Science.gov

Sample records for accepted accounting practices

  1. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The accounting provisions contained in this part are based on generally accepted accounting principles...

  2. Consumer acceptance of accountable-eHealth systems.

    PubMed

    Gajanayake, Randike; Iannella, Renato; Sahama, Tony

    2014-01-01

    In this paper, we present the results of a survey conducted to measure the attitudes of eHealth consumers towards Accountable-eHealth systems, which are designed for information privacy management. We developed a research model that identify the factors contributing to system acceptance from quantitative data of 187 completed survey responses from university students studying non-health-related courses at university (Queensland, Australia). The research model is validated using structural equation modeling and can be used to identify how specific characteristics of Accountable-eHealth systems would affect their overall acceptance by future eHealth consumers. PMID:25160334

  3. 2 CFR 200.49 - Generally Accepted Accounting Principles (GAAP).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Generally Accepted Accounting Principles (GAAP). 200.49 Section 200.49 Grants and Agreements Office of Management and Budget Guidance for Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GUIDANCE Reserved UNIFORM ADMINISTRATIVE...

  4. Accounting practice diversity in the healthcare industry.

    PubMed

    Robbins, W A; Turpin, R

    1993-05-01

    A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations. PMID:10145801

  5. Accounting practice diversity in the healthcare industry.

    PubMed

    Robbins, W A; Turpin, R

    1993-05-01

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

  6. Refurbishing MacIntyre's Account of Practice

    ERIC Educational Resources Information Center

    Hager, Paul

    2011-01-01

    According to Alasdair MacIntyre's influential account of practices, "teaching itself is not a practice, but a set of skills and habits put to the service of a variety of practices" (MacIntyre and Dunne, 2002, p. 5). Various philosophers of education have responded to and critiqued MacIntyre's position, most notably in a Special Issue of the…

  7. 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.

  8. Assessment Practices in Undergraduate Accounting Programs

    ERIC Educational Resources Information Center

    Lusher, Anna L.

    2010-01-01

    This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

  9. Moral accountability and integrity in nursing practice.

    PubMed

    LaSala, Cynthia Ann

    2009-12-01

    The therapeutic nature of the nurse-patient relationship is grounded in an ethic of caring. Florence Nightingale envisioned nursing as an art and a science...a blending of humanistic, caring presence with evidence-based knowledge and exquisite skill. In this article, the author explores the caring practice of nursing as a framework for understanding moral accountability and integrity in practice. Being morally accountable and responsible for one's judgment and actions is central to the nurse's role as a moral agent. Nurses who practice with moral integrity possess a strong sense of themselves and act in ways consistent with what they understand is the right thing to do. A review of the literature related to caring theory, the concepts of moral accountability and integrity, and the documents that speak of these values and concepts in professional practice (eg, Code of Ethics for Nurses with Interpretive Statements, Nursing's Social Policy Statement) are presented in this article.

  10. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING REQUIREMENTS General Rules § 621.3 Application of generally accepted accounting principles. Each institution shall: (a) Prepare...

  11. Acceptance of telepathology in daily practice.

    PubMed

    Mairinger, T

    2000-01-01

    The availability of pathology services differs greatly in our environment. Although pathology would be especially suitable for being practised at a distance by transporting digital image information, the spread of telepathology into everyday work still is relatively slow. The article describes the situation of diffusion of this innovative technology by reviewing the literature and discussing this in context to data based on questionnaires dealing with the acceptance of telepathology. The current situation of telepathology can be discussed by five items for innovation spead: (1) communication and influence; (2) economic costs and benefits; (3) knowledge barriers and learning; (4) feasibility of techniques offered for the demands of the users; (5) clarification of the legal status and other factors concerning international collaboration. All these head lines do not represent realistic obstacles for the more widespread use of telepathology. The real drawbacks may therefore be found behind certain professional habits of pathologists. The most important causes may be that (a) telediagnosis is not as easy as it may seem at the first glance; (b) telepathology is seen as a potential highway to a world-wide competition of pathology service providers. As soon as these mostly unjustified prejudices are corrected and telepathology is percepted as additional technique in pathology, it will become a diagnostic tool as common and as useful as the telephone.

  12. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Revenue and accounting practices. Sec. 2-5... General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices... physically verify the reliability of its passenger revenue accounting practice at least once each...

  13. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING REQUIREMENTS General Rules § 621.3 Application of generally accepted...

  14. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... management and the Farm Credit Administration, in accordance with generally accepted accounting principles... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM...

  15. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... management and the Farm Credit Administration, in accordance with generally accepted accounting principles... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM...

  16. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... management and the Farm Credit Administration, in accordance with generally accepted accounting principles... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM...

  17. 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)

  18. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting practice. 9903.302-1 Section 9903.302-1 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-1 Cost accounting practice....

  19. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting practice. 9903.302-1 Section 9903.302-1 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-1 Cost accounting practice....

  20. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting practice. 9903.302-1 Section 9903.302-1 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-1 Cost accounting practice....

  1. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting practice. 9903.302-1 Section 9903.302-1 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-1 Cost accounting practice....

  2. 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 which a…

  3. 12 CFR 550.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Must I review a prospective account before I accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of A Fiduciary...

  4. 12 CFR 550.200 - Must I review a prospective account before 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 review a prospective account before I accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of A Fiduciary...

  5. 12 CFR 550.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Must I review a prospective account before I accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of A Fiduciary...

  6. 12 CFR 150.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Must I review a prospective account before I accept it? 150.200 Section 150.200 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of A...

  7. 12 CFR 150.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Must I review a prospective account before I accept it? 150.200 Section 150.200 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of A...

  8. 12 CFR 150.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Must I review a prospective account before I accept it? 150.200 Section 150.200 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of A...

  9. 12 CFR 550.200 - Must I review a prospective account before 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 review a prospective account before I accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of A Fiduciary...

  10. 12 CFR 550.200 - Must I review a prospective account before I accept it?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Must I review a prospective account before I accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of A Fiduciary...

  11. 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)

  12. 12 CFR 150.210 - Must I conduct another review of an account after I accept it?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Must I conduct another review of an account after I accept it? 150.210 Section 150.210 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF... Fiduciary Account § 150.210 Must I conduct another review of an account after I accept it? After you...

  13. 77 FR 65139 - Designation of Low-Income Status; Acceptance of Secondary Capital Accounts by Low-Income...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-25

    ... Capital Accounts by Low-Income Designated Credit Unions AGENCY: National Credit Union Administration (NCUA...; Acceptance of secondary capital accounts by low-income designated credit unions. (a) Designation of...

  14. 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.

  15. Improving hospital budgeting and accountability a best practice approach.

    PubMed

    Clark, Jonathan J

    2005-07-01

    Best practices in setting and managing healthcare organization budgets include: Using comparative benchmarks. Setting accurate, high-performance department budgets. Establishing a culture of accountability. Managing expenses. Monitoring variances and requiring corrective action plans. Employing a balanced scorecard. PMID:16060103

  16. Confidential billing accounts for adolescents in private practice.

    PubMed

    Rainey, D Y; Brandon, D P; Krowchuk, D P

    2000-06-01

    The purpose of this study was to determine how individual confidential billing accounts for adolescents in private practice would be received, and to assess the impact of these accounts on practice reimbursement. Adolescents wishing to keep confidential any part of the charges for an office visit were offered individual billing accounts. Enrollees agreed to pay whenever and whatever they could. One attempt was made to contact nonpayers at least 3 months after starting their accounts. The mean charge for 40 confidential accounts was $42 (total charges $1489) and all of the charges were for laboratory testing. Participants reimbursed 38% of the total charged ($565/$1489). Confidential accounts were well-received by study participants and may improve access to confidential care.

  17. A behavior-analytic account of depression and a case report using acceptance-based procedures

    PubMed Central

    Dougher, Michael J.; Hackbert, Lucianne

    1994-01-01

    Although roughly 6% of the general population is affected by depression at some time during their lifetime, the disorder has been relatively neglected by behavior analysts. The preponderance of research on the etiology and treatment of depression has been conducted by cognitive behavior theorists and biological psychiatrists and psychopharmacologists interested in the biological substrates of depression. These approaches have certainly been useful, but their reliance on cognitive and biological processes and their lack of attention to environment—behavior relations render them unsatisfactory from a behavior-analytic perspective. The purpose of this paper is to provide a behavior-analytic account of depression and to derive from this account several possible treatment interventions. In addition, case material is presented to illustrate an acceptance-based approach with a depressed client. PMID:22478195

  18. 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... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not...

  19. 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... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not...

  20. 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... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not...

  3. 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…

  4. Advanced nursing practice--the influences and accountabilities.

    PubMed

    Wiseman, Heather

    The past two decades have seen a proliferation of new, advanced clinical roles for nurses in the UK which has resulted in much debate about the nature of advanced practice as these new roles involve many tasks that were traditionally considered the remit of doctors. This article critically analyses the professional accountabilities of working at an advanced level and the influences which are driving the NHS modernization agenda with particular reference to the role of the Community Matron. It concludes that advanced nursing practice presents an opportunity for the combination of the art of nursing and advanced tasks, but emphasizes that new roles must develop within a recognized framework which takes account of the educational, ethical and legal accountability issues and clarifies the scope and remit of roles for health professionals, patients and indemnifying agents.

  5. 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

  6. PVUSA procurement, acceptance, and rating practices for photovoltaic power plants

    SciTech Connect

    Dows, R.N.; Gough, E.J.

    1995-09-01

    This report is one in a series of PVUSA reports on PVUSA experiences and lessons learned at the demonstration sites in Davis and Kerman, California, and from participating utility host sites. During the course of approximately 7 years (1988--1994), 10 PV systems have been installed ranging from 20 kW to 500 kW. Six 20-kW emerging module technology arrays, five on universal project-provided structures and one turnkey concentrator, and four turnkey utility-scale systems (200 to 500 kW) were installed. PVUSA took a very proactive approach in the procurement of these systems. In the absence of established procurement documents, the project team developed a comprehensive set of technical and commercial documents. These have been updated with each successive procurement. Working closely with vendors after the award in a two-way exchange provided designs better suited for utility applications. This report discusses the PVUSA procurement process through testing and acceptance, and rating of PV turnkey systems. Special emphasis is placed on the acceptance testing and rating methodology which completes the procurement process by verifying that PV systems meet contract requirements. Lessons learned and recommendations are provided based on PVUSA experience.

  7. 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.

  8. 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.

  9. 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…

  10. Physician and consumer acceptance of the traditional chinese medicine clinical practice support system (TCMCPSS).

    PubMed

    Lai, Tsai-Ya; Tseng, Yu-Ting; Lee, Chin-Ni

    2014-01-01

    Although ICT-enabled clinical practices have been widely accepted by the Western medical society, informatics applications for traditional Chinese medicine (TCM) are under developed. An integrated traditional Chinese medicine clinical practice support system (TCMCPSS) has been developed to enhance data integration automation and treatment planning decision support of clinical practice of TCM. The acceptance of TCMCPSS had been assessed by 26 TCM physicians based on information clarity, clinical relevancy, and theoretical relevancy through a survey questionnaire using the 5-points Likert Scale. The average acceptance rate was 3.76. One hundred and fifty-four participants were recruited for the TCMCPSS feasibility study and reported the acceptance rate of 90%. The results indicated that while consumers were ready to embrace TCM practice assisted by informatics technologies, TCM physicians concerned more about the usefulness of the system and preserved caution to adopt TCMCPSS.

  11. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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 accounting practice. Change to a cost accounting practice, as used in this part, means any alteration in...

  12. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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 accounting practice. Change to a cost accounting practice, as used in this part, means any alteration in...

  13. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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 accounting practice. Change to a cost accounting practice, as used in this part, means any alteration in...

  14. 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....

  15. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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....

  16. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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....

  17. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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....

  18. 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....

  19. 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

  20. 12 CFR 550.210 - Must I conduct another review of an account after I accept it?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true 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...

  1. 12 CFR 550.210 - Must I conduct another review of an account after I accept it?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true 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...

  2. 12 CFR 550.210 - Must I conduct another review of an account after I accept it?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 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...

  3. 12 CFR 150.210 - Must I conduct another review of an account after I accept it?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Must I conduct another review of an account after I accept it? 150.210 Section 150.210 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of...

  4. 12 CFR 150.210 - Must I conduct another review of an account after I accept it?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Must I conduct another review of an account after I accept it? 150.210 Section 150.210 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Review of...

  5. 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...

  6. 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...

  7. 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

    ... ADMINISTRATION 12 CFR Parts 701 and 741 RIN 3133-AE09 Designation of Low-Income Status; Acceptance of Secondary Capital Accounts by Low-Income Designated Credit Unions AGENCY: National Credit Union Administration (NCUA). ACTION: Final rule. SUMMARY: The NCUA Board (Board) is amending its low-income credit unions...

  8. 12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 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...

  9. 12 CFR 19.194 - Eligibility of attorneys and accountants to practice.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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... subpart may practice before the OCC. (b) Accountants. Any accountant who is qualified to practice as...

  10. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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...

  11. 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...

  12. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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...

  13. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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...

  14. 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...

  15. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  16. 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... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  17. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  18. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  19. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  20. 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…

  1. The chlamydia knowledge, awareness and testing practices of Australian general practitioners and practice nurses: survey findings from the Australian Chlamydia Control Effectiveness Pilot (ACCEPt)

    PubMed Central

    2013-01-01

    Background ACCEPt, a large cluster randomized control trial, aims to determine if annual testing for 16 to 29 year olds in general practice can reduce chlamydia prevalence. ACCEPt is the first trial investigating the potential role of practice nurses (PN) in chlamydia testing. To inform the design of the ACCEPt intervention, we aimed to determine the chlamydia knowledge, attitudes, and testing practices of participating general practitioners (GPs) and PNs. Methods GPs and PNs from 143 clinics recruited from 52 areas in 4 Australian states were asked to complete a survey at time of recruitment. Responses of PNs and GPs were compared using conditional logistic regression to account for possible intra cluster correlation within clinics. Results Of the PNs and GPs enrolled in ACCEPt, 81% and 72% completed the questionnaire respectively. Less than a third of PNs (23%) and GPs (32%) correctly identified the two age groups with highest infection rates in women and only 16% vs 17% the correct age groups in men. More PNs than GPs would offer testing opportunistically to asymptomatic patients aged ≤25 years; women having a pap smear (84% vs 55%, P<0.01); antenatal checkup (83% vs 44%, P<0.01) and Aboriginal men with a sore throat (79% vs 33%, P<0.01), but also to patients outside of the guideline age group at the time of the survey; 26 year old males presenting for a medical check (78% vs 30%, P = <0.01) and 33 year old females presenting for a pill prescription (83% vs 55%, P<0.01). More PNs than GPs knew that retesting was recommended after chlamydia treatment (93% vs 87%, P=0.027); and the recommended timeframe was 3 months (66% vs 26%, P<0.01). A high proportion of PNs (90%) agreed that they could conduct chlamydia testing in general practice, with 79% wanting greater involvement and 89% further training. Conclusions Our survey reveals gaps in chlamydia knowledge and management among GPs and PNs that may be contributing to low testing rates in general practice. The

  2. 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

  3. 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 PMID:27585071

  4. Applications and rewards of cost accounting: a practical approach.

    PubMed

    Gottlieb, J A; Suskin, S W

    1986-07-01

    This article is organized to present the full process of cost accounting. Cost behavior characteristics will be explained to provide a foundation for classifying specific types of cost. An overview of cost accounting applications is presented with discussions of productivity monitoring, contract pricing, program evaluation and strategic planning.

  5. 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…

  6. 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…

  7. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR......

  8. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR......

  9. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR......

  10. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR......

  11. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR......

  12. 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…

  13. 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. PMID:16965306

  14. 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).

  15. 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…

  16. Losses told from scrubbing nukes: survey details utility accounting practices

    SciTech Connect

    Not Available

    1980-10-01

    Reduced load forecasts and the Three Mile Island accident led to a record number of nuclear power plant cancellations in 1980, according to a survey of reporting and accounting methods of 60 large electric utilities and 25 gas and water companies. The utilities are trying to recover losses through increased rates, but most are employing accounting methods to defer their losses by using the allowance for funds used during construction (AFUDC). The companies report treating the AFUDC funds in different ways, the majority deducting them from income and construction as a noncash item. (DCK)

  17. 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…

  18. 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…

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

    PubMed

    Menaker, Debra; Miller, Joshua

    2016-02-01

    After implementing its new electronic health record, a large metropolitan academic medical center (AMC) decided to optimize its supporting business systems, beginning with billing. By identifying problems and taking the following corrective actions immediately, the AMC significantly reduced the number and average age of its unbilled accounts: Realigning system automation to improve routing efficiency. Facilitating interdisciplinary collaboration to better identify and correct the root causes of issues. Ensuring transparent data reporting by setting up different ways of viewing the underlying information. PMID:26999975

  20. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... of Cost Accounting Practices-Foreign Concerns. 52.230-4 Section 52.230-4 Federal Acquisition... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

  1. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... of Cost Accounting Practices-Foreign Concerns. 52.230-4 Section 52.230-4 Federal Acquisition... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

  2. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... of Cost Accounting Practices-Foreign Concerns. 52.230-4 Section 52.230-4 Federal Acquisition... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

  3. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... of Cost Accounting Practices-Foreign Concerns. 52.230-4 Section 52.230-4 Federal Acquisition... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... of Cost Accounting Practices-Foreign Concerns. 52.230-4 Section 52.230-4 Federal Acquisition... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

  5. 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…

  6. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Change to a cost accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS... COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a...

  7. 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…

  8. 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. PMID:24857141

  9. Accountability.

    ERIC Educational Resources Information Center

    Mullen, David J., Ed.

    This monograph, prepared to assist Georgia elementary principals to better understand accountability and its implications for educational improvement, sets forth many of the theoretical and philosophical bases from which accountability is being considered. Leon M. Lessinger begins this 5-paper presentation by describing the need for accountability…

  10. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  11. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

    Controversy surrounding the accountability movement is related to how the movement began in response to dissatisfaction with public schools. Opponents see it as one-sided, somewhat mean-spirited, and a threat to the professional status of teachers. Supporters argue that all other spheres of the workplace have accountability systems and that the…

  12. Screening for Chlamydia is acceptable and feasible during Cervical Screening in General Practice.

    PubMed

    Hassan, S J; Dunphy, E; Navin, E; Marron, L; Fitzsimmons, C; Loy, A; O'Shea, B

    2016-01-01

    The incidence of Chlamydia trachomatis (CT) & Neisseria gonorrhoeae (NG) are rising in Ireland. Both are often undiagnosed and may cause infertility amongst other complications. CT/NG screening is not routinely offered during cervical cancer screening. This study aimed to ascertain the feasibility and acceptability of screening for CT/NG at time of smear and to measure the diagnostic yield. Screening was offered to women aged 25-40 years attending four participating general practices as part of Cervical Check. A retrospective review of the three months preceding the study period, indicated that out of 138 smears, CT/NG testing was performed in 10 (7%) of cases. 236 (93%) patients consented to screening for CT/NG. The detection rate for Chlamydia was 6 (2.4%), with no positive results for NG. Feedback from patients was positive. Interestingly, 42 (18%) of participants who completed the questionnaire believed STI screening was already part of the routine smear. PMID:26904785

  13. 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.

  14. 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…

  15. 17 CFR Appendix B to Part 36 - Guidance on, and Acceptable Practices in, Compliance With Core Principles

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... available to market participants. See, e.g., 17 CFR part 8. CORE PRINCIPLE VIII—CONFLICTS OF INTEREST. The... Practices in, Compliance With Core Principles B Appendix B to Part 36 Commodity and Securities Exchanges... Acceptable Practices in, Compliance With Core Principles 1. This appendix provides guidance on complying...

  16. 17 CFR Appendix B to Part 38 - Guidance on, and Acceptable Practices in, Compliance With Core Principles

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 core principles, both initially and on an ongoing basis, to obtain and...

  17. 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…

  18. 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…

  19. 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…

  20. 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.

  1. 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. PMID:26514261

  2. The Classroom Practice of Creative Arts Education in NSW Primary Schools: A Descriptive Account

    ERIC Educational Resources Information Center

    Power, Bianca; Klopper, Christopher

    2011-01-01

    This article documents the current classroom practice of creative arts education of respondent classroom teachers in the New South Wales Greater Western Region, Australia. The study provides a descriptive account of classroom practice in creative arts education through the employment of a quantitative methodology. A questionnaire was designed and…

  3. 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…

  4. 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…

  5. 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.

  6. 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

    ... checks/payments or pension fund checks/payments even though those funds are not specified in § 115.702... May we accept for deposit into a trust account retirement checks/payments or pension fund checks.../payments or pension fund checks/payments or any funds from sources that are not identified in the table...

  7. 25 CFR 115.704 - May we accept for deposit into a trust account retirement checks/payments or pension fund checks...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... checks/payments or pension fund checks/payments even though those funds are not specified in § 115.702... May we accept for deposit into a trust account retirement checks/payments or pension fund checks.../payments or pension fund checks/payments or any funds from sources that are not identified in the table...

  8. Defining the Utility of Clinically Acceptable Variations in Evidence-Based Practice Guidelines for Evaluation of Quality Improvement Activities.

    ERIC Educational Resources Information Center

    Lescoe-Long, Mary; Long, Michael J.

    1999-01-01

    Examined the usefulness of systematically accounting for acceptable physician variations in guideline application. Review of 141 cases of treatment of acute myocardial infarction in a Canadian hospital show that even seemingly noncontentious guideline protocols do not offer a threshold of variation similar to conventional Continuous Quality…

  9. Ethics of emerging technologies and their transition to accepted practice: intestinal transplant for short bowel syndrome.

    PubMed

    Cummings, C L; Mercurio, M R

    2012-10-01

    Parental counseling becomes complex when considering the use of emerging technologies, especially if it is unclear whether the level of evidence is sufficient to transform the proposed therapy into accepted practice. This paper addresses ethical issues underlying medical decision-making and counseling in the setting of emerging treatments, when long-term outcomes are still in the process of being fully validated. We argue that the ethical transition of emerging technologies, ideally from ethically impermissible to permissible, to obligatory, depends primarily on two factors: outcome data (or prognosis) and treatment feasibility. To illustrate these points, we will use intestinal transplant for short bowel syndrome (SBS) as a specific example. After reviewing the data, this paper will identify the ethical justifications for both comfort care only and intestinal transplant in patients with ultra SBS, and argue that both are ethically permissible, but neither is obligatory. The approach outlined will not only be valuable as ultra SBS outcomes data continue to change, but will also be applicable to other novel therapies as they emerge in perinatal medicine. PMID:23014383

  10. 17 CFR Appendix B to Part 36 - Guidance on, and Acceptable Practices in, Compliance With Core Principles

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and approval pursuant to § 40.5. (b) Acceptable practices. Guideline No. 1, 17 CFR part 40, Appendix A... provide for the exercise of emergency authority, in consultation or cooperation with the Commission, where..., including procedures and guidelines to avoid conflicts of interest while carrying out such...

  11. 17 CFR Appendix B to Part 38 - Guidance on, and Acceptable Practices in, Compliance With Core Principles

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... are available to market participants. See, e.g. 17 CFR part 8. Core Principle 3 of section 5(d) of the...) Acceptable practices. Guideline No. 1, 17 CFR part 40, appendix A may be used as guidance in meeting this... foreign currencies, contracts based on certain financial instruments having very liquid and...

  12. 17 CFR Appendix B to Part 36 - Guidance on, and Acceptable Practices in, Compliance With Core Principles

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... and approval pursuant to § 40.5. (b) Acceptable practices. Guideline No. 1, 17 CFR part 40, appendix A... available to market participants. See, e.g., 17 CFR part 8. CORE PRINCIPLE VIII OF SECTION 2(h)(7)(C... and delta-adjusted option month-end open interest for the most recent calendar year. For...

  13. 17 CFR Appendix B to Part 36 - Guidance on, and Acceptable Practices in, Compliance With Core Principles

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of this chapter. (b) Acceptable practices. Guideline No. 1, 17 CFR part 40, appendix A may be used as... available to market participants. See, e.g., 17 CFR part 8. CORE PRINCIPLE VIII—CONFLICTS OF INTEREST. The... and delta-adjusted option month-end open interest for the most recent calendar year. For...

  14. 17 CFR Appendix B to Part 36 - Guidance on, and Acceptable Practices in, Compliance With Core Principles

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... and approval pursuant to § 40.5. (b) Acceptable practices. Guideline No. 1, 17 CFR part 40, Appendix A... available to market participants. See, e.g., 17 CFR part 8. CORE PRINCIPLE VIII OF SECTION 2(h)(7)(C... and delta-adjusted option month-end open interest for the most recent calendar year. For...

  15. 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…

  16. 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

    ... __ years. 2. Redemption prior to maturity. Subject to the conditions set forth in 12 CFR 701.34, the funds... private entity. 4. Prepayment risk. Redemption of U.S.C. prior to the account's original maturity date may... not requalify and has secondary capital or nonmember deposit accounts with a maturity beyond the...

  17. 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…

  18. 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. PMID:26262246

  19. 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.

  20. 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…

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

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2007-01-01

    In search for the practical relevance of accountability systems for school improvement, the authors ask whether practitioners traveling between the worlds of system-designated high- and low-performing schools would detect tangible differences in educational quality and organizational effectiveness. In comparing nine exceptionally high and low…

  2. 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…

  3. The importance, challenges and prospects of taking work practices into account for healthcare quality improvement.

    PubMed

    Allen, Davina

    2016-06-20

    Purpose - The purpose of this paper is to underline the importance of taking work practices into account for quality improvement (QI) purposes, highlight some of the challenges of doing so, and suggest strategies for future research and practice. Patient status at a glance, a Lean-inspired QI intervention designed to alleviate nurses of their knowledge mobilisation function, is deployed as an illustrative case. Design/methodology/approach - Ethnographic data and practice-based theories are utilised to describe nurses' knowledge mobilisation work. The assumptions about knowledge sharing embedded in patient status at a glance white boards (PSAGWBs) are analysed drawing on actor network theory. Findings - There is a disparity between nurses' knowledge mobilisation practices and the scripts that inform the design of PSAGWBs. PSAGWBs are designed to be intermediaries and to transport meaning without transformation. When nurses circulate knowledge for patient management purposes, they operate as mediators, translating diverse information sources and modifying meaning for different audiences. PSAGWBs are unlikely to relieve nurses of their knowledge mobilisation function and may actually add to the burdens of this work. Despite this nurses have readily embraced this QI intervention. Research limitations/implications - The study is limited by its focus on a single case and by the inferential (rather than the empirical) nature of its conclusions. Originality/value - This paper illustrates the importance of taking practice into account in healthcare QI, points to some of the challenges of doing so and highlights the potential of practice-based approaches in supporting progress in this field.

  4. 12 CFR 701.34 - Designation of low income status; Acceptance of secondary capital accounts by low-income...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... Redemption prior to maturity. Subject to the conditions set forth in 12 CFR 701.34, the funds committed to... worth classifications (see 12 CFR 702.204(b)(11), 702.304(b) and 702.305(b), as the case may be), the... capital account.” (2) Schedule for recognizing net worth value. The LICU's reflection of the net...

  5. Increasing RN Accountability in Professional Practice: Development of a Pain Reassessment Documentation Scorecard.

    PubMed

    Cline, Michelle A

    2016-03-01

    Leaders are challenged to find effective ways to increase ownership and accountability in the nurses' practice. Two hospitals, a 462-acute care bed facility (hospital A) and a 324-bed children's and women's hospital (hospital B), located on 1 campus in Southern California were the setting for a unique project targeted at monitoring adherence with pain management guidelines. The use of an auditing process through a computer-generated report and the development of an individual report card for each nurse provided specific performance data related to accountability and compliance in regard to documenting pain reassessment in the electronic medical record. PMID:26906517

  6. 17 CFR Appendix B to Part 3 - Statement of Acceptable Practices With Respect to Ethics Training

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Practices With Respect to Ethics Training B Appendix B to Part 3 Commodity and Securities Exchanges... Practices With Respect to Ethics Training (a) The provisions of Section 4p(b) of the Act (7 U.S.C. 6p(b... ethics training sessions within six months of registration, and all registrants to attend such...

  7. 17 CFR Appendix B to Part 3 - Statement of Acceptable Practices With Respect to Ethics Training

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Practices With Respect to Ethics Training B Appendix B to Part 3 Commodity and Securities Exchanges... Practices With Respect to Ethics Training (a) The provisions of Section 4p(b) of the Act (7 U.S.C. 6p(b... ethics training sessions within six months of registration, and all registrants to attend such...

  8. The importance, challenges and prospects of taking work practices into account for healthcare quality improvement.

    PubMed

    Allen, Davina

    2016-06-20

    Purpose - The purpose of this paper is to underline the importance of taking work practices into account for quality improvement (QI) purposes, highlight some of the challenges of doing so, and suggest strategies for future research and practice. Patient status at a glance, a Lean-inspired QI intervention designed to alleviate nurses of their knowledge mobilisation function, is deployed as an illustrative case. Design/methodology/approach - Ethnographic data and practice-based theories are utilised to describe nurses' knowledge mobilisation work. The assumptions about knowledge sharing embedded in patient status at a glance white boards (PSAGWBs) are analysed drawing on actor network theory. Findings - There is a disparity between nurses' knowledge mobilisation practices and the scripts that inform the design of PSAGWBs. PSAGWBs are designed to be intermediaries and to transport meaning without transformation. When nurses circulate knowledge for patient management purposes, they operate as mediators, translating diverse information sources and modifying meaning for different audiences. PSAGWBs are unlikely to relieve nurses of their knowledge mobilisation function and may actually add to the burdens of this work. Despite this nurses have readily embraced this QI intervention. Research limitations/implications - The study is limited by its focus on a single case and by the inferential (rather than the empirical) nature of its conclusions. Originality/value - This paper illustrates the importance of taking practice into account in healthcare QI, points to some of the challenges of doing so and highlights the potential of practice-based approaches in supporting progress in this field. PMID:27296886

  9. 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,…

  10. 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…

  11. Accounting Principles 30G. Interim Guide.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

  12. Transformational Learning: A Description of How Inclusionary Practice Was Accepted in India

    ERIC Educational Resources Information Center

    Timmons, Vianne; Alur, Mithu

    2004-01-01

    In this article, a program to support inclusive education in India is presented. India is described as a country with many challenges and much historical strength. Developing inclusive educational practice in a country with one billion people, an attitude of charity towards people deemed less fortunate and extremely limited resources is a…

  13. Current and future Internet transmission methods: technical challenges and practical solutions for widespread acceptance of ADSL

    NASA Astrophysics Data System (ADS)

    Polley, Michael O.

    1999-11-01

    The high data rates required to properly support emerging multimedia internet applications far exceed the capabilities of voiceband modems. For example, seamless real-time delivery of digital video clips might require connections up to 100 times faster. Asymmetric digital subscriber line (ADSL) modems provide residential internet users with a much-needed solution to this remote access bandwidth shortage. ADSL modems connected directly to the internet are installed in the telephone company central office, allowing remote access over the copper twisted pair telephone line by remote transceivers in the homes of residential customers. Because the internet data does not have to pass through the telephone switching network, the ADSL link can provide data rates in the Mbit/sec range. However, for ADSL modems to gain broad acceptance an displace their low rate voiceband counterparts, low cost, ease of installation, and high quality of service must be achieved.

  14. 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…

  15. Awareness and Acceptable Practices: IRB and Researcher Reflections on the Havasupai Lawsuit

    PubMed Central

    Garrison, Nanibaa’ A.; Cho, Mildred K.

    2013-01-01

    Background In 2003, Havasupai tribe members in Arizona discovered that their DNA samples, collected for genetic studies on Type II diabetes, had been used for studies on schizophrenia, migration, and inbreeding without their approval. The resulting lawsuit brought by the Havasupai reached a settlement in April 2010 in which tribe members received monetary compensation and the return of DNA samples. In this study, we examine the perceptions of Institutional Review Board (IRB) chairpersons and human genetic researchers about the case and its impact on the practice of research. Methods Twenty-minute semi-structured interviews were conducted with 26 Institutional Review Board (IRB) chairs and researchers at six top NIH-funded institutions. Participants were questioned about their knowledge and perceived impact of the Havasupai case and their perceptions of informed consent in genetic research studies. Results We found that most study participants did not perceive that the Havasupai case had a large impact. However, we identified key concerns and opinions of the case, in particular, increased awareness of culturally sensitive issues with informed consent and secondary uses of samples. Conclusions The results provide a deeper understanding of how informed consent issues are understood by IRB members and human genetic researchers and the implications for research ethics education. PMID:24089655

  16. Teacher Accountability in Australia: Current Policies and Practices and Their Relation to the Improvement of Teaching and Learning

    ERIC Educational Resources Information Center

    Kleinhenz, Elizabeth; Ingvarson, Lawrence

    2004-01-01

    The strong link between teacher quality and student learning outcomes calls for effective systems of teacher accountability. School systems in all Australian states have established policies and practices to raise levels of teacher accountability, but it remains doubtful whether they have the capacity to deliver on teacher quality assurance or…

  17. An Empirical Analysis of Accounting Education and Practice: A Comparison of Korea, Japan, and the United States.

    ERIC Educational Resources Information Center

    Choi, Yeong C.

    1997-01-01

    A study comparing accounting education and practice in Korea (n=35 schools), Japan (n=26 schools), and the United States (n=134 schools) found Korean and Japanese colleges have fewer general education courses than those in the U.S. Implications for development of Korean accounting programs and articulation of programs at the international level…

  18. Computer Therapy for the Anxiety and Depressive Disorders Is Effective, Acceptable and Practical Health Care: A Meta-Analysis

    PubMed Central

    Andrews, Gavin; Cuijpers, Pim; Craske, Michelle G.; McEvoy, Peter; Titov, Nickolai

    2010-01-01

    Background Depression and anxiety disorders are common and treatable with cognitive behavior therapy (CBT), but access to this therapy is limited. Objective Review evidence that computerized CBT for the anxiety and depressive disorders is acceptable to patients and effective in the short and longer term. Method Systematic reviews and data bases were searched for randomized controlled trials of computerized cognitive behavior therapy versus a treatment or control condition in people who met diagnostic criteria for major depression, panic disorder, social phobia or generalized anxiety disorder. Number randomized, superiority of treatment versus control (Hedges g) on primary outcome measure, risk of bias, length of follow up, patient adherence and satisfaction were extracted. Principal Findings 22 studies of comparisons with a control group were identified. The mean effect size superiority was 0.88 (NNT 2.13), and the benefit was evident across all four disorders. Improvement from computerized CBT was maintained for a median of 26 weeks follow-up. Acceptability, as indicated by adherence and satisfaction, was good. Research probity was good and bias risk low. Effect sizes were non-significantly higher in comparisons with waitlist than with active treatment control conditions. Five studies comparing computerized CBT with traditional face-to-face CBT were identified, and both modes of treatment appeared equally beneficial. Conclusions Computerized CBT for anxiety and depressive disorders, especially via the internet, has the capacity to provide effective acceptable and practical health care for those who might otherwise remain untreated. Trial Registration Australian New Zealand Clinical Trials Registry ACTRN12610000030077 PMID:20967242

  19. Marked reduction in compliance with central line insertion practices (CLIP) when accounting for missing CLIP data and incomplete line capture.

    PubMed

    Scott, Shruti K; Gohil, Shruti K; Quan, Kathleen; Huang, Susan S

    2016-02-01

    Adherence to central line insertion practices can significantly reduce infections and is used as a hospital benchmark for quality. However, current national standards for central line insertion practices (CLIP) compliance calculation do not include missing CLIP forms. We found adherence rates significantly decreased when accounting for all lines at an academic medical center.

  20. Marked reduction in compliance with central line insertion practices (CLIP) when accounting for missing CLIP data and incomplete line capture.

    PubMed

    Scott, Shruti K; Gohil, Shruti K; Quan, Kathleen; Huang, Susan S

    2016-02-01

    Adherence to central line insertion practices can significantly reduce infections and is used as a hospital benchmark for quality. However, current national standards for central line insertion practices (CLIP) compliance calculation do not include missing CLIP forms. We found adherence rates significantly decreased when accounting for all lines at an academic medical center. PMID:26518499

  1. 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'…

  2. 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.

  3. Creating the Climate for Student Acceptance of Evidence-Based Practices in Addiction Studies: A Brief Inquiry into How We Know about Addiction

    ERIC Educational Resources Information Center

    Yalisove, Daniel

    2007-01-01

    This article suggests that evidence based practice instruction should be preceded by an introduction to the 3 types of knowledge about addiction: experiential, professional and research. Each knowledge base should be defined and critiqued. This introduction can create a climate for acceptance of evidence-based practices. The article outlines the…

  4. 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

  5. A collaborative accountable care model in three practices showed promising early results on costs and quality of care.

    PubMed

    Salmon, Richard B; Sanderson, Mark I; Walters, Barbara A; Kennedy, Karen; Flores, Robert C; Muney, Alan M

    2012-11-01

    Cigna's Collaborative Accountable Care initiative provides financial incentives to physician groups and integrated delivery systems to improve the quality and efficiency of care for patients in commercial open-access benefit plans. Registered nurses who serve as care coordinators employed by participating practices are a central feature of the initiative. They use patient-specific reports and practice performance reports provided by Cigna to improve care coordination, identify and close care gaps, and address other opportunities for quality improvement. We report interim quality and cost results for three geographically and structurally diverse provider practices in Arizona, New Hampshire, and Texas. Although not statistically significant, these early results revealed favorable trends in total medical costs and quality of care, suggesting that a shared-savings accountable care model and collaborative support from the payer can enable practices to take meaningful steps toward full accountability for care quality and efficiency.

  6. Laboratories for the 21st Century: Best Practices; Modeling Exhaust Dispersion for Specifying Acceptable Exhaust/Intake Design (Brochure)

    SciTech Connect

    Not Available

    2011-09-01

    This guide provides general information on specifying acceptable exhaust and intake designs. It also provides various quantitative approaches that can be used to determine expected concentration levels resulting from exhaust system emissions. In addition, the guide describes methodologies that can be employed to operate laboratory exhaust systems in a safe and energy efficient manner by using variable air volume (VAV) technology. The guide, one in a series on best practices for laboratories, was produced by Laboratories for the 21st Century (Labs21), a joint program of the U.S. Environmental Protection Agency (EPA) and the U.S. Department of Energy (DOE). Geared toward architects, engineers, and facility managers, the guides contain information about technologies and practices to use in designing, constructing, and operating safe, sustainable, high-performance laboratories. Studies show a direct relationship between indoor air quality and the health and productivity of building occupants. Historically, the study and protection of indoor air quality focused on emission sources emanating from within the building. For example, to ensure that the worker is not exposed to toxic chemicals, 'as manufactured' and 'as installed' containment specifications are required for fume hoods. However, emissions from external sources, which may be re-ingested into the building through closed circuiting between the building's exhaust stacks and air intakes, are an often overlooked aspect of indoor air quality.

  7. 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

  8. 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

  9. Accountability Practice in Adult Education. A Survey Among Its Membership Sponsored by the Northwest Adult Education Association.

    ERIC Educational Resources Information Center

    Pierson, William W.; Scheel, Jean W.

    In 1973, the Northwest Adult Education Association distributed a questionnaire to the membership requesting information about accountability practices in the institutions represented. The survey format was open-ended, which facilitated diversity in the responses. Returns were categorized by types of institutions: Adult Education Training Centers,…

  10. 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…

  11. 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…

  12. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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...

  13. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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...

  14. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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...

  15. 3D-manufactured patient-specific models of congenital heart defects for communication in clinical practice: feasibility and acceptability

    PubMed Central

    Biglino, Giovanni; Capelli, Claudio; Wray, Jo; Schievano, Silvia; Leaver, Lindsay-Kay; Khambadkone, Sachin; Giardini, Alessandro; Derrick, Graham; Jones, Alexander; Taylor, Andrew M

    2015-01-01

    Objectives To assess the communication potential of three-dimensional (3D) patient-specific models of congenital heart defects and their acceptability in clinical practice for cardiology consultations. Design This was a questionnaire-based study in which participants were randomised into two groups: the ‘model group’ received a 3D model of the cardiac lesion(s) being discussed during their appointment, while the ‘control group’ had a routine visit. Setting Outpatient clinic, cardiology follow-up visits. Participants 103 parents of children with congenital heart disease were recruited (parental age: 43±8 years; patient age: 12±6 years). In order to have a 3D model made, patients needed to have a recent cardiac MRI examination; this was the crucial inclusion criterion. Interventions Questionnaires were administered to the participants before and after the visits and an additional questionnaire was administered to the attending cardiologist. Main outcome measures Rating (1–10) for the liking of the 3D model, its usefulness and the clarity of the explanation received were recorded, as well as rating (1–10) of the parental understanding and their engagement according to the cardiologist. Furthermore, parental knowledge was assessed by asking them to mark diagrams, tick keywords and provide free text answers. The duration of consultations was recorded and parent feedback collected. Results Parents and cardiologists both found the models to be very useful and helpful in engaging the parents in discussing congenital heart defects. Parental knowledge was not associated with their level of education (p=0.2) and did not improve following their visit. Consultations involving 3D models lasted on average 5 min longer (p=0.02). Conclusions Patient-specific models can enhance engagement with parents and improve communication between cardiologists and parents, potentially impacting on parent and patient psychological adjustment following treatment. However, in

  16. Involving Diverse Communities of Practice to Minimize Unintended Consequences of Test-Based Accountability Systems

    ERIC Educational Resources Information Center

    Behizadeh, Nadia; Engelhard, George, Jr.

    2015-01-01

    In his focus article, Koretz (this issue) argues that accountability has become the primary function of large-scale testing in the United States. He then points out that tests being used for accountability purposes are flawed and that the high-stakes nature of these tests creates a context that encourages score inflation. Koretz is concerned about…

  17. A Practical Approach to Accountability in an Oklahoma School. Project SEEK.

    ERIC Educational Resources Information Center

    Southwest Oklahoma Region 14 Service Center, Elk City.

    This booklet presents the accountability program developed by the Elk City (Oklahoma) Public Schools. During the first year of the program ten broad educational goals were formulated through a series of administrator workshops, accountability committee meetings, informal surveys of the community, and questionnaires for teachers and students.…

  18. A Qualitative Study of Urban Elementary School Teachers' Perceptions of Accountability in Their Practice

    ERIC Educational Resources Information Center

    Gishey, Rhiannon L.

    2013-01-01

    Current federal and state education mandates were developed to make schools accountable for student performance with the rationale that schools, teachers, and students will improve through the administration of high-stakes tests. Public schools are mandated to adhere to three accountability systems: national, state, and local. Additional elements…

  19. Environmentally-friendly agricultural practices and their acceptance by smallholder farmers in China-A case study in Xinxiang County, Henan Province.

    PubMed

    Luo, Liangguo; Qin, Lihuan; Wang, Yan; Wang, Qian

    2016-11-15

    Intensive agriculture with high inputs has resulted in rapid development of crop production in China, accompanied by negative environmental effects such as serious non-point source agricultural pollution. Implementation of environmentally-friendly agricultural practices can effectively prevent such pollution. However, the acceptance and adoption of such practices are related not only to associated risks and potential benefits, but also to farmers' attitudes to and knowledge of scientifically validated practices. In the presented study we surveyed views of a stratified sample of 150 smallholder farmers and 10 extension service experts from Xinxiang, a high grain-producing county in Henan Province, China. Their opinions were explored in personal interviews using a questionnaire with three sections. The first section mainly sought information on surveyed farmers' demographic characteristics like gender, age and education. The second section concerned their awareness of the environmental problems and losses of yields associated with customary over-fertilization practices, and their main concerns about new practices. The third section addressed farmers' attitudes to, and the extension service experts' professional evaluations of, five selected practices in terms of the importance of seven factors (time demands, costs, risks, compatibility, complexity, trialability and observability). Acceptance indices were calculated from the responses to rank farmers' willingness to accept the five environmentally-friendly agricultural practices, and thus identify the most appropriate to promote in the study area. The results show that costs, followed by risks and observability, are the more important factors affecting farmers' decisions to adopt a practice. The results also indicate that no or minimum tillage and returning straw to the field are the most appropriate practices to promote initially at large scale in Xinxiang. The others could be popularized gradually after providing

  20. Environmentally-friendly agricultural practices and their acceptance by smallholder farmers in China-A case study in Xinxiang County, Henan Province.

    PubMed

    Luo, Liangguo; Qin, Lihuan; Wang, Yan; Wang, Qian

    2016-11-15

    Intensive agriculture with high inputs has resulted in rapid development of crop production in China, accompanied by negative environmental effects such as serious non-point source agricultural pollution. Implementation of environmentally-friendly agricultural practices can effectively prevent such pollution. However, the acceptance and adoption of such practices are related not only to associated risks and potential benefits, but also to farmers' attitudes to and knowledge of scientifically validated practices. In the presented study we surveyed views of a stratified sample of 150 smallholder farmers and 10 extension service experts from Xinxiang, a high grain-producing county in Henan Province, China. Their opinions were explored in personal interviews using a questionnaire with three sections. The first section mainly sought information on surveyed farmers' demographic characteristics like gender, age and education. The second section concerned their awareness of the environmental problems and losses of yields associated with customary over-fertilization practices, and their main concerns about new practices. The third section addressed farmers' attitudes to, and the extension service experts' professional evaluations of, five selected practices in terms of the importance of seven factors (time demands, costs, risks, compatibility, complexity, trialability and observability). Acceptance indices were calculated from the responses to rank farmers' willingness to accept the five environmentally-friendly agricultural practices, and thus identify the most appropriate to promote in the study area. The results show that costs, followed by risks and observability, are the more important factors affecting farmers' decisions to adopt a practice. The results also indicate that no or minimum tillage and returning straw to the field are the most appropriate practices to promote initially at large scale in Xinxiang. The others could be popularized gradually after providing

  1. 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 institutions…

  2. Supporting Students with Severe Disabilities in Inclusive Schools: A Descriptive Account From Schools Implementing Inclusive Practices

    ERIC Educational Resources Information Center

    Kurth, Jennifer A.; Lyon, Kristin J.; Shogren, Karrie A.

    2015-01-01

    The purpose of the present study was to investigate practices that support the inclusion of students with severe disabilities in the learning and social activities of inclusive K-8 schools to inform inclusive school reform research and practice. Eighteen K-8 students with severe disabilities in six schools recognized for their implementation of…

  3. Physician Practice Participation in Accountable Care Organizations: The Emergence of the Unicorn

    PubMed Central

    Shortell, Stephen M; McClellan, Sean R; Ramsay, Patricia P; Casalino, Lawrence P; Ryan, Andrew M; Copeland, Kennon R

    2014-01-01

    Objective To provide the first nationally based information on physician practice involvement in ACOs. Data Sources/Study Setting Primary data from the third National Survey of Physician Organizations (January 2012–May 2013). Study Design We conducted a 40-minute phone survey in a sample of physician practices. A nationally representative sample of practices was surveyed in order to provide estimates of organizational characteristics, care management processes, ACO participation, and related variables for four major chronic illnesses. Data Collection/Extraction Methods We evaluated the associations between ACO participation, organizational characteristics, and a 25-point index of patient-centered medical home processes. Principal Findings We found that 23.7 percent of physician practices (n = 280) reported joining an ACO; 15.7 percent (n = 186) were planning to become involved within the next 12 months and 60.6 percent (n = 717) reported no involvement and no plans to become involved. Larger practices, those receiving patients from an IPA and/or PHO, those that were physician-owned versus hospital/health system-owned, those located in New England, and those with greater patient-centered medical home (PCMH) care management processes were more likely to have joined an ACO. Conclusions Physician practices that are currently participating in ACOs appear to be relatively large, or to be members of an IPA or PHO, are less likely to be hospital-owned and are more likely to use more care management processes than nonparticipating practices. PMID:24628449

  4. Requirements for independent community-based quality assessment and accountability practices in humanitarian assistance and disaster relief activities.

    PubMed

    Kirsch, Thomas D; Perrin, Paul; Burkle, Frederick M; Canny, William; Purdin, Susan; Lin, William; Sauer, Lauren

    2012-06-01

    During responses to disasters, the credibility of humanitarian agencies can be threatened by perceptions of poor quality of the responses. Many initiatives have been introduced over the last two decades to help address these issues and enhance the overall quality of humanitarian response, often with limited success. There remain important gaps and deficiencies in quality assurance efforts, including potential conflicts of interest. While many definitions for quality exist, a common component is that meeting the needs of the "beneficiary" or "client" is the ultimate determinant of quality. This paper examines the current status of assessment and accountability practices in the humanitarian response community, identifies gaps, and recommends timely, concise, and population-based assessments to elicit the perspective of quality performance and accountability to the affected populations. Direct and independent surveys of the disaster-affected population will help to redirect ongoing aid efforts, and generate more effective and comparable methods for assessing the quality of humanitarian practices and assistance activities.

  5. 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.

  6. Accountability in nursing: reflecting on ethical codes and professional standards of nursing practice from a global perspective.

    PubMed

    Milton, Constance L

    2008-10-01

    The concept of accountability is a concept closely aligned with public trust and confidence with a healthcare discipline. It is of vital importance to the discipline of nursing to define and examine the obligations and duties of professional nurse. The term is referred to and often defined through international and national professional codes of nursing and in standards of nursing practice documents. This column will begin exploration of the concept with offering a definition from a humanbecoming perspective.

  7. Accountability in nursing: reflecting on ethical codes and professional standards of nursing practice from a global perspective.

    PubMed

    Milton, Constance L

    2008-10-01

    The concept of accountability is a concept closely aligned with public trust and confidence with a healthcare discipline. It is of vital importance to the discipline of nursing to define and examine the obligations and duties of professional nurse. The term is referred to and often defined through international and national professional codes of nursing and in standards of nursing practice documents. This column will begin exploration of the concept with offering a definition from a humanbecoming perspective. PMID:18953006

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

    ERIC Educational Resources Information Center

    Brennan, Robert L.

    2015-01-01

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

  9. Professional Interaction, Relevant Practical Experience, and Intellectual Contributions at Nondoctoral AACSB-Accredited Accounting Programs

    ERIC Educational Resources Information Center

    Arlinghaus, Barry P.

    2008-01-01

    In this article, the author discusses a survey of faculty members at nondoctoral AACSB-accredited accounting programs in the United States. The purpose of the survey was to determine the environment for professional interaction and relevant experience in light of institutional demands for intellectual contributions. The findings show that the…

  10. Methodology and Practical Tools for Enhancing an Accounting/Business Ethics Class

    ERIC Educational Resources Information Center

    Kreissl, Laura Jean; Upshaw, Alice

    2012-01-01

    While many articles have argued the value and impact of ethics courses, few have discussed methodology and particularly the tools used in the implementation of accounting ethics classes. We address both of those items in this paper in hopes of helping other instructors in building or strengthening their courses. This paper describes the…

  11. 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…

  12. Contrasting Effects of Instructional Leadership Practices on Student Learning in a High Accountability Context

    ERIC Educational Resources Information Center

    Lee, Moosung; Walker, Allan; Chui, Yuk Ling

    2012-01-01

    Purpose: The purpose of this paper is to examine the effects of different dimensions of instructional leadership on student learning in Hong Kong secondary schools, whose broader institutional contexts are critically characterized by high accountability policy environments. Design/methodology/approach: This study utilizes standardized test scores…

  13. Innovative Public Engagement Practices and Partnerships: Lifting Stakeholder Voices in Education Accountability Policy

    ERIC Educational Resources Information Center

    Wills, Monica; Brewer, Curtis; Knoeppel, Robert; Witte, James; Pargas, Roy; Lindle, Jane Clark

    2010-01-01

    In 2008, due to increasing stakeholder dissatisfaction with assessment results and school report cards, South Carolina revised its 1998 Educational Accountability Act and required public engagement with stakeholders including parents/guardians, educators, business and community leaders, and taxpayers. The legislation created partnerships between…

  14. Toward an Episodic Context Account of Retrieval-Based Learning: Dissociating Retrieval Practice and Elaboration

    ERIC Educational Resources Information Center

    Lehman, Melissa; Smith, Megan A.; Karpicke, Jeffrey D.

    2014-01-01

    We tested the predictions of 2 explanations for retrieval-based learning; while the elaborative retrieval hypothesis assumes that the retrieval of studied information promotes the generation of semantically related information, which aids in later retrieval (Carpenter, 2009), the episodic context account proposed by Karpicke, Lehman, and Aue (in…

  15. New Times, New Stakes: Moments of Transit, Accountability, and Classroom Practice

    ERIC Educational Resources Information Center

    Helfenbein, Robert J., Jr.

    2004-01-01

    In order to understand the relationship between high-stakes testing and its synonymous projection on history as the "age of accountability," Stuart Hall's Policing the Crisis (Hall, Critcher, Jefferson, Clarke, & Roberts, 1978) provides an interesting parallel depiction of the response of the dominant forces in the power structure to changing…

  16. Advocacy, Assessment and Accountability: Using Policy to Impact Practice in Ohio

    ERIC Educational Resources Information Center

    Lorson, Kevin; Mitchell, Stephen

    2016-01-01

    Physical education teachers and programs are affected by increasing accountability demands. The purpose of this article is to explain Ohio's journey from advocacy for state physical education academic content standards to state-level policy that led to the development of state-wide assessments and data reporting on each school's report card. The…

  17. 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.

  18. [Manual for the design of non-drug trials in primary care, taking account of Good Clinical Practice (GCP) criteria].

    PubMed

    Joos, Stefanie; Bleidorn, Jutta; Haasenritter, Jörg; Hummers-Pradier, Eva; Peters-Klimm, Frank; Gágyor, Ildikó

    2013-01-01

    In recent years studies not falling under the German Pharmaceutical Law ("non-drug trials") have also been increasingly expected to be conducted according to Good Clinical Practice (GCP) in order to ensure that uniform standards are maintained for data quality and patient safety. However, simple transfer of the GCP criteria is not always possible and often not useful. Given the fact that research questions regarding non-drug interventions are common in primary care (e.g., general practice), the "Network for Clinical Studies in General Practice" has developed a manual for planning and conducting non-drug trials. This manual is based on the GCP guideline, taking account of the conditions and circumstances in primary care settings. Both structure and relevant content of the manual are presented in the article. (As supplied by the authors).

  19. The feasibility, acceptability and sustainability of nurse-led chronic disease management in Australian general practice: the perspectives of key stakeholders.

    PubMed

    Hegney, Desley G; Patterson, Elizabeth; Eley, Diann S; Mahomed, Rosemary; Young, Jacqui

    2013-02-01

    This was the first Australian study investigating the acceptability, feasibility and sustainability of a nurse-led model of chronic disease management in general practice. A concurrent mixed-methods design was used within a 12-month intervention of nurse-led care in three general practices. Adult patients with type 2 diabetes, hypertension and/or stable ischaemic heart disease were randomized into nurse-led or standard care. Semi-structured interviews explored perceptions of key stakeholders towards this model including patients in the nurse-led arm, and all practice staff pre- and posttrial. The data were thematically analysed and the emergent themes were: importance of time; collaborative relationships; nurse job satisfaction, confidence and competence; patient self-management and choice. Our findings showed that nurses provided chronic disease management that was acceptable, feasible and sustainable. The collaborative involvement of doctors was intrinsic to patient acceptability of nurse-led care that facilitated job satisfaction, and therefore retention and growth within this nursing speciality.

  20. 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. PMID:24941613

  1. Cost unit accounting based on a clinical pathway: a practical tool for DRG implementation.

    PubMed

    Feyrer, R; Rösch, J; Weyand, M; Kunzmann, U

    2005-10-01

    Setting up a reliable cost unit accounting system in a hospital is a fundamental necessity for economic survival, given the current general conditions in the healthcare system. Definition of a suitable cost unit is a crucial factor for success. We present here the development and use of a clinical pathway as a cost unit as an alternative to the DRG. Elective coronary artery bypass grafting was selected as an example. Development of the clinical pathway was conducted according to a modular concept that mirrored all the treatment processes across various levels and modules. Using service records and analyses the process algorithms of the clinical pathway were developed and visualized with CorelTM iGrafix Process 2003. A detailed process cost record constituted the basis of the pathway costing, in which financial evaluation of the treatment processes was performed. The result of this study was a structured clinical pathway for coronary artery bypass grafting together with a cost calculation in the form of cost unit accounting. The use of a clinical pathway as a cost unit offers considerable advantages compared to the DRG or clinical case. The variance in the diagnoses and procedures within a pathway is minimal, so the consumption of resources is homogeneous. This leads to a considerable improvement in the value of cost unit accounting as a strategic control instrument in hospitals.

  2. Using Functional Analytic Therapy to Train Therapists in Acceptance and Commitment Therapy, a Conceptual and Practical Framework

    ERIC Educational Resources Information Center

    Schoendorff, Benjamin; Steinwachs, Joanne

    2012-01-01

    How can therapists be effectively trained in clinical functional contextualism? In this conceptual article we propose a new way of training therapists in Acceptance and Commitment Therapy skills using tools from Functional Analytic Psychotherapy in a training context functionally similar to the therapeutic relationship. FAP has been successfully…

  3. Testing Predictors of Instructional Practice in Elementary Science Education: The Significant Role of Accountability

    ERIC Educational Resources Information Center

    Hayes, Kathryn N.; Trexler, Cary J.

    2016-01-01

    Many resources have been committed to research on science teaching pedagogies, resulting in a robust understanding of best instructional practices. Yet, exposure to excellent science instruction in elementary school is haphazard at best and often inequitable. Although the research community has attended to the role of teacher traits, such as…

  4. "An Instrument of Accountability." ILO/AIDS: A Global Plan and a New Code of Practice.

    ERIC Educational Resources Information Center

    World of Work, 2001

    2001-01-01

    Describes the International Labor Organization's plan of action to fight the global epidemic of Acquired Immune Deficiency Syndrome (AIDS). Describes the code of practice that provides workers, employers, and governments with guidelines for addressing AIDS and its impact on the workplace. Includes key principles of the code. (JOW)

  5. Accountability Policy, School Organization, and Classroom Practice: Partial Recoupling and Educational Opportunity

    ERIC Educational Resources Information Center

    Diamond, John B.

    2012-01-01

    In this article, the author examines the links between high stakes testing policies, school organization processes, and instructional practice using data from a study of K-5 and K-8 schools in Chicago. He argues that although the policy environment penetrates the classroom, this penetration is partial--stronger on some aspects of instruction than…

  6. Making "Right" Choices? An Ethnographic Account of Creativity, Performativity and Personalised Learning Policy, Concepts and Practices

    ERIC Educational Resources Information Center

    Beach, Dennis; Dovemark, Marianne

    2009-01-01

    This article uses ethnographic research from two Year 8 classes in two middle-sized secondary schools about a kilometre apart in a Swedish west-coast town to examine how new policies for personalised learning have developed in practice, in the performative cultures of modern schools in a commodity society. One school stands in a predominantly…

  7. Fashioning Leadership in Schools: An ANT Account of Leadership as Networked Practice

    ERIC Educational Resources Information Center

    Perillo, Suzanne Jane

    2008-01-01

    The purpose of this paper is to demonstrate how leadership can be conceptualised as a social fashioning process performed in everyday practice as a de-centred web of sociomaterial network building activity. Rather than positioning investigations of leadership according to units of analysis or a priori variables of interest, the leadership approach…

  8. 76 FR 14570 - Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-16

    ... Federal Register at 75 FR 34283 on June 16, 2010, to maintain consistency between CAS and FAR in matters... Practices--Foreign Concerns, in CAS-covered contracts and subcontracts awarded to foreign concerns (73 FR... amending 48 CFR parts 30 and 52, which was published in the Federal Register at 75 FR 34283 on June...

  9. Teacher Learning in an Era of High-Stakes Accountability: Productive Tension and Critical Professional Practice

    ERIC Educational Resources Information Center

    Stillman, Jamy

    2011-01-01

    Background/Context: With the installation of No Child Left Behind, teachers, particularly those who serve marginalized students, have increasingly been told what and how to teach. Previous research demonstrates that teachers can act as mediators between policy and practice, even within coercive environments such as those generated by high-stakes…

  10. The Importance of Interprofessional Practice and Education in the Era of Accountable Care.

    PubMed

    Nester, Jane

    2016-01-01

    In order to succeed in today's health care environment, interprofessional teams are essential. The terms "multidisciplinary care" and "interdisciplinary care" have been replaced by the more contemporary term "interprofessional practice and education" (IPE), which occurs when individuals "from two or more professions learn about, from and with each other to enable effective collaboration and improve health outcomes." This commentary discusses new models of care, team members who contribute to IPE, and incentives and challenges.

  11. Implementation of a cost-accounting model in a biobank: practical implications.

    PubMed

    Gonzalez-Sanchez, Maria Beatriz; Lopez-Valeiras, Ernesto; García-Montero, Andres C

    2014-01-01

    Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essential in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experiences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to present a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and development governmental policies level.

  12. Implementation of a cost-accounting model in a biobank: practical implications.

    PubMed

    Gonzalez-Sanchez, Maria Beatriz; Lopez-Valeiras, Ernesto; García-Montero, Andres C

    2014-01-01

    Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essential in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experiences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to present a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and development governmental policies level. PMID:25792217

  13. In the loop: Practices of self-monitoring from accounts by trial participants

    PubMed Central

    Lynch, Rebecca; Cohn, Simon

    2015-01-01

    Self-monitoring, by which individuals record and appraise ongoing information about the status of their body in order to improve their health, has been a key element in the personal management of conditions such as diabetes, but it is now also increasingly used in relation to health-associated behaviours. The introduction of self-monitoring as an intervention to change behaviour is intended to provide feedback that can be used by individuals to both assess their status and provide ongoing support towards a goal that may be formally set or remains implicit. However, little attention has been paid to how individuals actually engage in the process or act upon the information they receive. This article addresses this by exploring how participants in a particular trial (‘Get Moving’) experienced the process and nature of feedback. Although the trial aimed to compare the potential efficacy of three different monitoring activities designed to encourage greater physical activity, participants did not present distinctly different accounts of each intervention and the specifics of the feedback provided. Instead, their accounts took the form of much more extended and personal narratives that included other people and features of the environment. We draw on these broader descriptions to problematise the notion of self-monitoring and conclude that self-monitoring is neither solely about ‘self’ nor is it exclusively about ‘monitoring’. We suggest that a more expansive social and material understanding of feedback can give insight into the ways information is made active and meaningful for individuals in their everyday contexts. PMID:26466601

  14. In the loop: Practices of self-monitoring from accounts by trial participants.

    PubMed

    Lynch, Rebecca; Cohn, Simon

    2016-09-01

    Self-monitoring, by which individuals record and appraise ongoing information about the status of their body in order to improve their health, has been a key element in the personal management of conditions such as diabetes, but it is now also increasingly used in relation to health-associated behaviours. The introduction of self-monitoring as an intervention to change behaviour is intended to provide feedback that can be used by individuals to both assess their status and provide ongoing support towards a goal that may be formally set or remains implicit. However, little attention has been paid to how individuals actually engage in the process or act upon the information they receive. This article addresses this by exploring how participants in a particular trial ('Get Moving') experienced the process and nature of feedback. Although the trial aimed to compare the potential efficacy of three different monitoring activities designed to encourage greater physical activity, participants did not present distinctly different accounts of each intervention and the specifics of the feedback provided. Instead, their accounts took the form of much more extended and personal narratives that included other people and features of the environment. We draw on these broader descriptions to problematise the notion of self-monitoring and conclude that self-monitoring is neither solely about 'self' nor is it exclusively about 'monitoring'. We suggest that a more expansive social and material understanding of feedback can give insight into the ways information is made active and meaningful for individuals in their everyday contexts. PMID:26466601

  15. Faculty Acceptance of Instructional Technology: Attitudes toward Educational Practices and Computer-Assisted Instruction at Community Colleges

    ERIC Educational Resources Information Center

    Alderman, Donald L.; Mahler, William A.

    1977-01-01

    Completed surveys from about 300 faculty members at six community colleges indicated current opinions about educational practices and provided a baseline of initial attitudes towards CAI. The data was factor analysed. (BD)

  16. Exposure To Harmful Workplace Practices Could Account For Inequality In Life Spans Across Different Demographic Groups.

    PubMed

    Goh, Joel; Pfeffer, Jeffrey; Zenios, Stefanos

    2015-10-01

    The existence of important socioeconomic disparities in health and mortality is a well-established fact. Many pathways have been adduced to explain inequality in life spans. In this article we examine one factor that has been somewhat neglected: People with different levels of education get sorted into jobs with different degrees of exposure to workplace attributes that contribute to poor health. We used General Social Survey data to estimate differential exposures to workplace conditions, results from a meta-analysis that estimated the effect of workplace conditions on mortality, and a model that permitted us to estimate the overall effects of workplace practices on health. We conclude that 10-38 percent of the difference in life expectancy across demographic groups can be explained by the different job conditions their members experience. PMID:26438754

  17. [Acceptance- and mindfulness-based group intervention in advanced type 2 diabetes patients: therapeutic concept and practical experiences].

    PubMed

    Faude-Lang, Verena; Hartmann, Mechthild; Schmidt, Eva-Maria; Humpert, Per; Nawroth, Peter; Herzog, Wolfgang

    2010-05-01

    Patients with type 2 diabetes mellitus and early diabetic nephropathy have a poor disease-related prognosis; furthermore these patients are often also mentally stressed. We investigated an acceptance- and mindfulness-based group intervention for these patients in addition to regular medical therapy. Both intervention program and descriptive outcomes of patients' evaluation are presented. A total of 51 patients attended the groups. Patients reported developing a mindfulness attitude towards life during the group process as well as an improvement in pain, sleep and worrying.

  18. Variation in Acceptable Child Discipline Practices by Child Age: Perceptions of Community Norms by Medical and Legal Professionals.

    PubMed

    Block, Stephanie D; Poplin, Ashlee Burgess; Wang, Eric S; Widaman, Keith F; Runyan, Desmond K

    2016-01-01

    Mandated child abuse reporters may judge specific disciplinary practices as unacceptable for young children, whereas child law professionals arbitrating allegations may be less inclusive. Do the views of these groups diverge, by child age, regarding discipline? Judgments of community norms across a wide range of children's ages were obtained from 380 medical and legal professionals. Because the Parent-Child Conflict Tactics Scale (PC-CTS) can be used to assess the epidemiology of child disciplinary behaviors and as a proxy to examine the incidence or prevalence of child abuse, the disciplinary practices described on the PC-CTS were presented as triggers for questions. Significant child age effects were found for disciplinary practices classified as "harsh." The consistencies between legal and medical professionals were striking. Both groups reflected changes in United States norms, as non-physical approaches were the most approved. We conclude that instruments estimating the prevalence of child maltreatment by parent-report should consider modifying how specific disciplinary practices are classified. Copyright © 2016 John Wiley & Sons, Ltd. PMID:27117603

  19. 17 CFR Appendix B to Part 38 - Guidance on, and Acceptable Practices in, Compliance With Core Principles

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... purposes only and do not state the exclusive means for satisfying a core principle. Core Principle 1 of... of persons set forth in the Core Principle that should include standards for fitness and for the... Practices in, Compliance With Core Principles B Appendix B to Part 38 Commodity and Securities...

  20. Standard format and content acceptance criteria for the Material Control and Accounting (MC and A) Reform Amendment: 10 CFR Part 74, Subpart E. Revision 1

    SciTech Connect

    1995-04-01

    In 1987 the NRC revised the material control and accounting requirements for NRC licensees authorized to possess and use a formula quantity (i.e., 5 formula kilograms or more) of strategic special nuclear material. Those revisions issued as 10 CFR 74.51-59 require timely monitoring of in-process inventory and discrete items to detect anomalies potentially indicative of material losses. Timely detection and enhanced loss localization capabilities are beneficial to alarm resolution and also for material recovery in the event of an actual loss. NUREG-1280 was issued in 1987 to present criteria that could be used by applicants, licensees, and NRC license reviewers in the initial preparation and subsequent review of fundamental nuclear material control (FNMC) plans submitted in response to the Reform Amendment. This document is also intended for both licensees and license reviewers with respect to FNMC plan revisions. General performance objectives, system capabilities, process monitoring, item monitoring, alarm resolution, quality assurance, and accounting are addressed. This revision to NUREG-1280 is an expansion of the initial edition, which clarifies and expands upon several topics and addresses issues identified under Reform Amendment implementation experience.

  1. Cost reduction strategies for emergency services: insurance role, practice changes and patients accountability.

    PubMed

    Simonet, Daniel

    2009-03-01

    population of illegal immigrants). Looking at the intrinsic causes of high ED costs, the paper first explains why costs of care provided in EDs are high, and look at a major cause of high ED costs: overcrowding and ED users' characteristics. This is followed by a discussion on a much-debated factor: the use of EDs for non-emergency conditions, a practice which has often been accused of disproportionately raising costs. We look at various mechanisms used either to divert or prevent the patient from using ED: these include triage services; and the role of HMOs in the ED chain of care: though the US government has increasingly relied on Managed Care organizations to contain costs (e.g. Medicaid and Medicare Managed Care), do HMOs make a difference when it comes to ED costs? Of particular interest is the family physician acting as a gatekeeper, and the legislation that was enacted to protect those who bypass the referral system. We then look at the other end of the ED chain (i.e. the recipient): the financial responsibility of ED users has increased. Alternative providers such as walk-in clinics are increasingly common. EDs also attempt to reengineer their operations to curb costs. While the data are mostly applicable to a private health care system (e.g. the US), the article, using a critical assessment of the existing literature, has implications for other EDs generally, wherever they operate, since every ED faces similar funding problems. PMID:18306043

  2. 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…

  3. The outstation model of rehabilitation as practiced in Central Australia: the case for its recognition and acceptance.

    PubMed

    Shaw, Gillian; Ray, Tristan; McFarland, Blair

    2011-01-01

    This paper describes and analyzes the model of care provided by the Ilpurla remote outstation rehabilitation program in Australia's Northern Territory. Reflections are offered about the cultural antecedents of the model, and how it addresses the needs of young Indigenous people. Data describing client numbers, length of stay, the underlying approach to rehabilitation, and the practices of the program are presented. The paper aims to promote an understanding of the outstation model of care, highlight difficulties between programs and their funding sources, and encourages recognition of its importance in the response to drug and alcohol use-related problems among Indigenous people.

  4. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Section 621.4 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING... cases, the specific provisions of generally accepted accounting principles and generally accepted... provisions of generally accepted accounting principles and generally accepted auditing standards upon...

  5. The Health Insurance Portability and Accountability Act and the practice of dentistry in the United States: electronic transactions.

    PubMed

    Chasteen, Joseph E; Murphy, Gretchen; Forrey, Arden; Heid, David

    2003-11-15

    This article reviews the kinds of electronic transactions required under the Health Insurance Portability & Accountability Act (HIPAA) and relates them to relevant data contained in an electronic oral health record (EOHR). It also outlines the structure of HIPAA transactions using the claim transaction as an example. The relationship of the HIPAA resource management function to those of patient care are discussed. The discussion points out potential future uses of other existing resource management transactions to realize the maximum potential of linking the primary patient care functions to those functions related to managing resources in support of that care. This is needed in all aspects of oral health using the informatics standards activities in which the American Dental Association (ADA) actively participates. The article concludes by providing the dentist a perspective on how to relate these capabilities to his/her individual practice setting. PMID:14625600

  6. 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.

  7. Cost accounting of radiological examinations. Cost analysis of radiological examinations of intermediate referral hospitals and general practice.

    PubMed

    Lääperi, A L

    1996-01-01

    The purpose of this study was to analyse the cost structure of radiological procedures in the intermediary referral hospitals and general practice and to develop a cost accounting system for radiological examinations that takes into consideration all relevant cost factors and is suitable for management of radiology departments and regional planning of radiological resources. The material comprised 174,560 basic radiological examinations performed in 1991 at 5 intermediate referral hospitals and 13 public health centres in the Pirkanmaa Hospital District in Finland. All radiological departments in the hospitals were managed by a specialist in radiology. The radiology departments at the public health care centres operated on a self-referral basis by general practitioners. The data were extracted from examination lists, inventories and balance sheets; parts of the data were estimated or calculated. The radiological examinations were compiled according to the type of examination and equipment used: conventional, contrast medium, ultrasound, mammography and roentgen examinations with mobile equipment. The majority of the examinations (87%) comprised conventional radiography. For cost analysis the cost items were grouped into 5 cost factors: personnel, equipment, material, real estate and administration costs. The depreciation time used was 10 years for roentgen equipment, 5 years for ultrasound equipment and 5 to 10 years for other capital goods. An annual interest rate of 10% was applied. Standard average values based on a sample at 2 hospitals were used for the examination-specific radiologist time, radiographer time and material costs. Four cost accounting versions with varying allocation of the major cost items were designed. Two-way analysis of variance of the effect of different allocation methods on the costs and cost structure of the examination groups was performed. On the basis of the cost analysis a cost accounting program containing both monetary and

  8. Cost accounting of radiological examinations. Cost analysis of radiological examinations of intermediate referral hospitals and general practice.

    PubMed

    Lääperi, A L

    1996-01-01

    The purpose of this study was to analyse the cost structure of radiological procedures in the intermediary referral hospitals and general practice and to develop a cost accounting system for radiological examinations that takes into consideration all relevant cost factors and is suitable for management of radiology departments and regional planning of radiological resources. The material comprised 174,560 basic radiological examinations performed in 1991 at 5 intermediate referral hospitals and 13 public health centres in the Pirkanmaa Hospital District in Finland. All radiological departments in the hospitals were managed by a specialist in radiology. The radiology departments at the public health care centres operated on a self-referral basis by general practitioners. The data were extracted from examination lists, inventories and balance sheets; parts of the data were estimated or calculated. The radiological examinations were compiled according to the type of examination and equipment used: conventional, contrast medium, ultrasound, mammography and roentgen examinations with mobile equipment. The majority of the examinations (87%) comprised conventional radiography. For cost analysis the cost items were grouped into 5 cost factors: personnel, equipment, material, real estate and administration costs. The depreciation time used was 10 years for roentgen equipment, 5 years for ultrasound equipment and 5 to 10 years for other capital goods. An annual interest rate of 10% was applied. Standard average values based on a sample at 2 hospitals were used for the examination-specific radiologist time, radiographer time and material costs. Four cost accounting versions with varying allocation of the major cost items were designed. Two-way analysis of variance of the effect of different allocation methods on the costs and cost structure of the examination groups was performed. On the basis of the cost analysis a cost accounting program containing both monetary and

  9. Efficiency of alchemical free energy simulations. I. A practical comparison of the exponential formula, thermodynamic integration, and Bennett's acceptance ratio method.

    PubMed

    Bruckner, Stefan; Boresch, Stefan

    2011-05-01

    We investigate the relative efficiency of thermodynamic integration, three variants of the exponential formula, also referred to as thermodynamic perturbation, and Bennett's acceptance ratio method to compute relative and absolute solvation free energy differences. Our primary goal is the development of efficient protocols that are robust in practice. We focus on minimizing the number of unphysical intermediate states (λ-states) required for the computation of accurate and precise free energy differences. Several indicators are presented which help decide when additional λ-states are necessary. In all tests Bennett's acceptance ratio method required the least number of λ-states, closely followed by the "double-wide" variant of the exponential formula. Use of the exponential formula in only strict "forward" or "backward" mode was not found to be competitive. Similarly, the performance of thermodynamic integration in terms of efficiency was rather poor. We show that this is caused by the use of the trapezoidal rule as method of numerical quadrature. A systematic study focusing on the optimization of thermodynamic integration is presented in a companion paper.

  10. Usability, Participant Acceptance, and Safety of a Prefilled Insulin Injection Device in a 3-Month Observational Survey in Everyday Clinical Practice in Australia

    PubMed Central

    Carter, John; Beilin, Jonathan; Morton, Adam; De Luise, Mario

    2009-01-01

    Background SoloSTAR® (SOL; sanofi-aventis, Paris, France) is a prefilled insulin pen device for the injection of insulin glargine and insulin glulisine. This is the first Australian survey to determine its usability, participant acceptance, and safety in clinical practice. Methods A 3-month, nonrandomized, noncomparative, observational survey in Australia was conducted in individuals with diabetes. Participants were given SOL pens containing glargine, the instruction leaflet, and a toll-free helpline number. Training was offered to all participants. Safety data, including product technical complaints (PTCs), were gathered from ongoing feedback given by the participant or health care professional (HCP) and by independent interviews conducted 6–10 weeks after study start. Results Some 2674 people consented to take part across 93 sites (150 HCPs), and 2029 participated in interviews. Of these, 52.6% had type 1 diabetes, 16.3% had manual dexterity problems, and 15.5% had poor eyesight not corrected by glasses. At the time of interview, 96.8% of participants were still using SOL. None of the eight PTCs reported were due to technical defects; most were related to handling errors. Some 62 participants reported 77 adverse events; none were related to a PTC. The vast majority of participants (95.4%) were “very satisfied” or “satisfied” with using SOL, and 89.7% of the participants had no questions or concerns using SOL on a daily basis. Similar positive findings were reported by participants with manual or dexterity impairments. Conclusions In this survey of everyday clinical practice, SOL had a good safety profile and was very well accepted by participants. PMID:20144398

  11. Empirical research in medical ethics: How conceptual accounts on normative-empirical collaboration may improve research practice

    PubMed Central

    2012-01-01

    Background The methodology of medical ethics during the last few decades has shifted from a predominant use of normative-philosophical analyses to an increasing involvement of empirical methods. The articles which have been published in the course of this so-called 'empirical turn' can be divided into conceptual accounts of empirical-normative collaboration and studies which use socio-empirical methods to investigate ethically relevant issues in concrete social contexts. Discussion A considered reference to normative research questions can be expected from good quality empirical research in medical ethics. However, a significant proportion of empirical studies currently published in medical ethics lacks such linkage between the empirical research and the normative analysis. In the first part of this paper, we will outline two typical shortcomings of empirical studies in medical ethics with regard to a link between normative questions and empirical data: (1) The complete lack of normative analysis, and (2) cryptonormativity and a missing account with regard to the relationship between 'is' and 'ought' statements. Subsequently, two selected concepts of empirical-normative collaboration will be presented and how these concepts may contribute to improve the linkage between normative and empirical aspects of empirical research in medical ethics will be demonstrated. Based on our analysis, as well as our own practical experience with empirical research in medical ethics, we conclude with a sketch of concrete suggestions for the conduct of empirical research in medical ethics. Summary High quality empirical research in medical ethics is in need of a considered reference to normative analysis. In this paper, we demonstrate how conceptual approaches of empirical-normative collaboration can enhance empirical research in medical ethics with regard to the link between empirical research and normative analysis. PMID:22500496

  12. 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…

  13. L-286 Acceptance Test Record

    SciTech Connect

    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

  14. Transferring responsibility and accountability in maternity care: clinicians defining their boundaries of practice in relation to clinical handover

    PubMed Central

    Chin, Georgiana S M; Warren, Narelle; Kornman, Louise; Cameron, Peter

    2012-01-01

    Objective This exploratory study reports on maternity clinicians’ perceptions of transfer of their responsibility and accountability for patients in relation to clinical handover with particular focus transfers of care in birth suite. Design A qualitative study of semistructured interviews and focus groups of maternity clinicians was undertaken in 2007. De-indentified data were transcribed and coded using the constant comparative method. Multiple themes emerged but only those related to responsibility and accountability are reported in this paper. Setting One tertiary Australian maternity hospital. Participants Maternity care midwives, nurses (neonatal, mental health, bed managers) and doctors (obstetric, neontatology, anaesthetics, internal medicine, psychiatry). Primary outcome measures Primary outcome measures were the perceptions of clinicians of maternity clinical handover. Results The majority of participants did not automatically connect maternity handover with the transfer of responsibility and accountability. Once introduced to this concept, they agreed that it was one of the roles of clinical handover. They spoke of complete transfer, shared and ongoing responsibility and accountability. When clinicians had direct involvement or extensive clinical knowledge of the patient, blurring of transition of responsibility and accountability sometimes occurred. A lack of ‘ownership’ of a patient and their problems were seen to result in confusion about who was to address the clinical issues of the patient. Personal choice of ongoing responsibility and accountability past the handover communication were described. This enabled the off-going person to rectify an inadequate handover or assist in an emergency when duty clinicians were unavailable. Conclusions There is a clear lack of consensus about the transition of responsibility and accountability—this should be explicit at the handover. It is important that on each shift and new workplace environment

  15. Differentiated Accountability Policy and School Improvement Plans: A Look at Professional Development and Inclusive Practices for Exceptional Students

    ERIC Educational Resources Information Center

    Simon, Marsha; Black, William R.

    2011-01-01

    The Individuals with Disabilities Education Improvement Act (IDEA) of 2004 and the No Child Left Behind Act of 2002 (NCLB) require that students with disabilities have equal access to general education curricula and contexts. Florida's Differentiated Accountability Program (DAP) is designed to support educators in meeting IDEA and NCLB…

  16. Learning in Diversities of Structures of Social Practice: Accounting for How, Why and Where People Learn Science

    ERIC Educational Resources Information Center

    Bell, P.; Tzou, C.; Bricker, L.; Baines, A. D.

    2012-01-01

    This paper outlines a theoretical framework intended to provide a more ecological and holistic accounting of how, why and where people learn in relation to constructs of human difference--race, class, disability designation, etc.--as learners circulate across places and associated operating value systems over multiple timescales. The framework for…

  17. Talking Back to New Public Management Versions of Accountability in Education: A Co-Principalship's Practices of Mutual Responsibility

    ERIC Educational Resources Information Center

    Court, Marian

    2004-01-01

    When co-principalships were initiated in Aotearoa/New Zealand during the 1990s, they encountered a range of issues around this country's new public management requirements for market, managerial and split governance/management accountabilities. This article draws on a case study of one initiative to discuss how elements of these requirements were…

  18. Multilingual Writing in an Age of Accountability: From Policy to Practice in U.S. High School Classrooms

    ERIC Educational Resources Information Center

    Enright, Kerry Anne; Gilliland, Betsy

    2011-01-01

    This article considers the influence of the U.S. accountability- and standards-driven context on the writing experiences of multilingual writers in "New Mainstream" linguistically diverse high school classrooms. Qualitative data from 12 ninth grade subject-matter classes were examined to note how uses of writing in subject-matter classrooms…

  19. A Practical Note on Transferring Ideas and Methods from Consultancy Practice to the MPA Classroom: A Personal Account from a Danish Case Study

    ERIC Educational Resources Information Center

    Nielsen, J. C. Ry; Quinn, Brid

    2016-01-01

    At the lead author's home institution--Copenhagen Business School (CBS)--the combination of theory and practice is seen as very important in teaching. Research-based teaching is the slogan. In this respect, CBS has the same ambition as other universities. But it seems as if CBS has an advantage at the master's level, because students come with a…

  20. Institutional Governance Framework for Determining Carbon-related Accounting Practices: An Exploratory Study of Electricity Generating Companies in Malaysia

    NASA Astrophysics Data System (ADS)

    Alrazi, B.; Mat Husin, N.

    2016-03-01

    Electricity industry is the major contributor of the global carbon emissions which has been scientifically identified as the main cause of climate change. With the various initiatives being implemented at the international, national, and industry levels, companies in the electricity industry are currently facing immense pressure from various stakeholders to demonstrate their policies, initiatives, targets, and performance on climate change. Against this background, accounting system is argued to be able to be play important roles in combating climate change. Using institutional governance as the underlying framework, we have identified several governance mechanisms as the determining factors for companies to have a systematic accounting system related to carbon emissions. The factors include environmental management system certification, environmental organization, publication of stand-alone sustainability reports, the use of GRI guidelines, environmental strategic planning, governance quality, and participation in CDP surveys and emissions trading scheme. We explored this issue in the context of major electricity generating companies in Malaysia and found that except for certified environmental management system, the other governance mechanisms are still lacking. The findings suggest that companies in Malaysia, in particular, from the electricity industry are not well prepared in facing risks related to climate change.

  1. 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…

  2. A Trial of a Brief Group-Based Form of Acceptance and Commitment Therapy (ACT) for Chronic Pain in General Practice: Pilot Outcome and Process Results

    PubMed Central

    McCracken, Lance M.; Sato, Ayana; Taylor, Gordon J.

    2013-01-01

    Acceptance and commitment therapy (ACT) is a developing approach for chronic pain. The current study was designed to pilot test a brief, widely inclusive, local access format of ACT in a UK primary care setting. Seventy-three participants (68.5% women) were randomized to either ACT or treatment as usual (TAU). Many of the participants were aged 65 years or older (27.6%), were diagnosed with fibromyalgia (30.2%) and depression (40.3%), and had longstanding pain (median = 10 years). Standard clinical outcome measures included disability, depression, physical functioning, emotional functioning, and rated improvement. Process measures included pain-related and general psychological acceptance. The recruitment target was met within 6 months, and 72.9% of those allocated to ACT completed treatment. Immediately post treatment, relative to TAU, participants in ACT demonstrated lower depression and higher ratings of overall improvement. At a 3-month follow-up, again relative to TAU, those in ACT demonstrated lower disability, less depression, and significantly higher pain acceptance; d = .58, .59, and .64, respectively. Analyses based on intention-to-treat and on treatment “completers,” perhaps predictably, revealed more sobering and more encouraging results, respectively. A larger trial of ACT delivered in primary care, in the format employed here, appears feasible with some recommended adjustments in the methods used here (Trial registration: ISRCTN49827391). Perspective This article presents a pilot randomized controlled trial of ACT for chronic pain in a primary care setting in the United Kingdom. Both positive clinical outcomes and ways to improve future trials are reported. PMID:24035351

  3. 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.

  4. 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...

  5. Attributes Affecting the Acceptance and Integration of Best Practices in Secondary Professional-Technical Education (PTE): A Mixed-Methods Study

    ERIC Educational Resources Information Center

    Nevill, Harold Anderson

    2010-01-01

    This mixed-methods study examined which attributes Professional-Technical Education (PTE) teachers desire to see in the best practices presented to them. The study used data from two separate pilot studies to create a survey administered during the June, 2009 PTE summer conference; which was returned by 229 responders; and in addition used to…

  6. Assessing adherence to accepted national guidelines for immigrant and refugee screening and vaccines in an urban primary care practice: a retrospective chart review.

    PubMed

    Waldorf, Barbara; Gill, Christopher; Crosby, Sondra S

    2014-10-01

    In the United States, 38.5 million people are foreign-born, one in three arriving since 2000. Health issues include high rates of hepatitis B, humanimmunodeficiency virus infection, parasitic infections, and M. tuberculosis. We sought to determine rates of provider adherence to accepted national guidelines for immigrant and refugee health screening and vaccines done at the primary care clinics at Boston Medical Center. Randomized, retrospective chart review of foreign born patients in the primary care clinics. We found low screening and immunization rates that do not conform to CDC/ACIP guidelines. Only 43 % of immigrant patients had tuberculosis screening, 36 % were screened for HIV and hepatitis B, and 33 % received tetanus vaccinations. Organizational changes incorporating multi-disciplinary approaches such as creative use of nursing staff, protocols, standing orders, EMR reminders, and web based educational tools can contribute to better outcomes by identifying patients and improving utilization of guidelines.

  7. The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

    PubMed

    1986-06-01

    For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

  8. AMERICAN JOINT COMMITTEE ON CANCER ACCEPTANCE CRITERIA FOR INCLUSION OF RISK MODELS FOR INDIVIDUALIZED PROGNOSIS IN THE PRACTICE OF PRECISION MEDICINE

    PubMed Central

    Kattan, Michael W.; Hess, Kenneth R.; Amin, Mahul; Lu, Ying; Moons, Karel G; Gershenwald, Jeffrey E.; Gimotty, Phyllis A.; Guinney, Justin; Halabi, Susan; Lazar, Alexander J.; Mahar, Alyson L.; Patel, Tushar; Sargent, Daniel J.; Weiser, Martin R.; Compton, Carolyn

    2016-01-01

    The American Joint Committee on Cancer (AJCC) has increasingly recognized the need for more personalized probabilistic predictions than those delivered by ordinal staging systems, particularly through the use of accurate risk models or calculators. However, judging the quality and acceptability of a risk model is complex. The AJCC Precision Medicine Core conducted a two-day meeting to discuss characteristics necessary for a quality risk model in cancer patients. More specifically, the committee established inclusion and exclusion criteria necessary for a risk model to potentially be endorsed by the AJCC. This committee reviewed and discussed relevant literature before creating a checklist unique to this need of AJCC risk model endorsement. The committee identified 13 inclusion and 3 exclusion criteria for AJCC risk model endorsement in cancer. The emphasis centered on performance metrics, implementation clarity, and clinical relevance. The facilitation of personalized probabilistic predictions for cancer patients holds tremendous promise, and these criteria will hopefully greatly accelerate this process. Moreover, these criteria might be useful for a general audience when trying to judge the potential applicability of a published risk model in any clinical domain. PMID:26784705

  9. Is primary prevention of childhood obesity by education at 13-month immunisations feasible and acceptable? Results from a general practice based pilot study.

    PubMed

    Doorley, E; Young, C; O'Shea, B; Darker, C; Hollywood, B; O'Rorke, C

    2015-01-01

    Abstract Prevalence of childhood overweight and obesity remains high in Ireland. In this study an intervention conducted within primary care was evaluated. This involved a structured discussion with parents at the 13 month immunisations with their general practitioner (GP), including measuring weight of the toddler and parental education regarding healthy nutrition and physical activity for their toddler. There was a telephone follow-up interview with parents three months later assessing change in toddler diet/lifestyle. Endpoints assessed included parents' reports of specific lifestyle parameters with regard to the toddler and parental assessment of the usefulness of the intervention. 39 toddlers were studied. Most lifestyle parameters had improved at follow up. Reported fruit and vegetable intake of more than 4 portions per day increased from 20.5% of toddlers at baseline 28.6% at follow up. The number of toddlers abstaining from unhealthy snacks increased from 15.4% to 21.4%. Television watching of more than 2 hours daily decreased from 12.8% to 0%. Supervised exercise of more than thirty minutes per day increased from 69.2% to 89.3%. The majority of parents reported at follow up that they found the intervention acceptable (100%, n = 28) and useful (79%, n = 22).

  10. 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):…

  11. The Acceptability Among Health Researchers and Clinicians of Social Media to Translate Research Evidence to Clinical Practice: Mixed-Methods Survey and Interview Study

    PubMed Central

    Tunnecliff, Jacqueline; Ilic, Dragan; Morgan, Prue; Keating, Jennifer; Gaida, James E; Clearihan, Lynette; Sadasivan, Sivalal; Davies, David; Ganesh, Shankar; Mohanty, Patitapaban; Weiner, John; Reynolds, John

    2015-01-01

    Background Establishing and promoting connections between health researchers and health professional clinicians may help translate research evidence to clinical practice. Social media may have the capacity to enhance these connections. Objective The aim of this study was to explore health researchers’ and clinicians’ current use of social media and their beliefs and attitudes towards the use of social media for communicating research evidence. Methods This study used a mixed-methods approach to obtain qualitative and quantitative data. Participation was open to health researchers and clinicians. Data regarding demographic details, current use of social media, and beliefs and attitudes towards the use of social media for professional purposes were obtained through an anonymous Web-based survey. The survey was distributed via email to research centers, educational and clinical institutions, and health professional associations in Australia, India, and Malaysia. Consenting participants were stratified by country and role and selected at random for semistructured telephone interviews to explore themes arising from the survey. Results A total of 856 participants completed the questionnaire with 125 participants declining to participate, resulting in a response rate of 87.3%. 69 interviews were conducted with participants from Australia, India, and Malaysia. Social media was used for recreation by 89.2% (749/840) of participants and for professional purposes by 80.0% (682/852) of participants. Significant associations were found between frequency of professional social media use and age, gender, country of residence, and graduate status. Over a quarter (26.9%, 229/852) of participants used social media for obtaining research evidence, and 15.0% (128/852) of participants used social media for disseminating research evidence. Most participants (95.9%, 810/845) felt there was a role for social media in disseminating or obtaining research evidence. Over half of the

  12. 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…

  13. 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…

  14. 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…

  15. 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)

  16. What We Have Learned about Extension Faculty Adoption of Evaluation as a Basis for Program Accountability.

    ERIC Educational Resources Information Center

    Summerhill, W. R.; Taylor, C. L.

    Substantial emphasis has been placed on Florida Extension faculty evaluating their educational programs for impact and the utilization of these data for program accountability, yet little is known of the extent to which the faculty have accepted this responsibility. In order to assess the stage of adoption of impact evaluation as a practice, and…

  17. Educational Accountability

    ERIC Educational Resources Information Center

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  18. Sonic boom acceptability studies

    NASA Astrophysics Data System (ADS)

    Shepherd, Kevin P.; Sullivan, Brenda M.; Leatherwood, Jack D.; McCurdy, David A.

    1992-04-01

    The determination of the magnitude of sonic boom exposure which would be acceptable to the general population requires, as a starting point, a method to assess and compare individual sonic booms. There is no consensus within the scientific and regulatory communities regarding an appropriate sonic boom assessment metric. Loudness, being a fundamental and well-understood attribute of human hearing was chosen as a means of comparing sonic booms of differing shapes and amplitudes. The figure illustrates the basic steps which yield a calculated value of loudness. Based upon the aircraft configuration and its operating conditions, the sonic boom pressure signature which reaches the ground is calculated. This pressure-time history is transformed to the frequency domain and converted into a one-third octave band spectrum. The essence of the loudness method is to account for the frequency response and integration characteristics of the auditory system. The result of the calculation procedure is a numerical description (perceived level, dB) which represents the loudness of the sonic boom waveform.

  19. Sonic boom acceptability studies

    NASA Technical Reports Server (NTRS)

    Shepherd, Kevin P.; Sullivan, Brenda M.; Leatherwood, Jack D.; Mccurdy, David A.

    1992-01-01

    The determination of the magnitude of sonic boom exposure which would be acceptable to the general population requires, as a starting point, a method to assess and compare individual sonic booms. There is no consensus within the scientific and regulatory communities regarding an appropriate sonic boom assessment metric. Loudness, being a fundamental and well-understood attribute of human hearing was chosen as a means of comparing sonic booms of differing shapes and amplitudes. The figure illustrates the basic steps which yield a calculated value of loudness. Based upon the aircraft configuration and its operating conditions, the sonic boom pressure signature which reaches the ground is calculated. This pressure-time history is transformed to the frequency domain and converted into a one-third octave band spectrum. The essence of the loudness method is to account for the frequency response and integration characteristics of the auditory system. The result of the calculation procedure is a numerical description (perceived level, dB) which represents the loudness of the sonic boom waveform.

  20. Offer/Acceptance Ratio.

    ERIC Educational Resources Information Center

    Collins, Mimi

    1997-01-01

    Explores how human resource professionals, with above average offer/acceptance ratios, streamline their recruitment efforts. Profiles company strategies with internships, internal promotion, cooperative education programs, and how to get candidates to accept offers. Also discusses how to use the offer/acceptance ratio as a measure of program…

  1. 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.

  2. The Accounting Curriculum in College

    ERIC Educational Resources Information Center

    Gustafson, George Axel

    1975-01-01

    In discussing the need for combination of theory and practice in the college accounting curriculum, the author presents a conceptual framework for the body of knowledge which teaches the student principles and puts them into practice through illustrations. (JT)

  3. 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.

  4. 12 CFR 220.8 - Cash account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Cash account. 220.8 Section 220.8 Banks and... BROKERS AND DEALERS (REGULATION T) § 220.8 Cash account. (a) Permissible transactions. In a cash account... sufficient funds in the account; or (ii) The creditor accepts in good faith the customer's agreement that...

  5. 12 CFR 220.8 - Cash account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Cash account. 220.8 Section 220.8 Banks and... BROKERS AND DEALERS (REGULATION T) § 220.8 Cash account. (a) Permissible transactions. In a cash account... sufficient funds in the account; or (ii) The creditor accepts in good faith the customer's agreement that...

  6. 12 CFR 220.8 - Cash account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 3 2012-01-01 2012-01-01 false Cash account. 220.8 Section 220.8 Banks and... BROKERS AND DEALERS (REGULATION T) § 220.8 Cash account. (a) Permissible transactions. In a cash account... sufficient funds in the account; or (ii) The creditor accepts in good faith the customer's agreement that...

  7. Putting retrieval-induced forgetting in context: an inhibition-free, context-based account.

    PubMed

    Jonker, Tanya R; Seli, Paul; MacLeod, Colin M

    2013-10-01

    We present a new theoretical account of retrieval-induced forgetting (RIF) together with new experimental evidence that fits this account and challenges the dominant inhibition account. RIF occurs when the retrieval of some material from memory produces later forgetting of related material. The inhibition account asserts that RIF is the result of an inhibition mechanism that acts during retrieval to suppress the representations of interfering competitors. This inhibition is enduring, such that the suppressed material is difficult to access on a later test and is, therefore, recalled more poorly than baseline material. Although the inhibition account is widely accepted, a growing body of research challenges its fundamental assumptions. Our alternative account of RIF instead emphasizes the role of context in remembering. According to this context account, both of 2 tenets must be met for RIF to occur: (a) A context change must occur between study and subsequent retrieval practice, and (b) the retrieval practice context must be the active context during the final test when testing practiced categories. The results of 3 experiments, which directly test the divergent predictions of the 2 accounts, support the context account but cannot be explained by the inhibition account. In an extensive discussion, we survey the literature on RIF and apply our context account to the key findings, demonstrating the explanatory power of context.

  8. 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…

  9. Is Engaging in Evidence-Informed Practice in Education Rational? What Accounts for Discrepancies in Teachers' Attitudes towards Evidence Use and Actual Instances of Evidence Use in Schools?

    ERIC Educational Resources Information Center

    Brown, Chris; Zhang, Dell

    2016-01-01

    Whilst beneficial, the consistent and regular use of evidence to improve teaching and learning in schools is proving difficult to achieve in practice. This paper attempts to shed new light on this issue by examining the applicability of a model of rational behaviour as it relates to the notion of evidence-informed practice (EIP). Specifically,…

  10. Acceptability of BCG vaccination.

    PubMed

    Mande, R

    1977-01-01

    The acceptability of BCG vaccination varies a great deal according to the country and to the period when the vaccine is given. The incidence of complications has not always a direct influence on this acceptability, which depends, for a very large part, on the risk of tuberculosis in a given country at a given time.

  11. ATLAS ACCEPTANCE TEST

    SciTech Connect

    Cochrane, J. C. , Jr.; Parker, J. V.; Hinckley, W. B.; Hosack, K. W.; Mills, D.; Parsons, W. M.; Scudder, D. W.; Stokes, J. L.; Tabaka, L. J.; Thompson, M. C.; Wysocki, Frederick Joseph; Campbell, T. N.; Lancaster, D. L.; Tom, C. Y.

    2001-01-01

    The acceptance test program for Atlas, a 23 MJ pulsed power facility for use in the Los Alamos High Energy Density Hydrodynamics program, has been completed. Completion of this program officially releases Atlas from the construction phase and readies it for experiments. Details of the acceptance test program results and of machine capabilities for experiments will be presented.

  12. Use of Simulation to Study Nurses Acceptance and Non-Acceptance of Clinical Decision Support Suggestions

    PubMed Central

    Sousa, Vanessa E. C.; Lopez, Karen Dunn; Febretti, Alessandro; Stifter, Janet; Yao, Yingwei; Johnson, Andrew; Wilkie, Diana J.; Keenan, Gail M.

    2015-01-01

    Our long term goal is to ensure nurse clinical decision support (CDS) works as intended before full deployment in clinical practice. As part of a broader effort, this pilot explores factors influencing acceptance/non-acceptance of 8 CDS suggestions displayed through selecting a blinking red button in an electronic health record (EHR) based nursing plan of care software prototype. A diverse sample of 21 nurses participated in this high fidelity clinical simulation experience and completed a questionnaire to assess reasons for accepting/not accepting the CDS suggestions. Of 168 total suggestions displayed during the experiment (8 for each of the 21 nurses), 123 (73.2%) were accepted and 45 (26.8%) were not accepted. The mode number of acceptances by nurses was 7 of 8 with only 2 of 21 nurses accepting all. The main reason for CDS acceptance was the nurse’s belief that the suggestions were good for the patient (n=100%) with other features being secondarily reinforcing. Reasons for non-acceptance were less clear, with under half of the subjects indicating low confidence in the evidence. This study provides preliminary evidence that high quality simulation and targeted questionnaires about specific CDS selections offers a cost effective means for testing before full deployment in clinical practice. PMID:26361268

  13. Effect of a national requirement to introduce named accountable general practitioners for patients aged 75 or older in England: regression discontinuity analysis of general practice utilisation and continuity of care

    PubMed Central

    Barker, Isaac; Lloyd, Therese; Steventon, Adam

    2016-01-01

    Objective To assess the effect of introducing named accountable general practitioners (GPs) for patients aged 75 years on patterns of general practice utilisation, including continuity of care. Design Regression discontinuity design applied to data from the Clinical Practice Research Datalink to estimate the treatment effect for compliers aged 75. Setting 200 general practices in England. Participants 255 469 patients aged between 65 and 85, after excluding those aged 75. Intervention From April 2014, general practices in England were required to offer patients aged 75 or over a named accountable GP. This study compared having named accountable GPs for patients aged just over 75 with usual care provided for patients just under 75. Outcomes Number of contacts (face-to-face or telephone) with GPs, longitudinal continuity of care (usual provider of care, or UPC, index), number of referrals to specialist care and numbers of common diagnostic tests. Outcomes were measured over 9 months following assignment to a named accountable GP and for a comparable period for those unassigned. Results The proportion of patients with a named accountable GP increased from 3.5% to 79.8% at age 75. No statistically significant effects were detected for continuity of care (estimated treatment effect 0.00, 95% CI −0.01 to 0.02) or the number of GP contacts per person (estimated treatment effect −0.11, 95% CI −0.31 to 0.09) over 9 months. No significant change was seen in the number of referrals, blood pressure or HbA1c diagnostic tests per person. A statistically significant treatment effect of −0.05 cholesterol tests per person (95% CI −0.07 to −0.02) was estimated; however, sensitivity analysis indicated that this effect predated the introduction of named accountable GPs. Conclusions Continuity of care is valued by patients, but the named accountable GP initiative did not improve continuity of care or change patterns of GP utilisation in the first 9 months of the

  14. Reflection and reflective practice.

    PubMed

    Schutz, Sue

    2007-09-01

    Reflection is an approach to the generation of understanding about practice that has become a largely accepted part of nursing education at both undergraduate and post-qualifying levels. It is also increasingly common now for healthcare professionals to use reflection in their practice communities as a part of their daily professional work. The literature is replete with accounts of the possible benefits to practitioners and clients of using reflection in practice, yet this amounts to a rather scant evidence base. For community nurses there are several challenges in the practical application of reflective practice, but these are not insurmountable. Issues such as lone-working and geographical distance may be a challenge. There are some key skills that will help public health and community practitioners get started in reflection and some important issues that should be addressed before beginning. Reflective practice has, however, the potential to help practitioners in all fields unlock the tacit knowledge and understanding that they have of their practice and use this to generate knowledge for future practice.

  15. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

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

  16. 16 CFR 1505.8 - Maximum acceptable material temperatures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Maximum acceptable material temperatures... ARTICLES INTENDED FOR USE BY CHILDREN Regulations § 1505.8 Maximum acceptable material temperatures. The maximum acceptable material temperatures for electrically operated toys shall be as follows (Classes...

  17. 16 CFR 1505.7 - Maximum acceptable surface temperatures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 2 2014-01-01 2014-01-01 false Maximum acceptable surface temperatures... ARTICLES INTENDED FOR USE BY CHILDREN Regulations § 1505.7 Maximum acceptable surface temperatures. The maximum acceptable surface temperatures for electrically operated toys shall be as follows: Surface...

  18. 16 CFR 1505.8 - Maximum acceptable material temperatures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 2 2013-01-01 2013-01-01 false Maximum acceptable material temperatures... ARTICLES INTENDED FOR USE BY CHILDREN Regulations § 1505.8 Maximum acceptable material temperatures. The maximum acceptable material temperatures for electrically operated toys shall be as follows (Classes...

  19. 16 CFR 1505.7 - Maximum acceptable surface temperatures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 2 2011-01-01 2011-01-01 false Maximum acceptable surface temperatures... ARTICLES INTENDED FOR USE BY CHILDREN Regulations § 1505.7 Maximum acceptable surface temperatures. The maximum acceptable surface temperatures for electrically operated toys shall be as follows: Surface...

  20. 16 CFR 1505.8 - Maximum acceptable material temperatures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 2 2012-01-01 2012-01-01 false Maximum acceptable material temperatures... ARTICLES INTENDED FOR USE BY CHILDREN Regulations § 1505.8 Maximum acceptable material temperatures. The maximum acceptable material temperatures for electrically operated toys shall be as follows (Classes...

  1. 16 CFR 1505.8 - Maximum acceptable material temperatures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 2 2014-01-01 2014-01-01 false Maximum acceptable material temperatures... ARTICLES INTENDED FOR USE BY CHILDREN Regulations § 1505.8 Maximum acceptable material temperatures. The maximum acceptable material temperatures for electrically operated toys shall be as follows (Classes...

  2. 16 CFR 1505.7 - Maximum acceptable surface temperatures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 2 2012-01-01 2012-01-01 false Maximum acceptable surface temperatures... ARTICLES INTENDED FOR USE BY CHILDREN Regulations § 1505.7 Maximum acceptable surface temperatures. The maximum acceptable surface temperatures for electrically operated toys shall be as follows: Surface...

  3. 16 CFR 1505.7 - Maximum acceptable surface temperatures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 2 2013-01-01 2013-01-01 false Maximum acceptable surface temperatures... ARTICLES INTENDED FOR USE BY CHILDREN Regulations § 1505.7 Maximum acceptable surface temperatures. The maximum acceptable surface temperatures for electrically operated toys shall be as follows: Surface...

  4. 16 CFR 1505.8 - Maximum acceptable material temperatures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 2 2011-01-01 2011-01-01 false Maximum acceptable material temperatures... ARTICLES INTENDED FOR USE BY CHILDREN Regulations § 1505.8 Maximum acceptable material temperatures. The maximum acceptable material temperatures for electrically operated toys shall be as follows (Classes...

  5. 16 CFR 1505.7 - Maximum acceptable surface temperatures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Maximum acceptable surface temperatures... ARTICLES INTENDED FOR USE BY CHILDREN Regulations § 1505.7 Maximum acceptable surface temperatures. The maximum acceptable surface temperatures for electrically operated toys shall be as follows: Surface...

  6. Exploring Beliefs & Research To Promote Thoughtful Practice. A NOTEWORTHY Account of the Fall 1997 McREL Conference (Breckenridge, Colorado, October 26-30, 1997).

    ERIC Educational Resources Information Center

    Stapleman, Jan, Ed.

    This publication reports on the fall 1997 conference of the Mid-Continent Regional Educational Laboratory (McREL). It provides an account of the keynote sessions and concurrent sessions, a bibliography of published works related to each session, and summaries of other portions of the conference. The keynote sessions included: (1) "Understanding…

  7. Enhanced Student Learning in Accounting Utilising Web-Based Technology, Peer-Review Feedback and Reflective Practices: A Learning Community Approach to Assessment

    ERIC Educational Resources Information Center

    Taylor, Sue; Ryan, Mary; Pearce, Jon

    2015-01-01

    Higher education is becoming a major driver of economic competitiveness in an increasingly knowledge-driven global economy. Maintaining the competitive edge has seen an increase in public accountability of higher education institutions through the mechanism of ranking universities based on the quality of their teaching and learning outcomes. As a…

  8. 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

    ... base. (2) The contractor changes the accounting for hardware common to all projects (2)(i) Before change: The contractor allocated the cost of purchased or requisitioned hardware directly to projects.(ii) After change: The contractor charges the cost of purchased or requisitioned hardware to an...

  9. Acceptance procedures: Microfilm printer

    NASA Technical Reports Server (NTRS)

    Lockwood, H. E.

    1973-01-01

    Acceptance tests were made for a special order automatic additive color microfilm printer. Tests include film capacity, film transport, resolution, illumination uniformity, exposure range checks, and color cuing considerations.

  10. What works in practice: user and provider perspectives on the acceptability, affordability, implementation, and impact of a family-based intervention for child overweight and obesity delivered at scale

    PubMed Central

    2014-01-01

    Background As part of a study considering the impact of a child weight management programme when rolled out at scale following an RCT, this qualitative study focused on acceptability and implementation for providers and for families taking part. Methods Participants were selected on the basis of a maximum variation sample providing a range of experiences and social contexts. Qualitative interviews were conducted with 29 professionals who commissioned or delivered the programme, and 64 individuals from 23 families in 3 English regions. Topic guides were used as a tool rather than a rule, enabling participants to construct a narrative about their experiences. Transcripts were analysed using framework analysis. Results Practical problems such as transport, work schedules and competing demands on family time were common barriers to participation. Delivery partners often put considerable efforts into recruiting, retaining and motivating families, which increased uptake but also increased cost. Parents and providers valued skilled delivery staff. Some providers made adaptations to meet local social and cultural needs. Both providers and parents expressed concerns about long term outcomes, and how this was compromised by an obesogenic environment. Concerns about funding together with barriers to uptake and engagement could translate into barriers to commissioning. Where these barriers were not experienced, commissioners were enthusiastic about continuing the programme. Conclusions Most families felt that they had gained something from the programme, but few felt that it had ‘worked’ for them. The demands on families including time and emotional work were experienced as difficult. For commissioners, an RCT with positive results was an important driver, but family barriers, alongside concerns about recruitment and retention, a desire for local adaptability with qualified motivated staff, and funding changes discouraged some from planning to use the intervention in

  11. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

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

  12. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

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

  13. Accounting Specialist.

    ERIC Educational Resources Information Center

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

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

  14. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 11 2012-01-01 2012-01-01 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...

  15. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 11 2014-01-01 2014-01-01 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...

  16. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 11 2013-01-01 2013-01-01 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...

  17. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 11 2011-01-01 2011-01-01 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...

  18. 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...

  19. 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…

  20. Meditation, mindfulness and executive control: the importance of emotional acceptance and brain-based performance monitoring.

    PubMed

    Teper, Rimma; Inzlicht, Michael

    2013-01-01

    Previous studies have documented the positive effects of mindfulness meditation on executive control. What has been lacking, however, is an understanding of the mechanism underlying this effect. Some theorists have described mindfulness as embodying two facets-present moment awareness and emotional acceptance. Here, we examine how the effect of meditation practice on executive control manifests in the brain, suggesting that emotional acceptance and performance monitoring play important roles. We investigated the effect of meditation practice on executive control and measured the neural correlates of performance monitoring, specifically, the error-related negativity (ERN), a neurophysiological response that occurs within 100 ms of error commission. Meditators and controls completed a Stroop task, during which we recorded ERN amplitudes with electroencephalography. Meditators showed greater executive control (i.e. fewer errors), a higher ERN and more emotional acceptance than controls. Finally, mediation pathway models further revealed that meditation practice relates to greater executive control and that this effect can be accounted for by heightened emotional acceptance, and to a lesser extent, increased brain-based performance monitoring.

  1. 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. PMID:18480041

  2. 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

  3. The Hall Technique; a randomized controlled clinical trial of a novel method of managing carious primary molars in general dental practice: acceptability of the technique and outcomes at 23 months

    PubMed Central

    Innes, Nicola P; Evans, Dafydd JP; Stirrups, David R

    2007-01-01

    Background Scotland has high levels of untreated dental caries in primary teeth. The Hall Technique is a simplified method of managing carious primary molars using preformed metal crowns (PMCs) cemented with no local anaesthesia, caries removal or tooth preparation. This study compared the acceptability of the Hall Technique for children, their carers, and dentists, and clinical outcomes for the technique, with conventional restorations. Methods General dental practice based, split mouth, randomized controlled trial (132 children, aged 3–10). General dental practitioners (GDPs, n = 17) in Tayside, Scotland (dmft 2.7) placed conventional (Control) restorations in carious primary molars, and Hall Technique PMCs on the contralateral molar (matched clinically and radiographically). Dentists ranked the degree of discomfort they felt the child experienced for each procedure; then children, their carers and dentists stated which technique they preferred. The teeth were followed up clinically and radiographically. Results 128 conventional restorations were placed on 132 control teeth, and 128 PMCs on 132 intervention teeth. Using a 5 point scale, 118 Hall PMCs (89%) were rated as no apparent discomfort up to mild, not significant; for Control restorations the figure was 103 (78%). Significant, unacceptable discomfort was recorded for two Hall PMCs (1.5%) and six Control restorations (4.5%). 77% of children, 83% of carers and 81% of dentists who expressed a preference, preferred the Hall technique, and this was significant (Chi square, p < 0.0001). There were 124 children (94% of the initial sample) with a minimum follow-up of 23 months. The Hall PMCs outperformed the Control restorations: a) 'Major' failures (signs and symptoms of irreversible pulpal disease): 19 Control restorations (15%); three Hall PMCs (2%) (P < 0.000); b) 'Minor' failures (loss of restoration, caries progression): 57 Control restorations (46%); six Hall PMCs (5%) (P < 0.000) c) Pain: 13 Control

  4. The Voluntary System of Accountability for Accountability and Institutional Assessment

    ERIC Educational Resources Information Center

    Keller, Christine M.; Hammang, John M.

    2008-01-01

    The Voluntary System of Accountability (VSA) provides a framework for public universities to provide evidence of success and increase public confidence. The goals of the VSA are threefold: (1) Demonstrate greater accountability and stewardship to the public; (2) Enhance effective educational practices by measuring educational outcomes; and (3)…

  5. Smaller hospitals accept advertising.

    PubMed

    Mackesy, R

    1988-07-01

    Administrators at small- and medium-sized hospitals gradually have accepted the role of marketing in their organizations, albeit at a much slower rate than larger institutions. This update of a 1983 survey tracks the increasing competitiveness, complexity and specialization of providing health care and of advertising a small hospital's services. PMID:10288550

  6. Students Accepted on Probation.

    ERIC Educational Resources Information Center

    Lorberbaum, Caroline S.

    This report is a justification of the Dalton Junior College admissions policy designed to help students who had had academic and/or social difficulties at other schools. These students were accepted on probation, their problems carefully analyzed, and much effort devoted to those with low academic potential. They received extensive academic and…

  7. Approaches to acceptable risk

    SciTech Connect

    Whipple, C.

    1997-04-30

    Several alternative approaches to address the question {open_quotes}How safe is safe enough?{close_quotes} are reviewed and an attempt is made to apply the reasoning behind these approaches to the issue of acceptability of radiation exposures received in space. The approaches to the issue of the acceptability of technological risk described here are primarily analytical, and are drawn from examples in the management of environmental health risks. These include risk-based approaches, in which specific quantitative risk targets determine the acceptability of an activity, and cost-benefit and decision analysis, which generally focus on the estimation and evaluation of risks, benefits and costs, in a framework that balances these factors against each other. These analytical methods tend by their quantitative nature to emphasize the magnitude of risks, costs and alternatives, and to downplay other factors, especially those that are not easily expressed in quantitative terms, that affect acceptance or rejection of risk. Such other factors include the issues of risk perceptions and how and by whom risk decisions are made.

  8. Why was Relativity Accepted?

    NASA Astrophysics Data System (ADS)

    Brush, S. G.

    Historians of science have published many studies of the reception of Einstein's special and general theories of relativity. Based on a review of these studies, and my own research on the role of the light-bending prediction in the reception of general relativity, I discuss the role of three kinds of reasons for accepting relativity (1) empirical predictions and explanations; (2) social-psychological factors; and (3) aesthetic-mathematical factors. According to the historical studies, acceptance was a three-stage process. First, a few leading scientists adopted the special theory for aesthetic-mathematical reasons. In the second stage, their enthusiastic advocacy persuaded other scientists to work on the theory and apply it to problems currently of interest in atomic physics. The special theory was accepted by many German physicists by 1910 and had begun to attract some interest in other countries. In the third stage, the confirmation of Einstein's light-bending prediction attracted much public attention and forced all physicists to take the general theory of relativity seriously. In addition to light-bending, the explanation of the advance of Mercury's perihelion was considered strong evidence by theoretical physicists. The American astronomers who conducted successful tests of general relativity became defenders of the theory. There is little evidence that relativity was `socially constructed' but its initial acceptance was facilitated by the prestige and resources of its advocates.

  9. Integrating ecosystem services analysis into scenario planning practice: accounting for street tree benefits with i-Tree valuation in Central Texas.

    PubMed

    Hilde, Thomas; Paterson, Robert

    2014-12-15

    Scenario planning continues to gain momentum in the United States as an effective process for building consensus on long-range community plans and creating regional visions for the future. However, efforts to integrate more sophisticated information into the analytical framework to help identify important ecosystem services have lagged in practice. This is problematic because understanding the tradeoffs of land consumption patterns on ecological integrity is central to mitigating the environmental degradation caused by land use change and new development. In this paper we describe how an ecosystem services valuation model, i-Tree, was integrated into a mainstream scenario planning software tool, Envision Tomorrow, to assess the benefits of public street trees for alternative future development scenarios. The tool is then applied to development scenarios from the City of Hutto, TX, a Central Texas Sustainable Places Project demonstration community. The integrated tool represents a methodological improvement for scenario planning practice, offers a way to incorporate ecosystem services analysis into mainstream planning processes, and serves as an example of how open source software tools can expand the range of issues available for community and regional planning consideration, even in cases where community resources are limited. The tool also offers room for future improvements; feasible options include canopy analysis of various future land use typologies, as well as a generalized street tree model for broader U.S. application.

  10. 15 CFR 400.46 - Accounts, records and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Accounts, records and reports. 400.46... Operations and Administrative Requirements § 400.46 Accounts, records and reports. (a) Zone accounts. Zone accounts shall be maintained in accordance with generally accepted accounting principles, and in...

  11. 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...

  12. 37 CFR 1.803 - Acceptable depository.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2012-07-01 2012-07-01 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...

  13. 37 CFR 1.803 - Acceptable depository.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2013-07-01 2013-07-01 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...

  14. 37 CFR 1.803 - Acceptable depository.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2014-07-01 2014-07-01 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...

  15. 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...

  16. Developing clinical practice guidelines: reviewing, reporting, and publishing guidelines; updating guidelines; and the emerging issues of enhancing guideline implementability and accounting for comorbid conditions in guideline development

    PubMed Central

    2012-01-01

    Clinical practice guidelines are one of the foundations of efforts to improve health care. In 1999, we authored a paper about methods to develop guidelines. Since it was published, the methods of guideline development have progressed both in terms of methods and necessary procedures and the context for guideline development has changed with the emergence of guideline clearing houses and large scale guideline production organisations (such as the UK National Institute for Health and Clinical Excellence). It therefore seems timely to, in a series of three articles, update and extend our earlier paper. In this third paper we discuss the issues of: reviewing, reporting, and publishing guidelines; updating guidelines; and the two emerging issues of enhancing guideline implementability and how guideline developers should approach dealing with the issue of patients who will be the subject of guidelines having co-morbid conditions. PMID:22762242

  17. 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.

  18. Acceptability of human risk.

    PubMed Central

    Kasperson, R E

    1983-01-01

    This paper has three objectives: to explore the nature of the problem implicit in the term "risk acceptability," to examine the possible contributions of scientific information to risk standard-setting, and to argue that societal response is best guided by considerations of process rather than formal methods of analysis. Most technological risks are not accepted but are imposed. There is also little reason to expect consensus among individuals on their tolerance of risk. Moreover, debates about risk levels are often at base debates over the adequacy of the institutions which manage the risks. Scientific information can contribute three broad types of analyses to risk-setting deliberations: contextual analysis, equity assessment, and public preference analysis. More effective risk-setting decisions will involve attention to the process used, particularly in regard to the requirements of procedural justice and democratic responsibility. PMID:6418541

  19. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406 Cost accounting...

  20. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406 Cost accounting...

  1. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406 Cost accounting...

  2. Employee Acceptance of BOS and BES Performance Appraisals.

    ERIC Educational Resources Information Center

    Dossett, Dennis L.; Gier, Joseph A.

    Previous research on performance evaluation systems has failed to take into account user acceptance. Employee acceptance of a behaviorally-based performance appraisal system was assessed in a field experiment contrasting user preference for Behavioral Expectations Scales (BES) versus Behavioral Observation Scales (BOS). Non-union sales associates…

  3. 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;…

  4. Age and Acceptance of Euthanasia.

    ERIC Educational Resources Information Center

    Ward, Russell A.

    1980-01-01

    Study explores relationship between age (and sex and race) and acceptance of euthanasia. Women and non-Whites were less accepting because of religiosity. Among older people less acceptance was attributable to their lesser education and greater religiosity. Results suggest that quality of life in old age affects acceptability of euthanasia. (Author)

  5. Towards a Best Practice Approach in PBPK Modeling: Case Example of Developing a Unified Efavirenz Model Accounting for Induction of CYPs 3A4 and 2B6.

    PubMed

    Ke, A; Barter, Z; Rowland-Yeo, K; Almond, L

    2016-07-01

    In this study, we present efavirenz physiologically based pharmacokinetic (PBPK) model development as an example of our best practice approach that uses a stepwise approach to verify the different components of the model. First, a PBPK model for efavirenz incorporating in vitro and clinical pharmacokinetic (PK) data was developed to predict exposure following multiple dosing (600 mg q.d.). Alfentanil i.v. and p.o. drug-drug interaction (DDI) studies were utilized to evaluate and refine the CYP3A4 induction component in the liver and gut. Next, independent DDI studies with substrates of CYP3A4 (maraviroc, atazanavir, and clarithromycin) and CYP2B6 (bupropion) verified the induction components of the model (area under the curve [AUC] ratios within 1.0-1.7-fold of observed). Finally, the model was refined to incorporate the fractional contribution of enzymes, including CYP2B6, propagating autoinduction into the model (Racc 1.7 vs. 1.7 observed). This validated mechanistic model can now be applied in clinical pharmacology studies to prospectively assess both the victim and perpetrator DDI potential of efavirenz. PMID:27435752

  6. Towards a Best Practice Approach in PBPK Modeling: Case Example of Developing a Unified Efavirenz Model Accounting for Induction of CYPs 3A4 and 2B6

    PubMed Central

    Ke, A; Barter, Z; Rowland‐Yeo, K

    2016-01-01

    In this study, we present efavirenz physiologically based pharmacokinetic (PBPK) model development as an example of our best practice approach that uses a stepwise approach to verify the different components of the model. First, a PBPK model for efavirenz incorporating in vitro and clinical pharmacokinetic (PK) data was developed to predict exposure following multiple dosing (600 mg q.d.). Alfentanil i.v. and p.o. drug‐drug interaction (DDI) studies were utilized to evaluate and refine the CYP3A4 induction component in the liver and gut. Next, independent DDI studies with substrates of CYP3A4 (maraviroc, atazanavir, and clarithromycin) and CYP2B6 (bupropion) verified the induction components of the model (area under the curve [AUC] ratios within 1.0–1.7‐fold of observed). Finally, the model was refined to incorporate the fractional contribution of enzymes, including CYP2B6, propagating autoinduction into the model (Racc 1.7 vs. 1.7 observed). This validated mechanistic model can now be applied in clinical pharmacology studies to prospectively assess both the victim and perpetrator DDI potential of efavirenz. PMID:27435752

  7. Towards a Best Practice Approach in PBPK Modeling: Case Example of Developing a Unified Efavirenz Model Accounting for Induction of CYPs 3A4 and 2B6.

    PubMed

    Ke, A; Barter, Z; Rowland-Yeo, K; Almond, L

    2016-07-01

    In this study, we present efavirenz physiologically based pharmacokinetic (PBPK) model development as an example of our best practice approach that uses a stepwise approach to verify the different components of the model. First, a PBPK model for efavirenz incorporating in vitro and clinical pharmacokinetic (PK) data was developed to predict exposure following multiple dosing (600 mg q.d.). Alfentanil i.v. and p.o. drug-drug interaction (DDI) studies were utilized to evaluate and refine the CYP3A4 induction component in the liver and gut. Next, independent DDI studies with substrates of CYP3A4 (maraviroc, atazanavir, and clarithromycin) and CYP2B6 (bupropion) verified the induction components of the model (area under the curve [AUC] ratios within 1.0-1.7-fold of observed). Finally, the model was refined to incorporate the fractional contribution of enzymes, including CYP2B6, propagating autoinduction into the model (Racc 1.7 vs. 1.7 observed). This validated mechanistic model can now be applied in clinical pharmacology studies to prospectively assess both the victim and perpetrator DDI potential of efavirenz.

  8. Thinking about Accountability

    PubMed Central

    Deber, Raisa B.

    2014-01-01

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

  9. 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. PMID:22513246

  10. Baby-Crying Acceptance

    NASA Astrophysics Data System (ADS)

    Martins, Tiago; de Magalhães, Sérgio Tenreiro

    The baby's crying is his most important mean of communication. The crying monitoring performed by devices that have been developed doesn't ensure the complete safety of the child. It is necessary to join, to these technological resources, means of communicating the results to the responsible, which would involve the digital processing of information available from crying. The survey carried out, enabled to understand the level of adoption, in the continental territory of Portugal, of a technology that will be able to do such a digital processing. It was used the TAM as the theoretical referential. The statistical analysis showed that there is a good probability of acceptance of such a system.

  11. High acceptance recoil polarimeter

    SciTech Connect

    The HARP Collaboration

    1992-12-05

    In order to detect neutrons and protons in the 50 to 600 MeV energy range and measure their polarization, an efficient, low-noise, self-calibrating device is being designed. This detector, known as the High Acceptance Recoil Polarimeter (HARP), is based on the recoil principle of proton detection from np[r arrow]n[prime]p[prime] or pp[r arrow]p[prime]p[prime] scattering (detected particles are underlined) which intrinsically yields polarization information on the incoming particle. HARP will be commissioned to carry out experiments in 1994.

  12. 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

  13. Public Acceptance of Plant Biotechnology and GM Crops.

    PubMed

    Lucht, Jan M

    2015-08-01

    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

  14. 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.

  15. 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)

  16. Adopted: A practical salinity scale

    NASA Astrophysics Data System (ADS)

    The Unesco/ICES/SCOR/IAPSO Joint Panel on Oceanographic Tables and Standards has recommended the adoption of a Practical Salinity Scale, 1978, and a corresponding new International Equation of State of Seawater, 1980. A full account of the research leading to their recommendation is available in the series Unesco Technical Papers in Marine Science.The parent organizations have accepted the panel's recommendations and have set January 1, 1982, as the date when the new procedures, formulae, and tables should replace those now in use.

  17. Physiologic correlates to background noise acceptance

    NASA Astrophysics Data System (ADS)

    Tampas, Joanna; Harkrider, Ashley; Nabelek, Anna

    2001-05-01

    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.

  18. 16 CFR 1616.4 - Sampling and acceptance procedures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 2 2014-01-01 2014-01-01 false Sampling and acceptance procedures. 1616.4... Sampling and acceptance procedures. (a) General. (1) The test criteria of § 1616.3(b) shall be used in conjunction with the following fabric and garment sampling plan. The Consumer Product Safety Commission...

  19. 16 CFR 1616.4 - Sampling and acceptance procedures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 2 2012-01-01 2012-01-01 false Sampling and acceptance procedures. 1616.4... Sampling and acceptance procedures. (a) General. (1) The test criteria of § 1616.3(b) shall be used in conjunction with the following fabric and garment sampling plan. The Consumer Product Safety Commission...

  20. 16 CFR 1616.4 - Sampling and acceptance procedures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 2 2013-01-01 2013-01-01 false Sampling and acceptance procedures. 1616.4... Sampling and acceptance procedures. (a) General. (1) The test criteria of § 1616.3(b) shall be used in conjunction with the following fabric and garment sampling plan. The Consumer Product Safety Commission...

  1. 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…

  2. 10 CFR 2.815 - Docketing and acceptance review.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 1 2012-01-01 2012-01-01 false Docketing and acceptance review. 2.815 Section 2.815 Energy NUCLEAR REGULATORY COMMISSION RULES OF PRACTICE FOR DOMESTIC LICENSING PROCEEDINGS AND ISSUANCE OF...://www.nrc.gov, and/or at the NRC Public Document Room. Generally, the determination on acceptability...

  3. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in...

  4. 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.

  5. 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. PMID:26630820

  6. Acceptance and Mindfulness in Behavior Therapy: A Comparison of Dialectical Behavior Therapy and Acceptance and Commitment Therapy

    ERIC Educational Resources Information Center

    Chapman, Alexander L.

    2006-01-01

    Dialectical Behavior Therapy (DBT) and Acceptance and Commitment Therapy (ACT) are both innovative behavioral treatments that incorporate mindfulness practices and acceptance-based interventions into their treatment packages. Although there are many similarities between these treatments, including the fact that they are part of a newer "wave" in…

  7. The microphysics of accountability.

    PubMed

    Wieser, Bernhard

    2011-05-01

    How is it possible to deploy the law to create and perform accountability? To answer this question, I address the argumentative function of the law in order to legitimize genetic medicine. Using interview data, I will in particular elaborate on how medical experts strive to convince interviewing social scientists that their own professional action is above all ethical reproach. For this purpose, medical experts capitalize on the law in specific ways. It is the aim of this article to expound exactly how this happens during qualitative research interviews. The analysis of the interview data is informed by the works of Sheila Jasanoff and Michel Foucault. The former provides an instructive conceptual background for demonstrating how the law serves as an important element of accountability practices. The latter is known for his plea not to understand the law in repressive terms. Accordingly, the law does not prohibit specific medical practices, but in a specific sense it rather makes medical practice socially robust. Based on qualitative analysis of interview data, I conclude that referring to the law allows experts of genetic medicine to evade engaging with ethical and social aspects of their work. The law was rhetorically utilized to bring a discussion on such issues to a communicative closure. For that purpose, the existence of the law was presented as proof that undesirable practices would not be possible and consequently further discussions of the matter would be unnecessary. The law allows medical experts to transfer ethical problems to other places and actors and also to promote their professional interests.

  8. Framework for the analysis of nanotechnologies' impacts and ethical acceptability: basis of an interdisciplinary approach to assessing novel technologies.

    PubMed

    Patenaude, Johane; Legault, Georges-Auguste; Beauvais, Jacques; Bernier, Louise; Béland, Jean-Pierre; Boissy, Patrick; Chenel, Vanessa; Daniel, Charles-Étienne; Genest, Jonathan; Poirier, Marie-Sol; Tapin, Danielle

    2015-04-01

    The genetically manipulated organism (GMO) crisis demonstrated that technological development based solely on the law of the marketplace and State protection against serious risks to health and safety is no longer a warrant of ethical acceptability. In the first part of our paper, we critique the implicitly individualist social-acceptance model for State regulation of technology and recommend an interdisciplinary approach for comprehensive analysis of the impacts and ethical acceptability of technologies. In the second part, we present a framework for the analysis of impacts and acceptability, devised-with the goal of supporting the development of specific nanotechnological applications-by a team of researchers from various disciplines. At the conceptual level, this analytic framework is intended to make explicit those various operations required in preparing a judgement about the acceptability of technologies that have been implicit in the classical analysis of toxicological risk. On a practical level, we present a reflective tool that makes it possible to take into account all the dimensions involved and understand the reasons invoked in determining impacts, assessing them, and arriving at a judgement about acceptability.

  9. 24 CFR 203.202 - Plan acceptability and acceptance renewal criteria-general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... initiation of sanctions against a Plan issuer or insurance backer, in accordance with 2 CFR part 2424. If HUD..., and the procedural safeguards of 2 CFR part 2424 will apply. (c) Unless renewed, Plan acceptance by... accordance with 2 CFR part 2424. Insofar as practicable, HUD will respond to a Plan issuer's request...

  10. 26 CFR 601.204 - Changes in accounting periods and in methods of accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Changes in accounting periods and in methods of... (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Rulings and Other Specific Matters § 601.204 Changes in accounting periods and in methods of accounting. (a) Accounting periods. A taxpayer...

  11. 26 CFR 601.204 - Changes in accounting periods and in methods of accounting.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 20 2013-04-01 2013-04-01 false Changes in accounting periods and in methods of... (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Rulings and Other Specific Matters § 601.204 Changes in accounting periods and in methods of accounting. (a) Accounting periods. A taxpayer...

  12. 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…

  13. 37 CFR 1.25 - Deposit accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES General Provisions Fees and Payment of Money § 1.25... account may be submitted by electronic funds transfer through the Federal Reserve Fedwire System, which... account number. (2) A payment to replenish a deposit account may be submitted by electronic funds...

  14. Defining professional nursing accountability: a literature review.

    PubMed

    Krautscheid, Lorretta C

    2014-01-01

    Professional nursing accountability is described by both professional nursing organizations and nursing education credentialing agencies as a core aspect that underpins professional nursing practice. Although accountability is foundational to professional practice, a review of the literature revealed no consistent language or definition regarding professional nursing accountability. Instead, the literature itself reveals that professional nursing accountability is challenging to both describe and define. The ambiguity surrounding how to define professional nursing accountability contributes to challenges associated with both teaching and evaluating student nurse accountability within nursing education curricula. This article provides a reliable and comprehensive definition of professional nursing accountability derived from a synthesis of the literature. Recommendations for nursing education practice and recommendations for nursing education research are proposed. PMID:24503314

  15. Public perceptions and acceptance of intensive forestry in Sweden.

    PubMed

    Hemström, Kerstin; Mahapatra, Krushna; Gustavsson, Leif

    2014-03-01

    The use of intensive forestry on part of the forested area in Sweden increases the production of forest biomass and enables an increased use of such biomass to mitigate climate change. However, with increasing conflicting interests in forests and forestry, the success of such a strategy depends on the public acceptance. In this paper, the results of a mail survey show that although a majority of the general public in Sweden supports measures to increase forest growth, they oppose the use of intensive forestry practices such as the cultivation of exotic tree species, clones, and forest fertilization. The acceptance of such practices is mainly influenced by the perceptions of their environmental consequences. Public acceptance was highest for forest fertilization, whereas clone cultivation was the least accepted practice.

  16. 17 CFR 1.16 - Qualifications and reports of accountants.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... principles and practices reflected therein and (ii) the opinion of the accountant as to the consistency of the application of the accounting principles, or as to any changes in such principles which have... accountant on any matter of accounting principles or practices, financial statements disclosure,...

  17. 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...

  18. HIV prevention and marriage: peer group effects on condom use acceptability in rural Kenya.

    PubMed

    Cordero Coma, Julia

    2014-09-01

    The twofold function of condom use - contraception and sexually transmitted disease protection - should be taken into account when understanding attitudes towards this practice. Emphasis on the interpretation of condom use as a protective practice conflicts with the norms of fidelity and trust, which regulate marriage. The alternative interpretation of condom use as a contraceptive method may be less problematic. This paper analyzes the extent to which the attitude of married men and women towards condom use with their spouses, and their actual use of condoms within marriage, are affected by their expectations about the dominant attitudes and behaviors in their peer group. I expect that a social consensus on understanding condom use as an HIV-preventive behavior will not make this practice more acceptable within marriage, while social acceptance of modern contraception and, more specifically, of the use of condoms for contraceptive purposes will. Two waves of a longitudinal survey from 1996 to 1999 in rural Kenya are analyzed using fixed-effects regression. Social support for each function of condom use is measured with indicators of the proportion of individuals in the peer group that use condoms for a particular purpose or have a positive attitude towards each of the uses, according to the respondent. The results support the hypothesis for men, but are inconclusive for women.

  19. Cone penetrometer acceptance test report

    SciTech Connect

    Boechler, G.N.

    1996-09-19

    This Acceptance Test Report (ATR) documents the results of acceptance test procedure WHC-SD-WM-ATR-151. Included in this report is a summary of the tests, the results and issues, the signature and sign- off ATP pages, and a summarized table of the specification vs. ATP section that satisfied the specification.

  20. Dissolution test acceptance sampling plans.

    PubMed

    Tsong, Y; Hammerstrom, T; Lin, K; Ong, T E

    1995-07-01

    The U.S. Pharmacopeia (USP) general monograph provides a standard for dissolution compliance with the requirements as stated in the individual USP monograph for a tablet or capsule dosage form. The acceptance rules recommended by USP have important roles in the quality control process. The USP rules and their modifications are often used as an industrial lot release sampling plan, where a lot is accepted when the tablets or capsules sampled are accepted as proof of compliance with the requirement. In this paper, the operating characteristics of the USP acceptance rules are reviewed and compared to a selected modification. The operating characteristics curves show that the USP acceptance rules are sensitive to the true mean dissolution and do not reject a lot or batch that has a large percentage of tablets that dissolve with less than the dissolution specification.

  1. 41 CFR 102-75.1290 - What happens if the landholding agency requesting the property does not promptly accept custody...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 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,...

  2. 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,...

  3. 41 CFR 102-75.1290 - What happens if the landholding agency requesting the property does not promptly accept custody...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 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,...

  4. 41 CFR 102-75.1290 - What happens if the landholding agency requesting the property does not promptly accept custody...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 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,...

  5. 41 CFR 102-75.1290 - What happens if the landholding agency requesting the property does not promptly accept custody...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 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,...

  6. 5 CFR 2601.301 - Accounting of gifts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 3 2012-01-01 2012-01-01 false Accounting of gifts. 2601.301 Section... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Accounting Requirements § 2601.301 Accounting of gifts. (a) The Administration Division shall ensure that gifts are...

  7. 5 CFR 2601.301 - Accounting of gifts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 3 2013-01-01 2013-01-01 false Accounting of gifts. 2601.301 Section... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Accounting Requirements § 2601.301 Accounting of gifts. (a) The Administration Division shall ensure that gifts are...

  8. 5 CFR 2601.301 - Accounting of gifts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Accounting of gifts. 2601.301 Section... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Accounting Requirements § 2601.301 Accounting of gifts. (a) The Administration Division shall ensure that gifts are...

  9. 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. 2013 SYR Accepted Poster Abstracts.

    PubMed

    2013-01-01

    SYR 2013 Accepted Poster abstracts: 1. Benefits of Yoga as a Wellness Practice in a Veterans Affairs (VA) Health Care Setting: If You Build It, Will They Come? 2. Yoga-based Psychotherapy Group With Urban Youth Exposed to Trauma. 3. Embodied Health: The Effects of a Mind�Body Course for Medical Students. 4. Interoceptive Awareness and Vegetable Intake After a Yoga and Stress Management Intervention. 5. Yoga Reduces Performance Anxiety in Adolescent Musicians. 6. Designing and Implementing a Therapeutic Yoga Program for Older Women With Knee Osteoarthritis. 7. Yoga and Life Skills Eating Disorder Prevention Among 5th Grade Females: A Controlled Trial. 8. A Randomized, Controlled Trial Comparing the Impact of Yoga and Physical Education on the Emotional and Behavioral Functioning of Middle School Children. 9. Feasibility of a Multisite, Community based Randomized Study of Yoga and Wellness Education for Women With Breast Cancer Undergoing Chemotherapy. 10. A Delphi Study for the Development of Protocol Guidelines for Yoga Interventions in Mental Health. 11. Impact Investigation of Breathwalk Daily Practice: Canada�India Collaborative Study. 12. Yoga Improves Distress, Fatigue, and Insomnia in Older Veteran Cancer Survivors: Results of a Pilot Study. 13. Assessment of Kundalini Mantra and Meditation as an Adjunctive Treatment With Mental Health Consumers. 14. Kundalini Yoga Therapy Versus Cognitive Behavior Therapy for Generalized Anxiety Disorder and Co-Occurring Mood Disorder. 15. Baseline Differences in Women Versus Men Initiating Yoga Programs to Aid Smoking Cessation: Quitting in Balance Versus QuitStrong. 16. Pranayam Practice: Impact on Focus and Everyday Life of Work and Relationships. 17. Participation in a Tailored Yoga Program is Associated With Improved Physical Health in Persons With Arthritis. 18. Effects of Yoga on Blood Pressure: Systematic Review and Meta-analysis. 19. A Quasi-experimental Trial of a Yoga based Intervention to Reduce Stress and

  11. 2013 SYR Accepted Poster Abstracts.

    PubMed

    2013-01-01

    SYR 2013 Accepted Poster abstracts: 1. Benefits of Yoga as a Wellness Practice in a Veterans Affairs (VA) Health Care Setting: If You Build It, Will They Come? 2. Yoga-based Psychotherapy Group With Urban Youth Exposed to Trauma. 3. Embodied Health: The Effects of a Mind�Body Course for Medical Students. 4. Interoceptive Awareness and Vegetable Intake After a Yoga and Stress Management Intervention. 5. Yoga Reduces Performance Anxiety in Adolescent Musicians. 6. Designing and Implementing a Therapeutic Yoga Program for Older Women With Knee Osteoarthritis. 7. Yoga and Life Skills Eating Disorder Prevention Among 5th Grade Females: A Controlled Trial. 8. A Randomized, Controlled Trial Comparing the Impact of Yoga and Physical Education on the Emotional and Behavioral Functioning of Middle School Children. 9. Feasibility of a Multisite, Community based Randomized Study of Yoga and Wellness Education for Women With Breast Cancer Undergoing Chemotherapy. 10. A Delphi Study for the Development of Protocol Guidelines for Yoga Interventions in Mental Health. 11. Impact Investigation of Breathwalk Daily Practice: Canada�India Collaborative Study. 12. Yoga Improves Distress, Fatigue, and Insomnia in Older Veteran Cancer Survivors: Results of a Pilot Study. 13. Assessment of Kundalini Mantra and Meditation as an Adjunctive Treatment With Mental Health Consumers. 14. Kundalini Yoga Therapy Versus Cognitive Behavior Therapy for Generalized Anxiety Disorder and Co-Occurring Mood Disorder. 15. Baseline Differences in Women Versus Men Initiating Yoga Programs to Aid Smoking Cessation: Quitting in Balance Versus QuitStrong. 16. Pranayam Practice: Impact on Focus and Everyday Life of Work and Relationships. 17. Participation in a Tailored Yoga Program is Associated With Improved Physical Health in Persons With Arthritis. 18. Effects of Yoga on Blood Pressure: Systematic Review and Meta-analysis. 19. A Quasi-experimental Trial of a Yoga based Intervention to Reduce Stress and

  12. 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.

  13. Extending the Technology Acceptance Model: Policy Acceptance Model (PAM)

    NASA Astrophysics Data System (ADS)

    Pierce, Tamra

    There has been extensive research on how new ideas and technologies are accepted in society. This has resulted in the creation of many models that are used to discover and assess the contributing factors. The Technology Acceptance Model (TAM) is one that is a widely accepted model. This model examines people's acceptance of new technologies based on variables that directly correlate to how the end user views the product. This paper introduces the Policy Acceptance Model (PAM), an expansion of TAM, which is designed for the analysis and evaluation of acceptance of new policy implementation. PAM includes the traditional constructs of TAM and adds the variables of age, ethnicity, and family. The model is demonstrated using a survey of people's attitude toward the upcoming healthcare reform in the United States (US) from 72 survey respondents. The aim is that the theory behind this model can be used as a framework that will be applicable to studies looking at the introduction of any new or modified policies.

  14. The acceptability of pneumococcal vaccine to older persons in Ireland.

    PubMed

    Bedford, D; Igoe, G; White, M; Parsons, B; Foyle, D; Howell, F; Corcoran, R

    2000-01-01

    A study was carried out to demonstrate in an Irish population whether older persons at risk from pneumococcal disease would accept an offer of the pneumococcal vaccine at the same time as their influenza vaccination. Of the 450 patients from 2 practices invited to attend for vaccination, 367 (81.6%) accepted both vaccines, a further 17 (3.8%) accepted the influenza vaccine only and a further 3 (0.7%) accepted the pneumococcal vaccine only. Three hundred and seven (68.2%) patients had received influenza vaccine at some time in previous years and these were statistically more likely to accept either vaccine than those who had not. This study has demonstrated that older persons at risk from pneumococcal disease will respond positively to a written invitation from their GP to avail of the pneumococcal vaccine. PMID:11037249

  15. Evaluating innovation. Part 1: The concept of progressive scholarly acceptance.

    PubMed

    Schnurman, Zane; Kondziolka, Douglas

    2016-01-01

    Understanding how the relevant medical community accepts new therapies is vital to patients, physicians, and society. Increasingly, focus is placed on how medical innovations are evaluated. But recognizing when a treatment has become accepted practice-essentially, acceptance by the scientific community-remains a challenge and a barrierto investigating treatment development. This report aims to demonstrate the theory, method, and limitations of a model for measuring a new metric that the authors term "progressive scholarly acceptance." A model was developed to identify when the scientific community has accepted an innovation, by observing when researchers have moved beyond the initial study of efficacy. This model could enable further investigations into the methods and influences of treatment development.

  16. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... public accountant by section 36 of the FDIA Act and 12 CFR part 363, including attestation services... Practice and Procedure (12 CFR part 509). (g) Immediate suspension from performing audit services. (1) If... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks...

  17. 26 CFR 601.204 - Changes in accounting periods and in methods of accounting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 20 2014-04-01 2014-04-01 false Changes in accounting periods and in methods of accounting. 601.204 Section 601.204 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Rulings and Other Specific Matters § 601.204 Changes in accounting...

  18. Contractual Issues for Faculty Practice.

    ERIC Educational Resources Information Center

    Williams, M. Dee; Gregg, Andrea C.

    2001-01-01

    Discusses contractual issues surrounding nursing faculty's clinical practice, such as competent participants, offer, consideration, and acceptance. Addresses evaluation of faculty practice contracts and alternatives for problem resolution. (Contains 24 references.) (SK)

  19. 75 FR 7339 - Secondary Capital Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-19

    ... capital (``SC'') from non-natural person members and nonmembers. 61 FR 50696 (Sept. 27, 1996). The Board intended that SC accounts provide LICUs with additional means to accumulate capital. 61 FR 3788 (Feb. 2... implemented a number of measures designed to ensure the safety and soundness of LICUs that accepted SC. 61...

  20. Accepted scientific research works (abstracts).

    PubMed

    2014-01-01

    These are the 39 accepted abstracts for IAYT's Symposium on Yoga Research (SYR) September 24-24, 2014 at the Kripalu Center for Yoga & Health and published in the Final Program Guide and Abstracts. PMID:25645134

  1. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

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

  2. Re-framing microbicide acceptability: findings from the MDP301 trial.

    PubMed

    Montgomery, Catherine M; Gafos, Mitzy; Lees, Shelley; Morar, Neetha S; Mweemba, Oliver; Ssali, Agnes; Stadler, Jonathan; Pool, Robert

    2010-08-01

    Microbicides are most usually conceptualised within a disease prevention framework and studies usually define acceptability in terms of product characteristics, willingness to use and risk reduction. This starting point has led to assumptions about microbicides which, rather than being challenged by empirical studies, have tended to foreclose the data and subsequent conceptual models. Few studies take an emic ('insider') perspective or attempt to understand how microbicides fit into the broader context of women's and men's everyday lives. As part of the integrated social science component of the MDP301 Phase III microbicide trial, in-depth interviews were conducted with female trial participants in South Africa, Zambia, Tanzania and Uganda. Women's experiences of the gel challenge several assumptions that have commonly been reiterated about microbicides. Our analysis suggests that current definitions and conceptual frameworks do not adequately account for the range of meanings that women attribute to gel. Even within the context of a clinical trial, it is possible to obtain a richer, ethnographic and cross-cultural concept of acceptability based on women's practice and emic interpretations. We now need to move beyond limited notions of acceptability and consider how microbicides fit into a more holistic picture of women's and men's sexuality and sexual health. PMID:20397079

  3. What is meant by the term acceptance of technology and locating the acceptance of the CCS Technology?

    NASA Astrophysics Data System (ADS)

    Harz, Mario; Vesper, Anton

    2013-04-01

    resolution of a difference of opinion means either acceptance of the standpoint about CCS, non-acceptance (rejection) of the standpoint about CCS or partly (non-)acceptance of the standpoint about CCS. In the resolution through four pragma-dialectical stages acceptance can be found in any stage. Observing the complex inner structure of critical discussion with regards to acceptance innovative findings are presented: in a critical discussion of a standpoint about CCS the (non-/ partly) acceptance of the objectives of the stages of critical discussion hints at the (non-) resolution of the initial difference of opinion. That brings about the practical relevance of the research. The ideal model itself seems to be equipped with diagnostic power with regards to everyday problem-solving discussions about the CCS technology. It can tell where (non-/ partly) acceptance is about to occur. Besides (non-/ partly) acceptance of the objectives of the stages of critical discussion helps arguers orientate on their way to terminate the discussion. Moreover (non-/ partly) acceptance of the objectives of the stages of critical discussion has a feedback function for arguers in problem-solving discussions. For an analyst (non-/ partly) acceptance of the objectives of the stages of critical discussion about a standpoint on CCS reveals to which common ground the arguers can be considered to be committed, i.e. what counts as accepted. Finally (non-/ partly) acceptance of the objectives of the stages of critical discussion can be used in the practice of mediation by providing cornerstones in resolving differences of opinion about standpoints which deal with the CCS technology.

  4. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  5. 32 CFR 536.25 - Procedures for accepting claims.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Procedures for accepting claims. 536.25 Section 536.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY CLAIMS AND ACCOUNTS CLAIMS AGAINST THE UNITED STATES Investigation and Processing of Claims § 536.25 Procedures for...

  6. 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...

  7. 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...

  8. Acceptance test procedure for the 105-KW isolation barrier leak rate

    SciTech Connect

    McCracken, K.J.

    1995-05-19

    This acceptance test procedure shall be used to: First establish a basin water loss rate prior to installation of the two isolation barriers between the main basin and the discharge chute in K-Basin West. Second, perform an acceptance test to verify an acceptable leakage rate through the barrier seals. This Acceptance Test Procedure (ATP) has been prepared in accordance with CM-6-1 EP 4.2, Standard Engineering Practices.

  9. 37 CFR 201.30 - Verification of Statements of Account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... States Code. (b) Definitions—(1) Annual Statement of Account, generally accepted auditing standards (GAAS... GAAS, he or she may, after consultation with the primary auditor, require the production of...

  10. 37 CFR 201.30 - Verification of Statements of Account.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... States Code. (b) Definitions—(1) Annual Statement of Account, generally accepted auditing standards (GAAS... GAAS, he or she may, after consultation with the primary auditor, require the production of...

  11. 37 CFR 201.30 - Verification of Statements of Account.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... States Code. (b) Definitions—(1) Annual Statement of Account, generally accepted auditing standards (GAAS... GAAS, he or she may, after consultation with the primary auditor, require the production of...

  12. 17 CFR 1.16 - Qualifications and reports of accountants.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... principles and practices reflected therein and (ii) the opinion of the accountant as to the consistency of the application of the accounting principles, or as to any changes in such principles which have... accounting principles or practices, financial statements disclosure, auditing scope or procedures,...

  13. 17 CFR 1.16 - Qualifications and reports of accountants.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... principles and practices reflected therein and (ii) the opinion of the accountant as to the consistency of the application of the accounting principles, or as to any changes in such principles which have... accounting principles or practices, financial statements disclosure, auditing scope or procedures,...

  14. 17 CFR 1.16 - Qualifications and reports of accountants.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... principles and practices reflected therein and (ii) the opinion of the accountant as to the consistency of the application of the accounting principles, or as to any changes in such principles which have... accounting principles or practices, financial statements disclosure, auditing scope or procedures,...

  15. Is DSM widely accepted by Japanese clinicians?

    PubMed

    Someya, T; Takahashi, M; Takahashi, M

    2001-10-01

    The Diagnostic and Statistical Manual of Mental Disorders, 3rd edition (DSM-III), a new standardized diagnostic system with multiaxial diagnosis, operational criteria and renewed definitions of mental disorders, was introduced in 1980 and prompted movements to reform conventions in Japanese psychiatry. This review overviews the initial response of Japanese clinicians to accept DSM-III, and its effects on the development of systematic research of psychiatric diagnosis. These new research activities include those on reliability of psychiatric diagnosis, application of various evaluation tools, discussion on the concept of mental disorders, relation of personality disorders with depressive disorders, and Taijin-kyofusho, or culturally distinctive phobia in Japan. A reference database search to survey the latest trend on psychiatric research indicated that the number of papers published by Japanese workers increased sharply after 1987, and DSM apparently greatly influenced their internationalization. Twenty years after the publication of DSM-III, a questionnaire on the use of DSM-IV was set out in 2000 to survey how widely DSM is utilized in clinical practice in Japan. Two hundred and twelve psychiatrists answered the questionnaire, and the results show that DSM has been accepted positively by the younger generation, while the older generation (over 40s) has still less interest in DSM, and DSM is used mainly for research purposes rather than in daily practice.

  16. 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…

  17. 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…

  18. 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.

  19. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505 Accounting for unallowable costs—Educational institutions....

  20. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505 Accounting for unallowable costs—Educational institutions....

  1. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505 Accounting for unallowable costs—Educational institutions....

  2. From requirements to acceptance tests

    NASA Technical Reports Server (NTRS)

    Baize, Lionel; Pasquier, Helene

    1993-01-01

    From user requirements definition to accepted software system, the software project management wants to be sure that the system will meet the requirements. For the development of a telecommunication satellites Control Centre, C.N.E.S. has used new rules to make the use of tracing matrix easier. From Requirements to Acceptance Tests, each item of a document must have an identifier. A unique matrix traces the system and allows the tracking of the consequences of a change in the requirements. A tool has been developed, to import documents into a relational data base. Each record of the data base corresponds to an item of a document, the access key is the item identifier. Tracing matrix is also processed, providing automatically links between the different documents. It enables the reading on the same screen of traced items. For example one can read simultaneously the User Requirements items, the corresponding Software Requirements items and the Acceptance Tests.

  3. The Politics of Evaluation and Accountability on the School Scene.

    ERIC Educational Resources Information Center

    Toro, Jose Orlando

    Politics of evaluation and accountability are not practiced solely by evaluators and accountants; everyone does it. This is because evaluation and accountability are fraught with decision situations which embody the potential to become political. Among sources of conflict in evaluation and accountability are questions of goals and priorities,…

  4. 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…

  5. 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…

  6. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs....

  7. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs....

  8. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs....

  9. Negotiations and Accountability

    ERIC Educational Resources Information Center

    Hough, Charles R.

    1971-01-01

    School boards by state statutes are alone accountable for the education of their communities' youth. What's needed, the writer contends, is a rectification of the statutes so that all parties to negotiations are accountable. (Editor)

  10. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

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

  11. The journey to accepting support: how parents of profoundly disabled children experience support in their lives.

    PubMed

    Brett, Jane

    2004-10-01

    Advances in medical knowledge and care have extended the lives of children with profound and multiple disabilities. In most cases it is the parents who meet the often complex and continual needs of their child with disabilities in their own home. This study explored the experience of support in the lives of such parents. The interpretive, hermeneutic phenomenology of Heidegger was employed to create a detailed and authentic account of the parents' experiences of support. Five interrelated themes emerged from data from in-depth interviews with six parents randomly selected from a purposive sample in a special school setting. The themes were: parents' feelings about support, the journey to accepting support, support as a loss, disability and the parent and the supportive relationship. Understanding the experience of support from the parent's perspective may lead to a consideration of flexible systems that challenge practice to ensure that supporters listen, learn, develop and deliver support in ways that are helpful. PMID:15537108

  12. 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)

  13. Imaginary Companions and Peer Acceptance

    ERIC Educational Resources Information Center

    Gleason, Tracy R.

    2004-01-01

    Early research on imaginary companions suggests that children who create them do so to compensate for poor social relationships. Consequently, the peer acceptance of children with imaginary companions was compared to that of their peers. Sociometrics were conducted on 88 preschool-aged children; 11 had invisible companions, 16 had personified…

  14. Acceptance of Others (Number Form).

    ERIC Educational Resources Information Center

    Masters, James R.; Laverty, Grace E.

    As part of the instrumentation to assess the effectiveness of the Schools Without Failure (SWF) program in 10 elementary schools in the New Castle, Pa. School District, the Acceptance of Others (Number Form) was prepared to determine pupil's attitudes toward classmates. Given a list of all class members, pupils are asked to circle a number from 1…

  15. W-025, acceptance test report

    SciTech Connect

    Roscha, V.

    1994-10-04

    This acceptance test report (ATR) has been prepared to establish the results of the field testing conducted on W-025 to demonstrate that the electrical/instrumentation systems functioned as intended by design. This is part of the RMW Land Disposal Facility.

  16. Euthanasia Acceptance: An Attitudinal Inquiry.

    ERIC Educational Resources Information Center

    Klopfer, Fredrick J.; Price, William F.

    The study presented was conducted to examine potential relationships between attitudes regarding the dying process, including acceptance of euthanasia, and other attitudinal or demographic attributes. The data of the survey was comprised of responses given by 331 respondents to a door-to-door interview. Results are discussed in terms of preferred…

  17. Helping Our Children Accept Themselves.

    ERIC Educational Resources Information Center

    Gamble, Mae

    1984-01-01

    Parents of a child with muscular dystrophy recount their reactions to learning of the diagnosis, their gradual acceptance, and their son's resistance, which was gradually lessened when he was provided with more information and treated more normally as a member of the family. (CL)

  18. Who accepts first aid training?

    PubMed

    Pearn, J; Dawson, B; Leditschke, F; Petrie, G; Nixon, J

    1980-09-01

    The percentage of individuals trained in first aid skills in the general community is inadequate. We report here a study to investigate factors which influence motivation to accept voluntary training in first aid. A group of 700 randomly selected owners of inground swimming pools (a parental high-risk group) was offered a course of formal first aid instruction. Nine per cent attended the offered training course. The time commitment involved in traditional courses (eight training nights spread over four weeks) is not a deterrent, the same percentage accepting such courses as that who accept a course of one night's instruction. Cost is an important deterrent factor, consumer resistance rising over 15 cost units (one cost unit = the price of a loaf of bread). The level of competent first aid training within the community can be raised by (a) keeping to traditional course content, but (b) by ensuring a higher acceptance rate of first aid courses by a new approach to publicity campaigns, to convince prospective students of the real worth of first aid training. Questions concerning who should be taught first aid, and factors influencing motivation, are discussed.

  19. 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.

  20. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  1. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

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

  2. Accounting Education in Crisis

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  3. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

  4. 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. PMID:26094547

  5. 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.

  6. 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....

  7. 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 access/use/experience,…

  8. 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…

  9. 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…

  10. 40 CFR 97.51 - Establishment of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... issued to me by the Administrator or a court regarding the general account.;” (E) The signature of the... or imprisonment.” (v) The Administrator will accept or act on a submission concerning the general... change. (4) Objections concerning NO X authorized account representative. (i) Once a complete...

  11. 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)

  12. Authentic tolerance: between forbearance and acceptance.

    PubMed

    Von Bergen, C W; Von Bergen, Beth A; Stubblefield, Claire; Bandow, Diane

    2012-01-01

    Promoting tolerance is seen as a key weapon in battling prejudice in diversity and multicultural training but its meaning has been modified recently. The classical definition of tolerance meant that others are entitled to their opinions and have the right to express them and that even though one may disagree with them, one can live in peace with such differences. In recent years, however, tolerance has come to mean that all ideas and practices must be accepted and affirmed and where appreciation and valuing of differences is the ultimate virtue. Such a neo-classical definition has alienated many who value equality and justice and limits the effectiveness of diversity initiatives that teach the promotion of tolerance. The authors offer authentic tolerance as an alternative, incorporating respect and civility toward others, not necessarily approval of their beliefs and behavior. All persons are equal, but all opinions and conduct are not equal.

  13. Evaluating the ethical acceptability of animal research.

    PubMed

    Bout, Henriëtte J; Fentener van Vlissingen, J Martje; Karssing, Edgar D

    2014-11-01

    The ethical acceptability of animal research is typically evaluated on a case-by-case basis. Legislation such as Directive 2010/63/EU on the protection of animals used for scientific purposes provides guidance for ethical evaluation of animal use proposals but does not dictate the outcome, leaving this determination to the ethical review committees of individual institutions. The authors assess different ethics models and how these are reflected in the guidelines of Directive 2010/63/EU. They also describe a matrix for carrying out harm-benefit analyses of animal use proposals, which they identified by examining the practices of three ethical review committees in the Netherlands. Finally, they discuss how this matrix can be applied by ethical review committees at other institutions.

  14. 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.

  15. Accepting the T3D

    SciTech Connect

    Rich, D.O.; Pope, S.C.; DeLapp, J.G.

    1994-10-01

    In April, a 128 PE Cray T3D was installed at Los Alamos National Laboratory`s Advanced Computing Laboratory as part of the DOE`s High-Performance Parallel Processor Program (H4P). In conjunction with CRI, the authors implemented a 30 day acceptance test. The test was constructed in part to help them understand the strengths and weaknesses of the T3D. In this paper, they briefly describe the H4P and its goals. They discuss the design and implementation of the T3D acceptance test and detail issues that arose during the test. They conclude with a set of system requirements that must be addressed as the T3D system evolves.

  16. Sweeteners: consumer acceptance in tea.

    PubMed

    Sprowl, D J; Ehrcke, L A

    1984-09-01

    Sucrose, fructose, aspartame, and saccharin were compared for consumer preference, aftertaste, and cost to determine acceptability of the sweeteners. A 23-member taste panel evaluated tea samples for preference and aftertaste. Mean retail cost of the sweeteners were calculated and adjusted to take sweetening power into consideration. Sucrose was the least expensive and most preferred sweetener. No significant difference in preference for fructose and aspartame was found, but both sweeteners were rated significantly lower than sucrose. Saccharin was the most disliked sweetener. Fructose was the most expensive sweetener and aspartame the next most expensive. Scores for aftertaste followed the same pattern as those for preference. Thus, a strong, unpleasant aftertaste seems to be associated with a dislike for a sweetener. From the results of this study, it seems that there is no completely acceptable low-calorie substitute for sucrose available to consumers.

  17. Run the numbers. Case study: using management accounting in an academic health care setting.

    PubMed

    Quintana, Olga; Ortiz, Cesar A

    2003-03-01

    Management accounting can help administrators manage academic physician practices. Its basic cost-capturing systems can instill accountability and behavior modification in those directly responsible. PMID:12661223

  18. Acceptability of reactors in space

    SciTech Connect

    Buden, D.

    1981-01-01

    Reactors are the key to our future expansion into space. However, there has been some confusion in the public as to whether they are a safe and acceptable technology for use in space. The answer to these questions is explored. The US position is that when reactors are the preferred technical choice, that they can be used safely. In fact, it does not appear that reactors add measurably to the risk associated with the Space Transportation System.

  19. Acceptability of reactors in space

    SciTech Connect

    Buden, D.

    1981-04-01

    Reactors are the key to our future expansion into space. However, there has been some confusion in the public as to whether they are a safe and acceptable technology for use in space. The answer to these questions is explored. The US position is that when reactors are the preferred technical choice, that they can be used safely. In fact, it dies not appear that reactors add measurably to the risk associated with the Space Transportation System.

  20. Facilitating Health Data Sharing Across Diverse Practices and Communities

    PubMed Central

    Lin, Ching-Ping; Black, Robert A.; LaPlante, Jay; Keppel, Gina A.; Tuzzio, Leah; Berg, Alfred O.; Whitener, Ron J.; Buchwald, Dedra S.; Baldwin, Laura-Mae; Fishman, Paul A.; Greene, Sarah M.; Gennari, John H.; Tarczy-Hornoch, Peter; Stephens, Kari A.

    2010-01-01

    Health data sharing with and among practices is a method for engaging rural and underserved populations, often with strong histories of marginalization, in health research. The Institute of Translational Health Sciences, funded by a National Institutes of Health Clinical and Translational Science Award, is engaged in the LC Data QUEST project to build practice and community based research networks with the ability to share semantically aligned electronic health data. We visited ten practices and communities to assess the feasibility of and barriers to developing data sharing networks. We found that these sites had very different approaches and expectations for data sharing. In order to support practices and communities and foster the acceptance of data sharing in these settings, informaticists must take these diverse views into account. Based on these findings, we discuss system design implications and the need for flexibility in the development of community-based data sharing networks. PMID:21347138

  1. Facilitating health data sharing across diverse practices and communities.

    PubMed

    Lin, Ching-Ping; Black, Robert A; Laplante, Jay; Keppel, Gina A; Tuzzio, Leah; Berg, Alfred O; Whitener, Ron J; Buchwald, Dedra S; Baldwin, Laura-Mae; Fishman, Paul A; Greene, Sarah M; Gennari, John H; Tarczy-Hornoch, Peter; Stephens, Kari A

    2010-03-01

    Health data sharing with and among practices is a method for engaging rural and underserved populations, often with strong histories of marginalization, in health research. The Institute of Translational Health Sciences, funded by a National Institutes of Health Clinical and Translational Science Award, is engaged in the LC Data QUEST project to build practice and community based research networks with the ability to share semantically aligned electronic health data. We visited ten practices and communities to assess the feasibility of and barriers to developing data sharing networks. We found that these sites had very different approaches and expectations for data sharing. In order to support practices and communities and foster the acceptance of data sharing in these settings, informaticists must take these diverse views into account. Based on these findings, we discuss system design implications and the need for flexibility in the development of community-based data sharing networks.

  2. 48 CFR 12.402 - Acceptance.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Acceptance. 12.402 Section... Acceptance. (a) The acceptance paragraph in 52.212-4 is based upon the assumption that the Government will rely on the contractor's assurances that the commercial item tendered for acceptance conforms to...

  3. 75 FR 65052 - Consensus Standards, Standard Practice for Maintenance of Airplane Electrical Wiring Systems

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-21

    ... TRANSPORTATION Federal Aviation Administration Consensus Standards, Standard Practice for Maintenance of Airplane... Practice for Maintenance of Airplane Electrical Wiring Systems (Standard Practice) as an acceptable means... FAA finds the standards to be acceptable methods and procedures for maintenance of electrical...

  4. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  5. Radioactive waste acceptance team and generator interface yields successful implementation of waste acceptance criteria

    SciTech Connect

    Rowe, J.G.; Griffin, W.A.; Rast, D.M.

    1996-02-01

    The Fernald Environmental Management Project has developed a successful Low Level Waste Shipping Program in compliance with the Nevada Test Site Defense Waste Acceptance Criteria, Certification, and Transfer Requirements, NVO-325, Revision 1. This shipping program is responsible for the successful disposal of more than 4 million cubic feet of Low Level Waste over the past decade. The success of the Fernald Low Level Waste Shipping Program is due to the generator program staff working closely with the DOE-NV Radioactive Waste Acceptance Program Team to achieve win/win situations. The teamwork is the direct result of dedicated, proactive professionals working together toward a common objective: the safe disposition of low level radioactive waste. The growth and development of this program has many lessons learned to share with the low level waste generating community. The recognition of reciprocal interests enables consistently high annual volumes of Fernald waste disposal at the Nevada Test Site without incident. The large volumes successfully disposed serve testimony to the success of the program which is equally important to all Nevada Test Site and Fernald stakeholders. The Fernald approach to success is currently being shared with other low-level waste generators through DOE-NV sponsored outreach programs. This paper introduces examples of Fernald Environmental Restoration Management Corporation contributions to the DOE-NV Radioactive Waste Acceptance Program outreach initiatives. These practices are applicable to other low level waste disposal programs whether federal, commercial, domestic or international.

  6. 46 CFR 403.100 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  7. 25 CFR 542.19 - What are the minimum internal control standards for accounting?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounting? 542.19 Section 542.19 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN... accounting? (a) Each gaming operation shall prepare accurate, complete, legible, and permanent records of all... accounting records according to Generally Accepted Accounting Principles on a double-entry system...

  8. Indian Education Accountability. Hearings Before the Subcommittee on Administrative Practice and Procedure of the Committee on the Judiciary, United States Senate, 93d Congress, 1st and 2d Sessions (December 13, 1973 and August 22, 1974).

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Senate Committee on the Judiciary.

    American Indian educational accountability constitutes the subject of these 1973 and 1974 Senate hearings. Testimony is presented for representatives from: the National Advisory Council on Indian Education; the Bureau of Indian Affairs (BIA); and the Institute for the Development of Indian Law. Also presented in this document is an extensive…

  9. Interim Report on the Implementation of Accountability at the Leadership in Accountability Demonstration (LAD) Schools.

    ERIC Educational Resources Information Center

    Bennett, Sally J.

    This report presents findings of an evaluation, conducted in 1994, of 10 Leadership in Accountability Demonstration (LAD) schools in the San Diego City Schools. The report provides information on the status of accountability implementation, particularly regarding the schools' recognition and intervention practices. The evaluation sought to…

  10. 26 CFR 601.204 - Changes in accounting periods and in methods of accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounting. 601.204 Section 601.204 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Rulings and Other Specific Matters § 601... changes his accounting period shall, before using the new period for income tax purposes, comply with...

  11. 26 CFR 601.204 - Changes in accounting periods and in methods of accounting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounting. 601.204 Section 601.204 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Rulings and Other Specific Matters § 601... changes his accounting period shall, before using the new period for income tax purposes, comply with...

  12. Values, perceived risks and benefits, and acceptability of nuclear energy.

    PubMed

    de Groot, Judith I M; Steg, Linda; Poortinga, Wouter

    2013-02-01

    We examined how personal values and perceptions of risks and benefits are associated with the acceptability of nuclear energy (NE). A theoretical model is tested in which beliefs about the risks and benefits of NE mediate the relationship between values and acceptability. The results showed that egoistic values are positively related to the perceived benefits and acceptability of NE. In contrast, altruistic and biospheric values were positively related to the perceived risks of NE. Although it has been argued that NE may help to combat climate change through lower CO(2) emissions, these environmental benefits were not acknowledged by people with strong biospheric values. Furthermore, results confirmed that the more risks respondents perceived, the less they were inclined to accept NE. In contrast, the more a person believed that NE has beneficial consequences, the more acceptable NE was. Finally, as expected, perceived risks and benefits were found to partly mediate the relationship between personal values and acceptability. We discuss the theoretical and practical implications of these findings.

  13. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

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

  14. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments. PMID:17411807

  15. Acceptance criteria for risk in offshore construction projects

    SciTech Connect

    Rettedal, W.; Gudmestad, O.T.

    1995-12-31

    The Norwegian Petroleum Directorate (NPD) state in their Regulation for Risk Analysis that the Operator shall form the acceptance criteria for the risk analysis. This applies to both the construction and operating phases. The philosophy is that the risk should be kept as low as reasonable practicable (ALARP). This paper will discuss what form the criteria for an offshore construction project should have, what hazards the criteria should be measured against and how one should proceed to obtain acceptable risk levels. An application of the criteria for an offshore construction project will be discussed.

  16. Leadership for Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    2001-01-01

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

  17. The Accountability Illusion: Arizona

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  18. The Accountability Illusion: Minnesota

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  19. The Accountability Illusion: Nevada

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  20. The Accountability Illusion: California

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  1. Accountability for What?

    ERIC Educational Resources Information Center

    Knowles, Rex; Knowles; Trudy

    2001-01-01

    Our emphasis on accountability overlooks children's differences. Half of all individuals who take a norm-referenced test will be below average. Should such students be pushed, mauled, and remediated or squeezed into a common learning mold? Holding teachers accountable for humane treatment of "whole children" is a worthier pursuit. (MLH)

  2. The Evolution of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2011-01-01

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

  3. Accountability in Education.

    ERIC Educational Resources Information Center

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

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

  4. Accountability and Primary Healthcare

    PubMed Central

    Mukhi, Shaheena; Barnsley, Jan; Deber, Raisa B.

    2014-01-01

    This paper examines the accountability structures within primary healthcare (PHC) in Ontario; in particular, who is accountable for what and to whom, and the policy tools being used. Ontario has implemented a series of incremental reforms, using expenditure policy instruments, enforced through contractual agreements to provide a defined set of publicly financed services that are privately delivered, most often by family physicians. The findings indicate that reporting, funding, evaluation and governance accountability requirements vary across service provider models. Accountability to the funder and patients is most common. Agreements, incentives and compensation tools have been used but may be insufficient to ensure parties are being held responsible for their activities related to stated goals. Clear definitions of various governance structures, a cohesive approach to monitoring critical performance indicators and associated improvement strategies are important elements in operationalizing accountability and determining whether goals are being met. PMID:25305392

  5. Accountability and primary healthcare.

    PubMed

    Mukhi, Shaheena; Barnsley, Jan; Deber, Raisa B

    2014-09-01

    This paper examines the accountability structures within primary healthcare (PHC) in Ontario; in particular, who is accountable for what and to whom, and the policy tools being used. Ontario has implemented a series of incremental reforms, using expenditure policy instruments, enforced through contractual agreements to provide a defined set of publicly financed services that are privately delivered, most often by family physicians. The findings indicate that reporting, funding, evaluation and governance accountability requirements vary across service provider models. Accountability to the funder and patients is most common. Agreements, incentives and compensation tools have been used but may be insufficient to ensure parties are being held responsible for their activities related to stated goals. Clear definitions of various governance structures, a cohesive approach to monitoring critical performance indicators and associated improvement strategies are important elements in operationalizing accountability and determining whether goals are being met. PMID:25305392

  6. Accepting Evolution or Discarding Science

    ERIC Educational Resources Information Center

    Sharpes, Donald K.; Peramas, Mary M.

    2006-01-01

    Challenging basic principles of constitutional law, advocates of intelligent design are undermining educators' ability to teach evolution in their science classrooms. Because US Supreme Court rulings now prohibit creationist accounts of the origin of life in schools, arguments favoring divine intervention, known as intelligent design, have emerged…

  7. Consumer acceptance and carcass quality

    Technology Transfer Automated Retrieval System (TEKTRAN)

    In commodity production systems, beef quality is designated based on the USDA grading criteria which take into account carcass marbling, maturity and yield. Producers are rewarded economically for beef quality grade (QG) of Choice versus Select although the price difference (spread) varies seasonal...

  8. Accountability in delivering care.

    PubMed

    Castledine, G

    In the penultimate part of this series on issues in ward management facing charge nurses. George Castledine concentrates on the issue of accountability. The immensely powerful position of the charge nurse as arbitrator and co-ordinator of all health care given to the patient demands that helshe exercises this power responsibly and positively; hence, the crucial importance of accountability. The author explores this concept and also those of advocacy and conscientious objection. He concludes by suggesting that the ultimate area of accountability in nursing is the individual conscience of the practitioner and that in this may lie the key to the setting and maintenance of high standards of care.

  9. Technology acceptance among physicians: a new take on TAM.

    PubMed

    Yarbrough, Amy K; Smith, Todd B

    2007-12-01

    The proliferation of information technology has been a revolutionary force that has increased efficiency and effectiveness in many industries. However, health care organizations, particularly physician practices, are noticeably lagging in the adoption of such technologies. This article provides a systematic review of the literature on physician acceptance of information technology. An overview of the technology acceptance model (TAM) is discussed, and a modified version of this model is proposed. Finally, ideas for testing this new model in a physician setting are presented. By providing a better understanding of physician technology acceptance, this model will inform health care managers about barriers that make physicians hesitant to embrace new technologies designed to increase efficiency and improve quality in a health care setting.

  10. 75 FR 22689 - Surety Companies Acceptable on Federal Bonds: Regent Insurance Company

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-29

    ..., Financial Accounting and Services Division, Surety Bond Branch, 3700 East-West Highway, Room 6F01, Hyattsville, MD 20782. Dated: April 13, 2010. Sandra Paylor-Sanders, Acting Director, Financial Accounting and... Fiscal Service Surety Companies Acceptable on Federal Bonds: Regent Insurance Company AGENCY:...

  11. 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...

  12. 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…

  13. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  14. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  15. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  16. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause:...

  17. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause:...

  18. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause:...

  19. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause:...

  20. 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…

  1. 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.

  2. Computerized material accounting

    SciTech Connect

    Claborn, J.; Erkkila, B.

    1995-07-01

    With the advent of fast, reliable database servers running on inexpensive networked personal computers, it is possible to create material accountability systems that are easy to learn, easy to use, and cost-effective to implement. Maintaining the material data in a relational database allows data to be viewed in ways that were previously very difficult. This paper describes a software and hardware platforms for the implementation of such an accountability system.

  3. Computer acceptance of older adults.

    PubMed

    Nägle, Sibylle; Schmidt, Ludger

    2012-01-01

    Even though computers play a massive role in everyday life of modern societies, older adults, and especially older women, are less likely to use a computer, and they perform fewer activities on it than younger adults. To get a better understanding of the factors affecting older adults' intention towards and usage of computers, the Unified Theory of Acceptance and Usage of Technology (UTAUT) was applied as part of a more extensive study with 52 users and non-users of computers, ranging in age from 50 to 90 years. The model covers various aspects of computer usage in old age via four key constructs, namely performance expectancy, effort expectancy, social influences, and facilitating conditions, as well as the variables gender, age, experience, and voluntariness it. Interestingly, next to performance expectancy, facilitating conditions showed the strongest correlation with use as well as with intention. Effort expectancy showed no significant correlation with the intention of older adults to use a computer.

  4. Dental practice in Paris.

    PubMed

    Baron, Pierre

    2003-01-01

    This describes dental practice and the availability of dental patent remedies in Paris. Accounts of legal disputes, from original sources, illustrate the status and social history of some of the most wealthy dental practitioners in Paris during the Revolution.

  5. Predicting nurses' acceptance of radiofrequency identification technology.

    PubMed

    Norten, Adam

    2012-10-01

    The technology of radiofrequency identification allows for the scanning of radiofrequency identification-tagged objects and individuals without line-of-sight requirements. Healthcare organizations use radiofrequency identification to ensure the health and safety of patients and medical personnel and to uncover inefficiencies. Although the successful implementation of a system incorporating radiofrequency identification technologies requires acceptance and use of the technology, some nurses using radiofrequency identification in hospitals feel like "Big Brother" is watching them. This predictive study used a theoretical model assessing the effect of five independent variables: privacy concerns, attitudes, subjective norms, controllability, and self-efficacy, on a dependent variable, nurses' behavioral intention to use radiofrequency identification. A Web-based questionnaire containing previously validated questions was answered by 106 US RNs. Multiple linear regression showed that all constructs together accounted for 60% of the variance in nurses' intention to use radiofrequency identification. Of the predictors in the model, attitudes provided the largest unique contribution when the other predictors in the model were held constant; subjective norms also provided a unique contribution. Privacy concerns, controllability, and self-efficacy did not provide a significant contribution to nurses' behavioral intention to use radiofrequency identification.

  6. 48 CFR 2911.103 - Market acceptance.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... offered have either achieved commercial market acceptance or been satisfactorily supplied to an agency... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Market acceptance. 2911... DESCRIBING AGENCY NEEDS Selecting And Developing Requirements Documents 2911.103 Market acceptance....

  7. 48 CFR 11.103 - Market acceptance.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Market acceptance. 11.103... DESCRIBING AGENCY NEEDS Selecting and Developing Requirements Documents 11.103 Market acceptance. (a) Section... either— (i) Achieved commercial market acceptance; or (ii) Been satisfactorily supplied to an...

  8. 48 CFR 2911.103 - Market acceptance.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 7 2011-10-01 2011-10-01 false Market acceptance. 2911... DESCRIBING AGENCY NEEDS Selecting And Developing Requirements Documents 2911.103 Market acceptance. The... offered have either achieved commercial market acceptance or been satisfactorily supplied to an...

  9. Older Adults' Acceptance of Information Technology

    ERIC Educational Resources Information Center

    Wang, Lin; Rau, Pei-Luen Patrick; Salvendy, Gavriel

    2011-01-01

    This study investigated variables contributing to older adults' information technology acceptance through a survey, which was used to find factors explaining and predicting older adults' information technology acceptance behaviors. Four factors, including needs satisfaction, perceived usability, support availability, and public acceptance, were…

  10. Apollo experience report environmental acceptance testing

    NASA Technical Reports Server (NTRS)

    Laubach, C. H. M.

    1976-01-01

    Environmental acceptance testing was used extensively to screen selected spacecraft hardware for workmanship defects and manufacturing flaws. The minimum acceptance levels and durations and methods for their establishment are described. Component selection and test monitoring, as well as test implementation requirements, are included. Apollo spacecraft environmental acceptance test results are summarized, and recommendations for future programs are presented.

  11. 48 CFR 245.606-3 - Acceptance.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Acceptance. 245.606-3..., DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT GOVERNMENT PROPERTY Reporting, Redistribution, and Disposal of Contractor Inventory 245.606-3 Acceptance. (a) If the schedules are acceptable, the plant clearance...

  12. 46 CFR 28.73 - Accepted organizations.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 1 2012-10-01 2012-10-01 false Accepted organizations. 28.73 Section 28.73 Shipping... INDUSTRY VESSELS General Provisions § 28.73 Accepted organizations. An organization desiring to be designated by the Commandant as an accepted organization must request such designation in writing. As...

  13. 46 CFR 28.73 - Accepted organizations.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 1 2011-10-01 2011-10-01 false Accepted organizations. 28.73 Section 28.73 Shipping... INDUSTRY VESSELS General Provisions § 28.73 Accepted organizations. An organization desiring to be designated by the Commandant as an accepted organization must request such designation in writing. As...

  14. 46 CFR 28.73 - Accepted organizations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Accepted organizations. 28.73 Section 28.73 Shipping... INDUSTRY VESSELS General Provisions § 28.73 Accepted organizations. An organization desiring to be designated by the Commandant as an accepted organization must request such designation in writing. As...

  15. 46 CFR 28.73 - Accepted organizations.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 1 2013-10-01 2013-10-01 false Accepted organizations. 28.73 Section 28.73 Shipping... INDUSTRY VESSELS General Provisions § 28.73 Accepted organizations. An organization desiring to be designated by the Commandant as an accepted organization must request such designation in writing. As...

  16. 46 CFR 28.73 - Accepted organizations.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 1 2014-10-01 2014-10-01 false Accepted organizations. 28.73 Section 28.73 Shipping... INDUSTRY VESSELS General Provisions § 28.73 Accepted organizations. An organization desiring to be designated by the Commandant as an accepted organization must request such designation in writing. As...

  17. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts. PMID:12285741

  18. 37 CFR 2.208 - Deposit accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... COMMERCE RULES OF PRACTICE IN TRADEMARK CASES Fees and Payment of Money in Trademark Cases § 2.208 Deposit... replenish a deposit account may be submitted by electronic funds transfer through the Federal Reserve... electronic funds transfer over the Office's Internet Web site (www.uspto.gov). (3) A payment to replenish...

  19. Planning for Your Second Accounting Job

    ERIC Educational Resources Information Center

    Mucenski-Keck, Lynn; Hintz, Arthur F.; Fedoryshyn, Michael W.

    2012-01-01

    For many accounting students the focus of their fourth or fifth years is finding a job to start them on an exciting and financially rewarding career. Colleges provide significant guidance and direction to these students in the form of internship assistance, resume writing workshops, interview practice, networking events and career guidance. At…

  20. Teaching Financial Accounting via a Worksheet Approach.

    ERIC Educational Resources Information Center

    Vincent, Vern C.; Dietz, Elizabeth M.

    A classroom research study investigated the effectiveness of an approach to financial accounting instruction that uses worksheets to bring together the conceptual and practical aspects of the field. Students were divided into two groups, one taught by traditional lecture method and the other taught with worksheet exercises and lectures stressing…