Science.gov

Sample records for account benefits ratio

  1. Increased PD-1/STAT1 ratio may account for the survival benefit in decitabine therapy for lower risk myelodysplastic syndrome.

    PubMed

    Zhang, Zheng; Chang, Chun-Kang; He, Qi; Guo, Juan; Tao, Ying; Wu, Ling-Yun; Xu, Feng; Wu, Dong; Zhou, Li-Yu; Su, Ji-Ying; Song, Lu-Xi; Xiao, Chao; Li, Xiao

    2017-04-01

    Decitabine is an effective therapy for patients with lower risk myelodysplastic syndrome (MDS). However, the mechanisms of decitabine's therapeutic effect are not well established. Forty-four lower risk MDS patients received decitabine therapy. 59.1% patients achieved treatment response, and 53.8% patients who were RBC/platelet-dependent cast off the transfusion burden. The median overall survival (OS) was 19.0 months after decitabine treatment. Moreover, polarization toward type 1 in the CD8 + subset was enhanced, and a significantly increased expression of the PD-1, PD-L1, and PD-1/STAT1 ratio was observed in these lower risk MDS. The patients with amplification of PD-1/STAT1 ratio (2-4) achieved longer OS. Thus, our results suggest that the effect mechanism of decitabine toward lower risk MDS may be the moderate increase of PD-1/STAT1, which contributes to hematopoietic improvement. These findings suggest that a different PD-1-related strategy from those used to treat higher risk patients could be used for lower risk MDS patients.

  2. Accounting for the Benefits of Database Normalization

    ERIC Educational Resources Information Center

    Wang, Ting J.; Du, Hui; Lehmann, Constance M.

    2010-01-01

    This paper proposes a teaching approach to reinforce accounting students' understanding of the concept of database normalization. Unlike a conceptual approach shown in most of the AIS textbooks, this approach involves with calculations and reconciliations with which accounting students are familiar because the methods are frequently used in…

  3. 75 FR 36015 - Uniformed Services Accounts and Death Benefits; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-24

    ...; ] FEDERAL RETIREMENT THRIFT INVESTMENT BOARD 5 CFR Parts 1604 and 1651 Uniformed Services Accounts and Death... Register on June 18, 2010, regarding uniformed services accounts and death benefits. This...

  4. 75 FR 44065 - Uniformed Services Accounts and Death Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-28

    ... Parts 1604 and 1651 Uniformed Services Accounts and Death Benefits AGENCY: Federal Retirement Thrift... making several changes to its death benefits regulations. In particular, it is expanding the requirements... its death benefit regulations to allow participants to designate a custodian under the...

  5. The construction of mental accounts in benefits decision making.

    PubMed

    Schweitzer, M E

    1999-01-01

    Mental accounting describes the psychological creation of separate accounts or budgets for categories of decisions. This process simplifies complex budget decisions in ways that significantly affect consumer behavior (Kahneman and Tversky 1981, 1984) and has been incorporated into economic theory (Shefrin and Thaler 1988). The impact of mental accounts on benefits decisions is likely to be significant. The creation of these accounts is context dependent, and prior work has demonstrated that the source and timing of payments affects the allocation of resources into mental accounts. Results from this work demonstrate that other normatively unimportant factors of the choice such as presentation order impact the construction of mental accounts. These results describe mental accounting biases within the context of health care benefits and demonstrate that the construction of mental accounts is highly unstable and easily manipulated within this domain.

  6. 75 FR 34654 - Uniformed Services Accounts and Death Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-18

    ...; ] FEDERAL RETIREMENT THRIFT INVESTMENT BOARD 5 CFR Parts 1604 and 1651 Uniformed Services Accounts and Death... death benefits regulations. In particular, it proposes to expand the requirements necessary in order for... can be used to designate beneficiaries for both accounts. The Agency also proposes to amend its...

  7. Mapping the benefit-cost ratios of interventions against bovine trypanosomosis in Eastern Africa.

    PubMed

    Shaw, A P M; Wint, G R W; Cecchi, G; Torr, S J; Mattioli, R C; Robinson, T P

    2015-12-01

    This study builds upon earlier work mapping the potential benefits from bovine trypanosomosis control and analysing the costs of different approaches. Updated costs were derived for five intervention techniques: trypanocides, targets, insecticide-treated cattle, aerial spraying and the release of sterile males. Two strategies were considered: continuous control and elimination. For mapping the costs, cattle densities, environmental constraints, and the presence of savannah or riverine tsetse species were taken into account. These were combined with maps of potential benefits to produce maps of benefit-cost ratios. The results illustrate a diverse picture, and they clearly indicate that no single technique or strategy is universally profitable. For control using trypanocide prophylaxis, returns are modest, even without accounting for the risk of drug resistance but, in areas of low cattle densities, this is the only approach that yields a positive return. Where cattle densities are sufficient to support it, the use of insecticide-treated cattle stands out as the most consistently profitable technique, widely achieving benefit-cost ratios above 5. In parts of the high-potential areas such as the mixed farming, high-oxen-use zones of western Ethiopia, the fertile crescent north of Lake Victoria and the dairy production areas in western and central Kenya, all tsetse control strategies achieve benefit-cost ratios from 2 to over 15, and for elimination strategies, ratios from 5 to over 20. By contrast, in some areas, notably where cattle densities are below 20per km(2), the costs of interventions against tsetse match or even outweigh the benefits, especially for control scenarios using aerial spraying or the deployment of targets where both savannah and riverine flies are present. If the burden of human African trypanosomosis were factored in, the benefit-cost ratios of some of the low-return areas would be considerably increased. Comparatively, elimination strategies

  8. 49 CFR 1242.85 - Fringe benefits (account 12-63-00).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 false Fringe benefits (account 12-63-00). 1242.85....85 Fringe benefits (account 12-63-00). Separate the common expenses in proportion to the total common salaries and wages expense separation (account 11-XX-XX) determined in §§ 1242.83 and 1242.84....

  9. 49 CFR 1242.85 - Fringe benefits (account 12-63-00).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Fringe benefits (account 12-63-00). 1242.85....85 Fringe benefits (account 12-63-00). Separate the common expenses in proportion to the total common salaries and wages expense separation (account 11-XX-XX) determined in §§ 1242.83 and 1242.84....

  10. 49 CFR 1242.85 - Fringe benefits (account 12-63-00).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Fringe benefits (account 12-63-00). 1242.85....85 Fringe benefits (account 12-63-00). Separate the common expenses in proportion to the total common salaries and wages expense separation (account 11-XX-XX) determined in §§ 1242.83 and 1242.84....

  11. 49 CFR 1242.85 - Fringe benefits (account 12-63-00).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Fringe benefits (account 12-63-00). 1242.85....85 Fringe benefits (account 12-63-00). Separate the common expenses in proportion to the total common salaries and wages expense separation (account 11-XX-XX) determined in §§ 1242.83 and 1242.84....

  12. 76 FR 9939 - Garnishment of Accounts Containing Federal Benefit Payments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-23

    ... will provide additional information on the identifiers in an update to the Green Book, A Guide to... institutions should not attempt to trace the movement of funds between accounts in establishing a...

  13. A U.K. cost-benefit analysis of circles of support and accountability interventions.

    PubMed

    Elliott, Ian A; Beech, Anthony R

    2013-06-01

    Circles of Support and Accountability (CoSA) aim to augment sex offender risk management at the point of community reentry by facilitating "Circles" of volunteers who provide support, guidance, and advice, while ensuring that the offender remains accountable for their actions. In this study, the authors provide (a) a rapid evidence assessment of the effectiveness of CoSA in reducing reoffending, and (b) a U.K. cost-benefit analysis for CoSA when compared to the criminal justice costs of reoffending. From the study analysis, the average cost of a "Circle" was estimated to be £11,303 per annum and appears to produce a 50% reduction in reoffending (sexual and nonsexual), as the estimated cost of reoffending was estimated to be £147,161 per offender, per annum. Based on a hypothetical cohort of 100 offenders--50 of whom receive CoSA and 50 of whom do not--investment in CoSA appears to provide a cost saving of £23,494 and a benefit-cost ratio of 1.04. Accounting for estimates that the full extent of the cost to society may be 5 to 10 times the tangible costs substantially increases estimated cost savings related to CoSA.

  14. Assessing the stochastic variability of the Benefit-Cost ratio in roadway safety management.

    PubMed

    Cafiso, Salvatore; D'Agostino, Carmelo

    2016-08-01

    Road Agencies set quantitative targets and adopt related road safety strategies within the priorities and the available resources at the time of an economic crisis. In this framework, benefit-cost analyses (BCA) are carried out to support the decision making process and alternative measures are ranked according to their expected benefit and benefit-cost ratio calculated using a Safety Performance Function (SPF) and Crash Modification Factors (CMFs) as predictors of future safety performances. Due to the variance of CMFs and crash frequency we are uncertain what the benefits of some future actions will be. The chance of making wrong decisions depends on the size of the standard deviation of the probability distribution of the considered stochastic variables. To deal with the uncertainty inherent in the decision making process, a reliability based assessment of benefits must be performed introducing a stochastic approach. In the paper the variability of the CMFs, the predicted number of crashes and the crash costs are taken into account in a reliability based BCA to address improvements and issues of an accurate probabilistic approach when compared to the deterministic results or other approximated procedures. A case study is presented comparing different safety countermeasures selected to reduce crash frequency and severity on sharp curves in motorways. These measures include retrofitting of old safety barriers, delineation systems and shoulder rumble strips. The methodology was applied using the Monte Carlo simulations to calculate the probability of failure of BCA statements. Results and comparisons with alternative approaches, like the one proposed in the HSM, are presented showing remarkable differences in the evaluation of outcomes which can be achieved.

  15. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Retirement and other employee benefit plan... STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan... organization. (2) Certain retirement accounts. Deposits in an insured depository institution made in...

  16. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Retirement and other employee benefit plan... STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan... organization. (2) Certain retirement accounts. Deposits in an insured depository institution made in...

  17. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Retirement and other employee benefit plan... STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan... organization. (2) Certain retirement accounts. Deposits in an insured depository institution made in...

  18. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Retirement and other employee benefit plan... STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan... organization. (2) Certain retirement accounts. Deposits in an insured depository institution made in...

  19. Test-Based Accountability: Potential Benefits and Pitfalls of Science Assessment with Student Diversity

    ERIC Educational Resources Information Center

    Penfield, Randall D.; Lee, Okhee

    2010-01-01

    Recent test-based accountability policy in the U.S. has involved annually assessing all students in core subjects and holding schools accountable for adequate progress of all students by implementing sanctions when adequate progress is not met. Despite its potential benefits, basing educational policy on assessments developed for a student…

  20. The linear system theory's account of behavior maintained by variable-ratio schedules.

    PubMed Central

    McDowell, J J; Wixted, J T

    1988-01-01

    The mathematical theory of linear systems, which has been used successfully to describe behavior maintained by variable-interval schedules, is extended to describe behavior maintained by variable-ratio schedules. The result of the analysis is a pair of equations, one of which expresses response rate on a variable-ratio schedule as a function of the mean ratio requirement (n) that the schedule arranges. The other equation expresses response rate on a variable-ratio schedule as a function of reinforcement rate. Both equations accurately describe existing data from variable-ratio schedules. The theory accounts for two additional characteristics of behavior maintained by variable-ratio schedules; namely, the appearance of strained, two-valued (i.e., zero or very rapid) responding at large ns, and the abrupt cessation of responding at a boundary n. The theory also accounts for differences between behavior on variable-interval and variable-ratio schedules, including (a) the occurrence of strained responding on variable-ratio but not on variable-interval schedules, (b) the abrupt cessation of responding on occurrence of higher response rates on variable-ratio than on variable-interval schedules. Furthermore, given data from a series of variable-interval schedules and from a series of concurrent variable-ratio variable-interval schedules, the theory permits quantitative prediction of many properties of behavior on single-alternative variable-ratio schedules. The linear system theory's combined account of behavior on variable-interval and variable-ratio schedules is superior to existing versions of six other mathematical theories of variable-interval and variable-ratio responding. PMID:3279150

  1. The Addiction Benefits Scorecard: A Framework to Promote Health Insurer Accountability and Support Consumer Engagement.

    PubMed

    Danovitch, Itai; Kan, David

    2017-03-17

    Health care insurance plans covering treatment for substance use disorders (SUD) offer a wide range of benefits. Distinctions between health plan benefits are confusing, and consumers making selections may not adequately understand the characteristics or significance of the choices they have. The California Society of Addiction Medicine sought to help consumers make informed decisions about plan selections by providing education on the standard of care for SUD and presenting findings from an expert analysis of selected health plans. We developed an assessment framework, based on criteria endorsed by the American Society of Addiction Medicine, to rate the quality of SUD treatment benefits offered by a sample of insurance plans. We convened an expert panel of physicians to rate 16 policies of 10 insurance providers across seven categories. Data from published resources for 2014 insurance plans were extracted, categorized, and rated. The framework and ratings were summarized in a consumer-facing white paper. We found significant heterogeneity in benefits across comparable plans, as well as variation in the characterization and clarity of published services. This article presents findings and implications of the project. There is a pressing need to define requirements for SUD benefits and to hold health plans accountable for offering quality services in accordance with those benefits.

  2. Favourable changes of the risk-benefit ratio in alpine skiing.

    PubMed

    Burtscher, Martin; Ruedl, Gerhard

    2015-05-29

    During the past five decades recreational alpine skiing has become increasingly safer. The numerous annual media reports on ski injuries have to be interpreted on the basis of the tremendous numbers of skiers. These favourable changes seem primarily be due to the introduction of short carving skis, more rigid and comfortable ski boots, the use of protective gear like helmets, and the optimized preparation of ski slopes. The associated health benefits from skiing, especially arising from its association with a healthier life style, and possibly also from effects related to hypoxia preconditioning and increasing subjective vitality by natural elements clearly outweigh the health hazards. Technical improvements will likely help further reducing the injury risk. At least hypothetically, each individual skier could help to prevent injuries by the development of an appropriate physical fitness and responsible behaviour on ski slopes thereby optimizing the risk-benefit ratio of alpine skiing.

  3. Favourable Changes of the Risk-Benefit Ratio in Alpine Skiing

    PubMed Central

    Burtscher, Martin; Ruedl, Gerhard

    2015-01-01

    During the past five decades recreational alpine skiing has become increasingly safer. The numerous annual media reports on ski injuries have to be interpreted on the basis of the tremendous numbers of skiers. These favourable changes seem primarily be due to the introduction of short carving skis, more rigid and comfortable ski boots, the use of protective gear like helmets, and the optimized preparation of ski slopes. The associated health benefits from skiing, especially arising from its association with a healthier life style, and possibly also from effects related to hypoxia preconditioning and increasing subjective vitality by natural elements clearly outweigh the health hazards. Technical improvements will likely help further reducing the injury risk. At least hypothetically, each individual skier could help to prevent injuries by the development of an appropriate physical fitness and responsible behaviour on ski slopes thereby optimizing the risk-benefit ratio of alpine skiing. PMID:26035659

  4. Use of domperidone as a galactagogue drug: a systematic review of the benefit-risk ratio.

    PubMed

    Paul, Catherine; Zénut, Marie; Dorut, Agnès; Coudoré, Marie-Ange; Vein, Julie; Cardot, Jean-Michel; Balayssac, David

    2015-02-01

    Breastfeeding is the optimal method for feeding a newborn. However, some mothers may have difficulties lactating. Domperidone is widely used as a galactagogue but to the best of our knowledge has not been approved by any health authority. The objective of this review was to assess the benefit-risk ratio of domperidone for stimulating lactation. The benefit-risk ratio of domperidone as a galactagogue was assessed following a literature search of the PubMed database up to July 2013. Four studies were selected to assess domperidone efficacy and demonstrated an increased milk production. The limited data (60 mother-baby pairs) and the moderate methodological quality of 1 study remain insufficient to conclude on domperidone efficacy. Regarding the safety of domperidone, 7 studies were selected that exposed 113 infants to domperidone through breastfeeding. No adverse effects were observed in 85 infants, and no information was provided for the remaining 28. The limited data available remain in favor of a safe domperidone profile in infants and mothers. However, in large studies focused on gastrointestinal disorders, domperidone is responsible for drug-induced long QT syndrome and sudden cardiac death. The use of domperidone as a galactagogue is worrisome as drug-induced long QT syndrome occurred mostly in women. In these circumstances, an improvement of breastfeeding practices seems to be more effective and safer than the use of an off-label domperidone treatment.

  5. Benefit/Cost Ratio in Systems Engineering: Integrated Models, Tests, Design, and Production

    SciTech Connect

    Nitta, C; Logan, R; Chidester, S; Foltz, M F

    2004-10-27

    We have previously described our methodology for quantification of risk and risk reduction, and the use of risk, quantified as a dollar value, in the Value Engineering and decision tradeoff process. In this work we extend our example theme of the safety of reactive materials during accidental impacts. We have begun to place the validation of our impact safety model into a systems engineering context. In that sense, we have made connections between the data and the trends in the data, our models of the impact safety process, and the implications regarding confidence levels and reliability based on given impact safety requirements. We have folded this information into a quantitative risk assessment, and shown the assessed risk reduction value of developing an even better model, with more model work or more experimental data or both. Since there is a cost incurred for either model improvement or testing, we have used a Benefit/Cost Ratio metric to quantify this, where Benefit is our quantification of assessed risk reduction, and cost is the cost of the new test data, code development, and model validation. This has left us with further questions posed for our evolving system engineering representation for impact safety and its implications. We had concluded that the Benefit/Cost Ratio for more model validation was high, but such improvement could take several paths. We show our progress along two such paths; simple and high fidelity modeling of the impact safety process, and the implications of our knowledge and assumptions of the probability distribution functions involved. At the other end of the systems engineering scale, we discuss the implications of our linkage from model validation to risk on our production plant operations. Naturally, the nature of most such methodologies is still evolving, and this work represents the views of the authors and not necessarily the views of Lawrence Livermore National Laboratory.

  6. Evaluating Safeguards Benefits of Process Monitoring as compared with Nuclear Material Accountancy

    SciTech Connect

    Humberto Garcia; Wen-Chiao Lin; Reed Carlson

    2014-07-01

    This paper illustrates potential safeguards benefits that process monitoring (PM) may have as a diversion deterrent and as a complementary safeguards measure to nuclear material accountancy (NMA). This benefit is illustrated by quantifying the standard deviation associated with detecting a considered material diversion scenario using either an NMA-based method or a PM-based approach. To illustrate the benefits of PM for effective safeguards, we consider a reprocessing facility. We assume that the diversion of interest for detection manifests itself as a loss of Pu caused by abnormally operating a dissolver for an extended period to accomplish protracted diversion (or misdirection) of Pu to a retained (unconditioned) waste stream. For detecting the occurrence of this diversion (which involves anomalous operation of the dissolver), we consider two different data evaluation and integration (DEI) approaches, one based on NMA and the other based on PM. The approach based on PM does not directly do mass balance calculations, but rather monitors for the possible occurrence of anomaly patterns related to potential loss of nuclear material. It is thus assumed that the loss of a given mass amount of nuclear material can be directly associated with the execution of proliferation-driven activities that trigger the occurrence of an anomaly pattern consisting of series of events or signatures occurring at different unit operations and time instances. By effectively assessing these events over time and space, the PM-based DEI approach tries to infer whether this specific pattern of events has occurred and how many times within a given time period. To evaluate the goodness of PM, the 3 Sigma of the estimated mass loss is computed under both DEI approaches as function of the number of input batches processed. Simulation results are discussed.

  7. 'Fair benefits' accounts of exploitation require a normative principle of fairness: response to Gbadegesin and Wendler, and Emanuel et al.

    PubMed

    Ballantyne, Angela

    2008-05-01

    In 2004 Emanuel et al. published an influential account of exploitation in international research, which has become known as the 'fair benefits account'. In this paper I argue that the thin definition of fairness presented by Emanuel et al, and subsequently endorsed by Gbadegesin and Wendler, does not provide a notion of fairness that is adequately robust to support a fair benefits account of exploitation. The authors present a procedural notion of fairness--the fair distribution of the benefits of research is to be determined on a case-by-case basis by the parties involved in each study. The fairness of the distribution of benefits is not assessed against an independent normative standard. Emanuel et al.'s account of fairness provides a framework for objecting only to transactions that occur without the fully informed consent of the weaker party. As a result, a debate about exploitation collapses into a debate about consent. This is problematic because, as the proponents of the fair benefits framework acknowledge, neither the trial participants' consent nor the host community's consent preclude exploitation. Attempts to stipulate normative standards of fairness to protect research subjects in developing countries have been controversial and divisive, and it is therefore understandable that bioethicists would be tempted to develop accounts of exploitation that are independent of such prescriptive principles. I conclude, however, that the utility of the fair benefits model of exploitation as a policy tool will ultimately depend on whether a substantive principle of fairness can be developed to underpin it.

  8. Potential cost-effectiveness and benefit-cost ratios of adult pneumococcal vaccination in Germany

    PubMed Central

    2012-01-01

    Background Invasive (IPD, defined as detection of pneumococci in sterile body fluids like meningitis or bacteremic pneumonia) and non-invasive Streptococcus pneumoniae infections (i.e. non-bacteremic pneumonia, otitis media) in adults are associated with substantial morbidity, mortality and costs. In Germany, Pneumococcal polysaccharide vaccination (PPV23) is recommended for all persons >60 years and for defined risk groups (age 5–59). The aim of this model was to estimate the potential cost-effectiveness and benefit-cost ratios of the adult vaccination program (18 years and older), considering the launch of the pneumococcal conjugate vaccine for adults (PCV13). Methods A cross-sectional steady state Markov model was developed to estimate the outcomes of PCV13, PPV23 vaccination schemes and ‘no vaccination’. Conservative assumptions were made if no data were available for PCV13 and PPV23 respectively. The effectiveness of individual pneumococcal vaccination in adults was adjusted for expected indirect effects due to the vaccination in infants. Data on incidences, effectiveness and costs were derived from scientific literature and publicly available databases. All resources used are indicated. Benefit-cost ratios and cost-effectiveness were evaluated from the perspective of the German Statutory Health Insurance as well as from social perspective. Results Under the assumption that PCV13 has a comparable effectiveness to PCV7, a vaccination program with PCV13 revealed the potential to avoid a greater number of yearly cases and deaths in IPD and pneumonia in Germany compared to PPV23. For PCV13, the costs were shown to be overcompensated by monetary savings resulting from reduction in the use of health care services. These results would render the switch from PPV23 to PCV13 as a dominant strategy compared to PPV23 and ‘no vaccination’. Given the correctness of the underlying assumptions every Euro spent on the PCV13 vaccination scheme yields savings of 2

  9. Endophytic benefit for a competitive host is neutralized by increasing ratios of infected plants

    NASA Astrophysics Data System (ADS)

    Wu, Lianjie; Ren, Anzhi; Jing, Yuanfang; Zhou, Yong; Wang, Xinyu; Qin, Junhua; Gao, Yubao

    2016-01-01

    Leaf endophytes such as Epichloë can affect the competitive ability of host grasses, but the reported responses are inconsistent. We hypothesized that this inconsistency is caused, at least in part, by the following two aspects. One is that a competitive advantage might occur as a result of an increase in storage compounds for both growth and defense. Another is that the effect of the endophyte might be related to both water availability and host density. In a greenhouse experiment, we compared the competitive abilities of endophyte-infected (EI) and endophyte-free (EF) Leymus chinensis, a dominant grass native to the Inner Mongolia Steppe of China, subjected to ten treatments comprised of a factorial combination of two levels of water availability (well-watered and drought) and five proportions of EI to EF plants (12:0, 4:8, 6:6, 8:4, 0:12). The results showed that the competitive ability of EI plants was higher than that of EF under drought. Here, greater belowground biomass and water use efficiency might contribute to better competitiveness of EI plants. When competing under well-watered conditions, endophyte infection did not provide a benefit to the host plant in biomass accumulation, but more carbon was allocated to defense (total phenolics) in EI plants. This scenario could help EI plants suffer less damage than EF when exposed to herbivores in natural habitats. The competitive ability of EI plants was regulated by EI:EF ratios. Competitive ability of EI plants was higher than that of EF plants in mixtures with lower numbers of EI plants, but the beneficial effect of endophyte infection was neutralized in mixtures with higher numbers of EI plants. Overall, endophyte infection improved the competitive ability of the host under either drought or well-watered conditions but in the presence of herbivore, only this benefit was neutralized by increasing ratios of EI plants. We suspect that both the conditional beneficial effects and stabilizing effects of density

  10. 12 CFR 745.9-2 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 408A (Roth IRA) of the Internal Revenue Code (26 U.S.C. 408A) or similar provisions of law applicable.... For insurance purposes, IRA and Roth IRA accounts will be combined together and insured in the... IRA account, Roth IRA account or, where applicable, aggregated IRA and Roth IRA accounts....

  11. 12 CFR 745.9-2 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 408A (Roth IRA) of the Internal Revenue Code (26 U.S.C. 408A) or similar provisions of law applicable.... For insurance purposes, IRA and Roth IRA accounts will be combined together and insured in the... IRA account, Roth IRA account or, where applicable, aggregated IRA and Roth IRA accounts....

  12. 12 CFR 745.9-2 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 408A (Roth IRA) of the Internal Revenue Code (26 U.S.C. 408A) or similar provisions of law applicable.... For insurance purposes, IRA and Roth IRA accounts will be combined together and insured in the... IRA account, Roth IRA account or, where applicable, aggregated IRA and Roth IRA accounts....

  13. 12 CFR 745.9-2 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 408A (Roth IRA) of the Internal Revenue Code (26 U.S.C. 408A) or similar provisions of law applicable.... For insurance purposes, IRA and Roth IRA accounts will be combined together and insured in the... IRA account, Roth IRA account or, where applicable, aggregated IRA and Roth IRA accounts....

  14. 12 CFR 745.9-2 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 408A (Roth IRA) of the Internal Revenue Code (26 U.S.C. 408A) or similar provisions of law applicable.... For insurance purposes, IRA and Roth IRA accounts will be combined together and insured in the... IRA account, Roth IRA account or, where applicable, aggregated IRA and Roth IRA accounts....

  15. 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.…

  16. The History of Water on Venus: a Scenario Accounting for Present Neon and Hydrogen Isotopic Ratios

    NASA Astrophysics Data System (ADS)

    Gillmann, C.; Chassefiere, E.; Lognonne, P.

    2009-12-01

    In order to study the evolution of the primitive atmosphere of Venus, we developped a time dependent model of hydrogen hydrodynamic escape powered by solar EUV (Extreme UV) flux and solar wind, and accounting for oxygen frictional escape We study specifically the isotopic fractionation of noble gases resulting from hydrodynamic escape. The fractionation’s primary cause is the effect of diffusive/gravitational separation between the homopause and the base of the escape. Heavy noble gases such as Kr and Xe are not fractionated. Ar is only marginally fractionated whereas Ne is moderately fractionated. We also take into account oxygen dragged off along with hydrogen by hydrodynamic process. In that case, most of the available energy is consumed by oxygen and the amount of energy available for the escape of hydrogen is reduced by one order of magnitude. We find nonetheless scenarios that are compatible with present-day Ne and Ar fractionation in Venus atmosphere. Our model suggests that during the first 100 Myr of the planetary accretion of Venus, no more than the content of five terrestrial oceans (5 TO) of water have been lost to space. Our preferred scenario shows that around 60% of the oxygen contained in this water was left behind in the atmosphere. During the end of the accretion, the atmospheric water vapor pressure could have been maintained at the value required to maintain the surface temperature above the liquidus. We argue that hydrodynamic escape could have controlled the solidification rate of the magma ocean during the end of the accretion period by pumping the water out of the magma, through the atmosphere, remaining at a pressure of around 300 bar. After most of the water in the magma has been extracted, the atmosphere progressively dried up, and the magma ocean crystallized, leading to a final collapse of the hydrodynamic escape. The end of the hydrodynamic escape phase and the crystallization of the primitive magma ocean would thus roughly coincide

  17. Accounting Rule Targets Benefits in Public Sector. Districts, Others Must Tally Long-Term Obligations

    ERIC Educational Resources Information Center

    Jacobson, Linda

    2006-01-01

    Deadlines are looming for school districts and other public employers to comply with a new financial-reporting rule on the long-term costs for health and other insurance benefits that have been promised to employees. For the first time, local, state, and federal agencies will have to disclose future benefit costs in current budgets, a requirement…

  18. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  19. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... plan shall be deemed to be the employee's account balance as of the date of default of the insured... determining the amount of deposit insurance accorded to the deposits of the plan. (d) Treatment of...

  20. Chemeketa's Accountability Defined: A Study of the Costs and Benefits of Nine Vocational-Technical Programs.

    ERIC Educational Resources Information Center

    Moore, George R.; Woodnutt, Tom

    The purpose of this report is to present the background and findings of a study conducted at Chemeketa Community College (CCC) during 1978-79 in which survey information gathered from former students and their employers was applied to a cost-benefit model to determine the usefulness of nine vocational programs. These programs were early childhood…

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

    ERIC Educational Resources Information Center

    Ash, Katie

    2008-01-01

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

  2. Benefits of Guided Self-Management of Attention on Learning Accounting

    ERIC Educational Resources Information Center

    Sithole, Seedwell T. M.; Chandler, Paul; Abeysekera, Indra; Paas, Fred

    2017-01-01

    This research investigated the effects of 3 instructional design formats on learning introductory accounting. In accordance with cognitive load theory, it was predicted that students who would learn with a guided self-managed instructional design format would outperform students who would learn with a conventional split-attention format or an…

  3. Cryptic sex-ratio bias provides indirect genetic benefits despite sexual conflict.

    PubMed

    Cox, Robert M; Calsbeek, Ryan

    2010-04-02

    When selection favors sexual dimorphism, high-fitness parents often produce low-fitness progeny of the opposite sex. This sexual conflict is thought to overwhelm the genetic benefits of mate choice because preferred males incur a cost through the production of low-fitness daughters. We provide a counterpoint in a lizard (Anolis sagrei) that exhibits sexual conflict over body size. By using mate-choice experiments, we show that female brown anoles produce more sons than daughters via large sires but more daughters than sons via small sires. Measures of progeny fitness in the wild suggest that maximal fitness payoffs can be achieved by shifting offspring production from daughters to sons as sire size increases. These results illustrate how the resolution of sexual conflict can restore the genetic benefits of mate choice.

  4. Connecticut Professional School Counselors: College and Career Counseling Services and Smaller Ratios Benefit Students

    ERIC Educational Resources Information Center

    Lapan, Richard T.; Whitcomb, Sara A.; Aleman, Nancy M.

    2012-01-01

    Results connect the implementation of the college and career counseling components of a comprehensive school counseling program and lower student-to-school-counselor ratios to a reduction in suspension rates and disciplinary incidents for Connecticut high school students. Principal ratings of college and career counseling services provided in…

  5. 49 CFR 1242.29 - Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Fringe benefits (accounts 12-17-00, 12-18-00, and... RAILROADS 1 Operating Expenses-Way and Structures § 1242.29 Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00). Separate common expenses in the running subactivity in the same proportion as...

  6. Ratio

    NASA Astrophysics Data System (ADS)

    Webster, Nathan A. S.; Pownceby, Mark I.; Madsen, Ian C.; Studer, Andrew J.; Manuel, James R.; Kimpton, Justin A.

    2014-12-01

    Effects of basicity, B (CaO:SiO2 ratio) on the thermal range, concentration, and formation mechanisms of silico-ferrite of calcium and aluminum (SFCA) and SFCA-I iron ore sinter bonding phases have been investigated using an in situ synchrotron X-ray diffraction-based methodology with subsequent Rietveld refinement-based quantitative phase analysis. SFCA and SFCA-I phases are the key bonding materials in iron ore sinter, and improved understanding of the effects of processing parameters such as basicity on their formation and decomposition may assist in improving efficiency of industrial iron ore sintering operations. Increasing basicity significantly increased the thermal range of SFCA-I, from 1363 K to 1533 K (1090 °C to 1260 °C) for a mixture with B = 2.48, to ~1339 K to 1535 K (1066 °C to 1262 °C) for a mixture with B = 3.96, and to ~1323 K to 1593 K (1050 °C to 1320 °C) at B = 4.94. Increasing basicity also increased the amount of SFCA-I formed, from 18 wt pct for the mixture with B = 2.48 to 25 wt pct for the B = 4.94 mixture. Higher basicity of the starting sinter mixture will, therefore, increase the amount of SFCA-I, considered to be more desirable of the two phases. Basicity did not appear to significantly influence the formation mechanism of SFCA-I. It did, however, affect the formation mechanism of SFCA, with the decomposition of SFCA-I coinciding with the formation of a significant amount of additional SFCA in the B = 2.48 and 3.96 mixtures but only a minor amount in the highest basicity mixture. In situ neutron diffraction enabled characterization of the behavior of magnetite after melting of SFCA produced a magnetite plus melt phase assemblage.

  7. Chronic methadone treatment shows a better cost/benefit ratio than chronic morphine in mice.

    PubMed

    Enquist, Johan; Ferwerda, Madeline; Milan-Lobo, Laura; Whistler, Jennifer L

    2012-02-01

    Chronic treatment of pain with opiate drugs can lead to analgesic tolerance and drug dependence. Although all opiate drugs can promote tolerance and dependence in practice, the severity of those unwanted side effects differs depending on the drug used. Although each opiate drug has its own unique set of pharmacological profiles, methadone is the only clinically used opioid drug that produces substantial receptor endocytosis at analgesic doses. Here, we examined whether moderate doses of methadone carry any benefits over chronic use of equianalgesic morphine, the prototypical opioid. Our data show that chronic administration of methadone produces significantly less analgesic tolerance than morphine. Furthermore, we found significantly reduced precipitated withdrawal symptoms after chronic methadone treatment than after chronic morphine treatment. Finally, using a novel animal model with a degrading μ-opioid receptor we showed that, although endocytosis seems to protect against tolerance development, endocytosis followed by receptor degradation produces a rapid onset of analgesic tolerance to methadone. Together, these data indicated that opioid drugs that promote receptor endocytosis and recycling, such as methadone, may be a better choice for chronic pain treatment than morphine and its derivatives that do not.

  8. Contractualist reasoning, HIV cure clinical trials, and the moral (ir)relevance of the risk/benefit ratio

    PubMed Central

    Kumar, Rahul

    2017-01-01

    Institutional review boards (IRB) normally require of a morally defensible clinical trial that any trial participant will benefit from the inquiry, or at least not be exposed to a significant risk of having their prospects worsened by participating. Stage 1 HIV cure trials tend not to meet this requirement. Does that show them to be morally indefensible? Utilitarian thinking about this question supports a negative answer. But one might reasonably expect a Kantian moral theory to support the conclusion that exposing trial participants to a significant risk of their prospects being worsened by their participation to be morally indefensible, on grounds that this would be a clear case of using a person as a mere means. In this paper, I argue, drawing on Kantian contractualist thinking, that requiring the risk/benefit ratio for participants be positive if a trial is to be morally defensible does not in fact gain any support from Kantian thinking about morality. PMID:27590492

  9. Contractualist reasoning, HIV cure clinical trials, and the moral (ir)relevance of the risk/benefit ratio.

    PubMed

    Kumar, Rahul

    2017-02-01

    Institutional review boards (IRB) normally require of a morally defensible clinical trial that any trial participant will benefit from the inquiry, or at least not be exposed to a significant risk of having their prospects worsened by participating. Stage 1 HIV cure trials tend not to meet this requirement. Does that show them to be morally indefensible? Utilitarian thinking about this question supports a negative answer. But one might reasonably expect a Kantian moral theory to support the conclusion that exposing trial participants to a significant risk of their prospects being worsened by their participation to be morally indefensible, on grounds that this would be a clear case of using a person as a mere means. In this paper, I argue, drawing on Kantian contractualist thinking, that requiring the risk/benefit ratio for participants be positive if a trial is to be morally defensible does not in fact gain any support from Kantian thinking about morality.

  10. The young, the old, and the economists: rethinking how agencies account for age in cost-benefit analysis.

    PubMed

    Herz-Roiphe, Daniel

    2014-01-01

    Federal agencies count all fatalities prevented by regulation as having the same value for the purposes of cost-benefit analysis, making no adjustment for the age of the person saved. This uniform valuation is guided by empirical studies that find that the young are not willing to pay more than the elderly for small risk reductions in private markets. This Note argues for a different approach. It proposes that agencies take account of a previously ignored body of "public choice" research that finds that most individuals think government should adopt lifesaving programs that benefit the young over those that benefit the old. These data illustrate a divergence between people's private and public preferences. While the economic theory that guides current agency practice prioritizes the former over the latter, this Note argues that it should be the other way around. The Note maintains that public choice data reflect a wider range of societal commitments than individual willingness-to-pay metrics, and therefore that the use of public choice data could help agencies satisfy their mandate under Executive Order 13,563 to engage in broader forms of analysis. The Note also posits that public choice data actually provide a better guide to the welfare consequences of prioritizing lifesaving regulations for different age groups than do individual willingness-to-pay data. It accordingly recommends a new system of age adjustment based on public choice results.

  11. Investigation of a new model accounting for rotors of finite tip-speed ratio in yaw or tilt

    NASA Astrophysics Data System (ADS)

    Branlard, E.; Gaunaa, M.; Machefaux, E.

    2014-06-01

    The main results from a recently developed vortex model are implemented into a Blade Element Momentum(BEM) code. This implementation accounts for the effect of finite tip-speed ratio, an effect which was not considered in standard BEM yaw-models. The model and its implementation are presented. Data from the MEXICO experiment are used as a basis for validation. Three tools using the same 2D airfoil coefficient data are compared: a BEM code, an Actuator-Line and a vortex code. The vortex code is further used to validate the results from the newly implemented BEM yaw-model. Significant improvements are obtained for the prediction of loads and induced velocities. Further relaxation of the main assumptions of the model are briefly presented and discussed.

  12. 26 CFR 1.401(a)-15 - Requirement that plan benefits are not decreased on account of certain Social Security increases.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... on account of certain Social Security increases. 1.401(a)-15 Section 1.401(a)-15 Internal Revenue... not decreased on account of certain Social Security increases. (a) In general. Under section 401(a)(15... any post-separation social security benefit increase effective after the later of— (i) September...

  13. 26 CFR 1.401(a)-15 - Requirement that plan benefits are not decreased on account of certain Social Security increases.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on account of certain Social Security increases. 1.401(a)-15 Section 1.401(a)-15 Internal Revenue... not decreased on account of certain Social Security increases. (a) In general. Under section 401(a)(15... any post-separation social security benefit increase effective after the later of— (i) September...

  14. 26 CFR 1.401(a)-15 - Requirement that plan benefits are not decreased on account of certain Social Security increases.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... on account of certain Social Security increases. 1.401(a)-15 Section 1.401(a)-15 Internal Revenue... not decreased on account of certain Social Security increases. (a) In general. Under section 401(a)(15... any post-separation social security benefit increase effective after the later of— (i) September...

  15. 26 CFR 1.401(a)-15 - Requirement that plan benefits are not decreased on account of certain Social Security increases.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... on account of certain Social Security increases. 1.401(a)-15 Section 1.401(a)-15 Internal Revenue... not decreased on account of certain Social Security increases. (a) In general. Under section 401(a)(15... any post-separation social security benefit increase effective after the later of— (i) September...

  16. Benefit-risk ratio of canned pacific saury (Cololabis saira) intake: Essential fatty acids vs. heavy metals.

    PubMed

    Anishchenko, O V; Sushchik, N N; Makhutova, O N; Kalachova, G S; Gribovskaya, I V; Morgun, V N; Gladyshev, M I

    2017-03-01

    Fatty acid (FA) and element contents were studied in 14 brands of canned (in its own juice and with sunflower oil) saury (Cololabis saira), a popular product of Russian market. Canned saury is a valuable source of essential polyunsaturated FA - eicosapentaenoic acid (EPA, 20:5n-3) and docosahexaenoic acid (DHA, 22:6n-3). To obtain personal daily dose of EPA + DHA of 1 g for prevention of cardiovascular diseases, neural and inflammatory disorders one needs to intake from 26 to 76 g of canned saury, as was calculated for studied brands. ICP-OES analysis of 24 elements showed that Pb concentration in one brand and Cd content in most of studied saury samples exceeded standards for fish meat established by the European Commission. However, values of hazard quotient, HQEFA, which estimate benefit-risk ratio of fish intake, indicate that canned saury is safe product for human nutrition.

  17. Increasing the recipient benefit/donor risk ratio by lowering the graft size requirement for living donor liver transplantation.

    PubMed

    Chan, See Ching; Fan, Sheung Tat; Chok, Kenneth S H; Sharr, William W; Dai, Wing Chiu; Fung, James Y Y; Chan, Kwok Yin; Balsarkar, Dharmesh J; Lo, Chung Mau

    2012-09-01

    In living donor liver transplantation (LDLT), a right liver graft is larger than a left liver graft and hence leads to better recipient survival. However, in comparison with donor left hepatectomy, donor right hepatectomy carries a higher donor risk. We estimated the expansion of the applicability of left liver living donor liver transplantation (LLDLT) by lowering the graft weight (GW)/standard liver volume (SLV) ratio in increments of 5%. Consecutive LDLT cases were included in this study. The results of computed tomography volumetry provided the graft volume measurements, and the GW was derived from the graft volume with the conversion factor of 1.19 mL/g. We tried to estimate how many more times LLDLT would have been feasible if the GW/SLV requirement had been lowered to 40%, 35%, 30%, or 25%. In all, 361 consecutive donor-recipient pairs underwent LDLT. Right liver living donor liver transplantation (RLDLT) accounted for 95% of the LDLT cases. Most recipients were male (74.2%), and most donors were female (60.4%). The median GW/SLV ratio was 46% (47% for RLDLT and 37% for LLDLT, P < 0.001). Two of the 218 female donors donated the left liver, and 12 of the 93 female recipients received a left liver. In 147 of the 173 cases (85%) when the donor was female and the recipient was male, the GW/SLV ratio did not reach 30%. LLDLT could have been performed more often than 5% of the time if a lower GW/SLV requirement had been adopted. With GW/SLV ratios ≥ 40%, ≥ 35%, ≥ 30%, and ≥ 25%, the proportion of LLDLT cases would have risen from 5% to 5.8%, 12.5%, 29.1%, and 62.3%, respectively. LLDLT could have been performed approximately twice as often with every 5% reduction of the GW/SLV requirement. In conclusion, lowering the graft size requirement could improve the applicability of LLDLT and hence reduce donor risk.

  18. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Reduction of benefits based on disability on... of $507.90 and a monthly public disability benefit of $410.00 from the State. Eighty percent of Harold's average current earnings is $800.00. Because this amount ($800.00) is higher than...

  19. The Potential Benefits of Advanced Casing Treatment for Noise Attenuation in Utra-High Bypass Ratio Turbofan Engines

    NASA Technical Reports Server (NTRS)

    Elliott, David

    2007-01-01

    In order to increase stall margin in a high-bypass ratio turbofan engine, an advanced casing treatment was developed that extracted a small amount of flow from the casing behind the fan and injected it back in front of the fan. Several different configurations of this casing treatment were designed by varying the distance of the extraction and injection points, as well as varying the amount of flow. These casing treatments were tested on a 55.9 cm (22 in.) scale model of the Pratt & Whitney Advanced Ducted Propulsor in the NASA Glenn 9 by 15 Low Speed Wind Tunnel. While all of the casing treatment configurations showed the expected increase in stall margin, a few of the designs showed a potential noise benefit for certain engine speeds. This paper will show the casing treatments and the results of the testing as well as propose further research in this area. With better prediction and design techniques, future casing treatment configurations could be developed that may result in an optimized casing treatment that could conceivably reduce the noise further.

  20. (137)Cs inter-plant concentration ratios provide a predictive tool for coral atolls with distinct benefits over transfer factors.

    PubMed

    Robison, William L; Hamilton, Terry F; Bogen, Kenneth T; Conrado, Cynthia L; Kehl, Steven R

    2008-01-01

    Inter-plant concentration ratios (IPCR) [Bqg(-1)(137)Cs in coral atoll tree food crops/Bqg(-1)(137)Cs in leaves of native plant species whose roots share a common soil volume] can replace transfer factors (TF) to predict (137)Cs concentration in tree food crops in a contaminated area with an aged source term. The IPCR strategy has significant benefits relative to TF strategy for such purposes in the atoll ecosystem. IPCR strategy applied to specific assessments takes advantage of the fact that tree roots naturally integrate (137)Cs over large volumes of soil. Root absorption of (137)Cs replaces large-scale, expensive soil sampling schemes to reduce variability in (137)Cs concentration due to inhomogeneous radionuclide distribution. IPCR [drinking-coconut meat (DCM)/Scaevola (SCA) and Tournefortia (TOU) leaves (native trees growing on all atoll islands)] are log-normally distributed (LND) with geometric standard deviation (GSD)=1.85. TF for DCM from Enewetak, Eneu, Rongelap and Bikini Atolls are LND with GSDs of 3.5, 3.0, 2.7, and 2.1, respectively. TF GSD for Rongelap copra coconut meat is 2.5. IPCR of Pandanus fruit to SCA and TOU leaves are LND with GSD=1.7 while TF GSD is 2.1. Because IPCR variability is much lower than TF variability, relative sampling error of an IPCR field sample mean is up 6- to 10-fold lower than that of a TF sample mean if sample sizes are small (10-20). Other IPCR advantages are that plant leaf samples are collected and processed in far less time with much less effort and cost than soil samples.

  1. 137Cs Inter-Plant Concentration Ratios Provide a Predictive Tool for Coral Atolls with Distinct Benefits Over Transfer Factors

    SciTech Connect

    Robison, W L; Hamilton, T F; Bogen, K; Corado, C L; Kehl, S R

    2007-07-17

    Inter-plant concentration ratios (IPCR), [Bq g{sup -1} {sup 137}Cs in coral atoll tree food-crops/Bq g{sup -1} {sup 137}Cs in leaves of native plant species whose roots share a common soil volume], can replace transfer factors (TF) to predict {sup 137}Cs concentration in tree food-crops in a contaminated area with an aged source term. The IPCR strategy has significant benefits relative to TF strategy for such purposes in the atoll ecosystem. IPCR strategy applied to specific assessments takes advantage of the fact tree roots naturally integrate 137Cs over large volumes of soil. Root absorption of {sup 137}Cs replaces large-scale, expensive soil sampling schemes to reduce variability in {sup 137}Cs concentration due to inhomogeneous radionuclide distribution. IPCR [drinking-coconut meat (DCM)/Scaevola (SCA) and Tournefortia (TOU) leaves (native trees growing on all atoll islands)] are log normally distributed (LND) with geometric standard deviation (GSD) = 1.85. TF for DCM from Enewetak, Eneu, Rongelap and Bikini Atolls are LND with GSD's of 3.5, 3.0, 2.7, and 2.1, respectively. TF GSD for Rongelap copra coconut meat is 2.5. IPCR of Pandanus fruit to SCA and TOU leaves are LND with GSD = 1.7 while TF GSD is 2.1. Because IPCR variability is much lower than TF variability, relative sampling error of an IPCR field sample mean is up 6- to 10-fold lower than that of a TF sample mean if sample sizes are small (10 to 20). Other IPCR advantages are that plant leaf samples are collected and processed in far less time with much less effort and cost than soil samples.

  2. 26 CFR 1.401(a)-15 - Requirement that plan benefits are not decreased on account of certain Social Security increases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Requirement that plan benefits are not decreased on account of certain Social Security increases. 1.401(a)-15 Section 1.401(a)-15 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc....

  3. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... redistributed among the beneficiaries entitled on the same earnings record. Example 1: Frank is receiving $500... disability which terminated in June 1978. In September 1981, Frank applies for a second period of disability... child, Doug, qualifies for benefits of $135.10 a month on Frank's earnings record. The total...

  4. Who Benefits from Gender Responsive Treatment? Accounting for Abuse History on Longitudinal Outcomes for Women in Prison

    PubMed Central

    Saxena, Preeta; Messina, Nena; Grella, Christine E.

    2014-01-01

    This study explores outcome variation among women offenders who participated in gender-responsive substance abuse treatment (GRT). In order to identify subgroups of participants that may differentially benefit from this treatment, secondary analyses examined the interaction between randomization into GRT and a history of abuse (physical/sexual) on depression and number of substances used post- treatment. The sample consisted of 115 incarcerated women assessed at baseline and 6- and 12-months post parole. Longitudinal regression showed that women reporting abuse randomized into GRT had significantly reduced odds of depression (OR = .29, p < .05, 95% CI = .10 – .86) and lowered rates of number of substances used (IRR = .52, p < .05, 95% CI = 0.28–0.98), in comparison to those who reported abuse and were randomized to the non-GRT group. GRT for women offenders who have experienced prior abuse would maximize the benefits of the trauma-informed, gender-sensitive intervention. PMID:24910481

  5. Accounting for the phase, spatial frequency and orientation demands of the task improves metrics based on the visual Strehl ratio.

    PubMed

    Young, Laura K; Love, Gordon D; Smithson, Hannah E

    2013-09-20

    Advances in ophthalmic instrumentation have allowed high order aberrations to be measured in vivo. These measurements describe the distortions to a plane wavefront entering the eye, but not the effect they have on visual performance. One metric for predicting visual performance from a wavefront measurement uses the visual Strehl ratio, calculated in the optical transfer function (OTF) domain (VSOTF) (Thibos et al., 2004). We considered how well such a metric captures empirical measurements of the effects of defocus, coma and secondary astigmatism on letter identification and on reading. We show that predictions using the visual Strehl ratio can be significantly improved by weighting the OTF by the spatial frequency band that mediates letter identification and further improved by considering the orientation of phase and contrast changes imposed by the aberration. We additionally showed that these altered metrics compare well to a cross-correlation-based metric. We suggest a version of the visual Strehl ratio, VScombined, that incorporates primarily those phase disruptions and contrast changes that have been shown independently to affect object recognition processes. This metric compared well to VSOTF for letter identification and was the best predictor of reading performance, having a higher correlation with the data than either the VSOTF or cross-correlation-based metric.

  6. Benefits of Omega-3 Fatty Acids Supplementation on Serum Paraoxonase 1 Activity and Lipids Ratios in Polycystic Ovary Syndrome

    PubMed Central

    Mohammadi, Elahe; Rafraf, Maryam

    2012-01-01

    Background: Polycystic ovary syndrome (PCOS) is a common endocrine disorder associated with increased risk of cardiovascular disease. The purpose of this study was to investigate the ef¬fects of omega-3 fatty acids on serum paraoxonase 1 activity and lipids ratios in polycystic ovary syndrome. Methods: This double-blind randomized controlled clinical trial was conducted on 64 PCOS pa¬tients with 20-35 years old. Thirty two of the subjects had taken 4 g/day omega -3 fatty acids and 32 patients were given placebo for 8 weeks. Fasting blood samples, anthropometric measure¬ments and dietary intakes were collected at the beginning and the end of the study. Serum total cholesterol, triglyceride, and HDL-C were measured using the enzymatic methods. LDL-C con¬centration was calculated by the Friedewald formula and arylesterase activity of serum PON1 was measured. Data were analyzed using SPSS software. Results: Omega-3 fatty acids significantly decreased TC/HDL-C and LDL-C/HDL-C ratios (P = 0.009 for both) and significantly increased serum PON1 activity (P = 0.048) compared with placebo. Changes in TG/HDL-C ratio were not statistically significant in omega-3 fatty acids group at the end of the study in comparison to placebo group. Reduction in TC/HDL-C, LDL-C/HDL-C and TG/HDL-C ratios and increase in serum PON1 activity were also significant in omega-3 fatty acids group at the end of the study compared with baseline values (P <0.001, P < 0.001, P = 0.004, and P = 0.001, respectively). Conclusion: Omega-3 fatty acids may decrease the risk for cardiovascular disease through the improvement in paraxonase-1 activity and reduction in some lipids ratio in PCOS women. PMID:24688934

  7. Causes of Sex Ratio Bias May Account for Unisexual Sterility in Hybrids: A New Explanation of Haldane's Rule and Related Phenomena

    PubMed Central

    Hurst, L. D.; Pomiankowski, A.

    1991-01-01

    Unisexual hybrid disruption can be accounted for by interactions between sex ratio distorters which have diverged in the species of the hybrid cross. One class of unisexual hybrid disruption is described by Haldane's rule, namely that the sex which is absent, inviable or sterile is the heterogametic sex. This effect is mainly due to incompatibility between X and Y chromosomes. We propose that this incompatibility is due to a mutual imbalance between meiotic drive genes, which are more likely to evolve on sex chromosomes than autosomes. The incidences of taxa with sex chromosome drive closely matches those where Haldane's rule applies: Aves, Mammalia, Lepidoptera and Diptera. We predict that Haldane's rule is not universal but is correct for taxa with sex chromosome meiotic drive. A second class of hybrid disruption affects the male of the species regardless of which sex is heterogametic. Typically the genes responsible for this form of disruption are cytoplasmic. These instances are accounted for by the release from suppression of cytoplasmic sex ratio distorters when in a novel nuclear cytotype. Due to the exclusively maternal transmission of cytoplasm, cytoplasmic sex ratio distorters cause only female-biased sex ratios. This asymmetry explains why hybrid disruption is limited to the male. PMID:1916248

  8. An activist's argument that participant values should guide risk–benefit ratio calculations in HIV cure research

    PubMed Central

    Evans, David

    2017-01-01

    The patient empowerment movement, spurred by AIDS activism in the 1980s, quickly evolved to encompass how study participants are considered and treated in clinical research. Initially, people fearing death of AIDS sought early access to experimental medications that had not undergone rigorous testing in hopes of extending their lives. Thirty years on, scientists are asking a different set of ethical questions about clinical research, this time in the pursuit of either a sterilising cure or long-term remission for HIV. Instead of hastening access to experimental drugs for the sickest, researchers are now testing interventions for eradicating or controlling the virus in typically very healthy HIV-positive individuals who have the most to lose from such interventions if something goes wrong. While clinical researchers and ethicists debate the merits and limits of this type of research they should avoid discounting altruistic motivations as a powerful factor in a prospective study participant's decisions to assume risks. My conversations with four men who participated in HIV cure studies confirmed the capacity of these people to make carefully considered decisions about risks and the sometimes substantial influence/sway of non-clinical benefits that may come from participation in cure-oriented research. Studies must undergo ethical and clinical review before proceeding, and not all participants of such studies will be able to weigh or understand risks and benefits as those profiled here. But respecting the self-agency of people living with HIV should be a goal in the design and conduct of cure research. PMID:28062651

  9. Information From the Voice Fundamental Frequency (F0) Region Accounts for the Majority of the Benefit When Acoustic Stimulation Is Added to Electric Stimulation

    PubMed Central

    Zhang, Ting; Dorman, Michael F.; Spahr, Anthony J.

    2013-01-01

    Objectives The aim of this study was to determine the minimum amount of low-frequency acoustic information that is required to achieve speech perception benefit in listeners with a cochlear implant in one ear and low-frequency hearing in the other ear. Design The recognition of monosyllabic words in quiet and sentences in noise was evaluated in three listening conditions: electric stimulation alone, acoustic stimulation alone, and combined electric and acoustic stimulation. The acoustic stimuli presented to the nonimplanted ear were either low-pass-filtered at 125, 250, 500, or 750 Hz, or unfiltered (wideband). Results Adding low-frequency acoustic information to electrically stimulated information led to a significant improvement in word recognition in quiet and sentence recognition in noise. Improvement was observed in the electric and acoustic stimulation condition even when the acoustic information was limited to the 125-Hz-low-passed signal. Further improvement for the sentences in noise was observed when the acoustic signal was increased to wideband. Conclusions Information from the voice fundamental frequency (F0) region accounts for the majority of the speech perception benefit when acoustic stimulation is added to electric stimulation. We propose that, in quiet, low-frequency acoustic information leads to an improved representation of voicing, which in turn leads to a reduction in word candidates in the lexicon. In noise, the robust representation of voicing allows access to low-frequency acoustic landmarks that mark syllable structure and word boundaries. These landmarks can bootstrap word and sentence recognition. PMID:20050394

  10. Did the No Child Left Behind Act Miss the Mark? Assessing the Potential Benefits from an Accountability System for Early Childhood Education

    ERIC Educational Resources Information Center

    Miller, Lawrence J.; Smith, Stephanie C.

    2011-01-01

    With growing evidence that human capital investment is more efficiently spent on younger children coupled with wide variation in preschool access across states, this article uses a neoliberal approach to examine the potential social costs and benefits that could accrue should the United States decide to implement a centralized preschool…

  11. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

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

  12. 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.

  13. Maximizing the Benefit-Cost Ratio of Anthracyclines in Metastatic Breast Cancer: Case Report of a Patient with a Complete Response to High-Dose Doxorubicin

    PubMed Central

    Shee, Kevin; Kono, Alan T.; D'Anna, Susan P.; Seltzer, Mark A.; Lu, Xiaoying; Miller, Todd W.; Chamberlin, Mary D.

    2016-01-01

    Despite the clinical efficacy of anthracycline agents such as doxorubicin, dose-limiting cardiac toxicities significantly limit their long-term use. Here, we present the case of a 33-year-old female patient with extensive metastatic ER+/PR+/HER2– mucinous adenocarcinoma of the breast, who was started on doxorubicin/cyclophosphamide therapy after progressing on paclitaxel and ovarian suppressor goserelin with aromatase inhibitor exemestane. The patient was comanaged by cardiology, who carefully monitored measures of cardiac function, including EKGs, serial echocardiograms, and profiling of lipids, troponin, and pro-BNP every 2 months. The patient was treated with the cardioprotective agent dexrazoxane, and changes in cardiac markers [e.g. decreases in ejection fraction (EF)] were immediately addressed by therapeutic intervention with the ACE inhibitor lisinopril and beta-blocker metoprolol. The patient had a complete response to doxorubicin therapy, with a cumulative dose of 1,350 mg/m2, which is significantly above the recommended limits, and to our knowledge, the highest dose reported in literature. Two and a half years after the last doxorubicin cycle, the patient is asymptomatic with no cardiotoxicity and an excellent quality of life. This case highlights the importance of careful monitoring and management of doxorubicin-mediated cardiotoxicity, and that higher cumulative doses of anthracyclines can be considered in patients with ongoing clinical benefit. PMID:28101033

  14. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

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

  15. Balancing cost and precision in hospital accountability sampling.

    PubMed

    Perla, Rocco J; Allen, Bradford D

    2011-01-01

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

  16. Environmental benefits vs. costs of geologic mapping

    USGS Publications Warehouse

    Bhagwat, S.B.; Berg, R.C.

    1992-01-01

    Boone and Winnebago Counties, Illinois, U.S.A., were selected for this study, required by the Illinois State Senate, because mapping and environmental interpretations were completed there in 1981. Costs of geologic mapping in these counties in 1990 dollars were $290,000. Two estimates of costs of statewide mapping were made, one extrapolated from Boone and Winnebago Counties ($21 million), the other estimated on the basis of differences between the Boone/Winnebago program and proposed mapping program for the State of Illinois ($55 million). Benefits of geologic information come in the form of future avoided costs for environmental cleanup. Only the quantifiable data, available from a few sites, were included. Data collection, based on 55 personal interviews in Boone and Winnebago Counties, were grouped into four cumulative categories with increasing variability. Geologic maps alone cannot account for all avoided costs of future cleanup. Therefore, estimated benefits were reduced by 50, 75, and 90 percent in three scenarios. To account for delays in proper utilization of knowledge gained from a mapping program, a 10-yr delay in benefit realization was assumed. All benefits were converted to 1990 dollars. In benefit category 4, benefit-cost ratios for Boone/Winnebago Counties ranged between 5 and 55. Statewide projection of benefits was based on county areas and an aquifer contamination potential score for each county. Statewide benefit-cost ratio in benefit category 4 ranged from 1.2 to 14 ($21 million mapping costs) and from 0.5 to 5.4 ($55 million mapping costs). ?? 1992 Springer-Verlag New York Inc.

  17. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

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

  18. 20 CFR 410.589 - Accountability.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Accountability. 410.589 Section 410.589 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL COAL MINE HEALTH AND SAFETY ACT OF 1969, TITLE IV-BLACK LUNG BENEFITS (1969- ) Payment of Benefits § 410.589 Accountability. A relative or other person...

  19. 20 CFR 410.589 - Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Accountability. 410.589 Section 410.589 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL COAL MINE HEALTH AND SAFETY ACT OF 1969, TITLE IV-BLACK LUNG BENEFITS (1969- ) Payment of Benefits § 410.589 Accountability. A relative or other person...

  20. 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.

  1. Randomly Accountable

    ERIC Educational Resources Information Center

    Kane, Thomas J.; Staiger, Douglas O.; Geppert, Jeffrey

    2002-01-01

    The accountability debate tends to devolve into a battle between the pro-testing and anti-testing crowds. When it comes to the design of a school accountability system, the devil is truly in the details. A well-designed accountability plan may go a long way toward giving school personnel the kinds of signals they need to improve performance.…

  2. Benefits of investing in ecosystem restoration.

    PubMed

    DE Groot, Rudolf S; Blignaut, James; VAN DER Ploeg, Sander; Aronson, James; Elmqvist, Thomas; Farley, Joshua

    2013-12-01

    Measures aimed at conservation or restoration of ecosystems are often seen as net-cost projects by governments and businesses because they are based on incomplete and often faulty cost-benefit analyses. After screening over 200 studies, we examined the costs (94 studies) and benefits (225 studies) of ecosystem restoration projects that had sufficient reliable data in 9 different biomes ranging from coral reefs to tropical forests. Costs included capital investment and maintenance of the restoration project, and benefits were based on the monetary value of the total bundle of ecosystem services provided by the restored ecosystem. Assuming restoration is always imperfect and benefits attain only 75% of the maximum value of the reference systems over 20 years, we calculated the net present value at the social discount rates of 2% and 8%. We also conducted 2 threshold cum sensitivity analyses. Benefit-cost ratios ranged from about 0.05:1 (coral reefs and coastal systems, worst-case scenario) to as much as 35:1 (grasslands, best-case scenario). Our results provide only partial estimates of benefits at one point in time and reflect the lower limit of the welfare benefits of ecosystem restoration because both scarcity of and demand for ecosystem services is increasing and new benefits of natural ecosystems and biological diversity are being discovered. Nonetheless, when accounting for even the incomplete range of known benefits through the use of static estimates that fail to capture rising values, the majority of the restoration projects we analyzed provided net benefits and should be considered not only as profitable but also as high-yielding investments. Beneficios de Invertir en la Restauración de Ecosistemas.

  3. 20 CFR 725.513 - Accountability; transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... MINE SAFETY AND HEALTH ACT, AS AMENDED Payment of Benefits General Provisions § 725.513 Accountability... a full accounting of the use of all benefit payments certified to a representative payee. If a requested report or accounting is not submitted within the time allowed, the district director...

  4. Toward Reflective Accountability: Using NSSE for Accountability and Transparency

    ERIC Educational Resources Information Center

    McCormick, Alexander C.

    2009-01-01

    Accountability pressures in higher education are not new; they are part of an enduring public policy discourse about the costs and benefits, both individual and social, of higher education. What is relatively new, however, is the prominent place that issues of accountability now occupy on the nation's higher education agenda. There is an important…

  5. 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:…

  6. 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…

  7. 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…

  8. Real Cost-Benefit Analysis Is Needed in American Public Education

    ERIC Educational Resources Information Center

    Stoneberg, Bert D.

    2015-01-01

    Public school critics often point to rising expenditures and relatively flat test scores to justify their school reform agendas. The claims are flawed because their analyses fail to account for the difference in data types between dollars (ratio) and test scores (interval). A cost-benefit analysis using dollars as a common metric for both costs…

  9. Separate spheres and indirect benefits

    PubMed Central

    Brock, Dan W

    2003-01-01

    On any plausible account of the basis for health care resource prioritization, the benefits and costs of different alternative resource uses are relevant considerations in the prioritization process. Consequentialists hold that the maximization of benefits with available resources is the only relevant consideration. Non-consequentialists do not reject the relevance of consequences of benefits and costs, but insist that other considerations, and in particular the distribution of benefits and costs, are morally important as well. Whatever one's particular account of morally justified standards for the prioritization of different health interventions, we must be able to measure those interventions' benefits and costs. There are many theoretical and practical difficulties in that measurement, such as how to weigh extending life against improving health and quality of life as well as how different quality of life improvements should be valued, but they are not my concern here. This paper addresses two related issues in assessing benefits and costs for health resource prioritization. First, should benefits be restricted only to health benefits, or include as well other non health benefits such as economic benefits to employers from reducing the lost work time due to illness of their employees? I shall call this the Separate Spheres problem. Second, should only the direct benefits, such as extending life or reducing disability, and direct costs, such as costs of medical personnel and supplies, of health interventions be counted, or should other indirect benefits and costs be counted as well? I shall call this the Indirect Benefits problem. These two issues can have great importance for a ranking of different health interventions by either a cost/benefit or cost effectiveness analysis (CEA) standard. PMID:12773217

  10. Demonstrating marketing accountability.

    PubMed

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability.

  11. Technology Benefits

    NASA Technical Reports Server (NTRS)

    Haller, William

    2001-01-01

    An assessment was recently performed by NASA s Inter-Center Systems Analysis Team to quantify the potential emission reduction benefits from technologies being developed under UEET. The CO2 and LTO NO, reductions were estimated for 4 vehicles: a 50-passenger regional jet, a twin-engine, long-range subsonic transport, a high-speed (Mach 2.4) civil transport and a supersonic (Mach 2) business jet. The results of the assessment confirm that the current portfolio of technologies within the UEET program provides an opportunity for substantial reductions in CO2 and NO, emissions.

  12. 5 CFR 1604.8 - Death benefits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 3 2012-01-01 2012-01-01 false Death benefits. 1604.8 Section 1604.8 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD UNIFORMED SERVICES ACCOUNTS § 1604.8 Death... a service member account contains combat zone contributions, the death benefit payment will be...

  13. 5 CFR 1604.8 - Death benefits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Death benefits. 1604.8 Section 1604.8 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD UNIFORMED SERVICES ACCOUNTS § 1604.8 Death... a service member account contains combat zone contributions, the death benefit payment will be...

  14. Beyond Your Paycheck: An Employee Benefits Primer.

    ERIC Educational Resources Information Center

    Stanton, Michael

    1990-01-01

    Discusses fringe benefits and points out that employee benefits in medium and large firms account for more than 27 percent of total compensation. Differentiates among statutory (required by law), compensatory (wages paid for time not worked such as vacation and sick leave), and supplementary (including insurance and pension plans) benefits and…

  15. Social Security Benefits for Students. Background Paper.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Congressional Budget Office.

    During the fiscal year 1976, outlays for social security student benefits made it the second largest federal program for direct aid to students (second to the Veterans' Readjustment Benefits). Benefits paid on account of a dependent child normally end on a child's eighteenth birthday; but 1965 legislation extended coverage to 18-to-21-year-old…

  16. Educational Benefit-Cost Analysis and the Problem of Scale.

    ERIC Educational Resources Information Center

    Welty, Gordon A.

    Benefit-cost analysis consists of establishing ratios of benefits to costs for a set of project variants. The decision rule is to select that project variant where the ratio is a maximum. This paper argues that specification and estimation errors can contribute to findings for large-scale systems of benefit-cost ratios approximating zero. The…

  17. 78 FR 32099 - Garnishment of Accounts Containing Federal Benefit Payments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-29

    ... Specialist, at (202) 622-0570 or barbara.wiss@treasury.gov ; or Natalie H. Diana, Senior Counsel, Financial... concern that without any transparency into the deliberative process that a financial institution uses to... support enforcement agencies under 42 U.S.C. 659 are limited to payments based on remuneration...

  18. 75 FR 20299 - Garnishment of Accounts Containing Federal Benefit Payments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... Assistant Secretary, Fiscal Operations and Policy, U.S. Department of the Treasury, 1500 Pennsylvania Avenue... inspection and copying in Treasury's Library, Room 1428, Department of the Treasury, 1500 Pennsylvania Avenue... these funds as his or her primary or sole source of income. Recent statistics show that 32 percent...

  19. Benefits of mercury controls for the United States.

    PubMed

    Giang, Amanda; Selin, Noelle E

    2016-01-12

    Mercury pollution poses risks for both human and ecosystem health. As a consequence, controlling mercury pollution has become a policy goal on both global and national scales. We developed an assessment method linking global-scale atmospheric chemical transport modeling to regional-scale economic modeling to consistently evaluate the potential benefits to the United States of global (UN Minamata Convention on Mercury) and domestic [Mercury and Air Toxics Standards (MATS)] policies, framed as economic gains from avoiding mercury-related adverse health endpoints. This method attempts to trace the policies-to-impacts path while taking into account uncertainties and knowledge gaps with policy-appropriate bounding assumptions. We project that cumulative lifetime benefits from the Minamata Convention for individuals affected by 2050 are $339 billion (2005 USD), with a range from $1.4 billion to $575 billion in our sensitivity scenarios. Cumulative economy-wide benefits to the United States, realized by 2050, are $104 billion, with a range from $6 million to $171 billion. Projected Minamata benefits are more than twice those projected from the domestic policy. This relative benefit is robust to several uncertainties and variabilities, with the ratio of benefits (Minamata/MATS) ranging from ≈1.4 to 3. However, we find that for those consuming locally caught freshwater fish from the United States, rather than marine and estuarine fish from the global market, benefits are larger from US than global action, suggesting domestic policies are important for protecting these populations. Per megagram of prevented emissions, our domestic policy scenario results in US benefits about an order of magnitude higher than from our global scenario, further highlighting the importance of domestic action.

  20. Benefits of mercury controls for the United States

    PubMed Central

    Selin, Noelle E.

    2016-01-01

    Mercury pollution poses risks for both human and ecosystem health. As a consequence, controlling mercury pollution has become a policy goal on both global and national scales. We developed an assessment method linking global-scale atmospheric chemical transport modeling to regional-scale economic modeling to consistently evaluate the potential benefits to the United States of global (UN Minamata Convention on Mercury) and domestic [Mercury and Air Toxics Standards (MATS)] policies, framed as economic gains from avoiding mercury-related adverse health endpoints. This method attempts to trace the policies-to-impacts path while taking into account uncertainties and knowledge gaps with policy-appropriate bounding assumptions. We project that cumulative lifetime benefits from the Minamata Convention for individuals affected by 2050 are $339 billion (2005 USD), with a range from $1.4 billion to $575 billion in our sensitivity scenarios. Cumulative economy-wide benefits to the United States, realized by 2050, are $104 billion, with a range from $6 million to $171 billion. Projected Minamata benefits are more than twice those projected from the domestic policy. This relative benefit is robust to several uncertainties and variabilities, with the ratio of benefits (Minamata/MATS) ranging from ≈1.4 to 3. However, we find that for those consuming locally caught freshwater fish from the United States, rather than marine and estuarine fish from the global market, benefits are larger from US than global action, suggesting domestic policies are important for protecting these populations. Per megagram of prevented emissions, our domestic policy scenario results in US benefits about an order of magnitude higher than from our global scenario, further highlighting the importance of domestic action. PMID:26712021

  1. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

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

  2. An Existentialist Account of Identity Formation.

    ERIC Educational Resources Information Center

    Bilsker, Dan

    1992-01-01

    Gives account of Marcia's identity formation model in language of existentialist philosophy. Examines parallels between ego-identity and existentialist approaches. Describes identity in terms of existentialist concepts of Heidegger and Sartre. Argues that existentialist account of identity formation has benefits of clarification of difficult…

  3. Accounting: Accountants Need Verbal Skill Training

    ERIC Educational Resources Information Center

    Whitaker, Bruce L.

    1978-01-01

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

  4. Socio-cultural aspects of the high masculinity ratio in India.

    PubMed

    Singh, J P

    2010-01-01

    The paper aims to explicate those factors accountable for the continuing imbalance in the sex ratio and its further masculinization over the whole of the 20th century. Here it is contended that the traditional practice of female infanticide and the current practice of female foeticide in the contemporary period, especially in the north-west and Hindi-speaking states, have significantly contributed to the high masculinity ratio in India. In addition, increasingly higher survival ratios of male children, particularly from the 1951 census onward, have been the prime reason for a declining proportion of females in the Indian population. As the Indian value system has been imbued with a relatively higher preference for sons, improvements in health facilities have benefited males more than females, giving rise to a highly imbalanced sex ratio in the country. This scenario, however, has steadily tended to alter in favour of greater balance in sex ratio.

  5. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... AUTOMATED CLEARING HOUSE Reclamation of Benefit Payments § 210.13 Notice to account owners. Provision of... any notice required by the Service to be provided to account owners as specified in the Green...

  6. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... AUTOMATED CLEARING HOUSE Reclamation of Benefit Payments § 210.13 Notice to account owners. Provision of... any notice required by the Service to be provided to account owners as specified in the Green...

  7. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... AUTOMATED CLEARING HOUSE Reclamation of Benefit Payments § 210.13 Notice to account owners. Provision of... any notice required by the Service to be provided to account owners as specified in the Green...

  8. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... AUTOMATED CLEARING HOUSE Reclamation of Benefit Payments § 210.13 Notice to account owners. Provision of... any notice required by the Service to be provided to account owners as specified in the Green...

  9. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... AUTOMATED CLEARING HOUSE Reclamation of Benefit Payments § 210.13 Notice to account owners. Provision of... any notice required by the Service to be provided to account owners as specified in the Green...

  10. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts...

  11. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts...

  12. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts...

  13. Sex Ratio Elasticity Influences the Selection of Sex Ratio Strategy.

    PubMed

    Wang, Yaqiang; Wang, Ruiwu; Li, Yaotang; Sam Ma, Zhanshan

    2016-12-23

    There are three sex ratio strategies (SRS) in nature-male-biased sex ratio, female-biased sex ratio and, equal sex ratio. It was R. A. Fisher who first explained why most species in nature display a sex ratio of ½. Consequent SRS theories such as Hamilton's local mate competition (LMC) and Clark's local resource competition (LRC) separately explained the observed deviations from the seemingly universal 1:1 ratio. However, to the best of our knowledge, there is not yet a unified theory that accounts for the mechanisms of the three SRS. Here, we introduce the price elasticity theory in economics to define sex ratio elasticity (SRE), and present an analytical model that derives three SRSs based on the following assumption: simultaneously existing competitions for both resources A and resources B influence the level of SRE in both sexes differently. Consequently, it is the difference (between two sexes) in the level of their sex ratio elasticity that leads to three different SRS. Our analytical results demonstrate that the elasticity-based model not only reveals a highly plausible mechanism that explains the evolution of SRS in nature, but also offers a novel framework for unifying two major classical theories (i.e., LMC &LRC) in the field of SRS research.

  14. Sex Ratio Elasticity Influences the Selection of Sex Ratio Strategy

    PubMed Central

    Wang, Yaqiang; Wang, Ruiwu; Li, Yaotang; (Sam) Ma, Zhanshan

    2016-01-01

    There are three sex ratio strategies (SRS) in nature—male-biased sex ratio, female-biased sex ratio and, equal sex ratio. It was R. A. Fisher who first explained why most species in nature display a sex ratio of ½. Consequent SRS theories such as Hamilton’s local mate competition (LMC) and Clark’s local resource competition (LRC) separately explained the observed deviations from the seemingly universal 1:1 ratio. However, to the best of our knowledge, there is not yet a unified theory that accounts for the mechanisms of the three SRS. Here, we introduce the price elasticity theory in economics to define sex ratio elasticity (SRE), and present an analytical model that derives three SRSs based on the following assumption: simultaneously existing competitions for both resources A and resources B influence the level of SRE in both sexes differently. Consequently, it is the difference (between two sexes) in the level of their sex ratio elasticity that leads to three different SRS. Our analytical results demonstrate that the elasticity-based model not only reveals a highly plausible mechanism that explains the evolution of SRS in nature, but also offers a novel framework for unifying two major classical theories (i.e., LMC & LRC) in the field of SRS research. PMID:28009000

  15. Sex Ratio Elasticity Influences the Selection of Sex Ratio Strategy

    NASA Astrophysics Data System (ADS)

    Wang, Yaqiang; Wang, Ruiwu; Li, Yaotang; (Sam) Ma, Zhanshan

    2016-12-01

    There are three sex ratio strategies (SRS) in nature—male-biased sex ratio, female-biased sex ratio and, equal sex ratio. It was R. A. Fisher who first explained why most species in nature display a sex ratio of ½. Consequent SRS theories such as Hamilton’s local mate competition (LMC) and Clark’s local resource competition (LRC) separately explained the observed deviations from the seemingly universal 1:1 ratio. However, to the best of our knowledge, there is not yet a unified theory that accounts for the mechanisms of the three SRS. Here, we introduce the price elasticity theory in economics to define sex ratio elasticity (SRE), and present an analytical model that derives three SRSs based on the following assumption: simultaneously existing competitions for both resources A and resources B influence the level of SRE in both sexes differently. Consequently, it is the difference (between two sexes) in the level of their sex ratio elasticity that leads to three different SRS. Our analytical results demonstrate that the elasticity-based model not only reveals a highly plausible mechanism that explains the evolution of SRS in nature, but also offers a novel framework for unifying two major classical theories (i.e., LMC & LRC) in the field of SRS research.

  16. 42 CFR 403.250 - Loss ratio calculations: General provisions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Loss ratio calculations: General provisions. 403... Certification Program: Loss Ratio Provisions § 403.250 Loss ratio calculations: General provisions. (a) Basic formula. The expected loss ratio is calculated by determining the ratio of benefits to premiums....

  17. 42 CFR 403.250 - Loss ratio calculations: General provisions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Loss ratio calculations: General provisions. 403... Certification Program: Loss Ratio Provisions § 403.250 Loss ratio calculations: General provisions. (a) Basic formula. The expected loss ratio is calculated by determining the ratio of benefits to premiums....

  18. 42 CFR 403.250 - Loss ratio calculations: General provisions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 false Loss ratio calculations: General provisions. 403... Certification Program: Loss Ratio Provisions § 403.250 Loss ratio calculations: General provisions. (a) Basic formula. The expected loss ratio is calculated by determining the ratio of benefits to premiums....

  19. 42 CFR 403.250 - Loss ratio calculations: General provisions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Loss ratio calculations: General provisions. 403... Certification Program: Loss Ratio Provisions § 403.250 Loss ratio calculations: General provisions. (a) Basic formula. The expected loss ratio is calculated by determining the ratio of benefits to premiums....

  20. 42 CFR 403.250 - Loss ratio calculations: General provisions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Loss ratio calculations: General provisions. 403... Certification Program: Loss Ratio Provisions § 403.250 Loss ratio calculations: General provisions. (a) Basic formula. The expected loss ratio is calculated by determining the ratio of benefits to premiums....

  1. Applications systems verification and transfer project. Volume 7: Cost/benefit analysis for the ASVT on operational applications of satellite snow-cover observations

    NASA Technical Reports Server (NTRS)

    Castruccio, P.; Loats, H.; Lloyd, D.; Newman, P.

    1981-01-01

    The results of the OASSO ASVT's were used to estimate the benefits accruing from the added information available from satellite snowcover area measurement. Estimates of the improvement in runoff prediction due to addition of SATSCAM were made by the Colorado ASVT personnel. The improvement estimate is 6-10%. Data were applied to subregions covering the Western States snow area amended by information from the ASVT and other watershed experts to exclude areas which are not impacted by snowmelt runoff. Benefit models were developed for irrigation and hydroenergy uses. The benefit/cost ratio is 72:1. Since only two major benefit contributors were used and since the forecast improvement estimate does not take into account future satellite capabilities these estimates are considered to be conservative. The large magnitude of the benefit/cost ratio supports the utility and applicability of SATSCAM.

  2. 5 CFR 1604.8 - Death benefits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Death benefits. 1604.8 Section 1604.8 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD UNIFORMED SERVICES ACCOUNTS § 1604.8 Death..., with the following exceptions: (a) Separate accounts. To designate a beneficiary for a TSP...

  3. Economic Benefits of Green Infrastructure in Lancaster PA

    EPA Pesticide Factsheets

    This document outlines technical assistance for demonstrating how accounting for the multiple benefits of green infrastructure can provide a more complete assessment of infrastructure and community investments.

  4. Determining the harm-benefit balance of an intervention: for each patient.

    PubMed

    2014-11-01

    The decision on whether or not to offer a patient a medical, diagnostic, therapeutic or other type of intervention is mainly based on the harm-benefit balance of this intervention for that particular patient. The benefits that matter most are those that correspond to a tangible improvement for the patient rather than improvement in a surrogate end-point. The harms include the various potential or common adverse effects and drawbacks. The harm-benefit balance of an intervention is first evaluated at the population level. Evaluation of the benefits therefore takes into account the strength of the evidence obtained in clinical trials, the magnitude and probability of the benefits in these trials, and the profile of the patients enrolled. Evaluation of the harms involves identifying the drawbacks and amassing a body of evidence to determine potential adverse effects. Evaluation of the adverse effects also takes into account particular situations (age, pregnancy, concomitant diseases and treatments, etc.) and the probability and consequences of error. The harm-benefit balance cannot be reduced to an artificial, fixed mathematical ratio. Its assessment occasionally involves a degree of subjectivity. It is sometimes biased due to manipulation of the data. At the individual level, the harm-benefit balance depends on: the characteristics, objectives and values of each patient; the healthcare professionals involved and the medical and social environment. It is best evaluated in collaboration with the persons concerned, so that it can provide a basis for shared decision-making. The harm-benefit balance of an intervention can change. Its periodic re-assessment, taking into account new evidence and any changes in the patient's situation, provides an opportunity to re-examine the decisions taken, in the patient's best interests.

  5. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Ratio Provisions § 403.253 Calculation of benefits. (a) General provisions. (1) Except as provided for... values on the initial calculation date of— (A) Expected incurred benefits in the loss ratio calculation period, to— (B) The total policy reserve at the last day of the loss ratio calculation period: and...

  6. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Ratio Provisions § 403.253 Calculation of benefits. (a) General provisions. (1) Except as provided for... values on the initial calculation date of— (A) Expected incurred benefits in the loss ratio calculation period, to— (B) The total policy reserve at the last day of the loss ratio calculation period: and...

  7. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Ratio Provisions § 403.253 Calculation of benefits. (a) General provisions. (1) Except as provided for... values on the initial calculation date of— (A) Expected incurred benefits in the loss ratio calculation period, to— (B) The total policy reserve at the last day of the loss ratio calculation period: and...

  8. Health benefits of Moringa oleifera.

    PubMed

    Abdull Razis, Ahmad Faizal; Ibrahim, Muhammad Din; Kntayya, Saie Brindha

    2014-01-01

    Phytomedicines are believed to have benefits over conventional drugs and are regaining interest in current research. Moringa oleifera is a multi-purpose herbal plant used as human food and an alternative for medicinal purposes worldwide. It has been identified by researchers as a plant with numerous health benefits including nutritional and medicinal advantages. Moringa oleifera contains essential amino acids, carotenoids in leaves, and components with nutraceutical properties, supporting the idea of using this plant as a nutritional supplement or constituent in food preparation. Some nutritional evaluation has been carried out in leaves and stem. An important factor that accounts for the medicinal uses of Moringa oleifera is its very wide range of vital antioxidants, antibiotics and nutrients including vitamins and minerals. Almost all parts from Moringa can be used as a source for nutrition with other useful values. This mini-review elaborate on details its health benefits.

  9. 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…

  10. 20 CFR 266.7 - Accountability of a representative payee.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Accountability of a representative payee. 266.7 Section 266.7 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT REPRESENTATIVE PAYMENT § 266.7 Accountability of a representative payee. (a) A...

  11. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Accountability of legal... VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.102 Accountability of legal custodians. (a) Institutionalized veterans without spouse or child. The legal custodian of VA benefits of an incompetent veteran...

  12. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Accountability of legal... VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.102 Accountability of legal custodians. (a) Institutionalized veterans without spouse or child. The legal custodian of VA benefits of an incompetent veteran...

  13. 20 CFR 401.175 - Government Accountability Office.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Government Accountability Office. 401.175 Section 401.175 Employees' Benefits SOCIAL SECURITY ADMINISTRATION PRIVACY AND DISCLOSURE OF OFFICIAL... Office. We disclose information to the Government Accountability Office when that agency needs...

  14. 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…

  15. Custom accounts receivable modeling.

    PubMed

    Veazie, J

    1994-04-01

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

  16. Quantify information system benefits

    SciTech Connect

    Koppel, L.B.

    1995-06-01

    What are information systems and how do they relate to control systems? How do information systems produce benefits in hydrocarbon processing? What are some examples of benefit-generating information system applications? Information System Benefits (ISBEN) is a structured methodology for estimating information system benefits in hydrocarbon processing. The paper discusses information and control systems, information system benefits and applications, objectives, strategies and measures of ISBEN, ISBEN business drivers, ISBEN database, ISBEN methodology, and implementation.

  17. Segregation Ratios in Alport's Syndrome

    PubMed Central

    MacNeill, Elizabeth; Shaw, Richard F.

    1973-01-01

    Pooled data of 35 pedigrees for Alport's syndrome were analysed. Affected to normal ratios among the offspring of heterozgyous fathers and mothers were tabulated. Offspring of heterozygous mothers were tabulated separately where the mother showed symptoms of the disease and where she was asymptomatic. Three current theories on the inheritance of Alport's syndrome are considered and discussed. Each theory fails to account fully for the known facts. A non-chromosomal agent has not yet been excluded for this intriguing disease. PMID:4697851

  18. An existentialist account of identity formation.

    PubMed

    Bilsker, D

    1992-06-01

    An account of James Marcia's identity formation model is given in the language of existentialist philosophy. Parallels between ego-identity and existentialist approaches are examined and identity is described in terms of existentialist concepts formulated by Martin Heidegger (Being and Time) and Jean-Paul Sartre (Being and Nothingness). While identity formation has previously been formulated in terms of ego-analytic theory, this paper argues and seeks to demonstrate that significant benefits accrue from an existentialist account. These benefits include clarification of difficult theoretical issues, delineation of specific research directions and enrichment of clinical understanding.

  19. Global costs and benefits of reaching universal coverage of sanitation and drinking-water supply.

    PubMed

    Hutton, Guy

    2013-03-01

    Economic evidence on the cost and benefits of sanitation and drinking-water supply supports higher allocation of resources and selection of efficient and affordable interventions. The study aim is to estimate global and regional costs and benefits of sanitation and drinking-water supply interventions to meet the Millennium Development Goal (MDG) target in 2015, as well as to attain universal coverage. Input data on costs and benefits from reviewed literature were combined in an economic model to estimate the costs and benefits, and benefit-cost ratios (BCRs). Benefits included health and access time savings. Global BCRs (Dollar return per Dollar invested) were 5.5 for sanitation, 2.0 for water supply and 4.3 for combined sanitation and water supply. Globally, the costs of universal access amount to US$ 35 billion per year for sanitation and US$ 17.5 billion for drinking-water, over the 5-year period 2010-2015 (billion defined as 10(9) here and throughout). The regions accounting for the major share of costs and benefits are South Asia, East Asia and sub-Saharan Africa. Improved sanitation and drinking-water supply deliver significant economic returns to society, especially sanitation. Economic evidence should further feed into advocacy efforts to raise funding from governments, households and the private sector.

  20. 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.

  1. 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…

  2. Automated Accounting. Instructor Guide.

    ERIC Educational Resources Information Center

    Moses, Duane R.

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

  3. 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,…

  4. 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…

  5. 20 CFR 725.520 - Computation of benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) Augmented benefit. (1) When a miner or surviving spouse is entitled to benefits for a month for which he or...) The benefits of a miner or surviving spouse are augmented to take account of a particular dependent... continues to be augmented through the month before the month in which such dependent ceases to satisfy...

  6. 20 CFR 725.520 - Computation of benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Augmented benefit. (1) When a miner or surviving spouse is entitled to benefits for a month for which he or...) The benefits of a miner or surviving spouse are augmented to take account of a particular dependent... continues to be augmented through the month before the month in which such dependent ceases to satisfy...

  7. 20 CFR 725.520 - Computation of benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) Augmented benefit. (1) When a miner or surviving spouse is entitled to benefits for a month for which he or...) The benefits of a miner or surviving spouse are augmented to take account of a particular dependent... continues to be augmented through the month before the month in which such dependent ceases to satisfy...

  8. 20 CFR 401.80 - Accounting for disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Accounting for disclosures. 401.80 Section... AND INFORMATION The Privacy Act § 401.80 Accounting for disclosures. (a) We will maintain an accounting of all disclosures of a record for five years or for the life of the record, whichever is...

  9. 20 CFR 401.175 - Government Accountability Office.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Government Accountability Office. 401.175... RECORDS AND INFORMATION Disclosure of Official Records and Information § 401.175 Government Accountability Office. We disclose information to the Government Accountability Office when that agency needs...

  10. 20 CFR 401.175 - Government Accountability Office.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Government Accountability Office. 401.175... RECORDS AND INFORMATION Disclosure of Official Records and Information § 401.175 Government Accountability Office. We disclose information to the Government Accountability Office when that agency needs...

  11. 20 CFR 401.175 - Government Accountability Office.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Government Accountability Office. 401.175... RECORDS AND INFORMATION Disclosure of Official Records and Information § 401.175 Government Accountability Office. We disclose information to the Government Accountability Office when that agency needs...

  12. Teaching the Interrelationships among Costs, Expense, and Liability of a Defined Benefit Pension Plan

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Godwin, Norman H.

    2008-01-01

    The Financial Accounting Standards Board (FASB) recently issued Statement of Financial Accounting Standards No. 158 "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans" (SFAS #158). Their intent is to comprehensively reconsider the accounting for postretirement benefit plans in phases. The first phase was to provide…

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

    ERIC Educational Resources Information Center

    Babcock, Coleen

    1979-01-01

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

  14. Supersonic HLFC: Potential benefits and technology development requirements

    NASA Technical Reports Server (NTRS)

    Neumann, Frank

    1992-01-01

    The viewgraphs and discussion of the potential benefits and technology development requirements of supersonic Hybrid Laminar Flow Control (HLFC) are reviewed. For the last three years, Boeing has performed studies on the application of laminar flow control to High Speed Civil Transport (HSCT) configurations. Large potential net benefits were identified for laminar flow control, even after accounting for the significant implementation penalties. However, the technical risks are high at this time, and an early, aggressive technology development program is required if laminar flow control (LFC) is to be incorporated in a year 2005 HSCT program. The benefits and required development effort are addressed. Of all the aerodynamic advances that are being considered for the HSCT, LFC has the largest potential for improving the supersonic lift drag ratio of a given configuration. The work accomplished to date, sponsored by NASA Langley, is summarized. This work includes studies on HLFC application to HSCT, cruise HLFC/low speed boundary layer control (BLC) compatibility, and impact of M 0.9 HLFC and high lift BLC. Requirements for production committments are listed. The need for a HSCT-HLFC Risk Reduction Program is addressed. Supersonic HLFC development planning and future applications are addressed. Laminar flow/high-lift integration is addressed.

  15. Future pension accounting changes: implications for hospitals.

    PubMed

    Weld, Tim; Klein, Gina

    2011-05-01

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

  16. Accounting Standards: What Do They Mean?

    ERIC Educational Resources Information Center

    Farley, Jerry B.

    1992-01-01

    Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

  17. [Costs and benefits of measles vaccination].

    PubMed

    Ambrosch, F; Wiedermann, G; Harasek, G

    1978-02-23

    Former calculations of the medical benefit of measles immunization, concerning frequency of measles complications, effectiveness and risk of vaccination, showed that measles vaccination is a very useful measure. As the decision to introduce vaccination on a broad scale depends on financial deliberations, too, a cost-benefit analysis for Austria has been performed and the cost-benefit ratio as well as the cost-benefit difference calculated. The costs of measles vaccination which is performed mainly by private pediatricians at the present time, include costs of vaccine, physician and additional antipyretic and is 257.90 AS. The average costs of therapy per child consist of home treatment (287.20 AS), hospital treatment (162.50 AS) and care of residual cerebral damage (88.50 AS). Together with the costs of one week vacation which is warranted in Austria for the nursing of a sick child once a year, this makes a total sum of 1081.--AS. From these data the cost-benefit ratio was calculated by 2.95, the cost-benefit difference by 715.--AS per child. 5 years after the start of general measles vaccination of 1 year old children the accumulated costs of vaccination are equalled by the profit gained by prevention of the disease. The annual cost-benefit difference is positive after 3 years. 10 years after introduction of general vaccination the accumulated cost-benefit difference in Austria would be approximately 167 Mill. AS.

  18. 20 CFR 725.511 - Use and benefit defined.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... bearing account in a bank or trust company or in a savings and loan association if the account is either... in an interest or dividend bearing account in a bank or trust company or in a savings and loan...) (Social Security No.), for whom (Name of payee) is representative payee for black lung benefits....

  19. 20 CFR 725.511 - Use and benefit defined.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... bearing account in a bank or trust company or in a savings and loan association if the account is either... in an interest or dividend bearing account in a bank or trust company or in a savings and loan...) (Social Security No.), for whom (Name of payee) is representative payee for black lung benefits....

  20. 20 CFR 725.511 - Use and benefit defined.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... bearing account in a bank or trust company or in a savings and loan association if the account is either... in an interest or dividend bearing account in a bank or trust company or in a savings and loan...) (Social Security No.), for whom (Name of payee) is representative payee for black lung benefits....

  1. 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.

  2. FASB Statement No. 132 simplifies benefits disclosures.

    PubMed

    Luecke, R W; Andrzejewski, C

    1999-06-01

    In February 1998, the FASB issued Statement of Financial Accounting Standards No. 132, Employers' Disclosures about Pensions and Other Postretirement Benefits. The new standard is designed to streamline pension and other postretirement benefits disclosures in public and nonpublic entities' financial statements. For nonpublic entities, the statement eliminates separate disclosures of the components of net periodic benefit cost, eliminates the disclosure of the components of benefit obligations and of alternative obligation measures, eliminates the disclosure of plan provisions, adds the disclosure of comprehensive income, eliminates the disclosure of sensitivity to changes in healthcare trend rates, and standardizes the disclosures for pension and other postretirement benefits. Financial managers and their organizations' actuaries and auditors should work together to determine which disclosures their organizations should make to be in compliance with FASB Statement No. 132.

  3. Nutritional benefits of exercise.

    PubMed

    Shephard, R J

    1989-03-01

    Specific nutritional benefits of regular exercise include the control of obesity and its complications, the improvement of blood lipid profile, the optimization of micro-nutrient intake and the assurance of a maximum quality-adjusted life-expectancy. While epidemiologists interpret various weight for height ratios in terms of obesity, such data can be misleading, particularly in older people (where an accumulation of fat is masked by lean tissue loss). Skinfold calipers provide a more unequivocal index of the amount and distribution of subcutaneous fat. Arguments against the treatment of obesity by exercise include the large energy yield of fat, the potential for compensating changes of resting metabolism, and an inherently high "set-point" of fat stores in the obese. Exercise cannot achieve rapid fat loss, but it has several advantages over other types of treatment, including the positive nature of the prescription, the associated elevation of mood and suppression of appetite, the conservation of lean tissue, and the establishment of an improved lifestyle. Moreover, blood pressure is reduced, insulin needs are decreased in the diabetic, and favourable changes of lipid profile are observed. Total cholesterol levels are not affected by exercise if body mass is held constant, but (provided a weekly threshold of exercise is exceeded) there is an increase of HDL cholesterol, particularly HDL-2 cholesterol. The intake of vitamins and most other micronutrients is increased by a high daily energy expenditure. Frank anaemia is not common in athletes, but a low iron saturation may be an indication for dietary supplements.(ABSTRACT TRUNCATED AT 250 WORDS)

  4. The Golden Ratio

    ERIC Educational Resources Information Center

    Hyde, Hartley

    2004-01-01

    The Golden Ratio is sometimes called the "Golden Section" or the "Divine Proportion", in which three points: A, B, and C, divide a line in this proportion if AC/AB = AB/BC. "Donald in Mathmagicland" includes a section about the Golden Ratio and the ratios within a five-pointed star or pentagram. This article presents two computing exercises that…

  5. 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…

  6. 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"…

  7. The Choreography of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2006-01-01

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

  8. Cluster Guide. Accounting Occupations.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  9. The Accountability Illusion: Ohio

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  10. The Accountability Illusion: Florida

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  11. 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…

  12. The Accountability Illusion: Wisconsin

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  13. The Accountability Illusion: Vermont

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  14. 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…

  15. The Coming Accounting Crisis

    ERIC Educational Resources Information Center

    Eaton, Tim V.

    2007-01-01

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

  16. 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…

  17. 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…

  18. The Costs and Benefits of Deferred Giving.

    ERIC Educational Resources Information Center

    Fink, Norman S.; Metzler, Howard C.

    It is argued in this book that while there can be a significant payoff for deferred giving programs, it is important to determine their cost effectiveness. Modern business methods of cost accounting, benefits analysis, and actuarial and econometric forecasting are applied to the Pomona College plan, whose study was supported by Lilly Endowment,…

  19. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

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

  20. Application of dual-blade stator to low-speed ratio performance improvement of torque converters

    NASA Astrophysics Data System (ADS)

    Wu, Guangqiang; Wang, Lijun

    2016-03-01

    With application of the lock-up clutch in the torque converter (TC), fuel economy is not much determined by its high-speed ratio transmission efficiency. As a benefit, more researches are focused on its low-speed ratio performance so as to improve vehicle gradeability and launching acceleration performance. According to the results of computational fluid dynamics (CFD) analysis, hydrodynamic loss inside the stator cascade accounts for 42% of the total energy loss at stalling speed ratio. It is found that upstream flow with large impingement angle results in boundary layer separation at the leading edge, which aggregates hydrodynamic loss and decreases circular flow rate dramatically at low-speed ratio. In this paper, a dual-blade stator is proposed to suppress the boundary layer separation, which is parameterized by using the non-uniform rational B spline (NURBS) method. The mean camber line and blade profile curve are expressed by a three control points quadratic open NURBS and a cubic closed one respectively. The key design parameters included the slot width and suction side shape of the primary blade are analyzed. The most effective slot width is found to be between 4% and 8% chord length, and the boundary layer separation can be suppressed completely by decreasing distribution of momentum moment at the primary blade and adding it to the leading edge of the secondary blade. As a result, circular flow rate and impeller torque capacity is increased by 17.9% and 9.6% respectively at stalling speed ratio, meanwhile, low-speed ratio efficiency is also improved. Maximum efficiency at high-speed ratio decreases by 0.5%, which can be ignored as the work of lock-up clutch. This research focuses on using the dual-blade stator to optimize low-speed ratio performance of the TC, which is benefit to vehicle power performance.

  1. Valuing the Environmental Benefits of Urban WaterConservation

    SciTech Connect

    Coughlin, Katie M.; Bolduc, Chris A.; Chan, Peter T.; Dunham-Whitehead, C.; Van Buskirk, R.D.

    2007-05-01

    This report documents a project undertaken for theCalifornia Urban Water Conservation Council (the Council) to create a newmethod of accounting for the diverse environmental benefits of raw watersavings. The environmental benefits (EB) model was designed to providewater utilities with a practical tool that they can use to assign amonetary value to the benefits that may accrue from implementing any ofthe Council-recommended Best Management Practices. The model treats onlyenvironmental services associated directly with water, and is intended tocover miscellaneous impacts that are not currently accounted for in anyother cost-benefit analysis.

  2. National Water Quality Benefits

    EPA Science Inventory

    This project will provide the basis for advancing the goal of producing tools in support of quantifying and valuing changes in water quality for EPA regulations. It will also identify specific data and modeling gaps and Improve benefits estimation for more complete benefit-cost a...

  3. Educational Reform: Who Benefits?

    ERIC Educational Resources Information Center

    Steffy, Betty E.

    1994-01-01

    Uses Blau and Scott concept of "cui bono" to describe who has benefited from 1990 Kentucky Education Reform Act. In eyes of legislators, everyone would benefit, and the economically depressed state would prosper. As implementation of KERA progresses, it is becoming increasingly clear that mandated changes may be structural and may…

  4. Hospital benefit segmentation.

    PubMed

    Finn, D W; Lamb, C W

    1986-12-01

    Market segmentation is an important topic to both health care practitioners and researchers. The authors explore the relative importance that health care consumers attach to various benefits available in a major metropolitan area hospital. The purposes of the study are to test, and provide data to illustrate, the efficacy of one approach to hospital benefit segmentation analysis.

  5. Human Resource Accounting.

    DTIC Science & Technology

    1984-12-01

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

  6. Ideas for the Accounting Classroom.

    ERIC Educational Resources Information Center

    Kerby, Debra; Romine, Jeff

    2003-01-01

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

  7. Readability of Accounting Books.

    ERIC Educational Resources Information Center

    Razek, Joseph R.; And Others

    1982-01-01

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

  8. Accounting Equals Applied Algebra.

    ERIC Educational Resources Information Center

    Roberts, Sondra

    1997-01-01

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

  9. Perception of Benefits and Costs during SARS Outbreak: An 18-Month Prospective Study

    ERIC Educational Resources Information Center

    Cheng, Cecilia; Wong, Wai-man; Tsang, Kenneth W.

    2006-01-01

    In this study, the authors examined perceived benefits and costs of the outbreak of severe acute respiratory syndrome (SARS). Mixed accounts of benefits and costs, rather than exclusive accounts of only benefits or costs, were proposed to be characterized by nondefensiveness and enduring changes in psychosocial resources. Participants were 70 SARS…

  10. Avoiding potential problems when selling accounts receivable.

    PubMed

    Ayers, D H; Kincaid, T J

    1996-05-01

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

  11. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 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…

  13. 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.

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

    SciTech Connect

    Harold Blackman; Oren Hester

    2011-09-01

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

  15. Medicare Hospice Benefits

    MedlinePlus

    ... 4 Care for a condition other than your terminal illness ......................................... 4 How your Medicare hospice benefit works ..................................................... ... care, counseling, drugs, equipment, and supplies for the terminal illness and related conditions. ■■ Care is generally provided ...

  16. Benefits of CHP Partnership

    EPA Pesticide Factsheets

    Learn about the benefits of being a EPA CHP Partner, which include expert advice and answers to questions, CHP news, marketing resources, publicity and recognition, and being associated with EPA through a demonstrated commitment to CHP.

  17. Benefits of breastfeeding

    MedlinePlus

    Experts say that breastfeeding your baby is good for you and your baby. If you breastfeed for any length of time, no matter ... is, you and your baby will benefit from breastfeeding. Learn about breastfeeding your baby and decide if ...

  18. 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

  19. Military Retirement Benefits.

    DTIC Science & Technology

    1984-05-17

    55, before they qualify for retirement benefits. 5 2. Approximately 94% of companies allow early retirement with reduced pensions. The Hay-Huggins...data indicate that the most common basis for eligibility for reduced early retirement is a combination of age and service (72% of plans). The most common...combination is age 55 and ten years of service. 13 • . . . . . . . . " " - .. . . . " . . . ’ For those companies providing early retirement benefits

  20. Who has Australia's most-followed Twitter accounts in health and medicine?

    PubMed

    Chapman, Simon; Freeman, Becky

    2015-07-09

    Twitter is a social media platform that can be used by people working in health and medicine to distribute information, advocate, debate and network with large numbers of other users. We set out to determine the top 10 Australian Twitter accounts in four categories, ranked by number of Twitter followers. We extracted names with high follower volumes from 'lists' of health and medical Twitter accounts, and then 'crowdsourced' on Twitter for names that were not included on those lists. Individuals tweeting on single-issue topics (especially sugar, nutrition and fitness), health institutions, and people working in the media had higher Twitter followings and lower tweet-to-follower ratios than those tweeting on mixed health topics. Tweeting pictures was nominated by several as a way of attracting retweets. Highly followed Twitter users expressed a variety of benefits of using Twitter.

  1. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost...

  2. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost...

  3. Doctoral Accounting Candidates: A Profile of Demographics and Perceptions.

    ERIC Educational Resources Information Center

    Backmon, Ida Robinson

    1998-01-01

    Presents information on minority doctoral students in accounting, drawing on surveys completed by 47 such students. Outlines demographic characteristics, and identifies respondents' rankings of costs and benefits of pursuing a doctorate in accounting. Most respondents were professionally certified and were interested in academic careers. (SLD)

  4. A Framework for the Pedagogy of Accounting Ethics

    ERIC Educational Resources Information Center

    Apostolou, Barbara; Dull, Richard B.; Schleifer, Lydia L. F.

    2013-01-01

    Faculty tasked with revising the accounting curriculum to incorporate an ethics component may benefit from the experiences reported in the literature. We construct and describe a framework for the pedagogy of accounting ethics based upon extant literature. Our purpose is to present the cumulative contributions to the literature in a fashion that…

  5. Representation of Knowledge on Some Management Accounting Techniques in Textbooks

    ERIC Educational Resources Information Center

    Golyagina, Alena; Valuckas, Danielius

    2016-01-01

    This paper examines the coverage of management accounting techniques in several popular management accounting texts, assessing each technique's claimed position within practice, its benefits and limitations, and the information sources substantiating these claims. Employing the notion of research genres, the study reveals that textbooks in their…

  6. Teaching Special Decisions in a Lean Accounting Environment

    ERIC Educational Resources Information Center

    Haskin, Daniel

    2010-01-01

    Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the…

  7. College Bibliocentre Acquisition and Accounting System Description Manual.

    ERIC Educational Resources Information Center

    College Bibliocentre, Don Mills (Ontario).

    The Acquisition and Accounting System is a complex designed to perform all functions in the following areas: (1) ordering; (2) receipt, shipment and cancellation; (3) accounts payable, (4) invoicing, (5) order status, (6) inventory, (7) college budgeting and (8) management information reports. Some of the benefits that accrue from the system are:…

  8. 29 CFR 2550.401c-1 - Definition of “plan assets”-insurance company general accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accounts. 2550.401c-1 Section 2550.401c-1 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS... an insurer issues one or more policies to or for the benefit of an employee benefit plan (and such... of guaranteed benefits or to the payment of benefits, and the terms on which such withdrawals...

  9. Sex ratios in bumble bees

    PubMed Central

    Bourke, A. F. G.

    1997-01-01

    The median proportion of investment in females among 11 populations of seven bumble bee (Bombus) species was 0.32 (range 0.07 to 0.64). By contrast, two species of workerless social parasites in the related genus Psithyrus had female-biased sex allocation, the reasons for which remain unclear. Male-biased sex allocation in Bombus contradicts the predictions of Trivers and Hare's sex ratio model for the social Hymenoptera, which are that the population sex investment ratio should be 0.5 (1:1) under queen control and 0.75 (3:1 females:males) under worker control (assuming single, once-mated, outbred queens and non-reproductive workers). Male bias in Bombus does not appear to be either an artefact, or purely the result of symbiotic sex ratio distorters. According to modifications of the Trivers–Hare model, the level of worker male-production in Bombus is insufficient to account for observed levels of male bias. There is also no evidence that male bias arises from either local resource competition (related females compete for resources) or local mate enhancement (related males cooperate in securing mates). Bulmer presented models predicting sexual selection for protandry (males are produced before females) in annual social Hymenoptera and, as a consequence (given some parameter values), male-biased sex allocation. Bumble bees fit the assumptions of Bulmer's models and are protandrous. These models therefore represent the best current explanation for the bees' male-biased sex investment ratios. This conclusion suggests that the relative timing of the production of the sexes strongly influences sex allocation in the social Hymenoptera.

  10. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Qualifying retirement benefits court orders. 1653.2 Section 1653.2 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  11. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Qualifying retirement benefits court orders. 1653.2 Section 1653.2 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  12. The Application of Cost-Benefit Analysis in Manpower Area.

    ERIC Educational Resources Information Center

    Barsby, Steven L.

    The relative efficiency of various manpower programs as seen through cost-benefit analysis is assessed, and the contribution that cost-benefit analysis has made in evaluating manpower programs is discussed, taking into account a variety of methodologies presented in different studies. Vocational rehabilitation appears to yield the highest…

  13. 20 CFR 725.533 - Modification of benefits amounts; general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... because of death or partial or total disability due to pneumoconiosis; or (2) Any compensation or benefits received under or pursuant to any Federal law including part B of title IV of the Act because of death or... account of excess earnings may reasonably be expected. (d) Monthly benefit rates are payable in...

  14. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 3 2014-01-01 2014-01-01 false Processing retirement benefits court orders. 1653.3 Section 1653.3 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  15. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 3 2012-01-01 2012-01-01 false Processing retirement benefits court orders. 1653.3 Section 1653.3 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  16. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 3 2014-01-01 2014-01-01 false Qualifying retirement benefits court orders. 1653.2 Section 1653.2 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  17. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 3 2013-01-01 2013-01-01 false Processing retirement benefits court orders. 1653.3 Section 1653.3 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  18. 20 CFR 71.4 - Limitation upon benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., DISABILITY OR DEATH OF CIVILIAN AMERICAN CITIZENS INCURRED WHILE DETAINED BY OR IN HIDING FROM THE IMPERIAL... child, shall be entitled to benefits under this subchapter for disability with respect to himself and to death benefits on account of the death of another....

  19. 20 CFR 71.4 - Limitation upon benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., DISABILITY OR DEATH OF CIVILIAN AMERICAN CITIZENS INCURRED WHILE DETAINED BY OR IN HIDING FROM THE IMPERIAL... child, shall be entitled to benefits under this subchapter for disability with respect to himself and to death benefits on account of the death of another....

  20. 20 CFR 71.4 - Limitation upon benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., DISABILITY OR DEATH OF CIVILIAN AMERICAN CITIZENS INCURRED WHILE DETAINED BY OR IN HIDING FROM THE IMPERIAL... child, shall be entitled to benefits under this subchapter for disability with respect to himself and to death benefits on account of the death of another....

  1. Viewpoints on Accountability.

    ERIC Educational Resources Information Center

    Educational Innovators Press, Tucson, AZ.

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

  2. Making Accountability Really Count

    ERIC Educational Resources Information Center

    Resnick, Lauren B.

    2006-01-01

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

  3. Accountability Update, March 2000.

    ERIC Educational Resources Information Center

    Washington State Higher Education Coordinating Board, Olympia.

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

  4. Educational Accounting Procedures.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

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

  5. Professional Capital as Accountability

    ERIC Educational Resources Information Center

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

    2015-01-01

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

  6. Accountability for Productivity

    ERIC Educational Resources Information Center

    Wellman, Jane

    2010-01-01

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

  7. Legal responsibility and accountability.

    PubMed

    Cox, Chris

    2010-06-01

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

  8. Democracy, Accountability, and Education

    ERIC Educational Resources Information Center

    Levinson, Meira

    2011-01-01

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

  9. Community Accountability Conferencing.

    ERIC Educational Resources Information Center

    Thorsborne, Margaret

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

  10. Planning for Accountability.

    ERIC Educational Resources Information Center

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

    1999-01-01

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

  11. Institutional Accountability Report, 2000.

    ERIC Educational Resources Information Center

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

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

  12. Fiscal Accounting Manual.

    ERIC Educational Resources Information Center

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

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

  13. Curtail Accountability, Cultivate Attainability

    ERIC Educational Resources Information Center

    Wraga, William G.

    2011-01-01

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

  14. Higher Education Accountability Plans

    ERIC Educational Resources Information Center

    Washington Higher Education Coordinating Board, 2003

    2003-01-01

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

  15. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

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

  16. Student Attendance Accounting Manual.

    ERIC Educational Resources Information Center

    Freitas, Joseph M.

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

  17. Full Accounting for Curriculum.

    ERIC Educational Resources Information Center

    Paddock, Marie-Louise

    1988-01-01

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

  18. ECOLOGICAL AND SOCIALECONOMIC BENEFITS OF RESTORING AND-IMPAIRED STREAMS: EMERGY-BASED VALUATION

    EPA Science Inventory

    Sound environmental decisions require an integrated, systemic method of valuation that accurately accounts for environmental and social, as well as economic, costs and benefits. More inclusive methods are particularly needed for assessing ecological benefits because these are so...

  19. High Aspect Ratio Wrinkles

    NASA Astrophysics Data System (ADS)

    Chen, Yu-Cheng; Crosby, Alfred

    2015-03-01

    Buckling-induced surface undulations are widely found in living creatures, for instance, gut villi and the surface of flower petal cells. These undulations provide unique functionalities with their extremely high aspect ratios. For the synthetic systems, sinusoidal wrinkles that are induced by buckling a thin film attached on a soft substrate have been proposed to many applications. However, the impact of the synthetic wrinkles have been restricted by limited aspect ratios, ranging from 0 to 0.35. Within this range, wrinkle aspect ratio is known to increase with increasing compressive strain until a critical strain is reached, at which point wrinkles transition to localizations, such as folds or period doublings. Inspired by the living creatures, we propose that wrinkles can be stabilized in high aspect ratio by manipulating the strain energy in the substrate. We experimentally demonstrate this idea by forming a secondary crosslinking network in the wrinkled surface and successfully achieve aspect ratio as large as 0.8. This work not only provides insights for the mechanism of high aspect ratio structures seen in living creatures, but also demonstrates significant promise for future wrinkle-based applications.

  20. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    ERIC Educational Resources Information Center

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

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

    ERIC Educational Resources Information Center

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

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

  2. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer accounts receivable. (a) This account must include amounts due from customers for service, and...

  3. Account-based plans curb costs and engage employees.

    PubMed

    Osterndorf, Dave

    2006-01-01

    A growing number of organizations are combining consumer-driven health plans with account-based approaches in order to limit health benefit costs, reinforce key consumerist messages and provide meaningful benefits to both actives and retirees. This article describes how account-based approaches work and can be used to motivate employees to invest in their health today and salt away funds for tomorrow. The author describes what employers can do to ensure that consumer-driven health plans and account-based approaches help employees accomplish their goals.

  4. MATERIAL CONTROL ACCOUNTING INMM

    SciTech Connect

    Hasty, T.

    2009-06-14

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

  5. The Economic Impact of Eradicating Peste des Petits Ruminants: A Benefit-Cost Analysis

    PubMed Central

    Jones, Bryony A.; Rich, Karl M.; Mariner, Jeffrey C.; Anderson, John; Jeggo, Martyn; Thevasagayam, Sam; Cai, Yi; Peters, Andrew R.; Roeder, Peter

    2016-01-01

    Peste des petits ruminants (PPR) is an important cause of mortality and production loss among sheep and goats in the developing world. Despite control efforts in a number of countries, it has continued to spread across Africa and Asia, placing an increasing burden on the livelihoods of livestock keepers and on veterinary resources in affected countries. Given the similarities between PPR and rinderpest, and the lessons learned from the successful global eradication of rinderpest, the eradication of PPR seems appealing, both eliminating an important disease and improving the livelihoods of the poor in developing countries. We conducted a benefit-cost analysis to examine the economic returns from a proposed programme for the global eradication of PPR. Based on our knowledge and experience, we developed the eradication strategy and estimated its costs. The benefits of the programme were determined from (i) the averted mortality costs, based on an analysis of the literature, (ii) the downstream impact of reduced mortality using a social accounting matrix, and (iii) the avoided control costs based on current levels of vaccination. The results of the benefit-cost analysis suggest strong economic returns from PPR eradication. Based on a 15-year programme with total discounted costs of US$2.26 billion, we estimate discounted benefits of US$76.5 billion, yielding a net benefit of US$74.2 billion. This suggests a benefit cost ratio of 33.8, and an internal rate of return (IRR) of 199%. As PPR mortality rates are highly variable in different populations, we conducted a sensitivity analysis based on lower and higher mortality scenarios. All the scenarios examined indicate that investment in PPR eradication would be highly beneficial economically. Furthermore, removing one of the major constraints to small ruminant production would be of considerable benefit to many of the most vulnerable communities in Africa and Asia. PMID:26900944

  6. The Economic Impact of Eradicating Peste des Petits Ruminants: A Benefit-Cost Analysis.

    PubMed

    Jones, Bryony A; Rich, Karl M; Mariner, Jeffrey C; Anderson, John; Jeggo, Martyn; Thevasagayam, Sam; Cai, Yi; Peters, Andrew R; Roeder, Peter

    2016-01-01

    Peste des petits ruminants (PPR) is an important cause of mortality and production loss among sheep and goats in the developing world. Despite control efforts in a number of countries, it has continued to spread across Africa and Asia, placing an increasing burden on the livelihoods of livestock keepers and on veterinary resources in affected countries. Given the similarities between PPR and rinderpest, and the lessons learned from the successful global eradication of rinderpest, the eradication of PPR seems appealing, both eliminating an important disease and improving the livelihoods of the poor in developing countries. We conducted a benefit-cost analysis to examine the economic returns from a proposed programme for the global eradication of PPR. Based on our knowledge and experience, we developed the eradication strategy and estimated its costs. The benefits of the programme were determined from (i) the averted mortality costs, based on an analysis of the literature, (ii) the downstream impact of reduced mortality using a social accounting matrix, and (iii) the avoided control costs based on current levels of vaccination. The results of the benefit-cost analysis suggest strong economic returns from PPR eradication. Based on a 15-year programme with total discounted costs of US$2.26 billion, we estimate discounted benefits of US$76.5 billion, yielding a net benefit of US$74.2 billion. This suggests a benefit cost ratio of 33.8, and an internal rate of return (IRR) of 199%. As PPR mortality rates are highly variable in different populations, we conducted a sensitivity analysis based on lower and higher mortality scenarios. All the scenarios examined indicate that investment in PPR eradication would be highly beneficial economically. Furthermore, removing one of the major constraints to small ruminant production would be of considerable benefit to many of the most vulnerable communities in Africa and Asia.

  7. Benefits of infant massage.

    PubMed

    Day, Jane

    2014-05-01

    After spending three months as a clinical midwifery tutor at a remote hospital in Zambia, where I helped to train student midwives and other students, my interest in infant massage was ignited, having witnessed the benefits of massage to both mother and baby. Once back in the UK, I trained and qualified as a massage instructor with an international infant massage training organisation, which has led me to work extensively with parents and babies, offering one-to-one and group courses. It has been a privilege to be able to teach parents the valuable skill of infant massage, and consequently pass on the benefits both physiological and psychosocial.

  8. Noncaloric Benefits of Carbohydrates.

    PubMed

    Reddy, B Ravinder

    2015-01-01

    Noncaloric benefits of carbohydrates are due to the presence of dietary fibers, which are a heterogeneous group of natural food sources and form an important component of a healthy diet. They differ in physiochemical properties such as solubility, fermentability and viscosity. They have a wide range of physiological effects resulting in gastrointestinal and systemic benefits. These include appetite, satiety, bowel transit time and function, production of short-chain fatty acids and certain vitamins, and effects on gut microbiota, immunity and inflammation, as well as mineral absorption. They also help to control the glycemic status and serum lipid levels, resulting in reduced incidence rates of atherosclerosis, hypertension, stroke and cardiovascular diseases.

  9. First-Person Accounts.

    ERIC Educational Resources Information Center

    Gribs, H.; And Others

    1995-01-01

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

  10. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  11. Accounting for Every Kilowatt

    DTIC Science & Technology

    2014-10-01

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

  12. Integrated Cost Accounting System.

    DTIC Science & Technology

    1992-07-27

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

  13. Hospitals' Internal Accountability

    PubMed Central

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

    2014-01-01

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

  14. Inflation Accounting Methods and their Effectiveness.

    DTIC Science & Technology

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

  15. Ratio imaging instrumentation.

    PubMed

    Dunn, Kenneth; Maxfield, Frederick R

    2003-01-01

    Using ratio imaging to obtain quantitative information from microscope images is a powerful tool that has been used successfully in numerous studies. Although ratio imaging reduces the effects of many parameters that can interfere with accurate measurements, it is not a panacea. In designing a ratio imaging experiment, all of the potential problems discussed in this chapter must be considered. Undoubtedly, other problems that were not discussed can also interfere with accurate and meaningful measurements. Many of the problems discussed here were observed in the authors' laboratories. In our experience there are no standard routines or methods that can foresee every problem before it has been encountered. Good experimental design can minimize problems, but the investigator must continue to be alert. Progress in instrumentation continues to overcome some of the difficulties encountered in ratio imaging. CCD cameras with 12- to 14-bit pixel depth are being used more frequently, and several confocal microscope manufacturers are now also using 12-bit digitization. The dramatic increase in the use of confocal microscopes over the past decade is now causing microscope manufacturers to more critically evaluate the effect of axial chromatic aberration in objectives, and recent designs to minimize this problem are being implemented. Other developments such as the use of AOTFs to attenuate laser lines extend the applicability of ratio imaging. Ratio imaging is clearly applicable to a wide range of cell biological problems beyond its widespread use for measuring ion concentrations. Imaginative but careful use of this technique should continue to provide novel insights into the properties of cells.

  16. Benefits of Geothermal Energy

    SciTech Connect

    2004-07-01

    One of the principal benefits of geothermal power plants is that they provide baseload power. Baseload power plants provide power all or most of the time and contrast with peaker plants which turn on or off as demand rises, or peaks, throughout the day. Geothermal plants contrast with other renewable energy resources like wind and solar energy that generate power intermittently.

  17. The Benefits of Latin?

    ERIC Educational Resources Information Center

    Holliday, Lisa R.

    2012-01-01

    Classicists have long claimed that the study of Latin has benefits that exceed knowledge of the language itself, and in the current economic times, these claims are made with urgency. Indeed, many contend that Latin improves English grammar and writing skills, cognitive abilities, and develops transferable skills necessary for success in the…

  18. GIO benefits the USGS

    USGS Publications Warehouse

    McDermott, M.P.

    2004-01-01

    The Geographic Information Office (GIO) benefits the U.S. Geological Survey (USGS) by providing access to and delivery of USGS information and services, safety and security of USGS data and information, support for USGS science, and coordination of partnerships through Federal interagency data committees.

  19. Benefits of Java

    MedlinePlus

    ... Training and Recovery Exercise Topics Fueling Your Workout Benefits of Physical Activity Exercise Nutrition Top Articles Man running - Protein and the Athlete - How Much Do You Need? Protein and the Athlete — How Much Do You Need? stop watch - Timing Your Pre- and Post-Workout ... of Java Published September 29, 2014 Print Email ...

  20. Costs and benefits

    NASA Technical Reports Server (NTRS)

    1975-01-01

    Two models of cost benefit analysis are illustrated and the application of these models to assessing the economic scope of space applications programs was discussed. Four major areas cited as improvable through space derived information - food supply and distribution, energy sources, mineral reserves, and communication and navigation were - discussed. Specific illustrations are given for agriculture and maritime traffic.

  1. Benefits of Conducting Research.

    ERIC Educational Resources Information Center

    Anderson, Frances E.

    2001-01-01

    Metaphors for researchers, such as a crusader; a traveler; an explorer; a miner; an astronaut; a biblical Daniel; a Samurai; and an archaeologist are discussed. Benefits of conducting research are enumerated, including building the knowledge base for art therapy; increasing professional opportunities; improving client care; and advancing the…

  2. The Benefits of Bilingualism.

    ERIC Educational Resources Information Center

    Zelasko, Nancy

    1998-01-01

    This paper presents the academic benefits of bilingual education gained by language-minority students, highlighting school districts that have had great success with bilingual education and discussing the negative consequences of the proposed English for Children initiative, which would end bilingual education and instead provide intensive…

  3. Space for Mankind's Benefit.

    ERIC Educational Resources Information Center

    von Puttkamer, Jesco, Ed.; McCullough, Thomas J., Ed.

    Presented are the proceedings of the first international Congress on "Space for Mankind's Benefit" organized by the Huntsville Association of Technical Societies and held November 15-19, 1971, at Huntsville, Alabama. Following introductory statements, a total of 45 articles read in 10 sessions are incorporated. The session headings are: Man in…

  4. Influence of Ventilation Ratio on Desiccant Air Conditioning System's Efficiency Performance

    NASA Astrophysics Data System (ADS)

    Tran, Thien Nha; Akisawa, Atsushi; Kashiwagi, Takao; Hamamoto, Yoshinori

    Ventilation air is a concern for engineers since ventilated air controls indoor air contamination; additional ventilation, however, increases the energy consumption of buildings. The study investigates the energy efficiency performance of the desiccant dehumidification air conditioning system in the context of ventilation for a hot-humid climate such as summer in Japan. The investigation focuses on the variable ratio of ventilation air as required by the application of air conditioning system. The COP of the desiccant air conditioning system is determined. The evaluation is subsequently performed by comparing the desiccant based system with the conventional absorption cooling system and the vapor compression cooling system. Based on 12 desiccant rotor simulations, it is found that the desiccant regeneration temperature required varies between 47°C to 85°C as ventilation ratio increases from 0. 0 to 100%, and up to 52. 5°C as the ventilation ratio achieves 14%. The heat required for regenerating desiccant accounts for 55% and higher of the system's total heat consumption; the system is expected to be energy efficient by using wasted heat from the absorption chiller for desiccant regeneration; and its energy efficiency expands as the ratio of ventilation air rises above 15% compared with the conventional absorption cooling system. The energy efficiency also benefits as the ratio rises beyond 70% against the conventional vapor compression cooling system.

  5. Amendments to excepted benefits. Final rules.

    PubMed

    2014-10-01

    This document contains final regulations that amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code (the Code), and the Public Health Service Act. Excepted benefits are generally exempt from the health reform requirements that were added to those laws by the Health Insurance Portability and Accountability Act and the Patient Protection and Affordable Care Act. In addition, eligibility for excepted benefits does not preclude an individual from eligibility for a premium tax credit under section 36B of the Code if an individual chooses to enroll in coverage under a Qualified Health Plan through an Affordable Insurance Exchange. These regulations finalize some but not all of the proposed rules with minor modifications; additional guidance on limited wraparound coverage is forthcoming.

  6. State Unemployment Insurance Trust Solvency and Benefit Generosity

    ERIC Educational Resources Information Center

    Smith, Daniel L.; Wenger, Jeffrey B.

    2013-01-01

    This paper employs panel estimators with data on the 50 American states for the years 1963 to 2006 to test the relationship between Unemployment Insurance (UI) trust fund solvency and UI benefit generosity. We find that both average and maximum weekly UI benefit amounts, as ratios to the average weekly wage, are higher in states and in years with…

  7. Digit ratio in birds.

    PubMed

    Lombardo, Michael P; Thorpe, Patrick A; Brown, Barbara M; Sian, Katie

    2008-12-01

    The Homeobox (Hox) genes direct the development of tetrapod digits. The expression of Hox genes may be influenced by endogenous sex steroids during development. Manning (Digit ratio. New Brunswick, NJ: Rutgers University Press, 2002) predicted that the ratio between the lengths of digits 2 (2D) and 4 (4D) should be sexually dimorphic because prenatal exposure to estrogens and androgens positively influence the lengths of 2D and 4D, respectively. We measured digits and other morphological traits of birds from three orders (Passeriformes, house sparrow, Passer domesticus; tree swallow, Tachycineta bicolor; Pscittaciformes, budgerigar, Melopsittacus undulates; Galliformes, chicken, Gallus domesticus) to test this prediction. None were sexually dimorphic for 2D:4D and there were no associations between 2D:4D and other sexually dimorphic traits. When we pooled data from all four species after we averaged right and left side digits from each individual and z-transformed the resulting digit ratios, we found that males had significantly larger 2D:4D than did females. Tetrapods appear to be sexually dimorphic for 2D:4D with 2D:4D larger in males as in some birds and reptiles and 2D:4D smaller in males as in some mammals. The differences between the reptile and mammal lineages in the directionality of 2D:4D may be related to the differences between them in chromosomal sex determination. We suggest that (a) natural selection for a perching foot in the first birds may have overridden the effects of hormones on the development of digit ratio in this group of vertebrates and (b) caution be used in making inferences about prenatal exposure to hormones and digit ratio in birds.

  8. University Benefits Survey: Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Information on all benefits, excluding pensions, provided by 16 Ontario universities is presented. The following general questions concerning benefits are covered: administration and insurance plans, communication of benefit programs to employees, proposed changes in benefits, provision of life and dismemberment insurance, and maternity leave…

  9. University Benefits Survey. Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1984 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: questions on general benefits, such as insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, and maternity leave policy;…

  10. The Integration of Behavioral Accounting in Undergraduate Accounting Curricula.

    ERIC Educational Resources Information Center

    Buchanan, Phillip G.; Cao, Le Thi

    1986-01-01

    The study reported here is part of a continuing project with the goal of determining the place of behavioral accounting in the accounting curricula. While the first two studies focused on the graduate accounting curricula and the practitioners' opinions on the subject, this study concentrates on the behavioral accounting content of undergraduate…

  11. New Frontiers: Training Forensic Accountants within the Accounting Program

    ERIC Educational Resources Information Center

    Ramaswamy, Vinita

    2007-01-01

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

  12. Performance and Accountability Report

    NASA Technical Reports Server (NTRS)

    2003-01-01

    The NASA Fiscal Year 2002 Performance and Accountability Report is presented. Over the past year, significant changes have been implemented to greatly improve NASA's management while continuing to break new ground in science and technology. Excellent progress has been made in implementing the President's Management Agenda. NASA is leading the government in its implementation of the five government-wide initiatives. NASA received an unqualified audit opinion on FY 2002 financial statements. The vast majority of performance goals have been achieved, furthering each area of NASA's mission. The contents include: 1) NASA Vision and Mission; 2) Management's Discussion and Analysis; 3) Performance; and 4) Financial.

  13. 26 CFR 1.401(a)(4)-3 - Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) regarding service that may be taken into account as years of service.) The annual benefit must equal the...)(2): Example 1. Plan A provides a normal retirement benefit equal to two percent of average annual... 2. Plan B provides a normal retirement benefit equal to 1.5 percent of average annual...

  14. Video Captions Benefit Everyone

    PubMed Central

    Gernsbacher, Morton Ann

    2016-01-01

    Video captions, also known as same-language subtitles, benefit everyone who watches videos (children, adolescents, college students, and adults). More than 100 empirical studies document that captioning a video improves comprehension of, attention to, and memory for the video. Captions are particularly beneficial for persons watching videos in their non-native language, for children and adults learning to read, and for persons who are D/deaf or hard of hearing. However, despite U.S. laws, which require captioning in most workplace and educational contexts, many video audiences and video creators are naïve about the legal mandate to caption, much less the empirical benefit of captions. PMID:28066803

  15. Revisiting Statistical Aspects of Nuclear Material Accounting

    DOE PAGES

    Burr, T.; Hamada, M. S.

    2013-01-01

    Nuclear material accounting (NMA) is the only safeguards system whose benefits are routinely quantified. Process monitoring (PM) is another safeguards system that is increasingly used, and one challenge is how to quantify its benefit. This paper considers PM in the role of enabling frequent NMA, which is referred to as near-real-time accounting (NRTA). We quantify NRTA benefits using period-driven and data-driven testing. Period-driven testing makes a decision to alarm or not at fixed periods. Data-driven testing decides as the data arrives whether to alarm or continue testing. The difference between period-driven and datad-riven viewpoints is illustrated by using one-year andmore » two-year periods. For both one-year and two-year periods, period-driven NMA using once-per-year cumulative material unaccounted for (CUMUF) testing is compared to more frequent Shewhart and joint sequential cusum testing using either MUF or standardized, independently transformed MUF (SITMUF) data. We show that the data-driven viewpoint is appropriate for NRTA and that it can be used to compare safeguards effectiveness. In addition to providing period-driven and data-driven viewpoints, new features include assessing the impact of uncertainty in the estimated covariance matrix of the MUF sequence and the impact of both random and systematic measurement errors.« less

  16. Benefits of NSF work

    NASA Astrophysics Data System (ADS)

    Packard, Ted

    This fall I will leave my rotatorship as Associate Director for Chemical Oceanography at the National Science Foundation. I have very much enjoyed my duty and want to outline for those who may become “rotators” some of the job's benefits, since NSF is now seeking applicants to replace me. Batiza, Rea and Rumble [Eos, 69, 801, 1988] have discussed the rotator's experience; my comments supplement their points.The most important benefit in working at NSF is the breadth of vision you acquire. This is important for researchers, because it pulls you away from your narrowly focused subfield and forces you to review again, as you did as a graduate student, your entire field. For teachers, this benefit is equally important, because you will keep up with current research even while away from teaching your up-to-date balanced courses. During my stay here I have reviewed proposals to study trace metals scavenging, gas exchange, sediment traps, biochemical cycling, stable and unstable isotopes, lipid biomarkers, sediment diagenesis, anoxic redox processes, and many other exciting topics. Some research areas, such as the vent and seep studies, had not been conceived when I was a graduate student in the sixties, so my experience here has been, in fact, a real sabbatical.

  17. Energy Switching Threshold for Climatic Benefits

    NASA Astrophysics Data System (ADS)

    Zhang, X.; Cao, L.; Caldeira, K.

    2013-12-01

    Climate change is one of the great challenges facing humanity currently and in the future. Its most severe impacts may still be avoided if efforts are made to transform current energy systems (1). A transition from the global system of high Greenhouse Gas (GHG) emission electricity generation to low GHG emission energy technologies is required to mitigate climate change (2). Natural gas is increasingly seen as a choice for transitions to renewable sources. However, recent researches in energy and climate puzzled about the climate implications of relying more energy on natural gas. On one hand, a shift to natural gas is promoted as climate mitigation because it has lower carbon per unit energy than coal (3). On the other hand, the effect of switching to natural gas on nuclear-power and other renewable energies development may offset benefits from fuel-switching (4). Cheap natural gas is causing both coal plants and nuclear plants to close in the US. The objective of this study is to measure and evaluate the threshold of energy switching for climatic benefits. We hypothesized that the threshold ratio of energy switching for climatic benefits is related to GHGs emission factors of energy technologies, but the relation is not linear. A model was developed to study the fuel switching threshold for greenhouse gas emission reduction, and transition from coal and nuclear electricity generation to natural gas electricity generation was analyzed as a case study. The results showed that: (i) the threshold ratio of multi-energy switching for climatic benefits changes with GHGs emission factors of energy technologies. (ii)The mathematical relation between the threshold ratio of energy switching and GHGs emission factors of energies is a curved surface function. (iii) The analysis of energy switching threshold for climatic benefits can be used for energy and climate policy decision support.

  18. Multi-ratio transmission

    SciTech Connect

    Polak, J.C.

    1987-07-14

    A preselected multi-ratio power transmission is described comprising: input means for transmitting drive forces; output means; first, second and third friction clutch means each selectively engageable with the input means for accepting drive forces. First input gear means drivingly connects with the first friction clutch means; second input gear means drivingly connects with the second friction clutch means; third input gear means drivingly connects with the third clutch means; first output gear means drivingly connects with the first input gear means; second output gear means drivingly connects with the first and second input gear means; third output means drivingly connects between the third input gear means and the output means; and one double-acting synchronizer clutch for selectively engaging the first output gear means with the output means and alternately the second output gear means with the output means. The first friction clutch means and the one double-acting synchronizer clutch cooperates during engagement to establish two forward drive ratios between the input and output means. The second friction clutch means and the one double-acting synchronizer clutch cooperates during engagement to establish two other forward drive ratios between the input and output means. The third friction clutch means is engageable to provide another forward drive ratio between the input means and the output means; and the one double-acting synchronizer clutch is relieved of transmitting drive forces during the engagement of the third friction clutch means and being manipulable for alternate connection with either the first output gear or the second output gear while the third friction clutch means is engaged.

  19. Predicting hospital accounting costs

    PubMed Central

    Newhouse, Joseph P.; Cretin, Shan; Witsberger, Christina J.

    1989-01-01

    Two alternative methods to Medicare Cost Reports that provide information about hospital costs more promptly but less accurately are investigated. Both employ utilization data from current-year bills. The first attaches costs to utilization data using cost-charge ratios from the previous year's cost report; the second uses charges from current year's bills. The first method is the more accurate of the two, but even using it, only 40 percent of hospitals had predicted costs within plus or minus 5 percent of actual costs. The feasibility and cost of obtaining cost reports from a small, fast-track sample of hospitals should be investigated. PMID:10313352

  20. 20 CFR 703.311 - Required reports; examination of self-insurer accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Required reports; examination of self-insurer accounts. 703.311 Section 703.311 Employees' Benefits EMPLOYMENT STANDARDS ADMINISTRATION, DEPARTMENT OF... Authorization of Self-Insurers § 703.311 Required reports; examination of self-insurer accounts. (a) Upon...

  1. Automated Accounting. Payroll. Instructor Module.

    ERIC Educational Resources Information Center

    Moses, Duane R.

    This teacher's guide was developed to assist business instructors using Dac Easy Accounting Payroll Version 3.0 edition software in their accounting programs. The module contains assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting--payroll. Basic accounting skills are…

  2. Where Are the Accounting Professors?

    ERIC Educational Resources Information Center

    Chang, Jui-Chin; Sun, Huey-Lian

    2008-01-01

    Accounting education is facing a crisis of shortage of accounting faculty. This study discusses the reasons behind the shortage and offers suggestions to increase the supply of accounting faculty. Our suggestions are as followings. First, educators should begin promoting accounting academia as one of the career choices to undergraduate and…

  3. 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)

  4. 29 CFR 2509.75-9 - Interpretive bulletin relating to guidelines on independence of accountant retained by Employee...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... independence of accountant retained by Employee Benefit Plan. 2509.75-9 Section 2509.75-9 Labor Regulations... bulletin relating to guidelines on independence of accountant retained by Employee Benefit Plan. The Department of Labor today announced guidelines for determining when a qualified public accountant...

  5. 29 CFR 2509.75-9 - Interpretive bulletin relating to guidelines on independence of accountant retained by Employee...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... independence of accountant retained by Employee Benefit Plan. 2509.75-9 Section 2509.75-9 Labor Regulations... bulletin relating to guidelines on independence of accountant retained by Employee Benefit Plan. The Department of Labor today announced guidelines for determining when a qualified public accountant...

  6. Pain: A Statistical Account

    PubMed Central

    Thacker, Michael A.; Moseley, G. Lorimer

    2017-01-01

    Perception is seen as a process that utilises partial and noisy information to construct a coherent understanding of the world. Here we argue that the experience of pain is no different; it is based on incomplete, multimodal information, which is used to estimate potential bodily threat. We outline a Bayesian inference model, incorporating the key components of cue combination, causal inference, and temporal integration, which highlights the statistical problems in everyday perception. It is from this platform that we are able to review the pain literature, providing evidence from experimental, acute, and persistent phenomena to demonstrate the advantages of adopting a statistical account in pain. Our probabilistic conceptualisation suggests a principles-based view of pain, explaining a broad range of experimental and clinical findings and making testable predictions. PMID:28081134

  7. Automated attendance accounting system

    NASA Technical Reports Server (NTRS)

    Chapman, C. P. (Inventor)

    1973-01-01

    An automated accounting system useful for applying data to a computer from any or all of a multiplicity of data terminals is disclosed. The system essentially includes a preselected number of data terminals which are each adapted to convert data words of decimal form to another form, i.e., binary, usable with the computer. Each data terminal may take the form of a keyboard unit having a number of depressable buttons or switches corresponding to selected data digits and/or function digits. A bank of data buffers, one of which is associated with each data terminal, is provided as a temporary storage. Data from the terminals is applied to the data buffers on a digit by digit basis for transfer via a multiplexer to the computer.

  8. Health care spending accounts: a flexible solution for Canadian employers.

    PubMed

    Smithies, R; Steeves, L

    1996-01-01

    Flexible benefits plans have grown more slowly in Canada than in the United States, largely because of certain legal and regulatory considerations. Health care spending accounts (HCSAs) provide a cost-effective way for Canadian employers to address the health care benefit needs of a diverse workforce. A flexible health care spending account is a versatile and cost-effective instrument that can be used by Canadian employers that wish to provide a full range of health care benefits to employees. The health care alternatives available through an HCSA can provide employees with an opportunity to customize and optimize their benefits program. Regulatory requirements that an HCSA must meet in order to qualify for available tax advantages are discussed, as are the range of health care services that may be covered.

  9. Nonhematological benefits of iron.

    PubMed

    Agarwal, Rajiv

    2007-01-01

    Iron deficiency anemia is common in people with chronic kidney disease (CKD) and its importance in supporting erythropoiesis is unquestioned especially in those patients treated with erythropoietin. Clinical symptomatology such as fatigability, cold intolerance, failure to concentrate and poor effort intolerance is often attributed to anemia or uremia. That iron deficiency, per se, can cause these symptoms is poorly recognized. Clinical and animal studies that support the benefits of iron supplementation, independent of increasing hemoglobin, such as those on immune function, physical performance, thermoregulation, cognition, and restless leg syndrome and aluminum absorption is the subject of this narrative review.

  10. 75 FR 69026 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts; Death...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-10

    ... Elections and Contribution Allocations; Uniformed Services Accounts; Death Benefits; Thrift Savings Plan... participant must either transfer his or her TSP death benefit payment to another eligible employer plan or... participant to retain a lump sum death benefit payment in the TSP, subject to certain restrictions...

  11. Costs and benefits to industry of online literature searches

    NASA Technical Reports Server (NTRS)

    Jensen, R. J.; Asbury, H. O.; King, R. G.

    1980-01-01

    A description is given of a client survey conducted by the NASA Industrial Application Center, U.S.C., examining user-identified dollar costs and benefits of an online computerized literature search. Telephone interviews were conducted on a random sample of clients using a Denver Research Institute questionnaire. Of the total 159 clients surveyed, over 53% identified dollar benefits. A direct relationship between client dollars invested and benefits derived from the search was shown. The ratio of dollar benefit to investment dollar averaged 2.9 to 1. Precise data on the end user's evaluation of the dollar value of an information search are presented.

  12. 7 CFR 274.12 - Electronic Benefit Transfer issuance system approval standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... submitted to FNS for approval. (2) The State agency shall be responsible for the coordination and management... accounts with the central computer database; (iv) Maintaining the master household issuance record file...; (vi) Authorizing benefit delivery; (vii) Posting benefits to each household's account for regular...

  13. The Benefit of Forgetting

    PubMed Central

    Williams, Melonie; Hong, Sang W.; Kang, Min-Suk; Carlisle, Nancy B.; Woodman, Geoffrey F.

    2012-01-01

    Recent research using change-detection tasks has shown that a directed-forgetting cue, indicating that a subset of the information stored in memory can be forgotten, significantly benefits the other information stored in visual working memory. How do these directed-forgetting cues aid the memory representations that are retained? We addressed this question in the present study by using a recall paradigm to measure the nature of the retained memory representations. Our results demonstrate that a directed-forgetting cue leads to higher fidelity representations of the remaining items and a lower probability of dropping these representations from memory. Next, we show that this is possible because the to-be-forgotten item is expelled from visual working memory following the cue allowing maintenance mechanisms to be focused on only the items that remain in visual working memory. Thus, the present findings show that cues to forget benefit the remaining information in visual working memory by fundamentally improving their quality relative to conditions in which just as many items are encoded but no cue is provided. PMID:23208769

  14. Ownership of a bank account and health of older Hispanics.

    PubMed

    Aguila, Emma; Angrisani, Marco; Blanco, Luisa R

    2016-07-01

    We study health effects of financial inclusion, particularly ownership of a checking account of older minorities, with focus on Hispanics. Using data from the Health and Retirement Study from 2000 to 2012, we find that, for Hispanics, being banked has a positive effect on mental health but is not associated with effects on physical health. Mental health benefits are likely to be larger for those who face greater hurdles to access formal financial institutions. Hispanics in less well-off neighborhoods and with below-median wealth appear to experience the greatest mental-health benefits associated with ownership of a checking account.

  15. NASA Accountability Report

    NASA Technical Reports Server (NTRS)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  16. Spills, drills, and accountability

    SciTech Connect

    1993-12-31

    NRDC seeks preventive approaches to oil pollution on U.S. coasts. The recent oil spills in Spain and Scotland have highlighted a fact too easy to forget in a society that uses petroleum every minute of every day: oil is profoundly toxic. One tiny drop on a bald eagle`s egg has been known to kill the embryo inside. Every activity involving oil-drilling for it, piping it, shipping it-poses risks that must be taken with utmost caution. Moreover, oil production is highly polluting. It emits substantial air pollution, such as nitrogen oxides that can form smog and acid rain. The wells bring up great quantities of toxic waste: solids, liquids and sludges often contaminated by oil, toxic metals, or even radioactivity. This article examines the following topics focusing on oil pollution control and prevention in coastal regions of the USA: alternate energy sources and accountability of pollutor; ban on offshore drilling as exemplified by the energy policy act; tanker free zones; accurate damage evaluations. Policy of the National Resource Defence Council is articulated.

  17. Accounting: The Integration of Computers into the Accounting Class.

    ERIC Educational Resources Information Center

    Brown, Dorothy Lee

    1980-01-01

    Since computers are universally accepted in business today, the accounting classroom is the appropriate place to teach their use. A California high school accounting committee's recommendation led to the school's development of a computer processing program within the accounting department. The program's curriculum is described. (CT)

  18. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable. This account must include all amounts payable by the service company within one year that are not... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY...

  19. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... the measurement and allocation of the cost of infrequent and difficult to predict events. The FAR at... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy...

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

    ERIC Educational Resources Information Center

    Laux, Judith A.

    2007-01-01

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

  2. Solving Accounting Problems: Differences between Accounting Experts and Novices.

    ERIC Educational Resources Information Center

    Marshall, P. Douglas

    2002-01-01

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

  3. University Benefits Survey. Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1986 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self- administers insurance plans, communication of benefits, proposed changes in benefits, provision of accidental death and dismemberment insurance, maternity leave…

  4. University Benefits Survey, Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    The results of a survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy, Ontario…

  5. University Benefits Survey. Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1985 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of information on benefits, proposed changes in benefits, provision of accidental death and dismemberment insurance,…

  6. University Benefits Survey. Part 1 (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1983 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy,…

  7. Peak power ratio generator

    DOEpatents

    Moyer, R.D.

    A peak power ratio generator is described for measuring, in combination with a conventional power meter, the peak power level of extremely narrow pulses in the gigahertz radio frequency bands. The present invention in a preferred embodiment utilizes a tunnel diode and a back diode combination in a detector circuit as the only high speed elements. The high speed tunnel diode provides a bistable signal and serves as a memory device of the input pulses for the remaining, slower components. A hybrid digital and analog loop maintains the peak power level of a reference channel at a known amount. Thus, by measuring the average power levels of the reference signal and the source signal, the peak power level of the source signal can be determined.

  8. Peak power ratio generator

    DOEpatents

    Moyer, Robert D.

    1985-01-01

    A peak power ratio generator is described for measuring, in combination with a conventional power meter, the peak power level of extremely narrow pulses in the gigahertz radio frequency bands. The present invention in a preferred embodiment utilizes a tunnel diode and a back diode combination in a detector circuit as the only high speed elements. The high speed tunnel diode provides a bistable signal and serves as a memory device of the input pulses for the remaining, slower components. A hybrid digital and analog loop maintains the peak power level of a reference channel at a known amount. Thus, by measuring the average power levels of the reference signal and the source signal, the peak power level of the source signal can be determined.

  9. Magnetostrictive contribution to Poisson ratio of galfenol

    NASA Astrophysics Data System (ADS)

    Paes, V. Z. C.; Mosca, D. H.

    2013-09-01

    In this work we present a detailed study on the magnetostrictive contribution to Poisson ratio for samples under applied mechanical stress. Magnetic contributions to strain and Poisson ratio for cubic materials were derived by accounting elastic and magneto-elastic anisotropy contributions. We apply our theoretical results for a material of interest in magnetomechanics, namely, galfenol (Fe1-xGax). Our results show that there is a non-negligible magnetic contribution in the linear portion of the curve of stress versus strain. The rotation of the magnetization towards [110] crystallographic direction upon application of mechanical stress leads to an auxetic behavior, i.e., exhibiting Poisson ratio with negative values. This magnetic contribution to auxetic behavior provides a novel insight for the discussion of theoretical and experimental developments of materials that display unusual mechanical properties.

  10. Accountability report - fiscal year 1997

    SciTech Connect

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  11. NASA Benefits Earth

    NASA Technical Reports Server (NTRS)

    Robinson, Julie A.

    2009-01-01

    This slide presentation reviews several ways in which NASA research has benefited Earth and made life on Earth better. These innovations include: solar panels, recycled pavement, thermometer pill, invisible braces for straightening teeth, LASIK, aerodynamic helmets and tires for bicycles, cataract detection, technology that was used to remove Anthrax spores from mail handling facilities, study of atomic oxygen erosion of materials has informed the restoration of artwork, macroencapsulation (a potential mechanism to deliver anti cancer drugs to specific sites), and research on a salmonella vaccine. With research on the International Space Station just beginning, there will be opportunities for entrepreneurs and other government agencies to access space for their research and development. As well as NASA continuing its own research on human health and technology development.

  12. Atomic Bomb Health Benefits

    PubMed Central

    Luckey, T. D.

    2008-01-01

    Media reports of deaths and devastation produced by atomic bombs convinced people around the world that all ionizing radiation is harmful. This concentrated attention on fear of miniscule doses of radiation. Soon the linear no threshold (LNT) paradigm was converted into laws. Scientifically valid information about the health benefits from low dose irradiation was ignored. Here are studies which show increased health in Japanese survivors of atomic bombs. Parameters include decreased mutation, leukemia and solid tissue cancer mortality rates, and increased average lifespan. Each study exhibits a threshold that repudiates the LNT dogma. The average threshold for acute exposures to atomic bombs is about 100 cSv. Conclusions from these studies of atomic bomb survivors are: One burst of low dose irradiation elicits a lifetime of improved health.Improved health from low dose irradiation negates the LNT paradigm.Effective triage should include radiation hormesis for survivor treatment. PMID:19088902

  13. Atomic bomb health benefits.

    PubMed

    Luckey, T D

    2008-01-01

    Media reports of deaths and devastation produced by atomic bombs convinced people around the world that all ionizing radiation is harmful. This concentrated attention on fear of miniscule doses of radiation. Soon the linear no threshold (LNT) paradigm was converted into laws. Scientifically valid information about the health benefits from low dose irradiation was ignored. Here are studies which show increased health in Japanese survivors of atomic bombs. Parameters include decreased mutation, leukemia and solid tissue cancer mortality rates, and increased average lifespan. Each study exhibits a threshold that repudiates the LNT dogma. The average threshold for acute exposures to atomic bombs is about 100 cSv. Conclusions from these studies of atomic bomb survivors are: One burst of low dose irradiation elicits a lifetime of improved health.Improved health from low dose irradiation negates the LNT paradigm.Effective triage should include radiation hormesis for survivor treatment.

  14. Hurricanes benefit bleached corals.

    PubMed

    Manzello, Derek P; Brandt, Marilyn; Smith, Tyler B; Lirman, Diego; Hendee, James C; Nemeth, Richard S

    2007-07-17

    Recent, global mass-mortalities of reef corals due to record warm sea temperatures have led researchers to consider global warming as one of the most significant threats to the persistence of coral reef ecosystems. The passage of a hurricane can alleviate thermal stress on coral reefs, highlighting the potential for hurricane-associated cooling to mitigate climate change impacts. We provide evidence that hurricane-induced cooling was responsible for the documented differences in the extent and recovery time of coral bleaching between the Florida Reef Tract and the U.S. Virgin Islands during the Caribbean-wide 2005 bleaching event. These results are the only known scenario where the effects of a hurricane can benefit a stressed marine community.

  15. NASA Technology Benefits Orthotics

    NASA Technical Reports Server (NTRS)

    Myers, Neill; Shadoan, Michael

    1998-01-01

    Engineers at NASA's Marshall Space Flight Center (MSFC) in Huntsville, Alabama have designed a knee brace to aid in the rehabilitation of medical patients. The device, called the Selectively Lockable Knee Brace, was designed for knee injury and stroke patients but may potentially serve in many more patient applications. Individuals with sports related injuries, spinal cord injuries and birth defects, such as spina bifida, may also benefit from the device. The Selectively Lockable Knee Brace is designed to provide secure support to the patient when weight is applied to the leg; however; when the leg is not supporting weight, the device allows free motion of the knee joint. Braces currently on the market lock the knee in a rigid, straight or bent position, or by manually pulling a pin, allow continuous free joint motion.

  16. Refactoring and Its Benefits

    SciTech Connect

    Veerraju, R. P. S. P.; Rao, A. Srinivasa; Murali, G.

    2010-10-26

    Refactoring is a disciplined technique for restructuring an existing body of code, altering its internal structure without changing its external behavior. It improves internal code structure without altering its external functionality by transforming functions and rethinking algorithms. It is an iterative process. Refactoring include reducing scope, replacing complex instructions with simpler or built-in instructions, and combining multiple statements into one statement. By transforming the code with refactoring techniques it will be faster to change, execute, and download. It is an excellent best practice to adopt for programmers wanting to improve their productivity. Refactoring is similar to things like performance optimizations, which are also behavior- preserving transformations. It also helps us find bugs when we are trying to fix a bug in difficult-to-understand code. By cleaning things up, we make it easier to expose the bug. Refactoring improves the quality of application design and implementation. In general, three cases concerning refactoring. Iterative refactoring, Refactoring when is necessary, Not refactor.Mr. Martin Fowler identifies four key reasons to refractor. Refactoring improves the design of software, makes software easier to understand, helps us find bugs and also helps in executing the program faster. There is an additional benefit of refactoring. It changes the way a developer thinks about the implementation when not refactoring. There are the three types of refactorings. 1) Code refactoring: It often referred to simply as refactoring. This is the refactoring of programming source code. 2) Database refactoring: It is a simple change to a database schema that improves its design while retaining both its behavioral and informational semantics. 3) User interface (UI) refactoring: It is a simple change to the UI which retains its semantics. Finally, we conclude the benefits of Refactoring are: Improves the design of software, Makes software

  17. Benefits for People with Disabilities

    MedlinePlus

    ... you worked long enough and paid Social Security taxes. Supplemental Security Income pays benefits based on financial ... Education Benefits For Children With Disabilities Professional Relations Green Book - Consultative Examinations: Guide For Health Professionals Blue ...

  18. Landfill Gas Energy Benefits Calculator

    EPA Pesticide Factsheets

    This page contains the LFG Energy Benefits Calculator to estimate direct, avoided, and total greenhouse gas reductions, as well as environmental and energy benefits, for a landfill gas energy project.

  19. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  20. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  1. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  2. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  3. Accounting Instruction Builds Economic Literacy.

    ERIC Educational Resources Information Center

    Albaugh, Thomas A.; Porreca, Anthony G.

    1985-01-01

    A study of 236 11th-grade accounting students was conducted to measure the economic literacy of students enrolled in high school business education. It was found that those students who had accounting instruction had mean scores that were higher than those students who did not have accounting instruction. (CT)

  4. Vocational Accounting and Computing Programs.

    ERIC Educational Resources Information Center

    Avani, Nathan T.

    1986-01-01

    Describes an "Accounting and Computing" program in Michigan that emphasizes computerized accounting procedures. This article describes the program curriculum and duty areas (such as handling accounts receivable), presents a list of sample tasks in each duty area, and specifies components of each task. Computer equipment necessary for this program…

  5. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  6. A DRDC Management Accountability Framework

    DTIC Science & Technology

    2009-09-01

    difficult to hold subordinates to account . Level 3 123 Atlantic, Valcartier, Ottawa, Toronto, and...Canada A DRDC Management Accountability Framework Final Report Contract Project Manager: Dr. Fazley Siddiq, 902-494-8802 Contract Number: W7707...B3H 3J5 This page intentionally left blank.   A DRDC Management Accountability Framework Final Report Judy A. Baroni Research

  7. Model Accounting Program. Adopters Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    The accounting cluster demonstration project conducted at Aloha High School in the Beaverton, Oregon, school district developed a model curriculum for high school accounting. The curriculum is based on interviews with professionals in the accounting field and emphasizes the use of computers. It is suitable for use with special needs students as…

  8. Mastering the Vocabulary of Accounting.

    ERIC Educational Resources Information Center

    Tischler, Helene

    Developed for use by students in an introductory accounting course, these learning modules deal with mastering the vocabulary of accounting. Focus of the modules is on vocabulary appearing in the first six chapters of the text, "Accounting Principles" by Niswonger and Fess. Covered in the individual modules are the following topics:…

  9. Standardized Testing and School Accountability

    ERIC Educational Resources Information Center

    Wiliam, Dylan

    2010-01-01

    This article explores the use of standardized tests to hold schools accountable. The history of testing for accountability is reviewed, and it is shown that currently between-school differences account for less than 10% of the variance in student scores, in part because the progress of individuals is small compared to the spread of achievement…

  10. Report on audit of implementation of the Accountability Rule

    SciTech Connect

    Not Available

    1994-01-21

    In 1991, DOE procurement regulations were revised to help contractors improve their performance in operating and managing DOE facilities; the accountability and liability of contractors were increased, and opportunity was provided for earning increased fees. The audit showed that DOE had spent $25.3 M in FY 1992 to implement the accountability rule with no conclusive evidence that the accountability rule was achieving its objectives. For 5 contracts, DOE had spent $22.8 M in increased contract fees and $2.5 M in administrative costs (an additional $4 M paid to adjust for inflation) without any appreciable improvements in contractor performance. Furthermore, the contract costs disallowed and recovered under the accountability rule were insignificant. Prime cause was that DOE had not fully evaluated the potential costs and benefits of the accountability rule prior to implementation. The audit also disclosed a number of issues that need to be resolved. The management agreed to conduct the recommended cost-benefit analysis, but it did not agree to suspend further application of the accountability rule until a basis is developed for measuring its benefits.

  11. Frequency ratios and the perception of tone patterns.

    PubMed

    Schellenberg, E G; Trehub, S E

    1994-06-01

    We quantified the relative simplicity of frequency ratios and reanalyzed data from several studies on the perception of simultaneous and sequential tones. Simplicity of frequency ratios accounted for judgments of consonance and dissonance and for judgments of similarity across a wide range of tasks and listeners. It also accounted for the relative ease of discriminating tone patterns by musically experienced and inexperienced listeners. These findings confirm the generality of previous suggestions of perceptual processing advantages for pairs of tones related by simple frequency ratios.

  12. Using First-Person Accounts To Teach Students about Psychological Disorders.

    ERIC Educational Resources Information Center

    Banyard, Victoria L.

    2000-01-01

    Describes instructional use of brief first-person accounts of mental disorders. Explores the benefits of using first-person, autobiographical accounts as required reading in a course on abnormal psychology. Finds that first-person accounts were more helpful in increasing student appreciation of the experience of having a disorder and empathy for…

  13. 20 CFR 418.3420 - How are funds held in financial institution accounts counted?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How are funds held in financial institution... SUBSIDIES Medicare Part D Subsidies Resources § 418.3420 How are funds held in financial institution accounts counted? (a) Owner of the account. Funds held in a financial institution account...

  14. 20 CFR 416.1208 - How funds held in financial institution accounts are counted.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How funds held in financial institution... held in financial institution accounts are counted. (a) General. Funds held in a financial institution... account is titled. (b) Individually-held account. If an individual is designated as sole owner by...

  15. 20 CFR 1002.171 - How does the continuation of health plan benefits apply to a multiemployer plan that provides...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... system? (a) Some employees receive health plan benefits provided pursuant to a multiemployer plan that utilizes a health benefits account system in which an employee accumulates prospective health benefit... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false How does the continuation of health...

  16. High-Ratio Gear Train

    NASA Technical Reports Server (NTRS)

    Lefever, A. E.

    1982-01-01

    Proposed arrangement of two connected planetary differentials results in gear ratio many times that obtainable in conventional series gear assembly of comparable size. Ratios of several thousand would present no special problems. Selection of many different ratios is available with substantially similar gear diameters. Very high gear ratios would be obtained from small mechanism.

  17. College and University Fringe Benefits

    ERIC Educational Resources Information Center

    Middleditch, Leigh B., Jr.

    1973-01-01

    As the number and level of fringe benefits increases, particularly in the retirement sphere, institutions must keep in mind that today's commitment will be felt in tomorrow's budget. The range of employee benefits available are analyzed with regard to cost: unfunded benefits (vacations, leave), government programs, insurance, retirement plans, and…

  18. Competency-based training: who benefits?

    PubMed

    Brightwell, Alexandra; Grant, Janet

    2013-02-01

    Competency based training describes progression through training referenced to the demonstrated ability to perform certain tasks. In recent years, this has become the dominant curriculum model. We seek to examine who benefits from a competency based approach to medical education. For the regulators and service, the apparent advantage is in terms of apparent measurable accountability and flexibility. For assessors, the promise of competence based assessments in the workplace to provide a reliable and objective measurement of a trainee's performance has not been demonstrated in practice. For the doctor in training, there is very little evidence to show benefit from competency based training. Competency based training places emphasis on individual skills rather than overall learning experience thus risks diminishing the role of the trainee in the workplace. Any form of medical education that devalues workplace based learning will ultimately harm the profession and, in turn, patient care.

  19. Costs and benefits of measles and mumps immunization in Austria.

    PubMed

    Wiedermann, G; Ambrosch, F

    1979-01-01

    The usefulness of an immunization programme can be evaluated by comparing either risks and benefits or costs and benefits. By means of special formulae, the benefit-cost ratio and the benefit-cost difference can be calculated for monovalent and bivalent vaccines. An analysis of combined measles-mumps immunization in Austria showed that this measure is highly profitable economically. Since employed mothers are allowed one week's vacation each year to nurse a sick child, this affects the calculations. Including the cost of the "nursing vacation" among the benefits that would be realized following an immunization programme, the estimated benefit-cost ratio is 4.48; if the cost of the "nursing vacation" is omitted the ratio is 2.65. The estimated annual benefit-cost differences are AS 1681.90 and AS 672.85, respectively, per child. Twelve years after the beginning of a programme to immunize 100 000 1-year-old children per year (corresponding roughly to the birth rate in Austria) an amount of AS 528 million would be saved if the "nursing vacation" is included in the calculations and an amount of AS 63 million if it is not.

  20. New Examination of the Traditional Raman Lidar Technique II: Temperature Dependence Aerosol Scattering Ratio and Water Vapor Mixing Ratio Equations

    NASA Technical Reports Server (NTRS)

    Whiteman, David N.; Abshire, James B. (Technical Monitor)

    2002-01-01

    In a companion paper, the temperature dependence of Raman scattering and its influence on the Raman water vapor signal and the lidar equations was examined. New forms of the lidar equation were developed to account for this temperature sensitivity. Here we use those results to derive the temperature dependent forms of the equations for the aerosol scattering ratio, aerosol backscatter coefficient, extinction to backscatter ratio and water vapor mixing ratio. Pertinent analysis examples are presented to illustrate each calculation.

  1. Mentoring practices benefiting pediatric nurses.

    PubMed

    Weese, Meghan M; Jakubik, Louise D; Eliades, Aris B; Huth, Jennifer J

    2015-01-01

    Previous studies examining predictors of pediatric nurse protégé mentoring benefits demonstrated that protégé perception of quality was the single best predictor of mentoring benefits. The ability to identify the mentoring practices that predict specific benefits for individual nurses provides a better understanding of how mentoring relationships can be leveraged within health care organizations promoting mutual mentoring benefits. This descriptive correlational, non-experimental study of nurses at a northeast Ohio, Magnet® recognized, free-standing pediatric hospital advances nursing science by demonstrating how mentoring practices benefit pediatric nurse protégés.

  2. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.520 Section 97.520 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR NOX Ozone Season allowances held in the...

  3. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.720 Section 97.720 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR SO2 Group 2 allowances held in the...

  4. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.420 Section 97.420 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR NOX Annual allowances held in the...

  5. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.420 Section 97.420 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR NOX Annual allowances held in the...

  6. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.620 Section 97.620 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR SO2 Group 1 allowances held in the...

  7. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.620 Section 97.620 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR SO2 Group 1 allowances held in the...

  8. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.720 Section 97.720 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR SO2 Group 2 allowances held in the...

  9. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.520 Section 97.520 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR NOX Ozone Season allowances held in the...

  10. When Violence Pays: A Cost-Benefit Analysis of Aggressive Behavior in Animals and Humans

    PubMed Central

    Georgiev, Alexander V.; Klimczuk, Amanda C. E.; Traficonte, Daniel M.

    2013-01-01

    An optimization analysis of human behavior from a comparative perspective can improve our understanding of the adaptiveness of human nature. Intra-specific competition for resources provides the main selective pressure for the evolution of violent aggression toward conspecifics, and variation in the fitness benefits and costs of aggression can account for inter-specific and inter-individual differences in aggressiveness. When aggression reflects competition for resources, its benefits vary in relation to the characteristics of the resources (their intrinsic value, abundance, spatial distribution, and controllability) while its costs vary in relation to the characteristics of organisms and how they fight (which, in turn, affects the extent to which aggression entails risk of physical injury or death, energetic depletion, exposure to predation, psychological and physiological stress, or damage to social relationships). Humans are a highly aggressive species in comparison to other animals, probably as a result of an unusually high benefit-to-cost ratio for intra-specific aggression. This conclusion is supported by frequent and widespread occurrence of male-male coalitionary killing and by male-female sexual coercion. Sex differences in violent aggression in humans and other species probably evolved by sexual selection and reflect different optimal competitive strategies for males and females. PMID:23864299

  11. An Assessment of Gas Foil Bearing Scalability and the Potential Benefits to Civilian Turbofan Engines

    NASA Technical Reports Server (NTRS)

    Bruckner, Robert J.

    2010-01-01

    Over the past several years the term oil-free turbomachinery has been used to describe a rotor support system for high speed turbomachinery that does not require oil for lubrication, damping, or cooling. The foundation technology for oil-free turbomachinery is the compliant foil bearing. This technology can replace the conventional rolling element bearings found in current engines. Two major benefits are realized with this technology. The primary benefit is the elimination of the oil lubrication system, accessory gearbox, tower shaft, and one turbine frame. These components account for 8 to 13 percent of the turbofan engine weight. The second benefit that compliant foil bearings offer to turbofan engines is the capability to operate at higher rotational speeds and shaft diameters. While traditional rolling element bearings have diminished life, reliability, and load capacity with increasing speeds, the foil bearing has a load capacity proportional to speed. The traditional applications for foil bearings have been in small, lightweight machines. However, recent advancements in the design and manufacturing of foil bearings have increased their potential size. An analysis, grounded in experimentally proven operation, is performed to assess the scalability of the modern foil bearing. This analysis was coupled to the requirements of civilian turbofan engines. The application of the foil bearing to larger, high bypass ratio engines nominally at the 120 kN (approx.25000 lb) thrust class has been examined. The application of this advanced technology to this system was found to reduce mission fuel burn by 3.05 percent.

  12. 45 CFR 148.220 - Excepted benefits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... insurance. These benefits include the following: (1) Limited scope dental or vision benefits. These benefits are dental or vision benefits that are limited in scope to a narrow range or type of benefits that...

  13. Including Alternate Assessment Results in Accountability Decisions. NCEO Policy Directions.

    ERIC Educational Resources Information Center

    Quenemoen, Rachel; Thurlow, Martha

    Alternate assessments provide a mechanism for students with complex disabilities to be included in assessment systems. An integral part of maximizing the benefits of assessing students is to include the results of alternate assessments in school accountability systems. This report addresses policy options for including the results of alternate…

  14. The Business of Teaching and Learning: An Accounting Perspective

    ERIC Educational Resources Information Center

    Ciancanelli, Penny

    2008-01-01

    A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of…

  15. Predictive dialing improves small-balance accounts collection.

    PubMed

    Amigoni, M

    1995-09-01

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

  16. Pharmacy use of the shared hospital accounting system.

    PubMed

    Wuest, J R; Schaengold, S

    1975-08-01

    Three uses of the Shared Hospital Accounting System (SHAS) by pharmacies in two hospitals are described. Improvements in the inventory control system, more accurate drug usage information and formulary drug lists are benefits derived through the use of this computer system. It is recommended that pharmacists practicing in hospitals using SHAS implement sismilar programs.

  17. The effect of pharmaceutical benefits managers: is it being evaluated?

    PubMed

    Schulman, K A; Rubenstein, L E; Abernethy, D R; Seils, D M; Sulmasy, D P

    1996-05-15

    Over the last decade, the number of pharmaceutical benefits managers has increased, and their influence has expanded rapidly. These managers now provide prescription drug coverage to more than 100 million Americans. The effect of pharmaceutical benefits managers on health care delivery remains unclear. We review the development of these organizations, their current role in the delivery of pharmaceutical therapies to patients, and their relationship with pharmaceutical manufacturers. We discuss potential advantages and disadvantages of pharmaceutical benefits manager practices and suggest ways in which these organizations can be made more accountable to the employer groups that hire them.

  18. Is Job Sharing Worthwhile? A Cost-Benefit Analysis in UK Universities.

    ERIC Educational Resources Information Center

    Harris, Geoff

    1997-01-01

    Data from a survey of personnel directors in United Kingdom universities were used to conduct a cost-benefit analysis of job sharing from the institutions' perspective. Results show a 5% rise in productivity would raise the ratio of benefits to cost to 14.3 to 1. Retention of staff, reduction of stress, and reduced unemployment are also benefits.…

  19. Assessing the carbon benefit of saltmarsh restoration

    NASA Astrophysics Data System (ADS)

    Taylor, Benjamin; Paterson, David; Hanley, Nicholas

    2016-04-01

    The quantification of carbon sequestration rates in coastal ecosystems is required to better realise their potential role in climate change mitigation. Through accurate valuation this service can be fully appreciated and perhaps help facilitate efforts to restore vulnerable ecosystems such as saltmarshes. Vegetated coastal ecosystems are suggested to account for approximately 50% of oceanic sedimentary carbon despite their 2% areal extent. Saltmarshes, conservatively estimated to store 430 ± 30 Tg C in surface sediment deposits, have experienced extensive decline in the recent past; through processes such as land use change and coastal squeeze. Saltmarsh habitats offer a range of services that benefit society and the natural world, making their conservation meaningful and beneficial. The associated costs of restoration projects could, in part, be subsidised through payment for ecosystem services, specifically Blue carbon. Additional storage is generated through the (re)vegetation of mudflat areas leading to an altered ecosystem state and function; providing similar benefits to natural saltmarsh areas. The Eden Estuary, Fife, Scotland has been a site of saltmarsh restoration since 2000; providing a temporal and spatial scale to evaluate these additional benefits. The study is being conducted to quantify the carbon benefit of restoration efforts and provide an insight into the evolution of this benefit through sites of different ages. Seasonal sediment deposition and settlement rates are measured across the estuary in: mudflat, young planted saltmarsh, old planted saltmarsh and extant high marsh areas. Carbon values being derived from loss on ignition organic content values. Samples are taken across a tidal cycle on a seasonal basis; providing data on tidal influence, vegetation condition effects and climatic factors on sedimentation and carbon sequestration rates. These data will inform on the annual characteristics of sedimentary processes in the estuary and be

  20. Community Accountability: A Theory of Information, Accountability, and School Improvement.

    ERIC Educational Resources Information Center

    Henry, Gary T.

    1996-01-01

    Punitive accountability systems rely on eternally induced motives (avoiding sanctions) to improve low-rung educational performance. Community accountability uses information to bring the public and its schools together and improve total school performance. Emphasis is on positive, internal mechanisms to motivate performance and use of market…

  1. Accounting for PDMS shrinkage when replicating structures

    NASA Astrophysics Data System (ADS)

    Hannibal Madsen, Morten; Feidenhans'l, Nikolaj A.; Hansen, Poul-Erik; Garnæs, Jørgen; Dirscherl, Kai

    2014-12-01

    Polydimethylsiloxane (PDMS) is a widely used material for fabrication of microfluidic devices and for replication of micro- and nanotextured surfaces. Shrinkage of PDMS in the fabrication process can lead to leaking devices and poor alignment of layers. However, corrections to the mold master are seldom applied to counteract the shrinkage of PDMS. Also, to perform metrological measurements using replica techniques one has to take the shrinkage into account. Thus we report a study of the shrinkage of PDMS with several different mixing ratios and curing temperatures. The shrinkage factor, with its associated uncertainty, for PDMS in the range 40 to 120 °C is provided. By applying this correction factor, it is possible to replicate structures with a standard uncertainty of less than 0.2% in lateral dimensions using typical curing temperatures and PDMS mixing ratios in the range 1:6 to 1:20 (agent:base).

  2. Measuring community benefits provided by for-profit and nonprofit hospitals.

    PubMed

    Nicholson, S; Pauly, M V; Burns, L R; Baumritter, A; Asch, D A

    2000-01-01

    Nonprofit hospitals are expected to provide benefits to their community in return for being exempt from most taxes. In this paper we develop a new method of identifying activities that should qualify as community benefits and of determining a benchmark for the amount of community benefits a nonprofit hospital should be expected to provide. We then compare estimates of nonprofits' current level of community benefits with our benchmark and show that actual provision appears to fall short. Either nonprofit hospitals as a group ought to provide more community benefits, or they are performing activities that cannot be measured. In either case, better measurement and accounting of community benefits would improve public policy.

  3. Ratio estimation in SIMS analysis

    NASA Astrophysics Data System (ADS)

    Ogliore, R. C.; Huss, G. R.; Nagashima, K.

    2011-09-01

    The determination of an isotope ratio by secondary ion mass spectrometry (SIMS) traditionally involves averaging a number of ratios collected over the course of a measurement. We show that this method leads to an additive positive bias in the expectation value of the estimated ratio that is approximately equal to the true ratio divided by the counts of the denominator isotope of an individual ratio. This bias does not decrease as the number of ratios used in the average increases. By summing all counts in the numerator isotope, then dividing by the sum of counts in the denominator isotope, the estimated ratio is less biased: the bias is approximately equal to the ratio divided by the summed counts of the denominator isotope over the entire measurement. We propose a third ratio estimator (Beale's estimator) that can be used when the bias from the summed counts is unacceptably large for the hypothesis being tested. We derive expressions for the variance of these ratio estimators as well as the conditions under which they are normally distributed. Finally, we investigate a SIMS dataset showing the effects of ratio bias, and discuss proper ratio estimation for SIMS analysis.

  4. Intragenomic conflict produces sex ratio dynamics that favor maternal sex ratio distorters.

    PubMed

    Rood, Elaine S; Freedberg, Steven

    2016-11-01

    Maternal sex ratio distorters (MSDs) are selfish elements that enhance their transmission by biasing their host's sex allocation in favor of females. While previous models have predicted that the female-biased populations resulting from sex ratio distortion can benefit from enhanced productivity, these models neglect Fisherian selection for nuclear suppressors, an unrealistic assumption in most systems. We used individual-based computer simulation modeling to explore the intragenomic conflict between sex ratio distorters and their suppressors and explored the impacts of these dynamics on population-level competition between species characterized by MSDs and those lacking them. The conflict between distorters and suppressors was capable of producing large cyclical fluctuations in the population sex ratio and reproductive rate. Despite fitness costs associated with the distorters and suppressors, MSD populations often exhibited enhanced productivity and outcompeted non-MSD populations in single and multiple-population competition simulations. Notably, the conflict itself is beneficial to the success of populations, as sex ratio oscillations limit the competitive deficits associated with prolonged periods of male rarity. Although intragenomic conflict has been historically viewed as deleterious to populations, our results suggest that distorter-suppressor conflict can provide population-level advantages, potentially helping to explain the persistence of sex ratio distorters in a range of taxa.

  5. Who Benefits from Volunteering? Variations in Perceived Benefits

    ERIC Educational Resources Information Center

    Morrow-Howell, Nancy; Hong, Song-Iee; Tang, Fengyan

    2009-01-01

    Purpose: The purpose of this study was to document the benefits of volunteering perceived by older adults and to explain variation in these self-perceived benefits. Design and Methods: This is a quantitative study of 13 volunteer programs and 401 older adults serving in those programs. Program directors completed telephone interviews, and older…

  6. The Accountability Illusion: New Jersey

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  7. Efficacy and Accountability in Organizations.

    ERIC Educational Resources Information Center

    Reitzug, Ulrich C.

    This study examined the relationship among accountability, efficacy, and organizational effectiveness by integrating findings from 17 research and development reports on Management by Objectives (MBO), an intervention that incorporates elements and processes of both accountability (goal-setting, measuring and monitoring, feedback) and efficacy…

  8. Training within the Accounting Firm.

    ERIC Educational Resources Information Center

    Finch, Beth; And Others

    1991-01-01

    A survey received 509 responses from 2,000 randomly selected accounting employees about which training topics are receiving the most attention and who is receiving the training. Results prove that training has become an integral part of a certified public accountant's job; topics most often covered were tax related--individual and corporate income…

  9. Teacher Accountability: Trends and Policies.

    ERIC Educational Resources Information Center

    Ornstein, Allan C.

    1986-01-01

    Describes the growing public demand for holding teachers accountable for student performance. Asserts that this position assumes that effectiveness can be measured, whereas the incluence teachers have on student achievement is complex and variable, and may be less than that of family and peers. Describes various State-effort accountability plans.…

  10. Integrating Systems into Accounting Instruction.

    ERIC Educational Resources Information Center

    Heatherington, Ralph

    1980-01-01

    By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

  11. Reengineering Elementary Accounting. Final Report.

    ERIC Educational Resources Information Center

    California State Univ., Chico.

    This final report describes activities and accomplishments of a 3-year project at California State University Chico (CSUC) to reengineer the 2-semester elementary accounting course. The new model emphasized, first, shifting from the traditional view of the preparer of accounting information to that of the user; second, forcing the student to adopt…

  12. Careers for Women in Accounting

    ERIC Educational Resources Information Center

    Rayburn, Letricia Gayle

    1976-01-01

    This survey showed that most accounting firms are either actively trying to solve the problem of discrimination or are at least interested in seeking solutions. Some companies indicated that they would hire more women college graduates if they were qualified accountants. (Author)

  13. Incentives for Accountability. ERIC Digest.

    ERIC Educational Resources Information Center

    Lashway, Larry

    Policymakers and educators are taking a new look at incentives as they work to improve accountability systems. This ERIC Digest examines the role of rewards and sanctions in school reform and identifies key issues in implementing incentive systems. The new accountability is based on five components: carefully designed standards, assessments…

  14. 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…

  15. The Accountability Illusion: New Hampshire

    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…

  16. The Accountability Illusion: Rhode Island

    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…

  17. Machine Accounting. An Instructor's Guide.

    ERIC Educational Resources Information Center

    Gould, E. Noah, Ed.

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

  18. The Accountability Illusion: New Mexico

    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. GASB's Basis of Accounting Project.

    ERIC Educational Resources Information Center

    Kovlak, Daniel L.

    1986-01-01

    In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative…

  20. School Centered Evidence Based Accountability

    ERIC Educational Resources Information Center

    Milligan, Charles

    2015-01-01

    Achievement scores drive much of the effort in today's accountability system, however, there is much more that occurs in every school, every day. School Centered Evidence Based Accountability can be used from micro to macro giving School Boards and Administration a process for monitoring the results of the entire school operation effectively and…

  1. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  2. Canadian Accountants: Examining Workplace Learning

    ERIC Educational Resources Information Center

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

    2007-01-01

    Purpose: This paper seeks to examine workplace learning strategies, learning facilitators and learning barriers of public accountants in Canada across three professional levels--trainees, managers, and partners. Design/methodology/approach: Volunteer participants from public accounting firms in Nova Scotia and New Brunswick completed a demographic…

  3. Accounting Experiences in Collaborative Learning

    ERIC Educational Resources Information Center

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

    This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

  4. PLATO Instruction for Elementary Accounting.

    ERIC Educational Resources Information Center

    McKeown, James C.

    A progress report of a study using computer assisted instruction (CAI) materials for an elementary course in accounting principles is presented. The study was based on the following objectives: (1) improvement of instruction in the elementary accounting sequence, and (2) help for transfer students from two-year institutions. The materials under…

  5. Extending cost–benefit analysis for the sustainability impact of inter-urban Intelligent Transport Systems

    SciTech Connect

    Kolosz, Ben Grant-Muller, Susan

    2015-01-15

    The paper reports research involving three cost–benefit analyses performed on different ITS schemes (Active Traffic Management, Intelligent Speed Adaptation and the Automated Highway System) on one of the UK's busiest highways — the M42. The environmental scope of the assets involved is widened to take into account the possibility of new technology linked by ICT and located within multiple spatial regions. The areas focused on in the study were data centre energy emissions, the embedded emissions of the road-side infrastructure, vehicle tailpipe emissions, additional hardware required by the vehicles (if applicable) and safety, and all aspects of sustainability. Dual discounting is applied which aims to provide a separate discount rate for environmental elements. For ATM, despite the energy costs of the data centre, the initial implementation costs and mitigation costs of its embedded emissions, a high cost–benefit ratio of 5.89 is achieved, although the scheme becomes less effective later on its lifecycle due to rising costs of energy. ISA and AHS generate a negative result, mainly due to the cost of getting the vehicle on the road. In order to negate these costs, the pricing of the vehicle should be scaled depending upon the technology that is outfitted. Retrofitting on vehicles without the technology should be paid for by the driver. ATM will offset greenhouse gas emissions by 99 kt of CO{sub 2} equivalency over a 25 year lifespan. This reduction has taken into account the expected improvement in vehicle technology. AHS is anticipated to save 280 kt of CO{sub 2} equivalency over 15 years of operational usage. However, this offset is largely dependent on assumptions such as the level of market penetration. - Highlights: • Three cost–benefit analyses are applied to inter-urban intelligent transport. • For ATM, a high cost–benefit ratio of 5.89 is achieved. • ATM offsets greenhouse gas emissions by 99 kt of CO{sub 2} equivalency over 25 years.

  6. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... orders. 1653.3 Section 1653.3 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders § 1653... mailing address of each payee covered by the order; and (3) The payee's SSN and state of legal...

  7. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... orders. 1653.3 Section 1653.3 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders § 1653... mailing address of each payee covered by the order; and (3) The payee's SSN and state of legal...

  8. Improving Benefits and Reducing Costs: Managing Educational Secondments.

    ERIC Educational Resources Information Center

    McMichael, Paquita; And Others

    1995-01-01

    A (British) educational "secondment" involves resource allocation from one institution to another and new forms of employee accountability and commitment. This article examines management implications of educational secondments, exploring costs and benefits accruing to 50 secondees, their seconding organizations, and those to which they…

  9. Cost Benefit Analysis and Other Fun and Games.

    ERIC Educational Resources Information Center

    White, Herbert S.

    1985-01-01

    Discussion of application of cost benefit analysis (CBA) accounting techniques to libraries highlights user willingness to be charged for services provided, reasons why CBA will not work in library settings, libraries and budgets, cost distribution on basis of presumed or expected use, implementation of information-seeking behavior control, and…

  10. Supporting the Public Benefits of Public Higher Education. Policy Statement.

    ERIC Educational Resources Information Center

    Chandler, Alice

    This policy statement from the American Association of State Colleges and Universities addresses the benefits of public higher education. Along with introductory and concluding sections, the statement addresses access, academic quality, research and public service, accountability, public financial support, and balanced governance. The statement…

  11. Hybrid-Electric Passenger Car Carbon Dioxide and Fuel Consumption Benefits Based on Real-World Driving.

    PubMed

    Holmén, Britt A; Sentoff, Karen M

    2015-08-18

    Hybrid-electric vehicles (HEVs) have lower fuel consumption and carbon dioxide (CO2) emissions than conventional vehicles (CVs), on average, based on laboratory tests, but there is a paucity of real-world, on-road HEV emissions and performance data needed to assess energy use and emissions associated with real-world driving, including the effects of road grade. This need is especially great as the electrification of the passenger vehicle fleet (from HEVs to PHEVs to BEVs) increases in response to climate and energy concerns. We compared tailpipe CO2 emissions and fuel consumption of an HEV passenger car to a CV of the same make and model during real-world, on-the-road network driving to quantify the in-use benefit of one popular full HEV technology. Using vehicle specific power (VSP) assignments that account for measured road grade, the mean CV/HEV ratios of CO2 tailpipe emissions or fuel consumption defined the corresponding HEV "benefit" factor for each VSP class (1 kW/ton resolution). Averaging over all VSP classes for driving in all seasons, including temperatures from -13 to +35 °C in relatively steep (-13.2 to +11.5% grade), hilly terrain, mean (±SD) CO2 emission benefit factors were 4.5 ± 3.6, 2.5 ± 1.7, and 1.4 ± 0.5 for city, exurban/suburban arterial and highway driving, respectively. Benefit factor magnitude corresponded to the frequency of electric-drive-only (EDO) operation, which was modeled as a logarithmic function of VSP. A combined model explained 95% of the variance in HEV benefit for city, 75% for arterial and 57% for highway driving. Benefit factors consistently exceeded 2 for VSP classes with greater than 50% EDO (i.e., only city and arterial driving). The reported HEV benefits account for real-world road grade that is often neglected in regulatory emissions and fuel economy tests. Fuel use HEV benefit factors were 1.3 and 2 for the regulatory highway (HWFET) and city (FTP) cycles, respectively, 18% and 31% higher than the EPA adjusted

  12. Performance-Based Measurement: Action for Organizations and HPT Accountability

    ERIC Educational Resources Information Center

    Larbi-Apau, Josephine A.; Moseley, James L.

    2010-01-01

    Basic measurements and applications of six selected general but critical operational performance-based indicators--effectiveness, efficiency, productivity, profitability, return on investment, and benefit-cost ratio--are presented. With each measurement, goals and potential impact are explored. Errors, risks, limitations to measurements, and a…

  13. Fringe Benefits for Administrators in Public Schools, 1985-86. Part 2 of National Survey of Fringe Benefits in Public Schools. ERS Report.

    ERIC Educational Resources Information Center

    Educational Research Service, Arlington, VA.

    The sixth biennial National Survey of Fringe Benefits in Public Schools focuses on a wide range of fringe benefit practices offered all professional personnel, including leave policies, insurance coverage, tuition reimbursements, and expense account allowances. Data were collected from a national panel sample stratified by enrollment size and are…

  14. Gauging Technology Costs and Benefits

    ERIC Educational Resources Information Center

    Kaestner, Rich

    2007-01-01

    Regardless of the role technology plays in a school district, district personnel should know the costs associated with technology, understand the consequences of technology purchases, and be able to measure the benefits of technology, so they can make more informed decisions. However, determining costs and benefits of current technology or…

  15. Who Benefits from Pension Enhancements?

    ERIC Educational Resources Information Center

    Koedel, Cory; Ni, Shawn; Podgursky, Michael

    2014-01-01

    During the late 1990s public pension funds across the United States accrued large actuarial surpluses. The seemingly flush conditions of the pension funds led legislators in most states to substantially improve retirement benefits for public workers, including teachers. In this study we examine the benefit enhancements to the teacher pension…

  16. Family Literacy Programs: Who Benefits?

    ERIC Educational Resources Information Center

    Padak, Nancy; Rasinski, Tim

    Designing and delivering literacy programs that benefit both parents (or other family members) and children makes sense. But do family literacy programs really work? And if so, who benefits? The concept of family literacy is firmly rooted in a substantial research base from several disciplines, including adult literacy, emergent literacy, child…

  17. Taxability of Educational Benefits Trusts

    ERIC Educational Resources Information Center

    Temple Law Quarterly, 1976

    1976-01-01

    Corporations have found the promise of providing a college education to the children of employees--without the recognition of income to the parent-employee--to be a popular fringe benefit. The Internal Revenue Service has attacked educational benefit trusts in Revenue Ruling 75-448. Implications are discussed. (LBH)

  18. Increasing Enrollment through Benefit Segmentation.

    ERIC Educational Resources Information Center

    Goodnow, Betty

    1982-01-01

    The applicability of benefit segmentation, a market research technique which groups people according to benefits expected from a program offering, was tested at the College of DuPage. Preferences and demographic characteristics were analyzed and program improvements adopted, increasing enrollment by 20 percent. (Author/SK)

  19. 20 CFR 726.112 - Reports required of self-insurer; examination of accounts of self-insurer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Reports required of self-insurer; examination of accounts of self-insurer. 726.112 Section 726.112 Employees' Benefits EMPLOYMENT STANDARDS... required of self-insurer; examination of accounts of self-insurer. (a) Each operator who has...

  20. Accountability,

    DTIC Science & Technology

    1987-05-01

    Lroubhle in Vietna 3 was Lia i: nur )rwere, js~el to I i( lit a war: ha t we cooli niev m:win. ś I was ai~ 3 ijried( to lJd ~rn Ro,-yal Thai i r 13a...Reich le, ’NCO IC of tuie Tk1£ * Iorce Chapil~ain School told me thit "I am accountalble for miy ac tionrs on and off duty. There’s a LQrice to pay . Thie

  1. [Costs and benefits of smoking].

    PubMed

    Polder, J J; van Gils, P F; Kok, L; Talhout, R; Feenstra, T L

    2017-01-01

    - Two recent societal cost-benefit analyses have documented the costs of smoking and the cost-effectiveness of preventing smoking.- Smoking costs the Netherlands society EUR 33 billion per year.- The majority of this is the monetary value of health loss; these are "soft" euros that cannot be re-spent.- There is not a great deal of difference between costs and benefits when expressed in "hard" euros, which means that there is no clear business case for anti-smoking policy.- The greatest benefit of discouraging smoking is improved health for the individual and increased productivity for the business sector; however, the benefits cannot be easily realised, because even in the most favourable scenario the number of smokers will decrease slowly.- Excise duties seem to offer the most promising avenue for combating smoking. The benefits of anti-smoking policy, therefore, consist mainly of tax revenues for the government.- Stringent policy is required to transform tax revenues into health gains.

  2. [Health guidance through theater: an experience account].

    PubMed

    Nazima, Tue Jollo; Codo, Carla Regina Bianchi; Paes, Irani Aparecida Dalla Costa; Bassinello, Greicelene Aparecida Hespanhol

    2008-03-01

    Theater could be considered as a dramatic game and as an educational method, because it reaches the child as a whole, encompassing creativity and learning through entertainment. This article is a report of nursing students' experience in guiding children through theater in a public nursery located in the interior of São Paulo state. The objective was to report on the benefits of using theatre with children. The methodology to develop the study was a dialogue based on literature review articulated with the account of experience. It was concluded that theater can be used as an important educational tool, diversifying the way of teaching children, surpassing the simple pass on of knowledge, increasing involvement and integration.

  3. 78 FR 43820 - Medicare Program; Medical Loss Ratio Requirements for the Medicare Advantage and the Medicare...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-22

    ... Program; Medical Loss Ratio Requirements for the Medicare Advantage and the Medicare Prescription Drug...; Medical Loss Ratio Requirements for the Medicare Advantage and the Medicare Prescription Drug Benefit...-referencing errors in the Medicare Program; Medical Loss Ratio Requirements for the Medicare Advantage and...

  4. 78 FR 12427 - Medicare Program; Medical Loss Ratio Requirements for the Medicare Advantage and the Medicare...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-22

    ... 42 CFR Parts 422 and 423 Medicare Program; Medical Loss Ratio Requirements for the Medicare Advantage... Loss Ratio Requirements for the Medicare Advantage and the Medicare Prescription Drug Benefit Programs... proposed rule would implement medical loss ratio (MLR) requirements for the Medicare Advantage Program...

  5. Financial and Staffing Ratio Analysis: Predicting Fiscal Distress in School Districts.

    ERIC Educational Resources Information Center

    Lee, Robert Alan

    1983-01-01

    From analysis of data from 579 school districts it is concluded that financial ratios have the ability to forecast fiscal distress a year in advance. Liquidity ratios and salary and fringe benefit ratios were found to be strong forecasters, while per pupil expenditure data had little predictive value. (MJL)

  6. 76 FR 446 - Supplemental Security Income (SSI) for the Aged, Blind, and Disabled; Dedicated Accounts and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-05

    ... 221 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA). These... From the Federal Register Online via the Government Publishing Office SOCIAL SECURITY...; Dedicated Accounts and Installment Payments for Certain Past- Due SSI Benefits AGENCY: Social...

  7. Lidar ratio and depolarization ratio for cirrus clouds.

    PubMed

    Chen, Wei-Nai; Chiang, Chih-Wei; Nee, Jan-Bai

    2002-10-20

    We report on studies of the lidar and the depolarization ratios for cirrus clouds. The optical depth and effective lidar ratio are derived from the transmission of clouds, which is determined by comparing the backscattering signals at the cloud base and cloud top. The lidar signals were fitted to a background atmospheric density profile outside the cloud region to warrant the linear response of the return signals with the scattering media. An average lidar ratio, 29 +/- 12 sr, has been found for all clouds measured in 1999 and 2000. The height and temperature dependences ofthe lidar ratio, the optical depth, and the depolarization ratio were investigated and compared with results of LITE and PROBE. Cirrus clouds detected near the tropopause are usually optically thin and mostly subvisual. Clouds with the largest optical depths were found near 12 km with a temperature of approximately -55 degrees C. The multiple-scattering effect is considered for clouds with high optical depths, and this effect lowers the lidar ratios compared with a single-scattering condition. Lidar ratios are in the 20-40 range for clouds at heights of 12.5-15 km and are smaller than approximately 30 in height above 15 km. Clouds are usually optically thin for temperatures below approximately -65 degrees C, and in this region the optical depth tends to decrease with height. The depolarization ratio is found to increase with a height at 11-15 km and smaller than 0.3 above 16 km. The variation in the depolarization ratio with the lidar ratio was also reported. The lidar and depolarization ratios were discussed in terms of the types of hexagonal ice crystals.

  8. State-Level Benefits of Energy Efficiency

    SciTech Connect

    Tonn, Bruce Edward

    2007-02-01

    This report describes benefits attributable to state-level energy efficiency programs. Nationwide, state-level energy efficiency programs have targeted all sectors of the economy and have employed a wide range of methods to promote energy efficiency. Standard residential and industrial programs typically identify between 20 to 30% energy savings in homes and plants, respectively. Over a 20 year period of time, an average state that aggressively pursues even a limited array of energy efficiency programs can potentially reduce total state energy use by as much as 20%. Benefit-cost ratios of effective energy efficiency programs typically exceed 3 to 1 and are much higher when non-energy and macroeconomic benefits are included. Indeed, energy efficiency and associated programs and investments can create significant numbers of new jobs and enhance state tax revenues. Several states have incorporated energy efficiency into their economic development programs. It should also be noted that increasing amounts of venture capital are being invested in the energy sector in general and in specific technologies like solar power in particular. Well-designed energy efficiency programs can be expected to help overcome numerous barriers to the market penetration of energy efficient technologies and accelerate the market penetration of the technologies.

  9. OPERATIONS RESEARCH AND THE ACCOUNTANT,

    DTIC Science & Technology

    There has been a certain amount of scepticism and even apprehension on the part of accountants with respect to the sudden appearance of scientists in...sharpened form of common sense. As an illustration of the use of mathematics, a cost accounting problem is discussed and it is shown that a statistical...definition of ’overhead’ can lead to simplified pricing methods and management controls. Also, some of the confusing aspects of ’overhead’ accounting can be avoided by using mathematical techniques. (Author)

  10. Nonenergy Benefits from the Weatherization Assistance Program: A Summary of Findings from the Recent Literature

    SciTech Connect

    Schweitzer, M.

    2002-04-25

    broader array of benefits than did the earlier work. The net present value of $3346 for all nonenergy benefits is slightly greater than the average net present value of energy savings for houses heated by natural gas, which is $3174 in 2001 dollars. In comparison, the average total cost per weatherization is $1779, also in 2001 dollars. The ''societal'' benefit/cost ratio, which compares all benefits to all costs, is approximately 3.7. Low and high values for the societal benefit/cost ratio, using low and high nonenergy benefit estimates, are 2.0 and 52.5, respectively. It should be noted that the total monetized nonenergy benefit estimate is lower than it could be because the estimate does not contain some benefits that have not been expressed in monetary terms.

  11. Software For Computing Image Ratios

    NASA Technical Reports Server (NTRS)

    Yates, Gigi L.

    1993-01-01

    RATIO_TOOL is interactive computer program for viewing and analyzing large sets of multispectral image data created by imaging spectrometer. Uses ratios between intensities in different spectral bands in order to spot significant areas of interest within multispectral image. Each image band viewed iteratively, or selected image band of set of data requested and displayed. When image ratios computed, result displayed as grayscale image. Written in C Language.

  12. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

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

  13. Prevalence odds ratio versus prevalence ratio: choice comes with consequences.

    PubMed

    Tamhane, Ashutosh R; Westfall, Andrew O; Burkholder, Greer A; Cutter, Gary R

    2016-12-30

    Odds ratio, risk ratio, and prevalence ratio are some of the measures of association which are often reported in research studies quantifying the relationship between an independent variable and the outcome of interest. There has been much debate on the issue of which measure is appropriate to report depending on the study design. However, the literature on selecting a particular category of the outcome to be modeled and/or change in reference group for categorical independent variables and the effect on statistical significance, although known, is scantly discussed nor published with examples. In this article, we provide an example of a cross-sectional study wherein prevalence ratio was chosen over (Prevalence) odds ratio and demonstrate the analytic implications of the choice of category to be modeled and choice of reference level for independent variables. Copyright © 2016 John Wiley & Sons, Ltd.

  14. Air/fuel ratio controller

    SciTech Connect

    Schechter, M.M.; Simko, A.O.

    1980-12-23

    An internal combustion engine has a fuel injection pump and an air/fuel ratio controller. The controller has a lever that is connected to the pump lever. An aneroid moves the controller lever as a function of changes in intake manifold vacuum to maintain a constant air/fuel ratio to the mixture charge. A fuel enrichment linkage is provided that modifies the movement of the fuel flow control lever by the aneroid in response to changes in manifold gas temperature levels and exhaust gas recirculation to maintain the constant air/fuel ratio. A manual override is provided to obtain a richer air/fuel ratio for maximum acceleration.

  15. 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.

  16. Accounting Internships: A Practical Framework.

    ERIC Educational Resources Information Center

    Henry, Linvol G.; And Others

    1988-01-01

    The authors describe a framework for administration and implementation of postsecondary internships in accounting. Topics covered include (1) qualifications, (2) duration, (3) timing, (4) granting credit and providing grades, and (5) evaluation criteria. Implementation guidelines are included. (CH)

  17. Speaking the Language of Accounting.

    ERIC Educational Resources Information Center

    Fletcher, Leslie B.

    1997-01-01

    Round Robin is a game in which students must express accounting information in their own words. It is a means of familiarizing students with the language of vocabulary and of developing their verbal expressiveness. (SK)

  18. Shifting the bell curve: the benefits and costs of raising student achievement.

    PubMed

    Yeh, Stuart S

    2009-02-01

    Benefit-cost analysis was conducted to estimate the increase in earnings, increased tax revenues, value of less crime, and reductions in welfare costs attributable to nationwide implementation of rapid assessment, a promising intervention for raising student achievement in math and reading. Results suggest that social benefits would exceed total social costs by a ratio of 28. Fiscal benefits to the federal government would exceed costs to the federal treasury by a ratio of 93. Social benefits would exceed costs to each state treasury by a ratio no lower than 286, and fiscal benefits would exceed costs to each state treasury by a ratio no lower than 5, for all but two state treasuries. Sensitivity analyses suggest that the findings are robust to a 5-fold change in the underlying parameters.

  19. Benefits of Suffering: Communicator Suffering. Benefiting, and Influence.

    DTIC Science & Technology

    1980-07-01

    political figures such as Ghandl or Mao have become almost legendary. Of particular interest is that this suffering has generally preceded the leader’s...Method Subjects One hundred and sixty introductory psychology students at Purdue Benefits of Suffering 6 University participated in the study in...observed Benefits of Suffering 13 effects. STUDY 2 Method Subjects One hundred and sixty eight introductory psychology students at Purdue University

  20. 17 CFR 270.6e-3(T) - Temporary exemptions for flexible premium variable life insurance separate accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the separate account; and (iv) There is a reasonable expectation that subsequent payments will be made... are not limited to, accidental death and dismemberment benefits, disability income benefits, guaranteed insurability options, and family income or fixed benefit term riders. (3) Guaranteed death...

  1. 20 CFR 408.665 - How does your representative payee account for the use of your SVB payments?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How does your representative payee account for the use of your SVB payments? 408.665 Section 408.665 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Representative Payment § 408.665 How does...

  2. 20 CFR 408.665 - How does your representative payee account for the use of your SVB payments?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false How does your representative payee account for the use of your SVB payments? 408.665 Section 408.665 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Representative Payment § 408.665 How does...

  3. 20 CFR 408.665 - How does your representative payee account for the use of your SVB payments?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false How does your representative payee account for the use of your SVB payments? 408.665 Section 408.665 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Representative Payment § 408.665 How does...

  4. 20 CFR 408.665 - How does your representative payee account for the use of your SVB payments?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false How does your representative payee account for the use of your SVB payments? 408.665 Section 408.665 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Representative Payment § 408.665 How does...

  5. 20 CFR 408.665 - How does your representative payee account for the use of your SVB payments?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false How does your representative payee account for the use of your SVB payments? 408.665 Section 408.665 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Representative Payment § 408.665 How does...

  6. The benefits of mobile communications

    NASA Astrophysics Data System (ADS)

    1985-04-01

    The benefits offered by mobile communications facilities are compared to conventionally priced networks. Sweden, the UK and Eire were taken as examples of markets that are respectively leading, growing and restrictive. The three major benefits identified are higher profits for commercial organizations from cost savings and improved productivity, the prevention and minimization of damage to life and property, and better social contacts for people isolated from communities. Case studies provide examples of the benefits different occupational and social groups acquire from mobile communications in each country. The studies were also used to project future growth in the uptake and range of mobile communications facilities offered in each country.

  7. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., and interest, that on the valuation date represents— (A) The present value of expected incurred benefits over the loss ratio calculation period; less— (B) The present value of expected net premiums over... in calculating the additional reserve. On the day the policy is issued, the present value of...

  8. Letter to the editor: Taking into account scientific evidence showing the benefits of 100% fruit juice

    Technology Transfer Automated Retrieval System (TEKTRAN)

    In their recent commentary, Wojcicki and Heyman suggested that 100% fruit juice consumption is linked to childhood obesity and should be eliminated from the United States Department of Agriculture Food Programs. This recommendation is unsupported by the scientific literature, which has failed to sho...

  9. Counting the Cost, Reconciling the Benefits: Understanding Employer Investment in Higher Apprenticeships in Accounting

    ERIC Educational Resources Information Center

    Gambin, Lynn; Hogarth, Terence

    2016-01-01

    Lack of progression to higher education amongst those who complete an Advanced Apprenticeship in England and the country's need for higher level skills led to the introduction of Higher Apprenticeships in 2009. Whilst Higher Apprenticeships would be expected to facilitate learner progression, the volume of these has remained low. In this paper,…

  10. [The "cost-benefit" analysis of new antiepileptic drugs].

    PubMed

    Vlasov, P N; Orekhova, N V

    2011-01-01

    The objective was to optimize the pharmaceutical treatment of epileptic patients and to evaluate the clinical-economical effectiveness of new antiepileptic drugs (AED)--levetiracetam, lamotrigine, topiramate and oxcarbazepine. The study included 134 patients with different types of seizures who received earlier antiepileptics with the addition of new AED as mono- or polytherapy. The cost of treatment and pharmacoeconomic "cost-benefit" index were calculated before and after the treatment optimization. After one year of the treatment with "news" AED, the decrease in seizure frequency was 75-92%. The "cost-benefit" ratio was significantly (p < 0.05) decreased by 2-3 times in all types of seizures despite the increase of direst costs of the treatment. The significant (p < 0.05) decrease in the cost of treatment of epilepsy was noted in all groups studied. In conclusion, the rational treatment using "new" AED allows to reduce both the total cost of treatment and ccost-benefits ratio.

  11. A Retrieved Context Account of Spacing and Repetition Effects in Free Recall

    ERIC Educational Resources Information Center

    Siegel, Lynn L.; Kahana, Michael J.

    2014-01-01

    Repeating an item in a list benefits recall performance, and this benefit increases when the repetitions are spaced apart (Madigan, 1969; Melton, 1970). Retrieved context theory incorporates 2 mechanisms that account for these effects: contextual variability and study-phase retrieval. Specifically, if an item presented at position "i" is…

  12. 7 CFR Appendix to Subpart C of... - Accounting Methods and Procedures Required of All Borrowers

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... historical cost of acquiring certain assets. In order to capitalize interest, the asset must require a period... expected cost of postretirement benefits during the years the employee provides service to the entity. For... entities accounted for postretirement benefit costs on a “pay-as-you-go” basis; that is, costs...

  13. 75 FR 78877 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-17

    ... Allocations; Uniformed Services Accounts; Methods of Withdrawing Funds From the Thrift Savings Plan; Death... participant must either transfer his or her TSP death benefit payment to another eligible employer plan or... participant to retain a lump sum death benefit payment in the TSP. This final rule conforms the...

  14. 20 CFR 668.610 - How is this accountability documented and fulfilled?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 4 2014-04-01 2014-04-01 false How is this accountability documented and fulfilled? 668.610 Section 668.610 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF... expenditures. The reporting format is developed by DINAP, in consultation with the Native American...

  15. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 4 2014-04-01 2014-04-01 false Are Job Corps centers required to maintain a student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR (CONTINUED) THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Program Activities and Center Operations...

  16. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 4 2012-04-01 2012-04-01 false Are Job Corps centers required to maintain a student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR (CONTINUED) THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Program Activities and Center Operations...

  17. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Are Job Corps centers required to maintain a student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Program Activities and Center Operations § 670.530...

  18. Human Resource Accounting: Interests and Conflicts. A Discussion Paper. CEDEFOP Panorama.

    ERIC Educational Resources Information Center

    Frederiksen, Jens V.; Westphalen, Sven-Age

    This document examines the principles, use, and benefits of human resource accounting (HRA), which uses numerical and nonnumerical data on items such as costs and benefits of training, staff turnover, absenteeism, and the value of employees' knowledge to measure the value of human resources in enterprises. The introduction presents an overview of…

  19. 20 CFR 703.212 - Required reports; examination of insurance carrier accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Required reports; examination of insurance carrier accounts. 703.212 Section 703.212 Employees' Benefits EMPLOYMENT STANDARDS ADMINISTRATION... REGULATIONS Insurance Carrier Security Deposit Requirements § 703.212 Required reports; examination...

  20. Benefits of Green Power Partnership

    EPA Pesticide Factsheets

    The U.S. EPA's Green Power Partnership is a voluntary partnership program designed to reduce the environmental impact of electricity generation by promoting renewable energy. Learn about the benefits of becoming a Green Power Partner.

  1. Employee Benefit Reporting After ERISA

    ERIC Educational Resources Information Center

    Steen, Wesley W.

    1976-01-01

    The statutory reporting requirements of ERISA and some of the regulations recently promulgated are discussed. All type of employee benefit plans are covered. For journal availability see HE 508 741. (LBH)

  2. Accounting and accountability: observations on the AHERF settlements.

    PubMed

    Maco, P S; Weinstein, S J

    2000-10-01

    Recent enforcement proceedings involving health care and accounting--relating primarily to the Allegheny Health, Education and Research Foundation (AHERF)--have sparked renewed interest in the activities of the U.S. Securities and Exchange Commission in the municipal securities market. Officials and accountants who are working for public-sector issuers in the healthcare industry have responsibilities under the Federal securities laws. Other issues of relevance include disclosure in the secondary market as well as upon initial issuance, and the significance of antifraud actions in other areas.

  3. Accounting and Accountability for Distributed and Grid Systems

    NASA Technical Reports Server (NTRS)

    Thigpen, William; McGinnis, Laura F.; Hacker, Thomas J.

    2001-01-01

    While the advent of distributed and grid computing systems will open new opportunities for scientific exploration, the reality of such implementations could prove to be a system administrator's nightmare. A lot of effort is being spent on identifying and resolving the obvious problems of security, scheduling, authentication and authorization. Lurking in the background, though, are the largely unaddressed issues of accountability and usage accounting: (1) mapping resource usage to resource users; (2) defining usage economies or methods for resource exchange; (3) describing implementation standards that minimize and compartmentalize the tasks required for a site to participate in a grid.

  4. Critical Concentration Ratio for Solar Thermoelectric Generators

    NASA Astrophysics Data System (ADS)

    ur Rehman, Naveed; Siddiqui, Mubashir Ali

    2016-10-01

    A correlation for determining the critical concentration ratio (CCR) of solar concentrated thermoelectric generators (SCTEGs) has been established, and the significance of the contributing parameters is discussed in detail. For any SCTEG, higher concentration ratio leads to higher temperatures at the hot side of modules. However, the maximum value of this temperature for safe operation is limited by the material properties of the modules and should be considered as an important design constraint. Taking into account this limitation, the CCR can be defined as the maximum concentration ratio usable for a particular SCTEG. The established correlation is based on factors associated with the material and geometric properties of modules, thermal characteristics of the receiver, installation site attributes, and thermal and electrical operating conditions. To reduce the number of terms in the correlation, these factors are combined to form dimensionless groups by applying the Buckingham Pi theorem. A correlation model containing these groups is proposed and fit to a dataset obtained by simulating a thermodynamic (physical) model over sampled values acquired by applying the Latin hypercube sampling (LHS) technique over a realistic distribution of factors. The coefficient of determination and relative error are found to be 97% and ±20%, respectively. The correlation is validated by comparing the predicted results with literature values. In addition, the significance and effects of the Pi groups on the CCR are evaluated and thoroughly discussed. This study will lead to a wide range of opportunities regarding design and optimization of SCTEGs.

  5. Classification of particle effective shape ratios in cirrus clouds based on the lidar depolarization ratio.

    PubMed

    Noel, Vincent; Chepfer, Helene; Ledanois, Guy; Delaval, Arnaud; Flamant, Pierre H

    2002-07-20

    A shape classification technique for cirrus clouds that could be applied to future spaceborne lidars is presented. A ray-tracing code has been developed to simulate backscattered and depolarized lidar signals from cirrus clouds made of hexagonal-based crystals with various compositions and optical depth, taking into account multiple scattering. This code was used first to study the sensitivity of the linear depolarization rate to cloud optical and microphysical properties, then to classify particle shapes in cirrus clouds based on depolarization ratio measurements. As an example this technique has been applied to lidar measurements from 15 mid-latitude cirrus cloud cases taken in Palaiseau, France. Results show a majority of near-unity shape ratios as well as a strong correlation between shape ratios and temperature: The lowest temperatures lead to high shape ratios. The application of this technique to space-borne measurements would allow a large-scale classification of shape ratios in cirrus clouds, leading to better knowledge of the vertical variability of shapes, their dependence on temperature, and the formation processes of clouds.

  6. Selenium and mercury molar ratios in saltwater fish from New Jersey: Individual and species variability complicate use in human health fish consumption advisories☆

    PubMed Central

    Burger, Joanna; Gochfeld, Michael

    2014-01-01

    Balancing risk versus benefits to humans and other organisms from consuming fish is a national concern in the USA, as well as in many other parts of the world. Protecting public health is both a federal and state responsibility, and states respond by issuing fish consumption advisories, particularly for mercury. Recently it has been emphasized that the protective role of selenium against mercury toxicity depends on their molar ratios, which should be evaluated as an indication of selenium’s protective capacity, and incorporated in risk assessments for fish consumption. However, there is no single “protective” ratio agreed upon. In this paper we examine the selenium:mercury (Se:Hg) molar ratios in a wide range of saltwater fish caught and eaten by recreational fishers along the New Jersey coast. We were particularly interested in interspecific and intraspecific variability, and whether the molar ratios were consistent within a species, allowing for its use in managing risk. The selenium–mercury molar ratio showed significant variation among and within fish species. The molar ratio decreased with the size of the fish species, decreased with the mercury levels, and within a fish species, the selenium:mercury ratio decreased with fish size. As an essential element, selenium undergoes some homeostatic regulation, but it is also highly toxic. Within species, mercury level tends to increase with size, accounting for the negative relationship between size and ratio. This variability may make it difficult to use the selenium:mercury molar ratio in risk assessment, risk management, and risk communication at this time, and more information is needed on how mercury and selenium actually interact and on the relationship between the molar ratios and health outcomes. PMID:22405995

  7. The evolution of combined oral contraception: improving the risk-to-benefit ratio.

    PubMed

    Burkman, Ronald; Bell, Carrie; Serfaty, David

    2011-07-01

    Since its introduction in 1960, the combined oral contraceptive (COC) pill has become one of the most widely and frequently used methods of contraception worldwide. Although highly effective, early COC formulations were associated with significant adverse effects and unacceptable cardiovascular risk. Improvements in tolerability and safety have been achieved, without compromises in effectiveness, primarily via hormone dosage reductions and the development of several new progestins. Multiphasic COCs and extended-/continuous-cycle COCs have also been introduced, although the clinical advantages of these formulations vs. traditional COCs have yet to be established. Inclusion of natural estrogens such as estradiol valerate and 17β-estradiol with selective progestins in new combinations that maintain good cycle control is the most recent evolutionary step designed to improve COC tolerability and safety. Vigorous research needs to continue to help guarantee that the unmet need for safe and effective contraception is satisfied in future generations.

  8. Giving Plasma at a 1:1 Ratio With Red Cells in Resuscitation: Who Might Benefit?

    DTIC Science & Technology

    2008-08-01

    and Thomas M. Scalea I njury is the most common cause of death in North Americans aged 1 to 45 and the most important cause of the loss of...Profound neurologic injury is the most common cause of death in trauma centers and uncon- trolled hemorrhage is the second, but for patients who reach...the hospital alive and subsequently die, uncon- trolled hemorrhage is the most common cause of poten- tially preventable death. Thus, about 20,000

  9. Economic Approaches to Estimating Benefits of Regulations Affecting Addictive Goods.

    PubMed

    Cutler, David M; Jessup, Amber I; Kenkel, Donald S; Starr, Martha A

    2016-05-01

    The question of how to evaluate lost consumer surplus in benefit-cost analyses has been contentious. There are clear health benefits of regulations that curb consumption of goods with health risks, such as tobacco products and foods high in fats, calories, sugar, and sodium. Yet, if regulations cause consumers to give up goods they like, the health benefits they experience may be offset by some utility loss, which benefit-cost analyses of regulations need to take into account. This paper lays out the complications of measuring benefits of regulations aiming to curb consumption of addictive and habitual goods, rooted in the fact that consumers' observed demand for such goods may not be in line with their true preferences. Focusing on the important case of tobacco products, the paper describes four possible approaches for estimating benefits when consumers' preferences may not be aligned with their behavior, and identifies one as having the best feasibility for use in applied benefit-cost analyses in the near term.

  10. Food biotechnology: benefits and concerns.

    PubMed

    Falk, Michael C; Chassy, Bruce M; Harlander, Susan K; Hoban, Thomas J; McGloughlin, Martina N; Akhlaghi, Amin R

    2002-06-01

    Recent advances in agricultural biotechnology have highlighted the need for experimental evidence and sound scientific judgment to assess the benefits and risks to society. Nutrition scientists and other animal biologists need a balanced understanding of the issues to participate in this assessment. To date most modifications to crop plants have benefited producers. Crops have been engineered to decrease pesticide and herbicide usage, protect against stressors, enhance yields and extend shelf life. Beyond the environmental benefits of decreased pesticide and herbicide application, consumers stand to benefit by development of food crops with increased nutritional value, medicinal properties, enhanced taste and esthetic appeal. There remains concern that these benefits come with a cost to the environment or increased risk to the consumer. Most U.S. consumers are not aware of the extent that genetically modified foods have entered the marketplace. Consumer awareness of biotechnology seems to have increased over the last decade, yet most consumers remain confused over the science. Concern over the impact on the safety of the food supply remains low in the United States, but is substantially elevated in Europe. Before a genetically engineered crop is introduced into commerce it must pass regulatory scrutiny by as many as four different federal regulatory bodies to ensure a safe food supply and minimize the risk to the environment. Key areas for more research are evaluation of the nutritional benefits of new crops, further investigation of the environmental impact, and development of better techniques to identify and track genetically engineered products.

  11. Environmental-benefit analysis of two urban waste collection systems.

    PubMed

    Aranda Usón, Alfonso; Ferreira, Germán; Zambrana Vásquez, David; Zabalza Bribián, Ignacio; Llera Sastresa, Eva

    2013-10-01

    Sustainable transportation infrastructure and travel policies aim to optimise the use of transportation systems to achieve economic and related social and environmental goals. To this end, a novel methodology based on life cycle assessment (LCA) has been developed in this study, with the aim of quantifying, in terms of CO2 emissions equivalent, the impact associated with different alternatives of waste collection systems in different urban typologies. This new approach is focussed on saving energy and raw materials and reducing the environmental impact associated with the waste collection system in urban areas, as well as allowing the design and planning of the best available technologies and most environment-friendly management. The methodology considers a large variety of variables from the point of view of sustainable urban transport such as the location and size of the urban area, the amount of solid waste generated, the level of social awareness on waste separation procedures, the distance between houses and waste collection points and the distance from the latter to the possible recovery plants and/or landfills, taking into account the material and energy recovery ratio within an integrated waste management system. As a case study, two different waste collection systems have been evaluated with this methodology in the ecocity Valdespartera located in Zaragoza, Spain, consisting of approximately 10,000 homes: (i) a system based on traditional truck transportation and manual collection, and (ii) a stationary vacuum waste collection system. Results show that, when operating at loads close to 100%, the stationary collection system has the best environmental performance in comparison with the conventional system. In contrast, when operating at load factors around 13% the environmental benefits in terms of net CO2-eq. emissions for the stationary collection system are around 60% lower in comparison with the conventional one.

  12. MASS: An automated accountability system

    SciTech Connect

    Erkkila, B.H.; Kelso, F.

    1994-08-01

    All Department of Energy contractors who manage accountable quantities of nuclear materials are required to implement an accountability system that tracks, and records the activities associated with those materials. At Los Alamos, the automated accountability system allows data entry on computer terminals and data base updating as soon as the entry is made. It is also able to generate all required reports in a timely Fashion. Over the last several years, the hardware and software have been upgraded to provide the users with all the capability needed to manage a large variety of operations with a wide variety of nuclear materials. Enhancements to the system are implemented as the needs of the users are identified. The system has grown with the expanded needs of the user; and has survived several years of changing operations and activity. The user community served by this system includes processing, materials control and accountability, and nuclear material management personnel. In addition to serving the local users, the accountability system supports the national data base (NMMSS). This paper contains a discussion of several details of the system design and operation. After several years of successful operation, this system provides an operating example of how computer systems can be used to manage a very dynamic data management problem.

  13. Water Accounting Plus (WA+) - a water accounting procedure for complex river basins based on satellite measurements

    NASA Astrophysics Data System (ADS)

    Karimi, P.; Bastiaanssen, W. G. M.; Molden, D.

    2012-11-01

    Coping with the issue of water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links hydrological flows to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper we introduce Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use on the water cycle is described explicitly by defining land use groups with common characteristics. Analogous to financial accounting, WA+ presents four sheets including (i) a resource base sheet, (ii) a consumption sheet, (iii) a productivity sheet, and (iv) a withdrawal sheet. Every sheet encompasses a set of indicators that summarize the overall water resources situation. The impact of external (e.g. climate change) and internal influences (e.g. infrastructure building) can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used for 3 out of the 4 sheets, but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

  14. General methodology: Costing, budgeting, and techniques for benefit-cost and cost-effectiveness analysis

    NASA Technical Reports Server (NTRS)

    Stretchberry, D. M.; Hein, G. F.

    1972-01-01

    The general concepts of costing, budgeting, and benefit-cost ratio and cost-effectiveness analysis are discussed. The three common methods of costing are presented. Budgeting distributions are discussed. The use of discounting procedures is outlined. The benefit-cost ratio and cost-effectiveness analysis is defined and their current application to NASA planning is pointed out. Specific practices and techniques are discussed, and actual costing and budgeting procedures are outlined. The recommended method of calculating benefit-cost ratios is described. A standardized method of cost-effectiveness analysis and long-range planning are also discussed.

  15. 26 CFR 54.4976-1T - Questions and answers relating to taxes with respect to welfare benefit funds (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...-retirement medical or life insurance benefit provided with respect to a key employee (as defined in section... separate account; (b) any post-retirement medical or life insurance benefit provided through a welfare... life insurance benefit provided with respect to a key employee will not constitute a...

  16. 26 CFR 54.4976-1T - Questions and answers relating to taxes with respect to welfare benefit funds (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-retirement medical or life insurance benefit provided with respect to a key employee (as defined in section... life insurance benefit provided with respect to a key employee will not constitute a disqualified... separate account; (b) any post-retirement medical or life insurance benefit provided through a...

  17. 26 CFR 54.4976-1T - Questions and answers relating to taxes with respect to welfare benefit funds (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-retirement medical or life insurance benefit provided with respect to a key employee (as defined in section... life insurance benefit provided with respect to a key employee will not constitute a disqualified... separate account; (b) any post-retirement medical or life insurance benefit provided through a...

  18. 20 CFR 725.538 - Reductions; effect of augmentation of benefits based on subsequent qualification of individual.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... that the benefits of a miner or surviving spouse be augmented on account of a qualified dependent is... such dependent qualifies for augmentation purposes under this part, the augmented benefits attributable... adjusted downward, if necessary, so that the permissible amount of augmented benefits (the maximum...

  19. 20 CFR 725.538 - Reductions; effect of augmentation of benefits based on subsequent qualification of individual.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... that the benefits of a miner or surviving spouse be augmented on account of a qualified dependent is... such dependent qualifies for augmentation purposes under this part, the augmented benefits attributable... adjusted downward, if necessary, so that the permissible amount of augmented benefits (the maximum...

  20. 20 CFR 725.538 - Reductions; effect of augmentation of benefits based on subsequent qualification of individual.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... that the benefits of a miner or surviving spouse be augmented on account of a qualified dependent is... such dependent qualifies for augmentation purposes under this part, the augmented benefits attributable... adjusted downward, if necessary, so that the permissible amount of augmented benefits (the maximum...

  1. 20 CFR 725.538 - Reductions; effect of augmentation of benefits based on subsequent qualification of individual.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... that the benefits of a miner or surviving spouse be augmented on account of a qualified dependent is... such dependent qualifies for augmentation purposes under this part, the augmented benefits attributable... adjusted downward, if necessary, so that the permissible amount of augmented benefits (the maximum...

  2. 20 CFR 725.538 - Reductions; effect of augmentation of benefits based on subsequent qualification of individual.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... benefits of a miner or surviving spouse be augmented on account of a qualified dependent is made as part of... dependent qualifies for augmentation purposes under this part, the augmented benefits attributable to other... necessary, so that the permissible amount of augmented benefits (the maximum amount for the number...

  3. 26 CFR 54.4976-1T - Questions and answers relating to taxes with respect to welfare benefit funds (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...-retirement medical or life insurance benefit provided with respect to a key employee (as defined in section... separate account; (b) any post-retirement medical or life insurance benefit provided through a welfare... life insurance benefit provided with respect to a key employee will not constitute a...

  4. Influence of bioaccessibility of total mercury, methyl-mercury and selenium on the risk/benefit associated to the consumption of raw and cooked blue shark (Prionace glauca).

    PubMed

    Matos, J; Lourenço, H M; Brito, P; Maulvault, A L; Martins, L L; Afonso, C

    2015-11-01

    This study aimed to identify the benefit and risk associated with raw and cooked blue shark consumption taking into account the bioaccessibility of Se, Hg and MeHg, by using in vitro digestion method. Selenium, Hg and MeHg levels were higher in cooked samples, particularly in grilled blue shark. Whereas Se bioaccessibility was above 83% in grilled samples, Hg and MeHg bioaccessibility was lower in grilled samples with values near 50%. In addition, all Se-Health Beneficial Values were negative and the molar MeHg:Se ratios were higher than one. The risk-benefit assessment yielded a maximum consumption of one yearly meal for raw or cooked blue shark, thus emphasizing the need to recommend the consumption of a wider variety of seafood species in a balanced and healthy diet.

  5. Good Accounting Skills: What More Does a Successful Accountant Need?

    ERIC Educational Resources Information Center

    Park, Leslie Jane

    1994-01-01

    Most of 189 accounting students surveyed (77% of whom were nonnative speakers of English) were not in favor of adding communication skills courses, although they recognized their importance in hiring. The area most needing improvement for nonnative speakers was vocabulary, for native speakers speaking and spelling. All preferred maintaining their…

  6. Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

    ERIC Educational Resources Information Center

    Baroutsis, Aspa

    2016-01-01

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

  7. Accountability in Arab Bedouin Schools in Israel: Accountable to Whom?

    ERIC Educational Resources Information Center

    Mizel, Omar

    2009-01-01

    "School-based management" (SBM) rose to become a prominent trend in educational reform in Western countries during the last few decades of the 20th century and has likewise been introduced into a number of Asian and African nations. A key component of SBM is the increase of internal accountability within the school with the aim of…

  8. Incorporating Calculators into the Accounting Curriculum. Accounting II.

    ERIC Educational Resources Information Center

    Clayton, John

    This document is a guide to aid teachers in incorporating the use of calculators in the high school Accounting II curriculum. The guide contains 16 learning modules. Each module consists of an introductory explanation, student performance objectives, content of the module, and teaching suggestions for using calculators in each application of…

  9. A Liberal Account of Addiction

    PubMed Central

    Foddy, Bennett; Savulescu, Julian

    2014-01-01

    Philosophers and psychologists have been attracted to two differing accounts of addictive motivation. In this paper, we investigate these two accounts and challenge their mutual claim that addictions compromise a person’s self-control. First, we identify some incompatibilities between this claim of reduced self-control and the available evidence from various disciplines. A critical assessment of the evidence weakens the empirical argument for reduced autonomy. Second, we identify sources of unwarranted normative bias in the popular theories of addiction that introduce systematic errors in interpreting the evidence. By eliminating these errors, we are able to generate a minimal, but correct account, of addiction that presumes addicts to be autonomous in their addictive behavior, absent further evidence to the contrary. Finally, we explore some of the implications of this minimal, correct view. PMID:24659901

  10. Benefits in Cash or in Kind? A Community Consultation on Types of Benefits in Health Research on the Kenyan Coast

    PubMed Central

    Njue, Maureen; Molyneux, Sassy; Kombe, Francis; Mwalukore, Salim; Kamuya, Dorcas; Marsh, Vicki

    2015-01-01

    Background Providing benefits and payments to participants in health research, either in cash or in kind, is a common but ethically controversial practice. While much literature has concentrated on appropriate levels of benefits or payments, this paper focuses on less well explored ethical issues around the nature of study benefits, drawing on views of community members living close to an international health research centre in Kenya. Methods The consultation, including 90 residents purposively chosen to reflect diversity, used a two-stage deliberative process. Five half-day workshops were each followed by between two and four small group discussions, within a two week period (total 16 groups). During workshops and small groups, facilitators used participatory methods to share information, and promote reflection and debate on ethical issues around types of benefits, including cash, goods, medical and community benefits. Data from workshop and field notes, and voice recordings of small group discussions, were managed using Nvivo 10 and analysed using a Framework Analysis approach. Findings and Conclusions The methods generated in-depth discussion with high levels of engagement. Particularly for the most-poor, under-compensation of time in research carries risks of serious harm. Cash payments may best support compensation of costs experienced; while highly valued, goods and medical benefits may be more appropriate as an ‘appreciation’ or incentive for participation. Community benefits were seen as important in supporting but not replacing individual-level benefits, and in building trust in researcher-community relations. Cash payments were seen to have higher risks of undue inducement, commercialising relationships and generating family conflicts than other benefits, particularly where payments are high. Researchers should consider and account for burdens families may experience when children are involved in research. Careful context-specific research planning

  11. High ratio recirculating gas compressor

    DOEpatents

    Weinbrecht, John F.

    1989-01-01

    A high ratio positive displacement recirculating rotary compressor is disclosed. The compressor includes an integral heat exchanger and recirculation conduits for returning cooled, high pressure discharge gas to the compressor housing to reducing heating of the compressor and enable higher pressure ratios to be sustained. The compressor features a recirculation system which results in continuous and uninterrupted flow of recirculation gas to the compressor with no direct leakage to either the discharge port or the intake port of the compressor, resulting in a capability of higher sustained pressure ratios without overheating of the compressor.

  12. High ratio recirculating gas compressor

    DOEpatents

    Weinbrecht, J.F.

    1989-08-22

    A high ratio positive displacement recirculating rotary compressor is disclosed. The compressor includes an integral heat exchanger and recirculation conduits for returning cooled, high pressure discharge gas to the compressor housing to reducing heating of the compressor and enable higher pressure ratios to be sustained. The compressor features a recirculation system which results in continuous and uninterrupted flow of recirculation gas to the compressor with no direct leakage to either the discharge port or the intake port of the compressor, resulting in a capability of higher sustained pressure ratios without overheating of the compressor. 10 figs.

  13. 31 CFR Appendix A to Part 212 - Model Notice to Account Holder

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Model Notice to Account Holder A Appendix A to Part 212 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... CONTAINING FEDERAL BENEFIT PAYMENTS Pt. 212, App. A Appendix A to Part 212—Model Notice to Account Holder...

  14. 77 FR 56714 - Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-13

    ... Information Collection (Annual-Final Report and Account) Activities Under OMB Review AGENCY: Veterans Benefits... . Please refer to ``OMB Control No. 2900-0017.'' SUPPLEMENTARY INFORMATION: Titles: a. Annual-Final Report.... Estimated Annual Burden: a. Annual-Final Report and Account, VA Form 21-4706--1,100. b. Federal......

  15. Managerial accounting applications in radiology.

    PubMed

    Lexa, Frank James; Mehta, Tushar; Seidmann, Abraham

    2005-03-01

    We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making.

  16. 26 CFR 1.436-1 - Limits on benefits and benefit accruals under single employer defined benefit plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Limits on benefits and benefit accruals under... § 1.436-1 Limits on benefits and benefit accruals under single employer defined benefit plans. (a...) Limitations on prohibited payments. (1) AFTAP less than 60 percent. (2) Bankruptcy. (3) Limited payment...

  17. Directed forgetting benefits motor sequence encoding.

    PubMed

    Tempel, Tobias; Frings, Christian

    2016-04-01

    Two experiments investigated directed forgetting of newly learned motor sequences. Concurrently with the list method of directed forgetting, participants successively learned two lists of motor sequences. Each sequence consisted of four consecutive finger movements. After a short distractor task, a recall test was given. Both experiments compared a forget group that was instructed to forget list-1 items with a remember group not receiving a forget instruction. We found that the instruction to forget list 1 enhanced recall of subsequently learned motor sequences. This benefit of directed forgetting occurred independently of costs for list 1. A mediation analysis showed that the encoding accuracy of list 2 was a mediator of the recall benefit, that is, the more accurate execution of motor sequences of list 2 after receiving a forget instruction for list 1 accounted for better recall of list 2. Thus, the adaptation of the list method to motor action provided more direct evidence on the effect of directed forgetting on subsequent learning. The results corroborate the assumption of a reset of encoding as a consequence of directed forgetting.

  18. Aerodynamic Properties of Rough Surfaces with High Aspect-Ratio Roughness Elements: Effect of Aspect Ratio and Arrangements

    NASA Astrophysics Data System (ADS)

    Sadique, Jasim; Yang, Xiang I. A.; Meneveau, Charles; Mittal, Rajat

    2016-12-01

    We examine the effect of varying roughness-element aspect ratio on the mean velocity distributions of turbulent flow over arrays of rectangular-prism-shaped elements. Large-eddy simulations (LES) in conjunction with a sharp-interface immersed boundary method are used to simulate spatially-growing turbulent boundary layers over these rough surfaces. Arrays of aligned and staggered rectangular roughness elements with aspect ratio >1 are considered. First the temporally- and spatially-averaged velocity profiles are used to illustrate the aspect-ratio effects. For aligned prisms, the roughness length (z_o ) and the friction velocity (u_* ) increase initially with an increase in the roughness-element aspect ratio, until the values reach a plateau at a particular aspect ratio. The exact value of this aspect ratio depends on the coverage density. Further increase in the aspect ratio changes neither z_o , u_* nor the bulk flow above the roughness elements. For the staggered cases, z_o and u_* continue to increase for the surface coverage density and the aspect ratios investigated. To model the flow response to variations in roughness aspect ratio, we turn to a previously developed phenomenological volumetric sheltering model (Yang et al., in J Fluid Mech 789:127-165, 2016), which was intended for low to moderate aspect-ratio roughness elements. Here, we extend this model to account for high aspect-ratio roughness elements. We find that for aligned cases, the model predicts strong mutual sheltering among the roughness elements, while the effect is much weaker for staggered cases. The model-predicted z_o and u_* agree well with the LES results. Results show that the model, which takes explicit account of the mutual sheltering effects, provides a rapid and reliable prediction method of roughness effects in turbulent boundary-layer flows over arrays of rectangular-prism roughness elements.

  19. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-46 Section... Requirements § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for... public accountant to conduct an examination of the financial statements of the plan; (2) Include...

  20. 29 CFR 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-46 Section... Requirements § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for... public accountant to conduct an examination of the financial statements of the plan; (2) Include...

  1. Prisoners Receiving Social Security and Other Federal Retirement, Disability, and Education Benefits.

    ERIC Educational Resources Information Center

    Comptroller General of the U.S., Washington, DC.

    Because of public concern over prisoners receiving cash benefits from Social Security Administration (SSA) and Veterans' Administration (VA) programs, the General Accounting Office (GAO) conducted a study to estimate the number of prisoners currently receiving cash, social security, other federal retirement, disability, and educational benefits.…

  2. 31 CFR Appendix B to Part 212 - Form of Notice of Right to Garnish Federal Benefits

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Form of Notice of Right to Garnish Federal Benefits B Appendix B to Part 212 Money and Finance: Treasury Regulations Relating to Money and... ACCOUNTS CONTAINING FEDERAL BENEFIT PAYMENTS Pt. 212, App. B Appendix B to Part 212—Form of Notice of...

  3. Estimating the climate and air quality benefits of aviation fuel and emissions reductions

    NASA Astrophysics Data System (ADS)

    Dorbian, Christopher S.; Wolfe, Philip J.; Waitz, Ian A.

    2011-05-01

    associated with CO 2 alone (all else being equal). For a non-CO 2 to CO 2 ratio based on economic damage costs, we find a central value of 1.8 at a 3% discount rate, with a range from 0.6 to 2.5 for the upper and lower bounds of scientific and scenario-based uncertainty. Since estimating the co-benefits in this way is an important requirement for cost-benefit analyses, we also provide estimates of the air quality benefits of aviation fuel burn reduction in a similar format. We find the marginal damage costs of aircraft emissions below 3000 feet to be of similar magnitude to the climate costs on a per unit fuel burn basis, or an order of magnitude smaller on a per flight basis since we take no account of the air quality impacts of emissions above 3000 feet where the majority of fuel is consumed for the fleet.

  4. Systematic Interventions for Teaching Ratios

    ERIC Educational Resources Information Center

    Hunter, Amy E.; Bush, Sarah B.; Karp, Karen

    2014-01-01

    Mathematics interventions for struggling students supplement regular instruction and are frequently implemented through computer programs and activity sheet practice (Swanson et al. 2012). However, students with foundational misunderstandings do not benefit from additional drill and practice alone. Instead, interventions that balance concepts with…

  5. Cancer clinical trial participants' assessment of risk and benefit

    PubMed Central

    Ulrich, Connie M.; Ratcliffe, Sarah J.; Wallen, Gwenyth R.; Zhou, Qiuping (Pearl); Knafl, Kathleen; Grady, Christine

    2015-01-01

    Background The purpose of this article is to examine the extent to which cancer clinical trial participants assess the benefits and risks of research participation before enrollment. Methods One hundred and ten oncology research participants enrolled in cancer clinical research in a large Northeastern cancer center responded to a self-administered questionnaire on perceptions about cancer clinical trials. Results Of the participants, 51.6% reported they did not directly assess the benefits or risks. Educational level, age, employment, treatment options, insurance, and spiritual–religious beliefs were significantly associated with whether participants assessed risk and benefits. Those who felt well informed were more likely to have assessed the benefits and risks at enrollment than those who did not feel well informed (odds ratio [OR] = 3.92, p = .014); of those who did not assess the risks and benefits, 21% did not feel well informed at enrollment (p = .001). Those who agreed that the clinical trial helped pay the costs of the care had nearly three times the odds of not assessing risks and benefits compared to those who disagreed. Conclusion Our findings have important implications for understanding the role of assessing risks and benefits in the research participation decisions of patients with cancer and call for further understanding of why participants are not assessing information believed to be essential for autonomous informed decisions. PMID:26709381

  6. Pressure Ratio to Thermal Environments

    NASA Technical Reports Server (NTRS)

    Lopez, Pedro; Wang, Winston

    2012-01-01

    A pressure ratio to thermal environments (PRatTlE.pl) program is a Perl language code that estimates heating at requested body point locations by scaling the heating at a reference location times a pressure ratio factor. The pressure ratio factor is the ratio of the local pressure at the reference point and the requested point from CFD (computational fluid dynamics) solutions. This innovation provides pressure ratio-based thermal environments in an automated and traceable method. Previously, the pressure ratio methodology was implemented via a Microsoft Excel spreadsheet and macro scripts. PRatTlE is able to calculate heating environments for 150 body points in less than two minutes. PRatTlE is coded in Perl programming language, is command-line-driven, and has been successfully executed on both the HP and Linux platforms. It supports multiple concurrent runs. PRatTlE contains error trapping and input file format verification, which allows clear visibility into the input data structure and intermediate calculations.

  7. Continually variable transmission having fixed ratio and variable ratio mechanisms

    SciTech Connect

    Moan, R.D

    1989-06-06

    This patent describes a transmission for producing a stepless, continually variable range of ratios of the speed of its output to its input comprising: a fluid coupling having an impeller adapted for connection to a power source and a turbine hydrodynamically connected to the impeller; as planetary gearset having a ring gear, a sun gear, a first set of planet pinions meshing with the sun gear, a second set of planet pinions meshing with the first set of pinions and with the ring gear, and a pinion carrier on which the first and second sets of pinions are rotatably supported; first drive means drivable connecting the turbine and the sun gear for producing a variable speed ratio therebetween having a range between an underdrive ratio and an overdrive ratio; second drive means drivably connecting the impeller and the ring gear for producing a fixed speed ratio therebetween; a first clutch means for drivably connecting and disconnecting the ring gear and the second drive means; and a second clutch means for drivably connecting and disconnecting the first drive means and the pinion carrier.

  8. Academic Accountability and State Intervention.

    ERIC Educational Resources Information Center

    Duncan, John W.

    This speech discusses the national emerging trend toward state intervention in local educational processes as part of the academic accountability movement. It provides examples of reforms and improvements whereby state intervention furnished local school improvement. The address focuses on state intervention in Jersey City, New Jersey; predicts…

  9. VOE Accounting: Scope and Sequence.

    ERIC Educational Resources Information Center

    Nashville - Davidson County Metropolitan Public Schools, TN.

    This guide, which was written as an initial step in the development of a systemwide articulated curriculum sequence for all vocational programs within the Metropolitan Nashville Public School System, outlines the suggested scope and sequence of a 2-year program in accounting. The guide consists of a course description; general course objectives;…

  10. Career Expectations of Accounting Students

    ERIC Educational Resources Information Center

    Elam, Dennis; Mendez, Francis

    2010-01-01

    The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom.…

  11. Kant's Account of Moral Education

    ERIC Educational Resources Information Center

    Giesinger, Johannes

    2012-01-01

    While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…

  12. Accountability: Stepping Stones to Success

    ERIC Educational Resources Information Center

    Loy, Darcy

    2010-01-01

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

  13. Aqueous Processing Material Accountability Instrumentation

    SciTech Connect

    Robert Bean

    2007-09-01

    Increased use of nuclear power will require new facilities. The U.S. has not built a new spent nuclear fuel reprocessing facility for decades. Reprocessing facilities must maintain accountability of their nuclear fuel. This survey report on the techniques used in current aqueous reprocessing facilities, and provides references to source materials to assist facility design efforts.

  14. 77 FR 40253 - Reserve Account

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

    ... Rural Housing Service 7 CFR Part 3560 RIN 0575-AC66 Reserve Account AGENCY: Rural Housing Service, USDA. ACTION: Final rule. SUMMARY: Through this action, the Rural Housing Service (RHS) is amending its... Preservation and Direct Loan Division, Rural Housing Service, U.S. Department of Agriculture, STOP 0781,...

  15. Charter Schools and Democratic Accountability

    ERIC Educational Resources Information Center

    Henig, Jeffrey R.

    2017-01-01

    In this article, Jeffrey R. Henig states that there is no strong accountability at charter schools without the strong oversight of public officials. When charter schooling first erupted on the scene, policymakers and citizens had little choice but to base their reactions on theory, ideology, or hunch. However twenty-five years in, there is still…

  16. Converting accounts receivable into cash.

    PubMed

    Folk, M D; Roest, P R

    1995-09-01

    In recent years, increasing numbers of healthcare providers have converted their accounts receivable into cash through a process called securitization. This practice has gained popularity because it provides a means to raise capital necessary to healthcare organizations. Although securitization transactions can be complex, they may provide increased financial flexibility to providers as they prepare for continuing change in the healthcare industry.

  17. JSC interactive basic accounting system

    NASA Technical Reports Server (NTRS)

    Spitzer, J. F.

    1978-01-01

    Design concepts for an interactive basic accounting system (IBAS) are considered in terms of selecting the design option which provides the best response at the lowest cost. Modeling the IBAS workload and applying this workload to a U1108 EXEC 8 based system using both a simulation model and the real system is discussed.

  18. Accountable Professional Practice in ELT

    ERIC Educational Resources Information Center

    Farmer, Frank

    2006-01-01

    Professionalism is widely thought to be desirable in ELT, and at the same time institutions are taking seriously the need to evaluate their teachers. This article presents a general approach to professionalism focused on the accountability of the professional to the client based on TESOL's (2000) classification of adult ELT within eight general…

  19. Accountability Is a Calculated Effort

    ERIC Educational Resources Information Center

    Vekich, Michael; Coborn, Daniel

    2004-01-01

    As part-time volunteer members who have few direct operational duties, board members constantly are bombarded with information on matters ranging from strategic plans to operating budgets to tuition rates to parking permits. In the end, it is they who are accountable for all activities that occur in their institutions and systems. The need for…

  20. Accountability in Adult Farmer Education

    ERIC Educational Resources Information Center

    Callanan, Paul J.; Jackson, Dennis L.

    1978-01-01

    Two instructors write about some ideas they have implemented in their farm management program to help measure accountability. They describe the Minnesota Farm Business Analysis, use of the analysis summary book, income tax management, and budgeting and cash flow planning. (MF)