Science.gov

Sample records for account benefits ratio

  1. 76 FR 9939 - Garnishment of Accounts Containing Federal Benefit Payments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-23

    ... Service Retirement System benefits and Federal Employee Retirement System benefits. See 75 FR 20299. The... current balance of the account, whichever is lower. DATES: This interim final rule is effective May 1... lesser of the sum of such exempt payments or the balance of the account on the date of the account...

  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. 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. PMID:10387163

  4. 75 FR 20299 - Garnishment of Accounts Containing Federal Benefit Payments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ...Treasury, SSA, VA, RRB and OPM (Agencies) are publishing for comment a proposed rule to implement statutory restrictions on the garnishment of Federal benefit payments. The Agencies are taking this action in response to recent developments in technology and debt collection practices that have led to an increase in the freezing of accounts containing Federal benefit payments. The proposed rule......

  5. 75 FR 36015 - Uniformed Services Accounts and Death Benefits; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-24

    ... Stokes at (202) 942-1645. Correction In proposed rule FR Doc. 2010-14741 beginning on page 34654 in the...; ] 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...

  6. Accountability for Community Benefit: A Reasonable Expectation for Canadian Hospitals.

    PubMed

    Graham, J Ross

    2016-05-01

    North American hospitals have historically struggled to engage in prevention and health promotion activities because they have not been incentivized or held accountable for doing so. However, in order to be exempt from federal taxes, 3,000 non-profit hospitals in the US must now regularly assess the health status of the communities they serve, and take action to address identified health needs. This is called "accountability for community benefit," and it is required under the Patient Protection and Affordable Care Act (commonly known as Obamacare). A modified version of accountability for community benefit warrants exploration in the Canadian context, as it may support Canadian hospitals to direct resources towards prevention and health promotion activities - something many Canadian hospitals want to do, but struggle with in the current accountability environment. This is an important health policy topic because even a small shift in focus by hospitals towards prevention and health promotion has the potential to improve population health and reduce healthcare demand. PMID:27232233

  7. Accountability for Community Benefit: A Reasonable Expectation for Canadian Hospitals.

    PubMed

    Graham, J Ross

    2016-05-01

    North American hospitals have historically struggled to engage in prevention and health promotion activities because they have not been incentivized or held accountable for doing so. However, in order to be exempt from federal taxes, 3,000 non-profit hospitals in the US must now regularly assess the health status of the communities they serve, and take action to address identified health needs. This is called "accountability for community benefit," and it is required under the Patient Protection and Affordable Care Act (commonly known as Obamacare). A modified version of accountability for community benefit warrants exploration in the Canadian context, as it may support Canadian hospitals to direct resources towards prevention and health promotion activities - something many Canadian hospitals want to do, but struggle with in the current accountability environment. This is an important health policy topic because even a small shift in focus by hospitals towards prevention and health promotion has the potential to improve population health and reduce healthcare demand.

  8. 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

  9. 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

  10. 75 FR 44065 - Uniformed Services Accounts and Death Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-28

    ... published a proposed rule with request for comments in the Federal Register (75 FR 34654, June 18, 2010... insanity, and require a notary to witness disclaimers of death benefits. DATES: This rule is...

  11. 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.

  12. 78 FR 32099 - Garnishment of Accounts Containing Federal Benefit Payments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-29

    ... System benefits. See 75 FR 20299. The Agencies received 586 comments on the proposed rule. On February 23, 2011, the Agencies published an interim final rule and request for public comment. See 76 FR 9939. The... final rule. See 76 FR 9939, 9941. The Agencies are not adopting the suggestion that creditors be...

  13. 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. PMID:27208591

  14. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounts. 330.14 Section 330.14 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan accounts. (a) “Pass-through” insurance. Any deposits of an employee benefit plan in an insured...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounts. 330.14 Section 330.14 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan accounts. (a) “Pass-through” insurance. Any deposits of an employee benefit plan in an insured...

  16. "There Are No Known Benefits . . .": Considering the Risk/Benefit Ratio of Qualitative Research.

    PubMed

    Opsal, Tara; Wolgemuth, Jennifer; Cross, Jennifer; Kaanta, Tanya; Dickmann, Ellyn; Colomer, Soria; Erdil-Moody, Zeynep

    2016-07-01

    Institutional review boards (IRBs) are responsible for weighing the risks and benefits of research participation. Qualitative researchers note numerous instances where IRB ethical frameworks fail to align with the ethics of their research projects and point out that IRB understandings of the benefits and risks of research often differ from those of the participants they seek to protect. This qualitative cross-case research investigates participants' interview experiences in six qualitative studies that differed in their methods, subject of focus, and populations. Our findings indicate that contemporary IRBs' use of population "vulnerability" and topic "sensitivity" to assess project risk does not adequately determine the benefits, risks, or ethicality of research. We recommend that IRBs treat as real the evidence for benefits in qualitative research, recognize that sensitivity and vulnerability do not predict risk, and encourage researchers to attend to relationships in their projects.

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

    PubMed

    Gray, Bradford H; Schlesinger, Mark

    2009-01-01

    Under Internal Revenue Service requirements, nonprofit hospitals will begin filing new community benefit reports in 2010. Maryland has had similar requirements since 2004. This paper, based on interviews at 20 hospitals, describes how Maryland's requirements affected hospitals and their activities. Increases in reported community benefit expenditures since the program began are due to both changes in activities and better data capture. Charity care accounts for one-third of community benefit dollars. A key distinction concerns whether hospitals take an accounting or managerial approach to community benefit. The Maryland experience suggests the issues that will arise when the national requirements are implemented. PMID:19694387

  18. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... pension funds or to insurance companies for pension purposes. (3) Group and life insurance premiums..., hospital, and death benefits, or insurance related to this account. Include, also, expenses incurred in... benefits or insurance. (6) Payments to employees incapacitated for service or on leave of absence...

  19. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 926, Employee pensions and benefits. 367.9260 Section 367.9260 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  20. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 926, Employee pensions and benefits. 367.9260 Section 367.9260 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  1. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 926, Employee pensions and benefits. 367.9260 Section 367.9260 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

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

    PubMed

    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.

  3. 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

  4. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 228.3, Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  5. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    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 228.3, Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  6. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 228.3, Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  7. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 228.3, Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  8. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 228.3, Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  9. Gauging the Impact: Postretirement Health Benefits and the New Accounting Rules.

    ERIC Educational Resources Information Center

    Monrad, Elizabeth; And Others

    1990-01-01

    A research team answers questions about implications of new Financial Accounting Standards Board rules for reporting health and other nonpension retirement benefits. Business and human resources officers are urged to address the issue soon because action taken early can lessen the impact of the rules' impact and improve cost management.…

  10. 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.

  11. Lymph node ratio may predict the benefit of postoperative radiotherapy in node-positive cervical cancer

    PubMed Central

    He, Zhen-Yu; Sun, Jia-Yuan; Li, Feng-Yan; Lin, Huan-Xin; You, Ke-Li

    2016-01-01

    The standard treatment for node-positive cervical cancer after radical hysterectomy is pelvic radiotherapy and concurrent chemotherapy. Given the potential toxicity of postoperative radiotherapy, we used the lymph node ratio (LNR) to assess the benefit of postoperative radiotherapy in lymph node-positive cervical cancer patients. Data from the Surveillance Epidemiology and End Results database (1988–2010) were analyzed using Kaplan–Meier and Cox regression proportional hazard analysis. A total of 2,269 eligible patients were identified (median follow-up, 78.0 months); 1,863 (82.1%) patients received postoperative radiotherapy. In both univariate and multivariate analysis multivariate analysis, a higher LNR was significantly associated with a poorer outcome. A LNR > 0.16 was associated with poorer cervical cancer-related survival (CCSS) (hazard Ratio [HR] 1.376, confidence interval [CI] 1.082–1.750; P < 0.001) and overall survival (OS) (HR 1.287, CI 1.056–1.569; P = 0.012). Postoperative radiotherapy was only associated with survival benefits in patients with a LNR > 0.16 (CCSS, P < 0.001; OS, P < 0.001) and not in patients with a LNR ≤ 0.16 (CCSS, P = 0.620; OS, P = 0.167); these trends were not affected by number of removed lymph nodes. A higher LNR is associated with a poorer survival in lymph node-positive cervical cancer. The survival benefits of postoperative radiotherapy appear to be limited to patients with a LNR > 0.16. PMID:27105541

  12. Lymph node ratio may predict the benefit of postoperative radiotherapy in node-positive cervical cancer.

    PubMed

    Zhou, Juan; Chen, Qiong-Hua; Wu, San-Gang; He, Zhen-Yu; Sun, Jia-Yuan; Li, Feng-Yan; Lin, Huan-Xin; You, Ke-Li

    2016-05-17

    The standard treatment for node-positive cervical cancer after radical hysterectomy is pelvic radiotherapy and concurrent chemotherapy. Given the potential toxicity of postoperative radiotherapy, we used the lymph node ratio (LNR) to assess the benefit of postoperative radiotherapy in lymph node-positive cervical cancer patients. Data from the Surveillance Epidemiology and End Results database (1988-2010) were analyzed using Kaplan-Meier and Cox regression proportional hazard analysis. A total of 2,269 eligible patients were identified (median follow-up, 78.0 months); 1,863 (82.1%) patients received postoperative radiotherapy. In both univariate and multivariate analysis multivariate analysis, a higher LNR was significantly associated with a poorer outcome. A LNR > 0.16 was associated with poorer cervical cancer-related survival (CCSS) (hazard Ratio [HR] 1.376, confidence interval [CI] 1.082-1.750; P < 0.001) and overall survival (OS) (HR 1.287, CI 1.056-1.569; P = 0.012). Postoperative radiotherapy was only associated with survival benefits in patients with a LNR > 0.16 (CCSS, P < 0.001; OS, P < 0.001) and not in patients with a LNR ≤ 0.16 (CCSS, P = 0.620; OS, P = 0.167); these trends were not affected by number of removed lymph nodes. A higher LNR is associated with a poorer survival in lymph node-positive cervical cancer. The survival benefits of postoperative radiotherapy appear to be limited to patients with a LNR > 0.16. PMID:27105541

  13. Using Benefit-Cost Ratio to Select Universal Newborn Hearing Screening Test Criteria

    PubMed Central

    Porter, Heather L.; Neely, Stephen T.; Gorga, Michael P.

    2009-01-01

    Objectives Current protocols presumably use criteria that are chosen on the basis of the sensitivity and specificity rates they produce. Such an approach emphasizes test performance, but does not include societal implications of the benefit of early identification. The purpose of the present analysis was to evaluate an approach to selecting criteria for use in UNHS programs that utilizes BCR to demonstrate an alternative method to audiologists, administrators, and others involved in UNHS protocol decisions. Design Existing data from over 1200 ears were used to analyze benefit-cost ratio (BCR) as a function of DPOAE level. These data were selected because both audiometric and DPOAE data were available on every ear. Although these data were not obtained in newborns, this compromise was necessary because audiometric outcomes (especially in infants with congenital hearing loss) in neonates are either lacking or limited in number. As such, it is important to note that the characteristics of responses from the group of subjects that formed the bases of the present analyses are different from those for neonates. This limits the extent to which actual criterion levels can be selected but should not affect the general approach of using BCR as a framework for considering UNHS criteria. Estimates of the prevalence of congenital hearing loss identified through UNHS in 37 states and U.S. territories in 2004 were used to calculate BCR. A range of estimates for the lifetime monetary benefits and yearly costs for UNHS were used, based on data available in the literature. Still, exact benefits and costs are difficult to know. Both one-step (DPOAE alone) and two-step (DPOAE followed by AABR) screening paradigms were considered in the calculation of BCR. The influence of middle-ear effusion was simulated by incorporating a range of expected DPOAE level reductions into an additional BCR analyses. Results Our calculations indicate that for a range of proposed benefit and cost estimates

  14. Medicare program; medical loss ratio requirements for the Medicare Advantage and the Medicare Prescription Drug Benefit Programs.

    PubMed

    2013-05-23

    This final rule implements new medical loss ratio (MLR) requirements for the Medicare Advantage Program and the Medicare Prescription Drug Benefit Program established under the Patient Protection and Affordable Care Act.

  15. 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.

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

    NASA Astrophysics Data System (ADS)

    Yu, Jing; Cheng, Siwei; Xu, Bin

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

  17. 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

  18. '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.

  19. 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…

  20. Accountability.

    ERIC Educational Resources Information Center

    Mullen, David J., Ed.

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

  1. 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.…

  2. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

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

  3. 49 CFR 1242.38 - Fringe benefits (account 12-26-00).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... of common salaries and wages in administration, locomotive repair and maintenance, machinery repair, equipment damaged, and dismantling retired road property (accounts 11-26-01, 11-26-41, 11-26-40,...

  4. 49 CFR 1242.38 - Fringe benefits (account 12-26-00).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... of common salaries and wages in administration, locomotive repair and maintenance, machinery repair, equipment damaged, and dismantling retired road property (accounts 11-26-01, 11-26-41, 11-26-40,...

  5. 49 CFR 1242.38 - Fringe benefits (account 12-26-00).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... of common salaries and wages in administration, locomotive repair and maintenance, machinery repair, equipment damaged, and dismantling retired road property (accounts 11-26-01, 11-26-41, 11-26-40,...

  6. 49 CFR 1242.38 - Fringe benefits (account 12-26-00).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... of common salaries and wages in administration, locomotive repair and maintenance, machinery repair, equipment damaged, and dismantling retired road property (accounts 11-26-01, 11-26-41, 11-26-40,...

  7. 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…

  8. 20 CFR 416.665 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... certain State institutions that participate in a separate onsite review program). We may verify how your... your payee to receive your benefits in person at the local Social Security field office or a United States Government facility that we designate serving the area in which you reside. The decision to...

  9. 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…

  10. 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.

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AFFECTING CREDIT UNIONS SHARE INSURANCE AND APPENDIX Clarification and Definition of Account Insurance... to $250,000 (which amount shall be subject to inflation adjustments as provided under section 11(a)(1... aggregate up to $250,000 (which amount shall be subject to inflation adjustments as provided under...

  12. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... funds are irrevocably devoted to pension purposes, and payments for employee accident, sickness... not the result of occupational injuries. (5) Payments for accident, sickness, hospital, and death... of non-occupational sickness may be charged to the appropriate labor account rather than to...

  13. 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…

  14. Single versus multiple session stereotactic body radiotherapy for spinal metastasis: the risk-benefit ratio.

    PubMed

    Redmond, Kristin J; Sahgal, Arjun; Foote, Matthew; Knisely, Jonathan; Gerszten, Peter C; Chao, Samuel T; Suh, John H; Sloan, Andrew E; Chang, Eric L; Machtay, Mitchell; Lo, Simon S

    2015-01-01

    Spine stereotactic body radiation therapy represents an important advancement in the management of spinal metastases that allows precise delivery of ablative doses of radiation therapy with excellent local control. Although the technique is being increasingly used in clinical practice, the optimal fractionation schedule remains uncertain. In this perspective paper, we review radiobiologic principles that support the use of multiple- versus single-fraction spine stereotactic body radiation therapy schedules and clinical data supporting the multiple-fraction approach. Specifically, we suggest that there may be a local control benefit of fractionation, while helping to limit the risk of toxicities such as vertebral body fracture, pain flare and radiation myelopathy. We conclude with future directions and the need for future study on this important topic.

  15. Accounting for between-study variation in incremental net benefit in value of information methodology.

    PubMed

    Willan, Andrew R; Eckermann, Simon

    2012-10-01

    Previous applications of value of information methods for determining optimal sample size in randomized clinical trials have assumed no between-study variation in mean incremental net benefit. By adopting a hierarchical model, we provide a solution for determining optimal sample size with this assumption relaxed. The solution is illustrated with two examples from the literature. Expected net gain increases with increasing between-study variation, reflecting the increased uncertainty in incremental net benefit and reduced extent to which data are borrowed from previous evidence. Hence, a trial can become optimal where current evidence is sufficient assuming no between-study variation. However, despite the expected net gain increasing, the optimal sample size in the illustrated examples is relatively insensitive to the amount of between-study variation. Further percentage losses in expected net gain were small even when choosing sample sizes that reflected widely different between-study variation.

  16. Consumers as mental health providers: first-person accounts of benefits and limitations.

    PubMed

    Mowbray, C T; Moxley, D P; Collins, M E

    1998-11-01

    Community support programs are increasingly establishing paid service positions designated exclusively for consumers. Project WINS (Work Incentives and Needs Study), a hybrid case management-vocational program for individuals with severe mental illness, used consumers as peer support specialists (PSSs) to supplement professional roles. Semistructured interviews were conducted with PSSs about 12 months after their employment ended. They identified substantial personal benefits specific to consumer-designated roles (e.g., a "safe" employment setting with accommodations) and general benefits from employment. Problems described were just as numerous, encompassing attitudes toward assigned peers and costs to their own well-being. Critical commentary addressed program operations (structure, supervision, and training needs) and problems in the mental health system. The authors discuss the changed sense of self that service provider roles can create for consumers and suggest that mental health administrators provide anticipatory socialization for this service innovation throughout their agencies and ongoing supports for consumers in their new roles.

  17. 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.

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 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...

  20. 49 CFR 1242.29 - Fringe benefits (accounts 12-17-00, 12-18-00, and 12-19-00).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 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...

  1. 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...

  2. Invalid retro-cues can eliminate the retro-cue benefit: Evidence for a hybridized account

    PubMed Central

    Gözenman, Filiz; Tanoue, Ryan T.; Metoyer, Terina; Berryhill, Marian E.

    2014-01-01

    The contents of visual working memory (VWM) are capacity limited and require frequent updating. The retrospective cueing (retro-cueing) paradigm clarifies how directing internal attention among VWM items boosts VWM performance. In this paradigm a cue appears prior to retrieval, but after encoding and maintenance. The retro-cue effect (RCE) refers to superior VWM after valid versus neutral retro-cues. Here we investigated the effect of the invalid retro-cues inclusion on VWM performance. We conducted two pairs of experiments changing both probe type (recognition/recall) and in the presence/absence of invalid retro-cue trials. Furthermore, to fully characterize these effects over time we also used extended post-retro-cue delay durations. In the first set of experiments probing VWM using recognition indicated that the RCE remained consistent in magnitude with or without invalid retro-cue trials. In the second set of experiments VWM was probed with recall. Here, the RCE was eliminated when invalid retro-cues were included. This finer-grained measure of VWM fidelity showed that all items were subject to decay over time. We conclude that the invalid retro-cues impaired the protection of validly cues items, but they remain accessible, suggesting greater concordance with a prioritization account. PMID:25045904

  3. Invalid retro-cues can eliminate the retro-cue benefit: Evidence for a hybridized account.

    PubMed

    Gözenman, Filiz; Tanoue, Ryan T; Metoyer, Terina; Berryhill, Marian E

    2014-10-01

    The contents of visual working memory (VWM) are capacity limited and require frequent updating. The retrospective cueing (retro-cueing) paradigm clarifies how directing internal attention among VWM items boosts VWM performance. In this paradigm a cue appears prior to retrieval, but after encoding and maintenance. The retro-cue effect (RCE) refers to superior VWM after valid versus neutral retro-cues. Here we investigated the effect of the invalid retro-cues' inclusion on VWM performance. We conducted 2 pairs of experiments, changing both probe type (recognition and recall) as well as presence and absence of invalid retro-cue trials. Furthermore, to fully characterize these effects over time, we used extended post-retro-cue delay durations. In the first set of experiments, probing VWM using recognition indicated that the RCE remained consistent in magnitude with or without invalid retro-cue trials. In the second set of experiments, VWM was probed with recall. Here, the RCE was eliminated when invalid retro-cues were included. This finer-grained measure of VWM fidelity showed that all items were subject to decay over time. We conclude that the invalid retro-cues impaired the protection of validly cues items, but they remain accessible, suggesting greater concordance with a prioritization account. PMID:25045904

  4. 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.

  5. 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

    ... on account of certain Social Security increases. 1.401(a)-15 Section 1.401(a)-15 Internal Revenue... decreased on account of certain Social Security increases. (a) In general. Under section 401(a)(15), a trust...-separation social security benefit increase effective after the later of— (i) September 2, 1974, or (ii)...

  6. Benefit of depolarization ratio at λ = 1064 nm for the retrieval of the aerosol microphysics from lidar measurements

    NASA Astrophysics Data System (ADS)

    Gasteiger, J.; Freudenthaler, V.

    2014-11-01

    A better quantification of aerosol properties is required for improving the modelling of aerosol effects on weather and climate. This task is methodologically demanding due to the diversity of the microphysical properties of aerosols and the complex relation between their microphysical and optical properties. Advanced lidar systems provide spatially and temporally resolved information on the aerosol optical properties that is sufficient for the retrieval of important aerosol microphysical properties. Recently, the mass concentration of transported volcanic ash, which is relevant for the flight safety of aeroplanes, was retrieved from measurements of such lidar systems in southern Germany. The relative uncertainty of the retrieved mass concentration was on the order of ±50%. The present study investigates improvements of the retrieval accuracy when the capability of measuring the linear depolarization ratio at 1064 nm is added to the lidar setup. The lidar setups under investigation are based on those of MULIS and POLIS of the Ludwig-Maximilians-Universität in Munich (Germany) which measure the linear depolarization ratio at 355 and 532 nm with high accuracy. The improvements are determined by comparing uncertainties from retrievals applied to simulated measurements of this lidar setup with uncertainties obtained when the depolarization at 1064 nm is added to this setup. The simulated measurements are based on real lidar measurements of transported Eyjafjallajökull volcano ash. It is found that additional 1064 nm depolarization measurements significantly reduce the uncertainty of the retrieved mass concentration and effective particle size. This significant improvement in accuracy is the result of the increased sensitivity of the lidar setup to larger particles. The size dependence of the depolarization does not vary strongly with refractive index, thus we expect similar benefits for the retrieval in case of measurements of other volcanic ash compositions and

  7. 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.

  8. (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. PMID:17904254

  9. 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.

  10. (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.

  11. Federal Benefit Programs: A Profile. Study by the Staff of the U.S. General Accounting Office.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Div. of Human Resources.

    This document profiles 150 Federal benefit programs that provide cash on noncash assistance to persons demonstrating need or who qualify for benefits as a result of either contributions made by them or on their behalf or military service. These programs spent more than $400 billion in Federal tax dollars in fiscal year 1983, excluding…

  12. Accounting for the physical and mental health benefits of entry into marriage: a genetically informed study of selection and causation.

    PubMed

    Horn, Erin E; Xu, Yishan; Beam, Christopher R; Turkheimer, Eric; Emery, Robert E

    2013-02-01

    Married adults show better psychological adjustment and physical health than their separated/divorced or never-married counterparts. However, this apparent "marriage benefit" may be due to social selection, social causation, or both processes. Genetically informed research designs offer critical advantages for helping to disentangle selection from causation by controlling for measured and unmeasured genetic and shared environmental selection. Using young-adult twin and sibling pairs from the National Longitudinal Study of Adolescent Health (Harris, 2009), we conducted genetically informed analyses of the association between entry into marriage, cohabitation, or singlehood and multiple indices of psychological and physical health. The relation between physical health and marriage was completely explained by nonrandom selection. For internalizing behaviors, selection did not fully explain the benefits of marriage or cohabitation relative to being single, whereas for externalizing symptoms, marriage predicted benefits over cohabitation. The genetically informed approach provides perhaps the strongest nonexperimental evidence that these observed effects are causal.

  13. 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

  14. 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.

  15. 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

  16. 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

  17. A Clustered Multiclass Likelihood-Ratio Ensemble Method for Family-Based Association Analysis Accounting for Phenotypic Heterogeneity.

    PubMed

    Wen, Yalu; Lu, Qing

    2016-09-01

    Although compelling evidence suggests that the genetic etiology of complex diseases could be heterogeneous in subphenotype groups, little attention has been paid to phenotypic heterogeneity in genetic association analysis of complex diseases. Simply ignoring phenotypic heterogeneity in association analysis could result in attenuated estimates of genetic effects and low power of association tests if subphenotypes with similar clinical manifestations have heterogeneous underlying genetic etiologies. To facilitate the family-based association analysis allowing for phenotypic heterogeneity, we propose a clustered multiclass likelihood-ratio ensemble (CMLRE) method. The proposed method provides an alternative way to model the complex relationship between disease outcomes and genetic variants. It allows for heterogeneous genetic causes of disease subphenotypes and can be applied to various pedigree structures. Through simulations, we found CMLRE outperformed the commonly adopted strategies in a variety of underlying disease scenarios. We further applied CMLRE to a family-based dataset from the International Consortium to Identify Genes and Interactions Controlling Oral Clefts (ICOC) to investigate the genetic variants and interactions predisposing to subphenotypes of oral clefts. The analysis suggested that two subphenotypes, nonsyndromic cleft lip without palate (CL) and cleft lip with palate (CLP), shared similar genetic etiologies, while cleft palate only (CP) had its own genetic mechanism. The analysis further revealed that rs10863790 (IRF6), rs7017252 (8q24), and rs7078160 (VAX1) were jointly associated with CL/CLP, while rs7969932 (TBK1), rs227731 (17q22), and rs2141765 (TBK1) jointly contributed to CP. PMID:27321816

  18. A Clustered Multiclass Likelihood-Ratio Ensemble Method for Family-Based Association Analysis Accounting for Phenotypic Heterogeneity.

    PubMed

    Wen, Yalu; Lu, Qing

    2016-09-01

    Although compelling evidence suggests that the genetic etiology of complex diseases could be heterogeneous in subphenotype groups, little attention has been paid to phenotypic heterogeneity in genetic association analysis of complex diseases. Simply ignoring phenotypic heterogeneity in association analysis could result in attenuated estimates of genetic effects and low power of association tests if subphenotypes with similar clinical manifestations have heterogeneous underlying genetic etiologies. To facilitate the family-based association analysis allowing for phenotypic heterogeneity, we propose a clustered multiclass likelihood-ratio ensemble (CMLRE) method. The proposed method provides an alternative way to model the complex relationship between disease outcomes and genetic variants. It allows for heterogeneous genetic causes of disease subphenotypes and can be applied to various pedigree structures. Through simulations, we found CMLRE outperformed the commonly adopted strategies in a variety of underlying disease scenarios. We further applied CMLRE to a family-based dataset from the International Consortium to Identify Genes and Interactions Controlling Oral Clefts (ICOC) to investigate the genetic variants and interactions predisposing to subphenotypes of oral clefts. The analysis suggested that two subphenotypes, nonsyndromic cleft lip without palate (CL) and cleft lip with palate (CLP), shared similar genetic etiologies, while cleft palate only (CP) had its own genetic mechanism. The analysis further revealed that rs10863790 (IRF6), rs7017252 (8q24), and rs7078160 (VAX1) were jointly associated with CL/CLP, while rs7969932 (TBK1), rs227731 (17q22), and rs2141765 (TBK1) jointly contributed to CP.

  19. The effect of audibility, signal-to-noise ratio, and temporal speech cues on the benefit from fast-acting compression in modulated noise.

    PubMed

    Olsen, Henrik L; Olofsson, Ake; Hagerman, Björn

    2005-07-01

    The objective of the experiment was to investigate three aspects that might contribute to the benefit of fast-acting compression seen in normal-hearing listeners. Six normal-hearing listeners were tested with speech recognition in a fully modulated noise (FUM) either through a fast-acting compressor or through linear amplification. In the first experiment, three different presentation levels of the FUM noise (15, 30, and 45 dB SL) were tested. The second experiment manipulated the control signal of the compressor independently of the audio input signal at four signal-to-noise ratios (-15, 10, -5, and 0 dB). A signal correlated noise version of the speech signal was tested in the third experiment at three speech-to-noise ratios (-20, -15 and -10 dB). Results showed that performance was better with compression than with linear amplification through all of the tested conditions at least when the signal-to-noise ratio was negative. The results suggest that other aspects of the hearing impairment than those simulated here are involved in the degraded performance seen for some hearing-impaired listeners with fast-acting compression.

  20. 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

    ..., the term “post-separation social security benefit increase” means, with respect to a participant or a... receive under title II of the Social Security Act at age 65 based upon the assumption that he...

  1. 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…

  2. 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.

  3. 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.

  4. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... calculated on a net level reserve basis, using appropriate values to account for lapse, mortality, morbidity, 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...

  5. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... calculated on a net level reserve basis, using appropriate values to account for lapse, mortality, morbidity, 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...

  6. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... calculated on a net level reserve basis, using appropriate values to account for lapse, mortality, morbidity, 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...

  7. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... calculated on a net level reserve basis, using appropriate values to account for lapse, mortality, morbidity, 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...

  8. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... calculated on a net level reserve basis, using appropriate values to account for lapse, mortality, morbidity, 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...

  9. 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...

  10. 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...

  11. 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.

  12. [Benefit assessment of drugs].

    PubMed

    Kaiser, Thomas; Vervölgyi, V; Wieseler, B

    2015-03-01

    In Germany, new drugs are subject to a benefit assessment at the time of their market access. This "early benefit assessment" is the method primarily used for the benefit assessment of pharmaceuticals in Germany. While for the authorization of a drug a positive risk-benefit ratio is sufficient, early benefit assessment examines whether the new drug has an added benefit compared with other therapies, and thus differs significantly from authorization. For the evaluation, the manufacturer is required to submit a dossier, which must contain all the relevant studies. Early benefit assessment is very transparent in international comparisons, because all the relevant data and the evaluation report will be published. The assessment is carried out with regard to the evidence-based standard of care (the "appropriate comparator"). If the new drug is found to have an additional benefit, the extent of this added benefit is assessed. In addition, groups of patients should be identified with the particular extent of the added benefit. Therefore, subgroup analyses have to be carried out frequently. Often, for new drugs, only registration studies are available. General requirements for such studies (e.g., placebo comparison, endpoints) and decisions regarding the approval process (e.g., dosage regimens) can affect the level of confidence of these studies in the benefit assessment. Joint scientific advice by regulatory authorities and HTA (health technology assessment) agencies are provided to solve this problem. However, this is not possible without additional expense for the pharmaceutical companies. PMID:25566842

  13. 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.

  14. 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. PMID:24112105

  15. Educational Accountability

    ERIC Educational Resources Information Center

    Pincoffs, Edmund L.

    1973-01-01

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

  16. Multiple Benefits.

    ERIC Educational Resources Information Center

    Kreider, Beth

    1997-01-01

    Discusses the benefits of dome architecture for a community's middle- and high-school multi-purpose facility. The dome construction is revealed as being cost effective in construction and in maintenance and energy costs. (GR)

  17. 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…

  18. Adjunct Accounting

    ERIC Educational Resources Information Center

    Lesesne, Cherise

    2012-01-01

    With colleges and universities recruiting more adjunct professors, schools have been able to reduce the costly expenses of large salary and benefit packages that are typically associated with full-time employees. Yet, schools have started to re-evaluate their use of adjunct professors in order to comply with the Affordable Care Act (ACA), dubbed…

  19. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Account review. 212.5 Section 212.5..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE GARNISHMENT OF ACCOUNTS CONTAINING FEDERAL BENEFIT PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order...

  20. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Account review. 212.5 Section 212.5..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE GARNISHMENT OF ACCOUNTS CONTAINING FEDERAL BENEFIT PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order...

  1. Medicaid Benefits

    MedlinePlus

    ... Topic Eligibility Benefits Cost Sharing Waivers Long Term Services and Supports Delivery Systems Quality of Care Data and Systems Enrollment Strategies Access to Care Program Integrity Financing and ... type, amount, duration, and scope of services within broad federal guidelines. States are required to ...

  2. 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…

  3. 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…

  4. 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:…

  5. 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

  6. 20 CFR 725.513 - Accountability; transfer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 4 2014-04-01 2014-04-01 false Accountability; transfer. 725.513 Section 725.513 Employees' Benefits OFFICE OF WORKERS' COMPENSATION PROGRAMS, DEPARTMENT OF LABOR FEDERAL COAL... Accountability; transfer. (a) The district director may require a representative payee to submit periodic...

  7. 20 CFR 725.513 - Accountability; transfer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Accountability; transfer. 725.513 Section 725.513 Employees' Benefits OFFICE OF WORKERS' COMPENSATION PROGRAMS, DEPARTMENT OF LABOR FEDERAL COAL... Accountability; transfer. (a) The district director may require a representative payee to submit periodic...

  8. 20 CFR 725.513 - Accountability; transfer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 4 2013-04-01 2013-04-01 false Accountability; transfer. 725.513 Section 725.513 Employees' Benefits OFFICE OF WORKERS' COMPENSATION PROGRAMS, DEPARTMENT OF LABOR FEDERAL COAL... Accountability; transfer. (a) The district director may require a representative payee to submit periodic...

  9. 20 CFR 725.513 - Accountability; transfer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 4 2012-04-01 2012-04-01 false Accountability; transfer. 725.513 Section 725.513 Employees' Benefits OFFICE OF WORKERS' COMPENSATION PROGRAMS, DEPARTMENT OF LABOR FEDERAL COAL... Accountability; transfer. (a) The district director may require a representative payee to submit periodic...

  10. The Concept of Visual Acuity Ratio to the Maximum Level of Individual Visual Acuity—The Evaluation Method of Background Luminance and Visual Distance on Visibility Taking into Account of Individual Visual Acuity—

    NASA Astrophysics Data System (ADS)

    Akizuki, Yuki; Inoue, Youko

    We use the maximum level of individual visual acuity (MVA) as an index for the individual visual ability. Also, we define the concept of the ratio of visual acuity under various environmental conditions for the MVA as Visual Acuity Ratio (VAR), in order to describe differences between individual visibilities. An experiment was carried out using various levels of background luminance and visual distance. The visual acuity of subjects in two age groups (Young and Aged) was measured by using Landolt’s eye chart (luminance contrast: 0.93). The Aged subjects’ vision was corrected by two kinds of spectacles: ones for myopia / presbyopia. Under conditions providing sufficient visual acuity, the subjects’ order of individual visual acuity was unchanged. Therefore, MVA can be used as an index for the visual ability of the individual. Regardless of corrected conditions, the individual visual acuity reaches the maximum level under 800cd/m2 and the corrected position. The results of the eyesight test can be used as a substitution for MVA. Visual acuity is changing under environmental conditions, and a degree of the changes varies with age, corrected conditions, and differences in visual acuity. Under the corrected position, the relationship between background luminance and VAR is constant regardless of age group, corrected conditions and differences of visual acuity. The relationship between visual distance and VAR differs by age and corrected conditions. However, in the neighborhood of the corrected position, the relationship between visual distance and VAR is constant regardless of differences between individual visibilities. The concept of VAR is applicable to past studies.

  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, 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 benefits. The account balance of a deceased service member will be paid as described at 5 CFR part...

  13. 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 benefits. The account balance of a deceased service member will be paid as described at 5 CFR part 1651....

  14. 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 benefits. The account balance of a deceased service member will be paid as described at 5 CFR part 1651....

  15. 20 CFR 725.513 - Accountability; transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Accountability; transfer. 725.513 Section 725.513 Employees' Benefits EMPLOYMENT STANDARDS ADMINISTRATION, DEPARTMENT OF LABOR FEDERAL COAL MINE... MINE SAFETY AND HEALTH ACT, AS AMENDED Payment of Benefits General Provisions § 725.513...

  16. [What are the tools for post-occupational follow-up, how should they be performed and what are their performance, limits and benefit/risk ratio? Chest X-Ray and CT scan].

    PubMed

    Ferretti, G

    2011-06-01

    Chest radiography and computed tomography (CT) are the two radiological techniques used for the follow-up of people exposed to asbestos. Since the last conference of consensus (1999), the scientific literature has primarily covered high-resolution CT and high-resolution volume CT (HR-VCT). We consider in turn the contribution of digital thoracic radiography, recommendations for the performance of HR-VCT to ensure the quality of examination while controlling the delivered radiation dose, and the need to refer to the "CT atlas of benign diseases related to asbestos exposure", published by a group of French experts in 2007, for interpretation. The results of the published studies concerning radiography or CT are then reviewed. We note the great interobserver variability in the recognition of pleural plaques and asbestosis, indicating the need for adequate training of radiologists, and the importance of defining standardized, quantified criteria for CT abnormalities. The very low agreement between thoracic and general radiologists must be taken into account. The reading of CT scans in cases of occupational exposure to asbestos should be entrusted to thoracic radiologists or to general radiologists having validated specific training. A double interpretation of CT could be considered in medicosocial requests. CT is more sensitive than chest radiography in the detection of bronchial carcinoma but generates a great number of false positive results (96 to 99%). No scientific data are available to assess the role of imaging by either CT or chest radiography in the early detection of mesothelioma.

  17. 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.

  18. Who benefits from child benefit?

    PubMed

    Blow, Laura; Walker, Ian; Zhu, Yu

    2012-01-01

    Governments, over much of the developed world, make significant financial transfers to parents with dependent children. For example, in the United States the recently introduced Child Tax Credit (CTC), which goes to almost all children, costs almost $1 billion each week, or about 0.4% of GNP. The United Kingdom has even more generous transfers and spends an average of about $30 a week on each of about 8 million children—about 1% of GNP. The typical rationale given for these transfers is that they are good for our children and here we investigate the effect of such transfers on household spending patterns. In the United Kingdom such transfers, known as Child Benefit (CB), have been simple lump sum universal payments for a continuous period of more than 20 years. We do indeed find that CB is spent differently from other income—paradoxically, it appears to be spent disproportionately on adult-assignable goods. In fact, we estimate that as much as half of a marginal dollar of CB is spent on alcohol. We resolve this puzzle by showing that the effect is confined to unanticipated variation in CB so we infer that parents are sufficiently altruistic toward their children that they completely insure them against shocks. PMID:22329051

  19. Who benefits from child benefit?

    PubMed

    Blow, Laura; Walker, Ian; Zhu, Yu

    2012-01-01

    Governments, over much of the developed world, make significant financial transfers to parents with dependent children. For example, in the United States the recently introduced Child Tax Credit (CTC), which goes to almost all children, costs almost $1 billion each week, or about 0.4% of GNP. The United Kingdom has even more generous transfers and spends an average of about $30 a week on each of about 8 million children—about 1% of GNP. The typical rationale given for these transfers is that they are good for our children and here we investigate the effect of such transfers on household spending patterns. In the United Kingdom such transfers, known as Child Benefit (CB), have been simple lump sum universal payments for a continuous period of more than 20 years. We do indeed find that CB is spent differently from other income—paradoxically, it appears to be spent disproportionately on adult-assignable goods. In fact, we estimate that as much as half of a marginal dollar of CB is spent on alcohol. We resolve this puzzle by showing that the effect is confined to unanticipated variation in CB so we infer that parents are sufficiently altruistic toward their children that they completely insure them against shocks.

  20. 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. PMID:21174876

  1. 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.

  2. 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

  3. Why is traditional accounting failing managers?

    PubMed

    Cokins, G

    1998-11-01

    This article provides an account of activity-based costing. It presents a general overview of this costing method, lists benefits and key concerns, discusses some of the impediments to its spread, and predicts its increasing use. PMID:10339183

  4. Sequential probability ratio controllers for safeguards radiation monitors

    SciTech Connect

    Fehlau, P.E.; Coop, K.L.; Nixon, K.V.

    1984-01-01

    Sequential hypothesis tests applied to nuclear safeguards accounting methods make the methods more sensitive to detecting diversion. The sequential tests also improve transient signal detection in safeguards radiation monitors. This paper describes three microprocessor control units with sequential probability-ratio tests for detecting transient increases in radiation intensity. The control units are designed for three specific applications: low-intensity monitoring with Poisson probability ratios, higher intensity gamma-ray monitoring where fixed counting intervals are shortened by sequential testing, and monitoring moving traffic where the sequential technique responds to variable-duration signals. The fixed-interval controller shortens a customary 50-s monitoring time to an average of 18 s, making the monitoring delay less bothersome. The controller for monitoring moving vehicles benefits from the sequential technique by maintaining more than half its sensitivity when the normal passage speed doubles.

  5. 75 FR 34654 - Uniformed Services Accounts and Death Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-18

    ... implicated in the death of a participant and is subsequently found not guilty by reason of insanity, and to... criminal verdict declaring that the potential beneficiary is not guilty, by reason of insanity, of causing... determine the effect of a verdict of not guilty by reason of insanity on the potential...

  6. Other Postemployment Benefits: Coming Soon to Your Financial Statements.

    ERIC Educational Resources Information Center

    Alioto, Nicholas C. A.; Dickson, Roger J.

    2002-01-01

    Describes Governmental Accounting Standards Boards' (GASB) proposed new standards addressing the recognition, measurement, and reporting of other postemployment benefits (excluding pension benefits), the most common of which are health-care benefits. Includes a lengthy table of tentative GASB decisions on other postemployment benefits. Suggests…

  7. 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…

  8. 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.

  9. Reporting Hazards: Their Benefits and Costs.

    ERIC Educational Resources Information Center

    Singer, Eleanor; Endreny, Phyllis

    1987-01-01

    Analyzes the kind and amount of information the media provide about risks and benefits for various hazards. Indicates that the media emphasize hazards that are relatively serious and rare--the combination gives the punch. Ratio of benefits to costs depends upon the particular hazard being covered and reflects general cycles of optimism and…

  10. 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.

  11. Sustainable sex ratio in lattice populations

    NASA Astrophysics Data System (ADS)

    Tainaka, K.; Hayashi, T.; Yoshimura, J.

    2006-05-01

    We present a lattice model of mating populations. Simulation is performed by two different methods: local and global interactions. Simulation results account for the reason why the observed sex ratio is nearly one half in many animals. The male-biased sex ratio, such as in human populations, is also explained.

  12. Application of environmental accounting to pollution prevention

    SciTech Connect

    Del Mar, R.A.

    1997-08-19

    Environmental accounting represents a major paradigm shift in the way most companies account for costs and benefits. However, it is a change that must be made if pollution prevention is to become institutionalized into the corporate and government mainstream. Pollution prevention investments must be justified on an economic basis; without environmental accounting tools, pollution prevention investments cannot show their true profitability. This is because traditional accounting methods only track billable costs, thus ignoring some of the major benefits of pollution prevention investments, which are indirect savings resulting from a lessening of a company`s regulatory compliance burden and present and future liabilities. This paper discusses how to apply environmental accounting principles to pollution prevention assessments to improve the outcome of profitability analyses.

  13. 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... with a death benefit payment from a civilian TSP participant account to which contributions were made... death benefit payment from a TSP participant account to which contributions were made by or on behalf...

  14. 20 CFR 266.7 - Accountability of a representative payee.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 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...

  15. 20 CFR 266.7 - Accountability of a representative payee.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true 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...

  16. 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...

  17. 20 CFR 266.7 - Accountability of a representative payee.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true 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...

  18. 20 CFR 266.7 - Accountability of a representative payee.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 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...

  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. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

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

  1. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  2. What is accountability in health care?

    PubMed

    Emanuel, E J; Emanuel, L L

    1996-01-15

    Accountability has become a major issue in health care. Accountability entails the procedures and processes by which one party justifies and takes responsibility for its activities. The concept of accountability contains three essential components: 1) the loci of accountability--health care consists of at least 11 different parties that can be held accountable or hold others accountable; 2) the domains of accountability--in health care, parties can be held accountable for as many as six activities: professional competence, legal and ethical conduct, financial performance, adequacy of access, public health promotion, and community benefit; and 3) the procedures of accountability, including formal and informal procedures for evaluating compliance with domains and for disseminating the evaluation and responses by the accountable parties. Different models of accountability stress different domains, evaluative criteria, loci, and procedures. We characterize and compare three dominant models of accountability: 1) the professional model, in which the individual physician and patient participate in shared decision making and physicians are held accountable to professional colleagues and to patients; 2) the economic model, in which the market is brought to bear in health care and accountability is mediated through consumer choice of providers; and 3) the political model, in which physicians and patients interact as citizen-members within a community and in which physicians are accountable to a governing board elected from the members of the community, such as the board of a managed care plan. We argue that no single model of accountability is appropriate to health care. Instead, we advocate a stratified model of accountability in which the professional model guides the physician-patient relationship, the political model operates within managed care plans and other integrated health delivery networks, and the economic and political models operate in the relations between

  3. 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...

  4. 20 CFR 725.520 - Computation of benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) 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...

  5. 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…

  6. Exercise: Benefits of Exercise

    MedlinePlus

    ... version of this page please turn Javascript on. Exercise: Benefits of Exercise Health Benefits One of the Healthiest Things You ... activity campaign from the National Institute on Aging. Exercise or Physical Activity? Some people may wonder what ...

  7. Benefits Outgrow Salaries

    ERIC Educational Resources Information Center

    Chemical and Engineering News, 1973

    1973-01-01

    Discusses employee benefits offered to various manufacturing industry workers, especially for chemical professionals. Indicates that in the chemicals and allied products industry, such benefits averaged more than 30 percent of payroll in 1971. (CC)

  8. 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.

  9. 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…

  10. Benefits of integrating complementarity into priority threat management.

    PubMed

    Chadés, Iadine; Nicol, Sam; van Leeuwen, Stephen; Walters, Belinda; Firn, Jennifer; Reeson, Andrew; Martin, Tara G; Carwardine, Josie

    2015-04-01

    Conservation decision tools based on cost-effectiveness analysis are used to assess threat management strategies for improving species persistence. These approaches rank alternative strategies by their benefit to cost ratio but may fail to identify the optimal sets of strategies to implement under limited budgets because they do not account for redundancies. We devised a multiobjective optimization approach in which the complementarity principle is applied to identify the sets of threat management strategies that protect the most species for any budget. We used our approach to prioritize threat management strategies for 53 species of conservation concern in the Pilbara, Australia. We followed a structured elicitation approach to collect information on the benefits and costs of implementing 17 different conservation strategies during a 3-day workshop with 49 stakeholders and experts in the biodiversity, conservation, and management of the Pilbara. We compared the performance of our complementarity priority threat management approach with a current cost-effectiveness ranking approach. A complementary set of 3 strategies: domestic herbivore management, fire management and research, and sanctuaries provided all species with >50% chance of persistence for $4.7 million/year over 20 years. Achieving the same result cost almost twice as much ($9.71 million/year) when strategies were selected by their cost-effectiveness ranks alone. Our results show that complementarity of management benefits has the potential to double the impact of priority threat management approaches.

  11. 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.

  12. Benefits of integrating complementarity into priority threat management.

    PubMed

    Chadés, Iadine; Nicol, Sam; van Leeuwen, Stephen; Walters, Belinda; Firn, Jennifer; Reeson, Andrew; Martin, Tara G; Carwardine, Josie

    2015-04-01

    Conservation decision tools based on cost-effectiveness analysis are used to assess threat management strategies for improving species persistence. These approaches rank alternative strategies by their benefit to cost ratio but may fail to identify the optimal sets of strategies to implement under limited budgets because they do not account for redundancies. We devised a multiobjective optimization approach in which the complementarity principle is applied to identify the sets of threat management strategies that protect the most species for any budget. We used our approach to prioritize threat management strategies for 53 species of conservation concern in the Pilbara, Australia. We followed a structured elicitation approach to collect information on the benefits and costs of implementing 17 different conservation strategies during a 3-day workshop with 49 stakeholders and experts in the biodiversity, conservation, and management of the Pilbara. We compared the performance of our complementarity priority threat management approach with a current cost-effectiveness ranking approach. A complementary set of 3 strategies: domestic herbivore management, fire management and research, and sanctuaries provided all species with >50% chance of persistence for $4.7 million/year over 20 years. Achieving the same result cost almost twice as much ($9.71 million/year) when strategies were selected by their cost-effectiveness ranks alone. Our results show that complementarity of management benefits has the potential to double the impact of priority threat management approaches. PMID:25362843

  13. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost...

  14. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 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...

  15. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 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...

  16. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost...

  17. 20 CFR 401.80 - Accounting for disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... entity to whom the disclosure is made. (c) You may request access to an accounting of disclosures of your... an accounting of a disclosure of a record made under paragraph (g) of § 401.110. ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Accounting for disclosures. 401.80...

  18. 20 CFR 401.175 - Government Accountability Office.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 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...

  19. 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...

  20. 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...

  1. 12 CFR 7.1018 - Automatic payment plan account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Automatic payment plan account. 7.1018 Section... OPERATIONS Bank Powers § 7.1018 Automatic payment plan account. A national bank may, for the benefit and convenience of its savings depositors, adopt an automatic payment plan under which a savings account will...

  2. 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...

  3. 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... 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...

  4. 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...

  5. Negotiations and Accountability

    ERIC Educational Resources Information Center

    Hough, Charles R.

    1971-01-01

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

  6. 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.

  7. 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.

  8. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

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

  9. 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,…

  10. 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…

  11. 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…

  12. 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. PMID:10558173

  13. Benefits of an Advanced Quantitative Precipitation Information System - San Francisco Bay Area Case Study

    NASA Astrophysics Data System (ADS)

    Cifelli, R.; Johnson, L. E.; White, A. B.

    2014-12-01

    Advancements in monitoring and prediction of precipitation and severe storms can provide significant benefits for water resource managers, allowing them to mitigate flood damage risks, capture additional water supplies and offset drought impacts, and enhance ecosystem services. A case study for the San Francisco Bay area provides the context for quantification of the benefits of an Advanced Quantitative Precipitation Information (AQPI) system. The AQPI builds off more than a decade of NOAA research and applications of advanced precipitation sensors, data assimilation, numerical models of storms and storm runoff, and systems integration for real-time operations. An AQPI would dovetail with the current National Weather Service forecast operations to provide higher resolution monitoring of rainfall events and longer lead time forecasts. A regional resource accounting approach has been developed to quantify the incremental benefits assignable to the AQPI system; these benefits total to $35 M/yr in the 9 county Bay region. Depending on the jurisdiction large benefits for flood damage avoidance may accrue for locations having dense development in flood plains. In other locations forecst=based reservoir operations can increase reservoir storage for water supplies. Ecosystem services benefits for fisheries may be obtained from increased reservoir storage and downstream releases. Benefits in the transporation sectors are associated with increased safety and avoided delays. Compared to AQPI system implementation and O&M costs over a 10 year operations period, a benefit - cost (B/C) ratio is computed which ranges between 2.8 to 4. It is important to acknowledge that many of the benefits are dependent on appropriate and adequate response by the hazards and water resources management agencies and citizens.

  14. 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…

  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. 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. PMID:21634266

  17. Compression Ratio Adjuster

    NASA Technical Reports Server (NTRS)

    Akkerman, J. W.

    1982-01-01

    New mechanism alters compression ratio of internal-combustion engine according to load so that engine operates at top fuel efficiency. Ordinary gasoline, diesel and gas engines with their fixed compression ratios are inefficient at partial load and at low-speed full load. Mechanism ensures engines operate as efficiently under these conditions as they do at highload and high speed.

  18. 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…

  19. Detecting isotopic ratio outliers

    SciTech Connect

    Bayne, C.K.; Smith, D.H.

    1985-01-01

    An alternative method is proposed for improving isotopic ratio estimates. This method mathematically models pulse-count data and uses iterative reweighted Poisson regression to estimate model parameters to calculate the isotopic ratios. This computer-oriented approach provides theoretically better methods than conventional techniques to establish error limits and to identify outliers. 6 refs., 3 figs., 3 tabs.

  20. Benefits of Java

    MedlinePlus

    ... and Facts Fitness Fitness Find out more Categories Sports and Performance Training and Recovery Exercise Topics Fueling Your Workout Benefits of Physical Activity Exercise Nutrition Top Articles Man ...

  1. Specialized ratio analysis.

    PubMed

    Wyer, J C; Salzinger, F H

    1983-01-01

    Many common management techniques have little use in managing a medical group practice. Ratio analysis, however, can easily be adapted to the group practice setting. Acting as broad-gauge indicators, financial ratios provide an early warning of potential problems and can be very useful in planning for future operations. The author has gathered a collection of financial ratios which were developed by participants at an education seminar presented for the Virginia Medical Group Management Association. Classified according to the human element, system component, and financial factor, the ratios provide a good sampling of measurements relevant to medical group practices and can serve as an example for custom-tailoring a ratio analysis system for your medical group.

  2. 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,…

  3. 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.

  4. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  5. 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.

  6. Birthweight ratio revisited.

    PubMed Central

    Brownlee, K G; Ng, P C; Roussounis, S H; Dear, P R

    1991-01-01

    In order to test the hypothesis suggested in a recent report that the birthweight ratio might be a useful predictor of several important clinical outcome measures in babies of less than 31 weeks' gestation, we examined the association between the birthweight ratio and aspects of both short and long term outcome in 436 Leeds babies of less than 31 weeks' gestation. Unlike the report, and contrary to what we had expected, we were unable to find any significant association between birthweight ratio and length of time on the ventilator, mortality, neurological outcome, or intellectual outcome. PMID:2025035

  7. 17 CFR 247.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the foreign branch held by or for the benefit of a U.S. person as defined in 17 CFR 230.902(k... the account is not a U.S. person as defined in 17 CFR 230.902(k). (3) Non-shell foreign branch. Solely... accounts, transferred accounts, foreign branches and a de minimis number of accounts. 247.723 Section...

  8. The failure of community benefit.

    PubMed

    Colombo, John D

    2005-01-01

    Though proponents of tax exemption for health care providers continue to extol the virtues of the community-benefit test, Part II of this article illustrates that the train pretty much has already left the station on this front. Both the federal government and the states increasingly look to uncompensated care as the touchstone of exemption for health care providers. To a great extent, this transition back to a "relief of the poor" standard for exemption is the result of the inherent lack of precision in community benefit standards, along with the general trend of empirical evidence that nonprofit health care providers behave similarly to their for-profit counterparts. Faced with this situation, federal and state policymakers naturally have focused on charity care as the one quantifiable behavioral difference to justify exemption. Nevertheless, some empirical evidence suggests that nonprofits may engage in socially desirable behavior other than simply free care for the poor, and the arguments that a mixed ownership system provides the best overall health care model cannot be dismissed out of hand. Thus, despite my past criticisms of the community benefit formulation, I have come to the view that we should seriously consider the options available beyond complete repeal of the community benefit test or a return to a strict charity-care exemption standard. I continue to believe that we should demand a fairly high level of "accountability" from exemption, however, and that exemption should have some direct causal connection to whatever socially-desirable behavior we are seeking. While one option along these lines is to adopt Nina Crimm's approach of rewarding specific behaviors through a deduction or credit system, using "enhancing access" as a test of exemption may provide the best combination of flexibility and verifiable behavioral differences to support continued exemption for health care providers.

  9. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

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

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

  10. 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…

  11. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

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

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

  12. Leadership for Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    2001-01-01

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

  13. The Accountability Illusion: Arizona

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  14. 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…

  15. 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…

  16. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

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

  17. The Accountability Illusion: California

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  18. Accountability for What?

    ERIC Educational Resources Information Center

    Knowles, Rex; Knowles; Trudy

    2001-01-01

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

  19. The Evolution of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2011-01-01

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

  20. 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…

  1. Accountability and Primary Healthcare

    PubMed Central

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

    2014-01-01

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

  2. Accountability and primary healthcare.

    PubMed

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

    2014-09-01

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

  3. SNAP benefits: Can an adequate benefit be defined?

    PubMed

    Yaktine, Ann L; Caswell, Julie A

    2014-01-01

    The Supplemental Nutrition Assistance Program (SNAP) increases the food purchasing power of participating households. A committee convened by the Institute of Medicine (IOM) examined the question of whether it is feasible to define SNAP allotment adequacy. Total resources; individual, household, and environmental factors; and SNAP program characteristics that affect allotment adequacy were identified from a framework developed by the IOM committee. The committee concluded that it is feasible to define SNAP allotment adequacy; however, such a definition must take into account the degree to which participants' total resources and individual, household, and environmental factors influence the purchasing power of SNAP benefits and the impact of SNAP program characteristics on the calculation of the dollar value of the SNAP allotment. The committee recommended that the USDA Food and Nutrition Service investigate ways to incorporate these factors and program characteristics into research aimed at defining allotment adequacy.

  4. SNAP benefits: Can an adequate benefit be defined?

    PubMed

    Yaktine, Ann L; Caswell, Julie A

    2014-01-01

    The Supplemental Nutrition Assistance Program (SNAP) increases the food purchasing power of participating households. A committee convened by the Institute of Medicine (IOM) examined the question of whether it is feasible to define SNAP allotment adequacy. Total resources; individual, household, and environmental factors; and SNAP program characteristics that affect allotment adequacy were identified from a framework developed by the IOM committee. The committee concluded that it is feasible to define SNAP allotment adequacy; however, such a definition must take into account the degree to which participants' total resources and individual, household, and environmental factors influence the purchasing power of SNAP benefits and the impact of SNAP program characteristics on the calculation of the dollar value of the SNAP allotment. The committee recommended that the USDA Food and Nutrition Service investigate ways to incorporate these factors and program characteristics into research aimed at defining allotment adequacy. PMID:24425718

  5. Benefits of Breastfeeding

    MedlinePlus

    ... size | Print | Skip left navigation It's Only Natural Planning ahead Breastfeeding and baby basics Making breastfeeding work for you Making the decision to breastfeed Secrets to breastfeeding success The benefits ...

  6. Accountability in delivering care.

    PubMed

    Castledine, G

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

  7. A partnership approach to learning about accountability.

    PubMed

    Plant, Nigel; Pitt, Richard; Troke, Ben

    Clinicians and healthcare providers are frequently reminded that they are 'accountable' practitioners - but what is the definition of accountability, and how does it apply in a practical and legal context? To clarify these issues, the University of Nottingham School of Nursing has formed a partnership with Browne Jacobson Solicitors. Together they have developed a 7-stage training programme for nursing students which covers the key aspects of accountability, including ethical concepts, the law of negligence, and scenario-based training on being called as a witness in an investigation. This article introduces the implications of accountability and describes the structure and syllabus of the programme, including participants' feedback on the benefits of the experience. PMID:20622781

  8. Replacement Ratio Projections in Defined Contribution Retirement Plans: Time, Salary Growth, Investment Return, and Real Income.

    ERIC Educational Resources Information Center

    Heller, Michael; King, Francis P.

    1994-01-01

    This paper describes a method of projecting inflation-adjusted (real) retirement benefit replacement ratios for defined contribution retirement plans such as TIAA-CREF (Teachers Insurance and Annuity Association--College Retirement Equities Fund). The illustrated ratios are comparable to the ratios in defined benefit plans that result…

  9. 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.

  10. Computerized material accounting

    SciTech Connect

    Claborn, J.; Erkkila, B.

    1995-07-01

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

  11. A Recipe for Ratio

    ERIC Educational Resources Information Center

    Moffett, Pamela

    2012-01-01

    Many learners still struggled to appreciate, and understand the difference between, the concepts of fractions and ratio. This is not just a UK phenomenon, which is demonstrated here by the use of a resource developed by the Wisconsin Centre for Education, in association with the Freudenthal Institute of the University of Utrecht, with a group of…

  12. Area Ratios of Quadrilaterals.

    ERIC Educational Resources Information Center

    Anderson, David R.; Arcidiacono, Michael J.

    1989-01-01

    Shows that the ratio of the area of the quadrilateral formed by joining the kth points to the area of the original quadrilateral is constant whether it is convex or concave quadrilateral. Presents many geoboard or dot paper diagrams and geometrical expresssions. (YP)

  13. 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...

  14. 77 FR 33241 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-05

    ... Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans..., corporate trust, actuarial counseling, investment counseling, investment management, and accounting; and... Security Administration. BILLING CODE 4510-29-P...

  15. 17 CFR 256.926 - Employee pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Employee pensions and benefits... UTILITY HOLDING COMPANY ACT OF 1935 2. Expense § 256.926 Employee pensions and benefits. This account shall include pensions paid to or on behalf of retired employees, or payments for the purchase...

  16. 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 §...

  17. 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 §...

  18. 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 §...

  19. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 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 §...

  20. 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 §...

  1. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 3 2013-01-01 2013-01-01 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 §...

  2. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 3 2012-01-01 2012-01-01 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 §...

  3. 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 §...

  4. 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 §...

  5. 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.

  6. 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.

  7. 12 CFR 7.1018 - Automatic payment plan account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Automatic payment plan account. 7.1018 Section 7.1018 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1018 Automatic payment plan account. A national bank may, for the benefit...

  8. 12 CFR 7.1018 - Automatic payment plan account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Automatic payment plan account. 7.1018 Section 7.1018 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1018 Automatic payment plan account. A national bank may, for the benefit...

  9. 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…

  10. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Accountability of legal custodians. 13.102 Section 13.102 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.102 Accountability of legal custodians....

  11. 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…

  12. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Accounting and price... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES Texts of FEHBP Clauses 1652.216-70 Accounting and price adjustment. As prescribed in section 1616.7001,...

  13. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Accounting and price... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES Texts of FEHBP Clauses 1652.216-70 Accounting and price adjustment. As prescribed in section 1616.7001,...

  14. 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…

  15. 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:…

  16. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

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

  17. 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

  18. 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.

  19. 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. PMID:26900944

  20. 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

  1. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., a court order must be written in English or be accompanied by a certified English translation and... ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders § 1653... terminated, and the account will be unfrozen, if both parties submit to the TSP a written request for such...

  2. Nuclear materials accounting, helping the facility operator

    SciTech Connect

    Barnes, J.W.; Thomas, K.E.

    1986-01-01

    A modern materials control and accounting (MC and A) system can provide major benefits to production personnel. It can enhance understanding of process systems performance, localize and reconcile material losses, and identify instruments that are out-of-calibration or malfunctioning. Examples of the above MC and A system applications are given. We show how Operations personnel can use an MC and A system to their advantage rather than letting the MC and A system take advantage of them.

  3. 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. PMID:24873112

  4. The distribution of OASDI taxes and benefits by income decile.

    PubMed

    Pattison, D

    1995-01-01

    On average, persons receiving Social Security benefits tend to have lower current incomes than do persons paying Social Security taxes. This article documents OASDI's income distributional patterns by dividing the 1992 Current Population Survey population into 10 income deciles and tabulating benefits received and taxes paid by each decile. The benefits and taxes, when compared with non-Social Security income, are progressive: as income rises from decile to decile, the ratio of benefits to income falls, and, except at the highest deciles, the ratio of taxes to income rises. A large component of the current income distributional pattern is associated with age: the young on average receive more income and pay more taxes; the old on average receive more benefits. However, when benefits and taxes are tabulated for income deciles within specific age groups, a general progressivity is still observable, although it is weaker than that for the population as a whole.

  5. 17 CFR 17.01 - Identification of special accounts, volume threshold accounts, and omnibus accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts, volume threshold accounts, and omnibus accounts. 17.01 Section 17.01 Commodity and Securities..., CLEARING MEMBERS, AND FOREIGN BROKERS § 17.01 Identification of special accounts, volume threshold accounts... in § 17.02(b). (b) Identification of volume threshold accounts. Each clearing member shall...

  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. Envera Variable Compression Ratio Engine

    SciTech Connect

    Charles Mendler

    2011-03-15

    are packaged together to provide the greatest gains at the least cost. Aggressive engine downsizing with variable compression ratio and use of the extended Atkinson cycle can provide large fuel economy gains that are exceptionally cost effective. Analysis indicates that a 2.2L supercharged Envera VCR engine can match the torque of a larger V8 engine at 2000 rpm. The VCR engine's high torque value at low engine speed is beneficial for maintaining the driving feel and responsiveness of the larger V8 engine. The Envera VCR engine will attain high efficiency at {approx}100 Nm primarily due to the combination of engine down-sizing and use of the Atkinson cycle. Qualitatively the fuel economy gain realized from down-sizing from a V8 to an Atkinson-cycle I-4 is about twice as large as the benefits from down-sizing from a V8 to a Turbo V6 when evaluated at 100 Nm 2000 rpm.

  8. Teacher Retirement Benefits

    ERIC Educational Resources Information Center

    Costrell, Robert; Podgursky, Michael

    2009-01-01

    The ongoing global financial crisis is forcing many employers, from General Motors to local general stores, to take a hard look at the costs of the compensation packages they offer employees. For public school systems, this will entail a consideration of fringe benefit costs, which in recent years have become an increasingly important component of…

  9. 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…

  10. 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…

  11. More Benefits of Automation.

    ERIC Educational Resources Information Center

    Getz, Malcolm

    1988-01-01

    Describes a study that measured the benefits of an automated catalog and automated circulation system from the library user's point of view in terms of the value of time saved. Topics discussed include patterns of use, access time, availability of information, search behaviors, and the effectiveness of the measures used. (seven references)…

  12. 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…

  13. 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.

  14. Inclusion: Who Really Benefits?

    ERIC Educational Resources Information Center

    Wilson-Younger, Dylinda

    2009-01-01

    Since the reauthorization of 2003, schools across the nation are mandated to educate students within the regular educational environment. What impact does this merger have on students and teachers? Who really benefits from this merger of regular education and special education? This article discusses the attitudes of general education teachers…

  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

    ... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements...

  18. 20 CFR 668.610 - How is this accountability documented and fulfilled?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 4 2012-04-01 2012-04-01 false How is this accountability documented and... Accountability for Services and Expenditures § 668.610 How is this accountability documented and fulfilled? (a) Each INA grantee must establish its own internal policies and procedures to ensure accountability...

  19. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 4 2013-04-01 2013-04-01 false How is this accountability documented and... Accountability for Services and Expenditures § 668.610 How is this accountability documented and fulfilled? (a) Each INA grantee must establish its own internal policies and procedures to ensure accountability...

  1. 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... Accountability for Services and Expenditures § 668.610 How is this accountability documented and fulfilled? (a) Each INA grantee must establish its own internal policies and procedures to ensure accountability...

  2. 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…

  3. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  4. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  5. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  6. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  7. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  8. 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…

  9. 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.

  10. 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. PMID:25341261

  11. STAR facility tritium accountancy

    SciTech Connect

    Pawelko, R. J.; Sharpe, J. P.; Denny, B. J.

    2008-07-15

    The Safety and Tritium Applied Research (STAR) facility has been established to provide a laboratory infrastructure for the fusion community to study tritium science associated with the development of safe fusion energy and other technologies. STAR is a radiological facility with an administrative total tritium inventory limit of 1.5 g (14,429 Ci) [1]. Research studies with moderate tritium quantities and various radionuclides are performed in STAR. Successful operation of the STAR facility requires the ability to receive, inventory, store, dispense tritium to experiments, and to dispose of tritiated waste while accurately monitoring the tritium inventory in the facility. This paper describes tritium accountancy in the STAR facility. A primary accountancy instrument is the tritium Storage and Assay System (SAS): a system designed to receive, assay, store, and dispense tritium to experiments. Presented are the methods used to calibrate and operate the SAS. Accountancy processes utilizing the Tritium Cleanup System (TCS), and the Stack Tritium Monitoring System (STMS) are also discussed. Also presented are the equations used to quantify the amount of tritium being received into the facility, transferred to experiments, and removed from the facility. Finally, the STAR tritium accountability database is discussed. (authors)

  12. STAR Facility Tritium Accountancy

    SciTech Connect

    R. J. Pawelko; J. P. Sharpe; B. J. Denny

    2007-09-01

    The Safety and Tritium Applied Research (STAR) facility has been established to provide a laboratory infrastructure for the fusion community to study tritium science associated with the development of safe fusion energy and other technologies. STAR is a radiological facility with an administrative total tritium inventory limit of 1.5g (14,429 Ci) [1]. Research studies with moderate tritium quantities and various radionuclides are performed in STAR. Successful operation of the STAR facility requires the ability to receive, inventory, store, dispense tritium to experiments, and to dispose of tritiated waste while accurately monitoring the tritium inventory in the facility. This paper describes tritium accountancy in the STAR facility. A primary accountancy instrument is the tritium Storage and Assay System (SAS): a system designed to receive, assay, store, and dispense tritium to experiments. Presented are the methods used to calibrate and operate the SAS. Accountancy processes utilizing the Tritium Cleanup System (TCS), and the Stack Tritium Monitoring System (STMS) are also discussed. Also presented are the equations used to quantify the amount of tritium being received into the facility, transferred to experiments, and removed from the facility. Finally, the STAR tritium accountability database is discussed.

  13. 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.…

  14. 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…

  15. 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…

  16. The Accountability Illusion

    ERIC Educational Resources Information Center

    Cronin, John; Dahlin, Michael; Xiang, Yun; McCahon, Donna

    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 have leeway to: (1) Craft their own academic standards, select their own tests, and define…

  17. Accounting for What Counts

    ERIC Educational Resources Information Center

    Milner, Joseph O.; Ferran, Joan E.; Martin, Katharine Y.

    2003-01-01

    No Child Left Behind legislation makes it clear that outside evaluators determine what gets taught in the classroom. It is important to ensure they measure what truly counts in school. This fact is poignantly and sadly true for the under funded, poorly resourced, "low performing" schools that may be hammered by administration accountants in the…

  18. 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…

  19. Accountability: A Rationale.

    ERIC Educational Resources Information Center

    Brademas, John

    1974-01-01

    The idea of accountability has by now been interpreted in ways which are different enough from one another to have permitted a certain ambiguity to creep into the notion in its present use within the educational community. The principal purpose of this report is, therefore, to try to set forth some clearer statement of what the idea of…

  20. 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…

  1. 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,…

  2. 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.

  3. 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…

  4. 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…

  5. 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, annual…

  6. CEBAF beam loss accounting

    SciTech Connect

    Ursic, R.; Mahoney, K.; Hovater, C.; Hutton, A.; Sinclair, C.

    1995-12-31

    This paper describes the design and implementation of a beam loss accounting system for the CEBAF electron accelerator. This system samples the beam curent throughout the beam path and measures the beam current accurately. Personnel Safety and Machine Protection systems use this system to turn off the beam when hazardous beam losses occur.

  7. Variation of employee benefit costs by age.

    PubMed

    Rappaport, A

    2000-01-01

    Health care, pension, and disability plans account for the bulk of employers' benefit costs, as defined in this article. Because those costs tend to rise as employees get older, the age structure of the workforce affects not only employers' costs but ultimately their competitiveness in global markets. How much costs vary depends in large part on the structure of the benefits package provided. The method a company chooses to finance benefits generally varies with its size. This article focuses primarily on the benefit practices of large, private employers. In the long run, such employers pay the costs associated with the demographics of their workers, whereas small employers can often pool costs with other companies in the community. In addition, small employers often offer fewer benefits, and the costs and financing of those benefits are subject to the insurance markets and state regulations. The discussion of benefit packages is illustrated by case studies based on benefits that are typical for three types of organizations--a large traditional company such as steel, automobile, and manufacturing; a large financial services company such as a bank or health care organization; and a medium-sized retail organization. The case studies demonstrate the extent to which the costs of typical packages vary and reveal that employers differ radically in the incentives they offer employees to retire at a specific time. An employer can shift the variation in cost by age by changing the structure of the benefit program. The major forces that drive age differences in benefit costs are the time value of money (the period of time available to earn investment income and the operation of compound interest) and rates of health care use, disability, and death. Those forces apply universally, in the United States and elsewhere, and they have not changed in recent years. However, the marketplace and the prevalence of various types of benefit programs have changed, and those changes have

  8. 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.

  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. 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…

  11. Directional gear ratio transmissions

    NASA Technical Reports Server (NTRS)

    Lafever, A. E. (Inventor)

    1984-01-01

    Epicyclic gear transmissions which transmit output at a gear ratio dependent only upon the input's direction are considered. A transmission housing envelops two epicyclic gear assemblies, and has shafts extending from it. One shaft is attached to a sun gear within the first epicyclic gear assembly. Planet gears are held symmetrically about the sun gear by a planet gear carrier and are in mesh with both the sun gear and a ring gear. Two unidirectional clutches restrict rotation of the first planet gear carrier and ring gear to one direction. A connecting shaft drives a second sun gear at the same speed and direction as the first planet gear carrier while a connecting portion drives a second planet gear carrier at the same speed and direction as the first ring gear. The transmission's output is then transmitted by the second ring gear to the second shaft. Input is transmitted at a higher gear ratio and lower speed for all inputs in the first direction than in the opposite direction.

  12. Iowa Community Colleges Accounting Manual.

    ERIC Educational Resources Information Center

    Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

    This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

  13. 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.

  14. 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…

  15. 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. PMID:17886487

  16. 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.

  17. 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.

  18. 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

  19. Hospitals' internal accountability.

    PubMed

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

    2014-09-01

    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

  20. Cost-Benefit Analysis of Electronic Medical Record System at a Tertiary Care Hospital

    PubMed Central

    Choi, Jong Soo; Lee, Woo Baik

    2013-01-01

    Objectives Although Electronic Medical Record (EMR) systems provide various benefits, there are both advantages and disadvantages regarding its cost-effectiveness. This study analyzed the economic effects of EMR systems using a cost-benefit analysis based on the differential costs of managerial accounting. Methods Samsung Medical Center (SMC) is a general hospital in Korea that developed an EMR system for outpatients from 2006 to 2008. This study measured the total costs and benefits during an 8-year period after EMR adoption. The costs include the system costs of building the EMR and the costs incurred in smoothing its adoption. The benefits included cost reductions after its adoption and additional revenues from both remodeling of paper-chart storage areas and medical transcriptionists' contribution. The measured amounts were discounted by SMC's expected interest rate to calculate the net present value (NPV), benefit-cost ratio (BCR), and discounted payback period (DPP). Results During the analysis period, the cumulative NPV and the BCR were US$3,617 thousand and 1.23, respectively. The DPP was about 6.18 years. Conclusions Although the adoption of an EMR resulted in overall growth in administrative costs, it is cost-effective since the cumulative NPV was positive. The positive NPV was attributed to both cost reductions and additional revenues. EMR adoption is not so attractive to management in that the DPP is longer than 5 years at 6.18 and the BCR is near 1 at 1.23. However, an EMR is a worthwhile investment, seeing that this study did not include any qualitative benefits and that the paper-chart system was cost-centric. PMID:24175119

  1. Sex ratio of China's population deserves attention.

    PubMed

    Zeng, Y; Tu, P; Gu, B; Xu, Y; Li, B; Li, Y

    1992-12-01

    A paper on the sex ratio at birth in China was presented at the international seminar on China's 1990 population census held during October 19-23, 1992 in Beijing. The normal sex ratio at birth is 106 male births/100 female births, which was the ratio in China in the 1960s and 1970s. However, in 1981 it increased to 108.5, then to 110.9 in 1986, to 111.0 in 1987, and to 113.8 in 1989. The sex ratios at ages 0-4 years were 107.0 in 1953, 106.2 in 1964, 107.1 in 1982, and 110.2 in 1990. The sex ratio at birth in 1989 was 105 for 1st parity births, but reached 120.9, 124.6, and 131.7 for 2nd, 3rd, 4th and higher parity births, respectively. The analysis of data from the 1990 National Census, the 1987 One Percent Population Sample Survey, and the 1988 Two-Per-Thousand Population Sampling Survey revealed that a serious underreporting of female births and increased illegal prenatal sex identification were the most important causes of the increase in the sex ratio at birth. The sex differential in underreporting births accounted for at least 42.6-51.3% of the difference between the normal value of 106 and the actual sex ratio at birth reported in the 1990 census. Data from the 1988 Two-Per-Thousand Population Sampling Survey showed that rate of underreporting of female births twice exceeded that of male births in the years between 1983 and 1988. The underreporting accounted for 54-88% of the difference between the normal value and the reported sex ratios. A great number of B ultrasonic scanning machines were introduced after 1982 in clinics and family planning service stations. Although they are not meant for nonmedical purposes, enforcement of rules is difficult in view of the preference for sons. Medical records of 1,243,284 pregnancies surveyed for birth defects at 945 hospitals indicated sex ratios of 108.0, 108.3, 109.1, and 109.7 in 1988, 1989, 1990, and 1991, respectively. Underreporting rather than female infanticide is probably the main cause of these increasing

  2. The Evolution of a More Rigorous Approach to Benefit Transfer: Benefit Function Transfer

    NASA Astrophysics Data System (ADS)

    Loomis, John B.

    1992-03-01

    The desire for economic values of recreation for unstudied recreation resources dates back to the water resource development benefit-cost analyses of the early 1960s. Rather than simply applying existing estimates of benefits per trip to the study site, a fairly rigorous approach was developed by a number of economists. This approach involves application of travel cost demand equations and contingent valuation benefit functions from existing sites to the new site. In this way the spatial market of the new site (i.e., its differing own price, substitute prices and population distribution) is accounted for in the new estimate of total recreation benefits. The assumptions of benefit transfer from recreation sites in one state to another state for the same recreation activity is empirically tested. The equality of demand coefficients for ocean sport salmon fishing in Oregon versus Washington and for freshwater steelhead fishing in Oregon versus Idaho is rejected. Thus transfer of either demand equations or average benefits per trip are likely to be in error. Using the Oregon steelhead equation, benefit transfers to rivers within the state are shown to be accurate to within 5-15%.

  3. 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.

  4. Teaching Elementary Accounting to Non-Accounting Majors

    ERIC Educational Resources Information Center

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

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

  5. 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,…

  6. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer... merchandising, jobbing and contract work. This account must not include amounts due from associate companies....

  7. 75 FR 78877 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-17

    ... with a death benefit payment from a TSP participant account to which contributions were made by or on... 1651. If a service member account contains combat zone contributions, the death benefit payment will be... CFR Parts 1600, 1604, 1650, 1651, and 1690 Employee Contribution Elections and...

  8. 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.

  9. 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...

  10. Pharmacy benefit management companies.

    PubMed

    Taniguchi, R

    1995-09-01

    The principal services offered by pharmacy benefit management companies (PBMs) are described. A PBM contracts with employers, insurers, and others to provide accessible and cost-effective benefits to those groups' members. PBMs vary in their organization and services because they originate from different types of businesses. Many PBMs have been formed by publicly traded companies that have combined traditional ways of controlling cost and use, such as formularies, with new elements to form organizations whose primary function is managing the pharmacy benefit. Often, the PBM is paid a fixed amount for which it must provide all contracted services. PBMs may provide pharmacy services themselves (e.g., mail order prescription service is offered by Medco, one of the largest PBMs); more often, they subcontract with others to provide certain services. Full-service PBMs have the following functions: establishing networks of pharmacies for use by plan members; processing claims electronically at the time a prescription is filled and thus maintaining a database on drug use and cost; using these data to generate various reports; encouraging the use of generic products; managing existing formularies, helping to establish customized formularies, or providing a national formulary; providing information to support formulary guidelines (counter-detailing); offering programs in which prescriptions for maintenance medications are filled less frequently with larger amounts, often by mail order; negotiating volume-based rebates from manufacturers; performing drug-use review; developing disease management programs based on clinical practice guidelines and measurements of patient outcome; and evaluating outcomes by combining data on drug therapy with information about other parts of the patient's care.(ABSTRACT TRUNCATED AT 250 WORDS)

  11. Variable compression ratio control

    SciTech Connect

    Johnson, K.A.

    1988-04-19

    In a four cycle engine that includes a crankshaft having a plural number of main shaft sections defining the crankshaft rotational axis and a plural number of crank arms defining orbital shaft sections, a plural number of combustion cylinders, a movable piston within each cylinder, each cylinder and its associated piston defining a combustion chamber, a connecting rod connecting each piston to an orbital shaft section of the crankshaft, and a plural number of stationary support walls spaced along the crankshaft axis for absorbing crankshaft forces: the improvement is described comprising means for adjustably supporting the crankshaft on the stationary walls such that the crankshaft rotational axis is adjustable along the piston-cylinder axis for the purpose of varying a resulting engine compression ratio; the adjustable support means comprising a circular cavity in each stationary wall. A circular disk swivably is seated in each cavity, each circular disk having a circular opening therethrough eccentric to the disk center. The crankshaft is arranged so that respective ones of its main shaft sections are located within respective ones of the circular openings; means for rotating each circular disk around its center so that the main shaft sections of the crankshaft are adjusted toward and away from the combustion chamber; a pinion gear on an output end of the crankshaft in axial alignment with and positioned beyond the respective ones of the main shaft sections, and a rotary output gear located about and engaged with teeth extending from the pinion gear.

  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. 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

  14. 78 FR 73451 - Defense Federal Acquisition Regulation Supplement: Unallowable Fringe Benefit Costs (DFARS Case...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-06

    ... Accounting Standard Comment: One respondent asserted that the treatment of ineligible fringe benefit costs as expressly unallowable does not comport with Cost Accounting Standard (CAS) 405 and its preambles. In the... Regulation Supplement: Unallowable Fringe Benefit Costs (DFARS Case 2012-D038) AGENCY: Defense...

  15. 42 CFR 417.596 - Establishment of a benefit stabilization fund.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... fluctuation in the provision of those additional benefits in subsequent contract periods. (b) Notification to... difference between the HMO's or CMP's ACR and the average of its per capita rates of payment for that... amounts withheld in a benefit stabilization fund are accounted for by CMS in accounts in which...

  16. GASB's Proposed Reporting Standards Cause Confusion Vis-a-vis Other Post-Employment Benefits.

    ERIC Educational Resources Information Center

    Alioto, Nicholas C. A.; Dickson, Roger J.

    2003-01-01

    Discusses proposed Governmental Accounting Standards Board (GASB) accounting standards requiring school districts to report liability associated with other post-employment benefits (OPEBs), such as health care, to future retirees and well as the status of efforts to fund those benefits. (PKP)

  17. 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.

  18. The benefit of forgetting.

    PubMed

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

    2013-04-01

    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 demonstrated 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 showed that this is made possible by the to-be-forgotten item being 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

  19. 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)

  20. 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…

  1. Accountability and the New Essentials.

    ERIC Educational Resources Information Center

    Dowd, Steven B.

    The current emphasis in education on accountability is tending toward "push-button accountability." The challenge is to evaluate access and retention as well as other educationally relevant goals to define "quality" or "accountability." In higher education, accountability should be proven through assessment and should consist of proof that what…

  2. 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,…

  3. 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,…

  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 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…

  6. 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.

  7. Computerized classified document accountability

    SciTech Connect

    Norris, C.B.; Lewin, R.

    1988-08-01

    This step-by-step procedure was established as a guideline to be used with the Savvy PC Database Program for the accountability of classified documents. Its purpose is to eventually phase out the use of logbooks for classified document tracking. The program runs on an IBM PC or compatible computer using a Bernoulli Box, a Hewlett Packard 71B Bar Code Reader, an IOMEGA Host Adapter Board for creating mirror images of data for backup purposes, and the Disk Operating System (DOS). The DOS batch files ''IN'' and ''OUT'' invoke the Savvy Databases for either entering incoming or outgoing documents. The main files are DESTRUCTION, INLOG, OUTLOG, and NAME-NUMBER. The fields in the files are Adding/Changing, Routing, Destroying, Search-Print by document identification, Search/Print Audit by bar code number, Print Holdings of a person, and Print Inventory of an office.

  8. The microphysics of accountability.

    PubMed

    Wieser, Bernhard

    2011-05-01

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

  9. Hurricanes benefit bleached corals

    PubMed Central

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

    2007-01-01

    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. PMID:17606914

  10. 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.

  11. 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.

  12. 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.

  13. 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.

  14. Great social benefits.

    PubMed

    Huang, B

    1991-06-01

    The Integrated Project (IP), originated by the Japanese Organization for International Cooperation in Family Planning (JOICFP) was started in China in 1984. The 2nd phase covered 210,000 people in 8 townships in Inner Mongolia Autonomous Region, and others in Liaoning, Jiangsu and Shandong Provinces, in 1987-1989. 2 pilot areas, monitored by representatives from IPPF's East and Southeast Asia and Oceania Region in September 1990, showed significant gains in contraceptive prevalence as well as health benefits and community acceptance. The IP consists of integrated family planning, maternal and child health and parasite control for rural areas. In Tumotezuo County, Inner Mongolia, the village of Bashi with 2526 people was mobilized to construct its own health clinic with a delivery room and a maternal and child health unit, where night classes were held for women. Because of antihelminthic treatment, installation of water pipes and toilets, parasites were controlled. Neighboring towns benefited by treatment of common disorders such as anemia and rickets. In the pilot areas there have been no maternal deaths in 3 years, and declines in perinatal mortality from 33.3 to 17.9/1000, and in infant mortality from 35.1 to 21.5/1000. Incidence of roundworm infection fell from 27.8 to 7.6%, Contraceptive prevalence, already high at 91.8%, rose to 93.7% among the Han majority, and from 65.9 to 77.2% in minorities. Family planning was spread by using the "core household" approach. The large household of the village leader, with 13 women of childbearing age, subscribed to several periodicals on family planning and farm and home economics, so people learned how to become well off by raising vegetables and pigs, and how to limit family size with the correct concept of a happy healthy family.

  15. Refactoring and Its Benefits

    NASA Astrophysics Data System (ADS)

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

    2010-10-01

    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

  16. 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

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false How does the continuation of health plan benefits apply to a multiemployer plan that provides health plan coverage through a health benefits account system? 1002.171 Section 1002.171 Employees' Benefits OFFICE OF THE ASSISTANT SECRETARY FOR VETERANS' EMPLOYMENT AND TRAINING SERVICE,...

  17. Management accounting for advanced technological environments.

    PubMed

    Kaplan, R S

    1989-08-25

    Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurement of quality, manufacturing lead times, flexibility, and customer responsiveness, as well as more accurate measures of the actual costs of consumed resources. Activity-based cost systems can assign the costs of indirect and support resources to the specific products and activities that benefit from these resources. Both operational control and activity-based systems represent new opportunities for improved managerial information in complex, technologically advanced environments. PMID:17773356

  18. Benefit Plans in Higher Education.

    ERIC Educational Resources Information Center

    King, Francis P.; Cook, Thomas J.

    Fifth in a series and the latest of several studies on employee benefits in higher education, this book constitutes a full-scale revision of the earlier "Benefit Plans in American Colleges" (1969). The principal benefit plans provided by U.S. colleges and universities are described, analyzed, and evaluated. Included are retirement (including…

  19. Benefit Plans in Junior Colleges.

    ERIC Educational Resources Information Center

    King, Francis P.

    This study describes the present status of benefit planning in the junior colleges, discusses the principles governing benefit plans, and raises questions regarding the development of sound benefit plans in light of the needs of individual faculty and staff as well as of the goals of the institution. The base of the study was a questionnaire…

  20. 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

  1. 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.

  2. 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…

  3. 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…

  4. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    ERIC Educational Resources Information Center

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

  5. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  6. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  7. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 142, Customer accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  8. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  9. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 143, Other accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  10. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  11. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  12. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  13. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 143, Other accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  14. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  15. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 142, Customer accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  16. 18 CFR 367.1430 - Account 143, Other 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 143, Other accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  17. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 142, Customer accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  18. 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 accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 143, Other accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  20. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 143, Other accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  1. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  2. 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.

  3. 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.

  4. Holding services to account

    PubMed Central

    Clegg, J

    2008-01-01

    Background Recently, the frequency of audit inspections of health services for people with intellectual disability (ID) in the UK has increased, from occasional inquiries to a systematic audit of all services. From 2008, a process of continuous audit ‘surveillance’ of specialist health services is to be introduced. Similar regimes of inspection are in place for social care services. Aim To explore the conceptual positions which inform audit, through detailed examination of the investigation into the learning disability service at Sutton and Merton. Findings Audit is distinct from evaluation because it neither provides opportunities for service staff to give an account of their work nor represents a search for knowledge. Audit investigates adherence to government policy. In ID, audits measure aspirations derived from normalisation, despite research showing that some of these aspirations have not been achieved by any service. As audit consumes significant public resource, it is questionable whether the dominant finding of the Healthcare Commission's investigation into Sutton and Merton, that the ID service was chronically under-funded, represents value for money. Discussion and conclusions While basic checks on minimum standards will always be necessary, service excellence requires not audit but research-driven evaluation. Audits inhibit rather than open-up debate about improving support to people with ID. They impose an ideology, squander resource, and demoralise carers and staff. Evaluations challenge the implicit management-versus-professional binary enacted by audit, and can inform new care systems which make effective use of all those engaged with people with ID. PMID:18498335

  5. 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…

  6. 20 CFR 668.610 - How is this accountability documented and fulfilled?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false How is this accountability documented and... LABOR INDIAN AND NATIVE AMERICAN PROGRAMS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Accountability for Services and Expenditures § 668.610 How is this accountability documented and fulfilled? (a)...

  7. Ratios of internal conversion coefficients

    SciTech Connect

    Raman, S.; Ertugrul, M.; Nestor, C.W. . E-mail: CNestorjr@aol.com; Trzhaskovskaya, M.B.

    2006-03-15

    We present here a database of available experimental ratios of internal conversion coefficients for different atomic subshells measured with an accuracy of 10% or better for a number of elements in the range 26 {<=} Z {<=} 100. The experimental set involves 414 ratios for pure and 1096 ratios for mixed-multipolarity nuclear transitions in the transition energy range from 2 to 2300 keV. We give relevant theoretical ratios calculated in the framework of the Dirac-Fock method with and without regard for the hole in the atomic subshell after conversion. For comparison, the ratios obtained within the relativistic Hartree-Fock-Slater approximation are also presented. In cases where several ratios were measured for the same transition in a given isotope in which two multipolarities were involved, we present the mixing ratio {delta} {sup 2} obtained by a least squares fit.

  8. Health benefits of tennis

    PubMed Central

    Pluim, Babette M; Staal, J Bart; Marks, Bonita L; Miller, Stuart; Miley, Dave

    2007-01-01

    The aim of the study was to explore the role of tennis in the promotion of health and prevention of disease. The focus was on risk factors and diseases related to a sedentary lifestyle, including low fitness levels, obesity, hyperlipidaemia, hypertension, diabetes mellitus, cardiovascular disease, and osteoporosis. A literature search was undertaken to retrieve relevant articles. Structured computer searches of PubMed, Embase, and CINAHL were undertaken, along with hand searching of key journals and reference lists to locate relevant studies published up to March 2007. These had to be cohort studies (of either cross sectional or longitudinal design), case–control studies, or experimental studies. Twenty four studies were identified that dealt with physical fitness of tennis players, including 17 on intensity of play and 16 on maximum oxygen uptake; 17 investigated the relation between tennis and (risk factors for) cardiovascular disease; and 22 examined the effect of tennis on bone health. People who choose to play tennis appear to have significant health benefits, including improved aerobic fitness, a lower body fat percentage, a more favourable lipid profile, reduced risk for developing cardiovascular disease, and improved bone health. PMID:17504788

  9. 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.

  10. 12 CFR 218.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... foreign branch held by or for the benefit of a U.S. person as defined in 17 CFR 230.902(k) constitute less... not a U.S. person as defined in 17 CFR 230.902(k). (3) Non-shell foreign branch. Solely for purposes... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and...

  11. 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.…

  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. 45 CFR 148.220 - Excepted benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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...

  14. Rats assess costs and benefits according to an internal standard.

    PubMed

    van den Bos, Ruud; van der Harst, Johanneke; Jonkman, Sietse; Schilders, Mariska; Spruijt, Berry

    2006-08-10

    Variation in effort to obtain rewards is a fact of mammalian everyday life. In this study, we assess how rats scale variable costs and benefits. Different groups of rats were trained in a T-maze to discriminate a high (three or five sugar pellets) from a low reward (one sugar pellet) arm. Subsequently barriers were introduced at the high and low reward side such that the overall long-term pay-off of the high reward arm finally became lower than that of the low reward arm. The data show that under different regimes of costs (climbing barriers) and benefits (number of rewards) of the two arms rats appear to shift their behaviour towards the better side according to a constant relative cost-benefit ratio between the arms. Such a ratio allows them to deal with variation in the (physical appearance of) costs and benefits and choose the best long-term option. PMID:16697474

  15. Social Security's special minimum benefit.

    PubMed

    Olsen, K A; Hoffmeyer, D

    Social Security's special minimum primary insurance amount (PIA) provision was enacted in 1972 to increase the adequacy of benefits for regular long-term, low-earning covered workers and their dependents or survivors. At the time, Social Security also had a regular minimum benefit provision for persons with low lifetime average earnings and their families. Concerns were rising that the low lifetime average earnings of many regular minimum beneficiaries resulted from sporadic attachment to the covered workforce rather than from low wages. The special minimum benefit was seen as a way to reward regular, low-earning workers without providing the windfalls that would have resulted from raising the regular minimum benefit to a much higher level. The regular minimum benefit was subsequently eliminated for workers reaching age 62, becoming disabled, or dying after 1981. Under current law, the special minimum benefit will phase out over time, although it is not clear from the legislative history that this was Congress's explicit intent. The phaseout results from two factors: (1) special minimum benefits are paid only if they are higher than benefits payable under the regular PIA formula, and (2) the value of the regular PIA formula, which is indexed to wages before benefit eligibility, has increased faster than that of the special minimum PIA, which is indexed to inflation. Under the Social Security Trustees' 2000 intermediate assumptions, the special minimum benefit will cease to be payable to retired workers attaining eligibility in 2013 and later. Their benefits will always be larger under the regular benefit formula. As policymakers consider Social Security solvency initiatives--particularly proposals that would reduce benefits or introduce investment risk--interest may increase in restoring some type of special minimum benefit as a targeted protection for long-term low earners. Two of the three reform proposals offered by the President's Commission to Strengthen

  16. How to Professionalize Accounting Programs

    ERIC Educational Resources Information Center

    Allyn, Robert G.

    1977-01-01

    The author, a certified public accountant on the State Board for Public Accountancy of New York, Discusses education and training programs to "professionalize" accounting, particularly the need for innovative learning modules that integrate the traditional sequence of courses in baccalaureate programs. (MF)

  17. 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…

  18. 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…

  19. Symphony Time Accounting Resource (STAR)

    SciTech Connect

    Newfield, S.E.; Booth, J.W.; Redman, D.L.

    1986-05-01

    The Symphony Time Accounting Resource, a new time accounting system, that can be run on personal computers instead of computer mainframes is described. This new system is useful for organizations that do work under several job order numbers and/or accounting codes and could also be adapted for use by organizations on the recharge system. 1 fig., 2 tabs.

  20. An Accounting Writing Proficiency Survey

    ERIC Educational Resources Information Center

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  1. 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: discovering…

  2. 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....

  3. Contamination of Current Accountability Systems

    ERIC Educational Resources Information Center

    McGill-Franzen, Anne; Allington, Richard

    2006-01-01

    As public employees, educators should expect to be held accountable for their use of public funds. Nonetheless, the various state governments and now the U.S. Department of Education have implemented high-stakes achievement testing as the nearly singular approach to accountability. While these accountability efforts vary in a number of ways,…

  4. 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

  5. 12 CFR 390.281 - Account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Account. 390.281 Section 390.281 Banks and... Associations § 390.281 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or United States...

  6. 12 CFR 161.2 - Account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Account. 161.2 Section 161.2 Banks and Banking... ASSOCIATIONS § 161.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or United States...

  7. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  8. 12 CFR 161.2 - Account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Account. 161.2 Section 161.2 Banks and Banking... ASSOCIATIONS § 161.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or United States...

  9. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  10. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  11. 12 CFR 161.2 - Account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Account. 161.2 Section 161.2 Banks and Banking... ASSOCIATIONS § 161.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or United States...

  12. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  13. 12 CFR 390.281 - Account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Account. 390.281 Section 390.281 Banks and... Associations § 390.281 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or United States...

  14. 12 CFR 390.281 - Account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Account. 390.281 Section 390.281 Banks and... Associations § 390.281 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or United States...

  15. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  16. 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.

  17. 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)

  18. 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

    ... Harmonization Rule. The final rule was published at 76 FR 81296 on December 27, 2011. Generally, the technical... 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...

  19. 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.

  20. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) Institutionalized veterans without spouse or child. The legal custodian of VA benefits of an incompetent veteran who has neither spouse nor child and who is being furnished hospital treatment or institutional or domiciliary care by the United States or a political subdivision thereof, will account upon request to VA...

  1. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...) Institutionalized veterans without spouse or child. The legal custodian of VA benefits of an incompetent veteran who has neither spouse nor child and who is being furnished hospital treatment or institutional or domiciliary care by the United States or a political subdivision thereof, will account upon request to VA...

  2. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...) Institutionalized veterans without spouse or child. The legal custodian of VA benefits of an incompetent veteran who has neither spouse nor child and who is being furnished hospital treatment or institutional or domiciliary care by the United States or a political subdivision thereof, will account upon request to VA...

  3. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) Institutionalized veterans without spouse or child. The legal custodian of VA benefits of an incompetent veteran who has neither spouse nor child and who is being furnished hospital treatment or institutional or domiciliary care by the United States or a political subdivision thereof, will account upon request to VA...

  4. 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…

  5. 31 CFR 542.515 - Operation of accounts authorized.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... an account in a U.S. financial institution for an individual in Syria other than an individual whose... operating a business; (b) Do not involve transfers directly or indirectly to Syria or for the benefit of individuals ordinarily resident in Syria unless authorized by § 542.512; and (c) Are not otherwise...

  6. 31 CFR 538.527 - Operation of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Operation of accounts. 538.527 Section 538.527 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... business; (b) Do not involve transfers directly or indirectly to Sudan or for the benefit of...

  7. Computers Can Help Student Retention in Introductory College Accounting.

    ERIC Educational Resources Information Center

    Price, Richard L.; Murvin, Harry J.

    1992-01-01

    Almost all students in a study of an integrated instructional approach indicated that using a computer and workbook was very helpful in understanding financial accounting. A related study found that students with lower reading levels benefited most from this approach, and withdrawal dropped from 10 percent to 2 percent. (JOW)

  8. 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.

  9. 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…

  10. 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

  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. Cost Benefit and Job Analyses in Vocational Education Evaluation.

    ERIC Educational Resources Information Center

    Abramson, Theodore

    Two major areas of concern to vocational education are cost benefit and job and task analysis. In recent years vocational education has broadened its outlook in terms of general human development, but the historical context of vocational education and concerns for accountability require evaluation of vocational education programs to consider cost…

  13. 26 CFR 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) provides that, in the case of a welfare benefit fund that was in existence on July 18, 1984, the account... Second taxable year 60 Third taxable year 40 Fourth taxable year 20 For purposes of this section, the... ending after July 18, 1984 (calculated in the manner set forth in Q&A-3 of § 1.512(a)-3T, and...

  14. 26 CFR 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary)

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) provides that, in the case of a welfare benefit fund that was in existence on July 18, 1984, the account... Second taxable year 60 Third taxable year 40 Fourth taxable year 20 For purposes of this section, the... ending after July 18, 1984 (calculated in the manner set forth in Q&A-3 of § 1.512(a)-3T, and...

  15. Misconceptions about the Golden Ratio.

    ERIC Educational Resources Information Center

    Markowsky, George

    1992-01-01

    Typically, the mathematical properties concerning the golden ratio are stated correctly, but much of what is presented with respect to the golden ratio in art, architecture, literature, and aesthetics is false or seriously misleading. Discussed here are some of the most commonly repeated misconceptions promulgated, particularly within mathematics…

  16. Progressive Ratio Schedules of Reinforcement

    PubMed Central

    Killeen, Peter R.; Posadas-Sanchez, Diana; Johansen, Espen Borgå; Thrailkill, Eric A.

    2009-01-01

    Pigeons’ pecks produced grain under progressive ratio (PR) schedules, whose response requirements increased systematically within sessions. Experiment 1 compared arithmetic (AP) and geometric (GP) progressions. Response rates increased as a function of the component ratio requirement, then decreased linearly (AP) or asymptotically (GP). Experiment 2 found the linear decrease in AP rates to be relatively independent of step size. Experiment 3 showed pausing to be controlled by the prior component length, which predicted the differences between PR and regressive ratio schedules found in Experiment 4. When the longest component ratios were signaled by different key colors, rates at moderate ratios increased, demonstrating control by forthcoming context. Models for response rate and pause duration described performance on AP schedules; GP schedules required an additional parameter representing the contextual reinforcement. PMID:19159161

  17. Next generation of individual account pension reforms in Latin America.

    PubMed

    Kritzer, Barbara E; Kay, Stephen J; Sinha, Tapen

    2011-01-01

    Latin America led the world in introducing individual retirement accounts intended to complement or replace defined benefit state-sponsored, pay-as-you-go systems. After Chile implemented the first system in 1981, a number of other Latin American countries incorporated privately managed individual accounts as part of their retirement income systems beginning in the 1990s. This article examines the subsequent "reform of the reform" of these pension systems, with a focus on the recent overhaul of the Chilean system and major reforms in Mexico, Peru, and Colombia. The authors analyze key elements of pension reform in the region relating to individual accounts: system coverage, fees, competition, investment, the impact of gender on benefits, financial education, voluntary savings, and payouts. PMID:21466033

  18. Next generation of individual account pension reforms in Latin America.

    PubMed

    Kritzer, Barbara E; Kay, Stephen J; Sinha, Tapen

    2011-01-01

    Latin America led the world in introducing individual retirement accounts intended to complement or replace defined benefit state-sponsored, pay-as-you-go systems. After Chile implemented the first system in 1981, a number of other Latin American countries incorporated privately managed individual accounts as part of their retirement income systems beginning in the 1990s. This article examines the subsequent "reform of the reform" of these pension systems, with a focus on the recent overhaul of the Chilean system and major reforms in Mexico, Peru, and Colombia. The authors analyze key elements of pension reform in the region relating to individual accounts: system coverage, fees, competition, investment, the impact of gender on benefits, financial education, voluntary savings, and payouts.

  19. 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.

  20. Critical Concentration Ratio for Solar Thermoelectric Generators

    NASA Astrophysics Data System (ADS)

    ur Rehman, Naveed; Siddiqui, Mubashir Ali

    2016-06-01

    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.

  1. 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.

  2. 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)

  3. 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…

  4. 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…

  5. Multimedia and Management Accounting: Adding Creativity to Accounting.

    ERIC Educational Resources Information Center

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

    2000-01-01

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

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

    ERIC Educational Resources Information Center

    Keller, Christine M.; Hammang, John M.

    2008-01-01

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

  7. Accountability Reporting and Tracking System

    1992-07-02

    ARTS is a micro based prototype of the data elements, screens, and information processing rules that apply to the Accountability Reporting Program. The system focuses on the Accountability Event. The Accountability Event is an occurrence of incurring avoidable costs. The system must be able to CRUD (Create, Retrieve, Update, Delete) instances of the Accountability Event. Additionally, the system must provide for a review committee to update the ''event record'' with findings and determination information. Lastly,more » the system must provide for financial representatives to perform a cost reporting process.« less

  8. WAPA Daily Energy Accounting Activities

    1990-10-01

    ISA (Interchange, Scheduling, & Accounting) is the interchange scheduling system used by the DOE Western Area Power Administration to perform energy accounting functions associated with the daily activities of the Watertown Operations Office (WOO). The system's primary role is to provide accounting functions for scheduled energy which is exchanged with other power companies and power operating organizations. The system has a secondary role of providing a historical record of all scheduled interchange transactions. The followingmore » major functions are performed by ISA: scheduled energy accounting for received and delivered energy; generation scheduling accounting for both fossil and hydro-electric power plants; metered energy accounting for received and delivered totals; energy accounting for Direct Current (D.C.) Ties; regulation accounting; automatic generation control set calculations; accounting summaries for Basin, Heartland Consumers Power District, and the Missouri Basin Municipal Power Agency; calculation of estimated generation for the Laramie River Station plant; daily and monthly reports; and dual control areas.« less

  9. Accountability Reporting and Tracking System

    SciTech Connect

    Jones, Jeffery

    1992-07-02

    ARTS is a micro based prototype of the data elements, screens, and information processing rules that apply to the Accountability Reporting Program. The system focuses on the Accountability Event. The Accountability Event is an occurrence of incurring avoidable costs. The system must be able to CRUD (Create, Retrieve, Update, Delete) instances of the Accountability Event. Additionally, the system must provide for a review committee to update the ''event record'' with findings and determination information. Lastly, the system must provide for financial representatives to perform a cost reporting process.

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

    PubMed

    Burger, Joanna; Gochfeld, Michael

    2012-04-01

    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

  11. 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

  12. Benefits of Seat Belt Reminder Systems

    PubMed Central

    Fildes, Brian; Fitzharris, Michael; Koppel, Sjaanie; Vulcan, Peter; Brooks, Chris

    2003-01-01

    This study sought to determine whether fitting a more aggressive seat belt reminder system to new vehicles would be cost-beneficial for Australia. While seat belt wearing rates have been observed around 95% in the front seat, non-wearing rates in casualty crashes are as high as 33% among persons killed and 19% among seriously injured occupants. Benefits were computed for three device options (simple, simple-2 and complex) and three introduction scenarios (driver-only, front seat occupants and all occupants). Four levels of effectiveness were assumed, from 10% to 40%, depending on the type of device fitted. Unit benefits were computed assuming a 5% discount rate and a 15yr fleet life. Various industry experts provided the costs. The findings showed that Benefit-Cost-Ratios ranged from 4.0:1 at best (simple device for the driver only) to 0.9:1 for all seating positions. These figures are conservative, given the assumptions made and the discounted human capital methods used. PMID:12941229

  13. 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.

  14. Highway noise barrier perceived benefit

    NASA Astrophysics Data System (ADS)

    May, D. N.; Osman, M. M.

    1980-05-01

    A laboratory experiment was performed in which 82 subjects judged the benefit of a noise barrier by listening to tape recordings of before-barrier and after-barrier traffic noise. These perceived benefit judgments were related by regression analysis to the barrier attenuation, the before-barrier traffic sound level, and a music background level, all of which were varied over the course of the experiment. Prediction equations were developed for barrier benefit in terms of these sound levels, their purpose being to provide a model for barrier benefit that can be used in barrier site selection and design. An unexpected finding was that barrier benefit was highest when before-barrier sound levels were lowest: i.e., subjects preferred a noise barrier that solved a moderate noise problem over an equally-attenuating barrier that only partially solved a more severe noise problem.

  15. 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…

  16. 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.

  17. 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.

  18. 34 CFR 106.56 - Fringe benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... benefits. (a) Fringe benefits defined. For purposes of this part, fringe benefits means: Any medical, hospital, accident, life insurance or retirement benefit, service, policy or plan, any profit-sharing...

  19. Meaning: A Verbal Behavior Account

    ERIC Educational Resources Information Center

    Lowenkron, Barry

    2004-01-01

    Although the verbal operants that comprise Skinner's account of verbal behavior provide a seemingly complete description of the behavior of the speaker with respect to what is ordinarily called the expression of meanings, it may be shown that the account is intrinsically deficient in describing the receptive behavior of listeners with regard to…

  20. 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…

  1. Peer-to-peer accountability.

    PubMed

    Guidi, M A

    1995-10-01

    Peer-to-peer accountability is an essential component of empowerment-based management models. To foster this environment, skills such as conflict resolution, team building, communication and group dynamics need to be identified and supported. The lack of peer-to-peer accountability can seriously hinder the development of management models. PMID:7566813

  2. 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…

  3. 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…

  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. 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 conclusions and…

  6. 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…

  7. 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…

  8. Open Book Professional Accountancy Examinations

    ERIC Educational Resources Information Center

    Rowlands, J. E.; Forsyth, D.

    2006-01-01

    This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the…

  9. The Heavy Hand of Accountability

    ERIC Educational Resources Information Center

    Cory, Christopher T.

    1974-01-01

    This article describes one of the products of accountability in schools--floods of forms and paper work. It centers on the situation in California districts which have the most comprehensive accountability law, questioning whether the quest for this objective is a distraction from teaching. (JA)

  10. 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…

  11. 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…

  12. 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…

  13. Accountability in Communication and Learning.

    ERIC Educational Resources Information Center

    Findley, Charles A.

    The purpose of this paper is to present a general overview of the nature of and the need for accountability in educational communication. To clarify the nature of a model that will facilitate accountability, a comparative analysis is constructed between a model for instructional design and a model for speech preparation. Detailed attention is…

  14. 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…

  15. Risk-benefit ratio of angiotensin antagonists versus ACE inhibitors in end-stage renal disease.

    PubMed

    Sica, D A; Gehr, T W; Fernandez, A

    2000-05-01

    The effective treatment of hypertension is an extremely important consideration in patients with end-stage renal disease (ESRD). Virtually any drug class--with the possible exception of diuretics--can be used to treat hypertension in the patient with ESRD. Despite there being such a wide range of treatment options, drugs which interrupt the renin-angiotensin axis are generally suggested as agents of choice in this population, even though the evidence in support of their preferential use is quite scanty. ACE inhibitors, and more recently angiotensin antagonists, are the 2 drug classes most commonly employed to alter renin-angiotensin axis activity and therefore produce blood pressure control. ACE inhibitor use in patients with ESRD can sometimes prove an exacting proposition. ACE inhibitors are variably dialysed, with compounds such as catopril, enalapril, lisinopril and perindopril undergoing substantial cross-dialyser clearance during a standard dialysis session. This phenomenon makes the selection of a dose and the timing of administration for an ACE inhibitor a complex issue in patients with ESRD. Furthermore, ACE inhibitors are recognised as having a range of nonpressor effects that are pertinent to patients with ESRD. Such effects include their ability to decrease thirst drive and to decrease erythropoiesis. In addition, ACE inhibitors have a unique adverse effect profile. As is the case with their use in patients without renal failure, use of ACE inhibitors in patients with ESRD can be accompanied by cough and less frequently by angioneurotic oedema. In the ESRD population, ACE inhibitor use is also accompanied by so-called anaphylactoid dialyser reactions. Angiotensin antagonists are similar to ACE inhibitors in their mechanism of blood pressure lowering. Angiotensin antagonists are not dialysable and therefore can be distinguished from a number of the ACE inhibitors. In addition, the adverse effect profile for angiotensin antagonists is remarkably bland, with cough and angioneurotic oedema rarely, if ever, occurring. In patients with ESRD, angiotensin antagonists are also not associated with the anaphylactoid dialyser reactions which occur with ACE inhibitors. The nonpressor effects of angiotensin antagonists--such as an influence on thirst drive and erythropoiesis--have not been explored in nearly the depth, as they have been with ACE inhibitors. Although ACE inhibitors have not been compared directly to angiotensin antagonists in patients with ESRD, angiotensin antagonists possess a number of pharmacokinetic and adverse effect characteristics, which would favour their use in this population. PMID:10830252

  16. Rethinking the risk-benefit ratio of efavirenz in HIV-infected children.

    PubMed

    Van de Wijer, Lisa; Schellekens, Arnt F A; Burger, David M; Homberg, Judith R; de Mast, Quirijn; van der Ven, Andre J A M

    2016-05-01

    The non-nucleoside reverse transcriptase inhibitor efavirenz is part of the WHO guidelines for preferred first-line treatment of HIV-1-infected adults, pregnant and lactating women, and children. Efavirenz is well known to cause CNS toxicity. Although good data for CNS toxicity are available for adults, the opposite is true for children. Paediatric studies on this topic frequently suffer from small sample sizes or absence of thorough neuropsychiatric assessments. In this Personal View, we focus on two knowledge gaps of CNS toxicity of efavirenz in children. First, plasma concentrations of efavirenz are difficult to predict in children because of immaturity of and genetic variation in metabolic enzymes. Second, efavirenz exerts a lysergide (LSD)-like effect on brain serotonergic pathways and affects CNS metabolic pathways, including mitochondrial function. Whether these effects interfere with normal brain development is unknown. These uncertainties underline the imminent need for better monitoring of mental health and neurocognitive development in children given and exposed to efavirenz. PMID:27599655

  17. A Critique of Tax Based Cost/Benefit Ratios. The Rand Paper Series.

    ERIC Educational Resources Information Center

    Smith, James P.

    This paper examines the theoretical difficulties inherent in basing social investment decisions solely on considerations involving the additional tax payments and tax receipts the investment generates. Although the conceptual issues raised are quite general and could be applied to a wide variety of government financed investments, emphasis is on…

  18. Updated thinking on positivity ratios.

    PubMed

    Fredrickson, Barbara L

    2013-12-01

    This article presents my response to the article by Brown, Sokal, and Friedman (2013), which critically examined Losada's conceptual and mathematical work (as presented in Losada, 1999; Losada & Heaphy, 2004; and Fredrickson & Losada; 2005) and concluded that mathematical claims for a critical tipping point positivity ratio are unfounded. In the present article, I draw recent empirical evidence together to support the continued value of computing and seeking to elevate positivity ratios. I also underscore the necessity of modeling nonlinear effects of positivity ratios and, more generally, the value of systems science approaches within affective science and positive psychology. Even when scrubbed of Losada's now-questioned mathematical modeling, ample evidence continues to support the conclusion that, within bounds, higher positivity ratios are predictive of flourishing mental health and other beneficial outcomes. PMID:23855895

  19. 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.

  20. 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…

  1. Benefits of acid rain controls

    SciTech Connect

    Hawkins, D.G.

    1984-04-01

    The acid rain debate has been distorted by a mistaken political paradigm. This paradigm holds that acid rain controls will benefit only a few lakes and streams, mostly in the Adirondack Mountains in northeastern New York State. It holds that the costs of a control program will fall on the Midwest but that none of the benefits will occur there since no sensitive lakes and streams are found in that area. The author discussed this problem and pointed out that sulfur dioxide was responsible for several types of pollution damage and that all the states would benefit from the reduction of sulfur dioxide emissions.

  2. Pharmacy benefits: new concepts in plan design.

    PubMed

    Goff, Veronica V

    2002-03-01

    This issue brief examines changes to prescription drug benefit coverage in large employer plans and implications for a Medicare prescription drug benefit. The brief discusses reasons behind employer benefit plan redesign and recent coverage trends, as well as potential paths to modernize benefits. Information is based on a literature review and conversations and interviews with employers, benefit consultants, and pharmacy benefit management executives.

  3. Age rationing and prudential lifespan account in Norman Daniels’ Just health

    PubMed Central

    Brauer, S

    2009-01-01

    Could age be a valid criterion for rationing? In Just health, Norman Daniels argues that under certain circumstances age rationing is prudent, and therefore a morally permissible strategy to tackle the problem of resource scarcity. Crucial to his argument is the distinction between two problem-settings of intergenerational equity: equity among age groups and equity among birth cohorts. While fairness between age groups can involve unequal benefit treatment in different life stages, fairness between birth cohorts implies enjoying approximate equality in benefit ratios. Although both questions of fairness are distinct, the resolution of the one depends on resolution of the other. In this paper, I investigate whether Daniels’ account of age rationing could be defended as a fair way of setting limits to healthcare entitlements. I will focus on two main points. First, I will consider whether the age group problem could be resolved without appealing to a conception of the good. Second, I will demonstrate that the connection between the age group problem and the birth cohort problem runs deeper than Daniels initially thought—and that it ultimately suggests a method for prioritisation in problem solving strategies. PMID:19103939

  4. 12 CFR 390.307 - Savings account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Savings account. 390.307 Section 390.307 Banks... Savings Associations § 390.307 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 390.290, a tax and loan account, a note account, a United...

  5. 12 CFR 390.307 - Savings account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Savings account. 390.307 Section 390.307 Banks... Savings Associations § 390.307 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 390.290, a tax and loan account, a note account, a United...

  6. 12 CFR 390.307 - Savings account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Savings account. 390.307 Section 390.307 Banks... Savings Associations § 390.307 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 390.290, a tax and loan account, a note account, a United...

  7. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Savings account. 561.42 Section 561.42 Banks and... SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a note account,...

  8. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Savings account. 561.42 Section 561.42 Banks and... SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a note account,...

  9. 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.

  10. 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. PMID:23792249

  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. Benefits for Children with Disabilities

    MedlinePlus

    ... Social Security . . . 3 Introduction. . . . . . . . . . . . . . . 4 Supplemental Security Income ( SSI) payments for children with disabilities. . . . . 4 Social Security ... for adults disabled since childhood. . . . . 10 Applying for SSI payments or SSDI benefits and how you can ...

  13. 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)

  14. Quantifying asymmetry: ratios and alternatives.

    PubMed

    Franks, Erin M; Cabo, Luis L

    2014-08-01

    Traditionally, the study of metric skeletal asymmetry has relied largely on univariate analyses, utilizing ratio transformations when the goal is comparing asymmetries in skeletal elements or populations of dissimilar dimensions. Under this approach, raw asymmetries are divided by a size marker, such as a bilateral average, in an attempt to produce size-free asymmetry indices. Henceforth, this will be referred to as "controlling for size" (see Smith: Curr Anthropol 46 (2005) 249-273). Ratios obtained in this manner often require further transformations to interpret the meaning and sources of asymmetry. This model frequently ignores the fundamental assumption of ratios: the relationship between the variables entered in the ratio must be isometric. Violations of this assumption can obscure existing asymmetries and render spurious results. In this study, we examined the performance of the classic indices in detecting and portraying the asymmetry patterns in four human appendicular bones and explored potential methodological alternatives. Examination of the ratio model revealed that it does not fulfill its intended goals in the bones examined, as the numerator and denominator are independent in all cases. The ratios also introduced strong biases in the comparisons between different elements and variables, generating spurious asymmetry patterns. Multivariate analyses strongly suggest that any transformation to control for overall size or variable range must be conducted before, rather than after, calculating the asymmetries. A combination of exploratory multivariate techniques, such as Principal Components Analysis, and confirmatory linear methods, such as regression and analysis of covariance, appear as a promising and powerful alternative to the use of ratios. PMID:24842694

  15. 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.

  16. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... the 30-day period, the Administrator receives a correctly submitted TR NOX Ozone Season allowance... SO2 TRADING PROGRAMS TR NOX Ozone Season Trading Program § 97.520 Establishment of compliance accounts... representation under § 97.516, the Administrator will establish a compliance account for the TR NOX Ozone...

  17. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... the 30-day period, the Administrator receives a correctly submitted TR NOX Ozone Season allowance... SO2 TRADING PROGRAMS TR NOX Ozone Season Trading Program § 97.520 Establishment of compliance accounts... representation under § 97.516, the Administrator will establish a compliance account for the TR NOX Ozone...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  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. 76 FR 21252 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on Benefits Payable in Terminated...

  4. 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.

  5. 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.

  6. Why treat noncompliant patients? Beyond the decent minimum account.

    PubMed

    Eyal, Nir

    2011-12-01

    Patients' medical conditions can result from their own avoidable risk taking. Some lung diseases result from avoidable smoking and some traffic accidents result from victims' reckless driving. Although in many nonmedical areas we hold people responsible for taking risks they could avoid, it is normally harsh and inappropriate to deny patients care because they risked needing it. Why? A popular account is that protecting everyone's "decent minimum," their basic needs, matters more than the benefits of holding people accountable. This account is deficient. Protecting the decent minimum is not always served by offering noncompliant patients either nonbasic or basic care. Nor is protecting that minimum always served by unconditional medical care better than by nonmedical interventions. To interpret the decent minimum in democratic terms is a futile response to these challenges. Ideas for new accounts are suggested.

  7. Inbreeding and parasite sex ratios.

    PubMed

    Nee, Sean; West, Stuart A; Read, Andrew F

    2002-04-01

    The breeding system of parasitic protozoa affects the evolution of drug resistance and virulence, and is relevant to disease diagnosis and the development of chemo- and immunotherapy. A major group of protozoan parasites, the phylum Apicomplexa, that includes the aetiological agents of malaria, toxoplasmosis and coccidiosis, all have dimorphic sexual stages. The sex ratio (proportion of males produced by parasites) is predicted to depend upon the inbreeding rate, and it has been suggested that sex-ratio data offer a relatively cheap and easy method for indirectly estimating inbreeding rates. Here, we exploit a new theoretical machinery to show that there are generally valid relationships between f, Wright's coefficient of inbreeding, and sex ratio, z(*), the generality being with respect to population structure. To focus the discussion, we concentrate on malaria and show that the previously derived result, f = 1 - 2z(*), does not depend on the artificial assumptions about population structure that were previously made. Not only does this justify the use of sex ratio as an indirect measure of f, but also we argue that it may actually be preferable to measure f by measuring sex ratios, rather than by measuring departures from Hardy-Weinberg genotypic proportions both in malaria and parasites more generally. PMID:11934369

  8. Urinary Total Hydroxyproline: Creatinine Ratio

    PubMed Central

    Wharton, B. A.; Gough, G.; Williams, Angela; Kitts, Sheila; Pennock, C. A.

    1972-01-01

    The total hydroxyproline: creatinine ratio has been determined in random samples of urine collected from 1577 normal Bristol children and from children with hypothyroidism, growth hormone deficiency, coeliac disease, and rickets. The results in normal children had a profile similar to that of length velocity. When specific therapy was given to the children with growth failure there was a prompt increase in the total hydroxyproline: creatinine ratio, which occurred well before a growth spurt could be detected by anthropometry. The ratio could be a useful chemical adjunct to anthropometry and radiology in the assessment of normal and abnormal growth. The prompt response of the ratio to changes in growth rate suggests that it may be particularly useful in studying physiological variation in growth over short periods of time and in close monitoring of treatment regimens for growth failure. Random samples of urine may be used, automated methods of analysis are available, and other specialities find the investigation a useful one, so that for the paediatrician the urine total hydroxyproline: creatinine ratio has a potentially wide application. PMID:5018659

  9. 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...

  10. 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...

  11. 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... 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...

  12. 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...

  13. 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…

  14. 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,…

  15. 20 CFR 404.2065 - How does your representative payee account for the use of benefits?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Social Security field office or a United States Government facility that we designate serving the area in... year (except for certain State institutions that participate in a separate onsite review program). We... based on a variety of reasons. Some of these reasons may include the payee's history of past...

  16. 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.

  17. 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.

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

    PubMed

    Kenney, Martha

    2015-10-01

    Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study. PMID:26630820

  19. Accountancy--An Emerging Profession

    ERIC Educational Resources Information Center

    Ristino, Robert J.

    1971-01-01

    Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)

  20. Accountability Starts with the Superintendent

    ERIC Educational Resources Information Center

    Ricketts, Kenneth E.

    1973-01-01

    Describes how Lawndale District, near Los Angeles, developed a system of accountability starting with the superintendent. Describes the subgoals and objectives developed by the superintendent in cooperation with the Board of Trustees and members of the community. (JF)