12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as a...

12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as a...

12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as a...

Cost accounting helps ensure group practice profitability.

PubMed

Conrad, K A; Nagle, C B; Wunar, R J

1996-11-01

Physician practice managers are faced with the challenge of developing overall practice budgets, identifying strategies for the practice, and negotiating profitable managed care contracts. To accomplish these objectives, they need to understand and manage the costs associated with practice operations. Practices that have used cost accounting methodologies to identify their operational costs in greater detail and have developed methods to effectively manage their costs are likely to be more attractive partners to health plans and better positioned to thrive under managed care.

Measuring Attitudes toward Acceptable and Unacceptable Parenting Practices

ERIC Educational Resources Information Center

Budd, Karen S.; Behling, Steven; Li, Yan; Parikshak, Sangeeta; Gershenson, Rachel A.; Feuer, Rachel; Danko, Christina M.

2012-01-01

This study investigated the properties of a new rating instrument, the Parenting Questionnaire (PQ), designed to measure attitudes about acceptable and unacceptable parenting practices. In Study 1, subject matter experts representing culturally diverse psychologists, parents, and college students were consulted to identify 110 items receiving high…

48 CFR 9903.302-2 - Change to a cost accounting practice.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Disclosure Statement, except for the following: (a) The initial adoption of a cost accounting practice for... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a cost...

Accountability Policies and Teachers' Acceptance and Usage of School Performance Feedback--A Comparative Study

ERIC Educational Resources Information Center

Maier, Uwe

2010-01-01

This paper implemented a comparative approach to investigate the relationships between test-based school accountability policies in 2 German states and teachers' acceptance and usage of feedback information. Thuringia implemented mandatory tests for secondary schools based on competency modeling and performance data controlled for socioeconomic…

25 CFR 115.707 - Will the Secretary accept administrative fees for deposit into a trust account?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Will the Secretary accept administrative fees for deposit into a trust account? 115.707 Section 115.707 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Trust Fund Accounts: General Information § 115.707 Will the Secretary...

Accounting guidelines for HMOs: issues and practices.

PubMed

Ingram, R W; Robbins, W A

1987-03-01

HMOs are fast becoming an important part of the healthcare industry today. Unfortunately, specific accounting guidelines have not yet been established for them. This concern has led the AICPA to describe and offer recommendations concerning preferred accounting techniques for HMOs. This article looks at the issues raised by the AICPA and how current HMO financial officers feel about the practices that are recommended. It is suggested that the organization, taxability, and other attributes of an HMO must be clearly understood before strict accounting guidelines are imposed.

25 CFR 115.703 - May we accept for deposit into a trust account money not specified in § 115.702?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false May we accept for deposit into a trust account money not specified in § 115.702? 115.703 Section 115.703 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Trust Fund Accounts: General Information § 115.703 May we accept for...

Proportion congruency and practice: A contingency learning account of asymmetric list shifting effects.

PubMed

Schmidt, James R

2016-09-01

Performance is impaired when a distracting stimulus is incongruent with the target stimulus (e.g., "green" printed in red). This congruency effect is decreased when the proportion of incongruent trials is increased, termed the proportion congruent effect. This effect is typically interpreted in terms of the adaptation of attention in response to conflict. In contrast, the contingency account argues that the effect is driven by the learning of predictive relationships between words and responses. In a recent report, Abrahamse, Duthoo, Notebaert, and Risko (2013) demonstrated larger changes in the magnitude of the proportion congruent effect when switching from a mostly congruent list to a mostly incongruent list, relative to the reverse order. They argued that this asymmetric list shifting effect fits only with the conflict adaptation perspective. However, the current paper presents reanalyses of this data and an adaptation of the Parallel Episodic Processing model that together demonstrate how the contingency account can explain these findings equally well when considering the generally accepted notion that performance improves with practice. The contingency account may still be the most parsimonious view. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

Accounting principles, reporting rules, and payment practices.

PubMed

Kovener, R R

1979-12-01

Misconceptions concerning the distinction between accounting principles, reporting rules, and payment practices and how they interrelate can lessen the effectiveness of hospital financial managers in these areas/clarification and recommendations are offered.

48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

Code of Federal Regulations, 2010 CFR

2010-10-01

... established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603 Changes to disclosed or established cost accounting practices. ...

48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

Code of Federal Regulations, 2011 CFR

2011-10-01

... established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603 Changes to disclosed or established cost accounting practices. ...

Knowledge Sharing and Educational Technology Acceptance in Online Academic Communities of Practice

ERIC Educational Resources Information Center

Nistor, Nicolae; Baltes, Beate; Schustek, Monika

2012-01-01

Purpose: Online programs rely on the use of educational technology for knowledge sharing in academic virtual communities of practice (vCoPs). This poses the question as to which factors influence technology acceptance. Previous research has investigated the inter-relationship between educational technology acceptance (ETA) and the vCoP context…

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.

48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Proposal Disclosure-Cost...

Aligning for accountable care: Strategic practices for change in accountable care organizations.

PubMed

Hilligoss, Brian; Song, Paula H; McAlearney, Ann Scheck

Alignment within accountable care organizations (ACOs) is crucial if these new entities are to achieve their lofty goals. However, the concept of alignment remains underexamined, and we know little about the work entailed in creating alignment. The aim of this study was to develop the concept of aligning by identifying and describing the strategic practices administrators use to align the structures, processes, and behaviors of their organizations and individual providers in pursuit of accountable care. We conducted 2-year qualitative case studies of four ACOs that have assumed full risk for the costs and quality of care for defined populations. Five strategic aligning practices were used by all four ACOs. Informing both aligns providers' understandings with the goals and value proposition of the ACO and aligns the providers' attention with the drivers of performance. Involving both aligns ACO leaders' understandings with the realities facing providers and aligns the policies of the ACO with the needs of providers. Enhancing both aligns the operations of individual provider practices with the operations of the ACO and aligns the trust of providers with the ACO. Motivating aligns what providers value with the goals of the ACO. Finally, evolving is a metapractice of learning and adapting that guides the execution of the other four practices. Our findings suggest that there are second-order cognitive (e.g., understandings and attention) and cultural (e.g., trust and values) levels of alignment, as well as a first-order operational level (organizational structures, processes, and incentives). A well-aligned organization may require ongoing repositioning at each of these levels, as well as attention to both cooperative and coordinative dimensions of alignment. Implications for research and practice are discussed.

25 CFR 115.702 - What specific sources of money will be accepted for deposit into a trust account?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false What specific sources of money will be accepted for deposit into a trust account? 115.702 Section 115.702 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Trust Fund Accounts: General Information § 115.702 What specific sources...

Investigating the Relationship between School Level Accountability Practices and Science Achievement

ERIC Educational Resources Information Center

Gándara, Fernanda; Randall, Jennifer

2015-01-01

This study investigates the relationship between school-level accountability practices and science achievement of 15-year-olds, across four counties: Australia, Korea, Portugal, and the United States. We used PISA 2006 data, since 2006 is the only administration that has focused on science. School-level accountability practices are here defined as…

Reducing accounts receivable through benchmarking and best practices identification.

PubMed

Berkey, T

1998-01-01

As HIM professionals look for ways to become more competitive and achieve the best results, the importance of discovering best practices becomes more apparent. Here's how one team used a benchmarking project to provide specific best practices that reduced accounts receivable days.

Developing a cost accounting system for a physician group practice.

PubMed

Mays, J; Gordon, G

1996-10-01

Physicians in group practices must gain a competitive edge to survive in a healthcare environment in which cost efficiency has become critical to success. One tool that can help them is a cost accounting system that yields reliable, detailed data on the costs of delivering care. Such a system not only can enable physicians and group administrators to manage their operations more cost-effectively, but also can help them accurately assess the potential profitability of prospective managed care plans. An otolaryngology practice located in Mississippi provides a model for developing a cost accounting system that can be applied to physician group practices.

Accountability in district nursing practice: key concepts.

PubMed

Griffith, Richard

2015-03-01

Public trust and confidence in district nurses is essential to the nurse-patient relationship that underpins effective care and treatment. That trust and confidence has even greater focus for district nurses who care for patients in their own homes. Those patients need to be able to count on the professionalism and probity of their district nurses. The professionalism and probity of district nurses is based on their accountability, which protects the public by imposing standards on district nurses and holds them answerable for their acts and omissions. This is the first of a series of articles on accountability in district nursing practice to mark the introduction of the revised Nursing and Midwifery Code on the 31 March 2015. This month's article considers the key concepts of accountability.

48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

Code of Federal Regulations, 2010 CFR

2010-10-01

... disclosed or established cost accounting practices. 30.604 Section 30.604 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices...

48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

Code of Federal Regulations, 2011 CFR

2011-10-01

... disclosed or established cost accounting practices. 30.604 Section 30.604 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices...

The Nature and Significance of Listening Skills in Accounting Practice

ERIC Educational Resources Information Center

Stone, Gerard; Lightbody, Margaret

2012-01-01

While surveys of the employers of accountancy graduates highlight the significance of listening skills, relatively little is known about how such skills are utilised in accounting practice. The present study attempts to address the above lacuna by utilising the findings of in-depth interviews with Australian public accountants about the nature of…

Share 35 Changes Center Level Liver Acceptance Practices

PubMed Central

Goldberg, David S.; Levine, Matthew; Karp, Seth; Gilroy, Richard; Peter, L

2017-01-01

Share 35 was implemented to provide improved access to organs for patients with MELD scores ≥35. However, little is known about the impact of Share 35 on organ offer acceptance rates. We evaluated all liver offers to adult patients that were ultimately transplanted between 1/1/2011–12/31/2015. The analyses focused on patients ranked in the top five positions of a given match run, and used multi-level mixed-effects models, clustering on individual waitlist candidate and transplant center. There was a significant interaction between Share 35 era and MELD category (p<0.001). Comparing offers to MELD score ≥35 patients, offers post-Share 35 were 36% less likely to be accepted compared to offers to MELD score ≥35 patients pre-Share 35 (adjusted OR: 0.64). There was no clinically meaningful difference in the DRI of livers that were declined for patients with an allocation MELD score ≥35 in the pre- vs post-Share 35 era. Organ offer acceptance rates for patients with an allocation MELD≥35 decreased in every region post-Share 35; the magnitude of these changes was bigger in regions 2, 3, 4, 5, 6, 7, and 11, compared to regions 8 and 9 that had regional sharing in place pre-Share 35. There were significant changes in organ offer acceptance rates at the center level pre- vs post-Share 35, and these changes varied across centers (p<0.001). Conclusions In liver transplant candidates achieving a MELD score ≥35, liver acceptance of offers declined significantly after implementation of Share 35. The alterations in behavior at the center level suggest that practice patterns changed as a direct result of Share 35. Changes in organ acceptance under even broader organ sharing (redistricting) would likely be even greater, posing major logistical and operational challenges, while potentially increasing discard rates, thus decreasing the total number of transplant nationally. PMID:28240804

Selected accounts receivable performance statistics for radiology practices: an analysis of the adjusted collection percentage and days charges in accounts receivable.

PubMed

Cergnul, John J; Russell, Philip J; Sunshine, Jonathan H

2005-12-01

To provide comparative data and analysis with respect to accounts receivable management performance criteria. Data from 3 sources were analyzed: the Radiology Business Management Association's (RBMA) 2003 Accounts Receivable Performance Survey; the RBMA's 2003 Accounts Receivable Survey; and Hogan and Sunshine's 2004 Radiology article "Financial Ratios in Diagnostic Radiology Practices: Variability and Trends," the data for which were drawn primarily from the ACR's 1999 Survey of Practices. The RBMA surveyed (via e-mail and postal mail) only its members, with response rates of 15% and 9%, respectively. The ACR's survey response rate was 66%, via postal mail, and was distributed without regard to the RBMA membership status of the practice manager or even whether the practice employed a practice manager. Comparison among the survey results provided information on trends. Median practice professional component adjusted collection percentage (ACP) deteriorated from 87.3% to 85.1% between the RBMA surveys. Practices limited to global fee billing faired much better when performing their billing in house, as opposed to using a billing service, with mean ACPs of 91.2% and 79.4%, respectively. Days charges in accounts receivable 2004 mean results for professional component billing and global fee billing were nearly identical at 56.11 and 55.54 days, respectively. The 2003 RBMA survey reported 63.74 days for professional component billing and 77.33 days for global fee billing. The improvement from 2003 to 2004 was highly significant for both professional component billing and global fee billing. The 2004 RBMA survey also reflected a rather dramatic improvement in days charges in accounts receivable compared with Hogan and Sunshine's results, which showed a mean of 69 days charges in accounts receivable. The conflicting trends between ACP performance and days charges in accounts receivable performance may be explained by the increasing sophistication of accounts receivable

12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

Code of Federal Regulations, 2010 CFR

2010-01-01

... certified public accountant or public accountant and is not currently under suspension or debarment by the... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Eligibility of attorneys and accountants to... Conduct § 19.194 Eligibility of attorneys and accountants to practice. (a) Attorneys. Any attorney who is...

12 CFR 550.210 - Must I conduct another review of an account after I accept it?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Must I conduct another review of an account after I accept it? 550.210 Section 550.210 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of A...

12 CFR 550.210 - Must I conduct another review of an account after I accept it?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Must I conduct another review of an account after I accept it? 550.210 Section 550.210 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of A...

The business of radiology: cost accounting.

PubMed

Camponovo, Ernest J

2004-08-01

Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

Tips for medical practice success in the upcoming accountable care era.

PubMed

Bobbitt, Julian D

2012-01-01

Due to the unsustainable cost of healthcare, the movement to accountable care will be inevitable. This author predicts that recent Medicare Accountable Care Organization (ACO) regulations will energize ACO development. There are specific practical strategies every medical practice leader should know in order to navigate this new healthcare environment successfully. There is a window of opportunity, which will not stay open long, to control a medical practice's destiny in molding a fair, sustainable, and successful ACO. Not being prepared and defaulting to the status quo through passivity is also a choice that promises more work for less compensation for medical practices. The choice is clear, and the blueprint for success is available.

An Evaluation of Teaching and Learning Accountable Practice in Nurse Education

ERIC Educational Resources Information Center

Pitt, Richard; Narayanasamy, Aru; Plant, Nigel

2016-01-01

Accountability is a fundamental concept that underpins our approach and expectations of professional practice, though academics have struggled to define what accountability is. In spite of the lack of consensus on a definition for accountability, we have endeavoured to develop our students' understanding of the legal, ethical and professional…

Conceptual Ecology of the Evolution Acceptance among Greek Education Students: Knowledge, religious practices and social influences

NASA Astrophysics Data System (ADS)

Athanasiou, Kyriacos; Papadopoulou, Penelope

2012-04-01

In this study, we explored some of the factors related to the acceptance of evolution theory among Greek university students training to be teachers in early childhood education, using conceptual ecology for biological evolution as a theoretical framework. We examined the acceptance of evolution theory and we also looked into the relationship between the acceptance and parents' education level, thinking dispositions and frequency of religious practice as independent variables. Students' moderate acceptance of evolution theory is positively correlated with the frequency of religious practices and thinking dispositions. Our findings indicate that studying a controversial issue such as the acceptance of evolution theory in a multivariate fashion, using conceptual ecology as a theoretical lens to interpret the findings, is informative. They also indicate the differences that exist between societies and how socio-cultural factors such as the nature of religion, as part of the conceptual ecology, influence acceptance of evolution and have an influence on evolution education.

76 FR 14570 - Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices for...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-16

...] RIN 9000-AL58 Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices... Regulation (FAR) to align it with a Cost Accounting Standards (CAS) Board clause, Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns. DATES: Effective Date: March 16, 2011. FOR FURTHER...

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

PubMed

Van Belle, Sara; Mayhew, Susannah H

2016-10-12

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

Clinical Nurse Specialists Guide Staff Nurses to Promote Practice Accountability Through Peer Review.

PubMed

Semper, Julie; Halvorson, Betty; Hersh, Mary; Torres, Clare; Lillington, Linda

2016-01-01

The aim of the study was to describe the clinical nurse specialist role in developing and implementing a staff nurse education program to promote practice accountability using peer review principles. Peer review is essential for professional nursing practice demanding a significant culture change. Clinical nurse specialists in a Magnet-designated community hospital were charged with developing a staff nurse peer review education program. Peer review is a recognized mechanism of professional self-regulation to ensure delivery of quality care. The American Nurses Association strongly urges incorporating peer review in professional nursing practice models. Clinical nurse specialists play a critical role in educating staff nurses about practice accountability. Clinical nurse specialists developed an education program guided by the American Nurses Association's principles of peer review. A baseline needs assessment identified potential barriers and learning needs. Content incorporated tools and strategies to build communication skills, collaboration, practice change, and peer accountability. The education program resulted in increased staff nurse knowledge about peer review and application of peer review principles in practice. Clinical nurse specialists played a critical role in helping staff nurses understand peer review and its application to practice. The clinical nurse specialist role will continue to be important in sustaining the application of peer review principles in practice.

Accounting Practitioners Reflect on Faculty Impact: Bridging the Gap between Theory and Practice

ERIC Educational Resources Information Center

Johnson, Ryan

2014-01-01

A gap exists between the perception of accounting education in the classroom and accounting as it is practiced. This study explores qualitatively the perceptions and experiences of mid-career accounting professionals with respect to the impact of academic faculty on their careers in accounting. The study identifies a perception gap in the…

25 CFR 115.705 - May we accept for deposit into a trust account money awarded or assessed by a court of competent...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false May we accept for deposit into a trust account money awarded or assessed by a court of competent jurisdiction? 115.705 Section 115.705 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Trust Fund Accounts: General Information §...

Social work and gender: An argument for practical accounts

PubMed Central

2015-01-01

This article contributes to the debate on gender and social work by examining dominant approaches within the field. Anti-discriminatory, woman-centered and intersectional accounts are critiqued for reliance upon both reification and isolation of gender. Via examination of poststructural, queer and trans theories within social work, the author then presents accounts based upon structural/materialist, ethnomethodological and discursive theories, in order to open up debates about conceptualization of gender. These are used to suggest that social work should adopt a focus on gender as a practical accomplishment that occurs within various settings or contexts. PMID:26273228

Probabilistic Requirements (Partial) Verification Methods Best Practices Improvement. Variables Acceptance Sampling Calculators: Empirical Testing. Volume 2

NASA Technical Reports Server (NTRS)

Johnson, Kenneth L.; White, K. Preston, Jr.

2012-01-01

The NASA Engineering and Safety Center was requested to improve on the Best Practices document produced for the NESC assessment, Verification of Probabilistic Requirements for the Constellation Program, by giving a recommended procedure for using acceptance sampling by variables techniques as an alternative to the potentially resource-intensive acceptance sampling by attributes method given in the document. In this paper, the results of empirical tests intended to assess the accuracy of acceptance sampling plan calculators implemented for six variable distributions are presented.

48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Text of Provisions and Clauses 52.230-3 Disclosure and Consistency of Cost Accounting Practices. As prescribed in 30.201-4(b)(1), insert the following clause: Disclosure and Consistency of Cost Accounting... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Disclosure and Consistency...

Reflections of a "Late-Career" Early-Career Researcher: An Account of Practice

ERIC Educational Resources Information Center

Groves, Catherine J.

2016-01-01

This account of practice describes the journey of an "accidental academic" through the Doctoral programme in Business Administration (DBA). It reflects on her experience of action learning and lessons learned to better embed action learning in future DBA teaching and assessment. The account is told from the perspective of a mature…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-03

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

Opinion: Taking phytoremediation from proven technology to accepted practice.

PubMed

Gerhardt, Karen E; Gerwing, Perry D; Greenberg, Bruce M

2017-03-01

Phytoremediation is the use of plants to extract, immobilize, contain and/or degrade contaminants from soil, water or air. It can be an effective strategy for on site and/or in situ removal of various contaminants from soils, including petroleum hydrocarbons (PHC), polycyclic aromatic hydrocarbons (PAHs), polychlorinated biphenyls (PCBs), solvents (e.g., trichloroethylene [TCE]), munitions waste (e.g., 2,4,6-trinitrotoluene [TNT]), metal(loid)s, salt (NaCl) and radioisotopes. Commercial phytoremediation technologies appear to be underutilized globally. The primary objective of this opinion piece is to discuss how to take phytoremediation from a proven technology to an accepted practice. An overview of phytoremediation of soil is provided, with the focus on field applications, to provide a frame of reference for the subsequent discussion on better utilization of phytoremediation. We consider reasons why phytoremediation is underutilized, despite clear evidence that, under many conditions, it can be applied quite successfully in the field. We offer suggestions on how to gain greater acceptance for phytoremediation by industry and government. A new paradigm of phytomanagement, with a specific focus on using phytoremediation as a "gentle remediation option" (GRO) within a broader, long-term management strategy, is also discussed. Copyright © 2016 Elsevier Ireland Ltd. All rights reserved.

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

ERIC Educational Resources Information Center

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

2013-01-01

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

Practical Considerations when Using Benchmarking for Accountability in Higher Education

ERIC Educational Resources Information Center

Achtemeier, Sue D.; Simpson, Ronald D.

2005-01-01

The qualitative study on which this article is based examined key individuals' perceptions, both within a research university community and beyond in its external governing board, of how to improve benchmarking as an accountability method in higher education. Differing understanding of benchmarking revealed practical implications for using it as…

Evaluating Practice-Based Learning and Improvement: Efforts to Improve Acceptance of Portfolios

PubMed Central

Fragneto, Regina Y.; DiLorenzo, Amy Noel; Schell, Randall M.; Bowe, Edwin A.

2010-01-01

Introduction The Accreditation Council for Graduate Medical Education (ACGME) recommends resident portfolios as 1 method for assessing competence in practice-based learning and improvement. In July 2005, when anesthesiology residents in our department were required to start a portfolio, the residents and their faculty advisors did not readily accept this new requirement. Intensive education efforts addressing the goals and importance of portfolios were undertaken. We hypothesized that these educational efforts improved acceptance of the portfolio and retrospectively audited the portfolio evaluation forms completed by faculty advisors. Methods Intensive education about the goals and importance of portfolios began in January 2006, including presentations at departmental conferences and one-on-one education sessions. Faculty advisors were instructed to evaluate each resident's portfolio and complete a review form. We retrospectively collected data to determine the percentage of review forms completed by faculty. The portfolio reviews also assessed the percentage of 10 required portfolio components residents had completed. Results Portfolio review forms were completed by faculty advisors for 13% (5/38) of residents during the first advisor-advisee meeting in December 2005. Initiation of intensive education efforts significantly improved compliance, with review forms completed for 68% (26/38) of residents in May 2006 (P < .0001) and 95% (36/38) in December 2006 (P < .0001). Residents also significantly improved the completeness of portfolios between May and December of 2006. Discussion Portfolios are considered a best methods technique by the ACGME for evaluation of practice-based learning and improvment. We have found that intensive education about the goals and importance of portfolios can enhance acceptance of this evaluation tool, resulting in improved compliance in completion and evaluation of portfolios. PMID:22132291

Evaluating practice-based learning and improvement: efforts to improve acceptance of portfolios.

PubMed

Fragneto, Regina Y; Dilorenzo, Amy Noel; Schell, Randall M; Bowe, Edwin A

2010-12-01

The Accreditation Council for Graduate Medical Education (ACGME) recommends resident portfolios as 1 method for assessing competence in practice-based learning and improvement. In July 2005, when anesthesiology residents in our department were required to start a portfolio, the residents and their faculty advisors did not readily accept this new requirement. Intensive education efforts addressing the goals and importance of portfolios were undertaken. We hypothesized that these educational efforts improved acceptance of the portfolio and retrospectively audited the portfolio evaluation forms completed by faculty advisors. Intensive education about the goals and importance of portfolios began in January 2006, including presentations at departmental conferences and one-on-one education sessions. Faculty advisors were instructed to evaluate each resident's portfolio and complete a review form. We retrospectively collected data to determine the percentage of review forms completed by faculty. The portfolio reviews also assessed the percentage of 10 required portfolio components residents had completed. Portfolio review forms were completed by faculty advisors for 13% (5/38) of residents during the first advisor-advisee meeting in December 2005. Initiation of intensive education efforts significantly improved compliance, with review forms completed for 68% (26/38) of residents in May 2006 (P < .0001) and 95% (36/38) in December 2006 (P < .0001). Residents also significantly improved the completeness of portfolios between May and December of 2006. Portfolios are considered a best methods technique by the ACGME for evaluation of practice-based learning and improvment. We have found that intensive education about the goals and importance of portfolios can enhance acceptance of this evaluation tool, resulting in improved compliance in completion and evaluation of portfolios.

17 CFR Appendix B to Part 38 - Guidance on, and Acceptable Practices in, Compliance With Core Principles

Code of Federal Regulations, 2010 CFR

2010-04-01

... Practices in, Compliance With Core Principles B Appendix B to Part 38 Commodity and Securities Exchanges...—Guidance on, and Acceptable Practices in, Compliance With Core Principles 1. This appendix provides guidance on complying with the core principles, both initially and on an ongoing basis, to maintain...

Alignment of breast cancer screening guidelines, accountability metrics, and practice patterns.

PubMed

Onega, Tracy; Haas, Jennifer S; Bitton, Asaf; Brackett, Charles; Weiss, Julie; Goodrich, Martha; Harris, Kimberly; Pyle, Steve; Tosteson, Anna N A

2017-01-01

Breast cancer screening guidelines and metrics are inconsistent with each other and may differ from breast screening practice patterns in primary care. This study measured breast cancer screening practice patterns in relation to common evidence-based guidelines and accountability metrics. Cohort study using primary data collected from a regional breast cancer screening research network between 2011 and 2014. Using information on women aged 30 to 89 years within 21 primary care practices of 2 large integrated health systems in New England, we measured the proportion of women screened overall and by age using 2 screening definition categories: any mammogram and screening mammogram. Of the 81,352 women in our cohort, 54,903 (67.5%) had at least 1 mammogram during the time period, 48,314 (59.4%) had a screening mammogram. Women aged 50 to 69 years were the highest proportion screened (82.4% any mammogram, 75% screening indication); 72.6% of women at age 40 had a screening mammogram with a median of 70% (range = 54.3%-84.8%) among the practices. Of women aged at least 75 years, 63.3% had a screening mammogram, with the median of 63.9% (range = 37.2%-78.3%) among the practices. Of women who had 2 or more mammograms, 79.5% were screened annually. Primary care practice patterns for breast cancer screening are not well aligned with some evidence-based guidelines and accountability metrics. Metrics and incentives should be designed with more uniformity and should also include shared decision making when the evidence does not clearly support one single conclusion.

78 FR 76728 - Charitable Donation Accounts

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-19

... accepted accounting principles, must be limited to 5 percent of your net worth at all times for the... liquidation of the account, in accordance with generally accepted accounting principles; and (D) Indicate the... FCU and reasonable given its size and financial condition.\\6\\ \\5\\ 12 CFR 701.25(a) (2011). \\6\\ Id. 12...

Practice management companies improve practices' financial position.

PubMed

Dupell, T

1997-11-01

To maintain control over healthcare delivery and financial decisions, as well as increase access to capital markets, some group practices are forming their own physician practice management companies. These companies should be organized to balance the expectations of physicians with the values of capital markets. This organization should include retained earnings, financial reporting in accordance with generally accepted accounting principles (GAAP), predictable earnings and cash flow, physician ownership and leadership, and incentives for high-quality management. Three large, primary care and multispecialty clinics that merged to form a new physician practice management company increased their access to capital markets and improved their overall financial position, which will help them achieve long-term survival.

Procuring Contracting Officers’ Perceptions of the Contributions Made to Defense Cost Accounting Practices by CAS 401-416.

DTIC Science & Technology

1981-09-01

8217 PERCEPTIONS OF THE CONTRIBUTIONS MADE TO DEFENSE COST ACCOUNTING PRACTICES BY CAS 401-416 Captain Bruce E. Simpson, USA LSSR 70-81 The contents of...CONTRIBUTIONS MADE TO DEFENSE MastersThesis COST ACCOUNTING PRACTICES BY CAS 401-416 6. PEROR ING OG. REPORT NUMBER 7. AUTHOR(e) S. CONTRACT OR GRANT...SUPPLEMENTARY NOTES 19. KEY WORDS (Con~tiue, on revere side it naoeaaeuy and Identify by block nuffler) Accounting Cost Accounting Cost Accounting Standards

Critical Pedagogy and Learning to Dialogue: Towards Reflexive Practice for Financial Management and Accounting Education

ERIC Educational Resources Information Center

Armitage, Andrew

2011-01-01

Mainstream accounting historians study accounting in terms of its progressive development of instrumental techniques and practices, this being counterpoised to critical accounting that sees the world as socially constructed, and intrinsically linked to organisational, social and political contexts. This is exemplified by the notion of the…

Feasibility, acceptability and effectiveness of an online alternative to face-to-face consultation in general practice: a mixed-methods study of webGP in six Devon practices

PubMed Central

Carter, Mary; Fletcher, Emily; Sansom, Anna; Warren, Fiona C; Campbell, John L

2018-01-01

Objectives To evaluate the feasibility, acceptability and effectiveness of webGP as piloted by six general practices. Methods Mixed-methods evaluation, including data extraction from practice databases, general practitioner (GP) completion of case reports, patient questionnaires and staff interviews. Setting General practices in NHS Northern, Eastern and Western Devon Clinical Commissioning Group’s area approximately 6 months after implementing webGP (February–July 2016). Participants Six practices provided consultations data; 20 GPs completed case reports (regarding 61 e-consults); 81 patients completed questionnaires; 5 GPs and 5 administrators were interviewed. Outcome measures Attitudes and experiences of practice staff and patients regarding webGP. Results WebGP uptake during the evaluation was small, showing no discernible impact on practice workload. The completeness of cross-sectional data on consultation workload varied between practices. GPs judged 41/61 (72%) of webGP requests to require a face-to-face or telephone consultation. Introducing webGP appeared to be associated with shifts in responsibility and workload between practice staff and between practices and patients. 81/231 patients completed a postal survey (35.1% response rate). E-Consulters were somewhat younger and more likely to be employed than face-to-face respondents. WebGP appeared broadly acceptable to patients regarding timeliness and quality/experience of care provided. Similar problems were presented by all respondents. Both groups appeared equally familiar with other practice online services; e-consulters were somewhat more likely to have used them. From semistructured staff interviews, it appeared that, while largely acceptable within practice, introducing e-consults had potential for adverse interactions with pre-existing practice systems. Conclusions There is potential to assess the impact of new systems on consultation patterns by extracting routine data from practice

25 CFR 115.704 - May we accept for deposit into a trust account retirement checks/payments or pension fund checks...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false May we accept for deposit into a trust account retirement checks/payments or pension fund checks/payments even though those funds are not specified in § 115.702? 115.704 Section 115.704 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL...

48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

Code of Federal Regulations, 2010 CFR

2010-10-01

... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost Accounting... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Disclosure and Consistency...

“A memorable consultation”: Writing reflective accounts articulates students’ learning in general practice

PubMed Central

Svenberg, Kristian; Wahlqvist, Mats; Mattsson, Bengt

2007-01-01

Objectives To explore and analyse students’ learning experiences of a memorable consultation during a final-year attachment in general practice. Setting After a two-week primary care attachment in the undergraduate curriculum, students were invited to write a reflective account of a memorable consultation. Design A total of 52 reflective accounts were read and processed according to qualitative content analysis. Credibility of the analysis was validated by two co-authors reading the descriptions separately and trustworthiness was tested at local seminars. Results Three main themes emerged. In “The person beyond symptoms” the students recognize the individual properties of a consultation. “Facing complexity” mirrors awareness of changing tracks in problem-solving and strategies of handling unclear conditions. “In search of a professional role” reflects the interest in role modelling and the relation to the supervisor. Conclusion Involving students in writing reflective accounts appears to stimulate them to articulate practice experiences of the consultation. PMID:17497483

Action Learning in Postgraduate Executive Management Education: An Account of Practice

ERIC Educational Resources Information Center

Ruane, Meadbh

2016-01-01

The merits of action learning as a change tool and enabler of deep learning are well recognised. However, there is a gap in the literature of participants' stories regarding their experiences on accredited postgraduate executive programmes underpinned by an action learning philosophy. The following account of practice addresses this gap and…

Feasibility, acceptability and effectiveness of an online alternative to face-to-face consultation in general practice: a mixed-methods study of webGP in six Devon practices.

PubMed

Carter, Mary; Fletcher, Emily; Sansom, Anna; Warren, Fiona C; Campbell, John L

2018-02-15

To evaluate the feasibility, acceptability and effectiveness of webGP as piloted by six general practices. Mixed-methods evaluation, including data extraction from practice databases, general practitioner (GP) completion of case reports, patient questionnaires and staff interviews. General practices in NHS Northern, Eastern and Western Devon Clinical Commissioning Group's area approximately 6 months after implementing webGP (February-July 2016). Six practices provided consultations data; 20 GPs completed case reports (regarding 61 e-consults); 81 patients completed questionnaires; 5 GPs and 5 administrators were interviewed. Attitudes and experiences of practice staff and patients regarding webGP. WebGP uptake during the evaluation was small, showing no discernible impact on practice workload. The completeness of cross-sectional data on consultation workload varied between practices.GPs judged 41/61 (72%) of webGP requests to require a face-to-face or telephone consultation. Introducing webGP appeared to be associated with shifts in responsibility and workload between practice staff and between practices and patients.81/231 patients completed a postal survey (35.1% response rate). E-Consulters were somewhat younger and more likely to be employed than face-to-face respondents. WebGP appeared broadly acceptable to patients regarding timeliness and quality/experience of care provided. Similar problems were presented by all respondents. Both groups appeared equally familiar with other practice online services; e-consulters were somewhat more likely to have used them.From semistructured staff interviews, it appeared that, while largely acceptable within practice, introducing e-consults had potential for adverse interactions with pre-existing practice systems. There is potential to assess the impact of new systems on consultation patterns by extracting routine data from practice databases. Staff and patients noticed subtle changes to responsibilities associated with

Can preventive care activities in general practice be sustained when financial incentives and external audit plus feedback are removed? ACCEPt-able: a cluster randomised controlled trial protocol.

PubMed

Hocking, Jane S; Temple-Smith, Meredith; van Driel, Mieke; Law, Matthew; Guy, Rebecca; Bulfone, Liliana; Wood, Anna; Low, Nicola; Donovan, Basil; Fairley, Christopher K; Kaldor, John; Gunn, Jane

2016-09-13

Financial incentives and audit plus feedback on performance are two strategies commonly used by governments to motivate general practitioners (GP) to undertake specific healthcare activities. However, in recent years, governments have reduced or removed incentive payments without evidence of the potential impact on GP behaviour and patient outcomes. This trial (known as ACCEPt-able) aims to determine whether preventive care activities in general practice are sustained when financial incentives and/or external audit plus feedback on preventive care activities are removed. The activity investigated is annual chlamydia testing for 16- to 29-year-old adults, a key preventive health strategy within this age group. ACCEPt-able builds on a large cluster randomised controlled trial (RCT) that evaluated a 3-year chlamydia testing intervention in general practice. GPs were provided with a support package to facilitate annual chlamydia testing of all sexually active 16- to 29-year-old patients. This package included financial incentive payments to the GP for each chlamydia test conducted and external audit plus feedback on each GP's chlamydia testing rates. ACCEPt-able is a factorial cluster RCT in which general practices are randomised to one of four groups: (i) removal of audit plus feedback-continue to receive financial incentive payments for each chlamydia test; (ii) removal of financial incentive payments-continue to receive audit plus feedback; (iii) removal of financial incentive payments and audit plus feedback; and (iv) continue financial incentive payments and audit plus feedback. The primary outcome is chlamydia testing rate measured as the proportion of sexually active 16- to 29-year-olds who have a GP consultation within a 12-month period and at least one chlamydia test. This will be the first RCT to examine the impact of removal of financial incentive payments and audit plus feedback on the chlamydia testing behaviour of GPs. This trial is particularly timely

Nineteenth-Century World's Fairs as Accountability Systems: Scopic Systems, Audit Practices and Educational Data

ERIC Educational Resources Information Center

Sobe, Noah W.; Boven, David T.

2014-01-01

Late-19th century World's Fairs constitute an important chapter in the history of educational accountability. International expositions allowed for educational systems and practices to be "audited" by lay and expert audiences. In this article we examine how World's Fair exhibitors sought to make visible educational practices and…

A Taxonomy of Accountable Care Organizations for Policy and Practice

PubMed Central

Shortell, Stephen M; Wu, Frances M; Lewis, Valerie A; Colla, Carrie H; Fisher, Elliott S

2014-01-01

Objective To develop an exploratory taxonomy of Accountable Care Organizations (ACOs) to describe and understand early ACO development and to provide a basis for technical assistance and future evaluation of performance. Data Sources/Study Setting Data from the National Survey of Accountable Care Organizations, fielded between October 2012 and May 2013, of 173 Medicare, Medicaid, and commercial payer ACOs. Study Design Drawing on resource dependence and institutional theory, we develop measures of eight attributes of ACOs such as size, scope of services offered, and the use of performance accountability mechanisms. Data are analyzed using a two-step cluster analysis approach that accounts for both continuous and categorical data. Principal Findings We identified a reliable and internally valid three-cluster solution: larger, integrated systems that offer a broad scope of services and frequently include one or more postacute facilities; smaller, physician-led practices, centered in primary care, and that possess a relatively high degree of physician performance management; and moderately sized, joint hospital–physician and coalition-led groups that offer a moderately broad scope of services with some involvement of postacute facilities. Conclusions ACOs can be characterized into three distinct clusters. The taxonomy provides a framework for assessing performance, for targeting technical assistance, and for diagnosing potential antitrust violations. PMID:25251146

A taxonomy of accountable care organizations for policy and practice.

PubMed

Shortell, Stephen M; Wu, Frances M; Lewis, Valerie A; Colla, Carrie H; Fisher, Elliott S

2014-12-01

To develop an exploratory taxonomy of Accountable Care Organizations (ACOs) to describe and understand early ACO development and to provide a basis for technical assistance and future evaluation of performance. Data from the National Survey of Accountable Care Organizations, fielded between October 2012 and May 2013, of 173 Medicare, Medicaid, and commercial payer ACOs. Drawing on resource dependence and institutional theory, we develop measures of eight attributes of ACOs such as size, scope of services offered, and the use of performance accountability mechanisms. Data are analyzed using a two-step cluster analysis approach that accounts for both continuous and categorical data. We identified a reliable and internally valid three-cluster solution: larger, integrated systems that offer a broad scope of services and frequently include one or more postacute facilities; smaller, physician-led practices, centered in primary care, and that possess a relatively high degree of physician performance management; and moderately sized, joint hospital-physician and coalition-led groups that offer a moderately broad scope of services with some involvement of postacute facilities. ACOs can be characterized into three distinct clusters. The taxonomy provides a framework for assessing performance, for targeting technical assistance, and for diagnosing potential antitrust violations. © Health Research and Educational Trust.

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

Code of Federal Regulations, 2010 CFR

2010-01-01

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

Defining Peer-to-Peer Accountability From the Nurse's Perspective.

PubMed

Lockett, Jacqueline Jansen; Barkley, Leslie; Stichler, Jaynelle; Palomo, Jeanne; Kik, Bozena; Walker, Christopher; Donnelly, Janet; Willon, Judy; Sanborn, Julie; O'Byrne, Noeleen

2015-11-01

The aim of this study was to define and create a conceptual model for peer-to-peer accountability (P to PA). Many organizations cite the importance of peer accountability (PA) as essential in ensuring patient safety. Professionalism in nursing requires self-regulation of practice and PA. Although discussed in the literature, P to PA is not conceptually defined. A grounded theory study design with constant comparative data collection and analysis was used to explore nurses' definitions of P to PA and their perceptions of motivators and barriers to engaging in P to PA. Transcripts of digital recordings of all interviews were analyzed using line-by-line coding until identified themes emerged. P to PA was defined as the act of speaking up when one observes a peer not practicing to acceptable standards. A conceptual model illustrates the antecedents, attributes, and consequences of P to PA. P to PA is the professional responsibility of every nurse and healthcare provider and is essential for safe patient care. The conceptual definition facilitates actualization of P to PA in practice.

Professionalism in 21st century professional practice: autonomy and accountability in orthopaedic surgery.

PubMed

Schneller, Eugene S; Wilson, Natalia A

2009-10-01

Orthopaedic surgical practice is becoming increasingly complex. The rapid change in pace associated with new information and technologies, the physician-supplier relationship, the growing costs and growing gap between costs and reimbursements for orthopaedic surgical procedures, and the influences of advertising on the patient, challenge all involved in the delivery of orthopaedic care. This paper assesses the concepts of professionalism, autonomy, and accountability in the 21st century practice of orthopaedic surgery. These concepts are considered within the context of the complex value chain surrounding orthopaedic surgery and the changing forces influencing clinical decision making by the surgeon. A leading impetus for challenge to the autonomy of the orthopaedic surgeon has been cost. Mistrust and lack of understanding have characterized the physician-hospital relationship. Resource dependency has characterized the physician-supplier relationship. Accountability for the surgeon has increased. We suggest implant surgery involves shared decision making and "coproduction" between the orthopaedic surgeon and other stakeholders. The challenge for the profession is to redefine professionalism, accountability, and autonomy in the face of these changes and challenges.

16 CFR 1110.5 - Acceptable certificates.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 16 Commercial Practices 2 2011-01-01 2011-01-01 false Acceptable certificates. 1110.5 Section 1110.5 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION CONSUMER PRODUCT SAFETY ACT REGULATIONS CERTIFICATES OF COMPLIANCE § 1110.5 Acceptable certificates. A certificate that is in hard copy or electronic...

16 CFR 1110.5 - Acceptable certificates.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Acceptable certificates. 1110.5 Section 1110.5 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION CONSUMER PRODUCT SAFETY ACT REGULATIONS CERTIFICATES OF COMPLIANCE § 1110.5 Acceptable certificates. A certificate that is in hard copy or electronic...

16 CFR 1110.5 - Acceptable certificates.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 16 Commercial Practices 2 2012-01-01 2012-01-01 false Acceptable certificates. 1110.5 Section 1110.5 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION CONSUMER PRODUCT SAFETY ACT REGULATIONS CERTIFICATES OF COMPLIANCE § 1110.5 Acceptable certificates. A certificate that is in hard copy or electronic...

16 CFR 1110.5 - Acceptable certificates.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 16 Commercial Practices 2 2014-01-01 2014-01-01 false Acceptable certificates. 1110.5 Section 1110.5 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION CONSUMER PRODUCT SAFETY ACT REGULATIONS CERTIFICATES OF COMPLIANCE § 1110.5 Acceptable certificates. A certificate that is in hard copy or electronic...

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

PubMed

Kenney, Martha

2015-10-01

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

Investigation of Food Acceptability and Feeding Practices for Lipid Nutrient Supplements and Blended Flours Used to Treat Moderate Malnutrition

ERIC Educational Resources Information Center

Wang, Richard J.; Trehan, Indi; LaGrone, Lacey N.; Weisz, Ariana J.; Thakwalakwa, Chrissie M.; Maleta, Kenneth M.; Manary, Mark J.

2013-01-01

Objective: To examine acceptability and feeding practices associated with different supplementary food items and identify practices associated with weight gain. Methods: Caregivers (n = 409) whose children had been enrolled in a trial comparing a fortified corn-soy blended flour (CSB++), soy ready-to-use supplementary food (RUSF), and soy/whey…

Continuing Professional Development in the Accounting Profession: Practices and Perceptions from the Asia Pacific Region

ERIC Educational Resources Information Center

De Lange, Paul; Jackling, Beverley; Suwardy, Themin

2015-01-01

Drawing on research in the sociology of professions as a reference point, this study examines the practices and perceptions of professional accountants towards the requirements of IES7 on continuing professional development (CPD). Responses from 1310 accountants in the Asia Pacific region suggest while increasing globalisation has led to more…

A Study to Develop a Scale for Determining the Social Acceptance Levels of Special-Needs Students, Participating in Inclusion Practices

ERIC Educational Resources Information Center

Arslan, Erdinc; Sahbaz, Umit

2012-01-01

The aim of this study is to develop a scale of social acceptance for determining the social acceptance levels of special-needs students, participating in inclusion practices. The target population of the research is 8th grade students of all primary schools in the provincial center of Burdur in the 2008 to 2009 academic year and the target study…

Client Accounts of Corrective Experiences in Psychotherapy: Implications for Clinical Practice.

PubMed

Angus, Lynne; Constantino, Michael J

2017-02-01

The Patient Perceptions of Corrective Experiences in Individual Therapy (PPCEIT; Constantino, Angus, Friedlander, Messer, & Moertl, 2011) posttreatment interview guide was developed to provide clinical researchers with an effective mode of inquiry to identify and further explore clients' firsthand accounts of corrective and transformative therapy experiences and their determinants. Not only do findings from the analysis of client corrective experience (CE) accounts help identify what and how CEs happen in or as a result of psychotherapy, but the measure itself may also provide therapists with an effective tool to further enhance clients' awareness, understanding, and integration of transformative change experiences. Accordingly, we discuss in this afterword to the series the implications for clinical practice arising from (a) the thematic analysis of client CE accounts, drawn from a range of clinical samples and international research programs and (b) the clinical effect of completing the PPCEIT posttreatment interview inquiry. We also identify directions for future clinical training and research. © 2016 Wiley Periodicals, Inc.

Accountability Practices in the History of Danish Primary Public Education from the 1660s to the Present

ERIC Educational Resources Information Center

Ydesen, Christian; Andreasen, Karen E.

2014-01-01

This paper focuses on primary education accountability as a concept and as an organizational practice in the history of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly between different national settings. Furthermore,…

Factors affecting home care patients' acceptance of a web-based interactive self-management technology

PubMed Central

Karsh, Ben-Tzion; Severtson, Dolores J; Burke, Laura J; Brown, Roger L; Brennan, Patricia Flatley

2010-01-01

Objective With the advent of personal health records and other patient-focused health technologies, there is a growing need to better understand factors that contribute to acceptance and use of such innovations. In this study, we employed the Unified Theory of Acceptance and Use of Technology as the basis for determining what predicts patients' acceptance (measured by behavioral intention) and perceived effective use of a web-based, interactive self-management innovation among home care patients. Design Cross-sectional secondary analysis of data from a randomized field study evaluating a technology-assisted home care nursing practice with adults with chronic cardiac disease. Measurement and analysis A questionnaire was designed based on validated measurement scales from prior research and was completed by 101 participants for measuring the acceptance constructs as part of the parent study protocol. Latent variable modeling with item parceling guided assessment of patients' acceptance. Results Perceived usefulness accounted for 53.9% of the variability in behavioral intention, the measure of acceptance. Together, perceived usefulness, health care knowledge, and behavioral intention accounted for 68.5% of the variance in perceived effective use. Perceived ease of use and subjective norm indirectly influenced behavioral intention, through perceived usefulness. Perceived ease of use and subjective norm explained 48% of the total variance in perceived usefulness. Conclusion The study demonstrates that perceived usefulness, perceived ease of use, subjective norm, and healthcare knowledge together predict most of the variance in patients' acceptance and self-reported use of the web-based self-management technology. PMID:21131605

Probabilistic Requirements (Partial) Verification Methods Best Practices Improvement. Variables Acceptance Sampling Calculators: Derivations and Verification of Plans. Volume 1

NASA Technical Reports Server (NTRS)

Johnson, Kenneth L.; White, K, Preston, Jr.

2012-01-01

The NASA Engineering and Safety Center was requested to improve on the Best Practices document produced for the NESC assessment, Verification of Probabilistic Requirements for the Constellation Program, by giving a recommended procedure for using acceptance sampling by variables techniques. This recommended procedure would be used as an alternative to the potentially resource-intensive acceptance sampling by attributes method given in the document. This document contains the outcome of the assessment.

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

ERIC Educational Resources Information Center

Ermakova, Natalya A.; Gudshatullaeva, Elena M.

2016-01-01

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

48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

Code of Federal Regulations, 2010 CFR

2010-10-01

... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT...

Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns

ERIC Educational Resources Information Center

Okpechi, Simeon O.; Belmasrour, Rachid

2011-01-01

In the past twenty years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. Retention has been a major issue. This study explores how the perception of their status, investments and…

Re-Thinking Professional Development and Accountability: Towards a More Educational Training Practice

ERIC Educational Resources Information Center

Emmett, Yvonne

2015-01-01

In this article, I discuss the contribution of theoretical resources to the transformation in my thinking about professional development and accountability, within an action research self-study of practice as a civil servant, in the context of participation on the Doctor in Education (Leadership) programme at Dublin City University (DCU) in the…

Accepting or declining dialysis: considerations taken into account by elderly patients with end-stage renal disease.

PubMed

Visser, Annemieke; Dijkstra, Geke J; Kuiper, Daphne; de Jong, Paul E; Franssen, Casper F M; Gansevoort, Ron T; Izaks, Gerbrand J; Jager, Kitty J; Reijneveld, Sijmen A

2009-01-01

Elderly patients with end-stage renal disease have to make a difficult decision whether or not to start dialysis. This study explores the considerations taken into account by these patients in decision-making regarding renal replacement therapy. In-depth interviews were conducted to gain an enhanced understanding of the considerations in treatment decision-making. Fourteen patients aged 65 years or older participated in the interviews, of whom 8 patients had made the decision to start, and 6 patients the decision to decline, dialysis. All participating patients had a variety of health problems, but appeared to have normal cognitive functions. Patients who declined dialysis were older and more often men and widow(er)s compared with patients who accepted dialysis. Patients chose to start dialysis because they enjoyed life, were not prepared to face the end of life, felt they had no other choice or had care-giving responsibilities for family members. Patients declined dialysis because of the speculated loss of autonomy, their age-associated decrease in vitality, distance from dialysis center and reluctance to think about the future. Results suggest that patients' decisions to decline or accept dialysis are not based on the effectiveness of the treatment, but rather on personal values, beliefs and feelings toward life, suffering and death, and the expected difficulties in fitting the treatment into their life.

Accountability Policies and Teacher Decision Making: Barriers to the Use of Data to Improve Practice

ERIC Educational Resources Information Center

Ingram, Debra; Louis, Karen Seashore; Schroeder, Roger G.

2004-01-01

One assumption underlying accountability policies is that results from standardized tests and other sources will be used to make decisions about school and classroom practice. We explore this assumption using data from a longitudinal study of nine high schools nominated as leading practitioners of Continuous Improvement (CI) practices. We use the…

Acceptability and utility of an innovative feeding toolkit to improve maternal and child dietary practices in Bihar, India.

PubMed

Collison, Deborah Kortso; Kekre, Priya; Verma, Pankaj; Melgen, Sarah; Kram, Nidal; Colton, Jonathan; Blount, Wendy; Girard, Amy Webb

2015-03-01

Dietary practices in India often fail to provide adequate nutrition during the first 1,000 days of life. To explore the acceptability and utility of a low-cost and simple-to-use feeding toolkit consisting of a bowl with marks to indicate meal volume and frequency, a slotted spoon, and an illustrated counseling card to cue optimal dietary practices during the first 1,000 days. In Samastipur District, Bihar, India, we conducted 16 focus group discussions and 8 key informant interviews to determine community acceptability and obtain feedback on design and delivery of the feeding toolkit. We conducted 14 days of user testing with 20 pregnant women, 20 breastfeeding women 0 to 6 months postpartum, and 20 mothers with infants 6 to 18 months of age. The toolkit, which is made of plastic, was well accepted by the community, although the communities recommended manufacturing the bowl and spoon in steel. The proportion of pregnant and breast-feeding women taking an extra portion of food per day increased from 0% to 100%, and the number of meals taken per day increased from two or three to three or four. For children 6 to 18 months of age, meal frequency, quantity of food consumed during meals, and thickness of the foods increased for all age groups. Children 6 to 8 months of age who had not yet initiated complementary feeding all initiated complementary feeding during the testing period. Simple feeding tools are culturally acceptable and can be appropriately used by families in Bihar, India, to improve dietary practices during the first 1,000 days of life. Research is needed to assess whether the tools promote dietary and nutritional improvements over and above counseling alone.

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

Code of Federal Regulations, 2012 CFR

2012-10-01

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

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

Code of Federal Regulations, 2013 CFR

2013-10-01

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

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

Code of Federal Regulations, 2014 CFR

2014-10-01

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

34 CFR 668.57 - Acceptable documentation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... tax account information. (3) An institution shall accept, in lieu of an income tax return or an IRS listing of tax account information of an individual whose income was used in calculating the EFC of an... the tax return or a Listing of Tax Account Information, and the IRS or a government of a U.S...

48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Consistency of Cost Accounting Practices —Foreign Concerns (JUN 2010) (a) The Contractor, in connection with.... Government to examine and make copies of any documents, papers, and records relating to compliance with the...

7 CFR 1735.92 - Accounting considerations.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted Accounting...

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…

Patient awareness and acceptability of antenatal perineal massage.

PubMed

Ismail, S I M F; Emery, S J

2013-11-01

Antenatal perineal massage is recommended to reduce perineal trauma at the time of delivery. The practice has been shown to be acceptable to pregnant women taking part in research studies. The aim of this study was to establish its acceptability to pregnant women in day-to-day clinical practice, as well as their awareness of its technique. An anonymous self-construct questionnaire was given to mothers after their first delivery. A total of 113 questionnaires were returned over a 4-month period. With regard to acceptability, 61.4% of respondents indicated that the practice was acceptable, only 25.7% felt the practice was embarrassing and 56.7% were happy for their husband/partner to perform it for them. With respect to awareness, 37.2% of the respondents had heard about the practice, 9.7% knew it should be practised from 34 weeks onwards, 11.5% knew it should be maintained for 5-10 min and 30.1% knew it ought to be performed daily. This showed first time mothers' awareness of antenatal perineal massage to be low, despite the idea being acceptable to them, which calls for action to improve awareness and provide more instruction and encouragement to take up the practice.

16 CFR § 1110.5 - Acceptable certificates.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 16 Commercial Practices 2 2013-01-01 2013-01-01 false Acceptable certificates. § 1110.5 Section § 1110.5 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION CONSUMER PRODUCT SAFETY ACT REGULATIONS CERTIFICATES OF COMPLIANCE § 1110.5 Acceptable certificates. A certificate that is in hard copy or electronic...

When is diagnostic testing inappropriate or irrational? Acceptable regret approach.

PubMed

Hozo, Iztok; Djulbegovic, Benjamin

2008-01-01

The authors provide a new model within the framework of theories of bounded rationality for the observed physicians' behavior that their ordering of diagnostic tests may not be rational. Contrary to the prevailing thinking, the authors find that physicians do not act irrationally or inappropriately when they order diagnostic tests in usual clinical practice. When acceptable regret (i.e., regret that a decision maker finds tolerable upon making a wrong decision) is taken into account, the authors show that physicians tend to order diagnostic tests at a higher level of pretest probability of disease than predicted by expected utility theory. They also show why physicians tend to overtest when regret about erroneous decisions is extremely small. Finally, they explain variations in the practice of medicine. They demonstrate that in the same clinical situation, different decision makers might have different acceptable regret thresholds for withholding treatment, for ordering a diagnostic test, or for administering treatment. This in turn means that for some decision makers, the most rational strategy is to do nothing, whereas for others, it may be to order a diagnostic test, and still for others, choosing treatment may be the most rational course of action.

Leaders Learning from Leaders as an Emergent Action Learning Strategy Type of Paper: Account of Practice

ERIC Educational Resources Information Center

Mullen, Carol A.; Rodríguez, Mariela A.; Allen, Tawannah G.

2015-01-01

This account of practice describes what three executive leaders in a professional association have learned about action learning and their own practices of organizational renewal. Data are approached narratively and stories are told from the perspectives of diverse educators' experiences, agency, and expertise. Mature organizations can be…

Physician and Staff Acceptance of Care Managers in Primary Care Offices.

PubMed

Malouin, Jean M; Malouin, Rebecca A; Sarinopoulos, Issidoros; Beisel, Marie; Bechel-Marriot, Diane; First, Amanda; Gamble, Ginger M; Tanner, Clare

2017-01-01

Embedded care managers are increasingly implemented as part of the care team within primary care practices, yet previous studies have indicated variability in acceptance by physicians and staff. This study assesses the acceptability of care managers among staff and physicians within the Michigan Primary Care Transformation (MiPCT) demonstration. Care manager acceptance was measured using a web-based survey distributed to practices participating in the MiPCT demonstration. Both physicians and staff reported high levels of care manager acceptance. Longer length of care manager employment at the practice, higher care manager FTE dedicated to care management, and care manager employed by practice were all significantly associated with care manager acceptance. The MiPCT demonstration found high care manager acceptance across all care team members. The high level of acceptance may be due to the structures and processes developed by MiPCT to support implementation of care managers and the length of the intervention period. The MiPCT demonstration confirms that following three years of implementation, embedded care managers are acceptable to both physicians and staff within primary care practices. Importantly, embeddedness, or the amount of time care managers are located within practices, is associated with increased acceptance. © Copyright 2017 by the American Board of Family Medicine.

Acceptance of Tinnitus As an Independent Correlate of Tinnitus Severity.

PubMed

Hesser, Hugo; Bånkestad, Ellinor; Andersson, Gerhard

2015-01-01

Tinnitus is the experience of sounds without an identified external source, and for some the experience is associated with significant severity (i.e., perceived negative affect, activity limitation, and participation restriction due to tinnitus). Acceptance of tinnitus has recently been proposed to play an important role in explaining heterogeneity in tinnitus severity. The purpose of the present study was to extend previous investigations of acceptance in relation to tinnitus by examining the unique contribution of acceptance in accounting for tinnitus severity, beyond anxiety and depression symptoms. In a cross-sectional study, 362 participants with tinnitus attending an ENT clinic in Sweden completed a standard set of psychometrically examined measures of acceptance of tinnitus, tinnitus severity, and anxiety and depression symptoms. Participants also completed a background form on which they provided information about the experience of tinnitus (loudness, localization, sound characteristics), other auditory-related problems (hearing problems and sound sensitivity), and personal characteristics. Correlational analyses showed that acceptance was strongly and inversely related to tinnitus severity and anxiety and depression symptoms. Multivariate regression analysis, in which relevant patient characteristics were controlled, revealed that acceptance accounted for unique variance beyond anxiety and depression symptoms. Acceptance accounted for more of the variance than anxiety and depression symptoms combined. In addition, mediation analysis revealed that acceptance of tinnitus mediated the direct association between self-rated loudness and tinnitus severity, even after anxiety and depression symptoms were taken into account. Findings add to the growing body of work, supporting the unique and important role of acceptance in tinnitus severity. The utility of the concept is discussed in relation to the development of new psychological models and interventions for

An educational game for teaching clinical practice guidelines to Internal Medicine residents: development, feasibility and acceptability

PubMed Central

Akl, Elie A; Mustafa, Reem; Slomka, Thomas; Alawneh, Alia; Vedavalli, Abhishek; Schünemann, Holger J

2008-01-01

Background Adherence to Clinical Practice Guidelines (CPGs) remains suboptimal among internal medicine trainees. Educational games are of growing interest and have the potential to improve adherence to CPGs. The objectives of this study were to develop an educational game to teach CPGs in Internal Medicine residency programs and to evaluate its feasibility and acceptability. Methods We developed the Guide-O-Game© in the format of a TV game show with questions based on recommendations of CPGs. The development of the Guide-O-Game© consisted of the creation of a multimedia interactive tool, the development of recommendation-based questions, and the definition of the game's rules. We evaluated its feasibility through pilot testing and its acceptability through a qualitative process. Results The multimedia interactive tool uses a Macromedia Flash web application and consists of a manager interface and a user interface. The user interface allows the choice of two game styles. We created so far 16 sets of questions relating to 9 CPGs. The pilot testing proved that the game was feasible. The qualitative evaluation showed that residents considered the game to be acceptable. Conclusion We developed an educational game to teach CPGs to Internal Medicine residents that is both feasible and acceptable. Future work should evaluate its impact on educational outcomes. PMID:19017400

Sense of Peer Belonging and Institutional Acceptance in the First Year: The Role of High-Impact Practices

ERIC Educational Resources Information Center

Ribera, Amy K.; Miller, Angie L.; Dumford, Amber D.

2017-01-01

In this study we examined the role that high-impact practices play in shaping first-year students' sense of belonging as it relates to peers and institutional acceptance. We used data from the National Survey of Student Engagement (N = 9,371), and results revealed troublesome gaps for historically underrepresented populations in their sense of…

Acceptance procedures for dense-graded mixes

DOT National Transportation Integrated Search

2001-03-01

Recent literature related to acceptance procedures for dense-graded mixtures is summarized. Current state of practice and development of acceptance procedures are reviewed. Many agencies are reducing the number of process control-related parameters i...

Electronic alerts and clinician turnover: the influence of user acceptance.

PubMed

Hysong, Sylvia J; Spitzmuller, Christiane; Espadas, Donna; Sittig, Dean F; Singh, Hardeep

2014-11-01

Use of certain components of electronic health records (EHRs), such as EHR-based alerting systems (EASs), might reduce provider satisfaction, a strong precursor to turnover. We examined the impact of factors likely to influence providers' acceptance of an alerting system, designed to facilitate electronic communication in outpatient settings, on provider satisfaction, intentions to quit, and turnover. We conducted a cross-sectional Web-based survey of EAS-related practices from a nationwide sample of primary care providers (PCPs) practicing at Department of Veterans Affairs (VA) medical facilities. Of 5001 invited VA PCPs, 2590 completed the survey. We relied on Venkatesh's Unified Theory of Acceptance and Use of Technology to create survey measures of 4 factors likely to impact user acceptance of EAS: supportive norms, monitoring/ feedback, training, and providers' perceptions of the value (PPOV) of EASs to provider effectiveness. Facility-level PCP turnover was measured via the VA's Service Support Center Human Resources Cube. Hypotheses were tested using structural equation modeling. After accounting for intercorrelations among predictors, monitoring/feedback regarding EASs significantly predicted intention to quit (b = 0.30, P < .01), and PPOV of EASs predicted both overall provider satisfaction (b = 0.58, P < .01) and facility-level provider turnover levels (b = -0.19, P < .05), all without relying on any intervening mechanisms. Design, implementation, and use of EASs might impact provider satisfaction and retention. Institutions should consider strategies to help providers perceive greater value in these clinical tools.

Implications of Accounting Practice for Financial Analysis.

ERIC Educational Resources Information Center

Wilkinson, William M.

1979-01-01

Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

Treatment acceptability among mexican american parents.

PubMed

Borrego, Joaquin; Ibanez, Elizabeth S; Spendlove, Stuart J; Pemberton, Joy R

2007-09-01

There is a void in the literature with regard to Hispanic parents' views about common interventions for children with behavior problems. The purpose of this study was to examine the treatment acceptability of child management techniques in a Mexican American sample. Parents' acculturation was also examined to determine if it would account for differences in treatment acceptability. Mexican American parents found response cost, a punishment-based technique, more acceptable than positive reinforcement-based techniques (e.g., differential attention). Results suggest that Mexican American parents' acculturation has little impact on acceptability of child management interventions. No association was found between mothers' acculturation and treatment acceptability. However, more acculturated Mexican American fathers viewed token economy as more acceptable than less acculturated fathers. Results are discussed in the context of clinical work and research with Mexican Americans.

A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

PubMed

Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

2015-01-01

Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.

46 CFR 232.3 - Chart of accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...

47 CFR 32.16 - Changes in accounting standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Accountability Incentives: Do Schools Practice Educational Triage?

ERIC Educational Resources Information Center

Springer, Matthew G.

2008-01-01

Increasingly frequent journalistic accounts report that schools are responding to No Child Left Behind (NCLB) by engaging in what has come to be known as "educational triage." Although these accounts rely almost entirely on anecdotal evidence, the prospect is of real concern. The NCLB accountability system divides schools into those in…

Age-appropriate and acceptable paediatric dosage forms: Insights into end-user perceptions, preferences and practices from the Children's Acceptability of Oral Formulations (CALF) Study.

PubMed

Ranmal, Sejal R; Cram, Anne; Tuleu, Catherine

2016-11-30

A lack of evidence to guide the design of age-appropriate and acceptable dosage forms has been a longstanding knowledge gap in paediatric formulation development. The Children's Acceptability of Oral Formulations (CALF) study captured end-user perceptions and practices with a focus on solid oral dosage forms, namely tablets, capsules, chewables, orodispersibles, multiparticulates (administered with food) and mini-tablets (administered directly into the mouth). A rigorous development and testing phase produced age-adapted questionnaires as measurement tools with strong evidence of validity and reliability. Overall, 590 school children and adolescents, and 428 adult caregivers were surveyed across hospitals and various community settings. Attitudes towards dosage forms primarily differed based on age and prior use. Positive attitudes to tablets and capsules increased with age until around 14 years. Preference was seen for chewable and orodispersible preparations across ages, while multiparticulates were seemingly less favourable. Overall, 59.6% of school children reported willingness to take 10mm diameter tablets, although only 32.1% of caregivers perceived this size to be suitable. While not to be taken as prescriptive guidance, the results of this study provide some evidence towards rational dosage form design, as well as methodological approaches to help design tools for further evaluation of acceptability within paediatric studies. Copyright © 2016 Elsevier B.V. All rights reserved.

Accounting for risk and responsibility associated with smoking among mothers of children with respiratory illness.

PubMed

Coxhead, Lauren; Rhodes, Tim

2006-01-01

Contemporary public health discourses construct individuals as rational, responsible and knowledgeable, and thus promote a self-controlled prudent response to risk. In the context of evidence emphasising risks to children's health associated with passive smoking, mothers of children with respiratory illness may knowingly place their children at increased risk should they continue to smoke in their presence. Drawing on an analysis of depth qualitative interview accounts with mothers who smoke and whose young child was recently admitted to hospital with respiratory illness, this study describes mothers' constructions of risk and responsibility associated with their smoking. Three forms of accounting style were identified: 'stories of acceptability'; 'denial of agency'; and 'reflections of guilt'. 'Stories of acceptability' either positioned the risk of passive smoking as contained and controlled to an acceptable level, or disputed the level of risk that passive smoke posed. 'Denial of agency' drew on discourses of addiction and shared responsibility to exonerate the mother of responsibility or blame. 'Reflections of guilt' were presented when contradictions arose within accounts, particularly in relation to discussions of agency and rationality in decision-making. The study illustrates how constructions of moral responsibility, especially in relation to being a 'good mother', framed mothers' accounts of smoking in the face of risk. The study concludes that far greater consideration be given to the way in which mothers rationalise their smoking to others if paediatric doctors are to foster risk reduction practices associated with passive smoking more effectively.

Accountability: The Ethics of Devising a Practice-as-Research Performance with Learning-Disabled Practitioners

ERIC Educational Resources Information Center

Leighton, Fran

2009-01-01

This article discusses the dilemmas encountered by non-disabled performance researchers and practitioners working with learning-disabled people. I demonstrate how the "accounts" of empirical social scientists informed my PARIP [practice-as-research-in-performance] project, "BluYesBlu," and how Judith Butler's reformulation of the concept of…

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

ERIC Educational Resources Information Center

Castro-Villarreal, Felicia; Nichols, Sharon L.

2016-01-01

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

A survey of physicians' acceptance of telemedicine.

PubMed

Sheng, O R; Hu, P J; Chau, P Y; Hjelm, N M; Tam, K Y; Wei, C P; Tse, J

1998-01-01

Physicians' acceptance of telemedicine is an important managerial issue facing health-care organizations that have adopted, or are about to adopt, telemedicine. Most previous investigations of the acceptance of telemedicine have lacked theoretical foundation and been of limited scope. We examined technology acceptance and usage among physicians and specialists from 49 clinical departments at eight public tertiary hospitals in Hong Kong. Out of the 1021 questionnaires distributed, 310 were completed and returned, a 30% response rate. The preliminary findings suggested that use of telemedicine among clinicians in Hong Kong was moderate. While 18% of the respondents were using some form of telemedicine for patient care and management, it accounted for only 6.3% of the services provided. The intensity of their technology usage was also low, accounting for only 6.8% of a typical telemedicine-assisted service. These preliminary findings have managerial implications.

Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

ERIC Educational Resources Information Center

Machera, Robert P.; Machera, Precious C.

2017-01-01

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

Teachers' Accounts of Their Perceptions and Practices of Providing Written Feedback to Nursing Students on Their Assignments

ERIC Educational Resources Information Center

Iqbal, Sajid; Gul, Raisa; Lakhani, Arusa; Rizvi, Nusrat Fatima

2014-01-01

Written feedback can facilitate students' learning in several ways. However, the teachers' practices of written feedback may be affected by various factors. This study aimed to explore the nurse teachers' accounts of their perceptions and practices of providing written feedback. A descriptive exploratory design was employed in the study. A…

Depreciation Accounting in the Uniform Chart of Accounts.

DTIC Science & Technology

1982-12-01

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

Accounting for health-care outcomes: implications for intensive care unit practice and performance.

PubMed

Sorensen, Roslyn; Iedema, Rick

2010-08-01

The aim of this study was to understand the environment of health care, and how clinicians and managers respond in terms of performance accountability. A qualitative method was used in a tertiary metropolitan teaching intensive care unit (ICU) in Sydney, Australia, including interviews with 15 clinical managers and focus groups with 29 nurses of differing experience. The study found that a managerial focus on abstract goals, such as budgets detracted from managing the core business of clinical work. Fractures were evident within clinical units, between clinical units and between clinical and managerial domains. These fractures reinforced the status quo where seemingly unconnected patient care activities were undertaken by loosely connected individual clinicians with personalized concepts of accountability. Managers must conceptualize health services as an interconnected entity within which self-directed teams negotiate and agree objectives, collect and review performance data and define collective practice. Organically developing regimens of care within and across specialist clinical units, such as in ICUs, directly impact upon health service performance and accountability.

Exploring the practical themes for medical education social accountability in Iran.

PubMed

Ahmady, Soleiman; Akbari Lakeh, Maryam

2015-01-01

The purpose of this paper is to explore themes for enhancing socially accountability in medical education. Medical education in Iran experience new challenges due to the enormous influence of changes in technology, development of new methods of teaching and learning, student requirements, patient management, financial credit constraints, and social and economic developments. For responding to these, use of strategic thinking in order to make appropriate decisions is the only solution. Strategic plans need to formulate practical guides which can help accountable to people's reasonable expectations. For this qualitative study, along with the 14(th)national conference on Medical Education in Iran, the opinions of experts were obtained during seven expert panels' group discussions, each lasting four hours and including 10 participants. Data were collected by audiotapes, which were then transcribed. Data analyzed using a thematic content analysis approach. Peer and member checking during analysis and data triangulation from other recent studies were used to increase the findings' trustworthiness. Among more than hundred meaning units groups identified the following eight main themes as affecting the social accountable medical education in Iran: organization of responsive education councils; development of community based courses; development in field training; organization of educational processes; homogeneity in educational rules and regulations; budget management, educational outcomes; educational programs in departments and groups. This study have found the main themes that might affecting social accountable medical education in Iran, where Iranian policymakers should consider those when plan to make changes in medical education and could potentially adopt the proven useful policies and strategies of other countries.

Planning, budgeting, and controlling--one look at the future: case-mix cost accounting.

PubMed

Thompson, J D; Averill, R F; Fetter, R B

1979-01-01

This paper outlines the system for cost accounting and managerial control which is an extension of the usually accepted departmental costing systems and takes as its units the 383 Diagnosis Related Groups (DRGs) considered to be the hospital's products. It is held that such an approach offers hospital managers a more powerful, analytic, budgeting, and cost-finding tool and offers the opportunity to involve the medical staff in the issues of how their practice patterns are affecting hospital costs.

L-286 Acceptance Test Record

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

HARMON, B.C.

2000-01-14

This document provides a detailed account of how the acceptance testing was conducted for Project L-286, ''200E Area Sanitary Water Plant Effluent Stream Reduction''. The testing of the L-286 instrumentation system was conducted under the direct supervision

We still fail to account for Mendel's observations.

PubMed

Porteous, John W

2004-08-16

The present article corrects common textbook accounts of Mendel's experiments by re-establishing what he wrote and how he accounted for his observations. It notes the long-established tests for the validity of any explanations that purport to explain observations obtained by experiment. Application of these tests to Mendel's paper shows that the arguments he used to explain his observations were internally consistent but were, on one crucial issue, implausible. The same tests are applied to the currently accepted explanation for Mendel's observations. The currently favoured explanation for Mendel's observations is untenable. It misrepresents Mendel, fails to distinguish between the parameters and the variables of any system of interacting components, its arguments are inconsistent, it repeats the implausibility in Mendel's paper, fails to give a rational explanation for his observed 3:1 trait ratio and cannot explain why this ratio is not always observed in experimental practice. A rational explanation for Mendel's observations is initiated. Readers are challenged to complete the process before a further article appears.

Accounting for the professional work of pathologists performing autopsies.

PubMed

Sinard, John H

2013-02-01

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

Accountability among Baccalaureate Nursing Students: Definitions, Perceptions, and Engagement Practices of Accountability

ERIC Educational Resources Information Center

Ort, Jennifer Ann

2016-01-01

To ensure optimal patient care an especially high level of accountability is required when entering the workforce. The purpose of this qualitative study was to explore, describe, and define perceptions of accountability as described by sophomore and senior nursing students in two baccalaureate nursing programs. The research questions aimed to (a)…

Public Acceptance of Plant Biotechnology and GM Crops.

PubMed

Lucht, Jan M

2015-07-30

A wide gap exists between the rapid acceptance of genetically modified (GM) crops for cultivation by farmers in many countries and in the global markets for food and feed, and the often-limited acceptance by consumers. This review contrasts the advances of practical applications of agricultural biotechnology with the divergent paths-also affecting the development of virus resistant transgenic crops-of political and regulatory frameworks for GM crops and food in different parts of the world. These have also shaped the different opinions of consumers. Important factors influencing consumer's attitudes are the perception of risks and benefits, knowledge and trust, and personal values. Recent political and societal developments show a hardening of the negative environment for agricultural biotechnology in Europe, a growing discussion-including calls for labeling of GM food-in the USA, and a careful development in China towards a possible authorization of GM rice that takes the societal discussions into account. New breeding techniques address some consumers' concerns with transgenic crops, but it is not clear yet how consumers' attitudes towards them will develop. Discussions about agriculture would be more productive, if they would focus less on technologies, but on common aims and underlying values.

The Development of Accounting Education and Practice in an Environment of Socio-Economic Transformation in the Middle East: The Case of Jordan

ERIC Educational Resources Information Center

Alsharari, Nizar Mohammad

2017-01-01

Purpose: The purpose of this paper is to explore the development of accounting education and practice as influenced by the socio-economic transformation in Jordan. Design/methodology/approach: The paper presents an explanatory study of how accounting education and practice has developed in relation to socio-economic change in Jordan, using the…

Planning, budgeting, and controlling--one look at the future: case-mix cost accounting.

PubMed Central

Thompson, J D; Averill, R F; Fetter, R B

1979-01-01

This paper outlines the system for cost accounting and managerial control which is an extension of the usually accepted departmental costing systems and takes as its units the 383 Diagnosis Related Groups (DRGs) considered to be the hospital's products. It is held that such an approach offers hospital managers a more powerful, analytic, budgeting, and cost-finding tool and offers the opportunity to involve the medical staff in the issues of how their practice patterns are affecting hospital costs. PMID:511578

Putting the "receive" in accounts receivable.

PubMed

McDaniel, John W; Baum, Neil

2006-01-01

There isn't a practice in the United States that doesn't have a concern about accounts receivable. The financial success of any practice depends on the care and feeding of the accounts receivable. This is not an area of practice management that can be taken lightly or delegated to someone who is not attentive to detail and doggedly persistent. In this article, we will discuss how to identify problematic accounts receivable and what can be done to bring the accounts receivable under control. We will provide you with a plan of action that can be adopted by any practice regardless of size, number of physicians, or whether the practice uses in-house billing or outsources its billing arrangements.

The Threat or Challenge of Accountability

ERIC Educational Resources Information Center

Rosenberg, Marvin L.; Brody, Ralph

1974-01-01

Social service agencies can improve accountability to their clients in specific ways. These techniques borrow some of the language and principles of management science and can be applied successfully only if social workers accept the challenge posed by accountability and view these concepts as compatible with professional values. (Author)

Governing police practice: limits of the new accountability.

PubMed

Chan, J B

1999-06-01

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

Mechanisms of mindfulness training: Monitor and Acceptance Theory (MAT).

PubMed

Lindsay, Emily K; Creswell, J David

2017-02-01

Despite evidence linking trait mindfulness and mindfulness training with a broad range of effects, still little is known about its underlying active mechanisms. Mindfulness is commonly defined as (1) the ongoing monitoring of present-moment experience (2) with an orientation of acceptance. Building on conceptual, clinical, and empirical work, we describe a testable theoretical account to help explain mindfulness effects on cognition, affect, stress, and health outcomes. Specifically, Monitor and Acceptance Theory (MAT) posits that (1), by enhancing awareness of one's experiences, the skill of attention monitoring explains how mindfulness improves cognitive functioning outcomes, yet this same skill can increase affective reactivity. Second (2), by modifying one's relation to monitored experience, acceptance is necessary for reducing affective reactivity, such that attention monitoring and acceptance skills together explain how mindfulness improves negative affectivity, stress, and stress-related health outcomes. We discuss how MAT contributes to mindfulness science, suggest plausible alternatives to the account, and offer specific predictions for future research. Copyright © 2016 Elsevier Ltd. All rights reserved.

Adapting the Trials of Improved Practices (TIPs) approach to explore the acceptability and feasibility of nutrition and parenting recommendations: what works for low-income families?

PubMed

Dickin, Katherine L; Seim, Gretchen

2015-10-01

Interventions to prevent childhood obesity must consider not only how child feeding behaviours are related to child weight status but also which behaviours parents are willing and able to change. This study adapted Trials of Improved Practices (TIPs) to assess acceptability and feasibility of nutrition and parenting recommendations, using in-depth interviews and household trials to explore families' experiences over time. A diverse sample of 23 low-income parents of 3-11-year-olds was recruited following participation in nutrition and parenting education. Parents chose nutrition and parenting practices to try at home and were interviewed 2 weeks and 4-6 months later about behaviour change efforts. Qualitative analysis identified emergent themes, and acceptability and feasibility were rated based on parents' willingness and ability to try new practices. The nutrition goal parents chose most frequently was increasing children's vegetable intake, followed by replacing sweetened beverages with water or milk, and limiting energy-dense foods. Parents were less inclined to reduce serving sizes. The parenting practices most often selected as applicable to nutrition goals were role-modelling; shaping home environments, often with other adults; involving children in decisions; and providing positive feedback. Most recommendations were viewed as acceptable by meaningful numbers of parents, many of whom tried and sustained new behaviours. Food preferences, habits and time were common barriers; family resistance or food costs also constrained some parents. Despite challenges, TIPs was successfully adapted to evaluate complex nutrition and parenting practices. Information on parents' willingness and ability to try practices provides valuable guidance for childhood obesity prevention programmes. © 2013 John Wiley & Sons Ltd.

The interactive animated epilepsy education programme (IAEEP): how feasible, acceptable and practical is the technology to children?

PubMed

Lua, Pei Lin; Neni, Widiasmoro Selamat; Lee, Jimmy Kok Foo; Abd Aziz, Zariah

2013-01-01

Being well-informed and knowledgeable about their illnesses would be a great advantage to children with epilepsy (CWE). Subsequently, an effective education programme which could secure interest and simultaneously improve their awareness, knowledge and attitudes (AKA) is essential in enhancing well-being and health outcomes. To describe the development of a new interactive animated epilepsy education programme (IAEEP) for children and to assess its feasibility, acceptability and practicality. The IAEEP was developed by an interdisciplinary group of neurologist, paediatrician, pharmacist, biomedical scientist and educators which was based on two established epilepsy education programmes: the educational programme for patients with epilepsy and their relatives (MOSES) and the modular educational program for children with epilepsy and their parents (FAMOSES). CWE from paediatric department of three general hospitals in Terengganu were initially introduced to the IAEEP and were requested to complete an evaluation form assessing its feasibility, acceptability and practicality. Descriptive statistics were employed for data analyses (SPSS 20.0). Sixteen CWE (median age=13.0; male=56.2%; Malay=81.2%; secondary school=56.2%) and their corresponding parents were recruited. Each CWE owned at least a computer/notebook/tablet (100%). The cost of distribution of IAEEP (in compact disc form) among CWE was estimated at about MYR 17.99/USD 5.90 per CWE. The average time required to interact with the programme was 22.8 minutes (SD=3.3, range 18-28 minutes). The programme was 100% acceptable and received full support from both CWE and their parents (100%). The favourable findings from this study add to the growing evidence suggesting that investment in interactive and animated education programme would be both feasible, well-received by patients and could be a potentially valuable approach to increase access and effectiveness of epilepsy care especially among CWE.

Acceptance procedures for dense-graded mixes : literature review.

DOT National Transportation Integrated Search

2001-03-01

Recent literature related to acceptance procedures for dense-graded mixtures is summarized. Current state of practice and development of acceptance procedures are reviewed. Many agencies are reducing the number of process control-related parameters i...

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

PubMed

McLean, Robert A; Garis, Robert I

2005-03-01

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

Adapting the Boundaries in Primary Physical Education: An Account of My Learning, My Educational Influence and Improved Practice

ERIC Educational Resources Information Center

Pearson, Julie

2011-01-01

In this paper I explore how I have come to theorise my work as a critical emancipatory practice as a lecturer in primary physical education (PE). I give an account of what I understand to be the epistemological foundations and practices of practitioner research and my potential educational influence in my own and other practitioner-researchers'…

Psychiatrists' accounts of insight.

PubMed

Galasinski, Dariusz; Opalinski, Konrad

2012-11-01

Our main aim was to examine how insight into schizophrenia is discursively represented in psychiatrists' accounts, how these accounts relate to the current psychiatric literature on insight, and their potential clinical consequences. The article is anchored in the constructionist view of discourse and is based on nine semistructured interviews with specialist psychiatrists. We discuss three dimensions of insight into schizophrenia in the data we collected: a sense of illness, criticism, and readiness to receive treatment. We argue that they are embodiments of the dominant medical perspective in the relations between patients and physicians. Whereas in the former two it is possessing and accepting psychiatric knowledge which constitutes having insight, in the latter it is unquestioning acceptance and trust in whatever treatment the doctor deems fit to administer. We conclude with a discussion of medicalization of experience of mental illness, which appears to be the preferred mode of patient narrative for psychiatrists.

A Behavior-Analytic Account of Motivational Interviewing

ERIC Educational Resources Information Center

Christopher, Paulette J.; Dougher, Michael J.

2009-01-01

Several published reports have now documented the clinical effectiveness of motivational interviewing (MI). Despite its effectiveness, there are no generally accepted or empirically supported theoretical accounts of its effects. The theoretical accounts that do exist are mentalistic, descriptive, and not based on empirically derived behavioral…

Accountable care organizations and prostate cancer care.

PubMed

Hollenbeck, Brent K; Kaufman, Samuel R; Borza, Tudor; Yan, Phyllis; Herrel, Lindsey A; Miller, David C; Luckenbaugh, Amy N; Skolarus, Ted A; Shahinian, Vahakn B

2017-11-01

Accountable care organizations have the potential to increase the value of healthcare by improving population health and enhanced financial stewardship. How practice context modifies effects on a specialty-focused disease, such as prostate cancer care, has implications for their success. We performed a retrospective cohort study of newly diagnosed men with prostate cancer between 2012 and 2013 using national Medicare data. Practice affiliation (small single-specialty, large single-specialty, multispecialty groups) and accountable care organization alignment were measured at the patient level. Generalized linear multivariable models were fitted to derive adjusted rates of treatment and spending for the 12-month period after diagnosis according to accountable care organization alignment and practice affiliation. Of 15,640 patients with newly diagnosed prostate cancer, 1,100 (7.0%) were aligned with accountable care organizations. Patients in these organizations had similar use of curative treatment to those not in accountable care organizations (71.4% vs. 70.0%, respectively; p=0.33), which did not vary with practice affiliation (p=0.39). Adjusted spending was higher among patients in accountable care organizations ($20,916 vs. $19,773, p=0.03); however, this relationship was independent of the practice affiliation (p=0.90). Higher accountable care organization penetration within a practice was associated with increased spending (p<0.05) but not with treatment (p=0.87). Prostate cancer patients aligned with accountable care organizations had similar rates of treatment, but increased spending, in the year following diagnosis. These findings were similar across practice affiliations. Better specialist engagement by accountable care organizations may be necessary for them to alter practice patterns for specialty care.

Control and accountability in the NHS market: a practical proposition or logical impossibility?

PubMed

Glynn, J J; Perkins, D

1998-01-01

Before the imposition of the NHS internal market, systems of accountability and control were far from adequate and could be criticized on a number of grounds. The market was offered as a panacea to address these inadequacies. However, in practice there have only been partial improvements which could have been achieved without the imposition of the market. The market also creates new problems and a number of crises and scandals seem to be addressed at the political level by pleas to utilize resources more effectively. These pleas mean that more and more the focus is turning back to central planning in the provision of care and further away from so-called market mechanisms. The NHS "managed" market has been imperfect and will continue to be so. Argues that there is no alternative but to return to the planned provision of health care in order to improve on accountability and control in the NHS. Hopefully the adverse impact of the market on clinicians and others will force a more rational reappraisal of the fundamental raison d'être of the NHS and the need for those involved in the delivery of services, at all levels, to be more openly accountable.

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2013 CFR

2013-10-01

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

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2014 CFR

2014-10-01

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

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2012 CFR

2012-10-01

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

Patient acceptability and practical implications of pharmacokinetic studies in patients with advanced cancer.

PubMed

Dobbs, N A; Twelves, C J; Ramirez, A J; Towlson, K E; Gregory, W M; Richards, M A

1993-01-01

We have studied the practical implications and acceptability to patients of pharmacokinetic studies in 34 women receiving anthracyclines for advanced breast cancer. The following parameters were recorded: age, ECOG performance status, psychological state (Rotterdam Symptom Checklist), cytotoxic drug and dose, number of venepunctures for treatment and sampling, and time when the sampling cannula was removed. Immediately after finishing pharmacokinetic sampling, patients completed a questionnaire which revealed that (i) all patients understood sampling was for research, (ii) 35% of patients experienced problems with sampling, (iii) benefits from participation were perceived by 56% of patients. Of 20 patients later questioned after completion of their treatment course, 40% recalled difficulties with blood sampling. Factors identifying in advance those patients who tolerate pharmacokinetic studies poorly were not identified but the number of venepunctures should be minimised. Patients may also perceive benefits from 'non-therapeutic' research.

Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

ERIC Educational Resources Information Center

Baroutsis, Aspa

2016-01-01

Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…

[Acceptance and Commitment Therapy: Theoretical background and practice].

PubMed

Eisenbeck, Nikolett; Schlosser, Károly Kornél; Szondy, Máté; Szabó-Bartha, Anett

The Acceptance and Commitment Therapy (ACT) is one of the modern, so-called third-wave behavioural therapies. Among them the most successful is ACT, both in the number of therapists and respective scientific research. ACT's theoretical and philosophical background is described explicitly and its therapeutic interventions were developed according to this philosophy. Its psychopathological model is based on the idea that mainly the person's regulatory efforts of their own thoughts and feelings lead to psychological problems. That is, the source of human suffering and various psychological problems is the so called psychological inflexibility: control attempts of private events instead of living a life based on personal values and long-term goals. Therefore, clinical work in ACT focuses on the acceptance and defusion of the unwanted inner experiences and on the development of a meaningful life. The present article aims to provide a comprehensive description of ACT in Hungarian: its theoretical background, clinical techniques, and efficacy. At the end of the article, the state of ACT in Hungary will also be briefly discussed.

Professional Competence and Continuing Professional Development in Accounting: Professional Practice vs. Non-Practice

ERIC Educational Resources Information Center

Murphy, Brid

2017-01-01

In 2004, the International Federation of Accountants introduced International Education Standard 7 (IES 7), requiring all member professional accounting bodies to adopt mandatory continuing professional development (CPD) schemes. IES 7 places responsibility on individual accounting practitioners to maintain, develop and certify appropriate…

12 CFR 347.304 - Accounting for fees on international loans.

Code of Federal Regulations, 2010 CFR

2010-01-01

... accepted accounting principles. ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Accounting for fees on international loans. 347... OF GENERAL POLICY INTERNATIONAL BANKING International Lending § 347.304 Accounting for fees on...

Public Acceptance of Plant Biotechnology and GM Crops

PubMed Central

Lucht, Jan M.

2015-01-01

A wide gap exists between the rapid acceptance of genetically modified (GM) crops for cultivation by farmers in many countries and in the global markets for food and feed, and the often-limited acceptance by consumers. This review contrasts the advances of practical applications of agricultural biotechnology with the divergent paths—also affecting the development of virus resistant transgenic crops—of political and regulatory frameworks for GM crops and food in different parts of the world. These have also shaped the different opinions of consumers. Important factors influencing consumer’s attitudes are the perception of risks and benefits, knowledge and trust, and personal values. Recent political and societal developments show a hardening of the negative environment for agricultural biotechnology in Europe, a growing discussion—including calls for labeling of GM food—in the USA, and a careful development in China towards a possible authorization of GM rice that takes the societal discussions into account. New breeding techniques address some consumers’ concerns with transgenic crops, but it is not clear yet how consumers’ attitudes towards them will develop. Discussions about agriculture would be more productive, if they would focus less on technologies, but on common aims and underlying values. PMID:26264020

Critical factors influencing physicians' intention to use computerized clinical practice guidelines: an integrative model of activity theory and the technology acceptance model.

PubMed

Hsiao, Ju-Ling; Chen, Rai-Fu

2016-01-16

With the widespread use of information communication technologies, computerized clinical practice guidelines are developed and considered as effective decision supporting tools in assisting the processes of clinical activities. However, the development of computerized clinical practice guidelines in Taiwan is still at the early stage and acceptance level among major users (physicians) of computerized clinical practice guidelines is not satisfactory. This study aims to investigate critical factors influencing physicians' intention to computerized clinical practice guideline use through an integrative model of activity theory and the technology acceptance model. The survey methodology was employed to collect data from physicians of the investigated hospitals that have implemented computerized clinical practice guidelines. A total of 505 questionnaires were sent out, with 238 completed copies returned, indicating a valid response rate of 47.1 %. The collected data was then analyzed by structural equation modeling technique. The results showed that attitudes toward using computerized clinical practice guidelines (γ = 0.451, p < 0.001), organizational support (γ = 0.285, p < 0.001), perceived usefulness of computerized clinical practice guidelines (γ = 0.219, p < 0.05), and social influence (γ = 0.213, p < 0.05) were critical factors influencing physicians' intention to use computerized clinical practice guidelines, and these factors can explain 68.6 % of the variance in intention to use computerized clinical practice guidelines. This study confirmed that some subject (human) factors, environment (organization) factors, tool (technology) factors mentioned in the activity theory should be carefully considered when introducing computerized clinical practice guidelines. Managers should pay much attention on those identified factors and provide adequate resources and incentives to help the promotion and use of computerized clinical

An Accounting International Experience Course

ERIC Educational Resources Information Center

Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

2010-01-01

Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

Mechanisms of Mindfulness Training: Monitor and Acceptance Theory (MAT)1

PubMed Central

Lindsay, Emily K.; Creswell, J. David

2016-01-01

Despite evidence linking trait mindfulness and mindfulness training with a broad range of effects, still little is known about its underlying active mechanisms. Mindfulness is commonly defined as (1) the ongoing monitoring of present-moment experience (2) with an orientation of acceptance. Building on conceptual, clinical, and empirical work, we describe a testable theoretical account to help explain mindfulness effects on cognition, affect, stress, and health outcomes. Specifically, Monitor and Acceptance Theory (MAT) posits that (1), by enhancing awareness of one’s experiences, the skill of attention monitoring explains how mindfulness improves cognitive functioning outcomes, yet this same skill can increase affective reactivity. Second (2), by modifying one’s relation to monitored experience, acceptance is necessary for reducing affective reactivity, such that attention monitoring and acceptance skills together explain how mindfulness improves negative affectivity, stress, and stress-related health outcomes. We discuss how MAT contributes to mindfulness science, suggest plausible alternatives to the account, and offer specific predictions for future research. PMID:27835764

Genres Across Cultures: Types of Acceptability Variation

ERIC Educational Resources Information Center

Shaw, Philip; Gillaerts, Paul; Jacobs, Everett; Palermo, Ofelia; Shinohara, Midori; Verckens, J. Piet

2004-01-01

One can ask four questions about genre validity across cultures. Does a certain form or configuration occur in the culture in question? Is it acceptable? If acceptable, is it in practice preferred? Is it recommended by prescriptive authorities? This paper reports the results of an attempt to answer these questions empirically by testing the…

Towards understanding healthcare professionals' adoption and use of technologies in clinical practice: Using Qmethodology and models of technology acceptance.

PubMed

Ladan, Muhammad Awwal; Wharrad, Heather; Windle, Richard

2018-03-09

Technologies have globally been recognised to improve productivity across different areas of practice including healthcare. This has been achieved due to the expansion of computers and other forms of information technologies. Despite this advancement, there has also been the growing challenge of the adoption and use of these technologies within practice and especially in healthcare. The evolution of information technologies and more specifically e-health within the healthcare practice has its own barriers and facilitators. This paper describes a pilot study to explore these factors that influence information and technology adoption and use by health professionals in the clinical area in Sub-Saharan Africa. We report on the use of Q-methodology and the models of technology acceptance used in combination for the first time. The methodology used for this study aims to explore the subjectivity of healthcare professionals and present their shared views (factors) on their adoption and use of e-health within clinical practice.

Institutional Autonomy Revisited: Autonomy Justified and Accounted

ERIC Educational Resources Information Center

Moses, Ingrid

2007-01-01

Australian universities have enjoyed large-scale autonomy. In a society that increasingly regards university education from an instrumentalist point of view, universities' anxious safeguarding of their autonomy is widely seen as an attempt to evade accountability. Yet there has been an acceptance that a corollary to autonomy is accountability.…

Physiologic correlates to background noise acceptance

NASA Astrophysics Data System (ADS)

Tampas, Joanna; Harkrider, Ashley; Nabelek, Anna

2004-05-01

Acceptance of background noise can be evaluated by having listeners indicate the highest background noise level (BNL) they are willing to accept while following the words of a story presented at their most comfortable listening level (MCL). The difference between the selected MCL and BNL is termed the acceptable noise level (ANL). One of the consistent findings in previous studies of ANL is large intersubject variability in acceptance of background noise. This variability is not related to age, gender, hearing sensitivity, personality, type of background noise, or speech perception in noise performance. The purpose of the current experiment was to determine if individual differences in physiological activity measured from the peripheral and central auditory systems of young female adults with normal hearing can account for the variability observed in ANL. Correlations between ANL and various physiological responses, including spontaneous, click-evoked, and distortion-product otoacoustic emissions, auditory brainstem and middle latency evoked potentials, and electroencephalography will be presented. Results may increase understanding of the regions of the auditory system that contribute to individual noise acceptance.

The acceptability of computer applications to group practices.

PubMed

Zimmerman, J; Gordon, R S; Tao, D K; Boxerman, S B

1978-01-01

Of the 72 identified group practices in a midwest urban environment, 39 were found to use computers. The practices had been influenced strongly by vendors in their selection of an automated system or service, and had usually spent less than a work-month analyzing their needs and reviewing alternate ways in which those needs could be met. Ninety-seven percent of the practices had some financial applications and 64% had administrative applications, but only 2.5% had medical applications. For half the practices at least 2 months elapsed from the time the automated applications were put into operation until they were considered to be integrated into the office routine. Advantages experienced by at least a third of the practices using computers were that the work was done faster, information was more readily available, and costs were reduced. The most common disadvantage was inflexibility. Most (89%) of the practices believed that automation was preferable to their previous manual system.

Bringing together best practices and best acceptance with real resources: AP Physics 1 and 2

NASA Astrophysics Data System (ADS)

Stewart, Gay

2015-04-01

The road to the new AP Physics 1 and 2 courses has been long, but the journey has been worthwhile. The courses are constructed to be a careful balance of best practices in physics education and what can be sustained with the resources available to provide the best experience in learning physics to the most students. Experts in content and learning science worked together through several layers of committees to develop a model that was then refined through focus group processes with state-level curriculum experts who had to see how to fit the courses into their students' schedules, high school faculty who had to deliver the courses within their resources, and higher education faculty who had to make decisions on acceptance. The best practices course was amazingly robust to the considerations of each of these audiences. In this interactive talk, I will outline the process and answer questions. I would like to express my gratitude to the National Science Foundation for helping support the College Board's work on their science courses.

Revamping High School Accounting Courses.

ERIC Educational Resources Information Center

Bittner, Joseph

2002-01-01

Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

Clinical Transition Framework: Integrating Coaching Plans, Sampling, and Accountability in Clinical Practice Development.

PubMed

Boyer, Susan A; Mann-Salinas, Elizabeth A; Valdez-Delgado, Krystal K

The clinical transition framework (CTF) is a competency-based practice development system used by nursing professional development practitioners to support nurses' initial orientation or transition to a new specialty. The CTF is applicable for both new graduate and proficient nurses. The current framework and tools evolved from 18 years of performance improvement and research projects engaged in both acute and community care environments in urban and rural settings. This article shares core CTF concepts, a description of coaching plans, and a professional accountability statement as experienced within the framework.

Predicting Acceptance of Diversity in Pre-Kindergarten Classrooms

ERIC Educational Resources Information Center

Sanders, Kay; Downer, Jason

2012-01-01

This study examined classroom-level contributors to an acceptance of diversity in publicly supported pre-kindergarten classrooms across 11 states. Classroom composition, process quality, and teacher characteristics were examined as predictors of diversity-promoting practices as measured by the ECERS-R, acceptance of diversity construct. Findings…

Upper Elementary Reading Instruction in the Age of Accountability: Balancing Best Practices with Pressures to Achieve on High-Stakes Tests

ERIC Educational Resources Information Center

Saunders, Christina Henry

2017-01-01

The present study identifies reading instructional practices used in upper elementary classrooms during the age of high-stakes test accountability and compares reading practices among schools of varying accreditation status and socio-economic status (SES). The current study partially replicates and extends a study conducted by Baumann, Hoffman,…

Public Accountancy Handbook.

ERIC Educational Resources Information Center

New York State Education Dept., Albany. Office of the Professions.

A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

14 CFR Sec. 2-5 - Revenue and accounting practices.

Code of Federal Regulations, 2011 CFR

2011-01-01

... date of all subaccounts supporting the Air Traffic Liability control account; the subsidiary trial balance must agree with the Air Traffic Liability control account or a reconciliation statement furnished... ledger. If the sales listing is not in agreement with the Air Traffic Liability control account, the...

A Reflective Account of a Preservice Teacher's Effort to Implement a Progressive Curriculum in Field Practice

ERIC Educational Resources Information Center

Lam, Bick Har

2011-01-01

This essay presents a reflective account of a preservice teacher's experience in her fieldwork practice. The author, a professor in the preservice teacher's education institute, acted as a critical friend and joined in the reflection as an equal. Based on the voices of the preservice teacher and a group of primary teachers, this essay presents a…

Best Practices in Juvenile Accountability: Overview. JAIBG Bulletin.

ERIC Educational Resources Information Center

Beyer, Marty

This bulletin examines the Office of Juvenile Justice and Delinquency Prevention's Juvenile Accountability Incentive Block Grants (JAIBG) program, which asserts that juvenile offenders should be held accountable for their crimes as a matter of basic justice and to prevent and deter delinquency. It reviews the developmental perspective shaping…

46 CFR 403.100 - Applicability of system of accounts and reports.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

41 CFR 102-75.1290 - What happens if the landholding agency requesting the property does not promptly accept custody...

Code of Federal Regulations, 2010 CFR

2010-07-01

... landholding agency requesting the property does not promptly accept custody and accountability? 102-75.1290... not promptly accept custody and accountability? (a) The requesting agency must assume protection and... accountability for the property. (b) After notifying the requesting agency, GSA may, at its discretion, pursue...

Is biotechnology (more) acceptable when it enables a reduction in phytosanitary treatments? A European comparison of the acceptability of transgenesis and cisgenesis

PubMed Central

2017-01-01

Reduced pesticide use is one of the reasons given by Europeans for accepting new genetic engineering techniques. According to the advocates of these techniques, consumers are likely to embrace the application of cisgenesis to apple trees. In order to verify the acceptability of these techniques, we estimate a Bayesian multilevel structural equation model, which takes into account the multidimensional nature of acceptability and individual, national, and European effects, using data from the Eurobarometer 2010 73.1 on science. The results underline the persistence of clear differences between European countries and whilst showing considerable defiance, a relatively wider acceptability of vertical gene transfer as a means of reducing phytosanitary treatments, compared to horizontal transfer. PMID:28877215

Strategic Review Process for an Accountable Care Organization and Emerging Accountable Care Best Practices.

PubMed

Conway, Sarah J; Himmelrich, Sarah; Feeser, Scott A; Flynn, John A; Kravet, Steven J; Bailey, Jennifer; Hebert, Lindsay C; Donovan, Susan H; Kachur, Sarah G; Brown, Patricia M C; Baumgartner, William A; Berkowitz, Scott A

2018-02-02

Accountable Care Organizations (ACOs), like other care entities, must be strategic about which initiatives they support in the quest for higher value. This article reviews the current strategic planning process for the Johns Hopkins Medicine Alliance for Patients (JMAP), a Medicare Shared Savings Program Track 1 ACO. It reviews the 3 focus areas for the 2017 strategic review process - (1) optimizing care coordination for complex, at-risk patients, (2) post-acute care, and (3) specialty care integration - reviewing cost savings and quality improvement opportunities, associated best practices from the literature, and opportunities to leverage and advance existing ACO and health system efforts in each area. It then reviews the ultimate selection of priorities for the coming year and early thoughts on implementation. After the robust review process, key stakeholders voted to select interventions targeted at care coordination, post-acute care, and specialty integration including Part B drug and imaging costs. The interventions selected incorporate a mixture of enhancing current ACO initiatives, working collaboratively and synergistically on other health system initiatives, and taking on new projects deemed targeted, cost-effective, and manageable in scope. The annual strategic review has been an essential and iterative process based on performance data and informed by the collective experience of other organizations. The process allows for an evidence-based strategic plan for the ACO in pursuit of the best care for patients.

Public Accountancy Handbook.

ERIC Educational Resources Information Center

New York State Education Dept., Albany. Office of the Professions.

The laws, rules and regulations of the State Education Department governing public accountancy practice in New York State are provided in this handbook. Licensure requirements are also described, and the forms for obtaining a license and first registration as a certified public accountant are provided. The booklet is divided into the following…

The risk environment of anabolic-androgenic steroid users in the UK: Examining motivations, practices and accounts of use.

PubMed

Hanley Santos, Gisella; Coomber, Ross

2017-02-01

The numbers using illicit anabolic-androgenic steroids are a cause of concern for those seeking to reduce health harms. Using the 'risk environment' as a conceptual framework to better comprehend how steroid users' practices and perspectives impact on health risks, this paper examines steroid user motivations, patterns of use, and the ways in which these practices are accounted for. As part of a wider mixed-method study into performance and image enhancing drug (PIED) use and supply in one mid-sized city in South West England, qualitative interviews were undertaken with 22 steroid users. Participants were recruited from a local safer injecting service, rather than bodybuilding gyms, in order to access a wider cross-section of steroid users. A limitation of this approach is potential sample bias towards those showing more health optimising behaviours. The research findings highlight that patterns of steroid use varied according to motivation for use, experience and knowledge gained. Most reported having had little or no knowledge on steroids prior to use, with first use being based on information gained from fellow users or suppliers-sometimes inaccurate or incomplete. In accounting for their practices, many users differentiated themselves from other groups of steroid users-for example, older users expressed concern over patterns of use of younger and (what they saw as) inexperienced steroid users. Implicit in these accounts were intimations that the 'other' group engaged in riskier behaviour than they did. Examining social contexts of use and user beliefs and motivations is vital to understanding how 'risk' behaviours are experienced so that this, in turn, informs harm reduction strategies. This paper examines the ways in which use of steroids is socially situated and the implications of this for policy and practice. Copyright © 2016 Elsevier B.V. All rights reserved.

Treatment Acceptability among Mexican American Parents

ERIC Educational Resources Information Center

Borrego, Joaquin, Jr.; Ibanez, Elizabeth S.; Spendlove, Stuart J.; Pemberton, Joy R.

2007-01-01

There is a void in the literature with regard to Hispanic parents' views about common interventions for children with behavior problems. The purpose of this study was to examine the treatment acceptability of child management techniques in a Mexican American sample. Parents' acculturation was also examined to determine if it would account for…

The behaviours of nurses that increase student accountability for learning in clinical practice: An integrative review.

PubMed

Perry, Christina; Henderson, Amanda; Grealish, Laurie

2018-06-01

To identify nurses' behaviours that promote student accountability for learning in clinical practice. Health care services are experiencing significant strain in meeting clinical education requirements of increasing numbers of nursing students enrolled in undergraduate nursing programs. Internationally, the transition to university based education for nurses has seen the emergence of issues for busy clinicians trying to manage increasing workloads with responsibility for student learning. An understanding of what types of supervisor behaviours promote student accountability for learning, may support clinicians to more effectively manage their dual roles of clinical care and student support. An integrative approach was adopted for this review. A search of the Cumulative Index of Nursing and Allied Health Literature, Pubmed, Scopus and Embase was undertaken, limited to articles published between 2000 and March 2017. Whittemore and Knafls' (2005) framework for conducting integrative reviews was used to ensure a methodological and rigorous approach. Nine studies were considered. Behaviours emerged in relation to four themes including: belongingness associated with a genuine partnership; empowerment and increasing student self-efficacy; trust linked to increasing and staged independence; and balancing clinical and educational requirements. Behaviours of nurses significantly influence students' accountability for learning and accordingly, their ability to be adequately prepared for professional nursing practice. Understanding behaviours that impact on students' approach to clinical placement can guide nurses in their approach to facilitating student learning, in particular, behaviours that increase student responsibility and independence over the continuum of clinical education. Copyright © 2018 Elsevier Ltd. All rights reserved.

12 CFR 211.45 - Accounting for fees on international loans.

Code of Federal Regulations, 2010 CFR

2010-01-01

... accordance with generally accepted accounting principles. [Reg. K, 68 FR 1159, Jan. 9, 2003] Interpretations ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Accounting for fees on international loans. 211... Accounting for fees on international loans. (a) Restrictions on fees for restructured international loans. No...

Failure to account for practice effects leads to clinical misinterpretation of cognitive outcome following carotid endarterectomy.

PubMed

Marley, Christopher J; Sinnott, Andrew; Hall, Judith E; Morris-Stiff, Gareth; Woodsford, Paul V; Lewis, Michael H; Bailey, Damian M

2017-06-01

Carotid endarterectomy (CEA) is a surgical procedure to remove stenotic atherosclerotic plaque from the origin of the carotid artery to reduce the risk of major stroke. Its impact on postoperative cognitive function (POCF) remains controversial; complicated, in part, by a traditional failure to account for practice effects incurred during consecutive psychometric testing. To address this for the first time, we performed psychometric testing (learning and memory, working memory, attention and information processing, and visuomotor coordination) in 15 male patients aged 68  ±  8 years with symptomatic carotid stenosis the day before and 24 h following elective CEA (two consecutive tests, 48 h apart). Multiple baselining was also performed in a separate cohort of 13 educationally, anthropometrically and age-matched controls (63  ±  9 years) not undergoing revascularization at identical time points with additional measures performed over a further 96 h (four consecutive tests, each 48 h apart). A single consecutive test in the control group resulted in progressive improvements in learning and memory, working memory, and attention and information ( P  <   0.05 vs. Test 1), with three tests required before cognitive performance stabilized. Following correction for practice effects in the patient group, CEA was associated with a deterioration rather than an improvement in learning and memory as originally observed ( P  <   0.05). These findings highlight the potential for the clinical misinterpretation of POCF unless practice effects are taken into account and provide practical recommendations for implementation within the clinical setting. © 2017 The Authors. Physiological Reports published by Wiley Periodicals, Inc. on behalf of The Physiological Society and the American Physiological Society.

The attitudes of dental students towards socially acceptable and unacceptable group working practices.

PubMed

Sisson, K; Newton, J

2007-08-01

To explore the attitudes of undergraduate dental students towards academically unacceptable behaviour. Three sets of vignettes were designed exploring; attitudes towards sharing essays which students present as their own work (set 1), attitudes towards purchasing an essay from a commercial website (set 2), and attitudes towards working in a group (set 3). Eighty-nine dental students read the vignettes, then indicated whether they felt the student depicted should engage in the behaviour, and whether any assessment of the work would be a fair assessment of the student's ability. In addition for the group working vignette, respondents were asked to indicate whether in that situation they would speak to the tutor about their own contribution to the group product. Twenty-one respondents (24%) reported that students should share essays, 11 (12%) felt that the essay would be a fair assessment; 13 (15%) felt that students should buy commercially produced essays, five (6%) felt it would be a fair assessment. For the vignettes involving group work, 31 (35%) respondents felt that group-based assessments were fair, 65 (73%) of respondents felt it unlikely that they would speak to the tutor about their individual contribution. A disturbing proportion of dental students report that cheating is acceptable, the majority feel that unacceptable academic practices are not a fair indication of students' ability. The respondents reported that they were unlikely to report the unacceptable working practices of fellow students.

Public accountants' field dependence: Canadian evidence.

PubMed

Hicks, Elizabeth; Bagg, Robert; Doyle, Wendy; Young, Jeffrey D

2007-12-01

The cognitive styles of 113 practicing, professional accountants from Nova Scotia, Canada were examined using the Group Embedded Figures Test. They completed a demographic survey for descriptive information as well as their rank in the firm and preferred area of professional practice. Analysis suggested professional accountants tend to be more analytical than intuitive in cognitive style and, consistent with recent findings in other fields, men and women in accounting do not appear to be different in cognitive style. No statistically significant differences were found on the embedded figures scores across ranks of trainee, manager, and partner or across select, preferred areas of professional practice.

19 CFR 210.58 - Provisional acceptance of the motion.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 3 2010-04-01 2010-04-01 false Provisional acceptance of the motion. 210.58 Section 210.58 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION INVESTIGATIONS OF UNFAIR PRACTICES IN IMPORT TRADE ADJUDICATION AND ENFORCEMENT Temporary Relief § 210.58 Provisional acceptance of...

Accounting for Independent Schools. Second Edition.

ERIC Educational Resources Information Center

National Association of Independent Schools, Boston, MA.

This is a thoroughly revised edition of the 1969 publication, "Accounting for Independent Schools," a guide that attempted to codify basic accounting principles and practices for specific application to independent schools. The focus of the second edition is more on refining practices than on initiating them, and more on extending the managerial…

The Mutable Nature of Risk and Acceptability: A Hybrid Risk Governance Framework.

PubMed

Wong, Catherine Mei Ling

2015-11-01

This article focuses on the fluid nature of risk problems and the challenges it presents to establishing acceptability in risk governance. It introduces an actor-network theory (ANT) perspective as a way to deal with the mutable nature of risk controversies and the configuration of stakeholders. To translate this into a practicable framework, the article proposes a hybrid risk governance framework that combines ANT with integrative risk governance, deliberative democracy, and responsive regulation. This addresses a number of the limitations in existing risk governance models, including: (1) the lack of more substantive public participation throughout the lifecycle of a project; (2) hijacking of deliberative forums by particular groups; and (3) the treatment of risk problems and their associated stakeholders as immutable entities. The framework constitutes a five-stage process of co-selection, co-design, co-planning, and co-regulation to facilitate the co-production of collective interests and knowledge, build capacities, and strengthen accountability in the process. The aims of this article are twofold: conceptually, it introduces a framework of risk governance that accounts for the mutable nature of risk problems and configuration of stakeholders. In practice, this article offers risk managers and practitioners of risk governance a set of procedures with which to operationalize this conceptual approach to risk and stakeholder engagement. © 2015 Society for Risk Analysis.

California School Accounting Manual. 1984 Edition.

ERIC Educational Resources Information Center

Lundin, Janet, Ed.

California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

20 CFR 703.212 - Required reports; examination of insurance carrier accounts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... necessary, the Office may inspect or examine a carrier's books of account, records, and other papers to.... Alternatively, the Office may accept an adequate independent audit by a certified public accountant. ...

20 CFR 703.212 - Required reports; examination of insurance carrier accounts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... necessary, the Office may inspect or examine a carrier's books of account, records, and other papers to.... Alternatively, the Office may accept an adequate independent audit by a certified public accountant. ...

20 CFR 703.212 - Required reports; examination of insurance carrier accounts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... necessary, the Office may inspect or examine a carrier's books of account, records, and other papers to.... Alternatively, the Office may accept an adequate independent audit by a certified public accountant. ...

20 CFR 703.212 - Required reports; examination of insurance carrier accounts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... necessary, the Office may inspect or examine a carrier's books of account, records, and other papers to.... Alternatively, the Office may accept an adequate independent audit by a certified public accountant. ...

20 CFR 703.212 - Required reports; examination of insurance carrier accounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... necessary, the Office may inspect or examine a carrier's books of account, records, and other papers to.... Alternatively, the Office may accept an adequate independent audit by a certified public accountant. ...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-20

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

Parents who use drugs: accounting for damage and its limitation.

PubMed

Rhodes, Tim; Bernays, Sarah; Houmoller, Kathrin

2010-10-01

Parents who use drugs parent in a context of heightened concern regarding the damaging effects of parental drug use on child welfare and family life. Yet there is little research exploring how parents who use drugs account for such damage and its limitation. We draw here upon analyses of audio-recorded depth qualitative interviews, conducted in south-east England between 2008 and 2009, with 29 parents who use drugs. Our approach to thematic analysis treated accounts as co-produced and socially situated. An over-arching theme of accounts was 'damage limitation'. Most damage limitation work centred on efforts to create a sense of normalcy of family life, involving keeping drug use secret from children, and investing heavily in strategies to maintain ambiguity regarding children's awareness. Our analysis highlights that damage limitation strategies double-up in accounts as resources of child protection as well as self protection. This illuminates tensions in the multiple functions that accounts of damage limitation can serve. We draw a distinction between accounts in which damage is qualified and those in which damage is accepted. Accounts of damage qualification highlight a theme of 'good enough' parenting. Accounts of damage acceptance highlight a theme of 'recovery'. We find that the interview accounts operate in response to a regulative norm of 'good parenting' in which one strives to deflect damaged identity through narratives of damage qualification and to seek understanding and acceptance through narratives of recovery. Noting the absence of space for parents who use drugs to openly reflect or talk about the challenges they face, we identify the need for social change interventions to create enabling environments for earlier help seeking and talking. Copyright © 2010 Elsevier Ltd. All rights reserved.

Substantial contribution and accountability: best authorship practices for medical writers in biomedical publications.

PubMed

Stocks, Angela; Simcoe, Donna; Toroser, Dikran; DeTora, Lisa

2018-06-01

To provide clarity on the professional medical writer as author or contributor by examining what "a substantial contribution" and "accountability" mean with respect to authorship in a biomedical publication. These terms relate to criteria 1 and 4 of the International Committee of Medical Journal Editors (ICMJE) authorship guidelines. We reviewed the ICMJE and Good Publication Practice authorship guidelines, which recommend that individuals not meeting all four authorship criteria should be acknowledged as contributors. We also surveyed and assessed selected journals for published guidance on authorship versus contributorship. We found that journals often vary in their authorship guidelines for medical writers. Notwithstanding, and to assist in determining the contribution made by the medical writer, we have expanded on current guidelines to develop recommendations for important intellectual contribution to the design of the work (developing the protocol, choosing endpoints) or the interpretation of data for the work (developing the discussion, interpreting new statistical output), which should result in inclusion of the medical writer as an author, as well as when accountability is relevant. If the medical writer does not qualify as an author, then their inclusion in the acknowledgements section is appropriate. Authors and contributors have a responsibility to create a publication that is accurate and true to the study results, but only authors must provide a substantial contribution and are accountable for that contribution. Contributions made by authors and non-author contributors should be fully described in the publication, to enable the reader to assess credit and responsibility.

The Practical Relevance of Accountability Systems for School Improvement: A Descriptive Analysis of California Schools. CSE Report 713

ERIC Educational Resources Information Center

Mintrop, Heinrich; Trujillo, Tina

2007-01-01

In search for the practical relevance of accountability systems for school improvement, we ask whether practitioners traveling between the worlds of system-designated high and low-performing schools would detect tangible differences by observing concrete behaviors, looking at student work, or inquiring about teacher, administrator, or student…

'You're repulsive': Limits to acceptable drunken comportment for young adults.

PubMed

MacLean, Sarah; Pennay, Amy; Room, Robin

2018-03-01

Researchers have described a 'culture of intoxication' among young people. Yet drunkenness remains a socially risky practice with potential to evoke emotions of irritation and even disgust. We consider intoxicated practices that young adults in Melbourne, Australia, described as distasteful, to identify contemporary cultural forces that constrain intoxication and limit how it is enacted. Interviews were conducted with 60 participants in Melbourne, Australia, each with recent drinking experience. Participants were asked to provide accounts of moments when they regarded their own or others' drunken comportment as unsociable or unpleasant. Transcripts were analysed to identify recurrent themes. Despite amusement when recounting drunken antics, almost everyone in the study identified some discomfort at their own or other's drunkenness. We describe four interacting domains where lines delineating acceptable comportment appear be drawn. The first concerns intoxicated practices. Unpleasant drunken comportment often entailed a sense that the drunk person had disturbed others through an overflow of the self - extruding intimacy, sexuality, violence or bodily fluids. The second domain was gendering, with women vulnerable to being regarded as sexually inappropriate, and men as threatening. Third, the settings where intoxicated behaviour occurred influenced whether intoxicated people risked censure. Finally, the relationships between the drunk person and others, including their respective social positions and drinking patterns, shaped how they were perceived. The capacity of alcohol to render people more open to the world is both sought and reviled. It is important to recognise that there remain limits on acceptable drunken comportment, although these are complex and contingent. These limits are enforced via people's affective responses to drunkenness. This is form of alcohol harm reduction that occurs outside of public health intervention. Thus, cultures that constrain

Applications: Using Algebra in an Accounting Practice.

ERIC Educational Resources Information Center

Eisner, Gail A.

1994-01-01

Presents examples of algebra from the field of accounting including proportional ownership of stock, separation of a loan payment into principal and interest portions, depreciation methods, and salary withholdings computations. (MKR)

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

PubMed

Garner, M; Grossman, W

1991-02-01

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

Shoulder dystocia--malpractice or acceptable risk?

PubMed

Skolbekken, J A

2000-09-01

In 1988 a new patient insurance system was introduced in Norway. It was initially described as an 'objectified' system, similar to one based on the no-fault principle. Early doubts were raised about the system's status, as it contains rules stating that compensation will not be given if the medical intervention is adequate and the involved risk is acceptable. This study was undertaken to examine the practice of these rules. An archival study was performed on the 41 shoulder dystocia cases that had been closed in the decade from 1988-1997. These cases were selected as shoulder dystocia was found to be the obstetrical event most often leading to a decision on acceptable risk. The most common injury in these cases was Erb's palsy, but fatalities and brain injuries were also observed. Compensation was given in nine cases, whereas it was denied due to an acceptable medical risk in the remaining cases. Indications of inconsistency among the reached decisions were found, and judged to be a result of differences of opinion between expert witnesses on the adequacy of the obstetrical practice. Doubts are raised as to whether similar decisions are reached in similar cases. Shoulder dystocia may be an acceptable risk in the sense that it is hard to predict and prevent. Whether the consequences of such a risk should be compensated, remains a political and economical issue. Present thinking leads to decisions that create a divide between the lucky unlucky and the plainly unlucky.

17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

Code of Federal Regulations, 2010 CFR

2010-04-01

... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and... accounting and financial disclosure. (a)(1) If during the registrant's two most recent fiscal years or any... any matter of accounting principles or practices, financial statement disclosure, or auditing scope or...

Rational accountability and rational autonomy in academic practice: An extended case study of the communicative ethic of interdisciplinary science

NASA Astrophysics Data System (ADS)

Robertson, Susan Margaret

The dissertation investigates the interaction of rational accountability and rational autonomy in interdisciplinary science within the lifeworld of the university. It focuses on the cultural, social and motivational forces that university researchers draw on, and develop, to constitute and regulate interdisciplinary science. Findings are analyzed within an applied critical social theory framework that attends to the interaction of instrumental and communicative rational action within the public spaces that constitute the lifeworld of the university as a public sphere in society. The research raises questions of how academics practice interdisciplinary science and how these practices relate to the reproduction of the regulative ideal of the university as a community that practices public reason. The conceptual framework informing the research is Habermas' (1984) theory of communicative action. Using Burawoy's (1991) extended case study method as an operational strategy, two modes of constituting and regulating interdisciplinary science were found. Instrumental rational modes dominated in social contexts of interdisciplinary science where consensus on the normative goals and purposes of rational academic action were pre-existing and pre-supposed by participants. Communicative rational modes dominated in social contexts of interdisciplinary science where the normative goals and purposes of rational academic action entered a contested domain. Endorsements for interdisciplinary science policies are coinciding with demands for increased accountability and relevance of Canada's university system. At the same time that the university system must respond to external demands, it must reproduce itself as a public institution open to the discursive redemption of factual and normative validity claims. The study found that academics participate in, but also contest the instrumental regulation of academic inquiry and conduct by using their constitutional autonomy and freedom to

The Accountable School Counselor

ERIC Educational Resources Information Center

Loesch, Larry, C.; Ritchie, Martin, H.

2005-01-01

This text addresses the critical need for today's school counselors to be accountable. Straight to the point and practical, The Accountable School Counselor demonstrates understanding of the demands on school counselors. Designed for easy implementation, this book offers resources, specific measures, and a system useful for counselors who are…

Text recycling: acceptable or misconduct?

PubMed

Harriman, Stephanie; Patel, Jigisha

2014-08-16

Text recycling, also referred to as self-plagiarism, is the reproduction of an author's own text from a previous publication in a new publication. Opinions on the acceptability of this practice vary, with some viewing it as acceptable and efficient, and others as misleading and unacceptable. In light of the lack of consensus, journal editors often have difficulty deciding how to act upon the discovery of text recycling. In response to these difficulties, we have created a set of guidelines for journal editors on how to deal with text recycling. In this editorial, we discuss some of the challenges of developing these guidelines, and how authors can avoid undisclosed text recycling.

Financial accounting for radiology executives.

PubMed

Seidmann, Abraham; Mehta, Tushar

2005-03-01

The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

Do Accredited Undergraduate Accounting Programmes in Australia Meet the Needs and Expectations of the Accounting Profession?

ERIC Educational Resources Information Center

Bayerlein, Leopold; Timpson, Mel

2017-01-01

Purpose: The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession's minimum educational expectations (MEEs).…

48 CFR 30.101 - Cost Accounting Standards.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

48 CFR 30.101 - Cost Accounting Standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Acceptability of general practice services for Afghan refugees in south-eastern Melbourne.

PubMed

Manchikanti, Prashanti; Cheng, I-Hao; Advocat, Jenny; Russell, Grant

2017-04-01

Over 750000 refugees have resettled in Australia since 1945. Despite complex health needs related to prior traumatic experiences and the challenges of resettlement in a foreign country, refugees experience poor access to primary care. Health and settlement service providers describe numerous cultural, communication, financial and health literacy barriers. This study aimed to investigate the acceptability of general practitioner (GP) services and understand what aspects of acceptability are relevant for Afghan refugees in south-eastern Melbourne. Semi-structured interviews were conducted with two Afghan community leaders and 16 Dari- or English-speaking Afghan refugees who accessed GP services. Two distinct narratives emerged - those of recently arrived refugees and established refugees (living in Australia for 3 years or longer). Transecting these narratives, participants indicated the importance of: (1) a preference for detailed clinical assessments, diagnostic investigations and the provision of prescriptions at the first consultation; (2) 'refugee-friendly' staff; and (3) integrated, 'one-stop-shop' GP clinic features. The value of acceptable personal characteristics evolved over time - GP acceptability was less a consideration for recently arrived, compared with more, established refugees. The findings reinforce the importance of tailoring healthcare delivery to the evolving needs and healthcare expectations of newly arrived and established refugees respectively.

Birth control practices and levels of development in India.

PubMed

Karan, P P; Bladen, W A; Singh, G

1978-11-01

The paper examines the acceptance of birth control practices in India, and examines the relationhsip of these patterns to levels of economic development. A study of selected couples with markedly low incomes revealed that fertility tended to increase until a certain level of per capita income was reached. From this level onward, fertility and desired family size goals declined with increasing economic status. The study reveals an association in India between those less developed states and poor acceptance of family planning. The level of medical and administrative personnel for family planning services is superior in the more developed states and, logically, adoption of family planning practices is also higher. In higher-income states, characterized by relatively higher spatial mobility and literacy rates, the spread of family planning practices is relatively rapid. In less developed states, characterized by poorly developed centralized systems of communication and distribution, a lower spatial mobility of people, and a lower diffusion of knowledge through personal contact, family planning methods tend to spread very slowly or become less and less popular. A classification of Indian states as related to their acceptance of formal family planning policy and governmental efforts has been helpful in developing regionally-oriented program strategies for the future. Such strategies would take into account varying socioeconomic, cultural and administrative infrastructure differences in order to better assure delivery of services. As India also faces a shortage of trained physicians and personnel for the National Family Planning program, a regionally-based spatial allocation policy must be formulated that will divert some family planning personnel from states with high-acceptance patterns to the more densely populated, less developed regions of the country.

Acceptance and Commitment Therapy: Introduction

ERIC Educational Resources Information Center

Twohig, Michael P.

2012-01-01

This is the introductory article to a special series in Cognitive and Behavioral Practice on Acceptance and Commitment Therapy (ACT). Instead of each article herein reviewing the basics of ACT, this article contains that review. This article provides a description of where ACT fits within the larger category of cognitive behavior therapy (CBT):…

Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

ERIC Educational Resources Information Center

Colley, J. R.; And Others

1996-01-01

Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)

Identification of women at risk of depression in pregnancy: using women's accounts to understand the poor specificity of the Whooley and Arroll case finding questions in clinical practice.

PubMed

Darwin, Zoe; McGowan, Linda; Edozien, Leroy C

2016-02-01

Antenatal mental health assessment is increasingly common in high-income countries. Despite lacking evidence on validation or acceptability, the Whooley questions (modified PHQ-2) and Arroll 'help' question are used in the UK at booking (the first formal antenatal appointment) to identify possible cases of depression. This study investigated validation of the questions and women's views on assessment. Women (n = 191) booking at an inner-city hospital completed the Whooley and Arroll questions as part of their routine clinical care then completed a research questionnaire containing the Edinburgh postnatal depression scale (EPDS). A purposive subsample (n = 22) were subsequently interviewed. The Whooley questions 'missed' half the possible cases identified using the EPDS (EPDS threshold ≥ 10: sensitivity 45.7 %, specificity 92.1 %; ≥ 13: sensitivity 47.8 %, specificity 86.1 %), worsening to nine in ten when adopting the Arroll item (EPDS ≥ 10: sensitivity 9.1 %, specificity 98.2 %; ≥ 13: sensitivity 9.5 %, specificity 97.1 %). Women's accounts indicated that under-disclosure relates to the context of assessment and perceived relevance of depression to maternity services. Depression symptoms are under-identified in current local practice. While validated tools are needed that can be readily applied in routine maternity care, psychometric properties will be influenced by the context of disclosure when implemented in practice.

37 CFR 1.803 - Acceptable depository.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 37 Patents, Trademarks, and Copyrights 1 2011-07-01 2011-07-01 false Acceptable depository. 1.803 Section 1.803 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES Biotechnology Invention Disclosures Deposit of...

37 CFR 1.803 - Acceptable depository.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Acceptable depository. 1.803 Section 1.803 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES Biotechnology Invention Disclosures Deposit of...

Healthcare Financial Management Association, Principles and Practices Board. Statement No. 16. Classifying, valuing, and analyzing accounts receivable related to patient services.

PubMed

1993-05-01

This Principles and Practices Board project was undertaken in response to the frequent requests from HFMA members for a standard calculation of "days of revenue in receivables." The board's work on this project indicated that every element of the calculation required standards, which is what this statement provides. Since there have been few standards for accounts receivable related to patient services, the industry follows a variety of practices, which often differ from each other. This statement is intended to provide a framework for enhanced external comparison of accounts receivable related to patient services, and thereby improve management information related to this very important asset. Thus, the standards described in this statement represent long-term goals for gradual transition of recordkeeping practices and not a sudden or revolutionary change. The standards described in this statement will provide the necessary framework for the most meaningful external comparisons. Furthermore, management's understanding of deviations from these standards will immediately assist in analysis of differences in data between providers.

Teaching Accounting with Computers.

ERIC Educational Resources Information Center

Shaoul, Jean

This paper addresses the numerous ways that computers may be used to enhance the teaching of accounting and business topics. It focuses on the pedagogical use of spreadsheet software to improve the conceptual coverage of accounting principles and practice, increase student understanding by involvement in the solution process, and reduce the amount…

Student attitudes towards socially acceptable and unacceptable group working practices.

PubMed

Underwood, Jean D M

2003-08-01

While there is much support for co-operative learning among learning theorists, not all learners exhibit the same enthusiasm for groupwork. A number of factors such as sex, group size and ability mix, subject domain, task type and organization have been shown to influence the effectiveness of co-operative and collaborative learning. This study established learners' attitudes to various shared working scenarios. In this mixed design, 140 post-graduate teacher trainees were asked to imagine their responses to seven groupwork scenarios presented as a series of short vignettes. The vignettes varied on the degree of co-operation required; the sex of the prospective co-worker(s) including single and mixed-sex groups; type of assessment, including no assessment at all; and on academically acceptable and unacceptable 'shared' working practices. Anticipated attitudinal and behavioural responses of the students were assessed by questionnaire. On the whole, students were cautiously willing to be involved in groupwork. There were caveats, however. Factors such as the characteristics of the group members, the level and type of assessment procedures in operation, and individual differences, including sex and self-reported social deviance, also governed their responses. There was very limited agreement to be involved in socially undesirable collaborative group activities at a personal level or to condone such activities by others. Those students who showed a tendency towards mild anti-social behaviour were more willing to take direct punitive action against non-contributors than their peers. Female students were more willing to invoke the help of the tutor than their male counterparts, but only if the anti-social behaviour impacted on them personally.

Video training with peer feedback in real-time consultation: acceptability and feasibility in a general-practice setting

PubMed Central

Eeckhout, Thomas; Gerits, Michiel; Bouquillon, Dries; Schoenmakers, Birgitte

2016-01-01

Objective Since many years, teaching and training in communication skills are cornerstones in the medical education curriculum. Although video recording in a real-time consultation is expected to positively contribute to the learning process, research on this topic is scarce. This study will focus on the feasibility and acceptability of video recording during real-time patient encounters performed by general practitioner (GP) trainees. Method The primary research question addressed the experiences (defined as feasibility and acceptability) of GP trainees in video-recorded vocational training in a general practice. The second research question addressed the appraisal of this training. The procedure of video-recorded training is developed, refined and validated by the Academic Teaching Practice of Leuven since 1974 (Faculty of Medicine of the University of Leuven). The study is set up as a cross-sectional survey without follow-up. Outcome measures were defined as ‘feasibility and acceptability’ (experiences of trainees) of the video-recorded training and were approached by a structured questionnaire with the opportunity to add free text comments. The studied sample consisted of all first-phase trainees of the GP Master 2011–2012 at the University of Leuven. Results Almost 70% of the trainees were positive about recording consultations. Nevertheless, over 60% believed that patients felt uncomfortable during the video-recorded encounter. Almost 90% noticed an improvement of own communication skills through the observation and evaluation of. Most students (85%) experienced the logistical issues as major barrier to perform video consultations on a regular base. Conclusions This study lays the foundation stone for further exploration of the video training in real-time consultations. Both students and teachers on the field acknowledge that the power of imaging is underestimated in the training of communication and vocational skills. The development of supportive

Ethical Decision-Making Accounting Competencies: Practitioners' Perspectives

ERIC Educational Resources Information Center

Meador, Gwendolyn Parrish

2017-01-01

Recent accounting and corporate scandals call into question the ethicality of accounting practice, likewise accounting graduates. Advances in ethical accounting education are not emphasized in today's business schools leaving accounting graduates lacking necessary ethical accounting competencies to make ethical accounting decisions (Abend, 2013;…

Intravaginal practices and microbicide acceptability in Papua New Guinea: implications for HIV prevention in a moderate-prevalence setting

PubMed Central

2012-01-01

Background The acceptability of female-controlled biomedical prevention technologies has not been established in Papua New Guinea, the only country in the Pacific region experiencing a generalised, moderate-prevalence HIV epidemic. Socio-cultural factors likely to impact on future product uptake and effectiveness, such as women’s ability to negotiate safer sexual choices, and intravaginal hygiene and menstrual practices (IVP), remain unclear in this setting. Methods A mixed-method qualitative study was conducted among women and men attending a sexual health clinic in Port Moresby. During in-depth interviews, participants used copies of a hand-drawn template to indicate how they wash/clean the vulva and/or vagina. Interviewers pre-filled commercially available vaginal applicators with 2-3mL KY Jelly® to create a surrogate vaginal microbicide product, which was demonstrated to study participants. Results A total of 28 IDIs were conducted (women=16; men=12). A diverse range of IVP were reported. The majority of women described washing the vulva only with soap and water as part of their daily routine; in preparation for sex; and following sexual intercourse. Several women described cleaning inside the vagina using fingers and soap at these same times. Others reported cleaning inside the vagina using a hose connected to a tap; using vaginal inserts, such as crushed garlic; customary menstrual ‘steaming’ practices; and the use of material fragments, cloth and newspaper to absorb menstrual blood. Unprotected sex during menstruation was common. The majority of both women and men said that they would use a vaginal microbicide gel for HIV/STI protection, should a safe and effective product become available. Microbicide use was considered most appropriate in ‘high-risk’ situations, such as sex with non-regular, transactional or commercial partners. Most women felt confident that they would be able to negotiate vaginal microbicide use with male sexual partners but

Staff views on supporting evidence based practice for children with ASD.

PubMed

Trembath, David; Sulek, Rhylee; Paynter, Jessica; Simpson, Kate; Keen, Deb

2017-11-22

A variety of empirically supported interventions are available for children with autism spectrum disorder (ASD), but previous research suggests that their selection and use within an evidence-based practice (EBP) framework in clinical settings is challenging. To date, research has primarily focused on identifying individual, organisational, and contextual barriers to EBP rather than identifying collaborative solutions to these barriers through consultation with staff. The aim of our study was to explore staff views on supporting EBP in their work with children with ASD. We conducted five focus groups involving 29 professional (e.g., speech pathologists, teachers), paraprofessional (e.g., childcare workers), and managerial staff to explore their views. Audio recordings were transcribed verbatim and analysed using thematic analysis. Two central themes, comprising six categories, emerged to account for the participants' views. Initiative and Effort accounted for the range of creative strategies staff had developed to support their engagement in EBP. They also expressed the need for A Better Way involving organisational-wide support such as this engagement, including peer-to-peer mentoring. The findings suggest that an organisational-wide model to support engagement in EBP, with peer-to-peer mentoring at its foundation, may provide a desirable, ecologically valid, and acceptable model. Implications for Rehabilitation Clinicians and educators recognise the importance of evidence-based practice. Efforts to support evidence-based practice have focused mostly on access to research evidence. Clinicians and educators in this study were developing their own strategies based on intuition. They identified a need for organisation-wide approaches to supporting evidence-based practice. Peer-to-peer mentoring appears to be an acceptable and viable strategy.

12 CFR 621.5 - Accounting for the allowance for loan losses and chargeoffs.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for the allowance for loan losses... ACCOUNTING AND REPORTING REQUIREMENTS General Rules § 621.5 Accounting for the allowance for loan losses and... according to generally accepted accounting principles. (b) Develop, adopt, and consistently apply policies...

Accountability Practices of Wisconsin Elementary School Counselors

ERIC Educational Resources Information Center

Brink, Marilyn C. H.

2013-01-01

The accountability movement in education and the development of the American School Counselor Association (ASCA) National Model encourages school counselors to evaluate the effectiveness of their school counseling program based on student achievement. This study surveyed Wisconsin elementary school counselors to determine their use of…

Video training with peer feedback in real-time consultation: acceptability and feasibility in a general-practice setting.

PubMed

Eeckhout, Thomas; Gerits, Michiel; Bouquillon, Dries; Schoenmakers, Birgitte

2016-08-01

Since many years, teaching and training in communication skills are cornerstones in the medical education curriculum. Although video recording in a real-time consultation is expected to positively contribute to the learning process, research on this topic is scarce. This study will focus on the feasibility and acceptability of video recording during real-time patient encounters performed by general practitioner (GP) trainees. The primary research question addressed the experiences (defined as feasibility and acceptability) of GP trainees in video-recorded vocational training in a general practice. The second research question addressed the appraisal of this training. The procedure of video-recorded training is developed, refined and validated by the Academic Teaching Practice of Leuven since 1974 (Faculty of Medicine of the University of Leuven). The study is set up as a cross-sectional survey without follow-up. Outcome measures were defined as 'feasibility and acceptability' (experiences of trainees) of the video-recorded training and were approached by a structured questionnaire with the opportunity to add free text comments. The studied sample consisted of all first-phase trainees of the GP Master 2011-2012 at the University of Leuven. Almost 70% of the trainees were positive about recording consultations. Nevertheless, over 60% believed that patients felt uncomfortable during the video-recorded encounter. Almost 90% noticed an improvement of own communication skills through the observation and evaluation of. Most students (85%) experienced the logistical issues as major barrier to perform video consultations on a regular base. This study lays the foundation stone for further exploration of the video training in real-time consultations. Both students and teachers on the field acknowledge that the power of imaging is underestimated in the training of communication and vocational skills. The development of supportive material and protocols will lower thresholds

Periodic benefit-risk assessment using Bayesian stochastic multi-criteria acceptability analysis

PubMed Central

Li, Kan; Yuan, Shuai Sammy; Wang, William; Wan, Shuyan Sabrina; Ceesay, Paulette; Heyse, Joseph F.; Mt-Isa, Shahrul; Luo, Sheng

2018-01-01

Benefit-risk (BR) assessment is essential to ensure the best decisions are made for a medical product in the clinical development process, regulatory marketing authorization, post-market surveillance, and coverage and reimbursement decisions. One challenge of BR assessment in practice is that the benefit and risk profile may keep evolving while new evidence is accumulating. Regulators and the International Conference on Harmonization (ICH) recommend performing periodic benefit-risk evaluation report (PBRER) through the product's lifecycle. In this paper, we propose a general statistical framework for periodic benefit-risk assessment, in which Bayesian meta-analysis and stochastic multi-criteria acceptability analysis (SMAA) will be combined to synthesize the accumulating evidence. The proposed approach allows us to compare the acceptability of different drugs dynamically and effectively and accounts for the uncertainty of clinical measurements and imprecise or incomplete preference information of decision makers. We apply our approaches to two real examples in a post-hoc way for illustration purpose. The proposed method may easily be modified for other pre and post market settings, and thus be an important complement to the current structured benefit-risk assessment (sBRA) framework to improve the transparent and consistency of the decision-making process. PMID:29505866

Periodic benefit-risk assessment using Bayesian stochastic multi-criteria acceptability analysis.

PubMed

Li, Kan; Yuan, Shuai Sammy; Wang, William; Wan, Shuyan Sabrina; Ceesay, Paulette; Heyse, Joseph F; Mt-Isa, Shahrul; Luo, Sheng

2018-04-01

Benefit-risk (BR) assessment is essential to ensure the best decisions are made for a medical product in the clinical development process, regulatory marketing authorization, post-market surveillance, and coverage and reimbursement decisions. One challenge of BR assessment in practice is that the benefit and risk profile may keep evolving while new evidence is accumulating. Regulators and the International Conference on Harmonization (ICH) recommend performing periodic benefit-risk evaluation report (PBRER) through the product's lifecycle. In this paper, we propose a general statistical framework for periodic benefit-risk assessment, in which Bayesian meta-analysis and stochastic multi-criteria acceptability analysis (SMAA) will be combined to synthesize the accumulating evidence. The proposed approach allows us to compare the acceptability of different drugs dynamically and effectively and accounts for the uncertainty of clinical measurements and imprecise or incomplete preference information of decision makers. We apply our approaches to two real examples in a post-hoc way for illustration purpose. The proposed method may easily be modified for other pre and post market settings, and thus be an important complement to the current structured benefit-risk assessment (sBRA) framework to improve the transparent and consistency of the decision-making process. Copyright © 2018 Elsevier Inc. All rights reserved.

Preparing a Programmed Review in Accounting

ERIC Educational Resources Information Center

Moore, Connie Remaly

1975-01-01

The programed review illustrated in this article was prepared for beginning accounting students to be used as a review of the basic accounting cycle before starting on the first practice set. (Author)

Sex, price and preferences: accounting for unsafe sexual practices in prostitution markets.

PubMed

Adriaenssens, Stef; Hendrickx, Jef

2012-06-01

Unsafe sexual practices are persistent in prostitution interactions: one in four contacts can be called unsafe. The determinants of this are still matter for debate. We account for the roles played by clients' preferences and the hypothetical price premium of unsafe sexual practices with the help of a large dataset of clients' self-reported commercial sexual transactions in Belgium and The Netherlands. Almost 25,000 reports were collected, representing the whole gamut of prostitution market segments. The first set of explanations consists of an analysis of the price-fixing elements of paid sex. With the help of the so-called hedonic pricing method we test for the existence of a price incentive for unsafe sex. In accordance with the results from studies in some prostitution markets in the developing world, the study replicates a significant wage penalty for condom use of an estimated 7.2 per cent, confirmed in both multilevel and fixed-effects regressions. The second part of the analysis reconstructs the demand side basis of this wage penalty: the consistent preference of clients of prostitution for unsafe sex. This study is the first to document empirically clients' preference for intercourse without a condom, with the help of a multilevel ordinal regression. © 2011 The Authors. Sociology of Health & Illness © 2011 Foundation for the Sociology of Health & Illness/Blackwell Publishing Ltd.

18 CFR 367.2310 - Account 231, Notes payable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... payable. This account must include the face value of all notes, drafts, acceptances, or other similar evidences of indebtedness, payable on demand or within a time not exceeding one year from date of issue, to...

The Use of Acceptance to Promote Positive Change by Decreasing Shame and Guilt: A Practice Exemplar.

PubMed

Meltzer, Mary-Ellen

2015-01-01

The use of acceptance by mental health clinicians in the clinical setting is an effective method for providing a safe environment for clients to make positive changes. Acceptance means that mental health clinicians are non-judgmental and acknowledge the clients' situations as they are. When actively used by clinicians, acceptance decreases clients' anxiety and the intensity of their feelings of guilt and shame. Clients are then able to begin to accept themselves as they are. The purpose of this article is to discuss the ways in which mental health clinicians promote clients' acceptance of themselves using the tools of acceptance and commitment therapy and dialectical behavioral therapy.

Accountability Tanks Calibration Data Analysis

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

Wendelberger, James G.; Salazar, William Richard; Finstad, Casey Charles

2017-04-25

MET-1 utilizes tanks to store plutonium in solution. The Nuclear Material Control & Accountability group at LANL requires that MET-1 be able to determine the amount of SNM remaining in solution in the tanks for accountability purposes. For this reason it is desired to determine how well various operators may read the volume of liquid left in the tank with the tank measurement device (glass column or slab). The accuracy of the measurement is then compared to the current SAFE-NMCA acceptance criteria for lean and rich plutonium solutions to determine whether or not the criteria are reasonable and may bemore » met.« less

Humpty Dumpty: reflection and reflective nursing practice.

PubMed

Richardson, R

1995-06-01

The recent increase in the amount of published work relating reflection and reflective practice to nurses and nursing practice suggests that nurses value the opportunities which this approach is believed to provide. There also appears to be an underlying assumption that we all share the same concepts, hence the association with Humpty Dumpty. Indications of attempts to mechanize the processes and to endow the perceived skills with an élitism are becoming evident. In contrast, there are other attempts to foster the notion of accepting uncertainty, unpredictability and the opportunity for increased understanding to emerge. In this paper, the roots of some of these concepts are traced. The appropriateness of traditional values and assumptions, based on natural science perspectives, in relation to reflective processes and the practice of nursing is questioned. The development of a multi-faceted approach which takes account of differing contexts and the factors which influence them is suggested.

"Why the hell do we need electronic health records?". EHR acceptance among physicians in private practice in Austria: a qualitative study.

PubMed

Hackl, W O; Hoerbst, A; Ammenwerth, E

2011-01-01

Progress in the medical sciences, together with related technologies, in the past has led to higher specialization and has created a strong need to exchange health information across institutional borders. The concept of electronic health records (EHR) was introduced to fulfill these needs. Remarkably, many EHR introduction projects ran into trouble, not least because they lacked the acceptance of EHR among physicians. Negative emotions, such as anxiety and fear due to a lack of information, may cause change barriers and hamper physicians' acceptance of such projects. The goal of this study was to gain deeper insight into the negative emotions related to the intended implementation of a mandatory national electronic health record system (called ELGA) in Austria among physicians in private practice. Qualitative, problem-centered interviews were conducted with eight physicians in private practice in the capital region of Tyrol. The methods of qualitative content analysis were used to analyze the data. Three hundred and twenty-eight passages in the interviews were selected, annotated, and paraphrased. These passages were assigned to 139 different primary categories. Finally, 18 main categories in the form of statements were derived. They were correlated and a theoretical model was formed to explain the genesis of the detected fears and anxiety related to the ELGA project. The results show that the physicians feel uninformed and snubbed. They fear unknown changes, increased costs, as well as workload and surveillance without obtaining any advantages from using electronic health records in their daily practice. Impartial information campaigns that are tailored to the physicians' needs and questions as along with a comprehensive cost-benefit analysis could benefit the physicians' opinion of EHRs.

Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

DTIC Science & Technology

2016-03-01

information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

Intelligent nursing: accounting for knowledge as action in practice.

PubMed

Purkis, Mary E; Bjornsdottir, Kristin

2006-10-01

This paper provides an analysis of nursing as a knowledgeable discipline. We examined ways in which knowledge operates in the practice of home care nursing and explored how knowledge might be fruitfully understood within the ambiguous spaces and competing temporalities characterizing contemporary healthcare services. Two popular metaphors of knowledge in nursing practice were identified and critically examined; evidence-based practice and the nurse as an intuitive worker. Pointing to faults in these conceptualizations, we suggest a different way of conceptualizing the relationship between knowledge and practice, namely practice as being activated by contextualized knowledge. This conceptualization is captured in an understanding of the intelligent creation of context by the nurse for nursing practice to be ethical and effective.

Intrinsic and extrinsic influences on children's acceptance of new foods.

PubMed

Blissett, Jackie; Fogel, Anna

2013-09-10

The foods that tend to be rejected by children include those which may have greatest importance for later health. This paper reviews some of the intrinsic and extrinsic influences on preschool children's eating behavior, with particular reference to their acceptance of new foods into their diet. Factors conceptualized as intrinsic to the child in this review include sensory processing, taste perception, neophobia, and temperament. The important extrinsic determinants of children's food acceptance which are reviewed include parental and peer modeling, the family food environment, infant feeding practices including breastfeeding and age at weaning, concurrent feeding practices including restriction, pressure to eat, prompting and reward, and the taste & energy content of foods. Children's willingness to accept new foods is influenced by a wide range of factors that likely have individual and also interactive effects on children's willingness to taste, and then continue to eat, new foods. The literature lacks longitudinal and experimental studies, which will be particularly important in determining interventions most likely to be effective in facilitating children's acceptance of healthy foods. Copyright © 2013 Elsevier Inc. All rights reserved.

Exploring the Influence of High-Stakes Testing and Accountability on Teachers' Professional Identities through the Factors of Instructional Practice, Work Environment, and Teacher Efficacy

ERIC Educational Resources Information Center

Mason, Janet Harmon

2010-01-01

The purpose of this study was to explore the impact of high-stakes testing and accountability on teachers' perceptions of their professional identities. Teachers' instructional practice, work environments, and personal factors are now immersed in the context of high-stakes testing and accountability. This context colors the decisions teachers make…

Dengue vaccine acceptance and associated factors in Indonesia: A community-based cross-sectional survey in Aceh.

PubMed

Harapan, Harapan; Anwar, Samsul; Setiawan, Abdul Malik; Sasmono, R Tedjo

2016-07-12

The first dengue vaccine (DV) has been licensed in some countries, but an assessment of the public's acceptance of DV is widely lacking. This study aimed to explore and understand DV acceptance and its associated explanatory variables among healthy inhabitants of Aceh, Indonesia. A community-based cross-sectional survey was conducted from November 2014 to March 2015 in nine regencies of Aceh that were selected randomly. A set of validated questionnaires covering a range of explanatory variables and DV acceptance was used to conduct the interviews. A multi-step logistic regression analysis and Spearman's rank correlation were employed to assess the role of explanatory variables in DV acceptance. We included 652 community members in the final analysis and found that 77.3% of them were willing to accept the DV. Gender, monthly income, socioeconomic status (SES), attitude toward dengue fever (DF) and attitude toward vaccination practice were associated with DV acceptance in bivariate analyses (P<0.05). A correlation analysis confirmed that attitude toward vaccination practice and attitude toward DF were strongly correlated with DV acceptance, rs=0.41 and rs=0.39, respectively (P<0.001). The multivariate analysis revealed that a high monthly income, high SES, and a good attitude toward vaccination practice and toward DF were independent predictors of DV acceptance. The acceptance rate of the DV among inhabitants of Aceh, Indonesia was relatively high, and the strongest associated factors of higher support for the DV were a good attitude toward vaccination practices and a good attitude toward DF. Copyright © 2016 Elsevier Ltd. All rights reserved.

Ethical Practice Under Accountable Care

PubMed Central

Bhandary, Asha; Rizzo, Matthew

2017-01-01

Accountable Care Organizations (ACOs) are a key mechanism of the Patient Protection and Affordable Care Act (PPACA). ACOs will influence incentives for providers, who must understand these changes to make well-considered treatment decisions. Our paper defines an ethical framework for physician decisions and action within ACOs. Emerging ethical pressures providers will face as members of an ACO were classified under major headings representing three of the four principles of bioethics: autonomy, beneficence, and justice (no novel conflicts with non-maleficence were identified). Conflicts include a bias against transient populations, a motive to undertreat conditions lacking performance measures, and the mandate to improve population health incentivizing life intrusions. After introducing and explaining each conflict, recommendations are offered for how providers ought to precede in the face of novel ethical choices. Our description of novel ethical choices will help providers know what to expect and our recommendations can guide providers in choosing well. PMID:26002491

12 CFR 363.3 - Independent public accountant.

Code of Federal Regulations, 2013 CFR

2013-01-01

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

12 CFR 363.3 - Independent public accountant.

Code of Federal Regulations, 2014 CFR

2014-01-01

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

12 CFR 363.3 - Independent public accountant.

Code of Federal Regulations, 2012 CFR

2012-01-01

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

12 CFR 363.3 - Independent public accountant.

Code of Federal Regulations, 2011 CFR

2011-01-01

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

Research in Review. Children's Eating: The Development of Food-Acceptance Patterns.

ERIC Educational Resources Information Center

Birch, Leann L.; And Others

1995-01-01

Reviews what is known about the factors that influence child's food-acceptance patterns, including children's sensory responsiveness, innate preferences, and ability to learn about food; the consequences of eating; and the effect of child-feeding practices on children's food-acceptance patterns. Suggests that early experience contributes to the…

An overview of accounting and budgeting.

PubMed

Cawein, C

2001-01-01

Accounting is inextricably linked with daily professional practice and commerce. No individual, organization, or business can survive without some understanding of the basic concepts of accounting. Having knowledge of fundamental concepts of accounting will relieve some of the pressures imposed by governmental regulatory agencies and legislative requirements, and assist healthcare workers in operating more effectively and competing more successfully.

[Nurses' Innovation Acceptance of Barcode Technology].

PubMed

Cheng, Hui-Ping; Lee, Ting-Ting; Liu, Chieh-Yu; Hou, I-Ching

2016-04-01

Healthcare organizations have increasingly adopted barcode technology to improve care quality and work efficiency. Barcode technology is simple to use, so it is frequently used in patient identification, medication administration, and specimen collection processes. This study used a technology acceptance model and innovation diffusion theory to explore the innovation acceptance of barcode technology by nurses. The data were collected using a structured questionnaire with open-ended questions that was based on the technology acceptance model and innovation diffusion theory. The questionnaire was distributed to and collected from 200 nurses from March to May 2014. Data on laboratory reporting times and specimen rejection rates were collected as well. Variables that were found to have a significant relationship (p<.001) with innovation acceptance included (in order of importance): perceived usefulness (r=.722), perceived ease of use (r=.720), observability (r=.579), compatibility (r=.364), and trialability (r=.344). N-level nurses demonstrated higher acceptance than their N1 and N2 level peers (F=3.95, p<.05). Further, the mean laboratory reporting time decreased 109 minutes (t=10.03, p<.05) and the mean specimen rejection rate decreased from 2.18% to 0.28%. The results revealed that barcode technology has been accepted by nurses and that this technology effectively decreases both laboratory reporting times and specimen rejection rates. However, network speed and workflow should be further improved in order to benefit clinical practice.

Draft federal GHG accounting and reporting : technical support document

DOT National Transportation Integrated Search

2010-07-01

This is a technical support document (TSD) that accompanies the Federal Greenhouse Gas Accounting and Reporting Guidance (or Guidance). This document provides detailed information on the inventory reporting process and accepted calculation methodolog...

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

ERIC Educational Resources Information Center

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

2011-01-01

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

12 CFR 621.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... accepted accounting principles means that body of conventions, rules, and procedures necessary to define accepted accounting practices at a particular time, as promulgated by the Financial Accounting Standards... profession in the United States. Generally accepted accounting principles include not only broad guidelines...

Preliminary evaluation of an analog procedure to assess acceptability of intimate partner violence against women: the Partner Violence Acceptability Movie Task

PubMed Central

Gracia, Enrique; Rodriguez, Christina M.; Lila, Marisol

2015-01-01

Acceptability of partner violence against women is a risk factor linked to its perpetration, and to public, professionals’ and victims’ responses to this behavior. Research on the acceptability of violence in intimate partner relationships is, however, limited by reliance solely on self-reports that often provide distorted or socially desirable accounts that may misrepresent respondents’ attitudes. This study presents data on the development and initial validation of a new analog task assessing respondents’ acceptability of physical violence toward women in intimate relationships: the Partner Violence Acceptability Movie Task (PVAM). This new analog task is intended to provide a more implicit measure of the acceptability of partner violence against women. For this analog task, clips were extracted from commercially available films (90-s segments) portraying partner violence. Two independent samples were used to develop and evaluate the PVAM: a sample of 245 undergraduate students and a sample of 94 male intimate partner violence offenders. This new analog task demonstrated acceptable internal consistency. Results also indicated adequate construct validity. Both perpetrators and undergraduates scoring high in the PVAM also scored higher in self-reported justifications of partner abuse. Perpetrators of partner violence scored significantly higher in acceptability of partner violence than the undergraduate sample (both male and female students), and male students scored higher than females. These preliminary results suggest that the PVAM may be a promising tool to assess the acceptability of violence in intimate partner relationships, highlighting the need to consider alternatives to self-report to evaluate potential beliefs about partner violence. PMID:26528220

Accounting Manual for Educational Service Districts in the State of Washington

ERIC Educational Resources Information Center

Lunghofer, Daniel S.

2010-01-01

This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

University versus Practice: A Pilot Study to Identify Skills Shortages That Exist in First-Year Trainee Accountants in South Africa

ERIC Educational Resources Information Center

van Romburgh, Henriëtte; van der Merwe, Nico

2015-01-01

This study aims to determine the skills shortages in first-year trainee accountants entering practice in South Africa and to recommend ways to address and overcome those shortages. Questionnaires were administered to registered audit firms in Gauteng Province to gather the perceptions of senior trainees, managers and partners on the skills…

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…

Attitudinal and Intentional Acceptance of Domestic Robots by Younger and Older Adults

PubMed Central

Ezer, Neta; Fisk, Arthur D.; Rogers, Wendy A.

2014-01-01

A study was conducted to examine the expectations that younger and older individuals have about domestic robots and how these expectations relate to robot acceptance. In a questionnaire participants were asked to imagine a robot in their home and to indicate how much items representing technology, social partner, and teammate acceptance matched their robot. There were additional questions about how useful and easy to use they thought their robot would be. The dependent variables were attitudinal and intentional acceptance. The analysis of the responses of 117 older adults (aged 65–86) and 60 younger adults (aged 18–25) indicated that individuals thought of robots foremost as performance-directed machines, less so as social devices, and least as unproductive entities. The robustness of the Technology Acceptance Model to robot acceptance was supported. Technology experience accounted for the variance in robot acceptance due to age. PMID:25584365

Cost Accounting, Business Education: 7709.41.

ERIC Educational Resources Information Center

Carino, Mariano G.

Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

Social acceptability of forest conditions and management practices: a problem analysis.

Treesearch

Bruce A. Shindler; Mark Brunson; George H. Stankey

2002-01-01

The purpose of this report is to improve understanding of the complex sociopolitical processes related to resource management and to help structure management response to conflict and contentiousness, misunderstanding among participants, and failed citizen-agency interactions. Public acceptance is essential to every resource management decision public agencies must...

Improving Science Education through Accountability Relationships in Schools.

ERIC Educational Resources Information Center

Wildy, Helen; Wallace, John

1997-01-01

Presents a contrast between bureaucratic and professional models of accountability and their impact on the science education enterprise. Topics include improving performance, climate of trust, principles and consequences, demonstrating acceptance of responsibilities, and feedback. Concludes that it is necessary to develop the skills and processes…

12 CFR 701.34 - Designation of low income status; Acceptance of secondary capital accounts by low-income...

Code of Federal Regulations, 2010 CFR

2010-01-01

... secondary capital upon maturity of the accounts; (iv) Demonstrates that the planned uses of secondary... governmental or private entity. (6) Subordination of claim. The secondary capital account investor's claim... investor or into a separate account from which the secondary capital investor may make withdrawals. Losses...

Do Flexible Goal Adjustment and Acceptance Help Preserve Quality of Life in Patients with Multiple Sclerosis?

PubMed

Van Damme, Stefaan; De Waegeneer, Annelies; Debruyne, Jan

2016-06-01

Goal regulation strategies such as flexible goal adjustment and acceptance are believed to be protective factors in persons with chronic illness, but research on their relative contributions to quality of life in multiple sclerosis (MS) is lacking. We aimed to test the idea that acceptance and flexible goal adjustment (in contrast to tenacious goal pursuit) may help preserve the quality of life in persons with MS. A sample of 117 patients with MS was recruited. They completed questionnaires measuring quality of life (physical functioning, psychological distress), acceptance, flexible goal adjustment, and tenacious goal pursuit. Acceptance significantly accounted for variance in all three indexes of quality of life, beyond the effects of demographic and illness characteristics. The role of goal regulation style was less clear. Flexible goal adjustment significantly accounted for psychological well-being only. Surprisingly, tenacious goal pursuit predicted better psychological functioning and less psychological distress. No support was found for the hypothesis that acceptance and flexible goal adjustment would moderate the relation between illness severity and quality of life. The findings suggest the potential importance of acceptance in understanding MS patients' quality of life, although its hypothesized protective function could not be confirmed. Further conceptual work on acceptance and goal regulation style is needed, as well as prospective work investigating their causal status.

Trust in risk regulation: cause or consequence of the acceptability of GM food?

PubMed

Poortinga, Wouter; Pidgeon, Nick F

2005-02-01

Although there is ample empirical evidence that trust in risk regulation is strongly related to the perception and acceptability of risk, it is less clear what the direction of this relationship is. This article explores the nature of the relationship, using three separate data sets on perceptions of genetically modified (GM) food among the British public. The article has two discrete but closely interrelated objectives. First, it compares two models of trust. More specifically, it investigates whether trust is the cause (causal chain account) or the consequence (associationist view) of the acceptability of GM food. Second, this study explores whether the affect heuristic can be applied to a wider number of risk-relevant concepts than just perceived risk and benefit. The results suggest that, rather than a determinant, trust is an expression or indicator of the acceptability of GM food. In addition, and as predicted, "affect" accounts for a large portion of the variance between perceived risk, perceived benefit, trust in risk regulation, and acceptability. Overall, the results support the associationist view that specific risk judgments are driven by more general evaluative judgments The implications of these results for risk communication and policy are discussed.

Study on Practicality of Tax Law Course in Accounting Major

ERIC Educational Resources Information Center

Wang, Lixia; Chang, Zhongxin

2011-01-01

Accounting staff play a more and more important role in enterprises and the ability to handle tax related business is one of the necessary abilities of accounting staff. At present, some problems exist in system setting, content teaching, textbook construction, teaching method and so on of tax law course in institutions of higher learning. The…

Perceived naturalness and evoked disgust influence acceptance of cultured meat.

PubMed

Siegrist, Michael; Sütterlin, Bernadette; Hartmann, Christina

2018-05-01

Cultured meat could be a more environment- and animal-friendly alternative to conventional meat. However, in addition to the technological challenges, the lack of consumer acceptance could be a major barrier to the introduction of cultured meat. Therefore, it seems wise to take into account consumer concerns at an early stage of product development. In this regard, we conducted two experiments that examined the impact of perceived naturalness and disgust on consumer acceptance of cultured meat. The results of Experiment 1 suggest the participants' low level of acceptance of cultured meat because it is perceived as unnatural. Moreover, informing participants about the production of cultured meat and its benefits has the paradoxical effect of increasing the acceptance of traditional meat. Experiment 2 shows that how cultured meat is described influences the participants' perception. Thus, it is important to explain cultured meat in a nontechnical way that emphasizes the final product, not the production method, to increase acceptance of this novel food. Copyright © 2018 Elsevier Ltd. All rights reserved.

Resourcefulness Training for Women Dementia Caregivers: Acceptability and Feasibility of Two Methods.

PubMed

Zauszniewski, Jaclene A; Lekhak, Nirmala; Napoleon, Betty; Morris, Diana L

2016-01-01

Almost 10 million women in the United States are caregivers for elders with dementia and many experience extreme stress that compromises their health. Acceptable and feasible interventions to teach them resourcefulness skills for managing stress may improve their health and facilitate continued caregiving. This study examined two commonly used methods for practicing skills taught during resourcefulness training (RT) to women caregivers of elders with dementia (n=63): journaling and digital voice recording. It also explored whether providing caregivers a choice between the two methods made it more acceptable or feasible. Qualitative and quantitative data were collected before, during, and after RT. Caregivers who recorded used more words (M=5446) but recorded fewer days (M=17) than those who journaled (M=2792 words and M=27 days). Similar concerns in relation to time management and practice method were expressed by women caregivers irrespective of practice method (journal versus recorder) or random versus choice condition. While journaling was more frequent than recording, more words were expressed during recordings. Perceived stress and depressive symptoms were unrelated to the number of practice days or word counts, suggesting RT acceptability and feasibility even for highly stressed or depressed caregivers. Because intervention feasibility is important for RT effectiveness testing, alternatives to the journaling and recording methods for practicing RT skills should be considered.

77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-21

... financial information within generally accepted accounting principles that have been discussed with... the person(s) identified by the auditor as responsible for overseeing the accounting and financial...-making authority and responsibility to oversee the accounting and financial reporting processes of the...

Re-thinking accountability: trust versus confidence in medical practice.

PubMed

Checkland, K; Marshall, M; Harrison, S

2004-04-01

In seeking to prevent a reoccurrence of scandals such as that involving cardiac surgery in Bristol, the UK government has adopted a model of regulation that uses rules and surveillance as a way of both improving the quality of care delivered and increasing confidence in healthcare institutions. However, this approach may actually act to reduce confidence and trust while also reducing the moral motivation of practitioners. Accountability in health care is discussed, and it is suggested that openness about the difficult dilemmas that arise when practitioners have a duty to be accountable to more than one audience may be an alternative means of restoring trust. A greater emphasis on the sharing of information between individual health professionals and their patients would increase trust and would allow patients to hold their doctors to account for the quality of care they receive. Concentrating more on developing trust by the sharing of information and less on the futile search for complete confidence in systems and rules may improve the quality of care delivered while also nurturing the moral motivation of professionals upon which the delivery of high quality health care depends.

Improved rice residue burning emissions estimates: Accounting for practice-specific emission factors in air pollution assessments of Vietnam.

PubMed

Lasko, Kristofer; Vadrevu, Krishna

2018-05-01

In Southeast Asia and Vietnam, rice residues are routinely burned after the harvest to prepare fields for the next season. Specific to Vietnam, the two prevalent burning practices include: a). piling the residues after hand harvesting; b). burning the residues without piling, after machine harvesting. In this study, we synthesized field and laboratory studies from the literature on rice residue burning emission factors for PM 2.5 . We found significant differences in the resulting burning-practice specific emission factors, with 16.9 g kg -2 (±6.9) for pile burning and 8.8 g kg -2 (±3.5) for non-pile burning. We calculated burning-practice specific emissions based on rice area data, region-specific fuel-loading factors, combined emission factors, and estimates of burning from the literature. Our results for year 2015 estimate 180 Gg of PM 2.5 result from the pile burning method and 130 Gg result from non-pile burning method, with the most-likely current emission scenario of 150 Gg PM 2.5 emissions for Vietnam. For comparison purposes, we calculated emissions using generalized agricultural emission factors employed in global biomass burning studies. These results estimate 80 Gg PM 2.5 , which is only 44% of the pile burning-based estimates, suggesting underestimation in previous studies. We compare our emissions to an existing all-combustion sources inventory, results show emissions account for 14-18% of Vietnam's total PM 2.5 depending on burning practice. Within the highly-urbanized and cloud-covered Hanoi Capital region (HCR), we use rice area from Sentinel-1A to derive spatially-explicit emissions and indirectly estimate residue burning dates. Results from HYSPLIT back-trajectory analysis stratified by season show autumn has most emission trajectories originating in the North, while spring has most originating in the South, suggesting the latter may have bigger impact on air quality. From these results, we highlight locations where emission

Improved Rice Residue Burning Emissions Estimates: Accounting for Practice-Specific Emission Factors in Air Pollution Assessments of Vietnam

NASA Technical Reports Server (NTRS)

Lasko, Kristofer; Vadrevu, Krishna

2018-01-01

In Southeast Asia and Vietnam, rice residues are routinely burned after the harvest to prepare fields for the next season. Specific to Vietnam, the two prevalent burning practices include: a). piling the residues after hand harvesting; b). burning the residues without piling, after machine harvesting. In this study, we synthesized field and laboratory studies from the literature on rice residue burning emission factors for Particulate Matter less than 2.5 microns (PM2.5). We found significant differences in the resulting burning-practice specific emission factors, with 16.9 grams per square kilogram (plus or minus 6.9) for pile burning and 8.8 grams per square kilogram (plus or minus 3.5) for non-pile burning. We calculated burning practice specific emissions based on rice area data, region-specific fuel-loading factors, combined emission factors, and estimates of burning from the literature. Our results for year 2015 estimate 180 gigagrams of PM2.5 result from the pile burning method and 130 gigagrams result from non-pile burning method, with the most-likely current emission scenario of 150 gigagrams PM2.5 emissions for Vietnam. For comparison purposes, we calculated emissions using generalized agricultural emission factors employed in global biomass burning studies. These results estimate 80 gigagrams PM2.5, which is only 44 percent of the pile burning-based estimates, suggesting underestimation in previous studies. We compare our emissions to an existing all-combustion sources inventory, results show emissions account for 14-18 percent of Vietnam's total PM2.5 depending on burning practice. Within the highly-urbanized and cloud-covered Hanoi Capital region (HCR), we use rice area from Sentinel-1A to derive spatially-explicit emissions and indirectly estimate residue burning dates. Results from HYSPLIT (Hybrid Single-Particle Lagrangian Integrated Trajectory) back-trajectory analysis stratified by season show autumn has most emission trajectories originating in

Evaluating the reliability, validity, acceptability, and practicality of SMS text messaging as a tool to collect research data: results from the Feeding Your Baby project.

PubMed

Whitford, Heather M; Donnan, Peter T; Symon, Andrew G; Kellett, Gillian; Monteith-Hodge, Ewa; Rauchhaus, Petra; Wyatt, Jeremy C

2012-01-01

To test the reliability, validity, acceptability, and practicality of short message service (SMS) messaging for collection of research data. The studies were carried out in a cohort of recently delivered women in Tayside, Scotland, UK, who were asked about their current infant feeding method and future feeding plans. Reliability was assessed by comparison of their responses to two SMS messages sent 1 day apart. Validity was assessed by comparison of their responses to text questions and the same question administered by phone 1 day later, by comparison with the same data collected from other sources, and by correlation with other related measures. Acceptability was evaluated using quantitative and qualitative questions, and practicality by analysis of a researcher log. Reliability of the factual SMS message gave perfect agreement. Reliabilities for the numerical question were reasonable, with κ between 0.76 (95% CI 0.56 to 0.96) and 0.80 (95% CI 0.59 to 1.00). Validity for data compared with that collected by phone within 24 h (κ =0.92 (95% CI 0.84 to 1.00)) and with health visitor data (κ =0.85 (95% CI 0.73 to 0.97)) was excellent. Correlation validity between the text responses and other related demographic and clinical measures was as expected. Participants found the method a convenient and acceptable way of providing data. For researchers, SMS text messaging provided an easy and functional method of gathering a large volume of data. In this sample and for these questions, SMS was a reliable and valid method for capturing research data.

Adolescent beliefs about the acceptability of dating violence: does violent behavior change them?

PubMed

Mueller, Victoria; Jouriles, Ernest N; McDonald, Renee; Rosenfield, David

2013-01-01

This longitudinal study examined the interplay between teens' beliefs about the acceptability of dating violence and dating violence perpetration. The final sample included 82 teens aged 14 to 17 years. Families were recruited from truancy courts and juvenile probation and victim services offices. Teens participated in a baseline and a follow-up assessment spaced 3 months apart. At each assessment, teens reported on their beliefs about dating violence acceptability and their dating violence perpetration. Dating violence perpetration at baseline predicted beliefs accepting of violence at follow-up, after accounting for baseline levels of beliefs. Beliefs at baseline, however, did not predict dating violence perpetration at follow-up. Dating violence perpetration may lead to beliefs more accepting of such violence.

Occupational medicine. The science of accounting.

PubMed

Fallon, J B

1989-01-01

Accounting is inextricably linked to professional practice, industry and commerce. Having knowledge of some fundamental concepts may ease the burdens imposed by the need to maintain accounting records and help occupational health professionals to operate better within the corporate realm. The material in this chapter is intended to provide a bare-bones introduction to accounting for the novice and a brief review for those with more experience. More advanced material is contained in Chapter 4.

Assessment and accountability: part 3 - sign-off mentors.

PubMed

Houghton, Trish

2016-08-03

Assessment in clinical practice is a complex role undertaken by mentors and practice teachers. This article is the third of three articles about assessment in practice. Part one focused on the importance of assessment and identified assessment methods used in clinical practice, while part two discussed the importance of feedback and managing failing students. This article examines the concepts of responsibility and accountability as well as ethical issues for mentors and practice teachers in relation to the assessment process. The role of the sign-off mentor, the issue of due regard, and ethical principles are discussed. The meaning of competence and partnership working when making assessment decisions are explored. This article relates to the third domain and outcomes of the Nursing and Midwifery Council's Standards to Support Learning and Assessment in Practice on assessment and accountability.

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Helping dentists manage accounts receivable.

PubMed

Scott, J

2001-01-01

First Pacific Corporation (FPC) has worked with dental practices since 1961, providing personal services that optimize practice performance. In addition to being the premier service provider for administrative tasks in dental offices, they supply state-of-the-art hardware and accounts receivable management software. FPC designs and teaches practice development strategies, deliver on-site training, and much more. FPC is dedicated to the long-term professional success of dental clients, their staff, and their practices through a unique, integrated package of services. As a family-owned business, with headquarters in Salem, Oregon, FPC employs approximately two hundred staff who serve practices in twenty-two states.

Meditation experts try Virtual Reality Mindfulness: A pilot study evaluation of the feasibility and acceptability of Virtual Reality to facilitate mindfulness practice in people attending a Mindfulness conference.

PubMed

Navarro-Haro, María V; López-Del-Hoyo, Yolanda; Campos, Daniel; Linehan, Marsha M; Hoffman, Hunter G; García-Palacios, Azucena; Modrego-Alarcón, Marta; Borao, Luis; García-Campayo, Javier

2017-01-01

Regular mindfulness practice benefits people both mentally and physically, but many populations who could benefit do not practice mindfulness. Virtual Reality (VR) is a new technology that helps capture participants' attention and gives users the illusion of "being there" in the 3D computer generated environment, facilitating sense of presence. By limiting distractions from the real world, increasing sense of presence and giving people an interesting place to go to practice mindfulness, Virtual Reality may facilitate mindfulness practice. Traditional Dialectical Behavioral Therapy (DBT®) mindfulness skills training was specifically designed for clinical treatment of people who have trouble focusing attention, however severe patients often show difficulties or lack of motivation to practice mindfulness during the training. The present pilot study explored whether a sample of mindfulness experts would find useful and recommend a new VR Dialectical Behavioral Therapy (DBT®) mindfulness skills training technique and whether they would show any benefit. Forty four participants attending a mindfulness conference put on an Oculus Rift DK2 Virtual Reality helmet and floated down a calm 3D computer generated virtual river while listening to digitized DBT® mindfulness skills training instructions. On subjective questionnaires completed by the participants before and after the VR DBT® mindfulness skills training session, participants reported increases/improvements in state of mindfulness, and reductions in negative emotional states. After VR, participants reported significantly less sadness, anger, and anxiety, and reported being significantly more relaxed. Participants reported a moderate to strong illusion of going inside the 3D computer generated world (i.e., moderate to high "presence" in VR) and showed high acceptance of VR as a technique to practice mindfulness. These results show encouraging preliminary evidence of the feasibility and acceptability of using VR to

78 FR 4030 - Designation of Low-Income Status; Acceptance of Secondary Capital Accounts by Low-Income...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-18

... writing that it wishes to accept the designation. The final rule extends an FCU's response time from 30..., nonsubstantive technical amendments to NCUA's requirements for insurance regulation to reflect current agency... requirements for insurance regulation. These technical corrections are necessary to reflect current agency...

20 CFR 726.112 - Reports required of self-insurer; examination of accounts of self-insurer.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Office may inspect or examine the books of account, records, and other papers of a self-insurer for the... the Office may in its discretion accept an adequate report of a certified public accountant. (c...

20 CFR 726.112 - Reports required of self-insurer; examination of accounts of self-insurer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Office may inspect or examine the books of account, records, and other papers of a self-insurer for the... the Office may in its discretion accept an adequate report of a certified public accountant. (c...

20 CFR 726.112 - Reports required of self-insurer; examination of accounts of self-insurer.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Office may inspect or examine the books of account, records, and other papers of a self-insurer for the... the Office may in its discretion accept an adequate report of a certified public accountant. (c...

20 CFR 726.112 - Reports required of self-insurer; examination of accounts of self-insurer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Office may inspect or examine the books of account, records, and other papers of a self-insurer for the... the Office may in its discretion accept an adequate report of a certified public accountant. (c...

20 CFR 726.112 - Reports required of self-insurer; examination of accounts of self-insurer.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Office may inspect or examine the books of account, records, and other papers of a self-insurer for the... the Office may in its discretion accept an adequate report of a certified public accountant. (c...

Exploring Culture-Specific Learning Styles in Accounting Education

ERIC Educational Resources Information Center

Sikkema, Seth E.; Sauerwein, Joshua A.

2015-01-01

Purpose: The purpose of this paper is to review whether culture affects accounting students' learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on…

Parenting style and smoking-specific parenting practices as predictors of adolescent smoking onset.

PubMed

Chassin, Laurie; Presson, Clark C; Rose, Jennifer; Sherman, Steven J; Davis, Matthew J; Gonzalez, Jeremy L

2005-06-01

To test whether parenting style and smoking-specific parenting practices prospectively predicted adolescent smoking. Three hundred eighty-two adolescents (age 10-17 years, initial nonsmokers, 98% non-Hispanic whites) and their parents were interviewed, with smoking also assessed 1-2 years later. Adolescents from disengaged families (low acceptance and low behavioral control) were most likely to initiate smoking. Adolescents' reports of parents' smoking-related discussion was related to lowered smoking risk for adolescents with nonsmoking parents, but unrelated to smoking onset for adolescents with smoking parents. Smoking-specific parenting practices did not account for the effects of general parenting styles. Both parenting style and smoking-specific parenting practices have unique effects on adolescent smoking, although effects were largely confined to adolescents' reports; and for smoking-specific parenting practices, effects were confined to families with nonsmoking parents. Interventions that focus only on smoking-specific parenting practices may be insufficient to deter adolescent smoking.

Thirty years of North American wind energy acceptance research: What have we learned?

DOE PAGES

Rand, Joseph; Hoen, Ben

2017-05-25

Thirty years of North American research on public acceptance of wind energy has produced important insights, yet knowledge gaps remain. This review synthesizes the literature, revealing the following lessons learned. (1) North American support for wind has been consistently high. (2) The NIMBY explanation for resistance to wind development is invalid. (3) Socioeconomic impacts of wind development are strongly tied to acceptance. (4) Sound and visual impacts of wind facilities are strongly tied to annoyance and opposition, and ignoring these concerns can exacerbate conflict. (5) Environmental concerns matter, though less than other factors, and these concerns can both help andmore » hinder wind development. (6) Issues of fairness, participation, and trust during the development process influence acceptance. (7) Distance from turbines affects other explanatory variables, but alone its influence is unclear. (8) Viewing opposition as something to be overcome prevents meaningful understandings and implementation of best practices. (9) Implementation of research findings into practice has been limited. The paper also identifies areas for future research on wind acceptance. With continued research efforts and a commitment toward implementing research findings into developer and policymaker practice, conflict and perceived injustices around proposed and existing wind energy facilities might be significantly lessened.« less

Thirty years of North American wind energy acceptance research: What have we learned?

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

Rand, Joseph; Hoen, Ben

Thirty years of North American research on public acceptance of wind energy has produced important insights, yet knowledge gaps remain. This review synthesizes the literature, revealing the following lessons learned. (1) North American support for wind has been consistently high. (2) The NIMBY explanation for resistance to wind development is invalid. (3) Socioeconomic impacts of wind development are strongly tied to acceptance. (4) Sound and visual impacts of wind facilities are strongly tied to annoyance and opposition, and ignoring these concerns can exacerbate conflict. (5) Environmental concerns matter, though less than other factors, and these concerns can both help andmore » hinder wind development. (6) Issues of fairness, participation, and trust during the development process influence acceptance. (7) Distance from turbines affects other explanatory variables, but alone its influence is unclear. (8) Viewing opposition as something to be overcome prevents meaningful understandings and implementation of best practices. (9) Implementation of research findings into practice has been limited. The paper also identifies areas for future research on wind acceptance. With continued research efforts and a commitment toward implementing research findings into developer and policymaker practice, conflict and perceived injustices around proposed and existing wind energy facilities might be significantly lessened.« less

Making death 'good': instructional tales for dying in newspaper accounts of Jade Goody's death.

PubMed

Frith, Hannah; Raisborough, Jayne; Klein, Orly

2013-03-01

Facilitating a 'good' death is a central goal for hospices and palliative care organisations. The key features of such a death include an acceptance of death, an open awareness of and communication about death, the settling of practical and interpersonal business, the reduction of suffering and pain, and the enhancement of autonomy, choice and control. Yet deaths are inherently neither good nor bad; they require cultural labour to be 'made over' as good. Drawing on media accounts of the controversial death of UK reality television star Jade Goody, and building on existing analyses of her death, we examine how cultural discourses actively work to construct deaths as good or bad and to position the dying and those witnessing their death as morally accountable. By constructing Goody as bravely breaking social taboos by openly acknowledging death, by contextualising her dying as occurring at the end of a life well lived and by emphasising biographical continuity and agency, newspaper accounts serve to position themselves as educative rather than exploitative, and readers as information-seekers rather than ghoulishly voyeuristic. We argue that popular culture offers moral instruction in dying well which resonates with the messages from palliative care. © 2012 The Authors. Sociology of Health & Illness © 2012 Foundation for the Sociology of Health & Illness/Blackwell Publishing Ltd.

The purpose of United Nations Security Council practice: Contesting competence claims in the normative context created by the Responsibility to Protect.

PubMed

Ralph, Jason; Gifkins, Jess

2017-09-01

Practice theory provides important insights into the workings of the Security Council. The contribution is currently limited, however, by the conjecture that practice theory operates on 'a different analytical plane' to norm/normative theory. Building on existing critiques, we argue that analysing practices separately from normative positions risks misappropriating competence and reifying practice that is not fit for purpose. This risk is realized in Adler-Nissen and Pouliot's practice-based account of the Libya crisis. By returning the normative context created by the Responsibility to Protect to the analytical foreground, and by drawing on a pragmatic conception of 'ethical competence', we find that pre-reflexive practices uncritically accepted as markers of competence - for example, 'penholding' - can contribute to the Council's failure to act collectively in the face of mass atrocity. Drawing on extensive interview material, we offer an alternative account of the Libya intervention, finding that the practices of the permanent three (France, the UK and the US) did not cultivate the kind of collective consciousness that is required to implement the Responsibility to Protect. This is further illustrated by an account of the Security Council's failure in Syria, where the permanent three's insistence on regime change instrumentalized the Council at the expense of Responsibility to Protect-appropriate practice. This changed when elected members became 'penholders'. Practice theory can facilitate learning processes that help the Council meet its responsibilities, but only through an approach that combines its insights with those of norm/normative theory.

Cost accounting for the radiologist.

PubMed

Gentili, Amilcare

2014-05-01

Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

Tips for starting your own nurse practitioner practice.

PubMed

Calmelat, A

1993-04-01

The decision to open a nurse practitioner practice is often difficult to make. Success depends on the possession of specific resources, such as adequate skills, finances, emotional support and the desire to be one's own boss. These skills will be critical as the NP develops a business plan and a budget, and makes important decisions, such as the form the business will take: sole proprietorship, partnership or corporation. Using external resources such as attorneys and accountants is also useful, especially when tackling issues of licenses, taxes and insurance. Start-up costs can be kept to a minimum with creativity and used equipment. In-house laboratories and reference laboratories must conform to strict regulations. A practice without established patients will need to market services aggressively through a successful mix of product, price, place and promotion. Patients' acceptance of the NP office will be enhanced by smooth patient flow, adequate space and cleanliness.

Introducing the Accounting Equation with M&M's®

ERIC Educational Resources Information Center

Scofield, Barbara W.; Dye, Wilma

2009-01-01

On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

Acceptance of dying: a discourse analysis of palliative care literature.

PubMed

Zimmermann, Camilla

2012-07-01

The subject of death denial in the West has been examined extensively in the sociological literature. However, there has not been a similar examination of its "opposite", the acceptance of death. In this study, I use the qualitative method of discourse analysis to examine the use of the term "acceptance" of dying in the palliative care literature from 1970 to 2001. A Medline search was performed by combining the text words "accept or acceptance" with the subject headings "terminal care or palliative care or hospice care", and restricting the search to English language articles in clinical journals discussing acceptance of death in adults. The 40 articles were coded and analysed using a critical discourse analysis method. This paper focuses on the theme of acceptance as integral to palliative care, which had subthemes of acceptance as a goal of care, personal acceptance of healthcare workers, and acceptance as a facilitator of care. For patients and families, death acceptance is a goal that they can be helped to attain; for palliative care staff, acceptance of dying is a personal quality that is a precondition for effective practice. Acceptance not only facilitates the dying process for the patient and family, but also renders care easier. The analysis investigates the intertextuality of these themes with each other and with previous texts. From a Foucauldian perspective, I suggest that the discourse on acceptance of dying represents a productive power, which disciplines patients through apparent psychological and spiritual gratification, and encourages participation in a certain way to die. Copyright © 2012 Elsevier Ltd. All rights reserved.

A Calvinist account of nursing ethics.

PubMed

Cusveller, Bart

2013-11-01

A relatively small but intellectually robust strand in the Christian religion is the Reformed tradition. Especially, its Calvinist sensibilities inform this Protestant stance towards human culture in general and vocations in particular. Correspondingly, there are some small but robust contributions to academic discourse in nursing ethics. So far there has been no attempt to bring those together as a distinct approach. This article suggests such a Reformed Christian, especially Calvinist, account of nursing ethics. Central to the Reformed perspective is the notion that God is sovereign over all of creation and culture and hence that there can be no religiously or morally neutral area in human life. Consequently, nursing is not seen as professional to the extent it is based on research evidence or theoretical models, but to the extent it serves the ultimate purpose of the practice of care. In the Reformed view, this purpose is fostering the well-being of human beings in need as intrinsically valuable. Nurses are professionals who accept this responsibility, that is, the whole of expectations holding for personal qualities, conduct and outcomes, required to serve the purpose of care. As this is a moral purpose, succeeding or failing to live up to these expectations is the source of moral issues in nursing.

10 CFR 2.643 - Acceptance and docketing of application for limited work authorization.

Code of Federal Regulations, 2013 CFR

2013-01-01

... acceptable for processing, the Director of New Reactors or the Director of Nuclear Reactor Regulation will... 10 Energy 1 2013-01-01 2013-01-01 false Acceptance and docketing of application for limited work authorization. 2.643 Section 2.643 Energy NUCLEAR REGULATORY COMMISSION AGENCY RULES OF PRACTICE AND PROCEDURE...

Integrity of Practice in Lecturers' Accounts of Teaching Decisions

ERIC Educational Resources Information Center

Young, Pat; Irving, Zoe

2005-01-01

This article draws on data collected during a funded research project on undergraduate teaching within a single discipline, social policy. Starting from observations drawn from analysis of the interview transcripts, the article develops the concept of "integrity of practice" from the literature on reflective practice and the scholarship of…

Is Higher Acceptance Associated With Less Anticipatory Grief Among Patients in Palliative Care?

PubMed

Davis, Esther L; Deane, Frank P; Lyons, Geoffrey C B; Barclay, Gregory D

2017-07-01

Patients in palliative care can experience substantial psychological suffering. Acceptance-based interventions from approaches such as Acceptance and Commitment Therapy have demonstrated effectiveness in helping people cope with a range of life challenges. However, there is a dearth of research examining mechanisms of therapeutic change for patients in palliative care. To assess the relationships between acceptance, anticipatory grief, anxiety, and depression among patients in palliative care. A cross-sectional survey was verbally administered to inpatients (N = 73) receiving palliative care. Correlations revealed that acceptance had a strong relationship with anticipatory grief, anxiety, and depression. A hierarchical regression analysis on anticipatory grief showed that acceptance was the largest predictor and accounted for an additional 13% of variance in anticipatory grief over and above anxiety and depression. The present study provides preliminary data suggesting that interventions that target acceptance may be indicated in patients in palliative care. Copyright © 2017 American Academy of Hospice and Palliative Medicine. All rights reserved.

Accounting for Taste: Learning by Doing in the College Classroom

ERIC Educational Resources Information Center

Bradshaw, Kathlyn E.; Harvey, Robert W.

2017-01-01

This article presents Edelson and Reiser's (2006) strategies as a framework for analyzing an instance of authentic practice in a managerial accounting course. Specifically, this article presents an analysis of a managerial accounting project design created to provide learning-by-doing via authentic practice. Students need more than to learn about…

Evaluation of the Acceptance Journeys Social Marketing Campaign to Reduce Homophobia.

PubMed

Hull, Shawnika J; Davis, Catasha R; Hollander, Gary; Gasiorowicz, Mari; Jeffries, William L; Gray, Simone; Bertolli, Jeanne; Mohr, Anneke

2017-01-01

To evaluate the effectiveness of the Acceptance Journeys social marketing campaign to reduce homophobia in the Black community in Milwaukee, Wisconsin. We assessed the campaign's effectiveness using a rolling cross-sectional survey. Data were collected annually online between 2011 and 2015. Each year, a unique sample of Black and White adults, aged 30 years and older, were surveyed in the treatment city (Milwaukee) and in 2 comparison cities that did not have antihomophobia campaigns (St. Louis, MO, and Cleveland, OH; for total sample, n = 3592). Black self-identification and Milwaukee residence were significantly associated with exposure to the campaign, suggesting successful message targeting. The relationship between exposure and acceptance of gay men was significantly mediated through attitudes toward gay men, perceptions of community acceptance, and perceptions of the impact of stigma on gay men, but not through rejection of stereotypes. This model accounted for 39% of variance in acceptance. This evidence suggests that the Acceptance Journeys model of social marketing may be a promising strategy for addressing homophobia in US Black communities.

Evaluating the reliability, validity, acceptability, and practicality of SMS text messaging as a tool to collect research data: results from the Feeding Your Baby project

PubMed Central

Donnan, Peter T; Symon, Andrew G; Kellett, Gillian; Monteith-Hodge, Ewa; Rauchhaus, Petra; Wyatt, Jeremy C

2012-01-01

Objective To test the reliability, validity, acceptability, and practicality of short message service (SMS) messaging for collection of research data. Materials and methods The studies were carried out in a cohort of recently delivered women in Tayside, Scotland, UK, who were asked about their current infant feeding method and future feeding plans. Reliability was assessed by comparison of their responses to two SMS messages sent 1 day apart. Validity was assessed by comparison of their responses to text questions and the same question administered by phone 1 day later, by comparison with the same data collected from other sources, and by correlation with other related measures. Acceptability was evaluated using quantitative and qualitative questions, and practicality by analysis of a researcher log. Results Reliability of the factual SMS message gave perfect agreement. Reliabilities for the numerical question were reasonable, with κ between 0.76 (95% CI 0.56 to 0.96) and 0.80 (95% CI 0.59 to 1.00). Validity for data compared with that collected by phone within 24 h (κ =0.92 (95% CI 0.84 to 1.00)) and with health visitor data (κ =0.85 (95% CI 0.73 to 0.97)) was excellent. Correlation validity between the text responses and other related demographic and clinical measures was as expected. Participants found the method a convenient and acceptable way of providing data. For researchers, SMS text messaging provided an easy and functional method of gathering a large volume of data. Conclusion In this sample and for these questions, SMS was a reliable and valid method for capturing research data. PMID:22539081

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-15

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

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

PubMed

Pflueger, Dane

2015-04-23

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

Foreskin cutting beliefs and practices and the acceptability of male circumcision for HIV prevention in Papua New Guinea

PubMed Central

2013-01-01

Background Male circumcision (MC) reduces HIV acquisition and is a key public health intervention in settings with high HIV prevalence, heterosexual transmission and low MC rates. In Papua New Guinea (PNG), where HIV prevalence is 0.8%, there is no medical MC program for HIV prevention. There are however many different foreskin cutting practices across the country’s 800 language groups. The major form exposes the glans but does not remove the foreskin. This study aimed to describe and quantify foreskin cutting styles, practices and beliefs. It also aimed to assess the acceptability of MC for HIV prevention in PNG. Methods Cross-sectional multicentre study, at two university campuses (Madang Province and National Capital District) and at two ‘rural development’ sites (mining site Enga Province; palm-oil plantation in Oro Province). Structured questionnaires were completed by participants originating from all regions of PNG who were resident at each site for study or work. Results Questionnaires were completed by 861 men and 519 women. Of men, 47% reported a longitudinal foreskin cut (cut through the dorsal surface to expose the glans but foreskin not removed); 43% reported no foreskin cut; and 10% a circumferential foreskin cut (complete removal). Frequency and type of cut varied significantly by region of origin (p < .001). Most men (72-82%) were cut between the ages of 10 – 20 years. Longitudinal cuts were most often done in a village by a friend, with circumferential cuts most often done in a clinic by a health professional. Most uncut men (71%) and longitudinal cut men (84%) stated they would remove their foreskin if it reduced the risk of HIV infection. More than 95% of uncut men and 97% of longitudinal cut men would prefer the procedure in a clinic or hospital. Most men (90%) and women (74%) stated they would remove the foreskin of their son if it reduced the risk of HIV infection. Conclusion Although 57% of men reported some form of foreskin cut

Clinical practice: new challenges for the advanced practice nurse.

PubMed

Bartel, J C; Buturusis, B

2000-12-01

This report describes the challenges for advanced practice nurses (APNs) relative to supply and demand issues. The article also includes opportunities with the Balanced Budget Act, physician acceptance of Advanced Practice Nurses, and expanding practice opportunities. The challenges include the nursing shortage (both in nursing students and faculty), the aging of the nursing workforce, and a lag in nursing salaries; increased demand for nursing based on aging baby boomers, increasing patient acuity and technology, and new arenas for practice. The Balanced Budget Act of 1997 provided new opportunities for advanced practice nurses, including enhanced autonomy to provide services and bill independently of physicians. With these changes come new opportunities for advanced practice nurse entrepreneurs in the areas of independent practice, including opportunities to positively impact the health of families and communities in alignment with the Federal government's vision for "Healthy People 2010." As physician acceptance of advanced practice nurses continues to grow and in light of the changes in medical practice and education (residency reduction), opportunities to expand collaborative practice arrangements also exist. APNs are best suited to make the most of these changes. One example of an opportunity for independent practice, a Community Wellness Center, is developed as an entrepreneurial venture benefiting both the APN and the health of a community. Who better than registered nurses (RNs), especially those practicing at the advanced level, can ensure that these opportunities and challenges are addressed in an ethical manner and focused on the needs and health of the community?

Intuition, subjectivity, and Le bricoleur: cancer patients' accounts of negotiating a plurality of therapeutic options.

PubMed

Broom, Alex

2009-08-01

Cancer patients are now combining complementary and alternative medicine (CAM) with biomedical cancer treatments, reflecting an increasingly pluralistic health care environment. However, there has been little research done on the ways in which cancer patients juggle multiplicity in claims to expertise, models of disease, and therapeutic practice. Drawing on the accounts of cancer patients who use CAM, in this article I develop a conceptualization of therapeutic decision making, utilizing the notion of bricolage as a key point of departure. The patient accounts illustrate the "piecing together" (or bricolage) of therapeutic trajectories, drawing on intuitive, embodied knowledge, as well as formalized "objective" scientific expertise. Le bricoleur, as characterized here, actively mediates, rather than accepts or rejects CAM or biomedicine, and utilizes a combination of scientific expertise, embodied physicality, and social knowledge to make decisions and assess therapeutic effectiveness. Although these "border crossings" are potentially subversive of established biomedical expertise, the analysis also illustrates the structural constraints (and penalties) associated with bricolage, and furthermore, the interplay of a repositioning of responsibility with neoliberal forms of self-governance.

Beyond parenting practices: extended kinship support and the academic adjustment of African-American and European-American teens.

PubMed

Pallock, Linda L; Lamborn, Susie D

2006-10-01

This study examined adolescents' perceptions of parenting practices and extended kinship support in relation to academic adjustment for 104 African American and 60 European American 9th and 10th graders (14 and 15 year olds). For African-American teens, parental acceptance was associated with school values, teacher bonding, and work orientation. Higher levels of behavioral control and lower levels of psychological control were associated with a stronger work orientation. After accounting for the demographic variables and the three parenting practices, higher levels of extended kinship support related to stronger school values, higher teacher bonding, and a stronger work orientation. For European-American teens, parental acceptance related to academic adjustment, including stronger school values, higher teacher bonding, and a stronger work orientation. European-American adolescents with stronger extended kinship networks reported higher teacher bonding and a stronger work orientation. Results indicate the importance of extended kinship support for both African-American and European-American adolescents.

Bridging the Gap between Social Acceptance and Ethical Acceptability.

PubMed

Taebi, Behnam

2017-10-01

New technology brings great benefits, but it can also create new and significant risks. When evaluating those risks in policymaking, there is a tendency to focus on social acceptance. By solely focusing on social acceptance, we could, however, overlook important ethical aspects of technological risk, particularly when we evaluate technologies with transnational and intergenerational risks. I argue that good governance of risky technology requires analyzing both social acceptance and ethical acceptability. Conceptually, these two notions are mostly complementary. Social acceptance studies are not capable of sufficiently capturing all the morally relevant features of risky technologies; ethical analyses do not typically include stakeholders' opinions, and they therefore lack the relevant empirical input for a thorough ethical evaluation. Only when carried out in conjunction are these two types of analysis relevant to national and international governance of risky technology. I discuss the Rawlsian wide reflective equilibrium as a method for marrying social acceptance and ethical acceptability. Although the rationale of my argument is broadly applicable, I will examine the case of multinational nuclear waste repositories in particular. This example will show how ethical issues may be overlooked if we focus only on social acceptance, and will provide a test case for demonstrating how the wide reflective equilibrium can help to bridge the proverbial acceptance-acceptability gap. © 2016 The Authors Risk Analysis published by Wiley Periodicals, Inc. on behalf of Society for Risk Analysis.

Nonnative Speakers Do Not Take Competing Alternative Expressions into Account the Way Native Speakers Do

ERIC Educational Resources Information Center

Robenalt, Clarice; Goldberg, Adele E.

2016-01-01

When native speakers judge the acceptability of novel sentences, they appear to implicitly take competing formulations into account, judging novel sentences with a readily available alternative formulation to be less acceptable than novel sentences with no competing alternative. Moreover, novel sentences with a competing alternative are more…

Accounting Community of Practice Pedagogy: A Course Management Invention for Developing Personal Competencies in Accounting Education

ERIC Educational Resources Information Center

Stephenson, Sandria S.

2017-01-01

This paper reports the findings of an exploratory qualitative study using the implementation of Wenger's [(1998). "Communities of practice: Learning, meaning, and identity." Cambridge, MA: Cambridge University Press; Wenger, E. (2000). Communities of practice and social learning systems. "Organization," 7(2), 225-246] Theory of…

Teacher Accountability at High Performing Charter Schools

ERIC Educational Resources Information Center

Aguirre, Moises G.

2016-01-01

This study will examine the teacher accountability and evaluation policies and practices at three high performing charter schools located in San Diego County, California. Charter schools are exempted from many laws, rules, and regulations that apply to traditional school systems. By examining the teacher accountability systems at high performing…

Feedforward: The Responses of Accounting Students

ERIC Educational Resources Information Center

Parry, Simon; Bamber, Matt

2010-01-01

Although the theoretical benefits of feedback are generally well established, in practice those benefits can be less than clear. This is particularly the case on shorter courses, where students have limited scope to integrate feedback into future assessment performance. If we accept that one of the key purposes of feedback is to encourage students…

Examining Acceptance of an Integrated Personal Health Record (PHR)

ERIC Educational Resources Information Center

Morton, Alicia A.

2011-01-01

Objective: The purpose of this project was to examine the practice question, "What are the factors influencing acceptance of integrated PHRs for self-care management among the Howard University Hospital (HUH) Diabetes Treatment Clinic (DTC) patients?" These factors include a) demographic characteristics, b) computer…

Theory development in health care informatics: Information and communication technology acceptance model (ICTAM) improves the explanatory and predictive power of technology acceptance models.

PubMed

An, Ji-Young

2006-01-01

The purpose of this web-based study was to explain and predict consumers' acceptance and usage behavior of Internet health information and services. Toward this goal, the Information and Communication Technology Acceptance Model (ICTAM) was developed and tested. Individuals who received a flyer through the LISTSERV of HealthGuide were eligible to participate. The study population was eighteen years old and older who had used Internet health information and services for a minimum of 6 months. For the analyses, SPSS (version 13.0) and AMOS (version 5.0) were employed. More than half of the respondents were women (n = 110, 55%). The average age of the respondents was 35.16 years (S.D. = 10.07). A majority reported at least some college education (n = 126, 63%). All of the observed factors accounted for 75.53% of the total variance explained. The fit indices of the structural model were within an acceptable range: chi2/df = 2.38 (chi2 = 1786.31, df = 752); GFI = .71; RMSEA = .08; CFI = .86; NFI = .78. The results of this study provide empirical support for the continued development of ICTAM in the area of health consumers' information and communication technology acceptance.

Quality Assurance of Non-Local Accounting Programs Conducted in Hong Kong

ERIC Educational Resources Information Center

Cheng, Mei-Ai; Leung, Noel W.

2014-01-01

This study examines the current government policy and institutional practice on quality assurance of non-local accounting programs conducted in Hong Kong. Both international guidelines, national regulations and institutional frameworks in higher education and transnational higher education, and professional practice in accounting education are…

Assessing Acceptance toward Wiki Technology in the Context of Higher Education

ERIC Educational Resources Information Center

Altanopoulou, Panagiota; Tselios, Nikolaos

2017-01-01

This study investigated undergraduate students' intention to use wiki technology. An extension of the Technology Acceptance Model (TAM) has been used by taking into account not only students' wiki perceived utility and usability, but also Big Five personality characteristics and two other variables, social norms, and facilitating conditions, as…

European public acceptance of euthanasia: socio-demographic and cultural factors associated with the acceptance of euthanasia in 33 European countries.

PubMed

Cohen, Joachim; Marcoux, Isabelle; Bilsen, Johan; Deboosere, Patrick; van der Wal, Gerrit; Deliens, Luc

2006-08-01

In many European countries, the last decade has been marked by an increasing debate about the acceptability and regulation of euthanasia and other end-of-life decisions in medical practice. Growing public sensibility to a 'right to die' for terminally ill patients has been one of the main constituents of these debates. Within this context, we sought to describe and compare acceptance of euthanasia among the general public in 33 European countries. We used the European Values Study data of 1999-2000 with a total of 41125 respondents (63% response rate) in 33 European countries. The main outcome measure concerned the acceptance of euthanasia (defined as 'terminating the life of the incurably sick', rated on a scale from 1 to 10). Results showed that the acceptance of euthanasia tended to be high in some countries (e.g. the Netherlands, Denmark, France, Sweden), while a markedly low acceptance was found in others (e.g. Romania, Malta and Turkey). A multivariate ordinal regression showed that weaker religious belief was the most important factor associated with a higher acceptance; however, there were also socio-demographic differences: younger cohorts, people from non-manual social classes, and people with a higher educational level tended to have a higher acceptance of euthanasia. While religious belief, socio-demographic factors, and also moral values (i.e. the belief in the right to self-determination) could largely explain the differences between countries, our findings suggest that perceptions regarding euthanasia are probably also influenced by national traditions and history (e.g. Germany). Thus, we demonstrated clear cross-national differences with regard to the acceptance of euthanasia, which can serve as an important basis for further debate and research in the specific countries.

Consumer acceptance of insect-based foods in the Netherlands: Academic and commercial implications.

PubMed

House, Jonas

2016-12-01

Despite growing interest in the use of insects as food, uptake of insect-based foods in Europe is low. Existing research into Western consumer acceptance of insects as food tends to emphasise the role of individual cognition in food choice at the expense of social or contextual factors, and typically frames consumer acceptance as a general issue, rather than relevant only for relatively few early adopters. This paper outlines empirical work, theoretically and methodologically informed by a critical appraisal of previous research, with consumers of insect-based convenience foods in the Netherlands. Reported initial motivations for trying insect foods are shown to be substantially different from factors - such as price, taste, availability, and 'fit' with established eating practices - which affect repeat consumption. Such factors are congruent with those affecting routine consumption of more conventional foods, indicating that insect foods should be analysed according to similar criteria and should be designed with more practical considerations in mind. Further, a reorientation of consumer acceptance research is proposed. Research should shift from attempts to forecast acceptance and engage with 'actual' examples of insect consumption; social, practical and contextual factors affecting food consumption should be emphasised; and - following work on the establishment of other novel foods - early adopters, rather than general populations, should receive greater analytic attention. Copyright © 2016 The Author(s). Published by Elsevier Ltd.. All rights reserved.

Getting to Grips with Bricolage: A Personal Account

ERIC Educational Resources Information Center

Wibberley, Christopher

2012-01-01

This paper presents a personal account of how a PhD supervisor came to an understanding of an approach to research that was unfamiliar to him. Additionally it addresses the question of what makes the approach, in this case bricolage, an acceptable format for academic work and in particular PhD study. Bricolage is a relatively little used approach…

Accountability: Teaching through Assessment and Feedback, Not Grading

ERIC Educational Resources Information Center

Wormeli, Rick

2006-01-01

Grading policies such as refusing to accept late work, giving grades of zero, and refusing to allow students to redo their work may be intended as punishment for poor performance, but such policies will not really teach students to be accountable, and they provide very little useful information about students' mastery of the material. This article…

12 CFR 263.93 - Eligibility to practice.

Code of Federal Regulations, 2010 CFR

2010-01-01

... debarment pursuant to this subpart may practice before the Board. (b) Accountants. Any accountant who is qualified to practice as a certified public accountant or public accountant and is not currently under...

12 CFR 263.93 - Eligibility to practice.

Code of Federal Regulations, 2011 CFR

2011-01-01

... debarment pursuant to this subpart may practice before the Board. (b) Accountants. Any accountant who is qualified to practice as a certified public accountant or public accountant and is not currently under...

12 CFR 263.93 - Eligibility to practice.

Code of Federal Regulations, 2013 CFR

2013-01-01

... debarment pursuant to this subpart may practice before the Board. (b) Accountants. Any accountant who is qualified to practice as a certified public accountant or public accountant and is not currently under...

12 CFR 263.93 - Eligibility to practice.

Code of Federal Regulations, 2012 CFR

2012-01-01

... debarment pursuant to this subpart may practice before the Board. (b) Accountants. Any accountant who is qualified to practice as a certified public accountant or public accountant and is not currently under...

12 CFR 263.93 - Eligibility to practice.

Code of Federal Regulations, 2014 CFR

2014-01-01

... debarment pursuant to this subpart may practice before the Board. (b) Accountants. Any accountant who is qualified to practice as a certified public accountant or public accountant and is not currently under...

Financial Accounting Concepts and DoN/DoD Financial Reporting Practice

DTIC Science & Technology

1993-03-01

continue on reverse if necessary and identify by block number) FIELD GROUP SUBGROUP Financial accounting/reporting concepts. Depreciation , Inventory... DEPRECIATION ................ ................. 7 1. DEFINITION ............... ................ 7 2. CONTEXT ................. .................. 7 3...include; 1. Financial Reporting 2. Ratio Analysis for a Ships Store 3. Timing ° •sues 2 4. Inventory Accounting and Standard Pricing 5. Depreciation 6. Pro

Reclaiming "Sense" from "Cents" in Accounting Education

ERIC Educational Resources Information Center

Dellaportas, Steven

2015-01-01

This essay adopts an interpretive methodology of relevant literature to explore the limitations of accounting education when it is taught purely as a technical practice. The essay proceeds from the assumption that conventional accounting education is captured by a positivistic neo-classical model of decision-making that draws on economic rationale…

Box-ticking and Olympic high jumping - Physicians' perceptions and acceptance of national physician validation systems.

PubMed

Sehlbach, Carolin; Govaerts, Marjan J B; Mitchell, Sharon; Rohde, Gernot G U; Smeenk, Frank W J M; Driessen, Erik W

2018-05-24

National physician validation systems aim to ensure lifelong learning through periodic appraisals of physicians' competence. Their effectiveness is determined by physicians' acceptance of and commitment to the system. This study, therefore, sought to explore physicians' perceptions and self-reported acceptance of validation across three different physician validation systems in Europe. Using a constructivist grounded-theory approach, we conducted semi-structured interviews with 32 respiratory specialists from three countries with markedly different validation systems: Germany, which has a mandatory, credit-based system oriented to continuing professional development; Denmark, with mandatory annual dialogs and ensuing, non-compulsory activities; and the UK, with a mandatory, portfolio-based revalidation system. We analyzed interview data with a view to identifying factors influencing physicians' perceptions and acceptance. Factors that influenced acceptance were the assessment's authenticity and alignment of its requirements with clinical practice, physicians' beliefs about learning, perceived autonomy, and organizational support. Users' acceptance levels determine any system's effectiveness. To support lifelong learning effectively, national physician validation systems must be carefully designed and integrated into daily practice. Involving physicians in their design may render systems more authentic and improve alignment between individual ambitions and the systems' goals, thereby promoting acceptance.

Freeform solar concentrator with a highly asymmetric acceptance cone

NASA Astrophysics Data System (ADS)

Wheelwright, Brian; Angel, J. Roger P.; Coughenour, Blake; Hammer, Kimberly

2014-10-01

A solar concentrator with a highly asymmetric acceptance cone is investigated. Concentrating photovoltaic systems require dual-axis sun tracking to maintain nominal concentration throughout the day. In addition to collecting direct rays from the solar disk, which subtends ~0.53 degrees, concentrating optics must allow for in-field tracking errors due to mechanical misalignment of the module, wind loading, and control loop biases. The angular range over which the concentrator maintains <90% of on-axis throughput is defined as the optical acceptance angle. Concentrators with substantial rotational symmetry likewise exhibit rotationally symmetric acceptance angles. In the field, this is sometimes a poor match with azimuth-elevation trackers, which have inherently asymmetric tracking performance. Pedestal-mounted trackers with low torsional stiffness about the vertical axis have better elevation tracking than azimuthal tracking. Conversely, trackers which rotate on large-footprint circular tracks are often limited by elevation tracking performance. We show that a line-focus concentrator, composed of a parabolic trough primary reflector and freeform refractive secondary, can be tailored to have a highly asymmetric acceptance angle. The design is suitable for a tracker with excellent tracking accuracy in the elevation direction, and poor accuracy in the azimuthal direction. In the 1000X design given, when trough optical errors (2mrad rms slope deviation) are accounted for, the azimuthal acceptance angle is +/- 1.65°, while the elevation acceptance angle is only +/-0.29°. This acceptance angle does not include the angular width of the sun, which consumes nearly all of the elevation tolerance at this concentration level. By decreasing the average concentration, the elevation acceptance angle can be increased. This is well-suited for a pedestal alt-azimuth tracker with a low cost slew bearing (without anti-backlash features).

Can acceptable risk be defined in wildland firefighting?

Treesearch

David Clancy

2011-01-01

Risk is an ever-present challenge for fire agencies, fire managers, and firefighters, who must ensure that risks are managed at a level that is as low as reasonably practicable. This challenge provides a significant dilemma as there is no one prescriptive method for—or consensus on—defining "acceptable risk" in the field of firefighting....

12 CFR 741.204 - Maximum public unit and nonmember accounts, and low-income designation.

Code of Federal Regulations, 2010 CFR

2010-01-01

... low-income designation. 741.204 Section 741.204 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Unions § 741.204 Maximum public unit and nonmember accounts, and low-income designation. Any credit union...) Obtain a low-income designation in order to accept nonmember accounts, other than from public units or...

Accounting for Independent Schools.

ERIC Educational Resources Information Center

Sonenstein, Burton

The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

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…

Maternal Acceptance: Its Contribution to Children's Favorable Perceptions of Discipline and Moral Identity.

PubMed

Patrick, Renee B; Gibbs, John C

2016-01-01

The authors examined the contribution of maternal acceptance or warmth to children's and adolescents' perceptions of discipline and formation of moral identity. The sample consisted of 93 male and female students from Grades 5, 8, and 10 and their mothers. Students completed measures pertaining to perceived maternal discipline practices and acceptance-rejection, as well as moral identity. A subsample of mothers reported on their accepting or rejecting actions toward their children. Children were more likely to feel accepted, if their mothers used inductive discipline (vs. power assertion and love withdrawal). Perceived acceptance was also related to more favorable discipline evaluations in certain respects. Specifically, inductive discipline recipients who felt accepted also evaluated induction as appropriate and responded to it with positive and guilt-related emotions. Power assertion was evaluated as appropriate among those children who did feel accepted. Finally, among inductive discipline recipients, those who felt accepted also reported higher moral identity.

Meditation experts try Virtual Reality Mindfulness: A pilot study evaluation of the feasibility and acceptability of Virtual Reality to facilitate mindfulness practice in people attending a Mindfulness conference.

PubMed Central

Navarro-Haro, María V.; López-del-Hoyo, Yolanda; Campos, Daniel; Linehan, Marsha M.; Hoffman, Hunter G.; García-Palacios, Azucena; Modrego-Alarcón, Marta; Borao, Luis; García-Campayo, Javier

2017-01-01

Regular mindfulness practice benefits people both mentally and physically, but many populations who could benefit do not practice mindfulness. Virtual Reality (VR) is a new technology that helps capture participants’ attention and gives users the illusion of “being there” in the 3D computer generated environment, facilitating sense of presence. By limiting distractions from the real world, increasing sense of presence and giving people an interesting place to go to practice mindfulness, Virtual Reality may facilitate mindfulness practice. Traditional Dialectical Behavioral Therapy (DBT®) mindfulness skills training was specifically designed for clinical treatment of people who have trouble focusing attention, however severe patients often show difficulties or lack of motivation to practice mindfulness during the training. The present pilot study explored whether a sample of mindfulness experts would find useful and recommend a new VR Dialectical Behavioral Therapy (DBT®) mindfulness skills training technique and whether they would show any benefit. Forty four participants attending a mindfulness conference put on an Oculus Rift DK2 Virtual Reality helmet and floated down a calm 3D computer generated virtual river while listening to digitized DBT® mindfulness skills training instructions. On subjective questionnaires completed by the participants before and after the VR DBT® mindfulness skills training session, participants reported increases/improvements in state of mindfulness, and reductions in negative emotional states. After VR, participants reported significantly less sadness, anger, and anxiety, and reported being significantly more relaxed. Participants reported a moderate to strong illusion of going inside the 3D computer generated world (i.e., moderate to high “presence” in VR) and showed high acceptance of VR as a technique to practice mindfulness. These results show encouraging preliminary evidence of the feasibility and acceptability of

The purpose of United Nations Security Council practice: Contesting competence claims in the normative context created by the Responsibility to Protect

PubMed Central

Ralph, Jason; Gifkins, Jess

2016-01-01

Practice theory provides important insights into the workings of the Security Council. The contribution is currently limited, however, by the conjecture that practice theory operates on ‘a different analytical plane’ to norm/normative theory. Building on existing critiques, we argue that analysing practices separately from normative positions risks misappropriating competence and reifying practice that is not fit for purpose. This risk is realized in Adler-Nissen and Pouliot’s practice-based account of the Libya crisis. By returning the normative context created by the Responsibility to Protect to the analytical foreground, and by drawing on a pragmatic conception of ‘ethical competence’, we find that pre-reflexive practices uncritically accepted as markers of competence — for example, ‘penholding’ — can contribute to the Council’s failure to act collectively in the face of mass atrocity. Drawing on extensive interview material, we offer an alternative account of the Libya intervention, finding that the practices of the permanent three (France, the UK and the US) did not cultivate the kind of collective consciousness that is required to implement the Responsibility to Protect. This is further illustrated by an account of the Security Council’s failure in Syria, where the permanent three’s insistence on regime change instrumentalized the Council at the expense of Responsibility to Protect-appropriate practice. This changed when elected members became ‘penholders’. Practice theory can facilitate learning processes that help the Council meet its responsibilities, but only through an approach that combines its insights with those of norm/normative theory. PMID:29278256

User acceptance of mobile commerce: an empirical study in Macau

NASA Astrophysics Data System (ADS)

Lai, Ivan K. W.; Lai, Donny C. F.

2014-06-01

This study aims to examine the positive and negative factors that can significantly explain user acceptance of mobile commerce (m-commerce) in Macau. A technology acceptance model for m-commerce with five factors is constructed. The proposed model is tested using data collected from 219 respondents. Confirmatory factor analysis is performed to examine the reliability and validity of the model, and structural equation modelling is performed to access the relationship between behaviour intention and each factor. The acceptance of m-commerce is influenced by factors including performance expectancy, social influence, facilitating conditions and privacy concern; while effort expectancy is insignificant in this case. The results of the study are useful for m-commerce service providers to adjust their strategies for promoting m-commerce services. This study contributes to the practice by providing a user technology acceptance model for m-commerce that can be used as a foundation for future research.

The "general recognition and acceptance" standard of objectivity for good faith in prescribing: legal and medical implications.

PubMed

Brushwood, David B

2007-01-01

The United States Court of Appeals for the 4th Circuit has ruled that a jury considering charges of drug trafficking against a pain management physician should be instructed that the defendant's good faith is a defense to the charges. The court rejected a subjective standard of good faith, and instead ruled that the good faith of the defendant must be evaluated from an objective perspective. This objective standard requires that the jury determine whether the defendant was practicing in accordance with the standard generally recognized and accepted in the United States. General recognition and acceptance are determined on a case-by-case basis, within the context of a defendant's practice. Simply because a physician's practice is out of the norm for many physicians does not mean it can't be generally recognized and accepted within the standard of medical practice. Expert witness testimony of pain management physicians will assist juries in the application of this standard for good faith in prescribing.

Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?

ERIC Educational Resources Information Center

Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan

2016-01-01

Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public…

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

ERIC Educational Resources Information Center

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

2011-01-01

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

Communication techniques for improved acceptance and adherence with therapeutic footwear.

PubMed

van Netten, Jaap J; Francis, Anthony; Morphet, Ashley; Fortington, Lauren V; Postema, Klaas; Williams, Anita

2017-04-01

Clients' acceptance and adherence with orthoses can be influenced by a clinician's communication skills. In this clinical note, we describe two communication techniques, in the context of therapeutic footwear. Person-centred communication involves engaging with and listening to the attitudes of the client towards their condition, as well as discussing acceptance and expectations, in a structured consultation. Building a relationship is crucial and requires clients to feel heard and understood. An important influence on the acceptance and adherence is that a client makes a conscious decision to receive their device. This active receipt can be facilitated through shared decision making, wherein clinicians give clear, relevant and meaningful examples, based on clinical evidence, and ensure this is understood. Two communication techniques for clinicians providing therapeutic footwear are described. These can be adapted for use with provision of other assistive technologies to improve client acceptance and adherence. Clinical relevance Small changes in how clinicians communicate to their clients in daily practice can have a big influence on the subsequent acceptance and adherence with therapeutic footwear and indeed other prescribed assistive technologies.

Acceptability of contraception for men: a review.

PubMed

Glasier, Anna

2010-11-01

Methods of contraception for use by men include condoms, withdrawal and vasectomy. Prevalence of use of a method and continuation rates are indirect measures of acceptability. Worldwide, none of these "male methods" accounts for more than 7% of contraceptive use although uptake varies considerably between countries. Acceptability can be assessed directly by asking about intended (hypothetical) use and assessing satisfaction during/after use. Since they have been around for a very long time, there are very few data of this nature on condoms (as contraceptives rather than for prevention of infection), withdrawal or vasectomy. There are direct data on the acceptability of hormonal methods for men but from relatively small clinical trials which undoubtedly do not represent the real world. Surveys undertaken among the male general public demonstrate that, whatever the setting, at least 25% of men - and in most countries substantially more - would consider using hormonal contraception. Although probably an overestimate of the number of potential users when such a method becomes available, it would appear that hormonal contraceptives for men may have an important place on the contraceptive menu. Despite commonly expressed views to the contrary, most women would trust their male partner to use a hormonal method. Copyright © 2010 Elsevier Inc. All rights reserved.

Acceptance and Commitment Therapy (ACT): An Overview for Practitioners

ERIC Educational Resources Information Center

Bowden, Tim; Bowden, Sandra

2012-01-01

Acceptance and Commitment Therapy (ACT) offers school counsellors a practical and meaningful approach to helping students deal with a range of issues. This is achieved through encouraging psychological flexibility through the application of six key principles. This article describes our introduction to ACT, ACT's application to children and…

Building blocks for social accountability: a conceptual framework to guide medical schools.

PubMed

Preston, Robyn; Larkins, Sarah; Taylor, Judy; Judd, Jenni

2016-08-26

This paper presents a conceptual framework developed from empirical evidence, to guide medical schools aspiring towards greater social accountability. Using a multiple case study approach, seventy-five staff, students, health sector representatives and community members, associated with four medical schools, participated in semi-structured interviews. Two schools were in Australia and two were in the Philippines. These schools were selected because they were aspiring to be socially accountable. Data was collected through on-site visits, field notes and a documentary review. Abductive analysis involved both deductive and inductive iterative theming of the data both within and across cases. The conceptual framework for socially accountable medical education was built from analyzing the internal and external factors influencing the selected medical schools. These factors became the building blocks that might be necessary to assist movement to social accountability. The strongest factor was the demands of the local workforce situation leading to innovative educational programs established with or without government support. The values and professional experiences of leaders, staff and health sector representatives, influenced whether the organizational culture of a school was conducive to social accountability. The wider institutional environment and policies of their universities affected this culture and the resourcing of programs. Membership of a coalition of socially accountable medical schools created a community of learning and legitimized local practice. Communities may not have recognized their own importance but they were fundamental for socially accountable practices. The bedrock of social accountability, that is, the foundation for all building blocks, is shared values and aspirations congruent with social accountability. These values and aspirations are both a philosophical understanding for innovation and a practical application at the health systems and

Knowledge, attitudes, and practices regarding hantavirus disease and acceptance of a vaccine trial in rural communities of southern Chile.

PubMed

Valdivieso, Francisca; Gonzalez, Claudia; Najera, Manuel; Olea, Andrea; Cuiza, Analia; Aguilera, Ximena; Mertz, Gregory

2017-04-03

Andes hantavirus cardiopulmonary syndrome, transmitted by Oligoryzomys longicaudatus, has no approved treatment, a case fatality rate of 35%, and documented person-to-person transmission. An Andes vaccine, highly needed for prevention, is in development. We aimed to evaluate knowledge, attitudes and practices (KAP) regarding hantavirus disease and willingness to participate in a future Andes vaccine trials through a cross sectional face-to-face oral survey of a randomly selected adult sample from 2 rural communes in southern Chile. Human subjects approval was obtained from our institutional IRBs, and participants signed informed consent. We enrolled 319 subjects from Corral and 321 from Curarrehue; 98% had heard about hantavirus disease and its reservoir but only half knew about transmission, symptoms and prevention. Participants fear the disease but are only partially aware of their own risk. One third of participants reported presence of rodents inside their homes. Despite moderate confidence in their health system, most subjects perceived vaccines as beneficial, and 93% would accept an approved hantavirus vaccine. Half would agree to participate in a vaccine trial and 29% would allow their children to participate. Motivations to participate were mainly altruistic, while risk perception was the main reason for declining. Knowledge about hantavirus disease and prevention practices require reinforcement, and a vaccine trial seems feasible in these populations.

Conceptual Ecology of the Evolution Acceptance among Greek Education Students: Knowledge, Religious Practices and Social Influences

ERIC Educational Resources Information Center

Athanasiou, Kyriacos; Papadopoulou, Penelope

2012-01-01

In this study, we explored some of the factors related to the acceptance of evolution theory among Greek university students training to be teachers in early childhood education, using conceptual ecology for biological evolution as a theoretical framework. We examined the acceptance of evolution theory and we also looked into the relationship…

A Review of Navy Stock Fund Accounting Practices for Procurements from Commercial Sources.

DTIC Science & Technology

1987-06-01

determine if these systems can be improved through the application of accounting procedures currently in D S R 3’ 01 AVAILAILITY 0 ABSTRACT 21 ABSTRACT...system( s )1 and the resultant need for reconciliation between levels. The various management levels of the NSF .se different accounting systems to...purposes. 3. The cost of maintaining the inventory is reflected in a single account , the Navy Stock Account (NSA), rather than in costs associated

New accounting rules: asset allocation and portfolio management.

PubMed

Andrew, B K

1997-01-01

New accounting rules went into effect at the end of 1995 that are now starting to affect how medical practices must report income from equity and fixed income investments. This article explores the new accounting rules and considers the other factors that help practices determine investment strategies, including desired investment return, comfort with level of risk, appropriate time horizons, liquidity needs and legal restrictions. The author also presents an example that examines the different considerations that may affect an asset allocation decision, including endowments and operating reserve funds.

Group cell phones are feasible and acceptable for promoting optimal breastfeeding practices in a women's microcredit program in Nigeria

PubMed Central

Flax, Valerie L.; Ibrahim, Alawiyatu Usman; Negerie, Mekebeb; Yakubu, Danjuma; Leatherman, Sheila; Bentley, Margaret E.

2016-01-01

As part of a breastfeeding promotion intervention trial in Nigeria, we provided one cell phone per group of 5-7 microcredit clients, and instructed the group's cell phone recipient to share weekly breastfeeding voice and text messages with group members. We measured the feasibility and acceptability of using group cell phones by conducting semi-structured exit interviews with 195 microcredit clients whose babies were born during the intervention (target group), in-depth interviews with 8 phone recipients and 9 non-phone recipients, and 16 focus group discussions (FGDs) with other microcredit clients. Women in the target group said the group phone worked well or very well (64%). They were motivated to try the recommended practices because they trusted the information (58%) and had support from others (35%). Approximately 44% of target women reported that their groups met and shared messages at least once a week. Women in groups that met at least weekly had higher odds of exclusive breastfeeding up to 6 months (OR 5.6, 95% CI 1.6, 19.7) than women in groups that never met. In-depth interviews and FGDs indicated that non-phone recipients had positive feelings toward phone recipients, the group phone met participants’ needs, and messages were often shared outside the group. In conclusion, group cell phone messaging to promote breastfeeding among microcredit clients is feasible and acceptable, and can be part of an effective behavior change package. PMID:26990786

Group cell phones are feasible and acceptable for promoting optimal breastfeeding practices in a women's microcredit program in Nigeria.

PubMed

Flax, Valerie L; Ibrahim, Alawiyatu Usman; Negerie, Mekebeb; Yakubu, Danjuma; Leatherman, Sheila; Bentley, Margaret E

2017-01-01

As part of a breastfeeding promotion intervention trial in Nigeria, we provided one cell phone per group of 5-7 microcredit clients and instructed the group's cell phone recipient to share weekly breastfeeding voice and text messages with group members. We measured the feasibility and acceptability of using group cell phones by conducting semi-structured exit interviews with 195 microcredit clients whose babies were born during the intervention (target group), in-depth interviews with eight phone recipients and nine non-phone recipients, and 16 focus group discussions with other microcredit clients. Women in the target group said the group phone worked well or very well (64%). They were motivated to try the recommended practices because they trusted the information (58%) and had support from others (35%). Approximately 44% of target women reported that their groups met and shared messages at least once a week. Women in groups that met at least weekly had higher odds of exclusive breastfeeding up to 6 months (OR 5.6, 95% CI 1.6, 19.7) than women in groups that never met. In-depth interviews and focus group discussions indicated that non-phone recipients had positive feelings towards phone recipients, the group phone met participants' needs, and messages were often shared outside the group. In conclusion, group cell phone messaging to promote breastfeeding among microcredit clients is feasible and acceptable and can be part of an effective behaviour change package. © 2016 John Wiley & Sons Ltd.

The Perceptions and Experiences of Students in a Paperless Accounting Class

ERIC Educational Resources Information Center

Teeter, Steve; Madsen, Susan R.; Hughes, Jason; Eagar, Brent

2007-01-01

Although financial accounting practices in business have capitalized on the use of technology, this technology has not been fully integrated in higher education for accounting students. While traditional accounting courses laboriously involve rote transcription of debits and credits, educational technology in accounting courses may prove…

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Similarity of wh-Phrases and Acceptability Variation in wh-Islands

PubMed Central

Atkinson, Emily; Apple, Aaron; Rawlins, Kyle; Omaki, Akira

2016-01-01

In wh-questions that form a syntactic dependency between the fronted wh-phrase and its thematic position, acceptability is severely degraded when the dependency crosses another wh-phrase. It is well known that the acceptability degradation in wh-island violation ameliorates in certain contexts, but the source of this variation remains poorly understood. In the syntax literature, an influential theory – Featural Relativized Minimality – has argued that the wh-island effect is modulated exclusively by the distinctness of morpho-syntactic features in the two wh-phrases, but psycholinguistic theories of memory encoding and retrieval mechanisms predict that semantic properties of wh-phrases should also contribute to wh-island amelioration. We report four acceptability judgment experiments that systematically investigate the role of morpho-syntactic and semantic features in wh-island violations. The results indicate that the distribution of wh-island amelioration is best explained by an account that incorporates the distinctness of morpho-syntactic features as well as the semantic denotation of the wh-phrases. We argue that an integration of syntactic theories and perspectives from psycholinguistics can enrich our understanding of acceptability variation in wh-dependencies. PMID:26793156

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

PubMed

Mitsumori, K

1993-01-01

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

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

DTIC Science & Technology

1999-01-11

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

Towards a Comparative and International History of School Testing and Accountability

ERIC Educational Resources Information Center

Dorn, Sherman; Ydesen, Christian

2014-01-01

The speed and extent of modern school accountability have obscured the history of testing and accountability. This brief introduction identifies central themes of historical research into educational accountability and recurring traits associated with accountability practices. We hope our colleagues and this special issue will also help to…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-19

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

The effect of accountable care organizations on oncology practice.

PubMed

Shulman, Lawrence N

2014-01-01

Cancer care accounts for a significant portion of the rise in health care costs, and therefore, as national efforts escalate to control cost, cancer care will be a focus of concern. Cost increases in cancer care are related to many factors, including increasing cancer incidence in an aging population, the introduction of new high-cost therapeutics, and the high cost of end-of-life care. Accountable care organizations (ACOs) have been one of the major efforts directed at controlling health care costs. How cancer care will fit into the rubric of ACOs is not entirely clear but will certainly evolve over the coming years. The oncology profession has the opportunity to play a role in this evolution or could leave the evolution to others driving the process, such as the Centers for Medicare and Medicaid Services (CMS), private payers, and ACOs. Ideally all parties will work together to provide a construct for high-value, high-quality care for patients with cancer while contributing to cost control in overall health care.

Citizens' views on the practices of zero-grazing and cow-calf separation in the dairy industry: Does providing information increase acceptability?

PubMed

Hötzel, Maria J; Cardoso, Clarissa S; Roslindo, Angélica; von Keyserlingk, Marina A G

2017-05-01

pasture and that cows are separated from their calf at birth. Independent of provision of additional information, most participants did not support these practices. Provision of brief explanatory information played a minor role in influencing people's views, but failed to result in general acceptance. Copyright © 2017 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

Cooperative Games as an Intervention to Promote Cross-racial Acceptance.

ERIC Educational Resources Information Center

Rogers, Marian; And Others

1981-01-01

More cross-racial interaction was found among boys because they participate in more team sports. Cooperative games have a strong potential for facilitating social acceptance among desegregated elementary school girls. Observations of cross-racial prosocial and antagonistic interactions revealed the practical value of games for increasing…

PACS: acceptance test, quality control, warranty, and maintenance continuum

NASA Astrophysics Data System (ADS)

Romlein, John R.; Norton, Gary S.; Lyche, David K.; Richardson, Ronald R., Jr.

1999-07-01

As PACS gain greater acceptance and use in medical facilities the question of life cycle management must be addressed in terms that relate to the common business practices for medical information system and medical devices. The issues in life cycle management of such a system are relatively new to the industry. Increased use of PACS within the medical community requires that standardized life cycle management practices by developed and implemented. This paper develops a new of life cycle issues as cyclic and related events that are not only manageable, but also predictable in terms, of, frequency, duration data content, data exchange, potential outcomes, staffing requirement, documentation, and staff interaction. This view is presented as a continuum that begins at the acceptance testing of a PACS and continues throughout its life cycle. The continuum incorporates the required relationship between quality control testing and maintenance actions during warranty period and the maintenance years. Interrelated cyclic events are described that bind these processes together and provide a basis for long-term proactive management of PACS in a medical environment.

Milestones on the social accountability journey: Family medicine practice locations of Northern Ontario School of Medicine graduates.

PubMed

Hogenbirk, John C; Timony, Patrick E; French, Margaret G; Strasser, Roger; Pong, Raymond W; Cervin, Catherine; Graves, Lisa

2016-03-01

To assess the effect of different levels of exposure to the Northern Ontario School of Medicine's (NOSM's) distributed medical education programs in northern Ontario on FPs' practice locations. Cross-sectional design using longitudinal survey and administrative data. Canada. All 131 Canadian medical graduates who completed FP training in 2011 to 2013 and who completed their undergraduate (UG) medical degree or postgraduate (PG) residency training or both at NOSM. Exposure to NOSM's medical education program at the UG (n = 49) or PG (n = 31) level or both (n = 51). Primary practice location in September of 2014. Approximately 16% (21 of 129) of FPs were practising in rural northern Ontario, 45% (58 of 129) in urban northern Ontario, and 5% (7 of 129) in rural southern Ontario. Logistic regression found that more rural Canadian background years predicted rural practice in northern Ontario or Ontario, with odds ratios of 1.16 and 1.12, respectively. Northern Canadian background, sex, marital status, and having children did not predict practice location. Completing both UG and PG training at NOSM predicted practising in rural and northern Ontario locations with odds ratios of 4.06 to 48.62. Approximately 61% (79 of 129) of Canadian medical graduate FPs who complete at least some of their training at NOSM practise in northern Ontario. Slightly more than a quarter (21 of 79) of these FPs practise in rural northern Ontario. The FPs with more years of rural background or those with greater exposure to NOSM's medical education programs had higher odds of practising in rural northern Ontario. This study shows that NOSM is on the road to reaching one of its social accountability milestones.

A Deliberate Practice Account of Typing Proficiency in Everyday Typists

ERIC Educational Resources Information Center

Keith, Nina; Ericsson, K. Anders

2007-01-01

The concept of deliberate practice was introduced to explain exceptional performance in domains such as music and chess. We apply deliberate practice theory to intermediate-level performance in typing, an activity that many people pursue on a regular basis. Sixty university students with several years typing experience participated in laboratory…

Transfusion practice in Helsinki University Central Hospital: an analysis of diagnosis-related groups (DRG).

PubMed

Syrjälä, M T; Kytöniemi, I; Mikkolainen, K; Ranimo, J; Lauharanta, J

2001-12-01

Transfusion data combined with data automatically recorded in hospital databases provides an outstanding tool for blood utilization reporting. When the reporting is performed with an online analytical processing (OLAP) tool, real time reporting can be provided to blood subscribers. When this data is combined with a common patient classification system, Diagnosis-Related Groups (DRG), it is possible to produce statistical results, that are similar in different institutions and may provide a means for international transfusion bench-marking and cost comparison. We use a DRG classification to describe the transfusion practice in Helsinki University Central Hospital. The key indicators include the percentage of transfused patients, the number of transfused units and costs in different DRG groups, as well as transfusion rates per DRG weighted treatment episodes. Ninety-three per cent of all transfusions could be classified into different DRGs. The largest blood-using DRG group was acute adult leukaemia (DRG 473), which accounted for 10.4% of all transfusion costs. The 13 largest blood consuming DRGs accounted for half the total costs in 1998. Currently, there is a lack of an internationally accepted standardized way to report institutional or national transfusion practices. DRG-based transfusion reporting might serve as a means for transfusion benchmarking and thus aid studies of variations in transfusion practice.

Teaching Business Ethics in Accounting Classes.

ERIC Educational Resources Information Center

D'Aquila, Jill M.

1999-01-01

Accounting graduates must be able to recognize and resolve ethical dilemmas. Ethics should be taught frequently and in short doses, using such methods as videotapes, discussions of current events, and cases of real company practices. (SK)

Partnership and Recognition in Action Research: Understanding the Practices and Practice Architectures for Participation and Change

ERIC Educational Resources Information Center

Edwards-Groves, Christine; Olin, Anette; Karlberg-Granlund, Gunilla

2016-01-01

This article is the first and introductory article of this special issue. The article gives a societist account of the principles of partnership and recognition as they are encountered and experienced in practices in action research. A societist account of practices requires a social theory for understanding practices. Therefore, the article…

Different Perspectives on Technology Acceptance: The Role of Technology Type and Age

NASA Astrophysics Data System (ADS)

Arning, Katrin; Ziefle, Martina

Although eHealth technologies offer an enormous potential to improve healthcare, the knowledge about key determinants of acceptance for eHealth technology is restricted. While the underlying technology of eHealth technologies and Information and Communication technology (ICT) is quite similar, utilization contexts and using motives are quite different. In order to explore the role of technology type on acceptance, we contrasted central application characteristics of both technology types using the scenario technique. A questionnaire was administered (n = 104) measuring individual variables (age, gender) and attitudes regarding an eHealth application (blood sugar meter) in contrast to an ICT device (Personal Digital Assistant, PDA). Older users basically approved the utilization of health-related technologies and perceived lower usability barriers. In addition, we identified main utilization motives of eHealth technology and technology-specific acceptance patterns, especially regarding issues of data safety in the eHealth context. Effects of age and gender in acceptance ratings suggest a differential perspective on eHealth acceptance. Finally, practical interventions were derived in order to support eHealth device design and to promote acceptance of eHealth technology.

Guidelines clarify managed care accounting procedures.

PubMed

Cheramy, S J; Garner, M

1989-08-01

Two new documents offer guidance for accounting issues involved in managed care programs. The American Institute of Certified Public Accountants' Statement of Position 89-5 and HFMA's Principles and Practices Board Statement No. 11 address risk contracting from the perspective of the managed care program and the healthcare provider, respectively. One key issue addressed in the documents is the timing of expense recognition of the costs of providing health services to members of managed care plans.

Independent practice associations and physician-hospital organizations can improve care management for smaller practices.

PubMed

Casalino, Lawrence P; Wu, Frances M; Ryan, Andrew M; Copeland, Kennon; Rittenhouse, Diane R; Ramsay, Patricia P; Shortell, Stephen M

2013-08-01

Pay-for-performance, public reporting, and accountable care organization programs place pressures on physicians to use health information technology and organized care management processes to improve the care they provide. But physician practices that are not large may lack the resources and size to implement such processes. We used data from a unique national survey of 1,164 practices with fewer than twenty physicians to provide the first information available on the extent to which independent practice associations (IPAs) and physician-hospital organizations (PHOs) might make it possible for these smaller practices to share resources to improve care. Nearly a quarter of the practices participated in an IPA or a PHO that accounted for a significant proportion of their patients. On average, practices participating in these organizations provided nearly three times as many care management processes for patients with chronic conditions as nonparticipating practices did (10.4 versus 3.8). Half of these processes were provided only by IPAs or PHOs. These organizations may provide a way for small and medium-size practices to systematically improve care and participate in accountable care organizations.

Questioning Stakeholder Legitimacy: A Philanthropic Accountability Model.

PubMed

Kraeger, Patsy; Robichau, Robbie

2017-01-01

Philanthropic organizations contribute to important work that solves complex problems to strengthen communities. Many of these organizations are moving toward engaging in public policy work, in addition to funding programs. This paper raises questions of legitimacy for foundations, as well as issues of transparency and accountability in a pluralistic democracy. Measures of civic health also inform how philanthropic organizations can be accountable to stakeholders. We propose a holistic model for philanthropic accountability that combines elements of transparency and performance accountability, as well as practices associated with the American pluralistic model for democratic accountability. We argue that philanthropic institutions should seek stakeholder and public input when shaping any public policy agenda. This paper suggests a new paradigm, called philanthropic accountability that can be used for legitimacy and democratic governance of private foundations engaged in policy work. The Philanthropic Accountability Model can be empirically tested and used as a governance tool.

Accounting for Excess Purchase Price: Goodwill or Expense? Instructional Issues.

ERIC Educational Resources Information Center

Reed, Ronald O.; Elsea, John; Lilly, Martha S.

2000-01-01

Presents the issue of the accounting practice used when a business is acquired by another for a price exceeding its net assets. Discusses implications for instruction in financial accounting. (Contains 25 references.) (SK)

Toward generally accepted forensic assessment practices among clinical neuropsychologists: a survey of professional practice and common test use.

PubMed

LaDuke, Casey; Barr, William; Brodale, Donald L; Rabin, Laura A

2018-01-01

This study investigated professional practice and common test use among clinical neuropsychologists engaging in forensic assessment.  Doctorate-level psychologists active in the practice of neuropsychology and on the INS and NAN membership listings (n = 502) were surveyed about their demographics, professional practice, and common test use. Participants who reported engaging in forensic practice (n = 255) were further surveyed about their forensic practice. Forensic participants were more likely to be male and Caucasian, and reported higher ages, more years of professional experience, and a higher prevalence of board certification. While characteristics of their professional and forensic practice varied, forensic participants reported spending most of their professional time conducting neuropsychological assessments with adult clients in a private or group practice setting, focusing on civil referrals and civil legal questions involving older adult issues, developmental issues, head injury, and psychiatric issues. Common test use across neuropsychological assessment domains is presented for board-certified forensic participants (n = 77). An examination of these results reveals that the current pattern of test use is similar to the results of a more general survey of neuropsychological test use.  The findings provide insight into the practice of forensic neuropsychological assessment, and further establish the admissibility of neuropsychological evidence in the United States legal system. Results will be useful for clinical neuropsychologists, field leaders, and legal professionals hoping to gain insight into the role of clinical neuropsychology in civil and criminal legal decision-making.

Knowledge, attitudes, and practices regarding hantavirus disease and acceptance of a vaccine trial in rural communities of southern Chile

PubMed Central

Valdivieso, Francisca; Gonzalez, Claudia; Najera, Manuel; Olea, Andrea; Cuiza, Analia; Aguilera, Ximena; Mertz, Gregory

2017-01-01

ABSTRACT Andes hantavirus cardiopulmonary syndrome, transmitted by Oligoryzomys longicaudatus, has no approved treatment, a case fatality rate of 35%, and documented person-to-person transmission. An Andes vaccine, highly needed for prevention, is in development. We aimed to evaluate knowledge, attitudes and practices (KAP) regarding hantavirus disease and willingness to participate in a future Andes vaccine trials through a cross sectional face-to-face oral survey of a randomly selected adult sample from 2 rural communes in southern Chile. Human subjects approval was obtained from our institutional IRBs, and participants signed informed consent. We enrolled 319 subjects from Corral and 321 from Curarrehue; 98% had heard about hantavirus disease and its reservoir but only half knew about transmission, symptoms and prevention. Participants fear the disease but are only partially aware of their own risk. One third of participants reported presence of rodents inside their homes. Despite moderate confidence in their health system, most subjects perceived vaccines as beneficial, and 93% would accept an approved hantavirus vaccine. Half would agree to participate in a vaccine trial and 29% would allow their children to participate. Motivations to participate were mainly altruistic, while risk perception was the main reason for declining. Knowledge about hantavirus disease and prevention practices require reinforcement, and a vaccine trial seems feasible in these populations. PMID:27830976

Infant acceptance of breast milk after maternal exercise.

PubMed

Wright, Kc S; Quinn, Timothy J; Carey, Gale B

2002-04-01

Previous research reported that breast milk lactic acid (LA) levels increase after lactating women complete a bout of exhaustive exercise, resulting in poor infant acceptance of the postexercise breast milk. This highly publicized finding may not apply to more practical, everyday exercise conditions of lactating women. The purpose of the present study was to reexamine the composition and infant acceptance of postexercise breast milk while controlling maternal diet, exercise intensity, and the method, timing, and assessment of infant feeding. Twenty-four women, 2 to 4 months' postpartum, completed 3 test sessions: a maximal oxygen uptake test, a 30-minute bout of moderate exercise, and a resting control session. One hour before and 1 hour after each session, participants fully expressed their milk, placed it in a bottle familiar to the infant, fed their infant, and rated their infant's acceptance of the milk. Each feeding was videotaped and viewed individually by 3 lactation consultants who rated infant acceptance; consultants were blinded to the test sessions. Milk was analyzed for LA and infant milk consumption was measured. There were no differences in presession versus postsession values for maternal skin temperature, breast milk temperature, and infant milk acceptance as judged by either the mothers or lactation consultants. These results prevailed despite a small but significant increase in breast milk LA premaximal versus postmaximal exercise (0.09 vs 0.21 mM, respectively); there was no difference in milk LA premoderate versus postmoderate exercise, or prerest versus postrest. These data support the hypothesis that moderate or even high-intensity exercise during lactation does not impede infant acceptance of breast milk consumed 1 hour postexercise.

17 CFR 247.760 - Exemption from definition of “broker” for banks accepting orders to effect transactions in...

Code of Federal Regulations, 2013 CFR

2013-04-01

... account; and (3) Advertisements and sales literature for individual retirement or similar accounts. Advertisements and sales literature issued by or on behalf of the bank do not describe the securities order... literature. Sales literature issued by or on behalf of the bank: (i) Does not state that the bank accepts...

17 CFR 247.760 - Exemption from definition of “broker” for banks accepting orders to effect transactions in...

Code of Federal Regulations, 2011 CFR

2011-04-01

... account; and (3) Advertisements and sales literature for individual retirement or similar accounts. Advertisements and sales literature issued by or on behalf of the bank do not describe the securities order... literature. Sales literature issued by or on behalf of the bank: (i) Does not state that the bank accepts...

17 CFR 247.760 - Exemption from definition of “broker” for banks accepting orders to effect transactions in...

Code of Federal Regulations, 2012 CFR

2012-04-01

... account; and (3) Advertisements and sales literature for individual retirement or similar accounts. Advertisements and sales literature issued by or on behalf of the bank do not describe the securities order... literature. Sales literature issued by or on behalf of the bank: (i) Does not state that the bank accepts...

17 CFR 247.760 - Exemption from definition of “broker” for banks accepting orders to effect transactions in...

Code of Federal Regulations, 2014 CFR

2014-04-01

... account; and (3) Advertisements and sales literature for individual retirement or similar accounts. Advertisements and sales literature issued by or on behalf of the bank do not describe the securities order... literature. Sales literature issued by or on behalf of the bank: (i) Does not state that the bank accepts...

17 CFR 247.760 - Exemption from definition of “broker” for banks accepting orders to effect transactions in...

Code of Federal Regulations, 2010 CFR

2010-04-01

... account; and (3) Advertisements and sales literature for individual retirement or similar accounts. Advertisements and sales literature issued by or on behalf of the bank do not describe the securities order... literature. Sales literature issued by or on behalf of the bank: (i) Does not state that the bank accepts...

Achieving excellence in the management of accounts receivable.

PubMed

Ladewig, T L; Hecht, B A

1993-09-01

Recent changes in healthcare reimbursement rules and practices have made the task of accounts receivable management a particularly demanding one for most financial managers. One multihospital system, after pursuing numerous strategies to reduce its accounts receivable with only marginal levels of success, launched a systemwide initiative to share both the positive and the negative accounts receivable management experiences of each department at each hospital in the system with all patient accounting staff. The objective of the initiative was to use the lessons learned from those experiences to attain excellence in accounts receivable management throughout the system. The ultimate success of the initiative is detailed in the following article.

Predicting Acceptance of Diversity in Pre-Kindergarten Classrooms. Research Brief

ERIC Educational Resources Information Center

Sanders, Kay; Downer, Jason T.

2013-01-01

Given the increasing ethnic and language diversity within the United States, this study examined practices that acknowledge and promote diversity in pre-Kindergarten classrooms. Findings indicate that acceptance of diversity is a component of positive environments for young children, particularly in classrooms with high poverty levels where there…

Rejection and Acceptance across Contexts: Parents and Peers as Risks and Buffers for Early Adolescent Psychopathology. The TRAILS Study

ERIC Educational Resources Information Center

Sentse, Miranda; Lindenberg, Siegwart; Omvlee, Annelies; Ormel, Johan; Veenstra, Rene

2010-01-01

In a large sample of early adolescents (T2: n = 1023; M age = 13.51; 55.5% girls) it was investigated whether the effects of parental and peer acceptance and rejection on psychopathology (externalizing and internalizing problems) remain when taking into account both contexts simultaneously. Moreover, we examined whether acceptance in one context…

46 CFR 298.42 - Reporting requirements-financial statements.

Code of Federal Regulations, 2011 CFR

2011-10-01

... independent certified public accountants licensed to practice by the regulatory authority of a State or other political subdivision of the United States or, licensed public accountants licensed to practice by the... statements be in accordance with generally accepted accounting principles, by accountants as described in...

46 CFR 298.42 - Reporting requirements-financial statements.

Code of Federal Regulations, 2014 CFR

2014-10-01

... independent certified public accountants licensed to practice by the regulatory authority of a State or other political subdivision of the United States or, licensed public accountants licensed to practice by the... statements be in accordance with generally accepted accounting principles, by accountants as described in...

46 CFR 298.42 - Reporting requirements-financial statements.

Code of Federal Regulations, 2012 CFR

2012-10-01

... independent certified public accountants licensed to practice by the regulatory authority of a State or other political subdivision of the United States or, licensed public accountants licensed to practice by the... statements be in accordance with generally accepted accounting principles, by accountants as described in...

46 CFR 298.42 - Reporting requirements-financial statements.

Code of Federal Regulations, 2013 CFR

2013-10-01

... independent certified public accountants licensed to practice by the regulatory authority of a State or other political subdivision of the United States or, licensed public accountants licensed to practice by the... statements be in accordance with generally accepted accounting principles, by accountants as described in...

Gender Imbalance in Accounting Academia: Past and Present

ERIC Educational Resources Information Center

Jordan, Charles E.; Pate, Gwen R.; Clark, Stanley J.

2006-01-01

Studies conducted in the late 1980s and early 1990s reflected a gender imbalance in the accounting academy as the proportion of female professors fell far below the percentage of women accountants in practice. For a sample of doctoral-granting and nondoctoral-granting Association to Advance Collegiate Schools of Business (AACSB) institutions, the…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-02

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

Knowing Practice in English Teaching? Research Challenges in Representing the Professional Practice of English Teachers

ERIC Educational Resources Information Center

Doecke, Brenton; Green, Bill; Kostogris, Alex; Reid, Jo-Anne; Sawyer, Wayne

2007-01-01

This article problematises representations of professional practice. It investigates assumptions behind received accounts of professional practice, including professional standards that purportedly capture what accomplished English teachers "should know and be able to do", "scientific" studies that construct accounts of classrooms from the…

75 FR 5351 - Proposed Revisions to Accounting Guide for LSC Recipients

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-02

... elements of an adequate accounting and financial reporting system, including the use of specific internal... checklist of accounting procedures and internal controls. The proposed revisions update the checklist to... accounting procedures and internal controls to reflect current best practices; (7) updated and new references...

Expanded pharmacy technician roles: Accepting verbal prescriptions and communicating prescription transfers.

PubMed

Frost, Timothy P; Adams, Alex J

2017-11-01

As the role of the clinical pharmacist continues to develop and advance, it is critical to ensure pharmacists can operate in a practice environment and workflow that supports the full deployment of their clinical skills. When pharmacy technician roles are optimized, patient safety can be enhanced and pharmacists may dedicate more time to advanced clinical services. Currently, 17 states allow technicians to accept verbal prescriptions called in by a prescriber or prescriber's agent, or transfer a prescription order from one pharmacy to another. States that allow these activities generally put few legal limitations on them, and instead defer to the professional judgment of the supervising pharmacist whether to delegate these tasks or not. These activities were more likely to be seen in states that require technicians to be registered and certified, and in states that have accountability mechanisms (e.g., discipline authority) in place for technicians. There is little evidence to suggest these tasks cannot be performed safely and accurately by appropriately trained technicians, and the track record of success with these tasks spans four decades in some states. Pharmacists can adopt strong practice policies and procedures to mitigate the risk of harm from verbal orders, such as instituting read-back/spell-back techniques, or requiring the indication for each phoned-in medication, among other strategies. Pharmacists may also exercise discretion in deciding to whom to delegate these tasks. As the legal environment becomes more permissive, we foresee investment in more robust education and training of technicians to cover these activities. Thus, with the adoption of robust practice policies and procedures, delegation of verbal orders and prescription transfers can be safe and effective, remove undue stress on pharmacists, and potentially free up pharmacist time for higher-order clinical care. Copyright © 2016 Elsevier Inc. All rights reserved.

Washington Manual: A New Tool for Local School Accounting

ERIC Educational Resources Information Center

Federal Aid Planner, 1972

1972-01-01

An advance glimpse of the revised financial accounting methods for school districts recommended in a new manual from the U. S. Office of Education. The manual is designed to help school districts modernize their financial accounting procedures and their entire range of fiscal management practices. (Author/DN)

Brief Mindfulness Meditation Training Reduces Mind-Wandering: The Critical Role of Acceptance

PubMed Central

Rahl, Hayley A.; Lindsay, Emily K.; Pacilio, Laura E.; Brown, Kirk W.; Creswell, J. David

2016-01-01

Mindfulness meditation programs, which train individuals to monitor their present moment experience in an open or accepting way, have been shown to reduce mind-wandering on standardized tasks in several studies. Here we test two competing accounts for how mindfulness training reduces mind-wandering, evaluating whether the attention monitoring component of mindfulness training alone reduces mind-wandering or whether the acceptance training component is necessary for reducing mind-wandering. Healthy young adults (N=147) were randomized to either a 3-day brief mindfulness training condition incorporating instruction in both attention monitoring and acceptance, a mindfulness training condition incorporating attention monitoring instruction only, a relaxation training condition, or a reading control condition. Participants completed measures of dispositional mindfulness and treatment expectancies before the training session on Day 1 and then completed a 6-minute Sustained Attention Response Task (SART) measuring mind-wandering after the training session on Day 3. Acceptance training was important for reducing mind-wandering, such that the monitoring + acceptance mindfulness training condition had the lowest mind-wandering relative to the other conditions, including significantly lower mind-wandering relative to the monitor-only mindfulness training condition. In one of the first experimental mindfulness training dismantling studies to-date, we show that training in acceptance is a critical driver of mindfulness training reductions in mind-wandering. This effect suggests that acceptance skills may facilitate emotion regulation on boring and frustrating sustained attention tasks that foster mind-wandering, such as the SART. PMID:27819445

[Facing, accepting, growing and expecting: the practical experience of nursing students during their first clinical practice].

PubMed

Sun, Jia-Jing; Sun, Hui-Lin

2011-04-01

Clinical practice experiences, while important, can be highly stressful for nursing students and have a deep effect on their subsequent professional development. This study explored nursing student experiences during their first clinical practice. The study used exploratory and descriptive research methodologies, and researchers selected a phenomenological approach to analysis. Nine nursing students described experiences centered on their first clinical practices using daily dairies and assignments. Transcripts were analyzed using interpretative phenomenological analysis. Four major themes emerged from the data, including: (1) Joining an exciting and intimidating journey in which participants anticipated a precious learning opportunity while fearing failure; (2) Identifying professional role models in which participants learned about nursing content from nursing staff and through step by step instruction from teachers; (3) Growing into caring relationships in which participants increasingly realized the importance of communication, gave empathy and caring to patients, and discovered that patients are the best teachers; and (4) Insight into self-professional capacity and the expectation of their future learning in which participants learned from actual experience, evaluated self-performance and encouraged themselves. Such facilitated self-improvement and instilled the learning necessary to advance to the next stage. Nursing student clinical practice experiences may be used to both advance academic studies and enhance understanding of student feelings, difficulties and experiences. Such can assist nursing students to gain greater positive experiences in their profession.

Advantages of fund accounting in 'nonprofits'.

PubMed

Herzlinger, R E; Sherman, H D

1980-01-01

Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.

GRACC: New generation of the OSG accounting

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

Retzke, K.; Weitzel, D.; Bhat, S.

2016-10-14

Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certicate Distinguished Name, their affiliations, and eld of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changesmore » include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. Lastly, we will present the current architecture and working prototype.« less

GRACC: New generation of the OSG accounting

NASA Astrophysics Data System (ADS)

Retzke, K.; Weitzel, D.; Bhat, S.; Levshina, T.; Bockelman, B.; Jayatilaka, B.; Sehgal, C.; Quick, R.; Wuerthwein, F.

2017-10-01

Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certificate Distinguished Name, their affiliations, and field of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. We will present the current architecture and working prototype.

31 CFR 10.3 - Who may practice.

Code of Federal Regulations, 2010 CFR

2010-07-01

... of this advice is practice before the Internal Revenue Service. (b) Certified public accountants. Any certified public accountant who is not currently under suspension or disbarment from practice before the... Revenue Service a written declaration that the certified public accountant is currently qualified as a...

Identifying drivers for consumer acceptance and purchase intent of corn tortilla.

PubMed

Herrera-Corredor, J A; Saidu, J E P; Khachatryan, A; Prinyawiwatkul, W; Carballo-Carballo, A; Zepeda-Bautista, R

2007-11-01

The traditional production of corn tortilla has been modified by new processing technologies to make possible a commercial-scale production; this practice has resulted in products having sensory properties different from those produced by the traditional method. There is no published information on sensory attributes driving acceptance and purchase intent of corn tortillas. Identifying sensory drivers for acceptance and purchase intent of corn tortillas will help commercially produce products that satisfy consumers' expectations. A consumer study was conducted to evaluate acceptance and purchase intent of corn tortillas and determine drivers of acceptance and purchase intent of the products. Ten samples of corn tortillas were selected to represent a variety of corn tortillas available in the Mexican market. Three hundred Mexican consumers evaluated acceptability of appearance, color, thickness, rollability, resistance to tearing, aroma, chewiness, taste and aftertaste, and overall liking using a 9-point hedonic scale. Overall acceptance and purchase intent were determined with a yes/no scale. Analysis of variance and multivariate analysis of variance revealed that consumers were able to differentiate differences in sensory acceptability among 10 samples. For example, 2 homemade and 1 small commercial-scale samples, with an overall liking score of 6.6 to 6.7, were more acceptable than others. Rollability, resistance to tearing, and chewiness were attributes underlying overall differences among 10 samples. Attributes determining overall acceptance of corn tortillas were chewiness and overall liking. Purchase intent was influenced by overall appearance, rollability, chewiness, taste, and overall liking. This study revealed critical sensory attributes and their weights given by Mexican consumers when making decisions for acceptance and purchase intent of corn tortilla.

Improving School Accountability in California

ERIC Educational Resources Information Center

Larsen, S. Eric; Lipscomb, Stephen; Jaquet, Karina

2011-01-01

Federal education policy will soon undergo a major revision, with significant consequences for the state's own policy and practices. This report seeks to help federal and state policymakers consider this restructuring and one of its core questions: How should schools and school districts be held accountable for the academic progress of their…

Inventory information approval system certification and flexible spending account purchases.

PubMed

Shuey, Brandon; Williams, La Vonn A

2010-01-01

There is no question that 2009 was a year of change within the pharmacy industry. Several new requirements were implemented, including the need for an Inventory Information Approval System for accepting flexible spending or health reimbursement account cords. Some pharmacies relied on the 90% exemption rule, which is discussed within this article, or an alternative method to avoid the expense of a point of sale. However, with flexible spending or health reimbursement account card participation expected to reach 85% in 2010, now bay be the time for compounding pharmacists to weigh the pros and cons of Inventory Information Approval System certification.

[Organization of socially acceptable working hours in nursing].

PubMed

Büssing, A; Glaser, J

1994-05-01

Three dimensions in the structure of the working hour system of nurses, rendering them socially acceptable, are becoming important: duration of the working day, the time of day which is being worked and the distribution of working hours. The latter two are of particular importance because flexible shift is becoming the dominant pattern in nursing. Six indicators are discussed as criteria for social acceptability: security of employment which includes access to the labour-market, level of income, health, opportunity for social relationships, social participation, and autonomy. Responses of 297 nurses in one General Hospital taking part in a study, were analysed to examine empirically the concept of 'socially acceptable structure of the working hours'. Ideal and factual patterns are considered first. Secondly aspects of autonomy are considered and the way this depends on time, thirdly the criteria used to define 'social acceptability' are examined for validity. Results show firstly the cross contrast between the hospital's expectation and the nurses' wishes with regard to working hours. Furthermore, inspite of the demand for flexibility, staff have very little choice and there is little sign of joint decision making. Thirdly results show that health, interpersonal and social aspects are of special importance and that, correspondingly, in the view of nurses, financial and practical problems are of lesser importance in their every day life.

Did the use of chloroform by Queen Victoria influence its acceptance in obstetric practice?

PubMed

Connor, H; Connor, T

1996-10-01

Examination of contemporaneous publications suggests that the use of chloroform by Queen Victoria in 1853 did not result in the major breakthrough in the acceptability of obstetric anaesthesia with which the event has been credited by some later writers.

ATTITUDES AND ACCEPTANCE OF NIGERIANS TOWARDS VASECTOMY--A COMPARISON OF MARRIED MEN AND WOMEN IN LAGOS.

PubMed

Tijani, K H; Ojewola, R W; Yahya, G L; Oluwole, A A; Odusanya, B

2013-03-01

Nigeria with a growth rate of 28%, accounts for over two thirds of the West African population. It also has one of the highest maternal mortality rates in the world with contraceptive prevalence among married couples less than 10%. Despite its safety and efficacy vasectomy appears to be unpopular in our environment. To assess the perception and acceptance of married men and women towards vasectomy and the influence of the spouse on the man's decision to accept or reject vasectomy. A cross sectional questionnaire based study. With an estimated population of 20 million, Lagos is the most cosmopolitan and urbanised city in Nigeria and accounts for 65% of all commercial activities in the country. Virtually all the tribes in Nigeria are represented in the city. Literate pregnant women recruited from the antenatal clinics and literate new fathers. All subjects were recruited from three health facilities in the Lagos metropolis. Twenty seven point five and twenty one percent of the men and women respectively had a good Knowledge of vasectomy while 49.1% and 19% of all men and women respectively with good knowledge would accept vasectomy (or agree for their spouses to have the procedure). Overall acceptance rates for men and women were 26 and 13.5% respectively while 92% of men who can opt for vasectomy will only do so if their spouses agree. Knowledge about vasectomy was the strongest single factor influencing the acceptance of vasectomy (p= 0.013) with stronger correlation among men than women (p=0.005 vrs p=.0.023). Knowledge and acceptance of vasectomy is significantly better in males than female Nigerians living in Lagos.

Risk-accepting personality and personal protective equipment use within the Agricultural Health Study.

PubMed

DellaValle, Curt T; Hoppin, Jane A; Hines, Cynthia J; Andreotti, Gabriella; Alavanja, Michael C R

2012-01-01

Pesticide exposures can be reduced by use of personal protective equipment as well as proper mixing and application practices. The authors examined the effects of risk-accepting personality on personal protective equipment (PPE) use and mixing and application practices among private pesticide applicators and their spouses within the Agricultural Health Study (AHS) in Iowa and North Carolina and commercial applicators in Iowa. The AHS follow-up questionnaire included four questions designed to assess attitudes toward risk. Analysis was limited to those who were currently working on a farm or registered as a commercial applicator and indicated current pesticide use (n=25,166). Respondents who answered three or more questions in the affirmative (private applicators: n=4160 [21%]; commercial applicators: n=199 [14%]; spouses: n=829 [23%]) were classified as having a risk-accepting personality. Logistic regression was used to evaluate specific work practices associated with risk-accepting attitudes. Among private applicators, the likelihood of using any PPE when mixing or loading pesticides was lower among risk-acceptors compared to risk-averse individuals (odds ratio [OR] = 0.72, 95% confidence interval [CI]: 0.65-0.79). A similar relationship was observed among commercial applicators (OR = 0.77, 95% CI: 0.34-1.77) but not among spouses (OR = 1.09, 95% CI: 0.90-1.33). Among private applicators, risk-acceptors were more likely than the risk-averse to apply pesticides within 50 feet of the home (OR = 1.21, 95% CI: 1.01-1.44), compared to further than ¼ mile. These findings suggest that the decisions to use personal protective equipment and properly handle/apply pesticides may be driven by risk-accepting personality traits.

Accountability Practices in Adult Education: Insights from Actor-Network Theory

ERIC Educational Resources Information Center

Fenwick, Tara

2010-01-01

Accountability mechanisms in adult education, their constitution and their effects, are of increasing concern in an era threatening massive reductions to resources for adult education activity. Such mechanisms are frequently portrayed as unassailably oppressive. However, alternative analyses have illuminated contradictions and ambiguities in the…

Harz/Vesper: Acceptance Research with Logical Relations and Pragma-Dialectics

NASA Astrophysics Data System (ADS)

Harz, M.

2012-04-01

We use two different theories for our research on the acceptance of carbon capture and storage (CCS), geothermal energy and shale gas: logical relations and pragma-dialectics. With the theory of logical relations we can describe the structure of the terminus "acceptance" as a three-place or more relationship. We use the Newtonian binominal coefficients order to reflect on the complexity of the concept of acceptance. We are exploring relations between citizens, politicians, scientists, businesses and technologies. The technological-philosophical reflection on the topic "Determinants for acceptance of new technologies" concerns the issues of "Trust", "Security" as well as "Interest and Use" as the essential constituents of acceptance. Trust: Politicians, scientists and entrepreneurs need to understand themselves as advocates of acceptance. Acceptance is not automatic but requires a great effort and continuous personal commitment, as you want to secure acceptance not only for the short-term but for the long-term. The confidence curve follows a hysteresis loop as known from the magnetization of materials: It requires a significant effort. If the existing trust is lost due to erroneous communication or incorrect political action, the restoration effort is significantly greater. Citizens need to understand themselves as being asked for acceptance and as actively influencing the shapes of their life. They may not feel as victims or sufferers from technological developments but should have a realistic feeling of being able to influence - in fact - anything. "Openness creates openness." (H.-J. Bullinger) Security: The advocate promoting acceptance must take into account the security needs of the citizens with regard to the technologies which are supposed to be accepted. Even irrational fears are actual fears that can prevent acceptance. Interests and Goals of Usage: The advocate promoting acceptance must - sincerely and publicly - express his interest in the use and goals

Using Financial Information in Continuing Education. Accepted Methods and New Approaches.

ERIC Educational Resources Information Center

Matkin, Gary W.

This book, which is intended as a resource/reference guide for experienced financial managers and course planners, examines accepted methods and new approaches for using financial information in continuing education. The introduction reviews theory and practice, traditional and new methods, planning and organizational management, and technology.…

Breastfeeding Duration and Authoritative Feeding Practices in First-Time Mothers.

PubMed

Jansen, Elena; Mallan, Kimberley M; Byrne, Rebecca; Daniels, Lynne A; Nicholson, Jan M

2016-08-01

Longer breastfeeding duration appears to have a protective effect against childhood obesity. This effect may be partially mediated by maternal feeding practices during the first years of life. However, the few studies that have examined links between breastfeeding duration and subsequent feeding practices have yielded conflicting results. Using a large sample of first-time mothers and a newly validated, comprehensive measure of maternal feeding (the Feeding Practices and Structure Questionnaire), this study examined associations between breastfeeding duration and maternal feeding practices at child age 24 months. Mothers (n = 458) enrolled in the NOURISH trial provided data on breastfeeding at child age 4, 14, and 24 months, and on feeding practices at 24 months. Structural equation modeling was used to examine associations between breastfeeding duration and 5 nonresponsive and 4 structure-related "authoritative" feeding practices, adjusting for a range of maternal and child characteristics. The model showed acceptable fit (χ(2)/df = 1.68; root mean square error of approximation = .04, comparative fit index = .91, and Tucker-Lewis index = .89) and longer breastfeeding duration was negatively associated with 4 out of 5 nonresponsive feeding practices and positively associated with 3 out of 4 structure-related feeding practices. Overall, these results suggest that mothers who breastfeed longer reported using more appropriate feeding practices. These data demonstrate an association between longer breastfeeding duration and authoritative feeding practices characterized by responsiveness and structure, which may partly account for the apparent protective effect of breastfeeding on childhood obesity. © The Author(s) 2015.

Assessment and Accountability in America Today: Background and Context

ERIC Educational Resources Information Center

Ewell, Peter T.

2008-01-01

In the wake of the Spellings Commission, critical choices need to be made about how to refashion institutional assessment practices to respond to new accountability demands, without destroying the essence of accountability as a process of continuous improvement. This article begins with a brief description of the history of assessment, with…

Impacts of monetary incentive measures on the acceptability for intelligent speed adaptation (ISA)

NASA Astrophysics Data System (ADS)

Matsuo, Kojiro; Sugihara, Mitsuru; Yamazaki, Motohiro; Mimura, Yasuhiro; Kanno, Komei; Sugiki, Nao

2017-10-01

In Japan, Mandatory Intelligent Speed Adaptation (ISA) or Voluntary ISA could be a new paradigm for urban driving speed management such as traffic calming in community streets, once it is widely disseminated. This study aims to analyze the impacts of various monetary incentive measures and individual attributes on the acceptability for several ISA installation. We conducted a stated preference (SP) surveys for the subjects who had attended in a 5-month Advisory ISA field experiment. Then we applied disaggregate model analyses to the response data. The main results were: that the acceptability for Advisory ISA is highest followed by Voluntary ISA and then Mandatory ISA; that the acceptability for ISA that operates only on community streets is high; that the acceptability becomes higher as the age of the subjects becomes higher; and that the acceptability becomes higher as the amount of the monetary incentive becomes greater, but the marginal effect becomes lower. In conclusions, the monetary incentive measures for disseminating Voluntary ISA seems to be practical.

Public acceptance of euthanasia in Europe: a survey study in 47 countries.

PubMed

Cohen, Joachim; Van Landeghem, Paul; Carpentier, Nico; Deliens, Luc

2014-02-01

In recent years, the European euthanasia debate has become more intense, and the practice was legalized in the Netherlands, Belgium, and Luxembourg. We aimed to determine the current degree of public acceptance of euthanasia across Europe and investigate what factors explain differences. Data were derived from the 2008 wave of the European Values Survey (EVS), conducted in 47 European countries (N = 67,786, response rate = 69 %). Acceptance of euthanasia was rated on a 1-10 scale. Relatively high acceptance was found in a small cluster of Western European countries, including the three countries that have legalized euthanasia and Denmark, France, Sweden and Spain. In a large part of Europe public acceptance was relatively low to moderate. Comparison with the results of the previous EVS wave (1999) suggests a tendency towards a polarization in Europe, with most of Western Europe becoming more permissive and most of Eastern Europe becoming less permissive. There is roughly a West-East division in euthanasia acceptance among the European public, making a pan-European policy approach to the issue difficult.

Transformative Learning as an "Inter-Practice" Phenomenon

ERIC Educational Resources Information Center

Hodge, Steven

2014-01-01

Transformative learning theory and practice-based theory both offer compelling but distinct accounts of adult learning. The vicissitudes of individual meaning-making is the focus of transformative learning theory whereas practice-based accounts view participation in social practices as the key to understanding learning. Despite their differing…

Accountability in action?: the case of a database purchasing decision.

PubMed

Neyland, Daniel; Woolgar, Steve

2002-06-01

The increasing prevalence of audit in university settings has raised concerns about the potentially adverse effects of invasive measures of performance upon the conduct of research and generation of knowledge. What sustains the current commitment to audit? It is argued that in order to address this question we need to understand how and to what extent notions of accountability are played out in practice. This is illustrated through the analysis of materials from an ethnographic study of 'good management practice' in the deployment of technologies in university settings. The paper examines the ways in which ideas of accountability - involving considerations such as 'value for money' - inform the practical processes of deciding about the purchase of a new database technology.

Factors affecting feasibility and acceptability of a practice-based educational intervention to support evidence-based prescribing: a qualitative study.

PubMed

Watkins, Chris; Timm, Anja; Gooberman-Hill, Rachael; Harvey, Ian; Haines, Andy; Donovan, Jenny

2004-12-01

Inappropriate and costly GP prescribing is a major problem facing Primary Care Trusts. Educational outreach into practices, alongside other measures, such as audit and feedback, have the potential to enable GP prescribing to become more evidence based. High GP prescribing costs are associated with GPs who see drug company representatives; tend to end consultations with prescriptions; and 'try out' new drugs on an 'ad hoc basis' and use this as evidence of the drug's effect. An educational intervention called 'reflective practice' was developed to meet these and other educational needs. The design of the intervention was informed by studies that have identified the pre-requisites of successful behaviour change in general practice. The study investigated the following: (i) Is it feasible for GPs to attend the sessions included in the educational intervention? (ii) Is the intervention acceptable to the participants and the session facilitators? (iii) What are the barriers to the group educational processes, and how can these be overcome? Four practices were recruited in South West England, all of them experiencing problems with prescribing appropriateness and cost. Reflective practice sessions (including a video-taped scenario) were run in each of these practices and qualitative methods were used to explore the complex attitudes and behaviour of the participants. A researcher observed and audio-taped sessions in each practice. At the end of the programme, a sample of doctors and all the facilitators were interviewed about their experiences. The recorded data were transcribed and analysed using standard qualitative methods. The doctors in the largest partnerships were those who had the greatest difficulty in attending the sessions. Elsewhere, doctors were also reluctant to become involved because of previous experience of top-down managerial initiatives about prescribing quality. Facilitators came from a broad range of professional backgrounds. While knowledge of

Accounting for Parcel-Allocation Variability in Practice: Combining Sources of Uncertainty and Choosing the Number of Allocations.

PubMed

Sterba, Sonya K; Rights, Jason D

2016-01-01

Item parceling remains widely used under conditions that can lead to parcel-allocation variability in results. Hence, researchers may be interested in quantifying and accounting for parcel-allocation variability within sample. To do so in practice, three key issues need to be addressed. First, how can we combine sources of uncertainty arising from sampling variability and parcel-allocation variability when drawing inferences about parameters in structural equation models? Second, on what basis can we choose the number of repeated item-to-parcel allocations within sample? Third, how can we diagnose and report proportions of total variability per estimate arising due to parcel-allocation variability versus sampling variability? This article addresses these three methodological issues. Developments are illustrated using simulated and empirical examples, and software for implementing them is provided.

Religiousness and Rape Myth Acceptance: Risk and Protective Effects.

PubMed

Ensz, Samantha; Jankowski, Peter J

2017-03-01

This study addressed the lack of research simultaneously examining multiple dimensions of religiousness when predicting rape myth acceptance, and extended prior findings of a mediating role for right-wing authoritarianism (i.e., uncritical submission to authority and aggressive attitude toward those who do not conform to social norms) in the association between religiousness and prejudice. The sample consisted of 99 undergraduate and graduate students ( M age = 31.87 years, 66.7% female, 80.82% White, and 93% Christian affiliated) from a religiously affiliated university in the Midwest United States. As hypothesized, dimensions of religiousness exhibited differential associations with rape myth acceptance. Religious motivation characterized by openness and exploration (i.e., quest religiousness) was a significant negative predictor of rape myth acceptance, directly, and indirectly through right-wing authoritarianism. In contrast, rigid adherence to religious beliefs, assumed to be "right" and absolutely true (i.e., religious fundamentalism), and extrinsically motivated religiousness each exhibited a positive association with rape myth acceptance through right-wing authoritarianism. In addition, internally motivated religiousness and religious fundamentalism each moderated the nonlinear effect for quest predicting rape myth acceptance. Findings suggest that uncritical religious and secular submission to external authorities or uncommitted and nonexploring religiousness may have increased the extent to which persons adhered to rape myths, whereas religious exploration was protective. Practical implications center on the need for socioculturally relevant prevention and intervention efforts with religious identifying college students.

Brief mindfulness meditation training reduces mind wandering: The critical role of acceptance.

PubMed

Rahl, Hayley A; Lindsay, Emily K; Pacilio, Laura E; Brown, Kirk W; Creswell, J David

2017-03-01

Mindfulness meditation programs, which train individuals to monitor their present-moment experience in an open or accepting way, have been shown to reduce mind wandering on standardized tasks in several studies. Here we test 2 competing accounts for how mindfulness training reduces mind wandering, evaluating whether the attention-monitoring component of mindfulness training alone reduces mind wandering or whether the acceptance training component is necessary for reducing mind wandering. Healthy young adults (N = 147) were randomized to either a 3-day brief mindfulness training condition incorporating instruction in both attention monitoring and acceptance, a mindfulness training condition incorporating attention monitoring instruction only, a relaxation training condition, or an active reading-control condition. Participants completed measures of dispositional mindfulness and treatment expectancies before the training session on Day 1 and then completed a 6-min Sustained Attention to Response Task (SART) measuring mind wandering after the training session on Day 3. Acceptance training was important for reducing mind wandering, such that the attention-monitoring plus acceptance mindfulness training condition had the lowest mind wandering relative to the other conditions, including significantly lower mind wandering than the attention-monitoring only mindfulness training condition. In one of the first experimental mindfulness training dismantling studies to-date, we show that training in acceptance is a critical driver of mindfulness-training reductions in mind wandering. This effect suggests that acceptance skills may facilitate emotion regulation on boring and frustrating sustained attention tasks that foster mind wandering, such as the SART. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

Working data together: the accountability and reflexivity of digital astronomical practice.

PubMed

Hoeppe, Götz

2014-04-01

Drawing on ethnomethodology, this article considers the sequential work of astronomers who combine observations from telescopes at two observatories in making a data set for scientific analyses. By witnessing the induction of a graduate student into this work, it aims at revealing the backgrounded assumptions that enter it. I find that these researchers achieved a consistent data set by engaging diverse evidential contexts as contexts of accountability. Employing graphs that visualize data in conventional representational formats of observational astronomy, experienced practitioners held each other accountable by using an 'implicit cosmology', a shared (but sometimes negotiable) characterization of 'what the universe looks like' through these formats. They oriented to data as malleable, that is, as containing artifacts of the observing situation which are unspecified initially but can be defined and subsequently removed. Alternating between reducing data and deducing astronomical phenomena, they ascribed artifacts to local observing conditions or computational procedures, thus maintaining previously stabilized phenomena reflexively. As researchers in data-intensive sciences are often removed from the instruments that generated the data they use, this example demonstrates how scientists can achieve agreement by engaging stable 'global' data sets and diverse contexts of accountability, allowing them to bypass troubling features and limitations of data generators.

Quantification of uncertainty in machining operations for on-machine acceptance.

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

Claudet, Andre A.; Tran, Hy D.; Su, Jiann-Chemg

2008-09-01

Manufactured parts are designed with acceptance tolerances, i.e. deviations from ideal design conditions, due to unavoidable errors in the manufacturing process. It is necessary to measure and evaluate the manufactured part, compared to the nominal design, to determine whether the part meets design specifications. The scope of this research project is dimensional acceptance of machined parts; specifically, parts machined using numerically controlled (NC, or also CNC for Computer Numerically Controlled) machines. In the design/build/accept cycle, the designer will specify both a nominal value, and an acceptable tolerance. As part of the typical design/build/accept business practice, it is required to verifymore » that the part did meet acceptable values prior to acceptance. Manufacturing cost must include not only raw materials and added labor, but also the cost of ensuring conformance to specifications. Ensuring conformance is a substantial portion of the cost of manufacturing. In this project, the costs of measurements were approximately 50% of the cost of the machined part. In production, cost of measurement would be smaller, but still a substantial proportion of manufacturing cost. The results of this research project will point to a science-based approach to reducing the cost of ensuring conformance to specifications. The approach that we take is to determine, a priori, how well a CNC machine can manufacture a particular geometry from stock. Based on the knowledge of the manufacturing process, we are then able to decide features which need further measurements from features which can be accepted 'as is' from the CNC. By calibration of the machine tool, and establishing a machining accuracy ratio, we can validate the ability of CNC to fabricate to a particular level of tolerance. This will eliminate the costs of checking for conformance for relatively large tolerances.« less

Is embellishing UCAS personal statements accepted practice in applications to medicine and dentistry?

PubMed

Kumwenda, Ben; Dowell, Jon; Husbands, Adrian

2013-07-01

The assessment of non-academic achievements through the personal statement remains part of the selection process at most UK medical and dental schools. Such statement offers applicants an opportunity to highlight their non-academic achievements, but the highly competitive nature of the process may tempt them to exaggerate their accomplishments. The challenge is that selectors cannot discern applicants' exaggerated claims from genuine accounts and the system risks preferentially selecting dishonest applicants. To explore the level and perception of deception on UCAS personal statements among applicants to medical and dental schools. To investigate the association between attitudes towards deception and various other demographic variables and cognitive ability via the UKCAT. An online survey was completed with first year students from six UK medical schools and one dental school. Questionnaire items were classified into three categories involving individual acts, how they suspect their peers behave, and overall perceptions of personal statements to influence the selection process. Descriptive statistics were used to investigate responses to questionnaire items. t-Tests were used to investigate the relationship between items, demographic variables and cognitive ability. Candidates recognized that putting fraudulent information or exaggerating one's experience on UCAS personal statement was dishonest; however there is a widespread belief that their peers do it. Female respondents and those with a higher UKCAT score were more likely to condemn deceptive practices. The existing selection process is open to abuse and may benefit dishonest applicants. Admission systems should consider investing in systems that can pursue traceable information that applicants provide, and nullify the application should it contain fraudulent information.

The need to exercise caution in accepting addiction as a reason for performing euthanasia.

PubMed

Hall, Wayne; Parker, Malcolm

2017-10-10

The recent practice in Belgium and the Netherlands of accepting addiction as a reason for performing euthanasia raises important issues for the field of addiction and the practice of euthanasia. In this paper we outline some of these issues. We also argue that physicians making decisions about whether to accept requests for euthanasia from people with an allegedly untreatable addiction should consider two issues carefully. They should ensure that: (1) the person has the capacity to give free and informed consent to undergo euthanasia; and (2) their request is the outcome of a deliberative process in which all reasonable treatment options and harm reduction measures have been offered to and considered by the person. © 2017 Society for the Study of Addiction.

Environmental reporting and accounting in Australia: progress, prospects and research priorities.

PubMed

van Dijk, Albert; Mount, Richard; Gibbons, Philip; Vardon, Michael; Canadell, Pep

2014-03-01

Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple data

Video Game Acceptance: A Meta-Analysis of the Extended Technology Acceptance Model.

PubMed

Wang, Xiaohui; Goh, Dion Hoe-Lian

2017-11-01

The current study systematically reviews and summarizes the existing literature of game acceptance, identifies the core determinants, and evaluates the strength of the relationships in the extended technology acceptance model. Moreover, this study segments video games into two categories: hedonic and utilitarian and examines player acceptance of these two types separately. Through a meta-analysis of 50 articles, we find that perceived ease of use (PEOU), perceived usefulness (PU), and perceived enjoyment (PE) significantly associate with attitude and behavioral intention. PE is the dominant predictor of hedonic game acceptance, while PEOU and PU are the main determinants of utilitarian game acceptance. Furthermore, we find that respondent type and game platform are significant moderators. Findings of this study provide critical insights into the phenomenon of game acceptance and suggest directions for future research.

Assessment and accountability: part 2 - managing failing students.

PubMed

Houghton, Trish

2016-06-08

Assessment in clinical practice is a complex role undertaken by mentors and practice teachers. This article is the second of three articles about assessment in practice. Part one examined the importance of assessment and identified various assessment methods used in clinical practice. This article considers two main themes in the assessment of practice. First, it outlines the importance of providing feedback, and explores preparation for regular feedback and the documentation used to help mentors and practice teachers undertake this activity. Second, it discusses management of failing students, and reviews the literature relating to the 'failure to fail' phenomenon. This article relates to the third domain and outcomes of the Nursing and Midwifery Council's Standards to Support Learning and Assessment in Practice on assessment and accountability.

Size acceptance as a grief process: observations from psychotherapy with lesbian feminists.

PubMed

Courtney, Jeanne

2008-01-01

Based on observations from my psychotherapy practice, I apply Kubler-Ross' five stages of grief (denial, anger, bargaining, depression, and acceptance) to the process a woman goes through when she learns about size acceptance and lets go of the unrealistic wish to make her body size conform to fat-phobic societal ideals of female beauty. Clients' presentations, therapeutic interventions, and countertransference are discussed for each stage. Lesbian feminists are likely to embrace size acceptance politics but may retain negative feelings about their own body size. In the bargaining stage, they may confound health concerns with body image issues, and it is important in their therapy to provide a holding environment that can tolerate ambivalence. My own depression stage was marked by countertransference that caused me to avoid the topic of body image with my clients. Therapists can help women in the size acceptance grief process by exploring their own evolving feelings about body image, bringing up the topic, and providing a non-judgmental holding environment.

Patients’ Acceptance of Smartphone Health Technology for Chronic Disease Management: A Theoretical Model and Empirical Test

PubMed Central

Dou, Kaili; Yu, Ping; Liu, Fang; Guan, YingPing; Li, Zhenye; Ji, Yumeng; Du, Ningkai; Lu, Xudong; Duan, Huilong

2017-01-01

Background Chronic disease patients often face multiple challenges from difficult comorbidities. Smartphone health technology can be used to help them manage their conditions only if they accept and use the technology. Objective The aim of this study was to develop and test a theoretical model to predict and explain the factors influencing patients’ acceptance of smartphone health technology for chronic disease management. Methods Multiple theories and factors that may influence patients’ acceptance of smartphone health technology have been reviewed. A hybrid theoretical model was built based on the technology acceptance model, dual-factor model, health belief model, and the factors identified from interviews that might influence patients’ acceptance of smartphone health technology for chronic disease management. Data were collected from patient questionnaire surveys and computer log records about 157 hypertensive patients’ actual use of a smartphone health app. The partial least square method was used to test the theoretical model. Results The model accounted for .412 of the variance in patients’ intention to adopt the smartphone health technology. Intention to use accounted for .111 of the variance in actual use and had a significant weak relationship with the latter. Perceived ease of use was affected by patients’ smartphone usage experience, relationship with doctor, and self-efficacy. Although without a significant effect on intention to use, perceived ease of use had a significant positive influence on perceived usefulness. Relationship with doctor and perceived health threat had significant positive effects on perceived usefulness, countering the negative influence of resistance to change. Perceived usefulness, perceived health threat, and resistance to change significantly predicted patients’ intentions to use the technology. Age and gender had no significant influence on patients’ acceptance of smartphone technology. The study also

75 FR 49913 - Draft Guidance, “Federal Greenhouse Gas Accounting and Reporting”

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-16

... an integrated strategy toward sustainability in the Federal Government and to make reduction of... agencies to measure, report, and reduce their GHG emissions. Section 9(a) of E.O. 13514 directed the... accurately account for and report GHG emissions. In particular, while a detailed approach to accepted and...

Risk-Accepting Personality and Personal Protective Equipment Use within the Agricultural Health Study

PubMed Central

DellaValle, Curt T.; Hoppin, Jane A.; Hines, Cynthia J.; Andreotti, Gabriella; Alavanja, Michael C.R.

2012-01-01

Pesticide exposures can be reduced by use of personal protective equipment as well as proper mixing and application practices. We examined the effects of risk-accepting personality on personal protective equipment (PPE) use and mixing and application practices among private pesticide applicators and their spouses within the Agricultural Health Study (AHS) in Iowa and North Carolina and commercial applicators in Iowa. The AHS follow-up questionnaire included four questions designed to assess attitudes toward risk. Analysis was limited to those who were currently working on a farm or registered as a commercial applicator and indicated current pesticide use (n=25,166). Respondents who answered three or more questions in the affirmative (private applicators: n=4,160 (21%); commercial applicators: n=199 (14%); spouses: n=829 (23%)) were classified as having a risk-accepting personality. Logistic regression was used to evaluate specific work practices associated with risk-accepting attitudes. Among private applicators, the likelihood of using any PPE when mixing or loading pesticides was lower among risk-acceptors compared to risk-averse individuals (odds ratio (OR) = 0.72; 95% Confidence Interval (CI): 0.65 – 0.79). A similar relationship was observed among commercial applicators (OR = 0.77, 95% CI: 0.34 – 1.77) but not among spouses (OR = 1.09, 95% CI: 0.90 – 1.33). Among private applicators, risk-acceptors were more likely than the risk-averse to apply pesticides within 50 ft of the home (OR=1.21; 95% CI: 1.01 – 1.44), compared to further than ¼ mile. Our findings suggest that the decisions to use personal protective equipment and properly handle/apply pesticides may be driven by risk-accepting personality traits. PMID:22732067

Mindfulness Practices for Accounting and Business Education: A New Perspective

ERIC Educational Resources Information Center

Borker, David R.

2013-01-01

For more than a decade, researchers in accounting and business education have focused on the concept of mindfulness as a source of ideas that contribute to transforming the classroom experience and the quality of student learning. This research is founded on the work of social scientists studying the general application of mindfulness to teaching…

Acceptance and practicability of a visual communication tool in smoking cessation counselling: a randomised controlled trial.

PubMed

Neuner-Jehle, Stefan; Knecht, Marianne I; Stey-Steurer, Claudia; Senn, Oliver

2013-12-01

Smoking cessation advice is important for reducing the worldwide burden of disease resulting from tobacco smoking. Appropriate risk communication formats improve the success of counselling interventions in primary care. To test the feasibility and acceptance of a smoking cessation counselling tool with different cardiovascular risk communication formats including graphs, in comparison with the International Primary Care Respiratory Group (IPCRG) 'quit smoking assistance' tool. GPs were randomised into an intervention group (using our communication tool in addition to the IPCRG sheet) and a control group (using the IPCRG sheet only). We asked participants for socioeconomic data, smoking patterns, understanding of information, motivation, acceptance and feasibility, and measured the duration and frequency of counselling sessions. Twenty-five GPs performed 2.8 counselling sessions per month in the intervention group and 1.7 in the control group (p=0.3) with 114 patients. The median duration of a session was 10 mins (control group 11 mins, p=0.09 for difference). Median patients' motivation for smoking cessation was 7 on a 10-point visual analogue scale with no significant difference before and after the intervention (p=0.2) or between groups (p=0.73 before and p=0.15 after the intervention). Median patients' ratings of motivation, selfconfidence, understanding of information, and satisfaction with the counselling were 3-5 on a 5-point Likert scale, similar to GPs' ratings of acceptance and feasibility, with no significant difference between groups. Among Swiss GPs and patients, both our innovative communication tool and the IPCRG tool were well accepted and both merit further dissemination and application in research.

The EUA Institutional Evaluation Programme: An Account of Institutional Best Practices

ERIC Educational Resources Information Center

Rosa, Maria Joao; Cardoso, Sonia; Dias, Diana; Amaral, Alberto

2011-01-01

When evaluating the EUA Institutional Evaluation Programme (IEP), Nilsson "et al." emphasised the interest in creating a data bank on good practices derived from its reports that would contribute to disseminating examples of effective quality management practices and to supporting mutual learning among universities. In IEP, evaluated…

Leader social accounts of subordinates' unethical behavior: Examining observer reactions to leader social accounts with moral disengagement language.

PubMed

Dang, Carolyn T; Umphress, Elizabeth E; Mitchell, Marie S

2017-10-01

When providing social accounts (Sitkin & Bies, 1993) for the unethical conduct of subordinates, leaders may use language consistent with cognitive strategies described by Bandura (1991, 1999) in his work on moral disengagement. That is, leader's social accounts may reframe or reconstrue subordinates' unethical conduct such that it appears less reprehensible. We predict observers will respond negatively to leaders when they use moral disengagement language within social accounts and, specifically, observers will ostracize these leaders. In addition, we predict that observer moral disengagement propensity moderates this effect, such that the relationship between leaders' use of moral disengagement language within a social account and ostracism is stronger when observer moral disengagement propensity is lower versus higher. Finally, we predict that the reason why observers ostracize the leader is because observers perceive the leader's social account with moral disengagement language as unethical. Thus, perceived leader social account ethicality is predicted to mediate the interaction effect of leader's use of moral disengagement language within social accounts and observer moral disengagement propensity on ostracism. Results from an experiment and field study support our predictions. Implications for theory and practice are discussed. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

Developing Accounting Students' Listening Skills: Barriers, Opportunities and an Integrated Stakeholder Approach

ERIC Educational Resources Information Center

Stone, Gerard; Lightbody, Margaret; Whait, Rob

2013-01-01

Accountants and employers of accounting graduates consider listening to be among the most important communication skills that graduates possess. However, accounting education practices that develop students' listening skills are uncommon. Further, in the case of listening development, the current approach of prescribing that educators do more to…

Cost analysis and the practicing radiologist/manager: an introduction to managerial accounting.

PubMed

Forman, H P; Yin, D

1996-06-01

Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability.

A Longitudinal Examination of Positive Parenting Following an Acceptance-Based Couple Intervention

PubMed Central

Morrill, Melinda Ippolito; Hawrilenko, Matt; Córdova, James V.

2015-01-01

Positive parenting practices have been shown to be essential for healthy child development, and yet have also been found to be particularly challenging for parents to enact and maintain. This paper explores an innovative approach for increasing positive parenting by targeting specific positive emotional processes within marital relationships. Couple emotional acceptance is a powerful mechanism that has repeatedly been found to improve romantic relationships, but whether these effects extend to the larger family environment is less well understood. The current longitudinal study examined the role of improved levels of acceptance in mother’s and father’s positive parenting after a couple intervention. Participants included 244 parents (122 couples) in the Marriage Checkup (MC) study, a randomized, controlled, acceptance-based, intervention study. Data indicated that both women and men experienced significantly greater felt acceptance two-weeks after the MC intervention, treatment women demonstrated greater positive parenting two weeks after the intervention, and all treatment participants’ positive parenting was better maintained than control couple’s six months later. Importantly, although mothers’ positive parenting was not influenced by different levels of felt acceptance, changes in father’s positive parenting were positively associated with changes in felt acceptance. As men felt more accepted by their wives, their levels of positive parenting changed in kind, and this effect on positive parenting was found to be mediated by felt acceptance two weeks after the MC. Overall, findings supported the potential benefits of targeting couple acceptance to generate positive cascades throughout the larger family system. PMID:26551659

Alcohol evaluations and acceptability: Examining descriptive and injunctive norms among heavy drinkers

PubMed Central

Foster, Dawn W.; Neighbors, Clayton; Krieger, Heather

2015-01-01

Objectives This study assessed descriptive and injunctive norms, evaluations of alcohol consequences, and acceptability of drinking. Methods Participants were 248 heavy-drinking undergraduates (81.05% female; Mage = 23.45). Results Stronger perceptions of descriptive and injunctive norms for drinking and more positive evaluations of alcohol consequences were positively associated with drinking and the number of drinks considered acceptable. Descriptive and injunctive norms interacted, indicating that injunctive norms were linked with number of acceptable drinks among those with higher descriptive norms. Descriptive norms and evaluations of consequences interacted, indicating that descriptive norms were positively linked with number of acceptable drinks among those with negative evaluations of consequences; however, among those with positive evaluations of consequences, descriptive norms were negatively associated with number of acceptable drinks. Injunctive norms and evaluations of consequences interacted, indicating that injunctive norms were positively associated with number of acceptable drinks, particularly among those with positive evaluations of consequences. A three-way interaction emerged between injunctive and descriptive norms and evaluations of consequences, suggesting that injunctive norms and the number of acceptable drinks were positively associated more strongly among those with negative versus positive evaluations of consequences. Those with higher acceptable drinks also had positive evaluations of consequences and were high in injunctive norms. Conclusions Findings supported hypotheses that norms and evaluations of alcohol consequences would interact with respect to drinking and acceptance of drinking. These examinations have practical utility and may inform development and implementation of interventions and programs targeting alcohol misuse among heavy drinking undergraduates. PMID:25437265

Representation of Knowledge on Some Management Accounting Techniques in Textbooks

ERIC Educational Resources Information Center

Golyagina, Alena; Valuckas, Danielius

2016-01-01

This paper examines the coverage of management accounting techniques in several popular management accounting texts, assessing each technique's claimed position within practice, its benefits and limitations, and the information sources substantiating these claims. Employing the notion of research genres, the study reveals that textbooks in their…

Intermittent auscultation of fetal heart rate during labour - a widely accepted technique for low risk pregnancies: but are the current national guidelines robust and practical?

PubMed

Sholapurkar, S L

2010-01-01

Intermittent auscultation of fetal heart rate is an accepted practice in low risk labours in many countries. National guidelines on intrapartum fetal monitoring were critically reviewed regarding timing and frequency of intermittent auscultation. Hypothetical but plausible examples are presented to illustrate that it may be possible to miss significant fetal distress with strict adherence to current guidelines. Opinion is forwarded that intermittent auscultation should be performed for 60 seconds before and after three contractions over about 10 min every half an hour in the first stage of labour. Reasons are put forward to show how this could be more practical and patient friendly and at the same time could improve detection of fetal distress. The current recommendation of intermittent auscultation every 15 min in the first stage is associated with poor compliance and leads to unnecessary burden, stress and medicolegal liability for birth attendants. Modification of current national guidelines would be desirable.

International training course on nuclear materials accountability for safeguards purposes

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

Not Available

1980-12-01

The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the firstmore » week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control.« less

Risk, Error and Accountability: Improving the Practice of School Leaders

ERIC Educational Resources Information Center

Perry, Lee-Anne

2006-01-01

This paper seeks to explore the notion of risk as an organisational logic within schools, the impact of contemporary accountability regimes on managing risk and then, in turn, to posit a systems-based process of risk management underpinned by a positive logic of risk. It moves through a number of steps beginning with the development of an…

Constructing accountability in inter-organisational collaboration: the implications of a narrow performance-based focus.

PubMed

Andersson, Johanna; Wikström, Ewa

2014-01-01

The purpose of this paper is to analyse how accounts of collaboration practice were made and used to construct accountability in the empirical context of coordination associations, a Swedish form of collaboration between four authorities in health and social care. They feature pooled budgets, joint leadership and joint reporting systems, intended to facilitate both collaboration and (shared) accountability. Empirical data were collected in field observations in local, regional and national settings. In addition, the study is based on analysis of local association documents such as evaluations and annual reports, and analysis of national agency reports. Accountability is constructed hierarchically with a narrow focus on performance, and horizontal (shared) accountability as well as outcomes are de-emphasised. Through this narrow construction of accountability the coordination associations are re-created as hierarchical and accountability is delegated rather than shared. Features such as pooled budgets, joint leadership and joint reporting systems can support collaboration but do not necessarily translate into shared accountability if accountability is interpreted and constructed hierarchically. When practice conforms to what is counted and accounted for, using the hierarchical and narrow construction of accountability, the result may be that the associations become an additional authority. That would increase rather than decrease fragmentation in the field. This research derives from first-hand observations of actor-to-actor episodes complemented with the analysis of documents and reports. It provides critical analysis of the construction and evaluation of accounts and accountability related to practice and performance in collaboration. The main contribution is the finding that despite the conditions intended to facilitate inter-organisational collaboration and horizontal accountability, the hierarchical accountability persisted.

Paying less but harvesting more: the effect of unconscious acceptance in regulating frustrating emotion.

PubMed

Ding, NanXiang; Yang, JieMin; Liu, YingYing; Yuan, JiaJin

2015-08-01

suggests that the clinical practice of acceptance therapy may need to consider using the unconscious priming of an accepting attitude, instead of intentionally instructing people to implement such a strategy, to boost the efficacy of acceptance in emotion regulation.

Development of pre-consultation prevention summary and reminder sheets for patients: preliminary study of acceptability and sustainability.

PubMed

Frank, Oliver; Aylward, Paul; Stocks, Nigel

2014-05-01

Patients attending general practices receive about 60% of indicated preventive services. Patients do not know which preventive services are indicated for them and want their GPs to offer those services. Patients arriving for consultations in three general practices received individualised prevention summary sheets. Acceptability was assessed by patient survey. Sustainability was assessed by the number of sheets printed over time. Seventy-two percent of patients discussed the advice on their sheet in the consultation, and 89% wanted to receive the sheets in the future. Practices printed 8882 sheets in the 52 weeks from the start of the trial. This new intervention seems to be acceptable and sustainable in the Australian setting. It has the potential, therefore, to increase the delivery of preventive care in general practice. A larger trial is needed to demonstrate its effect on performance of preventive activities and on patient outcomes.

Learning Marketing Accounting Skills in the Introductory Marketing Course: The Development, Use, and Acceptance of a Self-Study Tutorial

ERIC Educational Resources Information Center

Chen, Yi Ju; Greenberg, Barnett; Dickson, Peter; Goodrich, Jonathan

2012-01-01

A self-study tutorial designed to teach, through a learning-by-doing application, how important marketing accounting is to the whole firm, and why every business graduate should have a solid understanding of marketing accounting is tested using an exam and satisfaction survey. Performance on the exam and satisfaction with the tutorial depended…

Substance Use in Muslim Culture: Social and Generational Changes in Acceptance and Practice in Jordan.

PubMed

Mauseth, Kira B; Skalisky, Jordan; Clark, Noël E; Kaffer, Ray

2016-08-01

Through narrative analysis, this paper explores the changes in acceptance of and response to substance use in Muslim culture by evaluating data collected in qualitative interviews in Jordan in 2013. What is known and unknown about substance use in Muslim culture throughout the Arab world from previous research findings provides a foundation from which to explore new perspectives and compare themes between younger and older generations in Jordan. Trends of social change and behavioral expression influenced by dramatic political and social upheaval in the Arab world in the last 5 years will also be evaluated for the way in which they may be influencing both substance use and its acceptance among young adults in this population. Recommendations for future research and work in this area are also provided based on these findings.

17 CFR 210.2-02 - Accountants' reports and attestation reports.