gandi, Appala N.; Elbaz, Ayman M.; Schrecengost, Robert A.; Roberts, William L.

    2016-01-01

    Heavy fuel oil (HFO) as a fuel in industrial and power generation plants ensures the availability of energy at economy. Coke and cenosphere emissions from HFO combustion need to be controlled by particulate control equipment such as electrostatic precipitators, and collection effectiveness is impacted by the properties of these particulates. The cenosphere formation is a function of HFO composition, which varies depending on the source of the HFO. Numerical modelling of the cenosphere formation mechanism presented in this paper is an economical method of characterising cenosphere formation potential for HFO in comparison to experimental analysis of individual HFO samples, leading to better control and collection. In the present work, a novel numerical model is developed for understanding the global cenosphere formation mechanism. The critical diameter of the cenosphere is modelled based on the balance between two pressures developed in an HFO droplet. First is the pressure (Prpf) developed at the interface of the liquid surface and the inner surface of the accumulated coke due to the flow restriction of volatile components from the interior of the droplet. Second is the pressure due to the outer shell strength (PrC) gained from van der Walls energy of the coke layers and surface energy. In this present study it is considered that when PrC ≥ Prpf the outer shell starts to harden. The internal motion in the shell layer ceases and the outer diameter (DSOut) of the shell is then fixed. The entire process of cenosphere formation in this study is analysed in three phases: regression, shell formation and hardening, and post shell hardening. Variations in pressures during shell formation are analysed. Shell (cenosphere) dimensions are evaluated at the completion of droplet evaporation. The rate of fuel evaporation, rate of coke formation and coke accumulation are analysed. The model predicts shell outer diameters of 650, 860 and 1040 µm, and inner diameters are 360, 410

  1. A method for accounting for maintenance costs in flux balance analysis improves the prediction of plant cell metabolic phenotypes under stress conditions.

    PubMed

    Cheung, C Y Maurice; Williams, Thomas C R; Poolman, Mark G; Fell, David A; Ratcliffe, R George; Sweetlove, Lee J

    2013-09-01

    Flux balance models of metabolism generally utilize synthesis of biomass as the main determinant of intracellular fluxes. However, the biomass constraint alone is not sufficient to predict realistic fluxes in central heterotrophic metabolism of plant cells because of the major demand on the energy budget due to transport costs and cell maintenance. This major limitation can be addressed by incorporating transport steps into the metabolic model and by implementing a procedure that uses Pareto optimality analysis to explore the trade-off between ATP and NADPH production for maintenance. This leads to a method for predicting cell maintenance costs on the basis of the measured flux ratio between the oxidative steps of the oxidative pentose phosphate pathway and glycolysis. We show that accounting for transport and maintenance costs substantially improves the accuracy of fluxes predicted from a flux balance model of heterotrophic Arabidopsis cells in culture, irrespective of the objective function used in the analysis. Moreover, when the new method was applied to cells under control, elevated temperature and hyper-osmotic conditions, only elevated temperature led to a substantial increase in cell maintenance costs. It is concluded that the hyper-osmotic conditions tested did not impose a metabolic stress, in as much as the metabolic network is not forced to devote more resources to cell maintenance.

  2. Taking the Firn into Account: Elevation Change of the Greenland Ice Sheet due to Surface Mass Balance and Firn Processes, 1960-2014

    NASA Astrophysics Data System (ADS)

    Kuipers Munneke, P.; Ligtenberg, S.; Noel, B.; Howat, I. M.; Box, J. E.; Mosley-Thompson, E.; McConnell, J. R.; Steffen, K.; Harper, J. T.; Das, S. B.; van den Broeke, M.

    2015-12-01

    Observed changes in the surface elevation of the Greenland ice sheet are caused by ice dynamics, basal elevation change, surface mass balance (SMB) variability, and by compaction of the overlying firn. The latter two contributions are quantified here using a firn model that includes compaction, meltwater percolation, and refreezing. The model is forced with surface mass fluxes and temperature from a regional climate model for the period 1960-2014. The model results agree with observations of surface density, density profiles from 62 firn cores, and altimetric observations from regions where ice-dynamical surface height changes are likely small. We find that the firn layer in the high interior is generally thickening slowly (1-5 cm y-1). In the percolation and ablation areas, firn and SMB processes account for a surface elevation lowering of up to 20-50 cm y-1. Most of this firn-induced marginal thinning is caused by an increase in melt since the mid-1990s, and partly compensated by an increase in the accumulation of fresh snow around most of the ice sheet. The total firn and ice volume change between 1980 and 2013 is estimated at -3900 ± 1030 km3 due to firn and SMB, corresponding to an ice-sheet average thinning of 2.32 ± 0.61 m. Most of this volume decrease occurred after 1995. The computed changes in surface elevation can be used to partition altimetrically observed volume change into surface mass balance and ice-dynamically related mass changes.

  3. SEAL 401(k)Savings Act

    THOMAS, 112th Congress

    Sen. Kohl, Herb [D-WI

    2011-05-18

    05/18/2011 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3108-3109) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  4. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... a TIP main account balance or SDI account balance is payable on demand without prior notice. The TSC... TIP main account balance and the SDI account balance bear interest at the TT&L rate of interest. Such... balance limit. (3) SDIs. SDIs are credited to the SDI account balance and are not considered in...

  5. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... a TIP main account balance or SDI account balance is payable on demand without prior notice. The TSC... TIP main account balance and the SDI account balance bear interest at the TT&L rate of interest. Such... balance limit. (3) SDIs. SDIs are credited to the SDI account balance and are not considered in...

  6. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... a TIP main account balance or SDI account balance is payable on demand without prior notice. The TSC... TIP main account balance and the SDI account balance bear interest at the TT&L rate of interest. Such... balance limit. (3) SDIs. SDIs are credited to the SDI account balance and are not considered in...

  7. Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance?: A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

    ERIC Educational Resources Information Center

    Schaltegger, Stefan

    2013-01-01

    Accounting has been accused of being a cause of unsustainable management, but is also seen as being a means to support corporate sustainability and improvement. In both views the introduction of environmental and sustainability topics in accounting education is widely supported. The main finding from the study by Wynder, Wellner, and Reinhard…

  8. A Method of Accounting for Enzyme Costs in Flux Balance Analysis Reveals Alternative Pathways and Metabolite Stores in an Illuminated Arabidopsis Leaf.

    PubMed

    Cheung, C Y Maurice; Ratcliffe, R George; Sweetlove, Lee J

    2015-11-01

    Flux balance analysis of plant metabolism is an established method for predicting metabolic flux phenotypes and for exploring the way in which the plant metabolic network delivers specific outcomes in different cell types, tissues, and temporal phases. A recurring theme is the need to explore the flexibility of the network in meeting its objectives and, in particular, to establish the extent to which alternative pathways can contribute to achieving specific outcomes. Unfortunately, predictions from conventional flux balance analysis minimize the simultaneous operation of alternative pathways, but by introducing flux-weighting factors to allow for the variable intrinsic cost of supporting each flux, it is possible to activate different pathways in individual simulations and, thus, to explore alternative pathways by averaging thousands of simulations. This new method has been applied to a diel genome-scale model of Arabidopsis (Arabidopsis thaliana) leaf metabolism to explore the flexibility of the network in meeting the metabolic requirements of the leaf in the light. This identified alternative flux modes in the Calvin-Benson cycle revealed the potential for alternative transitory carbon stores in leaves and led to predictions about the light-dependent contribution of alternative electron flow pathways and futile cycles in energy rebalancing. Notable features of the analysis include the light-dependent tradeoff between the use of carbohydrates and four-carbon organic acids as transitory storage forms and the way in which multiple pathways for the consumption of ATP and NADPH can contribute to the balancing of the requirements of photosynthetic metabolism with the energy available from photon capture.

  9. A Method of Accounting for Enzyme Costs in Flux Balance Analysis Reveals Alternative Pathways and Metabolite Stores in an Illuminated Arabidopsis Leaf1[OPEN

    PubMed Central

    Cheung, C.Y. Maurice; Ratcliffe, R. George; Sweetlove, Lee J.

    2015-01-01

    Flux balance analysis of plant metabolism is an established method for predicting metabolic flux phenotypes and for exploring the way in which the plant metabolic network delivers specific outcomes in different cell types, tissues, and temporal phases. A recurring theme is the need to explore the flexibility of the network in meeting its objectives and, in particular, to establish the extent to which alternative pathways can contribute to achieving specific outcomes. Unfortunately, predictions from conventional flux balance analysis minimize the simultaneous operation of alternative pathways, but by introducing flux-weighting factors to allow for the variable intrinsic cost of supporting each flux, it is possible to activate different pathways in individual simulations and, thus, to explore alternative pathways by averaging thousands of simulations. This new method has been applied to a diel genome-scale model of Arabidopsis (Arabidopsis thaliana) leaf metabolism to explore the flexibility of the network in meeting the metabolic requirements of the leaf in the light. This identified alternative flux modes in the Calvin-Benson cycle revealed the potential for alternative transitory carbon stores in leaves and led to predictions about the light-dependent contribution of alternative electron flow pathways and futile cycles in energy rebalancing. Notable features of the analysis include the light-dependent tradeoff between the use of carbohydrates and four-carbon organic acids as transitory storage forms and the way in which multiple pathways for the consumption of ATP and NADPH can contribute to the balancing of the requirements of photosynthetic metabolism with the energy available from photon capture. PMID:26265776

  10. Mutation-selection balance accounting for genetic variation for viability in Drosophila melanogaster as deduced from an inbreeding and artificial selection experiment.

    PubMed

    Rodríguez-Ramilo, S T; Pérez-Figueroa, A; Fernández, B; Fernández, J; Caballero, A

    2004-05-01

    We carried out an experiment of inbreeding and upward artificial selection for egg-to-adult viability in a recently captured population of Drosophila melanogaster, as well as computer simulations of the experimental design, in order to obtain information on the nature of genetic variation for this important fitness component. The inbreeding depression was linear with a rate of 0.70 +/- 0.11% of the initial mean per 1% increase in inbreeding coefficient, and the realized heritability was 0.06 +/- 0.07. We compared the empirical observations of inbreeding depression and selection response with computer simulations assuming a balance between the occurrence of partially recessive deleterious mutations and their elimination by selection. Our results suggest that a model assuming mutation-selection balance with realistic mutational parameters can explain the genetic variation for viability in the natural population studied. Several mutational models are incompatible with some observations and can be discarded. Mutational models assuming a low rate of mutations of large average effect and highly recessive gene action, and others assuming a high rate of mutations of small average effect and close to additive gene action, are compatible with all the observations.

  11. 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...

  12. Balance Problems

    MedlinePlus

    ... version of this page please turn Javascript on. Balance Problems About Balance Problems Have you ever felt dizzy, lightheaded, or ... dizziness problem during the past year. Why Good Balance is Important Having good balance means being able ...

  13. Accounting for minor storage terms in an attempt to close the measured surface energy balance over a winter wheat field in Southwest Germany

    NASA Astrophysics Data System (ADS)

    Eshonkulov, Ravshan; Poyda, Arne; Ingwersen, Joachim; Streck, Thilo

    2016-04-01

    Studies of energy and water exchange between the land surface and the atmospheric boundary layer are important to understand weather dynamics and climate change. Energy and water fluxes were measured on a winter wheat field in Kraichgau, Southern Germany, using the eddy covariance (EC) method. It is well known that EC measurements suffer from incomplete closure of the energy budget. In addition to the common ground heat flux measurements we measured heat storage in soil and the wheat canopy using high-precision temperature loggers within the EC footprint. Ground heat flux was re-calculated by calorimetric and harmonic analysis. First results obtained by the two methods will be compared. Based on measured data we calculated the contribution of photosynthesis, the air heat storage inside the canopy as well as the atmospheric moisture change to the energy budget. Our results show that accounting for minor storage terms improves the closure of the energy budget, but only to a limited extent. Further investigations will be necessary to identify additional sources of the energy gap typical for EC measurements.

  14. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  15. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  16. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  17. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  18. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  19. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

    The standards and accountability movement in education has undeniably transformed schooling throughout the United States. Even before President Bush signed the No Child Left Behind (NCLB) Act into law in January 2002, mandating annual public school testing in English and math for grades 3-8 and once in high school, most states had already…

  20. Balance Problems

    MedlinePlus

    ... often, it could be a sign of a balance problem. Balance problems can make you feel unsteady or as ... fall-related injuries, such as hip fracture. Some balance problems are due to problems in the inner ...

  1. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  2. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  3. Evaluating Principals: Balancing Accountability with Professional Growth

    ERIC Educational Resources Information Center

    New Leaders for New Schools (NJ1), 2010

    2010-01-01

    Effective principals are those who boost academic achievement for all students, increase the effectiveness of their teaching staffs, and consistently take leadership actions shown to improve outcomes for students. Therefore principal evaluation systems should place 70% of their weight on the ability of principals to increase student achievement…

  4. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143, Other... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  5. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION REAL ESTATE SETTLEMENT PROCEDURES ACT (REGULATION... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  6. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

    This curriculum guide describes the accounting curriculum in the following three areas: accounting clerk, bookkeeper, and nondegreed accountant. The competencies and tasks complement the Arizona validated listing in these areas. The guide lists 24 competencies for nondegreed accountants, 10 competencies for accounting clerks, and 11 competencies…

  7. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... includes both pre-tax elective contributions and designated Roth contributions to elect whether the excess contributions are to be attributed to pre-tax elective contributions or designated Roth contributions. If the...) Corrective distributions attributable to designated Roth contributions. Notwithstanding paragraphs...

  8. Boon or bane: 401(k) loans and employee contributions.

    PubMed

    Wenger, Jeffrey B; Weller, Christian E

    2014-09-01

    Economic and behavioral theories arrive at different conclusions about the effect of being allowed to borrow from one's defined-contribution (DC) retirement plan on people's contributions to DC plans. Traditional life-cycle models unambiguously suggest that the borrowing option makes people better off than not being able to borrow. Households consequently contribute more to their DC plans than they would absent the borrowing option. Previous research finds that the ability to borrow from a DC plan increases contemporaneous contributions, consistent with traditional models. Behavioral finance, in contrast, suggests that some workers may operate with nonlinear time discounting. They plan on saving more in the future but change their mind and save less than initially planned as time passes. These workers may enjoy higher lifetime utility if they have no loan option because DC plans serve as commitment devices for retirement saving. The money cannot be used prior to retirement. Absent this commitment device, contributions may be lower for some households than would be the case without a DC loan option. We study DC plan contributions for households with heterogeneous preferences about discounting. We separate households into those that demonstrate inconsistent (or paradoxical) borrowing behavior, which may reflect nonlinear time discounting, and those with more consistent borrowing behavior. We find that a DC loan option raises current savings, but does so more for households with consistent borrowing behavior than for those with inconsistent borrowing behavior.

  9. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... includes both pre-tax elective contributions and designated Roth contributions to elect whether the excess contributions are to be attributed to pre-tax elective contributions or designated Roth contributions. If the...) Corrective distributions attributable to designated Roth contributions. Notwithstanding paragraphs...

  10. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... includes both pre-tax elective contributions and designated Roth contributions to elect whether the excess contributions are to be attributed to pre-tax elective contributions or designated Roth contributions. If the...) Corrective distributions attributable to designated Roth contributions. Notwithstanding paragraphs...

  11. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... includes both pre-tax elective contributions and designated Roth contributions to elect whether the excess contributions are to be attributed to pre-tax elective contributions or designated Roth contributions. If the...) Corrective distributions attributable to designated Roth contributions. Notwithstanding paragraphs...

  12. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... required to make a qualified nonelective contribution on behalf of each eligible NHCE equal to at least 3..., each eligible NHCE receives qualified matching contributions in an amount equal to the sum of— (i) 100... an aggregate amount of qualified matching contributions at least equal to the aggregate amount...

  13. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... or deferred arrangements of self-employed individuals. (i) Application of general rules. (ii) Treatment of matching contributions made on behalf of self-employed individuals. (iii) Timing of self-employed individual's cash or deferred election. (iv) Special rule for certain payments to...

  14. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... or deferred arrangements of self-employed individuals. (i) Application of general rules. (ii) Treatment of matching contributions made on behalf of self-employed individuals. (iii) Timing of self-employed individual's cash or deferred election. (iv) Special rule for certain payments to...

  15. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... or deferred arrangements of self-employed individuals. (i) Application of general rules. (ii) Treatment of matching contributions made on behalf of self-employed individuals. (iii) Timing of self-employed individual's cash or deferred election. (iv) Special rule for certain payments to...

  16. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... or deferred arrangements of self-employed individuals. (i) Application of general rules. (ii) Treatment of matching contributions made on behalf of self-employed individuals. (iii) Timing of self-employed individual's cash or deferred election. (iv) Special rule for certain payments to...

  17. A Balancing Act

    ERIC Educational Resources Information Center

    Lewis, Tamika; Mobley, Mary; Huttenlock, Daniel

    2013-01-01

    It's the season for the job hunt, whether one is looking for their first job or taking the next step along their career path. This article presents first-person accounts to see how teachers balance the rewards and challenges of working in different types of schools. Tamica Lewis, a third-grade teacher, states that faculty at her school is…

  18. Lives in the Balance.

    ERIC Educational Resources Information Center

    Our Children, 1997

    1997-01-01

    Changes in the workplace that would provide flexibility for working parents are slowly developing and receiving government, business, and societal attention. A sidebar, "Mother, Professional, Volunteer: One Woman's Balancing Act," presents an account of how one woman rearranged her professional life to enable her to do full-time…

  19. 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.…

  20. 76 FR 9229 - Administration of Copyright Office Deposit Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-17

    ... year; require deposit account holders to maintain a minimum balance in that account; require the... deposits into that account, and charge copyright fees against the balance instead of sending separate... balance and optional automatic replenishment discussed herein is a more targeted response to the...

  1. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear...

  2. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear...

  3. Laser Balancing

    NASA Astrophysics Data System (ADS)

    1981-01-01

    Mechanical Technology, Incorporated developed a fully automatic laser machining process that allows more precise balancing removes metal faster, eliminates excess metal removal and other operator induced inaccuracies, and provides significant reduction in balancing time. Manufacturing costs are reduced as a result.

  4. Choosing the Best Method to Introduce Accounting.

    ERIC Educational Resources Information Center

    Guerrieri, Donald J.

    1988-01-01

    Of the traditional approaches to teaching accounting--single entry, journal, "T" account, balance sheet, and accounting equation--the author recommends the accounting equation approach. It is the foundation of the double entry system, new material is easy to introduce, and it provides students with a rationale for understanding basic concepts.…

  5. 5 CFR 1650.3 - Frozen accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Frozen accounts. 1650.3 Section 1650.3... SAVINGS PLAN General § 1650.3 Frozen accounts. (a) All withdrawals from the TSP are subject to the rules... participant may not withdraw any portion of his or her account balance if the account is frozen due to...

  6. new lease accounting and health care.

    PubMed

    Berman, Mindy

    2016-05-01

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

  7. Balancing Acts

    MedlinePlus

    ... a new type of balance therapy using computerized, virtual reality. UPMC associate professor Susan Whitney, Ph.D., ... involves simulated trips down the aisles of a virtual grocery store in the university's Medical Virtual Reality ...

  8. 12 CFR 563b.470 - Must I adjust liquidation sub-accounts?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Must I adjust liquidation sub-accounts? 563b... liquidation sub-accounts? (a)(1) You must reduce the balance of an eligible account holder's or supplemental eligible account holder's sub-account if the deposit balance in the account holder's savings account at...

  9. 76 FR 25413 - Supplemental Nutrition Assistance Program (SNAP): Eligibility, Certification, and Employment and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-04

    ... include simple 401(k) plans and traditional 401(k) plans. Simple 401(k) plans are for small businesses... individuals rather than employers. Simple retirement account IRAs are only available to small businesses. SEPs are sponsored by small business employers and allow the employer to add funds to the account...

  10. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  11. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  12. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  13. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  14. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  15. Balance System

    NASA Technical Reports Server (NTRS)

    1988-01-01

    TherEx Inc.'s AT-1 Computerized Ataxiameter precisely evaluates posture and balance disturbances that commonly accompany neurological and musculoskeletal disorders. Complete system includes two-strain gauged footplates, signal conditioning circuitry, a computer monitor, printer and a stand-alone tiltable balance platform. AT-1 serves as assessment tool, treatment monitor, and rehabilitation training device. It allows clinician to document quantitatively the outcome of treatment and analyze data over time to develop outcome standards for several classifications of patients. It can evaluate specifically the effects of surgery, drug treatment, physical therapy or prosthetic devices.

  16. Accounting Specialist.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center on Education and Training for Employment.

    This publication identifies 20 subjects appropriate for use in a competency list for the occupation of accounting specialist, 1 of 12 occupations within the business/computer technologies cluster. Each unit consists of a number of competencies; a list of competency builders is provided for each competency. Titles of the 20 units are as follows:…

  17. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

    The computerized Painless Accountability System is a performance objective system from which instructional programs are developed. Three main simplified behavioral response levels characterize this system: (1) cognitive, (2) psychomotor, and (3) affective domains. Each of these objectives are classified by one of 16 descriptors. The second major…

  18. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

    This article reports that special interest groups opposed to charter schools and high-stakes testing have hijacked Massachusetts's once-independent board of education and stand poised to water down the Massachusetts Comprehensive Assessment System (MCAS) tests and the accountability system they support. President Barack Obama and Massachusetts…

  19. Balancing Eggs

    ERIC Educational Resources Information Center

    Mills, Allan

    2014-01-01

    Theory predicts that an egg-shaped body should rest in stable equilibrium when on its side, balance vertically in metastable equilibrium on its broad end and be completely unstable on its narrow end. A homogeneous solid egg made from wood, clay or plastic behaves in this way, but a real egg will not stand on either end. It is shown that this…

  20. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 2 2012-01-01 2012-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  1. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 2 2011-01-01 2011-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  2. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 2 2014-01-01 2014-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  3. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 2 2013-01-01 2013-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  4. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  5. Accounting Procedures at Defense Finance and Accounting Service Operating Location Norfolk and the Norfolk Naval Shipyard.

    DTIC Science & Technology

    2007-11-02

    in account balances ; and footnote any deviations from accounting policy on its financial statements. The Navy stated it will ensure consistent...the Naval Sea Systems Command (NAVSEA); and prepares the Department of the Navy Industrial Business Information System trial balances , which are...preparing the NNSY Financial and Operating Statements. The general ledger balances were also submitted to the DFAS Cleveland Center for inclusion in

  6. 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. Balance (or Vestibular) Rehabilitation

    MedlinePlus

    ... the Public / Hearing and Balance Balance (or Vestibular) Rehabilitation Audiologic (hearing), balance, and medical diagnostic tests help ... whether you are a candidate for vestibular (balance) rehabilitation. Vestibular rehabilitation is an individualized balance retraining exercise ...

  8. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... direct investments, SDIs, term investments, or other investment programs. (c) Withdrawals. The amount of... balance limit. (3) SDIs. SDIs are credited to the SDI account balance and are not considered in...

  9. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  10. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  11. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  12. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  13. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  14. 12 CFR 1026.21 - Treatment of credit balances.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Treatment of credit balances. 1026.21 Section...) Closed-End Credit § 1026.21 Treatment of credit balances. When a credit balance in excess of $1 is... total balance due on an account, through rebates of unearned finance charges or insurance premiums,...

  15. 12 CFR 226.21 - Treatment of credit balances.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Treatment of credit balances. 226.21 Section... balances. When a credit balance in excess of $1 is created in connection with a transaction (through transmittal of funds to a creditor in excess of the total balance due on an account, through rebates...

  16. 12 CFR 1026.21 - Treatment of credit balances.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Treatment of credit balances. 1026.21 Section...) Closed-End Credit § 1026.21 Treatment of credit balances. When a credit balance in excess of $1 is... total balance due on an account, through rebates of unearned finance charges or insurance premiums,...

  17. 12 CFR 226.21 - Treatment of credit balances.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Treatment of credit balances. 226.21 Section... balances. When a credit balance in excess of $1 is created in connection with a transaction (through transmittal of funds to a creditor in excess of the total balance due on an account, through rebates...

  18. 12 CFR 1026.21 - Treatment of credit balances.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 9 2014-01-01 2014-01-01 false Treatment of credit balances. 1026.21 Section...) Closed-End Credit § 1026.21 Treatment of credit balances. When a credit balance in excess of $1 is... total balance due on an account, through rebates of unearned finance charges or insurance premiums,...

  19. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... the target balance at the time of escrow analysis. Single-item analysis means an accounting method... and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION REAL ESTATE SETTLEMENT PROCEDURES ACT (REGULATION... appropriate target balances; (2) Compute the borrower's monthly payments for the next escrow...

  20. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... the target balance at the time of escrow analysis. Single-item analysis means an accounting method... and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION REAL ESTATE SETTLEMENT PROCEDURES ACT (REGULATION... appropriate target balances; (2) Compute the borrower's monthly payments for the next escrow...

  1. 47 CFR 32.4000 - Current accounts and notes payable.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Current accounts and notes payable. 32.4000... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4000 Current accounts and notes payable. (a) This account shall include: (1) All amounts currently...

  2. 47 CFR 32.4000 - Current accounts and notes payable.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Current accounts and notes payable. 32.4000... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4000 Current accounts and notes payable. (a) This account shall include: (1) All amounts currently...

  3. 47 CFR 32.4000 - Current accounts and notes payable.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Current accounts and notes payable. 32.4000... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4000 Current accounts and notes payable. (a) This account shall include:(1) All amounts currently...

  4. 47 CFR 32.4000 - Current accounts and notes payable.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Current accounts and notes payable. 32.4000... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4000 Current accounts and notes payable. (a) This account shall include:(1) All amounts currently...

  5. MATERIAL CONTROL ACCOUNTING INMM

    SciTech Connect

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  6. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account 154... ascertained without undue refinement in accounting, must be included in this account at current prices new...

  7. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account 154... ascertained without undue refinement in accounting, must be included in this account at current prices new...

  8. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account 154... ascertained without undue refinement in accounting, must be included in this account at current prices new...

  9. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account 154... ascertained without undue refinement in accounting, must be included in this account at current prices new...

  10. Shaft balancing

    DOEpatents

    Irwin, John A.

    1979-01-01

    A gas turbine engine has an internal drive shaft including one end connected to a driven load and an opposite end connected to a turbine wheel and wherein the shaft has an in situ adjustable balance system near the critical center of a bearing span for the shaft including two 360.degree. rings piloted on the outer diameter of the shaft at a point accessible through an internal engine panel; each of the rings has a small amount of material removed from its periphery whereby both of the rings are precisely unbalanced an equivalent amount; the rings are locked circumferentially together by radial serrations thereon; numbered tangs on the outside diameter of each ring identify the circumferential location of unbalance once the rings are locked together; an aft ring of the pair of rings has a spline on its inside diameter that mates with a like spline on the shaft to lock the entire assembly together.

  11. Skylab water balance error analysis

    NASA Technical Reports Server (NTRS)

    Leonard, J. I.

    1977-01-01

    Estimates of the precision of the net water balance were obtained for the entire Skylab preflight and inflight phases as well as for the first two weeks of flight. Quantitative estimates of both total sampling errors and instrumentation errors were obtained. It was shown that measurement error is minimal in comparison to biological variability and little can be gained from improvement in analytical accuracy. In addition, a propagation of error analysis demonstrated that total water balance error could be accounted for almost entirely by the errors associated with body mass changes. Errors due to interaction between terms in the water balance equation (covariances) represented less than 10% of the total error. Overall, the analysis provides evidence that daily measurements of body water changes obtained from the indirect balance technique are reasonable, precise, and relaible. The method is not biased toward net retention or loss.

  12. 34 CFR 668.163 - Maintaining and accounting for funds.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) Accounting and internal control systems and financial records. (1) An institution must maintain accounting and internal control systems that— (i) Identify the cash balance of the funds of each title IV,...

  13. 34 CFR 668.163 - Maintaining and accounting for funds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) Accounting and internal control systems and financial records. (1) An institution must maintain accounting and internal control systems that— (i) Identify the cash balance of the funds of each title IV,...

  14. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186, Miscellaneous... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING...

  15. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215, Appropriated... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING...

  16. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216, Unappropriated... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING...

  17. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  18. 24 CFR 984.305 - FSS account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SECTION 8 AND PUBLIC HOUSING FAMILY SELF-SUFFICIENCY PROGRAM Program Operation § 984.305 FSS account. (a) Establishment of FSS account—(1) General. The PHA shall deposit the FSS account funds of all families... records by a subsidiary ledger showing the balance applicable to each FSS family. During the term of...

  19. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367... Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE...

  20. Balancer effects in opinion dynamics

    NASA Astrophysics Data System (ADS)

    Cheon, Taksu; Morimoto, Jun

    2016-01-01

    We introduce a novel type of contrarian agent, the balancer, to the Galam model of opinion dynamics, which features group-majority update, in order to account for the existence of social skepticism over one-sidedness. We find that, along with majoritarian floaters and single-sided inflexibles, the inclusion of balancers, who normally act as floaters but oppose inflexibles in their presence, brings about the emergence of a critical point on parametric plane of the dynamical system. Around the critical point, three distinct phases of opinion dynamics separated by discontinuous changes are found.

  1. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change...

  2. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change...

  3. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change...

  4. 18 CFR 367.2010 - Account 201, Common stock issued.

    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 201, Common... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock issued. This account must include the par or stated value of all common capital stock issued...

  5. Form 6 - gas balancing agreement

    SciTech Connect

    Not Available

    1990-01-01

    In 1988, a special Committee of the Rocky Mountain Mineral Law Foundation undertook a project to draft a model from gas balancing agreement. This project was initiated at the request of a number of Foundation members who felt that a model form gas balancing agreement would facilitate the negotiation of operating agreement, since gas balancing issues had become sticking points in the process. The Committee was composed of attorneys representing a wide cross-section of the oil and gas industry including both major and independent oil companies, production companies with interstate pipeline affiliates, and private practitioners. The Committee attempted to address the more controversial issues in gas balancing with optional provisions in the Form. To facilitate the negotiation process, the number of optional provisions was minimized. This form may be used as an Appendix to the new A.A.P.L. Form 610-1989 Model Form Operating Agreement. This book includes provision of this Form which are: Ownership of gas production; Balancing of production accounts; Cash balancing upon depletion; Deliverability tests; Nominations; Statements; Payment of taxes; Operating expenses; Overproducing allowable; Payment of leasehold burdens; Operator's liability; Successors and assigns; Audits; Arbitration; and Operator's fees.

  6. Accounting: Teaching the Worksheet: The "What,""Why," and "How."

    ERIC Educational Resources Information Center

    Simpson, Kawanna J.; Musselman, Donald

    1979-01-01

    Techniques to enable accounting teachers to present the accounting worksheet are given, with examples of worksheet columns for income statement, balance sheet, revenue and expense, owner's equity, trial balance, and adjustments. The techniques also show the student the reasons (why) for and the mechanics (how) of the worksheet. (MF)

  7. Balance Food and Activity

    MedlinePlus

    ... eNewsletters Calendar Balance Food and Activity What is Energy Balance? Energy is another word for "calories." Your ... adults, fewer calories are needed at older ages. Energy Balance in Real Life Think of it as ...

  8. Dizziness and Balance

    MedlinePlus

    AUDIOLOGY Dizziness and Balance Inform ation Seri es Our balance system helps us walk, run, and move without falling. ... if I have a problem with balance or dizziness? It is important to see your doctor if ...

  9. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  10. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  11. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  12. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  13. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  14. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  15. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  16. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  17. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  18. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  19. 12 CFR 226.11 - Treatment of credit balances.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Treatment of credit balances. 226.11 Section... SYSTEM TRUTH IN LENDING (REGULATION Z) Open-End Credit § 226.11 Treatment of credit balances. When a credit balance in excess of $1 is created on a credit account (through transmittal of funds to a...

  20. DYMAC digital electronic balance. [LASL Plutonium Processing Facility

    SciTech Connect

    Stephens, M.M.

    1980-06-01

    The Dynamic Materials Accountability (DYMAC) System at LASL integrates nondestructive assay (NDA) instruments with interactive data-processing equipment to provide near-real-time accountability of the nuclear material in the LASL Plutonium Processing Facility. The most widely used NDA instrument in the system is the DYMAC digital electronic balance. The DYMAC balance is a commercial instrument that has been modified at LASL for weighing material in gloveboxes and for transmitting the weight data directly to a central computer. This manual describes the balance components, details the LASL modifications, reviews a DYMAC measurement control program that monitors balance performance, and provides instructions for balance operation and maintenance.

  1. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... of short-term notes receivable or other evidences (except interest coupons) of money receivable and... refinancing of short-term obligations means replacement with long-term obligations or equity securities or renewal, extension, or replacement with short-term obligations for an uninterrupted period...

  2. ENVIRONMENTAL ACCOUNTING: BALANCING ECONOMIC GROWTH AND ENVIRONMENTAL QUALITY

    EPA Science Inventory

    Modern industrial economies depend on the environment to support economic production and a high standard of living. Economic production, in turn, impacts the productivity of ecosystems through waste production and resource use or diversion. Human activities control many energy an...

  3. Evaluating Principals: Balancing Accountability with Professional Growth. Executive Summary

    ERIC Educational Resources Information Center

    New Leaders for New Schools (NJ1), 2010

    2010-01-01

    Effective principals are those who boost academic achievement for all students, increase the effectiveness of their teaching staffs, and consistently take leadership actions shown to improve outcomes for students. Therefore principal evaluation systems should place 70% of their weight on the ability of principals to increase student achievement…

  4. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  5. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  6. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  7. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  8. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  9. Balance in Assessment

    ERIC Educational Resources Information Center

    White, Richard

    2007-01-01

    The review by Black and Wiliam of national systems makes clear the complexity of assessment, and identifies important issues. One of these is "balance": balance between local and central responsibilities, balance between the weights given to various purposes of schooling, balance between weights for various functions of assessment, and balance…

  10. A Question of Balance

    ERIC Educational Resources Information Center

    Claxton, David B.; Troy, Maridy; Dupree, Sarah

    2006-01-01

    Most authorities consider balance to be a component of skill-related physical fitness. Balance, however, is directly related to health, especially for older adults. Falls are a leading cause of injury and death among the elderly. Improved balance can help reduce falls and contribute to older people remaining physically active. Balance is a…

  11. Dynamic balance improvement program

    NASA Technical Reports Server (NTRS)

    Butner, M. F.

    1983-01-01

    The reduction of residual unbalance in the space shuttle main engine (SSME) high pressure turbopump rotors was addressed. Elastic rotor response to unbalance and balancing requirements, multiplane and in housing balancing, and balance related rotor design considerations were assessed. Recommendations are made for near term improvement of the SSME balancing and for future study and development efforts.

  12. 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.

  13. Accounting: Accountants Need Verbal Skill Training

    ERIC Educational Resources Information Center

    Whitaker, Bruce L.

    1978-01-01

    Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

  14. Balancing Vanguard Satellites

    NASA Technical Reports Server (NTRS)

    Simkovich, A.; Baumann, Robert C.

    1961-01-01

    The Vanguard satellites and component parts were balanced within the specified limits by using a Gisholt Type-S balancer in combination with a portable International Research and Development vibration analyzer and filter, with low-frequency pickups. Equipment and procedures used for balancing are described; and the determination of residual imbalance is accomplished by two methods: calculation, and graphical interpretation. Between-the-bearings balancing is recommended for future balancing of payloads.

  15. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124, Other investments. (a) This account must include the book cost of investments in securities issued or assumed by...

  16. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock issued. This account must include the par or stated value of all preferred stock issued and outstanding....

  17. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock issued. This account must include the par or stated value of all common capital stock issued...

  18. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock issued. This account must include the par or stated value of all common capital stock issued...

  19. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock issued. This account must include the par or stated value of all preferred stock issued and outstanding....

  20. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock issued. This account must include the par or stated value of all common capital stock issued...

  1. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock issued. This account must include the par or stated value of all preferred stock issued and outstanding....

  2. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock issued. This account must include the par or stated value of all preferred stock issued and outstanding....

  3. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock issued. This account must include the par or stated value of all common capital stock issued...

  4. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock issued. This account must include the par or stated value of all preferred stock issued and outstanding....

  5. 47 CFR 32.1191 - Accounts receivable allowance-other.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accounts receivable allowance-other. 32.1191 Section 32.1191 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  6. 47 CFR 32.1171 - Allowance for doubtful accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Allowance for doubtful accounts. 32.1171 Section 32.1171 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  7. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-associate companies, investment advances to these companies, and any investments not accounted for elsewhere... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124,...

  8. 18 CFR 367.1630 - Account 163, Stores expense undistributed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1630 Account 163,...

  9. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  10. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  11. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  12. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  13. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  14. Constrained Allocation Flux Balance Analysis

    PubMed Central

    Mori, Matteo; Hwa, Terence; Martin, Olivier C.

    2016-01-01

    New experimental results on bacterial growth inspire a novel top-down approach to study cell metabolism, combining mass balance and proteomic constraints to extend and complement Flux Balance Analysis. We introduce here Constrained Allocation Flux Balance Analysis, CAFBA, in which the biosynthetic costs associated to growth are accounted for in an effective way through a single additional genome-wide constraint. Its roots lie in the experimentally observed pattern of proteome allocation for metabolic functions, allowing to bridge regulation and metabolism in a transparent way under the principle of growth-rate maximization. We provide a simple method to solve CAFBA efficiently and propose an “ensemble averaging” procedure to account for unknown protein costs. Applying this approach to modeling E. coli metabolism, we find that, as the growth rate increases, CAFBA solutions cross over from respiratory, growth-yield maximizing states (preferred at slow growth) to fermentative states with carbon overflow (preferred at fast growth). In addition, CAFBA allows for quantitatively accurate predictions on the rate of acetate excretion and growth yield based on only 3 parameters determined by empirical growth laws. PMID:27355325

  15. Occlusal cranial balancing technique.

    PubMed

    Smith, Gerald H

    2007-01-01

    The acronym for Occlusal Cranial Balancing Technique is OCB. The OCB concept is based on the architectural principle of a level foundation. The principles of Occlusal Cranial Balancing are a monumental discovery and if applied will enhance total body function.

  16. Skylab water balance analysis

    NASA Technical Reports Server (NTRS)

    Leonard, J. I.

    1977-01-01

    The water balance of the Skylab crew was analyzed. Evaporative water loss using a whole body input/output balance equation, water, body tissue, and energy balance was analyzed. The approach utilizes the results of several major Skylab medical experiments. Subsystems were designed for the use of the software necessary for the analysis. A partitional water balance that graphically depicts the changes due to water intake is presented. The energy balance analysis determines the net available energy to the individual crewman during any period. The balances produce a visual description of the total change of a particular body component during the course of the mission. The information is salvaged from metabolic balance data if certain techniques are used to reduce errors inherent in the balance method.

  17. Career Integration in the Public Accounting Profession

    ERIC Educational Resources Information Center

    Ras, Gerard J. M.

    2008-01-01

    This paper seeks to solve the labor shortage in the public accounting profession. It examines why people want to become CPAs, the influence of generational differences on career choices and considers methods to attract and retain CPAs that focus on attracting students, work-life balance issues and alternative work arrangements through career…

  18. Polarization-balanced beamsplitter

    DOEpatents

    Decker, Derek E.

    1998-01-01

    A beamsplitter assembly that includes several beamsplitter cubes arranged to define a plurality of polarization-balanced light paths. Each polarization-balanced light path contains one or more balanced pairs of light paths, where each balanced pair of light paths includes either two transmission light paths with orthogonal polarization effects or two reflection light paths with orthogonal polarization effects. The orthogonal pairing of said transmission and reflection light paths cancels polarization effects otherwise caused by beamsplitting.

  19. Polarization-balanced beamsplitter

    DOEpatents

    Decker, D.E.

    1998-02-17

    A beamsplitter assembly is disclosed that includes several beamsplitter cubes arranged to define a plurality of polarization-balanced light paths. Each polarization-balanced light path contains one or more balanced pairs of light paths, where each balanced pair of light paths includes either two transmission light paths with orthogonal polarization effects or two reflection light paths with orthogonal polarization effects. The orthogonal pairing of said transmission and reflection light paths cancels polarization effects otherwise caused by beamsplitting. 10 figs.

  20. 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…

  1. Wind Tunnel Balances

    NASA Technical Reports Server (NTRS)

    Warner, Edward P; Norton, F H

    1920-01-01

    Report embodies a description of the balance designed and constructed for the use of the National Advisory Committee for Aeronautics at Langley Field, and also deals with the theory of sensitivity of balances and with the errors to which wind tunnel balances of various types are subject.

  2. Coaching for Balance.

    ERIC Educational Resources Information Center

    Larson, Bonnie

    2001-01-01

    Discusses coaching for balance the integration of the whole self: physical (body), intellectual (mind), spiritual (soul), and emotional (heart). Offers four ways to identify problems and tell whether someone is out of balance and four coaching techniques for creating balance. (Contains 11 references.) (JOW)

  3. Human Balance System

    MedlinePlus

    ... and vision problems, and difficulty with concentration and memory. What is balance? Balance is the ability to maintain the body’s center of mass over its base of support. 1 A properly functioning balance system allows humans to see clearly while moving, identify orientation with ...

  4. Incorporating Private Sector Ideas into Military Retirement Reform: A Cash Balance Plan Approach

    DTIC Science & Technology

    2014-06-01

    Contributions ..........................................................40 d. Roth Availability...time, effort, and insights that guided me through this process. Lastly, I would like to thank Mason for her patience during the many hours of research...America, 2013) d. Roth Availability Plan sponsors continue to add Roth 401(k) options to their plans. According to the PSCA (2013), 53.8 percent of

  5. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  6. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  7. 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…

  8. Reconceptualizing balance: attributes associated with balance performance.

    PubMed

    Thomas, Julia C; Odonkor, Charles; Griffith, Laura; Holt, Nicole; Percac-Lima, Sanja; Leveille, Suzanne; Ni, Pensheng; Latham, Nancy K; Jette, Alan M; Bean, Jonathan F

    2014-09-01

    Balance tests are commonly used to screen for impairments that put older adults at risk for falls. The purpose of this study was to determine the attributes that were associated with balance performance as measured by the Frailty and Injuries: Cooperative Studies of Intervention Techniques (FICSIT) balance test. This study was a cross-sectional secondary analysis of baseline data from a longitudinal cohort study, the Boston Rehabilitative Impairment Study of the Elderly (Boston RISE). Boston RISE was performed in an outpatient rehabilitation research center and evaluated Boston area primary care patients aged 65 to 96 (N=364) with self-reported difficulty or task-modification climbing a flight of stairs or walking 1/2 of a mile. The outcome measure was standing balance as measured by the FICSIT-4 balance assessment. Other measures included: self-efficacy, pain, depression, executive function, vision, sensory loss, reaction time, kyphosis, leg range of motion, trunk extensor muscle endurance, leg strength and leg velocity at peak power. Participants were 67% female, had an average age of 76.5 (±7.0) years, an average of 4.1 (±2.0) chronic conditions, and an average FICSIT-4 score of 6.7 (±2.2) out of 9. After adjusting for age and gender, attributes significantly associated with balance performance were falls self-efficacy, trunk extensor muscle endurance, sensory loss, and leg velocity at peak power. FICSIT-4 balance performance is associated with a number of behavioral and physiologic attributes, many of which are amenable to rehabilitative treatment. Our findings support a consideration of balance as multidimensional activity as proposed by the current International Classification of Functioning, Disability, and Health (ICF) model.

  9. Custom accounts receivable modeling.

    PubMed

    Veazie, J

    1994-04-01

    In hospital and clinic management, accounts are valued as units and handled equally--a $20 account receives the same minimum number of statements as a $20,000 account. Quite often, the sheer number of accounts a hospital or clinic has to handle forces executives to manage accounts by default and failure--accounts mature on an aging track and, if left unpaid by patients, eventually are sent to collections personnel. Of the bad-debt accounts placed with collections agencies, many are misclassified as charity or hardship cases, while others could be collected by hospital or clinic staff with a limited amount of additional effort.

  10. Budget Issues: Analysis of Unexpected Balances at Selected Civil Agencies.

    DTIC Science & Technology

    1986-09-01

    analysis would have to be made at an account or line -item level to determine if the balances needed to be adjusted. Just because large unobliqated...specific account balances. Detailed analysis would have to be made at an account or line -item level to determine if the balances are excessive. We...APPENDIX I % % JOB METHODOLOGY 5~~ 0~~~~ ~ 5* UPAE TTSISO UNEXPENED BALACES AN DEVELOPE A DATABASE FO AND.5 __-SAF DEVLOED AUG DATA ASNFO EXAENES

  11. 17 CFR 210.12-09 - Valuation and qualifying accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... which are deducted in the balance sheet from the assets to which they apply and (b) those reserves which support the balance sheet caption, Reserves. Valuation and qualifying accounts and reserves as to which..., INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Form and Content of...

  12. Accounting for Money. Supervising: Economic and Financial Aspects. The Choice Series #70. A Self Learning Opportunity.

    ERIC Educational Resources Information Center

    Bainbridge, Dennis

    This student guide is intended to assist persons employed as supervisors in accounting for money. Discussed in the first four sections are the following topics: the need for accounts; financial accounting (basics of financial accounting, creditors and debtors, assets and liabilities, and balance sheets); cost and management accounting (company,…

  13. 12 CFR 745.4 - Revocable trust accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... children “B” and “C” as beneficiaries. A also establishes, at the same NCUA-insured credit union, a payable-on-death account, with a balance of $300,000, also naming his children B and C as beneficiaries. The... payable-on-death account naming a pet as beneficiary with a balance of $100,000. A also has an...

  14. Tritium accountancy in fusion systems

    SciTech Connect

    Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S.; Moore, M.L.

    2015-03-15

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

  15. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

    Accounting Office: The Langley Memorial Aeronautical Laboratory's accounting office, 1936, with photographs of the Wright brothers on the wall. Although the Lab was named after Samuel P. Langley, most of the NACA staff held the Wrights as their heroes.

  16. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

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

  17. Accounting Education in Crisis

    ERIC Educational Resources Information Center

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  18. Automated Accounting. Instructor Guide.

    ERIC Educational Resources Information Center

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  19. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

    This curriculum guide consists of materials for use in teaching a competency-based accounting and computing course that is designed to prepare students for employability in the following occupational areas: inventory control clerk, invoice clerk, payroll clerk, traffic clerk, general ledger bookkeeper, accounting clerk, account information clerk,…

  20. 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…

  1. Fund Balances: What Flavors and How Many Scoops Are Appropriate?

    ERIC Educational Resources Information Center

    Piotrowski, Craig L.

    1986-01-01

    Just as ice cream comes in many flavors for different tastes, fund balances need to be reserved and designated to meet school district plans and commitments. This article examines accounting principles and other issues determining the segregation and size of a school district's fund balance, a legally restricted reserve that can affect the…

  2. Identifying Balance in a Balanced Scorecard System

    ERIC Educational Resources Information Center

    Aravamudhan, Suhanya; Kamalanabhan, T. J.

    2007-01-01

    In recent years, strategic management concepts seem to be gaining greater attention from the academicians and the practitioner's alike. Balanced Scorecard (BSC) concept is one such management concepts that has spread in worldwide business and consulting communities. The BSC translates mission and vision statements into a comprehensive set of…

  3. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2830 Account 283... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  4. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2550 Account... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  5. 18 CFR 367.1890 - Account 189, Unamortized loss on reacquired debt.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1890 Account 189... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  6. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1900 Account 190, Accumulated... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING...

  7. 18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2190 Account 219... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  8. 18 CFR 367.2260 - Account 226, Unamortized discount on long-term debt-Debit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2260 Account... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  9. 18 CFR 367.1070 - Account 107, Construction work in progress.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1070 Account 107, Construction work in progress. (a... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING...

  10. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2820 Account... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  11. 18 CFR 367.2250 - Account 225, Unamortized premium on long-term debt.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2250 Account 225... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  12. 18 CFR 367.1880 - Account 188, Research, development, or demonstration expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1880 Account... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  13. Ethical accountability in the cyberspace

    SciTech Connect

    Nance, K.L.; Strohmaier, M.

    1994-12-31

    Conformance with ethical behavior consists of adherence to the standards of conduct for any given group. When standards are not formalized, there can exist ethical disparity from which many diverse problems can result. These problems are especially evident in the cyberspace. Within the cyberspace, the {open_quote}given group{close_quote} is culturally and ethnically diverse. As such, it $8 difficult to hold the individuals to a nonformalized set of standards. Several important issues need to be addressed in order to balance each individual`s dual needs for freedom of expression and protection in the cyberspace. These issues include development of formalized standards, a general protocol for cross- cultural interaction, and ethical accountability.

  14. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.

  15. Judicial Checks and Balances

    ERIC Educational Resources Information Center

    La Porta, Rafael; Lopez-de-Silanes, Florencio; Pop-Eleches, Cristian; Shleifer, Andrei

    2004-01-01

    In the Anglo-American constitutional tradition, judicial checks and balances are often seen as crucial guarantees of freedom. Hayek distinguishes two ways in which the judiciary provides such checks and balances: judicial independence and constitutional review. We create a new database of constitutional rules in 71 countries that reflect these…

  16. Leadership: A Balancing Act

    ERIC Educational Resources Information Center

    Hines, Thomas E.

    2011-01-01

    Maintaining balance in leadership can be difficult because balance is affected by the personality, strengths, and attitudes of the leader as well as the complicated environment within and outside the community college itself. This article explores what being a leader at the community college means, what the threats are to effective leadership, and…

  17. A Balance of Power?

    ERIC Educational Resources Information Center

    Mosey, Edward

    1991-01-01

    The booming economy of the Pacific Northwest region promotes the dilemma of balancing the need for increased electrical power with the desire to maintain that region's unspoiled natural environment. Pertinent factors discussed within the balance equation are population trends, economic considerations, industrial power requirements, and…

  18. Chemical Equation Balancing.

    ERIC Educational Resources Information Center

    Blakley, G. R.

    1982-01-01

    Reviews mathematical techniques for solving systems of homogeneous linear equations and demonstrates that the algebraic method of balancing chemical equations is a matter of solving a system of homogeneous linear equations. FORTRAN programs using this matrix method to chemical equation balancing are available from the author. (JN)

  19. A smartphone inertial balance

    NASA Astrophysics Data System (ADS)

    Barrera-Garrido, Azael

    2017-04-01

    In order to measure the mass of an object in the absence of gravity, one useful tool for many decades has been the inertial balance. One of the simplest forms of inertial balance is made by two mass holders or pans joined together with two stiff metal plates, which act as springs.

  20. Beyond Gender Performance in Accounting: Does Personality Distinction Matter?

    ERIC Educational Resources Information Center

    Fallan, Lars; Opstad, Leiv

    2014-01-01

    This study questions whether the contradictory results from previous studies of gender and performance in accounting is because gender has no mutually homogeneous groups. A combination of gender and personality types will provide a more balanced picture of academic performance in accounting. There are three main findings in this study: the…

  1. 18 CFR 367.2380 - Account 238, Dividends declared.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2380 Account 238, Dividends... declared. 367.2380 Section 367.2380 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  2. 18 CFR 367.2540 - Account 254, Other regulatory liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2540 Account 254, Other regulatory... regulatory liabilities. 367.2540 Section 367.2540 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  3. 18 CFR 367.1850 - Account 185, Temporary facilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1850 Account 185, Temporary facilities. This... facilities. 367.1850 Section 367.1850 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  4. 18 CFR 367.2370 - Account 237, Interest accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2370 Account 237, Interest... accrued. 367.2370 Section 367.2370 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  5. 18 CFR 367.1350 - Account 135, Working funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1350 Account 135, Working funds... funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  6. 18 CFR 367.1650 - Account 165, Prepayments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1650 Account 165, Prepayments..., Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  7. 18 CFR 367.1810 - Account 181, Unamortized debt expense.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1810 Account 181, Unamortized debt..., Unamortized debt expense. 367.1810 Section 367.1810 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  8. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1360 Account 136, Temporary... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  9. 18 CFR 367.1280 - Account 128, Other special funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128, Other... special funds. 367.1280 Section 367.1280 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  10. 18 CFR 367.2530 - Account, 253, Other deferred credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2530 Account, 253, Other deferred... deferred credits. 367.2530 Section 367.2530 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  11. 18 CFR 367.1720 - Account 172, Rents receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1720 Account 172, Rents... receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  12. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1730 Account 173, Accrued... revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  13. 78 FR 67225 - Amendments to Material Control and Accounting Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-08

    ... COMMISSION 10 CFR Parts 40, 70, 72, 74, and 150 RIN 3150-AI61 Amendments to Material Control and Accounting... Commission (NRC) is proposing to amend its regulations for material control and accounting (MC&A) of special... would requirements be added to designate material balance areas, item control areas, and custodians?...

  14. 26 CFR 1.815-3 - Shareholders surplus account.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) In general. Every stock life insurance company subject to the tax imposed by section 802 shall..., 1958, and the beginning or opening balance of the shareholders surplus account on that date shall be... account for any taxable year beginning after December 31, 1957, shall be the amount by which the sum...

  15. 26 CFR 1.815-3 - Shareholders surplus account.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) In general. Every stock life insurance company subject to the tax imposed by section 802 shall..., 1958, and the beginning or opening balance of the shareholders surplus account on that date shall be... account for any taxable year beginning after December 31, 1957, shall be the amount by which the sum...

  16. 26 CFR 1.815-3 - Shareholders surplus account.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) In general. Every stock life insurance company subject to the tax imposed by section 802 shall..., 1958, and the beginning or opening balance of the shareholders surplus account on that date shall be... account for any taxable year beginning after December 31, 1957, shall be the amount by which the sum...

  17. Physician accountability, patient safety and patient compensation.

    PubMed

    Gray, John E

    2006-01-01

    In Canada, the response to adverse medical events follows one or more of three main paths: patient safety, physician accountability and patient compensation. While their goals differ, each of these responses serves a valuable function. There are however competing imperatives inherent in each response, particularly in terms of information disclosure: Effective patient safety depends on the full and protected disclosure of all information relevant to an adverse event and requires a "no blame" environment. While natural justice demands that a physician be held accountable for his actions, the doctor should be accorded the right of due process and be judged against an established standard of care. This is necessarily a fault-finding activity. Patient compensation meets both accountability demands and the social justice imperatives of supporting a patient injured through physician negligence. The most effective approach is one that achieves balance between competing imperatives. With clear information disclosure rules, patient safety, physician accountability and patient compensation can operate synergistically.

  18. Pendulum Shifts, Context, Error, and Personal Accountability

    SciTech Connect

    Harold Blackman; Oren Hester

    2011-09-01

    This paper describes a series of tools that were developed to achieve a balance in under-standing LOWs and the human component of events (including accountability) as the INL continues its shift to a learning culture where people report, are accountable and interested in making a positive difference - and want to report because information is handled correctly and the result benefits both the reporting individual and the organization. We present our model for understanding these interrelationships; the initiatives that were undertaken to improve overall performance.

  19. Combining accounting approaches to practice valuation.

    PubMed

    Schwartzben, D; Finkler, S A

    1998-06-01

    Healthcare organizations that wish to acquire physician or ambulatory care practices can choose from a variety of practice valuation approaches. Basic accounting methods assess the value of a physician practice on the basis of a historical, balance-sheet description of tangible assets. Yet these methods alone are inadequate to determine the true financial value of a practice. By using a combination of accounting approaches to practice valuation that consider factors such as fair market value, opportunity cost, and discounted cash flow over a defined time period, organizations can more accurately assess a practice's actual value.

  20. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  1. Active balance system and vibration balanced machine

    NASA Technical Reports Server (NTRS)

    Qiu, Songgang (Inventor); Augenblick, John E. (Inventor); Peterson, Allen A. (Inventor); White, Maurice A. (Inventor)

    2005-01-01

    An active balance system is provided for counterbalancing vibrations of an axially reciprocating machine. The balance system includes a support member, a flexure assembly, a counterbalance mass, and a linear motor or an actuator. The support member is configured for attachment to the machine. The flexure assembly includes at least one flat spring having connections along a central portion and an outer peripheral portion. One of the central portion and the outer peripheral portion is fixedly mounted to the support member. The counterbalance mass is fixedly carried by the flexure assembly along another of the central portion and the outer peripheral portion. The linear motor has one of a stator and a mover fixedly mounted to the support member and another of the stator and the mover fixedly mounted to the counterbalance mass. The linear motor is operative to axially reciprocate the counterbalance mass.

  2. Load Balancing Scientific Applications

    SciTech Connect

    Pearce, Olga Tkachyshyn

    2014-12-01

    The largest supercomputers have millions of independent processors, and concurrency levels are rapidly increasing. For ideal efficiency, developers of the simulations that run on these machines must ensure that computational work is evenly balanced among processors. Assigning work evenly is challenging because many large modern parallel codes simulate behavior of physical systems that evolve over time, and their workloads change over time. Furthermore, the cost of imbalanced load increases with scale because most large-scale scientific simulations today use a Single Program Multiple Data (SPMD) parallel programming model, and an increasing number of processors will wait for the slowest one at the synchronization points. To address load imbalance, many large-scale parallel applications use dynamic load balance algorithms to redistribute work evenly. The research objective of this dissertation is to develop methods to decide when and how to load balance the application, and to balance it effectively and affordably. We measure and evaluate the computational load of the application, and develop strategies to decide when and how to correct the imbalance. Depending on the simulation, a fast, local load balance algorithm may be suitable, or a more sophisticated and expensive algorithm may be required. We developed a model for comparison of load balance algorithms for a specific state of the simulation that enables the selection of a balancing algorithm that will minimize overall runtime.

  3. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... applicable withholding requirements). See also section 414(h)(1). A designated Roth contribution, however, is... arrangement (including designated Roth contributions) are treated as employer contributions. Thus, for example... testing. Elective contributions (including elective contributions that are designated Roth...

  4. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... that year. Thus, for example, if a partnership provides for cash advance payments during the taxable... the portion of the advance payments does not fail to be made pursuant to a cash or deferred...

  5. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... each employee's gross income. (6) Rules applicable to cash or deferred arrangements of self-employed... contributions made on behalf of self-employed individuals. Under section 402(g)(8), matching contributions made on behalf of a self-employed individual are not treated as elective contributions made pursuant to...

  6. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... each employee's gross income. (6) Rules applicable to cash or deferred arrangements of self-employed... contributions made on behalf of self-employed individuals. Under section 402(g)(8), matching contributions made on behalf of a self-employed individual are not treated as elective contributions made pursuant to...

  7. TRITIUM ACCOUNTANCY IN FUSION SYSTEMS

    SciTech Connect

    Klein, J. E.; Farmer, D. A.; Moore, M. L.; Tovo, L. L.; Poore, A. S.; Clark, E. A.; Harvel, C. D.

    2014-03-06

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MC&A) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MC&A requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBAs) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material subaccounts (MSAs) are established along with key measurement points (KMPs) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSAs. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breading, burn-up, and retention of tritium in the fusion device. The concept of “net” tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines.

  8. Consideration of Dynamical Balances

    NASA Technical Reports Server (NTRS)

    Errico, Ronald M.

    2015-01-01

    The quasi-balance of extra-tropical tropospheric dynamics is a fundamental aspect of nature. If an atmospheric analysis does not reflect such balance sufficiently well, the subsequent forecast will exhibit unrealistic behavior associated with spurious fast-propagating gravity waves. Even if these eventually damp, they can create poor background fields for a subsequent analysis or interact with moist physics to create spurious precipitation. The nature of this problem will be described along with the reasons for atmospheric balance and techniques for mitigating imbalances. Attention will be focused on fundamental issues rather than on recipes for various techniques.

  9. Balance Evaluation Systems

    NASA Technical Reports Server (NTRS)

    1996-01-01

    NeuroCom's Balance Master is a system to assess and then retrain patients with balance and mobility problems and is used in several medical centers. NeuroCom received assistance in research and funding from NASA, and incorporated technology from testing mechanisms for astronauts after shuttle flights. The EquiTest and Balance Master Systems are computerized posturography machines that measure patient responses to movement of a platform on which the subject is standing or sitting, then provide assessments of the patient's postural alignment and stability.

  10. Errors in potassium balance

    SciTech Connect

    Forbes, G.B.; Lantigua, R.; Amatruda, J.M.; Lockwood, D.H.

    1981-01-01

    Six overweight adult subjects given a low calorie diet containing adequate amounts of nitrogen but subnormal amounts of potassium (K) were observed on the Clinical Research Center for periods of 29 to 40 days. Metabolic balance of potassium was measured together with frequent assays of total body K by /sup 40/K counting. Metabolic K balance underestimated body K losses by 11 to 87% (average 43%): the intersubject variability is such as to preclude the use of a single correction value for unmeasured losses in K balance studies.

  11. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 176, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1760 Account 176, Derivative instrument assets—Hedges. (a) This account must include the amounts paid for derivative instruments, and...

  12. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 176, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1760 Account 176, Derivative instrument assets—Hedges. (a) This account must include the amounts paid for derivative instruments, and...

  13. 18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 176, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1760 Account 176, Derivative instrument assets—Hedges. (a) This account must include the amounts paid for derivative instruments, and...

  14. PLATO IV Accountancy Index.

    ERIC Educational Resources Information Center

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  15. Leadership for Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    2001-01-01

    This document explores issues of leadership for accountability and reviews five resources on the subject. These include: (1) "Accountability by Carrots and Sticks: Will Incentives and Sanctions Motivate Students, Teachers, and Administrators for Peak Performance?" (Larry Lashway); (2) "Organizing Schools for Teacher Learning"…

  16. The Choreography of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2006-01-01

    The prevailing performance discourse in education claims school improvements can be achieved through transparent accountability procedures. The article identifies how teachers generate performances of their work in order to satisfy accountability demands. By identifying sources of teachers' knowledge that produce choreographed performances, I…

  17. Cluster Guide. Accounting Occupations.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    Based on a recent task inventory of key occupations in the accounting cluster taken in the Portland, Oregon, area, this curriculum guide is intended to assist administrators and teachers in the design and implementation of high school accounting cluster programs. The guide is divided into four major sections: program organization and…

  18. The Accountability Illusion: Ohio

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  19. The Accountability Illusion: Florida

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  20. The Accountability Illusion: Minnesota

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  1. The Accountability Illusion: Wisconsin

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  2. The Accountability Illusion: Vermont

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  3. The Evolution of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2011-01-01

    Campus 2020: Thinking ahead is a policy in British Columbia (BC), Canada, that attempted to hold universities accountable to performance. Within, I demonstrate how this Canadian articulation of educational accountability intended to develop "governmentality constellations" to control the university and regulate its knowledge output. This…

  4. The Coming Accounting Crisis

    ERIC Educational Resources Information Center

    Eaton, Tim V.

    2007-01-01

    The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented. This includes: (1) changes in attitude towards the roles of teaching, service and…

  5. Accountability in Education.

    ERIC Educational Resources Information Center

    Chippendale, P. R., Ed.; Wilkes, Paula V., Ed.

    This collection of papers delivered at a conference on accountability held at Darling Downs Institute of Advanced Education in Australia examines the meaning of accountability in education for teachers, lecturers, government, parents, administrators, education authorities, and the society at large. In Part 1, W. G. Walker attempts to answer the…

  6. The Accountability Illusion: Nevada

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  7. 18 CFR 367.1060 - Account 106, Completed construction not classified.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts § 367.1060 Account 106, Completed construction not classified. At the end of the year or such other date as a balance sheet may be required by the Commission, this... construction not classified. 367.1060 Section 367.1060 Conservation of Power and Water Resources FEDERAL...

  8. Mars Balance Challenge

    NASA Video Gallery

    The Challenge is to develop ideas for how NASA can turn available entry, descent, and landing balance mass on a future Mars mission into a scientific or technological payload. Proposed concepts sho...

  9. Strength and Balance Exercises

    MedlinePlus

    ... Venous Thromboembolism Aortic Aneurysm More Strength and Balance Exercises Updated:Sep 8,2016 If you have medical ... if you have been inactive and want to exercise vigorously, check with your doctor before beginning a ...

  10. Balancing Work & Family.

    ERIC Educational Resources Information Center

    Lee, Chris

    1991-01-01

    Describes the responses of some companies to increasing demands for family-work balance in terms of flexibility in working hours and leave policies, child care, and fringe benefits. Identifies some of the effects on the "bottom line." (SK)

  11. The Balanced Literacy Diet.

    ERIC Educational Resources Information Center

    Willows, Dale

    2002-01-01

    Describes professional development program in Ontario school district to improve student reading and writing skills. Program used food-pyramid concepts to help teacher learn to provide a balanced and flexible approach to literacy instruction based on student needs. (PKP)

  12. Tips for School Districts: GASB's New Fund Balance Standards

    ERIC Educational Resources Information Center

    Mead, Dean Michael

    2010-01-01

    In March 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions." School districts that prepare financial reports based on generally accepted accounting principles are required to implement this standard no later than the first fiscal year that starts after…

  13. Balance Function Disorders

    NASA Technical Reports Server (NTRS)

    1991-01-01

    Researchers at the Balance Function Laboratory and Clinic at the Minneapolis (MN) Neuroscience Institute on the Abbot Northwestern Hospital Campus are using a rotational chair (technically a "sinusoidal harmonic acceleration system") originally developed by NASA to investigate vestibular (inner ear) function in weightlessness to diagnose and treat patients with balance function disorders. Manufactured by ICS Medical Corporation, Schaumberg, IL, the chair system turns a patient and monitors his or her responses to rotational stimulation.

  14. 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

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting... correcting amendments. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting...

  15. Energy Balance and Obesity

    PubMed Central

    Hill, James O.; Wyatt, Holly R.; Peters, John C.

    2012-01-01

    This paper describes the interplay among energy intake, energy expenditure and body energy stores and illustrates how an understanding of energy balance can help develop strategies to reduce obesity. First, reducing obesity will require modifying both energy intake and energy expenditure and not simply focusing on either alone. Food restriction alone will not be effective in reducing obesity if human physiology is biased toward achieving energy balance at a high energy flux (i.e. at a high level of energy intake and expenditure). In previous environments a high energy flux was achieved with a high level of physical activity but in today's sedentary environment it is increasingly achieved through weight gain. Matching energy intake to a high level of energy expenditure will likely be more a more feasible strategy for most people to maintain a healthy weight than restricting food intake to meet a low level of energy expenditure. Second, from an energy balance point of view we are likely to be more successful in preventing excessive weight gain than in treating obesity. This is because the energy balance system shows much stronger opposition to weight loss than to weight gain. While large behavior changes are needed to produce and maintain reductions in body weight, small behavior changes may be sufficient to prevent excessive weight gain. In conclusion, the concept of energy balance combined with an understanding of how the body achieves balance may be a useful framework in helping develop strategies to reduce obesity rates. PMID:22753534

  16. Walk-based measure of balance in signed networks: Detecting lack of balance in social networks

    NASA Astrophysics Data System (ADS)

    Estrada, Ernesto; Benzi, Michele

    2014-10-01

    There is a longstanding belief that in social networks with simultaneous friendly and hostile interactions (signed networks) there is a general tendency to a global balance. Balance represents a state of the network with a lack of contentious situations. Here we introduce a method to quantify the degree of balance of any signed (social) network. It accounts for the contribution of all signed cycles in the network and gives, in agreement with empirical evidence, more weight to the shorter cycles than to the longer ones. We found that, contrary to what is generally believed, many signed social networks, in particular very large directed online social networks, are in general very poorly balanced. We also show that unbalanced states can be changed by tuning the weights of the social interactions among the agents in the network.

  17. Human Resource Accounting.

    DTIC Science & Technology

    1984-12-01

    I AD-RI54 787 HUMAN RESOURCE ACCOUNTING (U) NAVAL POSTGRADUATE SCHOOL 1/2 F MONTEREY CR J C MARTINS DEC 84 1UNCLASSIFIED /G 5/9 NL -~~ .. 2. . L...Monterey, California JUN1im THESISG HUMAN RESOURCE ACCOUNTING by Joaquim C. Martins LLJ.. December 1984 Thesis Advisor: R.A. McGonigal Approved for...REPORT & PECRI00 COVERED Master’s Thesis; Human Resource Accounting Dcme 94- ’ 6. PERFORMING ORG. REPORT NUMBER 7. AUTOR(*) . CONTRACT OR GRANT NUMBER

  18. Watt and joule balances

    NASA Astrophysics Data System (ADS)

    Robinson, Ian A.

    2014-04-01

    The time is fast approaching when the SI unit of mass will cease to be based on a single material artefact and will instead be based upon the defined value of a fundamental constant—the Planck constant—h . This change requires that techniques exist both to determine the appropriate value to be assigned to the constant, and to measure mass in terms of the redefined unit. It is important to ensure that these techniques are accurate and reliable to allow full advantage to be taken of the stability and universality provided by the new definition and to guarantee the continuity of the world's mass measurements, which can affect the measurement of many other quantities such as energy and force. Up to now, efforts to provide the basis for such a redefinition of the kilogram were mainly concerned with resolving the discrepancies between individual implementations of the two principal techniques: the x-ray crystal density (XRCD) method [1] and the watt and joule balance methods which are the subject of this special issue. The first three papers report results from the NRC and NIST watt balance groups and the NIM joule balance group. The result from the NRC (formerly the NPL Mk II) watt balance is the first to be reported with a relative standard uncertainty below 2 × 10-8 and the NIST result has a relative standard uncertainty below 5 × 10-8. Both results are shown in figure 1 along with some previous results; the result from the NIM group is not shown on the plot but has a relative uncertainty of 8.9 × 10-6 and is consistent with all the results shown. The Consultative Committee for Mass and Related Quantities (CCM) in its meeting in 2013 produced a resolution [2] which set out the requirements for the number, type and quality of results intended to support the redefinition of the kilogram and required that there should be agreement between them. These results from NRC, NIST and the IAC may be considered to meet these requirements and are likely to be widely debated

  19. 17 CFR 240.15c3-2 - Customers' free credit balances.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... balances. 240.15c3-2 Section 240.15c3-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... Customers' free credit balances. No broker or dealer shall use any funds arising out of any free credit balance carried for the account of any customer in connection with the operation of the business of...

  20. 17 CFR 240.15c3-2 - Customers' free credit balances.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... balances. 240.15c3-2 Section 240.15c3-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... Customers' free credit balances. No broker or dealer shall use any funds arising out of any free credit balance carried for the account of any customer in connection with the operation of the business of...

  1. 17 CFR 240.15c3-2 - Customers' free credit balances.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... balances. 240.15c3-2 Section 240.15c3-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... Customers' free credit balances. No broker or dealer shall use any funds arising out of any free credit balance carried for the account of any customer in connection with the operation of the business of...

  2. 17 CFR 240.15c3-2 - Customers' free credit balances.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... balances. 240.15c3-2 Section 240.15c3-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... Customers' free credit balances. No broker or dealer shall use any funds arising out of any free credit balance carried for the account of any customer in connection with the operation of the business of...

  3. Ideas for the Accounting Classroom.

    ERIC Educational Resources Information Center

    Kerby, Debra; Romine, Jeff

    2003-01-01

    Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

  4. Cavendish Balance Automation

    NASA Technical Reports Server (NTRS)

    Thompson, Bryan

    2000-01-01

    This is the final report for a project carried out to modify a manual commercial Cavendish Balance for automated use in cryostat. The scope of this project was to modify an off-the-shelf manually operated Cavendish Balance to allow for automated operation for periods of hours or days in cryostat. The purpose of this modification was to allow the balance to be used in the study of effects of superconducting materials on the local gravitational field strength to determine if the strength of gravitational fields can be reduced. A Cavendish Balance was chosen because it is a fairly simple piece of equipment for measuring gravity, one the least accurately known and least understood physical constants. The principle activities that occurred under this purchase order were: (1) All the components necessary to hold and automate the Cavendish Balance in a cryostat were designed. Engineering drawings were made of custom parts to be fabricated, other off-the-shelf parts were procured; (2) Software was written in LabView to control the automation process via a stepper motor controller and stepper motor, and to collect data from the balance during testing; (3)Software was written to take the data collected from the Cavendish Balance and reduce it to give a value for the gravitational constant; (4) The components of the system were assembled and fitted to a cryostat. Also the LabView hardware including the control computer, stepper motor driver, data collection boards, and necessary cabling were assembled; and (5) The system was operated for a number of periods, data collected, and reduced to give an average value for the gravitational constant.

  5. Readability of Accounting Books.

    ERIC Educational Resources Information Center

    Razek, Joseph R.; And Others

    1982-01-01

    This article describes the results of a survey of the readability of most of the intermediate and advanced accounting textbooks currently in use at colleges and universities throughout the United States. (CT)

  6. Accounting Equals Applied Algebra.

    ERIC Educational Resources Information Center

    Roberts, Sondra

    1997-01-01

    Argues that students should be given mathematics credits for completing accounting classes. Demonstrates that, although the terminology is different, the mathematical concepts are the same as those used in an introductory algebra class. (JOW)

  7. Automatic force balance calibration system

    NASA Technical Reports Server (NTRS)

    Ferris, Alice T. (Inventor)

    1996-01-01

    A system for automatically calibrating force balances is provided. The invention uses a reference balance aligned with the balance being calibrated to provide superior accuracy while minimizing the time required to complete the calibration. The reference balance and the test balance are rigidly attached together with closely aligned moment centers. Loads placed on the system equally effect each balance, and the differences in the readings of the two balances can be used to generate the calibration matrix for the test balance. Since the accuracy of the test calibration is determined by the accuracy of the reference balance and current technology allows for reference balances to be calibrated to within .+-.0.05%, the entire system has an accuracy of a .+-.0.2%. The entire apparatus is relatively small and can be mounted on a movable base for easy transport between test locations. The system can also accept a wide variety of reference balances, thus allowing calibration under diverse load and size requirements.

  8. Sport-specific balance.

    PubMed

    Zemková, Erika

    2014-05-01

    This review includes the latest findings based on experimental studies addressing sport-specific balance, an area of research that has grown dramatically in recent years. The main objectives of this work were to investigate the postural sway response to different forms of exercise under laboratory and sport-specific conditions, to examine how this effect can vary with expertise, and to provide examples of the association of impaired balance with sport performance and/or increasing risk of injury. In doing so, sports where body balance is one of the limiting factors of performance were analyzed. While there are no significant differences in postural stability between athletes of different specializations and physically active individuals during standing in a standard upright position (e.g., bipedal stance), they have a better ability to maintain balance in specific conditions (e.g., while standing on a narrow area of support). Differences in magnitude of balance impairment after specific exercises (rebound jumps, repeated rotations, etc.) and mainly in speed of its readjustment to baseline are also observed. Besides some evidence on an association of greater postural sway with the increasing risk of injuries, there are many myths related to the negative influence of impaired balance on sport performance. Though this may be true for shooting or archery, findings have shown that in many other sports, highly skilled athletes are able to perform successfully in spite of increased postural sway. These findings may contribute to better understanding of the postural control system under various performance requirements. It may provide useful knowledge for designing training programs for specific sports.

  9. Multidimensional spectral load balancing

    SciTech Connect

    Hendrickson, B.; Leland, R.

    1993-01-01

    We describe an algorithm for the static load balancing of scientific computations that generalizes and improves upon spectral bisection. Through a novel use of multiple eigenvectors, our new spectral algorithm can divide a computation into 4 or 8 pieces at once. These multidimensional spectral partitioning algorithms generate balanced partitions that have lower communication overhead and are less expensive to compute than those produced by spectral bisection. In addition, they automatically work to minimize message contention on a hypercube or mesh architecture. These spectral partitions are further improved by a multidimensional generalization of the Kernighan-Lin graph partitioning algorithm. Results on several computational grids are given and compared with other popular methods.

  10. Rotary and Magnus balances

    NASA Technical Reports Server (NTRS)

    Malcolm, G. N.

    1981-01-01

    Two wind tunnel techniques for determining part of the aerodynamic information required to describe the dynamic bahavior of various types of vehicles in flight are described. Force and moment measurements are determined with a rotary-balance apparatus in a coning motion and with a Magnus balance in a high-speed spinning motion. Coning motion is pertinent to both aircraft and missiles, and spinning is important for spin stabilized missiles. Basic principles of both techniques are described, and specific examples of each type of apparatus are presented. Typical experimental results are also discussed.

  11. Thinking about Accountability

    PubMed Central

    Deber, Raisa B.

    2014-01-01

    Accountability is a key component of healthcare reforms, in Canada and internationally, but there is increasing recognition that one size does not fit all. A more nuanced understanding begins with clarifying what is meant by accountability, including specifying for what, by whom, to whom and how. These papers arise from a Partnership for Health System Improvement (PHSI), funded by the Canadian Institutes of Health Research (CIHR), on approaches to accountability that examined accountability across multiple healthcare subsectors in Ontario. The partnership features collaboration among an interdisciplinary team, working with senior policy makers, to clarify what is known about best practices to achieve accountability under various circumstances. This paper presents our conceptual framework. It examines potential approaches (policy instruments) and postulates that their outcomes may vary by subsector depending upon (a) the policy goals being pursued, (b) governance/ownership structures and relationships and (c) the types of goods and services being delivered, and their production characteristics (e.g., contestability, measurability and complexity). PMID:25305385

  12. Exploring accountability of clinical ethics consultants: practice and training implications.

    PubMed

    Weise, Kathryn L; Daly, Barbara J

    2014-01-01

    Clinical ethics consultants represent a multidisciplinary group of scholars and practitioners with varied training backgrounds, who are integrated into a medical environment to assist in the provision of ethically supportable care. Little has been written about the degree to which such consultants are accountable for the patient care outcome of the advice given. We propose a model for examining degrees of internally motivated accountability that range from restricted to unbounded accountability, and support balanced accountability as a goal for practice. Finally, we explore implications of this model for training of clinical ethics consultants from diverse academic backgrounds, including those disciplines that do not have a formal code of ethics relating to clinical practice.

  13. Multidimensional spectral load balancing

    DOEpatents

    Hendrickson, Bruce A.; Leland, Robert W.

    1996-12-24

    A method of and apparatus for graph partitioning involving the use of a plurality of eigenvectors of the Laplacian matrix of the graph of the problem for which load balancing is desired. The invention is particularly useful for optimizing parallel computer processing of a problem and for minimizing total pathway lengths of integrated circuits in the design stage.

  14. Balancing Family and Work.

    ERIC Educational Resources Information Center

    Yahnke, Sally; And Others

    The purpose of this monograph is to present a series of activities designed to teach strategies needed for effectively managing the multiple responsibilities of family and work. The guide contains 11 lesson plans dealing with balancing family and work that can be used in any home economics class, from middle school through college. The lesson…

  15. Balancing Your Evaluation Act.

    ERIC Educational Resources Information Center

    Willyerd, Karie A.

    1997-01-01

    Looks at different performance-measurement tools than can ensure that a training or performance solution is strategically aligned, objectively evaluated, and quantitatively measured for results. Suggests aiming for a balance among the financial, customer, and internal perspectives and the innovation and learning that can result. (Author/JOW)

  16. Balance functions reexamined

    SciTech Connect

    Bialas, A.

    2011-02-15

    The idea of glue clusters, i.e., short-range correlations in the quark-gluon plasma close to freeze-out, is used to estimate the width of balance functions in momentum space. A good agreement is found with the recent measurements of the STAR Collaboration for central Au-Au collisions.

  17. Regulation of Energy Balance.

    ERIC Educational Resources Information Center

    Bray, George A.

    1985-01-01

    Explains relationships between energy intake and expenditure focusing on the cellular, chemical and neural mechanisms involved in regulation of energy balance. Information is referenced specifically to conditions of obesity. (Physicians may earn continuing education credit by completing an appended test). (ML)

  18. Finding a Balance.

    ERIC Educational Resources Information Center

    Gordon, Milton A.; Gordon, Margaret F.

    1996-01-01

    New college presidents are inundated with requests for their time, and their private life is often sacrificed. Each administrator must decide what is the appropriate balance among various aspects of his/her position. Physical separation of public and private lives is essential, and the role of the spouse, who may have other professional…

  19. Dynamic localized load balancing

    NASA Astrophysics Data System (ADS)

    Balandin, Sergey I.; Heiner, Andreas P.

    2003-08-01

    Traditionally dynamic load balancing is applied in resource-reserved connection-oriented networks with a large degree of managed control. Load balancing in connectionless networks is rather rudimentary and is either static or requires network-wide load information. This paper presents a fully automated, traffic driven dynamic load balancing mechanism that uses local load information. The proposed mechanism is easily deployed in a multi-vendor environment in which only a subset of routers supports the function. The Dynamic Localized Load Balancing (DLLB) mechanism distributes traffic based on two sets of weights. The first set is fixed and is inverse proportional to the path cost, typically the sum of reciprocal bandwidths along the path. The second weight reflects the utilization of the link to the first next hop along the path, and is therefore variable. The ratio of static weights defines the ideal load distribution, the ratio of variable weights the node-local load distribution estimate. By minimizing the difference between variable and fixed ratios the traffic distribution, with the available node-local knowledge, is optimal. The above mechanism significantly increases throughput and decreases delay from a network-wide perspective. Optionally the variable weight can include load information of nodes downstream to prevent congestion on those nodes. The latter function further improves network performance, and is easily implemented on top of the standard OSPF signaling. The mechanism does not require many node resources and can be implemented on existing router platforms.

  20. Maintaining an Environmental Balance

    ERIC Educational Resources Information Center

    Environmental Science and Technology, 1976

    1976-01-01

    A recent conference of the National Environmental Development Association focused on the concepts of environment, energy and economy and underscored the necessity for balancing the critical needs embodied in these issues. Topics discussed included: nuclear energy and wastes, water pollution control, federal regulations, environmental technology…

  1. Viewpoints on Accountability.

    ERIC Educational Resources Information Center

    Educational Innovators Press, Tucson, AZ.

    This booklet contains five papers which examine the activities, successes, and pitfalls encountered by educators who are introducing accountability techniques into instructional programs where they did not exist in the past. The papers are based on actual programs and offer possible solutions in the areas considered, which are 1) performance…

  2. Making Accountability Really Count

    ERIC Educational Resources Information Center

    Resnick, Lauren B.

    2006-01-01

    Standards-based education has now reached a stage where it is possible to evaluate its overall effectiveness. Several earlier papers in the special issue of "Educational Measurement: Issues and Practice" on "Test Scores and State Accountability" (Volume 24, Number 4) examined specific state policies and their effects on schools…

  3. Accountability Update, March 2000.

    ERIC Educational Resources Information Center

    Washington State Higher Education Coordinating Board, Olympia.

    This report provides the Washington State legislature, the Governor, and other interested parties with an update on the accountability performance of each of the state's public baccalaureate institutions (Central Washington University, Eastern Washington University, Evergreen State College, Washington State University, Western Washington…

  4. Educational Accounting Procedures.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  5. Professional Capital as Accountability

    ERIC Educational Resources Information Center

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  6. Accountability for Productivity

    ERIC Educational Resources Information Center

    Wellman, Jane

    2010-01-01

    Productivity gains in higher education won't be made just by improving cost effectiveness or even performance. They need to be documented, communicated, and integrated into a strategic agenda to increase attainment. This requires special attention to "accountability" for productivity, meaning public presentation and communication of evidence about…

  7. Legal responsibility and accountability.

    PubMed

    Cox, Chris

    2010-06-01

    Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance.

  8. Democracy, Accountability, and Education

    ERIC Educational Resources Information Center

    Levinson, Meira

    2011-01-01

    Educational standards, assessments, and accountability systems are of immense political moment around the world. But there is no developed theory exploring the role that these systems should play within a democratic polity in particular. On the one hand, well-designed standards are public goods, supported by assessment and accountability…

  9. Community Accountability Conferencing.

    ERIC Educational Resources Information Center

    Thorsborne, Margaret

    Community Accountability Conferencing (CAC) was first introduced in Queensland, Australia schools in early 1994 after a serious assault in the school community. Some family members, students, and staff were dissatisfied with the solution of suspending the offenders. Seeking an alternative, comprehensive intervention strategy, the school community…

  10. Planning for Accountability.

    ERIC Educational Resources Information Center

    Cuneo, Tim; Bell, Shareen; Welsh-Gray, Carol

    1999-01-01

    Through its Challenge 2000 program, Joint Venture: Silicon Valley Network's 21st Century Education Initiative has been working with K-12 schools to improve student performance in literature, math, and science. Clearly stated standards, appropriate assessments, formal monitoring, critical friends, and systemwide accountability are keys to success.…

  11. Institutional Accountability Report, 2000.

    ERIC Educational Resources Information Center

    Santa Fe Community Coll., Gainesville, FL. Office of Institutional Research and Planning.

    This document discusses Santa Fe Community College's (SFCC) (Florida) five accountability measures. The type of data available provided on these measures is as follows: (1) District High School Enrollment Report and Retention and Success Rate Report; (2) Associate of Arts Degree Transfer Performance in the State University System; (3) Licensure…

  12. Fiscal Accounting Manual.

    ERIC Educational Resources Information Center

    California State Dept. of Housing and Community Development, Sacramento. Indian Assistance Program.

    Written in simple, easy to understand form, the manual provides a vehicle for the untrained person in bookkeeping to control funds received from grants for Indian Tribal Councils and Indian organizations. The method used to control grants (federal, state, or private) is fund accounting, designed to organize rendering services on a non-profit…

  13. Curtail Accountability, Cultivate Attainability

    ERIC Educational Resources Information Center

    Wraga, William G.

    2011-01-01

    The current test-driven accountability movement, codified in the No Child Left Behind Act of 2001 ([NCLB] 2002), was a misguided idea that will have the effect not of improving the education of children and youth, but of indicting the public school system of the United States. To improve education in the United States, politicians, policy makers,…

  14. Higher Education Accountability Plans

    ERIC Educational Resources Information Center

    Washington Higher Education Coordinating Board, 2003

    2003-01-01

    Washington state's public four-year universities and college have submitted their 2003-05 accountability plans to the Higher Education Coordinating Board (HECB). The state operating budget directs the Board to review these plans and set biennial performance targets for each institution. For 2003-05, the four-year institutions are reporting on a…

  15. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  16. Student Attendance Accounting Manual.

    ERIC Educational Resources Information Center

    Freitas, Joseph M.

    In response to state legislation authorizing procedures for changes in academic calendars and measurement of student workload in California community colleges, this manual from the Chancellor's Office provides guidelines for student attendance accounting. Chapter 1 explains general items such as the academic calendar, admissions policies, student…

  17. Full Accounting for Curriculum.

    ERIC Educational Resources Information Center

    Paddock, Marie-Louise

    1988-01-01

    Given the curriculum's importance in the educational process, curriculum evaluation should be considered as essential as a district financial audit. When Fenwick English conducted a 1979 curriculum audit of Columbus, Ohio, schools, the accounting firm encountered numerous problems concerning development, review, and management practices. Planning…

  18. 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…

  19. A Pariah Profession? Some Student Perceptions of Accounting and Accountancy.

    ERIC Educational Resources Information Center

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

    Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…

  20. Method for Predicting Which Customers' Time Deposit Balances Will Increase

    NASA Astrophysics Data System (ADS)

    Ono, Toshiyuki; Yoshikawa, Hiroshi; Morita, Masahiro; Komoda, Norihisa

    This paper proposes a method of predicting which customers' account balances will increase by using data mining to effectively and efficiently promote sales. Prediction by mining all the data in a business is difficult because of much time required to collect, process, and calculate it. The selection of which features are used for prediction is a critical issue. We propose a method of selecting features to improve the accuracy of prediction within practical time limits. It consists of three parts: (1) converting collected features into financial behavior features that reflect customer actions, (2) extracting features affecting increases in account balances from these collected and financial behavior features, and (3) predicting customers whose account balances will increase based on the extracted features. We found the accuracy of prediction in an experiment with our method to be higher than with other conventional methods.

  1. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water Resources... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of...

  2. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water Resources... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of...

  3. 18 CFR 367.2240 - Account 224, Other long-term debt.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2240 Account 224, Other long-term debt... covers items such as receivers' certificates, real estate mortgages executed or assumed, assessments...

  4. 18 CFR 367.2240 - Account 224, Other long-term debt.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2240 Account 224, Other long-term debt... covers items such as receivers' certificates, real estate mortgages executed or assumed, assessments...

  5. 18 CFR 367.1520 - Account 152, Fuel stock expenses undistributed.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 152, Fuel stock expenses undistributed. 367.1520 Section 367.1520 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1520 Account 152, Fuel...

  6. 18 CFR 367.1520 - Account 152, Fuel stock expenses undistributed.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 152, Fuel stock expenses undistributed. 367.1520 Section 367.1520 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1520 Account 152, Fuel...

  7. 18 CFR 367.1520 - Account 152, Fuel stock expenses undistributed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 152, Fuel stock expenses undistributed. 367.1520 Section 367.1520 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1520 Account 152, Fuel...

  8. 18 CFR 367.2430 - Account 243, Obligations under capital leases-Current.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Obligations under capital leases-Current. 367.2430 Section 367.2430 Conservation of Power and Water Resources... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2430 Account 243, Obligations under capital leases—Current. This account must include the portion, due...

  9. 18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Miscellaneous current and accrued liabilities. 367.2420 Section 367.2420 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2420 Account 242, Miscellaneous current and accrued liabilities. This account must include...

  10. 18 CFR 367.1011 - Account 101.1, Property under capital leases.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1011 Account 101.1, Property under capital leases....

  11. 18 CFR 367.1011 - Account 101.1, Property under capital leases.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1011 Account 101.1, Property under capital leases....

  12. 18 CFR 367.1011 - Account 101.1, Property under capital leases.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1011 Account 101.1, Property under capital leases....

  13. 18 CFR 367.1011 - Account 101.1, Property under capital leases.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1011 Account 101.1, Property under capital leases....

  14. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear...

  15. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear...

  16. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account 123... offsetting entry to the recording of amortization of discount or premium on interest bearing...

  17. 18 CFR 367.2110 - Account 211, Miscellaneous paid-in capital.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2110 Account 211, Miscellaneous... expenses incurred in connection with the issuance of capital stock....

  18. Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

    ERIC Educational Resources Information Center

    Adams, Bert K.; And Others

    This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

  19. 18 CFR 367.2430 - Account 243, Obligations under capital leases-Current.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2430 Account 243, Obligations under capital leases—Current. This account must include the portion, due within..., Obligations under capital leases-Current. 367.2430 Section 367.2430 Conservation of Power and Water...

  20. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of all..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water...

  1. 18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2420 Account 242, Miscellaneous current and accrued liabilities. This account must include the..., Miscellaneous current and accrued liabilities. 367.2420 Section 367.2420 Conservation of Power and...

  2. 18 CFR 367.2430 - Account 243, Obligations under capital leases-Current.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2430 Account 243, Obligations under capital leases—Current. This account must include the portion, due within..., Obligations under capital leases-Current. 367.2430 Section 367.2430 Conservation of Power and Water...

  3. 18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2420 Account 242, Miscellaneous current and accrued liabilities. This account must include the..., Miscellaneous current and accrued liabilities. 367.2420 Section 367.2420 Conservation of Power and...

  4. 18 CFR 367.2430 - Account 243, Obligations under capital leases-Current.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2430 Account 243, Obligations under capital leases—Current. This account must include the portion, due within..., Obligations under capital leases-Current. 367.2430 Section 367.2430 Conservation of Power and Water...

  5. 18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2420 Account 242, Miscellaneous current and accrued liabilities. This account must include the..., Miscellaneous current and accrued liabilities. 367.2420 Section 367.2420 Conservation of Power and...

  6. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of all..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water...

  7. 18 CFR 367.2430 - Account 243, Obligations under capital leases-Current.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2430 Account 243, Obligations under capital leases—Current. This account must include the portion, due within..., Obligations under capital leases-Current. 367.2430 Section 367.2430 Conservation of Power and Water...

  8. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740 Account 174, Miscellaneous current and accrued assets. This account must include the book cost of all..., Miscellaneous current and accrued assets. 367.1740 Section 367.1740 Conservation of Power and Water...

  9. 18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2420 Account 242, Miscellaneous current and accrued liabilities. This account must include the..., Miscellaneous current and accrued liabilities. 367.2420 Section 367.2420 Conservation of Power and...

  10. Lunar Balance and Locomotion

    NASA Technical Reports Server (NTRS)

    Paloski, William H.

    2008-01-01

    Balance control and locomotor patterns were altered in Apollo crewmembers on the lunar surface, owing, presumably, to a combination of sensory-motor adaptation during transit and lunar surface operations, decreased environmental affordances associated with the reduced gravity, and restricted joint mobility as well as altered center-of-gravity caused by the EVA pressure suits. Dr. Paloski will discuss these factors, as well as the potential human and mission impacts of falls and malcoordination during planned lunar sortie and outpost missions. Learning objectives: What are the potential impacts of postural instabilities on the lunar surface? CME question: What factors affect balance control and gait stability on the moon? Answer: Sensory-motor adaptation to the lunar environment, reduced mechanical and visual affordances, and altered biomechanics caused by the EVA suit.

  11. First-Person Accounts.

    ERIC Educational Resources Information Center

    Gribs, H.; And Others

    1995-01-01

    Personal accounts describe the lives of 2 individuals with deaf-blindness, one an 87-year-old woman who was deaf from birth and became totally blind over a 50-year period and the other of a woman who became deaf-blind as a result of a fever at the age of 7. Managing activities of daily life and experiencing sensory hallucinations are among topics…

  12. Accounting for Every Kilowatt

    DTIC Science & Technology

    2014-10-01

    Equation 1. One estimate of the energy density of diesel fuel (ρdiesel) coupled with the efficiency (η) of a 60-kilowatt generator op- erating at...are going. Reduc- ing demand without reducing our capability requires appliance -level feedback, which current smart-meter technology does not...event. Accountability Soldiers need appliance -level feedback to reduce electrical consumption. Specifically, they need to know what loads are currently

  13. Integrated Cost Accounting System.

    DTIC Science & Technology

    1992-07-27

    few other companies. Harvard Business Review contained articles explaining the ideas behind the new costing methods and examples of applications...technical report. Peter Drucker in an article in Harvard Business Review ’carefully explains that accounting must change in response to the changes in...Kaplan in a Harvard Business Review article develop the idea of four levels of activities: facility sustaining activities; product-sustaining activities

  14. Hospitals' Internal Accountability

    PubMed Central

    Kraetschmer, Nancy; Jass, Janak; Woodman, Cheryl; Koo, Irene; Kromm, Seija K.; Deber, Raisa B.

    2014-01-01

    This study aimed to enhance understanding of the dimensions of accountability captured and not captured in acute care hospitals in Ontario, Canada. Based on an Ontario-wide survey and follow-up interviews with three acute care hospitals in the Greater Toronto Area, we found that the two dominant dimensions of hospital accountability being reported are financial and quality performance. These two dimensions drove both internal and external reporting. Hospitals' internal reports typically included performance measures that were required or mandated in external reports. Although respondents saw reporting as a valuable mechanism for hospitals and the health system to monitor and track progress against desired outcomes, multiple challenges with current reporting requirements were communicated, including the following: 58% of survey respondents indicated that performance-reporting resources were insufficient; manual data capture and performance reporting were prevalent, with the majority of hospitals lacking sophisticated tools or technology to effectively capture, analyze and report performance data; hospitals tended to focus on those processes and outcomes with high measurability; and 53% of respondents indicated that valuable cross-system accountability, performance measures or both were not captured by current reporting requirements. PMID:25305387

  15. Inflation Accounting Methods and their Effectiveness.

    DTIC Science & Technology

    accounting and current cost accounting are explained as the major inflation accounting methods. Inflation accounting standards announced in the United...inflation accounting, constant purchasing power accounting, constant dollar accounting, current cost accounting , current value.

  16. Wind tunnel balance

    NASA Technical Reports Server (NTRS)

    Horne, Warren L. (Inventor); Kunz, Nans (Inventor); Luna, Phillip M. (Inventor); Roberts, Andrew C. (Inventor); Smith, Kenneth M. (Inventor); Smith, Ronald C. (Inventor)

    1989-01-01

    A flow-through balance is provided which includes a non-metric portion and a metric portion which form a fluid-conducting passage in fluid communication with an internal bore in the sting. The non-metric and metric portions of the balance are integrally connected together by a plurality of flexure beams such that the non-metric portion, the metric portion and the flexure beams form a one-piece construction which eliminates mechanical hysteresis between the non-metric and the metric portion. The system includes structures for preventing the effects of temperature, pressure and pressurized fluid from producing asymmetric loads on the flexure beams. A temperature sensor and a pressure sensor are located within the fluid-conducting passage of the balance. The system includes a longitudinal bellows member connected at two ends to one of the non-metric portion and the metric portion and at an intermediate portion thereof to the other of (1) and (2). A plurality of strain gages are mounted on the flexure beams to measure strain forces on the flexure beams. The flexure beams are disposed so as to enable symmetric forces on the flexure beams to cancel out so that only asymmetric forces are measured as deviations by the strain gages.

  17. Seismic offset balancing

    SciTech Connect

    Ross, C.P.; Beale, P.L.

    1994-01-01

    The ability to successfully predict lithology and fluid content from reflection seismic records using AVO techniques is contingent upon accurate pre-analysis conditioning of the seismic data. However, all too often, residual amplitude effects remain after the many offset-dependent processing steps are completed. Residual amplitude effects often represent a significant error when compared to the amplitude variation with offset (AVO) response that the authors are attempting to quantify. They propose a model-based, offset-dependent amplitude balancing method that attempts to correct for these residuals and other errors due to sub-optimal processing. Seismic offset balancing attempts to quantify the relationship between the offset response of back-ground seismic reflections and corresponding theoretical predictions for average lithologic interfaces thought to cause these background reflections. It is assumed that any deviation from the theoretical response is a result of residual processing phenomenon and/or suboptimal processing, and a simple offset-dependent scaling function is designed to correct for these differences. This function can then be applied to seismic data over both prospective and nonprospective zones within an area where the theoretical values are appropriate and the seismic characteristics are consistent. A conservative application of the above procedure results in an AVO response over both gas sands and wet sands that is much closer to theoretically expected values. A case history from the Gulf of Mexico Flexure Trend is presented as an example to demonstrate the offset balancing technique.

  18. Gait and balance disorders.

    PubMed

    Masdeu, Joseph C

    2016-01-01

    This chapter focuses on one of the most common types of neurologic disorders: altered walking. Walking impairment often reflects disease of the neurologic structures mediating gait, balance or, most often, both. These structures are distributed along the neuraxis. For this reason, this chapter is introduced by a brief description of the neurobiologic underpinning of walking, stressing information that is critical for imaging, namely, the anatomic representation of gait and balance mechanisms. This background is essential not only in order to direct the relevant imaging tools to the regions more likely to be affected but also to interpret correctly imaging findings that may not be related to the walking deficit object of clinical study. The chapter closes with a discussion on how to image some of the most frequent etiologies causing gait or balance impairment. However, it focuses on syndromes not already discussed in other chapters of this volume, such as Parkinson's disease and other movement disorders, already discussed in Chapter 48, or cerebellar ataxia, in Chapter 23, in the previous volume. As regards vascular disease, the spastic hemiplegia most characteristic of brain disease needs little discussion, while the less well-understood effects of microvascular disease are extensively reviewed here, together with the imaging approach.

  19. Simple Cell Balance Circuit

    NASA Technical Reports Server (NTRS)

    Johnson, Steven D.; Byers, Jerry W.; Martin, James A.

    2012-01-01

    A method has been developed for continuous cell voltage balancing for rechargeable batteries (e.g. lithium ion batteries). A resistor divider chain is provided that generates a set of voltages representing the ideal cell voltage (the voltage of each cell should be as if the cells were perfectly balanced). An operational amplifier circuit with an added current buffer stage generates the ideal voltage with a very high degree of accuracy, using the concept of negative feedback. The ideal voltages are each connected to the corresponding cell through a current- limiting resistance. Over time, having the cell connected to the ideal voltage provides a balancing current that moves the cell voltage very close to that ideal level. In effect, it adjusts the current of each cell during charging, discharging, and standby periods to force the cell voltages to be equal to the ideal voltages generated by the resistor divider. The device also includes solid-state switches that disconnect the circuit from the battery so that it will not discharge the battery during storage. This solution requires relatively few parts and is, therefore, of lower cost and of increased reliability due to the fewer failure modes. Additionally, this design uses very little power. A preliminary model predicts a power usage of 0.18 W for an 8-cell battery. This approach is applicable to a wide range of battery capacities and voltages.

  20. Balance Functional Assessment in People with Visual Impairment.

    PubMed

    Rutkowska, Izabela; Bednarczuk, Grzegorz; Molik, Bartosz; Morgulec-Adamowicz, Natalia; Marszałek, Jolanta; Kaźmierska-Kowalewska, Kalina; Koc, Krzysztof

    2015-11-22

    The aims of this study were twofold: to assess the level of balance of people with visual impairment against the BOT-2 standard scores for the able-bodied, and to identify in which trials subjects had the greatest difficulties in maintaining balance with respect to the degree of vision loss and age categories. One hundred twenty-seven subjects with visual impairment aged 6-16 years, participated in the study (68 girls and 59 boys). The division for partially sighted people (61) and the blind (66) was made according to the WHO classification. Functional balance assessment was made using a balance subtest from the Bruininks-Oseretsky test. Significant relationships were noticed between age and the level of balance (χ2 = 8.35 p <0,05), as well as between the degree of vision loss and the level of balance (χ2 = 24.53 p <0,001). The level of balance of almost all blind subjects was below (20%) or well-below (60%) the average for the able-bodied. The subjects' ability to maintain balance was not dependent on gender and was associated primarily with the degree of visual impairment and age. Partially sighted people had better balance than the blind and the decrease in visual acuity resulted in reduction of balance skills. The lowest level of balance was observed in blind students aged 7-11 years. Elaborating physical fitness improvement programs for children and adolescents with visual impairment, diversity of age, the degree of vision loss and limitations of ablility to maintain balance should be taken into account.

  1. Balance Trees Reveal Microbial Niche Differentiation.

    PubMed

    Morton, James T; Sanders, Jon; Quinn, Robert A; McDonald, Daniel; Gonzalez, Antonio; Vázquez-Baeza, Yoshiki; Navas-Molina, Jose A; Song, Se Jin; Metcalf, Jessica L; Hyde, Embriette R; Lladser, Manuel; Dorrestein, Pieter C; Knight, Rob

    2017-01-01

    Advances in sequencing technologies have enabled novel insights into microbial niche differentiation, from analyzing environmental samples to understanding human diseases and informing dietary studies. However, identifying the microbial taxa that differentiate these samples can be challenging. These issues stem from the compositional nature of 16S rRNA gene data (or, more generally, taxon or functional gene data); the changes in the relative abundance of one taxon influence the apparent abundances of the others. Here we acknowledge that inferring properties of individual bacteria is a difficult problem and instead introduce the concept of balances to infer meaningful properties of subcommunities, rather than properties of individual species. We show that balances can yield insights about niche differentiation across multiple microbial environments, including soil environments and lung sputum. These techniques have the potential to reshape how we carry out future ecological analyses aimed at revealing differences in relative taxonomic abundances across different samples. IMPORTANCE By explicitly accounting for the compositional nature of 16S rRNA gene data through the concept of balances, balance trees yield novel biological insights into niche differentiation. The software to perform this analysis is available under an open-source license and can be obtained at https://github.com/biocore/gneiss. Author Video: An author video summary of this article is available.

  2. Balance Trees Reveal Microbial Niche Differentiation

    PubMed Central

    Morton, James T.; Sanders, Jon; Quinn, Robert A.; McDonald, Daniel; Gonzalez, Antonio; Vázquez-Baeza, Yoshiki; Navas-Molina, Jose A.; Metcalf, Jessica L.; Hyde, Embriette R.; Lladser, Manuel; Dorrestein, Pieter C.

    2017-01-01

    ABSTRACT Advances in sequencing technologies have enabled novel insights into microbial niche differentiation, from analyzing environmental samples to understanding human diseases and informing dietary studies. However, identifying the microbial taxa that differentiate these samples can be challenging. These issues stem from the compositional nature of 16S rRNA gene data (or, more generally, taxon or functional gene data); the changes in the relative abundance of one taxon influence the apparent abundances of the others. Here we acknowledge that inferring properties of individual bacteria is a difficult problem and instead introduce the concept of balances to infer meaningful properties of subcommunities, rather than properties of individual species. We show that balances can yield insights about niche differentiation across multiple microbial environments, including soil environments and lung sputum. These techniques have the potential to reshape how we carry out future ecological analyses aimed at revealing differences in relative taxonomic abundances across different samples. IMPORTANCE By explicitly accounting for the compositional nature of 16S rRNA gene data through the concept of balances, balance trees yield novel biological insights into niche differentiation. The software to perform this analysis is available under an open-source license and can be obtained at https://github.com/biocore/gneiss. Author Video: An author video summary of this article is available. PMID:28144630

  3. Improving Balance with Tai Chi

    MedlinePlus

    ... 8428 · INFO @ VESTIBULAR . ORG · WWW . VESTIBULAR . ORG Improving Balance with Tai Chi By the Vestibular Disorders Association ... symptoms commonly experi- enced with vestibular (inner ear balance) disorders can cause overwhelming fatigue and anxiety. Many ...

  4. Analysis of the role of an interfacility SNM accounting system

    SciTech Connect

    McDonnel, J.L.; Chilton, P.D.; Kufahl, G.E.; Vergari, A.A.; Dunn, D.R.

    1982-02-22

    Lawrence Livermore National Laboratory (LLNL) undertook the task of analyzing the actual and potential value of an interfacility NRC material accounting system in deterring and detecting both material diversion and facility material accounting data falsification. The most important conclusion is that only relatively minor changes are needed to upgrade the current NRC interfacility reporting system. The emphasis of the task was on evaluating the usefulness of an NRC-monitored material accounting information system in providing protection against accounting fraud at the plant management or corporate level. The Nuclear Materials Management and Safeguards System (NMMSS) and the NRC Safeguards Status Report System (SSRS), the principal constituents of the current interfacility NRC material accounting information system, are described. Their relationship is shown in two information flow diagrams. Deterministic accounting checks and balances are discussed, both for the current NRC interfacility material accounting system and for an upgraded system. Detection mechanisms are described that would use currently available data and that could be exercised by the NRC in its safeguards management role. Additional checks and balances are recommended, with corresponding changes in data reporting requirements, to upgrade NRC interfacility material accounting system.

  5. Dietary Restriction and Nutrient Balance in Aging

    PubMed Central

    Leitão-Correia, Fernanda

    2016-01-01

    Dietary regimens that favour reduced calorie intake delay aging and age-associated diseases. New evidences revealed that nutritional balance of dietary components without food restriction increases lifespan. Particular nutrients as several nitrogen sources, proteins, amino acid, and ammonium are implicated in life and healthspan regulation in different model organisms from yeast to mammals. Aging and dietary restriction interact through partially overlapping mechanisms in the activation of the conserved nutrient-signalling pathways, mainly the insulin/insulin-like growth factor (IIS) and the Target Of Rapamycin (TOR). The specific nutrients of dietary regimens, their balance, and how they interact with different genes and pathways are currently being uncovered. Taking into account that dietary regimes can largely influence overall human health and changes in risk factors such as cholesterol level and blood pressure, these new findings are of great importance to fully comprehend the interplay between diet and humans health. PMID:26682004

  6. Adaptive automatic balancing of magnetic bearing systems

    NASA Astrophysics Data System (ADS)

    Kim, Jong-Sun

    Rotating machinery including magnetic bearings are usually persistently excited by the rotation related disturbances such as mass unbalance; hence there exists a residual vibration in the steady state response even if the closed loop system is asymptotically stable. In order to control the periodic disturbances, a disturbance accommodating controller (DAC) is designed based on the disturbance estimator and applied to the forced balancing of magnetic bearing system. The control objective is to minimize the synchronous component of shaft displacement or control current. In order to account for the variation of the disturbance model due to the shaft of operating speed, an adaptive disturbance accommodating control scheme is developed based on a certain optimality criterion. The continuous time design discretized to implement the controller in the digital computer and the merits and demerits are studied numerically. It is shown that the proposed method is efficient in reducing rotor unbalance and automatic balancing.

  7. More on Chemical Reaction Balancing.

    ERIC Educational Resources Information Center

    Swinehart, D. F.

    1985-01-01

    A previous article stated that only the matrix method was powerful enough to balance a particular chemical equation. Shows how this equation can be balanced without using the matrix method. The approach taken involves writing partial mathematical reactions and redox half-reactions, and combining them to yield the final balanced reaction. (JN)

  8. 26 CFR 1.815-4 - Policyholders surplus account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... operations 30,000 Tax base (sec. 802(b)(1) and (2)) 27,500 Deduction for certain nonparticipating policies...,500 (3) Cumulative balance in policyholders account as of 12-31-60 (item (1) plus item (2)) 51,500... the tax base under section 802(b)(1) and (2) is in excess of $25,000, the total amount to...

  9. 26 CFR 1.815-4 - Policyholders surplus account.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... group life and group accident and health insurance contracts, and for taxable years beginning after.... (a) In general. Every stock life insurance company subject to the tax imposed by section 802 shall..., 1959, and the beginning or opening balance of the policyholders surplus account on that date shall...

  10. 26 CFR 1.815-4 - Policyholders surplus account.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... group life and group accident and health insurance contracts, and for taxable years beginning after.... (a) In general. Every stock life insurance company subject to the tax imposed by section 802 shall..., 1959, and the beginning or opening balance of the policyholders surplus account on that date shall...

  11. The Integration of Behavioral Accounting in Undergraduate Accounting Curricula.

    ERIC Educational Resources Information Center

    Buchanan, Phillip G.; Cao, Le Thi

    1986-01-01

    The study reported here is part of a continuing project with the goal of determining the place of behavioral accounting in the accounting curricula. While the first two studies focused on the graduate accounting curricula and the practitioners' opinions on the subject, this study concentrates on the behavioral accounting content of undergraduate…

  12. 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,…

  13. Demonstrating marketing accountability.

    PubMed

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability.

  14. Performance and Accountability Report

    NASA Technical Reports Server (NTRS)

    2003-01-01

    The NASA Fiscal Year 2002 Performance and Accountability Report is presented. Over the past year, significant changes have been implemented to greatly improve NASA's management while continuing to break new ground in science and technology. Excellent progress has been made in implementing the President's Management Agenda. NASA is leading the government in its implementation of the five government-wide initiatives. NASA received an unqualified audit opinion on FY 2002 financial statements. The vast majority of performance goals have been achieved, furthering each area of NASA's mission. The contents include: 1) NASA Vision and Mission; 2) Management's Discussion and Analysis; 3) Performance; and 4) Financial.

  15. The Copper Balance of Cities

    PubMed Central

    Kral, Ulrich; Lin, Chih-Yi; Kellner, Katharina; Ma, Hwong-wen; Brunner, Paul H

    2014-01-01

    Material management faces a dual challenge: on the one hand satisfying large and increasing demands for goods and on the other hand accommodating wastes and emissions in sinks. Hence, the characterization of material flows and stocks is relevant for both improving resource efficiency and environmental protection. This article focuses on the urban scale, a dimension rarely investigated in past metal flow studies. We compare the copper (Cu) metabolism of two cities in different economic states, namely, Vienna (Europe) and Taipei (Asia). Substance flow analysis is used to calculate urban Cu balances in a comprehensive and transparent form. The main difference between Cu in the two cities appears to be the stock: Vienna seems close to saturation with 180 kilograms per capita (kg/cap) and a growth rate of 2% per year. In contrast, the Taipei stock of 30 kg/cap grows rapidly by 26% per year. Even though most Cu is recycled in both cities, bottom ash from municipal solid waste incineration represents an unused Cu potential accounting for 1% to 5% of annual demand. Nonpoint emissions are predominant; up to 50% of the loadings into the sewer system are from nonpoint sources. The results of this research are instrumental for the design of the Cu metabolism in each city. The outcomes serve as a base for identification and recovery of recyclables as well as for directing nonrecyclables to appropriate sinks, avoiding sensitive environmental pathways. The methodology applied is well suited for city benchmarking if sufficient data are available. PMID:25866460

  16. Fundamentals of materials accounting for nuclear safeguards

    SciTech Connect

    Pillay, K.K.S.

    1989-04-01

    Materials accounting is essential to providing the necessary assurance for verifying the effectiveness of a safeguards system. The use of measurements, analyses, records, and reports to maintain knowledge of the quantities of nuclear material present in a defined area of a facility and the use of physical inventories and materials balances to verify the presence of special nuclear materials are collectively known as materials accounting for nuclear safeguards. This manual, prepared as part of the resource materials for the Safeguards Technology Training Program of the US Department of Energy, addresses fundamental aspects of materials accounting, enriching and complementing them with the first-hand experiences of authors from varied disciplines. The topics range from highly technical subjects to site-specific system designs and policy discussions. This collection of papers is prepared by more than 25 professionals from the nuclear safeguards field. Representing research institutions, industries, and regulatory agencies, the authors create a unique resource for the annual course titled ''Materials Accounting for Nuclear Safeguards,'' which is offered at the Los Alamos National Laboratory.

  17. Lesson "Balance in Nature

    NASA Astrophysics Data System (ADS)

    Chapanova, V.

    2012-04-01

    Lesson "Balance in Nature" This simulation game-lesson (Balance in Nature) gives an opportunity for the students to show creativity, work independently, and to create models and ideas. It creates future-oriented thought connected to their experience, allowing them to propose solutions for global problems and personal responsibility for their activities. The class is divided in two teams. Each team chooses questions. 1. Question: Pollution in the environment. 2. Question: Care for nature and climate. The teams work on the chosen tasks. They make drafts, notes and formulate their solutions on small pieces of paper, explaining the impact on nature and society. They express their points of view using many different opinions. This generates alternative thoughts and results in creative solutions. With the new knowledge and positive behaviour defined, everybody realizes that they can do something positive towards nature and climate problems and the importance of individuals for solving global problems is evident. Our main goal is to recover the ecological balance, and everybody explains his or her own well-grounded opinions. In this work process the students obtain knowledge, skills and more responsible behaviour. This process, based on his or her own experience, dialogue and teamwork, helps the participant's self-development. Making the model "human↔ nature" expresses how human activities impact the natural Earth and how these impacts in turn affect society. Taking personal responsibility, we can reduce global warming and help the Earth. By helping nature we help ourselves. Teacher: Veselina Boycheva-Chapanova " Saint Patriarch Evtimii" Scholl Str. "Ivan Vazov"-19 Plovdiv Bulgaria

  18. 25 CFR 115.617 - What happens when the BIA decides to supervise or encumber your IIM account after your hearing?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... be valid for one year. (b) Encumber your IIM account. BIA will review your account balance and your... payment(s) will be made to the specified party. Payments may need to be made over the course of one or more years if the amount owed to the specified party is greater than your current IIM account balance....

  19. Micromechanical Oscillating Mass Balance

    NASA Technical Reports Server (NTRS)

    Altemir, David A. (Inventor)

    1997-01-01

    A micromechanical oscillating mass balance and method adapted for measuring minute quantities of material deposited at a selected location, such as during a vapor deposition process. The invention comprises a vibratory composite beam which includes a dielectric layer sandwiched between two conductive layers. The beam is positioned in a magnetic field. An alternating current passes through one conductive layers, the beam oscillates, inducing an output current in the second conductive layer, which is analyzed to determine the resonant frequency of the beam. As material is deposited on the beam, the mass of the beam increases and the resonant frequency of the beam shifts, and the mass added is determined.

  20. Applying the balanced scorecard in healthcare provider organizations.

    PubMed

    Inamdar, Noorein; Kaplan, Robert S; Bower, Marvin

    2002-01-01

    Several innovative healthcare executives have recently introduced a new business strategy implementation tool: the Balanced Scorecard. The scorecard's measurement and management system provides the following potential benefits to healthcare organizations: It aligns the organization around a more market-oriented, customer-focused strategy It facilitates, monitors, and assesses the implementation of the strategy It provides a communication and collaboration mechanism It assigns accountability for performance at all levels of the organization It provides continual feedback on the strategy and promotes adjustments to marketplace and regulatory changes. We surveyed executives in nine provider organizations that were implementing the Balanced Scorecard. We asked about the following issues relating to its implementation and effect: 1. The role of the Balanced Scorecard in relation to a well-defined vision, mission, and strategy 2. The motivation for adopting the Balanced Scorecard 3. The difference between the Balanced Scorecard and other measurement systems 4. The process followed to develop and implement the Balanced Scorecard 5. The challenges and barriers during the development and implementation process 6. The benefits gained by the organization from adoption and use. The executives reported that the Balanced Scorecard strategy implementation and performance management tool could be successfully applied in the healthcare sector, enabling organizations to improve their competitive market positioning, financial results, and customer satisfaction. This article concludes with guidelines for other healthcare provider organizations to capture the benefits of the Balanced Scorecard performance management system.