Science.gov

Sample records for account benefits ratio

  1. Depot fluphenazine: risk/benefit ratio.

    PubMed

    Glazer, W M

    1984-05-01

    The risks and benefits associated with depot fluphenazine are reassessed by a review and critique of the literature, with an emphasis on controlled studies comparing depot to oral preparations. Specific gaps in our knowledge are noted and recommendations are made for future research. PMID:6370986

  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. Preparing for SFAS No. 106: Accounting for Nonpension Postretirement Benefits.

    ERIC Educational Resources Information Center

    Akresh, Murray S.; And Others

    1992-01-01

    Planning for and implementing the Financial Accounting and Standards Board's Statement of Financial Accounting Standards for nonpension retirement benefits gives colleges and universities an opportunity to assess and revise their retiree health benefit plans. However, assessment of the current plan, objectives of changes, projected impact, and…

  4. 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

  5. FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

    PubMed

    Grimaldi, P L; Bertko, J M

    1989-07-01

    The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992. PMID:10293219

  6. 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...

  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. PMID:27232233

  8. 75 FR 20299 - Garnishment of Accounts Containing Federal Benefit Payments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... Railroad retirement benefits, Federal Railroad unemployment and sickness benefits, Civil Service Retirement... Railroad unemployment and sickness benefits, Civil Service Retirement System benefits and Federal Employees... Retirement benefits, Federal Railroad unemployment and sickness benefits, Civil Service Retirement...

  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. 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... Federal Benefit Payments AGENCY: Department of the Treasury, Fiscal Service (Treasury); Social Security... garnishment of Federal benefit payments. The rule establishes procedures that financial institutions...

  11. 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...

  12. 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. PMID:22565198

  13. 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...

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

    PubMed

    Cafiso, Salvatore; D'Agostino, Carmelo

    2016-08-01

    Road Agencies set quantitative targets and adopt related road safety strategies within the priorities and the available resources at the time of an economic crisis. In this framework, benefit-cost analyses (BCA) are carried out to support the decision making process and alternative measures are ranked according to their expected benefit and benefit-cost ratio calculated using a Safety Performance Function (SPF) and Crash Modification Factors (CMFs) as predictors of future safety performances. Due to the variance of CMFs and crash frequency we are uncertain what the benefits of some future actions will be. The chance of making wrong decisions depends on the size of the standard deviation of the probability distribution of the considered stochastic variables. To deal with the uncertainty inherent in the decision making process, a reliability based assessment of benefits must be performed introducing a stochastic approach. In the paper the variability of the CMFs, the predicted number of crashes and the crash costs are taken into account in a reliability based BCA to address improvements and issues of an accurate probabilistic approach when compared to the deterministic results or other approximated procedures. A case study is presented comparing different safety countermeasures selected to reduce crash frequency and severity on sharp curves in motorways. These measures include retrofitting of old safety barriers, delineation systems and shoulder rumble strips. The methodology was applied using the Monte Carlo simulations to calculate the probability of failure of BCA statements. Results and comparisons with alternative approaches, like the one proposed in the HSM, are presented showing remarkable differences in the evaluation of outcomes which can be achieved. PMID:27208591

  15. Using a 401(h) account to fund retiree health benefits from your pension plan.

    PubMed

    Lee, David; Singerman, Eduardo

    2003-06-01

    If a health and welfare plan covering retirees faces financial shortfalls, administrators and trustees can fund retiree health benefit payments from a related pension plan that may be in better condition. This method is legal and ethical, but it requires sophisticated accounting techniques for creating an account that provides retiree members with promised benefits while meeting statutory and regulatory requirements. PMID:12800312

  16. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water....2283 Account 228.3, Accumulated provision for pensions and benefits. (a) This account must include provisions made by the service company and amounts contributed by employees for pensions, accident and...

  17. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water....2283 Account 228.3, Accumulated provision for pensions and benefits. (a) This account must include provisions made by the service company and amounts contributed by employees for pensions, accident and...

  18. "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. PMID:25857654

  19. 20 CFR 416.665 - How does your representative payee account for the use of benefits?

    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 benefits? 416.665 Section 416.665 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Representative Payment § 416.665 How does...

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

    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 benefits? 416.665 Section 416.665 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Representative Payment § 416.665 How does...

  1. 20 CFR 416.665 - How does your representative payee account for the use of benefits?

    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 benefits? 416.665 Section 416.665 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Representative Payment § 416.665 How does...

  2. Coping with FASB Statement No. 106--"Accounting for Post-retirement Benefits other than Pensions".

    PubMed

    Fernstrom, S C; Chen, N Y

    1991-01-01

    The Financial Accounting Standards Board has recently adopted Statement No. 106 providing accounting rules for nonpension postretirement benefits. This change presents a complex series of design, funding and tax issues that will forever change the way employers view the offering of postretirement benefits. Careful analysis of these issues within the specific context of each employer's human resources and financial strategy will be needed to select the proper course of action for dealing with this new accounting statement. PMID:10117169

  3. 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

  4. Screening of Newborns for Disorders with High Benefit-Risk Ratios Should Be Mandatory.

    PubMed

    Kelly, Nicole; Makarem, Dalia Chehayeb; Wasserstein, Melissa P

    2016-06-01

    Newborn screening has evolved to include an increasingly complex spectrum of diseases, raising concerns that screening should be optional and require parental consent. Early detection of disorders like PKU and MCAD is essential to prevent serious disability and death in affected children. These are examples of high benefit-risk ratio disorders because of the irrefutable health benefits of early detection, coupled with the low risks of treatment. The dire consequences of not diagnosing an infant with a treatable disorder because of parental refusal to screen are wholly unacceptable. Thus, we believe that newborn screening for disorders with high benefit-risk ratios should continue to be mandatory. PMID:27338599

  5. 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.…

  6. The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

    PubMed

    Melbinger, M S

    1989-06-01

    The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage. PMID:10303705

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

    PubMed Central

    Burtscher, Martin; Ruedl, Gerhard

    2015-01-01

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

  8. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... insurance benefit is also entitled to periodic benefits under a workers' compensation law or plan of the... periodic benefit (including workers' compensation or any other payments based on a work relationship) on account of a total or partial disability (whether or not permanent) under a law or plan of the...

  9. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... insurance benefit is also entitled to periodic benefits under a workers' compensation law or plan of the... periodic benefit (including workers' compensation or any other payments based on a work relationship) on account of a total or partial disability (whether or not permanent) under a law or plan of the...

  10. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... insurance benefit is also entitled to periodic benefits under a workers' compensation law or plan of the... periodic benefit (including workers' compensation or any other payments based on a work relationship) on account of a total or partial disability (whether or not permanent) under a law or plan of the...

  11. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... insurance benefit is also entitled to periodic benefits under a workers' compensation law or plan of the... periodic benefit (including workers' compensation or any other payments based on a work relationship) on account of a total or partial disability (whether or not permanent) under a law or plan of the...

  12. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... insurance benefit is also entitled to periodic benefits under a workers' compensation law or plan of the... periodic benefit (including workers' compensation or any other payments based on a work relationship) on account of a total or partial disability (whether or not permanent) under a law or plan of the...

  13. 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.

  14. 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

  15. 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

  16. 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.

  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. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2009-12-01

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

  20. Private Economic Benefit/Cost Ratios of a College Investment for Men and Women, 1967 to 1999.

    ERIC Educational Resources Information Center

    Postsecondary Education Opportunity, 2000

    2000-01-01

    This issue analyzed the income/cost ratios of a college investment decision for individuals. The analysis for men and women was done separately, because men and women have very different incomes at similar levels of educational attainment. Calculations were performed for each year from 1967 through 1999. Benefit (income) data were derived from the…

  1. 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…

  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. 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.…

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  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. [SSRI antidepressant use during pregnancy and the assessment of the risk-benefit ratio].

    PubMed

    Weisskopf, Etienne; Fumeaux, Céline J Fischer; Bickle Graz, Myriam; Harari, Mathild Morisod; Epiney, Manuella; Tolsa, Cristina Borradori; Rouiller, Sylvie; Tolsa, Jean-François; Eap, Chin B; Vial, Yvan; Csajka, Chantal; Panchaud, Alice

    2016-03-16

    Studies report that between 6 and 13% of women experience symptoms of depression during pregnancy and the postpartum period. The abundant data available make selective serotonin reuptake inhibitors (SSRIs) the first line treatment in pregnancy when a pharmacological treatment is required. Risks associated with the use of SSRIs during pregnancy are limited (moderate effect size) and are often not distinguishable from those inherent to the mother's disease. Yet, several questions regarding the SSRI safety profile for the unborn child are still under debate or require additional epidemiological data. The decision of SSRI use during pregnancy needs an individual evaluation of the risk-benefit balance. PMID:27149719

  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. 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…

  13. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  14. 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...

  15. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  16. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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...

  17. Accounting for aerosol scattering in the CLARS retrieval of column averaged CO2 mixing ratios

    NASA Astrophysics Data System (ADS)

    Zhang, Qiong; Natraj, Vijay; Li, King-Fai; Shia, Run-Lie; Fu, Dejian; Pongetti, Thomas J.; Sander, Stanley P.; Roehl, Coleen M.; Yung, Yuk L.

    2015-07-01

    The California Laboratory for Atmospheric Remote Sensing Fourier transform spectrometer (CLARS-FTS) deployed at Mount Wilson, California, has been measuring column abundances of greenhouse gases in the Los Angeles (LA) basin in the near-infrared spectral region since August 2011. CLARS-FTS measures reflected sunlight and has high sensitivity to absorption and scattering in the boundary layer. In this study, we estimate the retrieval biases caused by aerosol scattering and present a fast and accurate approach to correct for the bias in the CLARS column averaged CO2 mixing ratio product, XCO2. The high spectral resolution of 0.06 cm-1 is exploited to reveal the physical mechanism for the bias. We employ a numerical radiative transfer model to simulate the impact of neglecting aerosol scattering on the CO2 and O2 slant column densities operationally retrieved from CLARS-FTS measurements. These simulations show that the CLARS-FTS operational retrieval algorithm likely underestimates CO2 and O2 abundances over the LA basin in scenes with moderate aerosol loading. The bias in the CO2 and O2 abundances due to neglecting aerosol scattering cannot be canceled by ratioing each other in the derivation of the operational product of XCO2. We propose a new method for approximately correcting the aerosol-induced bias. Results for CLARS XCO2 are compared to direct-Sun XCO2 retrievals from a nearby Total Carbon Column Observing Network (TCCON) station. The bias-correction approach significantly improves the correlation between the XCO2 retrieved from CLARS and TCCON, demonstrating that this approach can increase the yield of useful data from CLARS-FTS in the presence of moderate aerosol loading.

  18. 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

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

    PubMed

    Herz-Roiphe, Daniel

    2014-01-01

    Federal agencies count all fatalities prevented by regulation as having the same value for the purposes of cost-benefit analysis, making no adjustment for the age of the person saved. This uniform valuation is guided by empirical studies that find that the young are not willing to pay more than the elderly for small risk reductions in private markets. This Note argues for a different approach. It proposes that agencies take account of a previously ignored body of "public choice" research that finds that most individuals think government should adopt lifesaving programs that benefit the young over those that benefit the old. These data illustrate a divergence between people's private and public preferences. While the economic theory that guides current agency practice prioritizes the former over the latter, this Note argues that it should be the other way around. The Note maintains that public choice data reflect a wider range of societal commitments than individual willingness-to-pay metrics, and therefore that the use of public choice data could help agencies satisfy their mandate under Executive Order 13,563 to engage in broader forms of analysis. The Note also posits that public choice data actually provide a better guide to the welfare consequences of prioritizing lifesaving regulations for different age groups than do individual willingness-to-pay data. It accordingly recommends a new system of age adjustment based on public choice results. PMID:25486716

  20. 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.

  1. 26 CFR 1.401(a)-15 - Requirement that plan benefits are not decreased on account of certain Social Security increases.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  3. 26 CFR 1.401(a)-15 - Requirement that plan benefits are not decreased on account of certain Social Security increases.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  4. 26 CFR 1.401(a)-15 - Requirement that plan benefits are not decreased on account of certain Social Security increases.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  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. 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.

  7. 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.

  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. 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…

  10. Informed Consent Should Be a Required Element for Newborn Screening, Even for Disorders with High Benefit-Risk Ratios.

    PubMed

    Fost, Norman

    2016-06-01

    Over-enthusiastic newborn screening has often caused substantial harm and has been imposed on the public without adequate information on benefits and risks and without parental consent. This problem will become worse when genomic screening is implemented. For the past 40 years, there has been broad agreement about the criteria for ethically responsible screening, but the criteria have been systematically ignored by policy makers and practitioners. Claims of high benefit and low risk are common, but they require precise definition and documentation, which has often not occurred, undermining claims that involuntary testing is justified. Even when the benefits and risks are well established, it does not automatically follow that involuntary testing is justified, a position supported by the widespread tolerance for parental refusal of immunizations and newborn screening. PMID:27338600

  11. 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. PMID:23088795

  12. 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

  13. 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

  14. 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

  15. 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. PMID:16136792

  16. 20 CFR 416.546 - Payment into dedicated accounts of past-due benefits for eligible individuals under age 18 who...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... benefits for eligible individuals under age 18 who have a representative payee. 416.546 Section 416.546... past-due benefits for eligible individuals under age 18 who have a representative payee. For purposes... amounts described in § 416.545(a) (1), (2), and (3). (a) For an eligible individual under age 18 who has...

  17. 20 CFR 416.546 - Payment into dedicated accounts of past-due benefits for eligible individuals under age 18 who...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... benefits for eligible individuals under age 18 who have a representative payee. 416.546 Section 416.546... past-due benefits for eligible individuals under age 18 who have a representative payee. For purposes... amounts described in § 416.545(a) (1), (2), and (3). (a) For an eligible individual under age 18 who has...

  18. 20 CFR 416.546 - Payment into dedicated accounts of past-due benefits for eligible individuals under age 18 who...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... benefits for eligible individuals under age 18 who have a representative payee. 416.546 Section 416.546... past-due benefits for eligible individuals under age 18 who have a representative payee. For purposes... amounts described in § 416.545(a) (1), (2), and (3). (a) For an eligible individual under age 18 who has...

  19. 20 CFR 416.546 - Payment into dedicated accounts of past-due benefits for eligible individuals under age 18 who...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... benefits for eligible individuals under age 18 who have a representative payee. 416.546 Section 416.546... past-due benefits for eligible individuals under age 18 who have a representative payee. For purposes... amounts described in § 416.545(a) (1), (2), and (3). (a) For an eligible individual under age 18 who has...

  20. 20 CFR 416.546 - Payment into dedicated accounts of past-due benefits for eligible individuals under age 18 who...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... benefits for eligible individuals under age 18 who have a representative payee. 416.546 Section 416.546... past-due benefits for eligible individuals under age 18 who have a representative payee. For purposes... amounts described in § 416.545(a) (1), (2), and (3). (a) For an eligible individual under age 18 who has...

  1. Accounting for Accountability.

    ERIC Educational Resources Information Center

    Colorado State Dept. of Education, Denver. Cooperative Accountability Project.

    This publication reports on two Regional Educational Accountability Conferences on Techniques sponsored by the Cooperative Accountability Project. Accountability is described as an "emotionally-charged issue" and an "operationally demanding concept." Overviewing accountability, major speakers emphasized that accountability is a means toward…

  2. 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…

  3. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

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

  4. 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.

  5. 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...

  6. 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...

  7. 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

  8. 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. PMID:17411806

  9. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  10. School Accountability.

    ERIC Educational Resources Information Center

    Evers, Williamson M., Ed.; Walberg, Herbert J., Ed.

    This book presents the perspectives of experts from the fields of history, economics, political science, and psychology on what is known about accountability, what still needs to be learned, what should be done right now, and what should be avoided in devising accountability systems. The common myths about accountability are dispelled and how it…

  11. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

    As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account…

  12. 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…

  13. Bringing Accountability to Elementary Art.

    ERIC Educational Resources Information Center

    Siegesmund, Richard

    2002-01-01

    Asserts that art is not an impractical "break" from serious learning but rather an essential part of that learning, focusing on the art classroom's traditional status as a refuge, the importance of accountability in art education, and benefits for classroom teachers. The paper explains that accountability does not mean the end of the art classroom…

  14. 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…

  15. 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 ...

  16. 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

  17. 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…

  18. 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:…

  19. 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.

  20. 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...

  1. 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....

  2. 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....

  3. 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.

  4. 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. PMID:19064476

  5. 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

  6. 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

  7. 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. PMID:26712021

  8. 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

  9. 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…

  10. Cost-Effectiveness in Individual Development Accounts

    ERIC Educational Resources Information Center

    Schreiner, Mark; Ng, Guat Tin; Sherraden, Michael

    2006-01-01

    Because resources are limited, the benefits and costs of social-work interventions--like all interventions--must be compared with the benefits and costs of alternatives. Evidence-based practice should ask, What works? How well does it work? And what does it cost? This article analyzes the provision of Individual Development Accounts (IDAs) with a…

  11. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Calculation of benefits. 403.253 Section 403.253... Ratio Provisions § 403.253 Calculation of benefits. (a) General provisions. (1) Except as provided for... values on the initial calculation date of— (A) Expected incurred benefits in the loss ratio...

  12. 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...

  13. Isotopic Ratio, Isotonic Ratio, Isobaric Ratio and Shannon Information Uncertainty

    NASA Astrophysics Data System (ADS)

    Ma, Chun-Wang; Wei, Hui-Ling

    2014-11-01

    The isoscaling and the isobaric yield ratio difference (IBD) probes, both of which are constructed by yield ratio of fragment, provide cancelation of parameters. The information entropy theory is introduced to explain the physical meaning of the isoscaling and IBD probes. The similarity between the isoscaling and IBD results is found, i.e., the information uncertainty determined by the IBD method equals to β - α determined by the isoscaling (α (β) is the parameter fitted from the isotopic (isotonic) yield ratio).

  14. 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.

  15. 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…

  16. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  17. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  18. 31 CFR 210.13 - Notice to account owners.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  19. Compare benefits before entering receivables financing.

    PubMed

    Ferconio, S; Lane, M R

    1991-02-01

    Financing accounts receivables is becoming a popular strategy in the healthcare industry. Factoring and securitization are two financing methods available to hospitals. Patient accounts managers who understand the programs' structures, incentives, and costs will be able to achieve the maximum benefit for their hospitals when choosing one of these transactions. PMID:10109699

  20. Benefits of quitting tobacco

    MedlinePlus

    ... your risk of many serious health problems . THE BENEFITS OF QUITTING You may enjoy the following when ... about $2,000 a year on cigarettes. HEALTH BENEFITS Some health benefits begin almost immediately. Every week, ...

  1. Benefits of quitting tobacco

    MedlinePlus

    ... your risk of many serious health problems . THE BENEFITS OF QUITTING Your breath, clothes, and hair will ... about $1,800 a year on cigarettes. HEALTH BENEFITS Some health benefits begin almost immediately. Every week, ...

  2. 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…

  3. 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. PMID:25374169

  4. 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.

  5. 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.

  6. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  7. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  8. Holding Accountability to Account. Research Brief

    ERIC Educational Resources Information Center

    National Center on Performance Incentives, 2008

    2008-01-01

    In "Holding Accountability to Account: How Scholarship and Experience in Other Fields Inform Exploration of Performance Incentives in Education"--a paper presented at the National Center on Performance Incentives research to policy conference in February--Richard Rothstein, a research associate at the Economic Policy Institute, argues educational…

  9. Accountability, California Style: Counting or Accounting?

    ERIC Educational Resources Information Center

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

    Across the nation and at nearly all levels of our educational system, efforts to hold schools accountable for student learning dominate strategies for improving the quality of education. At both the national and state level, student testing stands at the center of educational accountability programs, such that schools are effectively held…

  10. 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…

  11. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-10

    ...The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board), invites public comments concerning the harmonization of Cost Accounting Standards 412 and 413 with the Pension Protection Act (PPA) of 2006. The PPA amended the minimum funding requirements for defined benefit pension plans. The PPA required the Board to harmonize with PPA the CAS applicable to the......

  12. 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…

  13. 26 CFR 1.162-10 - Certain employee benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain employee benefits. 1.162-10 Section 1... employee benefits. (a) In general. Amounts paid or accrued by a taxpayer on account of injuries received by... benefits, guaranteed annual wages, vacations, or a sickness, accident, hospitalization, medical...

  14. 26 CFR 1.162-10 - Certain employee benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain employee benefits. 1.162-10 Section 1... employee benefits. (a) In general. Amounts paid or accrued by a taxpayer on account of injuries received by... benefits, guaranteed annual wages, vacations, or a sickness, accident, hospitalization, medical...

  15. 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

  16. 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…

  17. 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)

  18. An existentialist account of identity formation.

    PubMed

    Bilsker, D

    1992-06-01

    An account of James Marcia's identity formation model is given in the language of existentialist philosophy. Parallels between ego-identity and existentialist approaches are examined and identity is described in terms of existentialist concepts formulated by Martin Heidegger (Being and Time) and Jean-Paul Sartre (Being and Nothingness). While identity formation has previously been formulated in terms of ego-analytic theory, this paper argues and seeks to demonstrate that significant benefits accrue from an existentialist account. These benefits include clarification of difficult theoretical issues, delineation of specific research directions and enrichment of clinical understanding. PMID:1527251

  19. 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.

  20. 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…

  1. Costs and Benefits to Industry of Online Literature Searches.

    ERIC Educational Resources Information Center

    Jensen, Rebecca J.; And Others

    1980-01-01

    Over 53 percent of 159 NASA-Small Business Administration clients and industrial clients, surveyed for dollar costs and benefits of online computerized literature searches, identified dollar benefits. A direct ratio between benefits derived and client dollars invested, averaging 2.9 to 1, was demonstrated. Data tables are presented. (Author/JD)

  2. 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...

  3. 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...

  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. 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...

  6. 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...

  7. Use of Medications of Questionable Benefit in Advanced Dementia

    PubMed Central

    Tjia, Jennifer; Briesacher, Becky A.; Peterson, Daniel; Liu, Qin; Andrade, Susan E.; Mitchell, Susan L.

    2015-01-01

    IMPORTANCE Advanced dementia is characterized by severe cognitive impairment and complete functional dependence. Patients’ goals of care should guide the prescribing of medication during such terminal illness. Medications that do not promote the primary goal of care should be minimized. OBJECTIVES To estimate the prevalence of medications with questionable benefit used by nursing home residents with advanced dementia, identify resident- and facility-level characteristics associated with such use, and estimate associated medication expenditures. DESIGN, SETTING, AND PARTICIPANTS Cross-sectional study of medication use by nursing home residents with advanced dementia using a nationwide long-term care pharmacy database linked to the Minimum Data Set (460 facilities) between October 1, 2009, and September 30, 2010. MAIN OUTCOMES AND MEASURES Use of medication deemed of questionable benefit in advanced dementia based on previously published criteria and mean 90-day expenditures attributable to these medications per resident. Generalized estimating equations using the logit link function were used to identify resident- and facility-related factors independently associated with the likelihood of receiving medications of questionable benefit after accounting for clustering within nursing homes. RESULTS Of 5406 nursing home residents with advanced dementia, 2911 (53.9%) received at least 1 medication with questionable benefit (range, 44.7% in the Mid-Atlantic census region to 65.0% in the West South Central census region). Cholinesterase inhibitors (36.4%), memantine hydrochloride (25.2%), and lipid-lowering agents (22.4%) were the most commonly prescribed. In adjusted analyses, having eating problems (adjusted odds ratio [AOR], 0.68; 95% CI, 0.59–0.78), a feeding tube (AOR, 0.58; 95% CI, 0.48–0.70), or a do-not-resuscitate order (AOR, 0.65; 95% CI, 0.57–0.75), and enrolling in hospice (AOR, 0.69; 95% CI, 0.58–0.82) lowered the likelihood of receiving these

  8. 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

  9. Accountability: A Mosaic Image

    ERIC Educational Resources Information Center

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  10. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

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

  11. 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.

  12. 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.

  13. [Assessment of actual benefits of new drugs by the Transparency Committee].

    PubMed

    Le Jeunne, C

    2008-01-01

    When a drug has been granted a marketing authorization, if the pharmaceutical company wants it to be covered by the National Health Insurance, the company has to submit a file with all the studies concerning the drug, especially drug-drug comparative studies, to be assessed by the Transparency Committee. Drugs are assessed on two criteria: actual or expected benefit (AB) and improvement in actual benefit (IAB). Actual benefit mainly takes into account the severity of the disease concerned, the level of efficacy relative to known side effects (risk-benefit ratio), and the place the drug is intended to take in the therapeutic strategy. At the end of the assessment, AB is considered as important, moderate, poor or insufficient (to justify inclusion of the drug on the list of products to be reimbursed). After actual benefit is determined, improvement of actual benefit is assessed, comparing the estimated benefit of this drug with one of drugs with the same indication that is already reimbursed, to assess whether this drug will improve the patient's disease. This can be assessed by direct comparison (two drugs compared in the same clinical trial) or by indirect comparison (separate studies with the same design). There are four levels of added value, from I (major improvement) to IV (minor improvement). Level V represents no improvement. This second assessment is always relative to another drug. It never provides an absolute score. However, IAB is very important for pharmaceutical companies, because it is a fundamental criterion to determine the price of the drug, which is discussed with the Economic Committee of Health Products in a final phase. Actual benefit and improvement in actual benefit are allocated for each indication of a drug. PMID:18401307

  14. 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…

  15. 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…

  16. 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,…

  17. Accounting Education in Crisis

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  18. 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 ...

  19. 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…

  20. 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

  1. 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,…

  2. 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.

  3. 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.

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

    ERIC Educational Resources Information Center

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

    2006-01-01

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

  5. 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...

  6. Social cost-benefit analysis of a watershed development project in Karnataka, India.

    PubMed

    Ninan, K N; Lakshmikanthamma, S

    2001-05-01

    Watershed Development Programmes (WDPs) have been initiated in India to improve and sustain productivity and the production potential of the dry and semiarid regions of the country at higher levels, through adoption of appropriate production and conservation techniques. The aim is also to meet the needs of rural communities for food, fuel, fodder, and timber and, thereby, reduce pressure on natural forests. In view of their potential for growth, for improving income, and the natural resource base of the disadvantaged regions of the country, WDPs are being accorded importance in the development plans for India and by donor agencies. This paper presents a social cost-benefit appraisal of a watershed development project in Karnataka, India. Using alternate viability measures, i.e. Net Present Value (NPV), Benefit-Cost Ratio (BCR) and Internal Rate of Return (IRR), and rigorous tests and sensitivity analyses, the results show that if expected full benefits are realized, the benefits derived from the watershed project are quite high, with the IRRs ranging from 19 to 96%. If, however, expected full benefits were to fall short by 25%, and net costs of (including the opportunity cost of grazing benefits foregone by the villagers on account of establishing community woodlots on degraded forestlands and village commons used earlier for free grazing of their cattle) the project will report losses. Even these losses can be contained if the direct benefits from some community woodlots, for which information was not available, and other indirect benefits, mostly of an environmental nature, are included. The findings of this study suggest that watershed development projects initiated to improve the economy and ecology of India's dry and semiarid regions are economically viable and socially desirable. PMID:11436663

  7. Deterrence and arrest ratios.

    PubMed

    Carmichael, Stephanie E; Piquero, Alex R

    2006-02-01

    In the limited research on the origins of sanction threat perceptions, researchers have focused on either the effects of actively engaging in crime or the effects of formal sanctioning but rarely on both (i.e., the arrest ratio or the number of arrests relative to the number of crimes committed). This article extends this line of research by using a sample of Colorado inmates and measures arrest ratios and sanction perceptions for eight different crime types. Analyses reveal that the offenders report both significant experiential and arrest ratio effects. Theoretical and policy implications, limitations, and directions for future research are outlined. PMID:16397123

  8. Sex ratios in bumble bees

    PubMed Central

    Bourke, A. F. G.

    1997-01-01

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

  9. Simplifying Likelihood Ratios

    PubMed Central

    McGee, Steven

    2002-01-01

    Likelihood ratios are one of the best measures of diagnostic accuracy, although they are seldom used, because interpreting them requires a calculator to convert back and forth between “probability” and “odds” of disease. This article describes a simpler method of interpreting likelihood ratios, one that avoids calculators, nomograms, and conversions to “odds” of disease. Several examples illustrate how the clinician can use this method to refine diagnostic decisions at the bedside.

  10. 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

  11. Computerizing the Accounting Curriculum.

    ERIC Educational Resources Information Center

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  12. 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…

  13. The Choreography of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2006-01-01

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

  14. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

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

  15. 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…

  16. Accountability in Education.

    ERIC Educational Resources Information Center

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

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

  17. The Accountability Illusion: Georgia

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  18. The Accountability Controversy

    ERIC Educational Resources Information Center

    Glisson, Charles

    1975-01-01

    Author discusses accountability controversy concerning effectiveness of social services. Turem's mechanistic and Gruber's organic models of accountability are compared and an alternate open system model of organization is offered which combines positive aspects of Turem's and Gruber's models as well as adds other constructive elements to them. (SE)

  19. The Accountability Illusion: Kansas

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  20. The 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…

  1. The Accountability Illusion: Texas

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  2. Responsible and accountable.

    PubMed

    Woodrow, Philip

    2006-03-01

    Healthcare assistants are valuable members of the multi-disciplinary team, using many skills outlined in previous articles in this series. But anyone exceeding the limits of their skills can cause harm and may be called to account. This article explains how everyone is accountable. PMID:16538993

  3. 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…

  4. High Aspect Ratio Wrinkles

    NASA Astrophysics Data System (ADS)

    Chen, Yu-Cheng; Crosby, Alfred

    2015-03-01

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

  5. Questions and answers on employee benefit issues.

    PubMed

    1994-06-01

    This Issue Brief addresses 19 topics in the areas of pensions, health insurance, and other benefits. In addition to the topics listed below, the report includes data on the prevalence of benefits, tax incentives associated with benefits, lump-sum distributions, number of private pension plans, pension coverage rates, 401(k) plans, employer spending on group health insurance, self-insured health plans, employer initiatives to reduce health care costs, and employers' response to the retiree health benefits accounting rule, and flexible benefits plans. In 1992, U.S. employers (public and private) spent $629 billion for noncash benefits, representing nearly 18 percent of total compensation, excluding paid time off. In 1992, 71 percent of the 50.1 million individuals aged 55 and over received retirement benefits, including distributions from private and public pensions, annuities, individual retirement accounts, Keoghs, 401(k)s, and Social Security. Among the 76 percent of all private pension plan participants who participated in a single plan, 30 percent named a defined benefit plan as their pension plan type, 58 percent named a defined contribution plan as their pension plan type, and 12 percent did not know their plan type. Private and public pension funds held more than $4.6 trillion in assets at the end of 1993. The 1993 year-end assets are more than triple the asset level of 1983 (nominal terms). According to the Congressional Budget Office, U.S. expenditures on health care were expected to have reached $898 billion in 1993, up from $751.8 billion in 1991, an increase of 19.4 percent in nominal terms. PMID:10134782

  6. 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

  7. 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

  8. Exercise: Benefits of Exercise

    MedlinePlus Videos and Cool Tools

    ... show that people with arthritis, heart disease, or diabetes benefit from regular exercise. Exercise also helps people ... or difficulty walking. To learn about exercise and diabetes, see "Exercise and Type 2 Diabetes" from Go4Life®, ...

  9. Benefits of breastfeeding

    MedlinePlus

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

  10. 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…

  11. 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

  12. 20 CFR 404.1694 - Final accounting by the State.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... will be resolved in proceedings before the Departmental Appeals Board as described in 45 CFR part 16. ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Final accounting by the State. 404.1694 Section 404.1694 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS...

  13. 20 CFR 404.1694 - Final accounting by the State.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... will be resolved in proceedings before the Departmental Appeals Board as described in 45 CFR part 16. ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 404.1694 Section 404.1694 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS...

  14. 20 CFR 401.175 - Government Accountability Office.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Government Accountability Office. 401.175 Section 401.175 Employees' Benefits SOCIAL SECURITY ADMINISTRATION PRIVACY AND DISCLOSURE OF OFFICIAL RECORDS AND INFORMATION Disclosure of Official Records and Information § 401.175 Government...

  15. 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...

  16. 17 CFR 256.926 - Employee pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 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...

  17. 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...

  18. Human Resource Accounting System

    ERIC Educational Resources Information Center

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  19. 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

  20. 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

  1. 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.

  2. 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.

  3. 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…

  4. Is Payment a Benefit?

    PubMed Central

    Wertheimer, Alan

    2011-01-01

    What I call “the standard view” claims that IRBs should not regard financial payment as a benefit to subjects for the purpose of risk/benefit assessment. Although the standard view is universally accepted, there is little defense of that view in the canonical documents of research ethics or the scholarly literature. This article claims that insofar as IRBs should be concerned with the interests and autonomy of research subjects, they should reject the standard view and adopt “the incorporation view.” The incorporation view is more consistent with the underlying soft-paternalist justification for risk-benefit assessment and demonstrates respect for the autonomy of prospective subjects. Adoption of the standard view precludes protocols that advance the interests of subjects, investigators, and society. After considering several objections to the argument, I consider several arguments for the standard view that do not appeal to the interests and autonomy of research subjects. PMID:21726261

  5. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... credit account was managed in accordance with 5 CFR part 890, 48 CFR chapter 16, and OPM guidelines... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Accounting and Allowable... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES...

  6. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... credit account was managed in accordance with 5 CFR part 890, 48 CFR chapter 16, and OPM guidelines... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Accounting and Allowable... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES...

  7. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... credit account was managed in accordance with 5 CFR part 890, 48 CFR chapter 16, and OPM guidelines... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Accounting and Allowable... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES...

  8. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 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,...

  9. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 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,...

  10. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... credit account was managed in accordance with 5 CFR part 890, 48 CFR chapter 16, and OPM guidelines... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Accounting and Allowable... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES...

  11. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true 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,...

  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. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... credit account was managed in accordance with 5 CFR part 890, 48 CFR chapter 16, and OPM guidelines... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Accounting and Allowable... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES...

  15. 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…

  16. 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:…

  17. Benefit-cost assessment programs: Costa Rica case study

    SciTech Connect

    Clark, A.L. ); Trocki, L.K. )

    1991-01-01

    An assessment of mineral potential, in terms of types and numbers of deposits, approximate location and associated tonnage and grades, is a valuable input to a nation's economic planning and mineral policy development. This study provides a methodology for applying benefit-cost analysis to mineral resource assessment programs, both to determine the cost effectiveness of resource assessments and to ascertain future benefits to the nation. In a case study of Costa Rica, the benefit-cost ratio of a resource assessment program was computed to be a minimum of 4:1 ($10.6 million to $2.5 million), not including the economic benefits accuring from the creation of 800 mining sector and 1,200 support services jobs. The benefit-cost ratio would be considerably higher if presently proposed revisions of mineral policy were implemented and benefits could be defined for Costa Rica.

  18. 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

  19. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders § 1653... or conflicting language used elsewhere could cause the order to be rejected. Example (1). ORDERED: is... account of as of . Note: The following optional language can be used in conjunction with any of the...

  20. 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

  1. 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

  2. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Calculation of benefits. 403.253 Section 403.253 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL... Ratio Provisions § 403.253 Calculation of benefits. (a) General provisions. (1) Except as provided...

  3. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Calculation of benefits. 403.253 Section 403.253 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL... Ratio Provisions § 403.253 Calculation of benefits. (a) General provisions. (1) Except as provided...

  4. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Calculation of benefits. 403.253 Section 403.253 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL... Ratio Provisions § 403.253 Calculation of benefits. (a) General provisions. (1) Except as provided...

  5. 42 CFR 403.253 - Calculation of benefits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 false Calculation of benefits. 403.253 Section 403.253 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL... Ratio Provisions § 403.253 Calculation of benefits. (a) General provisions. (1) Except as provided...

  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. 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…

  8. GIO benefits the USGS

    USGS Publications Warehouse

    McDermott, M.P.

    2004-01-01

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

  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. 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…

  11. 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.

  12. 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…

  13. 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...

  14. 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.

  15. 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;…

  16. 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... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9040 Account 904, Uncollectible accounts. This account must be charged with amounts sufficient to provide for losses from...

  17. 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…

  18. 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…

  19. 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.…

  20. Accountability Measures Report, 2007

    ERIC Educational Resources Information Center

    North Dakota University System, 2007

    2007-01-01

    This document is a tool for demonstrating that the University System is meeting the "flexibility with accountability" expectations of SB 2003 passed by the 2001 Legislative Assembly. The 2007 report reflects some of the many ways North Dakota University System (NDUS) colleges and universities are developing the human capital needed to create a…

  1. Accountability Measures Report, 2006

    ERIC Educational Resources Information Center

    North Dakota University System, 2006

    2006-01-01

    This document is a valuable tool for demonstrating that the University System is meeting the "flexibility with accountability" expectations of SB 2003 passed by the 2001 Legislative Assembly. The 2006 report reflects some of the many ways North Dakota University System (NDUS) colleges and universities are developing the human capital needed to…

  2. Accounting Forms. Instructor's Handbook.

    ERIC Educational Resources Information Center

    Itter, Pat

    Supporting performance objective of the 16 V-TECS (Vocational-Technical Education Consortium of States) Bookkeeper Catalog, this instructor's manual contains copies of accounting forms which can be used to make spirit masters or transparencies. (This module is the first in a set of ten on bookkeeping [CE 019 480-489].) Twenty forms grouped under…

  3. Viewpoints on Accountability.

    ERIC Educational Resources Information Center

    Educational Innovators Press, Tucson, AZ.

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

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. 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.

  9. 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…

  10. 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…

  11. Assessment and Accountability.

    ERIC Educational Resources Information Center

    Au, Kathryn

    2001-01-01

    Discusses six books that give a range of perspectives on the issues of assessment and accountability, from the use of standardized reading tests to creating student and professional portfolios. States that these books will provide teachers with the knowledge to make sound assessment decisions and with practical suggestions to document student and…

  12. 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…

  13. Accountability in Action.

    ERIC Educational Resources Information Center

    Dumke, Glenn S.

    Since education has become big business, the reactions of the academic community to social change are of immense political and social effect. Therefore, before higher education can deal with the question of accountability, it has to define the role of the college or university in relation to society. One alternative is that the campus operate as…

  14. 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…

  15. Measurements and material accounting

    SciTech Connect

    Hammond, G.A. )

    1989-11-01

    The DOE role for the NBL in safeguarding nuclear material into the 21st century is discussed. Development of measurement technology and reference materials supporting requirements of SDI, SIS, AVLIS, pyrochemical reprocessing, fusion, waste storage, plant modernization program, and improved tritium accounting are some of the suggested examples.

  16. 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…

  17. 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…

  18. 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. PMID:20583648

  19. Energy Switching Threshold for Climatic Benefits

    NASA Astrophysics Data System (ADS)

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

    2013-12-01

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

  20. 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.

  1. Low temperature benefits discussed.

    PubMed

    2016-03-01

    At a recent educational workshop event hosted by Advanced Sterilization Products, expert speakers including Authorising Engineers, and delegates, discussed some of their experiences of low temperature sterilisation of 'hi-tech' medical devices, and highlighted the benefits of a process which allows decontamination of instruments and, for example, parts of robotic surgery systems, that cannot be decontaminated using standard methods. Also examined,and reported on here in an article that first appeared in HEJ's sister publication, The Clinical Services Journal, were some of the disadvantages of low temperature sterilisation, the key considerations and options when choosing such a system, and a focus on how the technology's use had benefited a major London-based NHS Trust. PMID:27132304

  2. Harnessing natural ventilation benefits.

    PubMed

    O'Leary, John

    2013-04-01

    Making sure that a healthcare establishment has a good supply of clean fresh air is an important factor in keeping patients, staff, and visitors, free from the negative effects of CO2 and other contaminants. John O'Leary of Trend Controls, a major international supplier of building energy management solutions (BEMS), examines the growing use of natural ventilation, and the health, energy-saving, and financial benefits, that it offers. PMID:23678661

  3. Health benefits of probiotics.

    PubMed

    Goldin, B R

    1998-10-01

    This paper reviews the evidence for the claims of health benefits derived from the use of probiotics. A brief history of probiotics and the types of probiotics currently used and the criteria for the selection of probiotics is discussed. The ability of probiotics to enhance the nutritional content and bioavailability of nutrients and the scientific evidence for the usefulness of probiotics in alleviating the symptoms of lactose intolerance and in enhancing growth development is examined. The remainder of the review focuses on studies of a specific probiotic, Lactobacillus GG which has been extensively investigated for its health benefits in humans and animals. These studies severe as a model for the potential benefits of probiotics. The ability of Lactobacillus GG to treat or prevent diarrhoeal disease, to serve as an adjuvant for vaccines, to prevent rotavirus-induced diarrhoea, to prevent milk-based allergic reactions, alcohol-induced liver disease and colon cancer are presented. The review concludes with a discussion of the data supporting the safety of probiotics. PMID:9924285

  4. Benefits of NSF work

    NASA Astrophysics Data System (ADS)

    Packard, Ted

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

  5. 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.

  6. 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

  7. 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…

  8. 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%.

  9. Evaluation of accountability measurements

    SciTech Connect

    Cacic, C.G.

    1988-01-01

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed.

  10. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle. PMID:17886487

  11. First-Person Accounts.

    ERIC Educational Resources Information Center

    Gribs, H.; And Others

    1995-01-01

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

  12. 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

  13. 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

  14. 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.

  15. 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.

  16. On ratio-based color indexing.

    PubMed

    Adjeroh, D A; Lee, M C

    2001-01-01

    The color ratio approach to indexing has been found to be robust and effective in indexing image and video databases, in different color spaces, and when using transformed color features, such as those from the Karhunen-Loeve transform (KLT) or the discrete cosine transform (DCT). However, the reason for the superior performance of the color ratio model, especially on different color spaces or with transformed color features has, at best, been speculative. This paper develops a generalized form for the color ratio model, based on which we characterize the general distribution of the color ratios. From the distribution, we present a theory that explains and supports the performance of the color ratio approach in image and video indexing. It is shown that the same theory accounts for its effectiveness in different color spaces and in the transform domain. Some general problems encountered in using the original retinex lightness algorithm, and some other issues specific to ratio-based color indexing are discussed in the light of the theory. Results are presented which show that the proposed theory is supported by empirical evidence. PMID:18249595

  17. 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.

  18. Spatial separation benefit for unaided and aided listening

    PubMed Central

    Ahlstrom, Jayne B.; Horwitz, Amy R.; Dubno, Judy R.

    2013-01-01

    Consonant recognition in noise was measured at a fixed signal-to-noise ratio as a function of low-pass-cutoff frequency and noise location in older adults fit with bilateral hearing aids. To quantify age-related differences, spatial benefit was assessed in younger and older adults with normal hearing. Spatial benefit was similar for all groups suggesting that older adults used interaural difference cues to improve speech recognition in noise equivalently to younger adults. Although amplification was sufficient to increase high-frequency audibility with spatial separation, hearing-aid benefit was minimal, suggesting that factors beyond simple audibility may be responsible for limited hearing-aid benefit. PMID:24121648

  19. Magnetostrictive contribution to Poisson ratio of galfenol

    NASA Astrophysics Data System (ADS)

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

    2013-09-01

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

  20. 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) PMID:8528857

  1. 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)

  2. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  3. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  4. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  5. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  6. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  7. 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,…

  8. 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…

  9. Revisiting Statistical Aspects of Nuclear Material Accounting

    DOE PAGESBeta

    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

  10. Allies unknown: Social accountability and legal empowerment.

    PubMed

    Maru, Vivek

    2010-01-01

    This essay suggests that two strands of social action which have hitherto developed separately - legal empowerment and social accountability - ought to learn from one another. Legal empowerment efforts grow out of the tradition of legal aid for the poor; they assist citizens in seeking remedies to breaches of rights. Social accountability interventions employ information and participation to demand fairer, more effective public services. The two approaches share a focus on the interface between communities and local institutions. The legal empowerment approach includes, in addition, the pursuit of redress from the wider network of state authority. The essay suggests that social accountability interventions should couple local community pressure with legal empowerment strategies for seeking remedies from the broader institutional landscape. Legal empowerment programs, for their part, often under-emphasize injustices related to essential public services such as health and education, perhaps in part because they tend to wait for communities and individuals to raise problems. Instead, legal empowerment programs should learn from social accountability practitioners' use of aggregate data as a catalyst for community action. Legal empowerment organizations would also benefit from adopting the attention to empirical impact evaluation that has characterized experimentation in social accountability. PMID:20930256

  11. 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.

  12. Developing a competitive benefits program.

    PubMed

    Hills, Laura Sachs

    2005-01-01

    Offering your employees the right fringe benefits can help staff morale soar, foster loyalty, and increase the chances that a top-notch job applicant will say yes to your job offer. This article suggests practical ways to offer a competitive benefits program without breaking the bank. It includes guidance about specific benefits and suggests a dozen more extra benefits employees value and a sample cafeteria-style fringe benefits plan. Finally, the article includes guidelines about creating and using your own benefits statement with your staff; along with a model statement form you can use or adapt to your needs. PMID:15779518

  13. 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.

  14. 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.

  15. Cost Benefit Model Development. Cost Benefit Study. Final Report.

    ERIC Educational Resources Information Center

    Marson, Arthur A.; And Others

    Through an analysis of the economic costs and benefits of five vocational-technical programs, it was shown that the benefits of a vocational-technical education outweigh the costs. Four programs showing greater benefits than costs were auto body (courses at two technical institutes), materials management, and electronic servicing. Clothing…

  16. 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…

  17. 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,…

  18. 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,…

  19. 75 FR 69026 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts; Death...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-10

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

  20. Performance testing accountability measurements

    SciTech Connect

    Oldham, R.D.; Mitchell, W.G.; Spaletto, M.I.

    1993-12-31

    The New Brunswick Laboratory (NBL) provides assessment support to the DOE Operations Offices in the area of Material Control and Accountability (MC and A). During surveys of facilities, the Operations Offices have begun to request from NBL either assistance in providing materials for performance testing of accountability measurements or both materials and personnel to do performance testing. To meet these needs, NBL has developed measurement and measurement control performance test procedures and materials. The present NBL repertoire of performance tests include the following: (1) mass measurement performance testing procedures using calibrated and traceable test weights, (2) uranium elemental concentration (assay) measurement performance tests which use ampulated solutions of normal uranyl nitrate containing approximately 7 milligrams of uranium per gram of solution, and (3) uranium isotopic measurement performance tests which use ampulated uranyl nitrate solutions with enrichments ranging from 4% to 90% U-235. The preparation, characterization, and packaging of the uranium isotopic and assay performance test materials were done in cooperation with the NBL Safeguards Measurements Evaluation Program since these materials can be used for both purposes.

  1. 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…

  2. Program Accounting for Indiana Schools.

    ERIC Educational Resources Information Center

    Copeland, Jack; Costerison, Dennis

    This booklet outlines the conversion of the Western Wayne (Indiana) Schools from a traditional school accounting and budgeting system to a program accounting and budgeting system. The Western Wayne Schools became the first district to adopt Indiana's new program accounting and budgeting system in 1975. The Indiana approach to program accounting is…

  3. Revamping High School Accounting Courses.

    ERIC Educational Resources Information Center

    Bittner, Joseph

    2002-01-01

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

  4. 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.

  5. 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. PMID:17606914

  6. Atomic Bomb Health Benefits

    PubMed Central

    Luckey, T. D.

    2008-01-01

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

  7. 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

  8. 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.

  9. Refactoring and Its Benefits

    SciTech Connect

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

    2010-10-26

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

  10. Being accountable for care of the poor. CHA's social accountability budget helps facilities keep track of charitable activity.

    PubMed

    Trocchio, J; Eckels, T

    1989-06-01

    The Catholic Health Association's social accountability budget is a set of tools to help Catholic healthcare facilities plan for, administer, and report benefits provided to their communities, especially the poor. It defines a full roster of community benefits that a healthcare organization may provide. The benefits fall into three major categories: activities and services, policies and procedures, and community leadership. The social accountability budget also presents guidelines for assessing the facility's existing services, activities, policies, and procedures and discusses how the facility can conduct or be part of a community needs assessment. Information collected through this assessment is used in the planning and budgeting processes. This ensures that uncompensated care and charitable services receive consideration along with traditional planning and budgeting items. Additional guidelines show the facility how to track and measure its services to the community. The final step, often absent from Catholic healthcare facilities' programs, is reporting community benefits. PMID:10293327

  11. College and University Fringe Benefits

    ERIC Educational Resources Information Center

    Middleditch, Leigh B., Jr.

    1973-01-01

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

  12. Societal benefits of space technology

    NASA Astrophysics Data System (ADS)

    Karnik, Kiran

    The introduction of any new technology inevitably leads to a number of benefits. Space technology has provided such benefits in fair abundance, and in a number of fields. In assessing benefits, however, it is necessary to differentiate between individual or corporate/commercial benefits and social benefits, since the two may not always by synonymous. This paper aims to examine the benefits derived through applications of space technology from this point of view. It takes India as a case-study and describes the benefits that have accrued from the use of space technology, beginning with the Indo-U.S. Satellite Instructional Television Experiment (SITE, 1975-1976). It discusses the various gains from the on-going, operational multi-purpose INSAT system, and examines in-depth the issues like: what are the benefits, who benefits (i.e. which section of society) and how much. While the paper focuses mainly on the areas of broadcasting and telecommunications, it also touches on benefits from remote sensing and meteorology. It covers, in particular, the benefits expected to be derived from the Indian Remote Sensing satellites (IRS), the first of which was launched in March 1988. In the final section, the paper seeks to analyse the Indian experience from the view point of a more generalized perspective: the use of space technology in a developing country environment. Based on this, it draws certain conclusions about the benefits from space technology that may be generally applicable to most developing countries.

  13. 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.

  14. 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

  15. 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

  16. 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.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for...

  19. Ratio estimation in SIMS analysis

    NASA Astrophysics Data System (ADS)

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

    2011-09-01

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

  20. 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...

  1. 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...

  2. 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

  3. Cardiovascular benefits of exercise.

    PubMed

    Agarwal, Shashi K

    2012-01-01

    Regular physical activity during leisure time has been shown to be associated with better health outcomes. The American Heart Association, the Centers for Disease Control and Prevention and the American College of Sports Medicine all recommend regular physical activity of moderate intensity for the prevention and complementary treatment of several diseases. The therapeutic role of exercise in maintaining good health and treating diseases is not new. The benefits of physical activity date back to Susruta, a 600 BC physician in India, who prescribed exercise to patients. Hippocrates (460-377 BC) wrote "in order to remain healthy, the entire day should be devoted exclusively to ways and means of increasing one's strength and staying healthy, and the best way to do so is through physical exercise." Plato (427-347 BC) referred to medicine as a sister art to physical exercise while the noted ancient Greek physician Galen (129-217 AD) penned several essays on aerobic fitness and strengthening muscles. This article briefly reviews the beneficial effects of physical activity on cardiovascular diseases. PMID:22807642

  4. 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...

  5. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  6. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  7. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  8. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  9. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  10. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  11. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  12. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  13. 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)

  14. 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…

  15. 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…

  16. 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…

  17. Report on audit of implementation of the Accountability Rule

    SciTech Connect

    Not Available

    1994-01-21

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

  18. 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

  19. 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.

  20. 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.

  1. 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

  2. 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...

  3. 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.

  4. 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.

  5. 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

  6. Accounting Systems for School Districts.

    ERIC Educational Resources Information Center

    Atwood, E. Barrett, Jr.

    1983-01-01

    Advises careful analysis and improvement of existing school district accounting systems prior to investment in new ones. Emphasizes the importance of attracting and maintaining quality financial staffs, developing an accounting policies and procedures manual, and designing a good core accounting system before purchasing computer hardware and…

  7. Model Accounting Program. Adopters Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  8. 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…

  9. 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…

  10. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  11. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  12. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  13. 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....

  14. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  15. 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…

  16. 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…

  17. Dutch Cycling: Quantifying the Health and Related Economic Benefits.

    PubMed

    Fishman, Elliot; Schepers, Paul; Kamphuis, Carlijn Barbara Maria

    2015-08-01

    The Netherlands is well known for their high bicycle use. We used the Health Economic Assessment Tool and life table calculations to quantify the population-level health benefits from Dutch cycling levels. Cycling prevents about 6500 deaths each year, and Dutch people have half-a-year-longer life expectancy because of cycling. These health benefits correspond to more than 3% of the Dutch gross domestic product. Our study confirmed that investments in bicycle-promoting policies (e.g., improved bicycle infrastructure and facilities) will likely yield a high cost-benefit ratio in the long term. PMID:26066942

  18. 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...

  19. 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...

  20. 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)

  1. 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. PMID:12396200

  2. 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.

  3. Knowledge Sharing Systems: Advantages of Public Anonymity and Private Accountability

    ERIC Educational Resources Information Center

    Davis, Sarah

    2003-01-01

    This paper explores the benefits of the design elements of public anonymity and private accountability in classroom Knowledge Sharing Systems (KSS). The major findings of this study indicate that classroom KSS have the potential to allow for greater equity of input, reduce academic anxiety, increase teachers knowledge of student understanding …

  4. Predictive dialing improves small-balance accounts collection.

    PubMed

    Amigoni, M

    1995-09-01

    Healthcare organizations can control collection costs and improve cash flow by initiating collection contacts sooner. The cost of collections generally is one of the largest expenses in a business office budget, so the financial benefits of contacting the accounts earlier may be significant. PMID:10151479

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

    ERIC Educational Resources Information Center

    Quenemoen, Rachel; Thurlow, Martha

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

  6. 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)

  7. 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…

  8. 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...

  9. 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

  10. 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…

  11. Cost Benefit Analysis and Other Fun and Games.

    ERIC Educational Resources Information Center

    White, Herbert S.

    1985-01-01

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

  12. 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.

  13. Benefit-cost analysis of the Indian Family Welfare Programme.

    PubMed

    Gopal, K R

    1984-01-01

    Periodic benefit-cost analyses of a family welfare program are essential to evaluate its effectiveness and identify areas in need of modification. Such analyses should include both an assessment of the demographic effectiveness of the family planning program and an economic analysis of its results. This paper reports on a benefit-cost analysis of the Family Welfare Program in India. Information is given on family welfare expenditures, the number of sterilzations performed, and the number of births averted in the 1966-79 period. The number of births averted was highest in 1972-73 (101.40 lakhs) and 1976-77 (259.90 lakhs), the 2 years in which the greatest number of sterilizations were performed. The benefit-cost ratio has declined from 82.06 to 7.05 in the 1966-79 period. This ratio was derived from data on family welfare expenditures and the value of averted births. The benefit-cost ratio growth rate has been -17%, indicating that benefits are not increasing with increases in expenditures. Projections for the 1980-2001 period suggest that the benefit-cost ratio will slightly increase to 11.31 in 1980-81 but again gradually decline to 8.75 by 2001. It is noted that this analysis fails to consider the impact of the family welfare program on productivity, capital accumulation, health status, and nutritional status, all of which have represented important assests. On the other hand, the average annual population growth rate of 2.23% indicated by the 1981 Census clearly points to a need to increase the number of family planning acceptors in India so that benefits are accelerated. PMID:12267873

  14. Increasing Enrollment through Benefit Segmentation.

    ERIC Educational Resources Information Center

    Goodnow, Betty

    1982-01-01

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

  15. 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)

  16. 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…

  17. Fringe Benefits. SPEC Kit 50.

    ERIC Educational Resources Information Center

    Association of Research Libraries, Washington, DC. Office of Management Studies.

    Based on analyses of 91 documents on fringe benefits received from member libraries of the Association of Research Libraries (ARL) in 1978, a concise summary presents observations and statistics on sabbatical leaves, insurance, retirement, education and campus-related benefits, trends, and needs. It is concluded that pressures for improving fringe…

  18. 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…

  19. 78 FR 76574 - Burial Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-18

    ... rewrite in plain language its regulations that govern entitlement to monetary burial benefits, which... published in the Federal Register on April 8, 2008 (73 FR 19,021), VA proposed to reorganize and rewrite in plain language provisions applicable to burial benefits. This proposed rule would build upon...

  20. 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

  1. 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.

  2. 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.

  3. The sex ratio at birth.

    PubMed

    Rubin, E

    1967-10-01

    Several aspects of the disparity in birth ratio of males over females are discussed including variations among different races, variations by order of birth, by age of the parent, and in multiple births. Avenues of statistical exploration are suggested in an attempt to indicate certain peculiarities in nature. The Negro population in the United States has a sex ratio of 102 males to 100 females as opposed to 105:100 for whites, a highly significant difference. Inferences from these statistics are suggested for study of the sex ratios of mixed unions. The group classified as Mulatto show a lower sex ratio and further analysis of this was suggested including examination of slave records. For the white population sex ratio declines from 106.2 to 102.9 between 1st order and 7th order births. This is highly significant. However, nonwhite determinations were more irregular. Data limitations on sex ratio by age of parent prevented conclusive results. Multiple births among whites show a decline from 105.3 for single live births to 103.2 for twins and 86.1 for all other plural deliveries. Among nonwhites these ratios are 102.3, 99.7, and 102.6 respectively. Further information should be developed using the multiple facts relating to the sex ratio at birth. PMID:12275623

  4. 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

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

    PubMed

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

    2002-07-20

    A shape classification technique for cirrus clouds that could be applied to future spaceborne lidars is presented. A ray-tracing code has been developed to simulate backscattered and depolarized lidar signals from cirrus clouds made of hexagonal-based crystals with various compositions and optical depth, taking into account multiple scattering. This code was used first to study the sensitivity of the linear depolarization rate to cloud optical and microphysical properties, then to classify particle shapes in cirrus clouds based on depolarization ratio measurements. As an example this technique has been applied to lidar measurements from 15 mid-latitude cirrus cloud cases taken in Palaiseau, France. Results show a majority of near-unity shape ratios as well as a strong correlation between shape ratios and temperature: The lowest temperatures lead to high shape ratios. The application of this technique to space-borne measurements would allow a large-scale classification of shape ratios in cirrus clouds, leading to better knowledge of the vertical variability of shapes, their dependence on temperature, and the formation processes of clouds. PMID:12148751

  6. 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.…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  8. Connecting Accounting and Communication: A Survey of Public Accounting Firms.

    ERIC Educational Resources Information Center

    Stowers, Robert H.; White, G. Thomas

    1999-01-01

    Reports on accounting professionals' self-assessment of their communication abilities (presentation, writing, interpersonal, and interviewing skills), factors contributing to these skills, and rankings of them. Shows that the development of effective communication skills, which are highly valued in public accounting firms, was not part of formal…

  9. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  10. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  11. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  12. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  13. Accounting: Recordkeeping-Accounting Competencies Needed by Potential Office Workers

    ERIC Educational Resources Information Center

    Schmidt, B. June

    1978-01-01

    The recordkeeping-accounting competencies in business education curriculums should be those needed by all prospective office workers, not just bookkeepers. A task inventory booklet (developed by the Vocational Technical Education Consortium of States) completed by incumbent office workers showed that some of the recordkeeping-accounting tasks…

  14. 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…

  15. 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.

  16. 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

  17. 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

  18. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Benefit increases. 4022.24 Section 4022.24 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Limitations on Guaranteed Benefits § 4022.24 Benefit...

  19. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Benefit increases. 4022.24 Section 4022.24 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Limitations on Guaranteed Benefits § 4022.24 Benefit...

  20. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Benefit increases. 4022.24 Section 4022.24 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Limitations on Guaranteed Benefits § 4022.24 Benefit...

  1. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Benefit increases. 4022.24 Section 4022.24 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Limitations on Guaranteed Benefits § 4022.24 Benefit...

  2. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Benefit increases. 4022.24 Section 4022.24 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Limitations on Guaranteed Benefits § 4022.24 Benefit...

  3. 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.

  4. High ratio recirculating gas compressor

    DOEpatents

    Weinbrecht, J.F.

    1989-08-22

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

  5. The risk/benefit ratio of depot neuroleptics: a Scandinavian perspective.

    PubMed

    Dencker, S J

    1984-05-01

    The three developmental phases in the acceptance and use of depot neuroleptics are described. The practical advantages of these drugs are considered, as well as the extrapyramidal side effects that may result from oral or depot administration. Local (injection site) and other side effects of depot neuroleptics are discussed. Typical plasma drug concentration curves and receptor responses of depot neuroleptics are illustrated. Alternative use of oral drugs and strategies to increase the effectiveness of depot forms are presented. The depot neuroleptics used in Scandinavia today are discussed, and predictions are made regarding their use in the future. PMID:6143744

  6. 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

  7. To Disagree with Meyer and Evans Is to Debate a Cost-Benefit Ratio.

    ERIC Educational Resources Information Center

    Baer, Donald M.

    1993-01-01

    This commentary on EC 608 301 points out that devotion to the natural science canon of experimental proof in the area of generality testing requires proof procedures that are difficult, expensive, or impossible, but adopting a different canon of proof will not produce the desired certainty about the accuracy of the answer. (JDD)

  8. 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

  9. Risk/benefit ratio of androgen deprivation treatment for sex offenders.

    PubMed

    Berlin, Fred S

    2009-01-01

    Androgen deprivation treatment (ADT) significantly lowers testosterone. That, in turn, can decrease sexual drive, facilitating better self-control and lower recidivism rates among sexually disordered offenders. Potential side effects can include: decreases in bone density; development of a metabolic syndrome involving weight gain, accompanied by changes in glucose and lipid metabolism; and rarely, depression. In the presence of a proper treatment protocol designed either to prevent or to minimize side effects, particularly the development of osteoporosis, the risks associated with ADT are generally within the same range as those associated with many other commonly prescribed psychotropic interventions. PMID:19297635

  10. Principals as Morally Accountable Leaders.

    ERIC Educational Resources Information Center

    Ehrich, Lisa Catherine

    2000-01-01

    Moral (rather than "corporate") accountability in education is essential; so is a human-centered leadership approach. Findings from an Australian study that investigated elementary principals' responsiveness to teachers' learning show how these leaders exercised their moral, professional, and contractual accountability to support a caring,…

  11. Making Educational Accountability More Democratic

    ERIC Educational Resources Information Center

    Ryan, Katherine

    2005-01-01

    Educational accountability is a fundamental right of citizens in a democratic society serving the public interest. The No Child Left Behind Act of 2001 holds states, school districts, public officials, educators, parents, and students accountable through auditable performance standards. At the same time, the lack of discussion about how to decide…

  12. Accountability in Education: Discussion Paper.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton.

    To make the education system more open and accountable, Alberta (Canada) designated in 1994 the formation of an MLA (Member of Legislative Assembly) implementation team for educational accountability. The MLA team is consulting with Albertans about which results should be included in school reports, which measures should be used to report…

  13. 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…

  14. 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…

  15. Training within the Accounting Firm.

    ERIC Educational Resources Information Center

    Finch, Beth; And Others

    1991-01-01

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

  16. Machine Accounting. An Instructor's Guide.

    ERIC Educational Resources Information Center

    Gould, E. Noah, Ed.

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

  17. 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…

  18. Accounting Occupations Cluster Assessment Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    This assessment guide, developed by the Model Accounting Project at Aloha High School in the Beaverton, Oregon, school district, contains criteria statements that reflect factors deemed essential for quality instruction and overall effectiveness of the accounting program. The guide can be used by an instructor as a self-assessment instrument or by…

  19. 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…

  20. Accountability: the force behind empowerment.

    PubMed

    Horsfall, G A

    1996-11-01

    The first part of this article will focus on an examination of the more traditional practice of "process accountability," which typically uses policy-based methods that rely on the development, measurement, and reporting of standards. This will be followed up by an examination of the more ephemeral, though vastly more valuable and powerful "attitude" of "personal accountability." PMID:10162361

  1. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

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

  2. 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…

  3. 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…

  4. 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…

  5. 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)

  6. Degrees of Success in Accounting.

    ERIC Educational Resources Information Center

    Bourner, Jill; Bourner, Tom

    1985-01-01

    Analysis of degree awards in Great Britain shows considerable inconsistency across disciplines and poor results in the accounting field. The implications for the labor market and accounting employment prospects are examined, and a reexamination of the application of equivalent standards across subjects is recommended. (MSE)

  7. 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…

  8. 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…

  9. 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…

  10. 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.

  11. 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

  12. 76 FR 27889 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-13

    ... 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 the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  13. 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...

  14. 76 FR 2578 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-14

    ... 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...

  15. 75 FR 63380 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-15

    ... 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...

  16. 78 FR 49682 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-15

    ... 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 the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  17. 76 FR 70639 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-15

    ... 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 the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  18. 77 FR 41270 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-13

    ... 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 the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  19. 77 FR 22215 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-13

    ... 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 the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  20. 77 FR 68685 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-16

    ... 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 the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  1. 76 FR 50413 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-15

    ... 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 the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  2. 77 FR 62433 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-15

    ... 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 the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  3. 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…

  4. 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 ...

  5. 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. PMID:26409850

  6. Arcjet Nozzle Area Ratio Effects

    NASA Technical Reports Server (NTRS)

    Curran, Francis M.; Sarmiento, Charles J.; Birkner, Bjorn W.; Kwasny, James

    1990-01-01

    An experimental investigation was conducted to determine the effect of nozzle area ratio on the operating characteristics and performance of a low power dc arcjet thruster. Conical thoriated tungsten nozzle inserts were tested in a modular laboratory arcjet thruster run on hydrogen/nitrogen mixtures simulating the decomposition products of hydrazine. The converging and diverging sides of the inserts had half angles of 30 and 20 degrees, respectively, similar to a flight type unit currently under development. The length of the diverging side was varied to change the area ratio. The nozzle inserts were run over a wide range of specific power. Current, voltage, mass flow rate, and thrust were monitored to provide accurate comparisons between tests. While small differences in performance were observed between the two nozzle inserts, it was determined that for each nozzle insert, arcjet performance improved with increasing nozzle area ratio to the highest area ratio tested and that the losses become very pronounced for area ratios below 50. These trends are somewhat different than those obtained in previous experimental and analytical studies of low Re number nozzles. It appears that arcjet performance can be enhanced via area ratio optimization.

  7. [Pulmonary ventilation/perfusion ratio].

    PubMed

    Guenard, H

    1987-01-01

    The ratios of ventilatory (V) and perfusion (Q) flow rates in the lung are to a large extent responsible for the efficiency of gas exchange. In a simplified monocompartmental model of the lung, the arterial partial pressure of a given gas (Pa) is a function of several factors: the solubility of this gas in blood, its venous and inspired partial pressures and the V/Q ratio. In a multicompartemental model, the mean arterial partial pressure of the gas is a function of the individual values of Pa in each compartment as well as the distribution of V/Q ratios in the lung and the relationship between the concentration and the partial pressure of the gas. The heterogeneity of the distribution of V/Q results from those of both V and Q. Two factors are mainly responsible for this heterogeneity: the gravity and the morphometric characteristics of bronchi and vessels. V/Q ratios are partially controlled at least in low V/Q compartments since hypoxia in these compartments leads to pulmonary arteriolar vasoconstriction. However lungs V/Q ratios range from 0.1 to 10 with a mode around 1. Age, muscular exercise, posture, accelerations, anesthesia, O2 breathing, pulmonary pathology are factors which may alter the distribution of V/Q ratios. PMID:3332289

  8. Arcjet nozzle area ratio effects

    NASA Technical Reports Server (NTRS)

    Curran, Francis M.; Sarmiento, Charles J.; Birkner, Bjorn W.; Kwasny, James

    1990-01-01

    An experimental investigation was conducted to determine the effect of nozzle area ratio on the operating characteristics and performance of a low power dc arcjet thruster. Conical thoriated tungsten nozzle inserts were tested in a modular laboratory arcjet thruster run on hydrogen/nitrogen mixtures simulating the decomposition products of hydrazine. The converging and diverging sides of the inserts had half angles of 30 and 20 degrees, respectively, similar to a flight type unit currently under development. The length of the diverging side was varied to change the area ratio. The nozzle inserts were run over a wide range of specific power. Current, voltage, mass flow rate, and thrust were monitored to provide accurate comparisons between tests. While small differences in performance were observed between the two nozzle inserts, it was determined that for each nozzle insert, arcjet performance improved with increasing nozzle area ratio to the highest area ratio tested and that the losses become very pronounced for area ratios below 50. These trends are somewhat different than those obtained in previous experimental and analytical studies of low Re number nozzles. It appears that arcjet performance can be enhanced via area ratio optimization.

  9. 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.

  10. 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

  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. PMID:23792249

  12. 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. PMID:27102854

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 20 CFR 404.463 - Nonpayment of benefits of aliens outside the United States; “foreign social insurance system...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 404.463 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... old age, retirement, or death. The requirement that benefits be payable on account of old age... requirement is also met where the system pays benefits based only on old age or retirement. The requirement...

  19. Community benefit: what it is and isn't.

    PubMed

    Dean, Natalie; Trocchio, Julie

    2005-01-01

    "Community benefit" is the measurable contribtution made by Catholic and other tax-exempt organizations to support the health needs of disadvantaged persons and to improve the overall health and well-being of local communities. Community benefit activities include outreach to low-income and other vulnerable persons; charity care for people unable to afford services; health education and illness prevention; special health care initiatives for at-risk school children; free or low-cost clinics; and efforts to improve and revitalize communities. These activities are often provided in collaboration with community members and other community organizations to improve local health and quality of life for everyone. Since 1989, the Catholic health ministry has utilized a systematic approach to plan, monitor, report, and evaluate the community benefit activities and services it provides to its communities. This approach, first described in CHA's Social Accountability Budget, was updated in the recent Community Benefit Reporting: Guidelines and Standard Definitions for the Community Benefit Inventory for Social Accountability. By using credible and consistent information, health care organizations can improve their strategic response to demands for information that demonstrates their worth. PMID:16092510

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

    PubMed Central

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

    2015-01-01

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

  1. 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

  2. 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.

  3. Undercontribution bias in health care spending account decisions.

    PubMed

    Schweitzer, M E; Hershey, J C

    1997-01-01

    Results from this work describe 239 responses to a mailed survey regarding employee benefits decisions at a large eastern university. The primary objective of this work is to test for an undercontribution bias in health care financing decisions. The results establish the existence of an undercontribution bias in both actual employee decisions and hypothetical flexible spending account contribution decisions. We describe this bias within the context of related biases including loss aversion, mental accounting, status quo and omission biases. Surprisingly, we find a significant order effect in this study and posit that preference construction in this context is an active, reference-dependent process. In addition, results from this work demonstrate the endogenous nature of health care flexible spending account expenditures. The results have important implications both for the descriptive framework of and the normative solution to the flexible spending account contribution decision. PMID:10167155

  4. ITER physics design guidelines at high aspect ratio

    NASA Astrophysics Data System (ADS)

    Uckan, N. A.

    1991-09-01

    The physics requirements for the International Thermonuclear Experimental Reactor (ITER) design are formulated in a set of physics design guidelines. These guidelines, established by the ITER Physics Group during the Conceptual Design Activity (CDA, 1988--90), were based on credible extrapolations of the tokamak physics database as assessed during the CDA, and defined a class of tokamak designs (with plasma current I is approximately 20 MA and aspect ratio A is approximately 2.5--3.5) that meet the ITER objectives. Recent U.S. studies have indicated that there may be significant benefits if the ITER-CDA design point is moved from the low aspect ratio, high current baseline (A = 2.79, I = 22 MA) to a high aspect ratio machine at Ais approximately 4, I is approximately 15 MA, especially regarding steady-state, technology-testing performance. To adequately assess the physics and technology testing capability of higher aspect ratio design options, several changes are proposed to the original ITER guidelines to reflect the latest developments in physics understanding at higher aspect ratios. The critical issues for higher aspect ratio design options are the uncertainty in scaling of confinement with aspect ratio, the variation of vertical stability with elongation and aspect ratio, plasma shaping requirements, ability to control and maintain plasma current and q-profiles for MHD stability (and volt-second consumption), access for current drive, restrictions on field ripple and divertor plate incident angles, etc.

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

    ERIC Educational Resources Information Center

    Frederiksen, Jens V.; Westphalen, Sven-Age

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false How is this accountability documented and fulfilled? 668.610 Section 668.610 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR INDIAN AND NATIVE AMERICAN PROGRAMS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT...

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

    PubMed Central

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

    2015-01-01

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

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

    Technology Transfer Automated Retrieval System (TEKTRAN)

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

  9. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Tax Regulations (26 CFR 20.2031-7) or any similar present worth or life expectancy tables as may be...-contingent interest of each plan participant, provided the rules in § 330.5 are satisfied. Deposits eligible... the amount of $250,000 for the non-contingent interest of each plan participant, provided the rules...

  10. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... (3) The term employee organization means any labor union, organization, employee representation... Tax Regulations (26 CFR 20.2031-7) or any similar present worth or life expectancy tables as may...

  11. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... (3) The term employee organization means any labor union, organization, employee representation... Tax Regulations (26 CFR 20.2031-7) or any similar present worth or life expectancy tables as may...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... (3) The term employee organization means any labor union, organization, employee representation... Tax Regulations (26 CFR 20.2031-7) or any similar present worth or life expectancy tables as may...

  13. 31 CFR Appendix B to Part 212 - Form of Notice of Right to Garnish Federal Benefits

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... / . Accordingly, the garnishee is hereby notified that the procedures established under 31 CFR part 212 for... Federal Benefits B Appendix B to Part 212 Money and Finance: Treasury Regulations Relating to Money and... ACCOUNTS CONTAINING FEDERAL BENEFIT PAYMENTS Pt. 212, App. B Appendix B to Part 212—Form of Notice of...

  14. 20 CFR 416.645 - Conservation and investment of benefit payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Conservation and investment of benefit... INCOME FOR THE AGED, BLIND, AND DISABLED Representative Payment § 416.645 Conservation and investment of... insured under either Federal or State law. The account must be in a form which shows clearly that...

  15. 20 CFR 404.2045 - Conservation and investment of benefit payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Conservation and investment of benefit..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Representative Payment § 404.2045 Conservation and investment of... either Federal or State law. The account must be in a form which shows clearly that the...

  16. 20 CFR 416.645 - Conservation and investment of benefit payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Conservation and investment of benefit... INCOME FOR THE AGED, BLIND, AND DISABLED Representative Payment § 416.645 Conservation and investment of... either Federal or State law. The account must be in a form which shows clearly that the...

  17. 20 CFR 416.645 - Conservation and investment of benefit payments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Conservation and investment of benefit... INCOME FOR THE AGED, BLIND, AND DISABLED Representative Payment § 416.645 Conservation and investment of... either Federal or State law. The account must be in a form which shows clearly that the...

  18. 20 CFR 404.2045 - Conservation and investment of benefit payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Conservation and investment of benefit..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Representative Payment § 404.2045 Conservation and investment of... insured under either Federal or State law. The account must be in a form which shows clearly that...

  19. 20 CFR 404.2045 - Conservation and investment of benefit payments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Conservation and investment of benefit..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Representative Payment § 404.2045 Conservation and investment of... either Federal or State law. The account must be in a form which shows clearly that the...

  20. 20 CFR 416.645 - Conservation and investment of benefit payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Conservation and investment of benefit... INCOME FOR THE AGED, BLIND, AND DISABLED Representative Payment § 416.645 Conservation and investment of... either Federal or State law. The account must be in a form which shows clearly that the...

  1. 20 CFR 404.2045 - Conservation and investment of benefit payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Conservation and investment of benefit..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Representative Payment § 404.2045 Conservation and investment of... either Federal or State law. The account must be in a form which shows clearly that the...

  2. Can a hospital benefit from partnering with physicians?

    PubMed

    Fine, Allan; Frazier, Brandon

    2011-05-01

    The prospect of accountable care organizations gives hospitals good reason today to consider the benefits of developing an ambulatory surgery center (ASC) as a joint venture with physicians, as well as the risks of not pursuing such a strategy. A key potential benefit that such an ASC can offer a hospital is the ability to enhance a hospital's physician recruitment efforts and increase surgical volume. Another important consideration is whether the hospital and physicians possess the collective expertise, performance track record, capital, tenacity, perseverance, resources, and credibility to perform the necessary functions of the ASC on their own. PMID:21634270

  3. Catholic health care's community-benefit role.

    PubMed

    Keehan, Carol

    2005-06-16

    "While contemporary Catholic health care and other not-for-profit health care institutions excel in quality, innovation and technology, they remain community-benefit organizations, founded and sustained because of community need," Sister Carol Keehan, a Daughter of Charity who chairs the board of trustees of the Catholic Health Association of the United States, said in May 26 testimony in Washington before the House Ways and Means Committee, which conducted a hearing on the tax-exempt hospital sector. Keehan chairs the board of Sacred Heart Health System in Pensacola, Fla. She spoke the day after Sen. Chuck Grassley, R-Iowa, announced that the Senate Finance Committee, which he chairs, had asked 10 nonprofit hospitals or health systems to account for their charitable activities in light of their tax-exempt status. Rep. Bill Thomas, R-Calif., chairman of the Ways and Means Committee, said at the House hearing that "the standards for tax exemption are not just an academic debate." In reviewing the broad ways Catholic hospitals benefit local communities, Keehan stressed that the services of Catholic hospitals are not provided "to justify continued tax exemption" but because serving communities in this way is integral to their identity and mission. Keehan's text follows. PMID:16178107

  4. Costing out a wage and benefit package.

    PubMed

    Allen, R E; Keaveny, T J

    1983-01-01

    Labor costs represent the largest single cost of operation for most organizations. For the unionized employer, the compensation package is determined during contract negotiations. It is important for both union and management negotiators to be able to identify the cost of a proposed agreement. Both parties to a contract should know whether a proposed compensation package is consistent with an organization's ability to pay. In addition, when "trading" demands, both parties should be aware of the cost of the demands being traded. An approach to costing out a labor agreement has been presented in this article. While it can be described as the standard approach, it is subject to several criticisms. Typically, it is applied in a way that assumes that history will repeat itself. In addition, it focuses on the direct cost of a proposed compensation package. While this is certainly relevant, the impact of the compensation package on organization profits is more important. Finally, the time value of money is not taken into account. This would be important if a multi-year contract is being negotiated. While there are legitimate concerns about the approach presented here, our objective is to provide the reader with a basic approach to costing out a wage and benefit package. Anyone involved in contract negotiations or, in the nonunion firm, anyone responsible for administering a wage and benefit program, should be aware of the problems that we have described and seek out reference materials to provide guidance in addressing them. PMID:10260719

  5. Benefits planning for advanced clinical information systems implementation at Allina hospitals and clinics.

    PubMed

    Thompson, Douglas Ivan; Henry, Sharon; Lockwood, Linda; Anderson, Brian; Atkinson, Susan

    2005-01-01

    Allina Hospitals and Clinics is implementing an enterprise-wide information system with inpatient and ambulatory clinical documentation and orders, clinical decision support, and revenue cycle applications. Allina has adopted a rigorous approach to planning for and realizing the expected clinical and financial benefits from this investment. Allina's strategies include: Forming a benefits realization team with formal responsibility for analysis, education, facilitation, and measurement; Studying system design to consider requirements for benefits realization; Integrating cultural, organizational and process change plans with system implementation plans; Measuring benefits using a measurement framework that matches organizational reporting, enables multi-level sequential analysis and adjusts for bias in quantifying benefits; Assigning accountability for achieving benefits by matching every benefit with an individual and an operational group; system executives, hospital executives, and department managers are held accountable for benefits within their scope of responsibility, and expected financial benefits are part of their yearly budgets. This article describes Allina's approach for benefits planning, contrasting it with the typical provider's approach to benefits realization. It argues that this approach may greatly increase the likelihood of realizing the value of investments in integrated clinical and business IT PMID:15682677

  6. 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

  7. Who Is Accountable for "Thoughtfulness"?

    ERIC Educational Resources Information Center

    Brown, Rexford

    1987-01-01

    Schools need more incentives to begin to produce more "thoughtfulness." As it is now they respond by "getting by" because they are only held accountable for minimal levels of achievement. Policymakers need to develop a different system of acccountability. (MD)

  8. 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)

  9. Accounting Internships: A Practical Framework.

    ERIC Educational Resources Information Center

    Henry, Linvol G.; And Others

    1988-01-01

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

  10. The Accounting Curriculum in College

    ERIC Educational Resources Information Center

    Gustafson, George Axel

    1975-01-01

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

  11. Competency-Based Accounting Instruction

    ERIC Educational Resources Information Center

    Graham, John E.

    1977-01-01

    Shows how the proposed model (an individualized competency based learning system) can be used effectively to produce a course in accounting principles which adapts to different entering competencies and to different rates and styles of learning. (TA)

  12. Isotopic ratios in planetary atmospheres.

    PubMed

    de Bergh, C

    1995-03-01

    Recent progress on measurements of isotopic ratios in planetary or satellite atmospheres include measurements of the D/H ratio in the methane of Uranus, Neptune and Titan and in the water of Mars and Venus. Implications of these measurements on our understanding of the formation and evolution of the planets and satellite are discussed. Our current knowledge of the carbon, nitrogen and oxygen isotopic ratios in the atmospheres of these planets, as well as on Jupiter and Saturn, is also reviewed. We finally show what progress can be expected in the very near future due to some new ground-based instrumentation particularly well suited to such studies, and to forthcoming space missions. PMID:11539257

  13. Aeroacoustics of a High Aspect-Ratio Jet

    NASA Technical Reports Server (NTRS)

    Munro, Scott E.; Ahuja, K. K.

    2003-01-01

    Circulation control wings are a type of pneumatic high-lift device that have been extensively researched as to their aerodynamic benefits. However, there has been little research into the possible airframe noise reduction benefits of a circulation control wing. The key element of noise is the jet noise associated with the jet sheet emitted from the blowing slot. This jet sheet is essentially a high aspect-ratio rectangular jet. Thus, to fully understand the noise of a circulation control wing, the noise of high aspect-ratio rectangular jets must also be understood. A high aspect-ratio nozzle was fabricated to study the general characteristics of high aspect-ratio jets with aspect ratios from 100 to 3000. The jet noise of this nozzle was proportional to the 8" power of the jet velocity. It was also found that the jet noise was proportional to the slot height to the 312 power and slot width to the 1/2 power.

  14. Business Process Modeling: Perceived Benefits

    NASA Astrophysics Data System (ADS)

    Indulska, Marta; Green, Peter; Recker, Jan; Rosemann, Michael

    The process-centered design of organizations and information systems is globally seen as an appropriate response to the increased economic pressure on organizations. At the methodological core of process-centered management is process modeling. However, business process modeling in large initiatives can be a time-consuming and costly exercise, making it potentially difficult to convince executive management of its benefits. To date, and despite substantial interest and research in the area of process modeling, the understanding of the actual benefits of process modeling in academia and practice is limited. To address this gap, this paper explores the perception of benefits derived from process modeling initiatives, as reported through a global Delphi study. The study incorporates the views of three groups of stakeholders - academics, practitioners and vendors. Our findings lead to the first identification and ranking of 19 unique benefits associated with process modeling. The study in particular found that process modeling benefits vary significantly between practitioners and academics. We argue that the variations may point to a disconnect between research projects and practical demands.

  15. High/variable mixture ratio O2/H2 engine

    NASA Technical Reports Server (NTRS)

    Adams, A.; Parsley, R. C.

    1988-01-01

    Vehicle/engine analysis studies have identified the High/Dual Mixture Ratio O2/H2 Engine cycle as a leading candidate for an advanced Single Stage to Orbit (SSTO) propulsion system. This cycle is designed to allow operation at a higher than normal O/F ratio of 12 during liftoff and then transition to a more optimum O/F ratio of 6 at altitude. While operation at high mixture ratios lowers specific impulse, the resultant high propellant bulk density and high power density combine to minimize the influence of atmospheric drag and low altitude gravitational forces. Transition to a lower mixture ratio at altitude then provides improved specific impulse relative to a single mixture ratio engine that must select a mixture ratio that is balanced for both low and high altitude operation. This combination of increased altitude specific impulse and high propellant bulk density more than offsets the compromised low altitude performance and results in an overall mission benefit. Two areas of technical concern relative to the execution of this dual mixture ratio cycle concept are addressed. First, actions required to transition from high to low mixture ratio are examined, including an assessment of the main chamber environment as the main chamber mixture ratio passes through stoichiometric. Secondly, two approaches to meet a requirement for high turbine power at high mixture ratio condition are examined. One approach uses high turbine temperature to produce the power and requires cooled turbines. The other approach incorporates an oxidizer-rich preburner to increase turbine work capability via increased turbine mass flow.

  16. Ratios of heavy hadron semileptonic decay rates

    SciTech Connect

    Gronau, Michael; Rosner, Jonathan L.

    2011-02-01

    Ratios of charmed meson and baryon semileptonic decay rates appear to be satisfactorily described by considering only the lowest-lying (S-wave) hadronic final states and assuming the kinematic factor describing phase space suppression is the same as that for free quarks. For example, the rate for D{sub s} semileptonic decay is known to be (17.0{+-}5.3)% lower than those for D{sup 0} or D{sup +}, and the model accounts for this difference. When applied to hadrons containing b quarks, this method implies that the B{sub s} semileptonic decay rate is about 1% higher than that of the nonstrange B mesons. This small difference thus suggests surprisingly good local quark-hadron duality for B semileptonic decays, complementing the expectation based on inclusive quark-hadron duality that these differences in rates should not exceed a few tenths of a percent. For {Lambda}{sub b} semileptonic decay, however, the inclusive rate is predicted to be about 13% greater than that of the nonstrange B mesons. This value, representing a considerable departure from a calculation using a heavy-quark expansion, is close to the corresponding experimental ratio {Gamma}({Lambda}{sub b})/{Gamma}(B)=1.13{+-}0.03 of total decay rates.

  17. 38 CFR 71.40 - Caregiver benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Caregiver benefits. 71.40 Section 71.40 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) CAREGIVERS BENEFITS AND CERTAIN MEDICAL BENEFITS OFFERED TO FAMILY MEMBERS OF VETERANS § 71.40 Caregiver benefits. (a) General Caregiver benefits....

  18. 29 CFR 4022.3 - Guaranteed benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Guaranteed benefits. 4022.3 Section 4022.3 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS General Provisions; Guaranteed Benefits § 4022.3...

  19. 34 CFR 106.56 - Fringe benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Fringe benefits. 106.56 Section 106.56 Education... 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...

  20. 29 CFR 4050.5 - Designated benefit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Designated benefit. 4050.5 Section 4050.5 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.5 Designated benefit. (a) Amount of designated benefit. The amount of the designated benefit...