Science.gov

Sample records for account des hochschulrechenzen

  1. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  2. Quality Standards for Adult Literacy. A Practitioner's Guide to the Accountability Framework for the Adult Literacy Education System and Core Quality Standards for Programs = Normes de qualite pour l'alphabetisation des adultes. Guide de l'alphabetiseuse et de l'alphabetiseur sur le cadre de responsabilisation du Systeme d'alphabetisation des adultes et les normes fondamentales de qualite des programmes.

    ERIC Educational Resources Information Center

    Ontario Training and Adjustment Board, Toronto.

    This guide is intended to answer the questions that literacy practitioners might have about the Accountability Framework and the Core Quality Standards approved by the Ontario Training and Adjustment Board (OTAB). Section I provides a background to development of the framework and standards. Section II focuses on what an accountability framework…

  3. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

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

  4. Des Moines.

    ERIC Educational Resources Information Center

    Gore, Deborah, Ed.

    1988-01-01

    This document, intended for elementary students, contains articles and activities designed to acquaint young people with the history of Des Moines, Iowa. The articles are short, and new or difficult words are highlighted and defined for young readers. "The Raccoon River Indian Agency" discusses the archeological exploration of the indian…

  5. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

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

  6. 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.…

  7. 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:…

  8. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

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

  9. 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…

  10. Des ballons pour demain

    NASA Astrophysics Data System (ADS)

    Régipa, R.

    A partir d'une théorie sur la détermination des formes et des contraintes globales d'un ballon de révolution, ou s'en rapprochant, une nouvelle famille de ballons a été définie. Les ballons actuels, dits de ``forme naturelle'', sont calculés en général pour une tension circonférencielle nulle. Ainsi, pour une mission donnée, la tension longitudinale et la forme de l'enveloppe sont strictement imposées. Les ballons de la nouvelle génération sont globalement cylindriques et leurs pôles sont réunis par un câble axial, chargé de transmettre une partie des efforts depuis le crochet (pôle inférieur), directement au pôle supérieur. De plus, la zone latérale cylindrique est soumise à un faible champ de tensions circonférencielles. Ainsi, deux paramètres permettent de faire évoluer la distribution des tensions et la forme de l'enveloppe: - la tension du câble de liaison entre pôles (ou la longueur de ce câble) - la tension circonférencielle moyenne désirée (ou le rayon du ballon). On peut donc calculer et réaliser: - soit des ballons de forme adaptée, comme les ballons à fond plat pour le bon fonctionnement des montgolfières infrarouge (projet MIR); - soit des ballons optimisés pour une bonne répartition des contraintes et une meilleure utilisation des matériaux d'enveloppe, pour l'ensemble des programmes stratosphériques. Il s'ensuit une économie sensible des coûts de fabrication, une fiabilité accrue du fonctionnement de ces ballons et une rendement opérationnel bien supérieur, permettant entre autres, d'envisager des vols à très haute altitude en matériaux très légers.

  11. Maladie des vibrations

    PubMed Central

    Shen, Shixin (Cindy); House, Ronald A.

    2017-01-01

    Résumé Objectif Permettre aux médecins de famille de comprendre l’épidémiologie, la pathogenèse, les symptômes, le diagnostic et la prise en charge de la maladie des vibrations, une maladie professionnelle importante et courante au Canada. Sources d’information Une recherche a été effectuée sur MEDLINE afin de relever les recherches et comptes rendus portant sur la maladie des vibrations. Une recherche a été effectuée sur Google dans le but d’obtenir la littérature grise qui convient au contexte canadien. D’autres références ont été tirées des articles relevés. Message principal La maladie des vibrations est une maladie professionnelle répandue touchant les travailleurs de diverses industries qui utilisent des outils vibrants. La maladie est cependant sous-diagnostiquée au Canada. Elle compte 3 éléments : vasculaire, sous la forme d’un phénomène de Raynaud secondaire; neurosensoriel; et musculosquelettique. Aux stades les plus avancés, la maladie des vibrations entraîne une invalidité importante et une piètre qualité de vie. Son diagnostic exige une anamnèse minutieuse, en particulier des antécédents professionnels, un examen physique, des analyses de laboratoire afin d’éliminer les autres diagnostics, et la recommandation en médecine du travail aux fins d’investigations plus poussées. La prise en charge consiste à réduire l’exposition aux vibrations, éviter les températures froides, abandonner le tabac et administrer des médicaments. Conclusion Pour assurer un diagnostic rapide de la maladie des vibrations et améliorer le pronostic et la qualité de vie, les médecins de famille devraient connaître cette maladie professionnelle courante, et pouvoir obtenir les détails pertinents durant l’anamnèse, recommander les patients aux cliniques de médecine du travail et débuter les demandes d’indemnisation de manière appropriée. PMID:28292812

  12. Des Vents et des Jets Astrophysiques

    NASA Astrophysics Data System (ADS)

    Sauty, C.

    well expected result from the theory. Although, collimation may be conical, paraboloidal or cylindrical (Part 4), cylindrical collimation is the more likely to occur. The shape of outflows may then be used as a tool to predict physical conditions on the flows or on their source. L'éjection continue de plasma autour d'objets massifs est un phénomène largement répandu en astrophysique, que ce soit sous la forme du vent solaire, de vents stellaires, de jets d'étoiles en formation, de jets stellaires autour d'objets compacts ou de jets extra-galactiques. Cette zoologie diversifiée fait pourtant l'objet d'un commun effort de modélisation. Le but de cette revue est d'abord de présenter qualitativement le développement, depuis leur origine, des diverses théories de vents (Partie 1) et l'inter disciplinarité dans ce domaine. Il s'agit d'une énumération, plus ou moins exhaustive, des idées proposées pour expliquer l'accélération et la morphologie des vents et des jets, accompagnée d'une présentation sommaire des aspects observationnels. Cette partie s'abstient de tout aspect faisant appel au formalisme mathématique. Ces écoulements peuvent être décrits, au moins partiellement, en résolvant les équations magnétohydrodynamiques, axisymétriques et stationnaires. Ce formalisme, à la base de la plupart des théories, est exposé dans la Partie 2. Il permet d'introduire quantitativement les intégrales premières qu'un tel système possède. Ces dernières sont amenées à jouer un rôle important dans la compréhension des phénomènes d'accélération ou de collimation, en particulier le taux de perte de masse, le taux de perte de moment angulaire ou l'énergie du rotateur magnétique. La difficulté de modélisation réside dans l'existence de points critiques, propres aux équations non linéaires, qu'il faut franchir. La nature physique et la localisation de ces points critiques fait l'objet d'un débat important car ils sont la clef de voute de la r

  13. Injectabilite des coulis de ciment dans des milieux fissures

    NASA Astrophysics Data System (ADS)

    Mnif, Thameur

    Le travail presente ici est un bilan du travaux de recherche effectues sur l'injectabilite des coulis de ciment dans lu milieux fissures. Un certain nombre de coulis a base de ciment Portland et microfin ont ete selectionnes afin de caracteriser leur capacite a penetrer des milieux fissures. Une partie des essais a ete menee en laboratoire. L'etude rheologique des differents melanges a permis de tester l'influence de l'ajout de superplastifiant et/ou de fumee de silice sur la distribution granulometrique des coulis et par consequent sur leur capacite a injecter des colonnes de sable simulant un milieu fissure donne. La classe granulometrique d'un coulis, sa stabilite et sa fluidite sont apparus comme les trois facteurs principaux pour la reussite d'une injection. Un facteur de finesse a ete defini au cours de cette etude: base sur la classe granulometrique du ciment et sa stabilite, il peut entrer dans la formulation theorique du debit d'injection avant application sur chantier. La deuxieme et derniere partie de l'etude presente les resultats de deux projets de recherche sur l'injection realises sur chantier. L'injection de dalles de beton fissurees a permis le suivi de l'evolution des pressions avec la distance au point d'injection. L'injection de murs de maconnerie a caractere historique a montre l'importance de la definition de criteres de performance des coulis a utiliser pour traiter un milieu donne et pour un objectif donne. Plusieurs melanges peuvent ainsi etre predefinis et mis a disposition sur le chantier. La complementarite des ciments traditionnels et des ciments microfins devient alors un atout important. Le choix d'utilisation de ces melanges est fonction du terrain rencontre. En conclusion, cette recherche etablit une methodologie pour la selection des coulis a base de ciment et des pressions d'injection en fonction de l'ouverture des fissures ou joints de construction.

  14. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

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

  15. Accounting: Accountants Need Verbal Skill Training

    ERIC Educational Resources Information Center

    Whitaker, Bruce L.

    1978-01-01

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

  16. A Magellanic origin of the DES dwarfs

    NASA Astrophysics Data System (ADS)

    Jethwa, P.; Erkal, D.; Belokurov, V.

    2016-09-01

    We establish the connection between the Magellanic Clouds (MCs) and the dwarf galaxy candidates discovered in the Dark Energy Survey (DES) by building a dynamical model of the MC satellite populations, based on an extensive suite of tailor-made numerical simulations. Our model takes into account the response of the Galaxy to the MCs infall, the dynamical friction experienced by the MCs and the disruption of the MC satellites by their hosts. The simulation suite samples over the uncertainties in the MC's proper motions, the masses of the MW and the Clouds themselves, and allows for flexibility in the intrinsic volume density distribution of the MC satellites. As a result, we can accurately reproduce the DES satellites' observed positions and kinematics. Assuming that Milky Way (MW) dwarfs follow the distribution of sub-haloes in Λ cold dark matter, we further demonstrate that, of 14 observed satellites, the MW halo contributes fewer than 4(8) of these with 68(95) per cent confidence and that 7(12) DES dwarfs have probabilities greater than 0.7(0.5) of belonging to the Large Magellanic Cloud (LMC). Marginalizing over the entire suite, we constrain the number of Magellanic satellites in the range -7 < MV < -1 which exceed the DES surface brightness threshold at ˜70, and the mass of the LMC around 1011 M⊙. The data also strongly support a first-infall scenario for the LMC. Finally, we give predictions for the line-of-sight velocities and the proper motions of the satellites discovered in the vicinity of the LMC.

  17. Grundlagen des Tissue Engineering

    NASA Astrophysics Data System (ADS)

    Mayer, Jörg; Blum, Janaki; Wintermantel, Erich

    Die Organtransplantation stellt eine verbreitete Therapie dar, um bei krankheitsoder unfallbedingter Schädigung eines Organs die Gesamtheit seiner Funktionen wieder herzustellen, indem es durch ein Spenderorgan ersetzt wird. Organtransplantationen werden für die Leber, die Niere, die Lunge, das Herz oder bei schweren grossflächigen Verbrennungen der Haut vorgenommen. Der grosse apparative, personelle und logistische Aufwand und die Risiken der Transplantationschirurgie (Abstossungsreaktionen) sowie die mangelnde Verfügbarkeit von immunologisch kompatiblen Spenderorganen führen jedoch dazu, dass der Bedarf an Organtransplantaten nur zu einem sehr geringen Teil gedeckt werden kann. Sind Spenderorgane nicht verfügbar, können in einzelnen Fällen lebenswichtige Teilfunktionen, wie beispielsweise die Filtrationsfunktion der Niere durch die Blutreinigung mittels Dialyse ersetzt oder, bei mangelnder Funktion der Bauchspeicheldrüse (Diabetes), durch die Verabreichung von Insulin ein normaler Zustand des Gesamtorganismus auch über Jahre hinweg erhalten werden. Bei der notwendigen lebenslangen Anwendung apparativer oder medikamentöser Therapie können für den Patienten jedoch häufig schwerwiegende, möglicherweise lebensverkürzende Nebenwirkungen entstehen. Daher werden in der Forschung Alternativen gesucht, um die Funktionen des ausgefallenen Organs durch die Implantation von Zellen oder in vitro gezüchteten Geweben möglichst umfassend wieder herzustellen. Dies erfordert biologisch aktive Implantate, welche die für den Stoffwechsel des Organs wichtigen Zellen enthalten und einen organtypischen Stoffwechsel entfalten.

  18. Reticulation des fibres lignocellulosiques

    NASA Astrophysics Data System (ADS)

    Landrevy, Christel

    Pour faire face à la crise économique la conception de papier à valeur ajoutée est développée par les industries papetières. Le but de se projet est l'amélioration des techniques actuelles de réticulation des fibres lignocellulosiques de la pâte à papier visant à produire un papier plus résistant. En effet, lors des réactions de réticulation traditionnelles, de nombreuses liaisons intra-fibres se forment ce qui affecte négativement l'amélioration anticipée des propriétés physiques du papier ou du matériau produit. Pour éviter la formation de ces liaisons intra-fibres, un greffage sur les fibres de groupements ne pouvant pas réagir entre eux est nécessaire. La réticulation des fibres par une réaction de « click chemistry » appelée cycloaddition de Huisgen entre un azide et un alcyne vrai, catalysée par du cuivre (CuAAC) a été l'une des solutions trouvée pour remédier à ce problème. De plus, une adaptation de cette réaction en milieux aqueux pourrait favoriser son utilisation en milieu industriel. L'étude que nous désirons entreprendre lors de ce projet vise à optimiser la réaction de CuAAC et les réactions intermédiaires (propargylation, tosylation et azidation) sur la pâte kraft, en milieu aqueux. Pour cela, les réactions ont été adaptées en milieu aqueux sur la cellulose microcristalline afin de vérifier sa faisabilité, puis transférée à la pâte kraft et l'influence de différents paramètres comme le temps de réaction ou la quantité de réactifs utilisée a été étudiée. Dans un second temps, une étude des différentes propriétés conférées au papier par les réactions a été réalisée à partir d'une série de tests papetiers optiques et physiques. Mots Clés Click chemistry, Huisgen, CuAAC, propargylation, tosylation, azidation, cellulose, pâte kraft, milieu aqueux, papier.

  19. La diffraction des neutrons et des rayons X pour l'étude structurale des liquides et des verres

    NASA Astrophysics Data System (ADS)

    Fischer, H. E.; Salmon, P. S.; Barnes, A. C.

    2003-02-01

    La compréhension de mainte propriété physique d'un verre ou d'un liquide nécessite la connaissance des facteurs de structure partiels (PSFs) qui décrivent chacun la distribution d'une espèce atomique autour d'une autre. La technique de diffraction des neutrons avec substitution isotopique (NDIS) [1,2,3], ayant bien réussi a déterminer les PSFs de certains composés [4,5], est pourtant restreinte aux isotopes présentant un contraste suffisant en longueur de diffusion. D'un autre cote, la technique de diffusion anomale des rayons X (AXS ou AXD) [6] permet de faire varier la longueur de diffusion d'une espèce atomique pourvu que son énergie d'absorption soit à la fois accessible et suffisamment élevée pour donner un assez grand transfert du moment. La combinaison des techniques de diffraction des neutrons (avec ou sans substitution isotopique) et de diffraction des rayons X (avec ou sans diffusion anomale) peut donc permettre d'obtenir un meilleur contraste en longueurs de diffusion pour un système donné, mais exige une analyse de données plus soignée pour pouvoir bien tenir compte des erreurs systématiques qui sont différentes pour les 2 techniques [7]. Pour les atomes ayant des distributions électroniques quasi-sphériques, e.g. dans le cas d'un alliage liquide, la combinaison des techniques de NDIS et de diffraction des rayons X s'est déjà montrée très avantageuse pour la détermination des PSFs [8,9]. Dans le cas des verres ayant d'importantes liaisons covalentes, l'effective combinaison des 2 techniques peut être moins directe mais facilitée lorsqu'il s'agit des atomes de grand Z [10,11]. Nous présentons ici un sommaire du méthode et quelques exemples des résultats.

  20. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

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

  1. Missile Aerodynamics (Aerodynamique des Missiles)

    DTIC Science & Technology

    1998-11-01

    guerre froide la production des missiles a baisse’, avec pour consequence une diminution des budgets de d6veloppement. Les nouveaux types de conflits ...Roma) Directeur - Gestion de l’information LUXEMBOURG (Recherche et developpement) - DRDGI 3 Voir Belgique Ministbre de la Difense nationale NORVEGE

  2. 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…

  3. Custom accounts receivable modeling.

    PubMed

    Veazie, J

    1994-04-01

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

  4. Médecine des voyages

    PubMed Central

    Aw, Brian; Boraston, Suni; Botten, David; Cherniwchan, Darin; Fazal, Hyder; Kelton, Timothy; Libman, Michael; Saldanha, Colin; Scappatura, Philip; Stowe, Brian

    2014-01-01

    Résumé Objectif Définir la pratique de la médecine des voyages, présenter les éléments fondamentaux d’une consultation complète préalable aux voyages à des voyageurs internationaux et aider à identifier les patients qu’il vaudrait mieux envoyer en consultation auprès de professionnels de la médecine des voyages. Sources des données Les lignes directrices et les recommandations sur la médecine des voyages et les maladies liées aux voyages publiées par les autorités sanitaires nationales et internationales ont fait l’objet d’un examen. Une recension des ouvrages connexes dans MEDLINE et EMBASE a aussi été effectuée. Message principal La médecine des voyages est une spécialité très dynamique qui se concentre sur les soins préventifs avant un voyage. Une évaluation exhaustive du risque pour chaque voyageur est essentielle pour mesurer avec exactitude les risques particuliers au voyageur, à son itinéraire et à sa destination et pour offrir des conseils sur les interventions les plus appropriées en gestion du risque afin de promouvoir la santé et prévenir les problèmes médicaux indésirables durant le voyage. Des vaccins peuvent aussi être nécessaires et doivent être personnalisés en fonction des antécédents d’immunisation du voyageur, de son itinéraire et du temps qu’il reste avant son départ. Conclusion La santé et la sécurité d’un voyageur dépendent du degré d’expertise du médecin qui offre le counseling préalable à son voyage et les vaccins, au besoin. On recommande à ceux qui donnent des conseils aux voyageurs d’être conscients de l’ampleur de cette responsabilité et de demander si possible une consultation auprès de professionnels de la médecine des voyages pour tous les voyageurs à risque élevé.

  5. 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.

  6. 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,…

  7. 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…

  8. Automated Accounting. Instructor Guide.

    ERIC Educational Resources Information Center

    Moses, Duane R.

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

  9. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

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

  10. 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…

  11. Towards a Dynamic DES model

    NASA Astrophysics Data System (ADS)

    Subbareddy, Pramod; Candler, Graham

    2009-11-01

    Hybrid RANS/LES methods are being increasingly used for turbulent flow simulations in complex geometries. Spalart's detached eddy simulation (DES) model is one of the more popular ones. We are interested in examining the behavior of the Spalart-Allmaras (S-A) Detached Eddy Simulation (DES) model in its ``LES mode.'' The role of the near-wall functions present in the equations is analyzed and an explicit analogy between the S-A and a one-equation LES model based on the sub-grid kinetic energy is presented. A dynamic version of the S-A DES model is proposed based on this connection. Validation studies and results from DES and LES applications will be presented and the effect of the proposed modification will be discussed.

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

    ERIC Educational Resources Information Center

    Babcock, Coleen

    1979-01-01

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

  13. Impact of Materials Defects on Engine Structures Integrity (L’Impact des Defauts des Materiaux sur l’Integrite des Structures des Moteurs)

    DTIC Science & Technology

    1993-04-01

    participants ont fait le point des aspects traitement et contr6le des mat~riaux. en mettant I’accent sur les materiaux constitutifs des disques moteur en...adapte. Pour le physicien. un -d~faur’" peut tres bien se resumer A une imperfection de Ia structure rericulaire d’un materiau. En science des materiaux ... materiaux sur l~integrite des structures des moteurs Defence Research Ag~ency Matenials & Structures Department Farnborough. Hants GUt 14 fITD Rovaume-Uni

  14. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  15. Peste des petits ruminants

    PubMed Central

    Parida, S.; Muniraju, M.; Mahapatra, M.; Muthuchelvan, D.; Buczkowski, H.; Banyard, A.C.

    2015-01-01

    Peste des petits ruminants virus causes a highly infectious disease of small ruminants that is endemic across Africa, the Middle East and large regions of Asia. The virus is considered to be a major obstacle to the development of sustainable agriculture across the developing world and has recently been targeted by the World Organisation for Animal Health (OIE) and the Food and Agriculture Organisation (FAO) for eradication with the aim of global elimination of the disease by 2030. Fundamentally, the vaccines required to successfully achieve this goal are currently available, but the availability of novel vaccine preparations to also fulfill the requisite for differentiation between infected and vaccinated animals (DIVA) may reduce the time taken and the financial costs of serological surveillance in the later stages of any eradication campaign. Here, we overview what is currently known about the virus, with reference to its origin, updated global circulation, molecular evolution, diagnostic tools and vaccines currently available to combat the disease. Further, we comment on recent developments in our knowledge of various recombinant vaccines and on the potential for the development of novel multivalent vaccines for small ruminants. PMID:26443889

  16. Peste des petits ruminants.

    PubMed

    Parida, S; Muniraju, M; Mahapatra, M; Muthuchelvan, D; Buczkowski, H; Banyard, A C

    2015-12-14

    Peste des petits ruminants virus causes a highly infectious disease of small ruminants that is endemic across Africa, the Middle East and large regions of Asia. The virus is considered to be a major obstacle to the development of sustainable agriculture across the developing world and has recently been targeted by the World Organisation for Animal Health (OIE) and the Food and Agriculture Organisation (FAO) for eradication with the aim of global elimination of the disease by 2030. Fundamentally, the vaccines required to successfully achieve this goal are currently available, but the availability of novel vaccine preparations to also fulfill the requisite for differentiation between infected and vaccinated animals (DIVA) may reduce the time taken and the financial costs of serological surveillance in the later stages of any eradication campaign. Here, we overview what is currently known about the virus, with reference to its origin, updated global circulation, molecular evolution, diagnostic tools and vaccines currently available to combat the disease. Further, we comment on recent developments in our knowledge of various recombinant vaccines and on the potential for the development of novel multivalent vaccines for small ruminants.

  17. [Herodotus on the adventurous career of the famous Greek physician Democédes].

    PubMed

    Frølandl, Anders

    2014-01-01

    In the latter half of the sixth century BC the physician Democédes left Croton, a Greek settlement in Southern Italy, in order to practice and gain an income and perhaps fame. He first arrived in the island of Aigina, where he soon became very famous and was offered a substantial fee for serving the inhabitants of the island. He then moved to Athens and after a year he became physician to the tyrant Polykrátes of Samos. When the tyrant was murdered, he was enslaved by the new ruler, but he too was killed. Finally Democédes fell into the hands of the Persian king, Dareios the first, still fettered as the other slaves. When the king sprained his ancle seriously, his Egyptian court doctors were helpless. Someone knew that Democédes was a skillful physician, so he was sent for and appeared in chains and rags. After having cured the king he was very generously rewarded. Democédes only wanted to go back to Hellas, but the king would not let him. Later Democ,des cured the favourite wife of the king, Atossa, of an abscess of the breast. Democédes persuaded her to encourage the king to send a scouting expedition including Democédes to Greece in order to prepare for war. Democédes managed to escape from the ship and after some further troubles he succeeded to remain in his native town of Croton. The story contains many folkloristic motives and is certainly not historically correct. But it is well known that young Greek doctors often travelled around as Democédes did and that Greek doctors came to replace their Egyptian colleagues at the courts of the local rulers. Herodotus wrote down the adventures of Democédes about one hundred years after they may have taken place, and this simple fact probably accounts for some of the dramatic details of the story. The tale of Democédes illustrates the interests of Herodotus and of Hippocrates too in foreign people and the reasons why the Greek of the fifth century were so successful compared to others. Here Democédes

  18. 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…

  19. 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"…

  20. 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…

  1. Cluster Guide. Accounting Occupations.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  2. The Accountability Illusion: Ohio

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  3. The Accountability Illusion: Florida

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  4. 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…

  5. The Accountability Illusion: Wisconsin

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  6. The Accountability Illusion: Vermont

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  7. 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…

  8. The Coming Accounting Crisis

    ERIC Educational Resources Information Center

    Eaton, Tim V.

    2007-01-01

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

  9. 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…

  10. The Accountability Illusion: Nevada

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  11. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

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

  12. Human Resource Accounting.

    DTIC Science & Technology

    1984-12-01

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

  13. Etude des Abondances de MG et de fe dans la Composante Stellaire des Disques des Galaxies Spirales

    NASA Astrophysics Data System (ADS)

    Beauchamp, Dominique

    Je presente ici une technique d'observation par imagerie des disques stellaires des galaxies spirales. Je tente, a l'aide d'un modele evolutif multiphase, de determiner les abondances de fer et de magnesium dans les disques. Dans ce but, je mesure les indices Mg2 et Fe5270 du systeme de Lick. Ces elements representent un choix judicieux d'indicateurs car ils sont formes par des supernovae de deux types differents ayant des durees de vie differentes. Le rapport d'abondances de ces deux elements est un indicateur du taux de formation des populations stellaires. Je decris, en premier lieu, les observations, la technique de mesure, ainsi que son application. J'analyse ensuite les indices mesures. A partir du modele multiphase, j'explore differents parametres physiques des spirales comme le taux de formation stellaire, l'evolution des abondances, les effets possibles de la presence de la barre, etc.

  14. Classification of 8 DES Supernova with OzDES

    NASA Astrophysics Data System (ADS)

    King, A.; Moller, A.; Sommer, N. E.; Tucker, B. E.; Childress, M. J.; Lewis, G. F.; Lidman, C.; OâNeill, C.; Casas, R.; Castander, F. J.; Desai, S.; Paech, K.; Smith, R. C.; Schubnell, M.; Kessler, R.; Lasker, J.; Scolnic, D.; Brout, D. J.; Gladney, L.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.; Nichol, R.; Papadopoulos, A.; D'Andrea, C.; Prajs, S.; Smith, M.; Sullivan, M.; Maartens, R.; Gupta, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.; Aldering, G.; Kim, A. G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Nugent, P.; Perlmutter, S.; Foley, R. J.; Pan, Y.-C.

    2016-09-01

    We report new spectroscopic classifications by OzDES of supernovae discovered by the Dark Energy Survey (ATEL #4668). The spectra (370-885nm) were obtained with the AAOmega Spectrograph (Saunders et al. 2004, SPIE, 5492, 389) and the 2dF fibre positioner at the Anglo-Australian Telescope (AAT).

  15. Classification of 17 DES Supernova with OzDES

    NASA Astrophysics Data System (ADS)

    Hoormann, J. K.; Asorey, J.; Carollo, D.; Moller, A.; Sharp, R.; Sommer, N. E.; Tucker, B. E.; Zhang, B.; Lidman, C.; Brout, D. J.; D'Andrea, C.; Gladney, L.; March, M.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.; Macaulay, E.; Nichol, R.; Childress, M.; Prajs, S.; Smith, M.; Sullivan, M.; Maartens, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.; Aldering, G.; Gupta, R.; Kim, A. G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Nugent, P.; Perlmutter, S.; Foley, R. J.; Pan, Y.-C.; Casas, R.; Castander, F. J.; Papadopoulos, A.; Morganson, E.; Desai, S.; Paech, K.; Smith, R. C.; Schubnell, M.; Yuan, F.; Davis, T. M.; Hinton, S.; Muthukrishna, D.; Parkinson, D.; Lewis, G. F.; Uddin, S.; Kessler, R.; Lasker, J.; Scolnic, D.

    2016-12-01

    We report new spectroscopic classifications by OzDES of supernovae discovered by the Dark Energy Survey (ATEL #4668). The spectra (370-885nm) were obtained with the AAOmega Spectrograph (Saunders et al. 2004, SPIE, 5492, 389) and the 2dF fibre positioner at the Anglo-Australian Telescope (AAT).

  16. Classification of 13 DES supernova with OzDES

    NASA Astrophysics Data System (ADS)

    Sommer, N.; Tucker, B. E.; Moller, A.; Zhang, B.; Macualay, E.; Lidman, C.; Gshwend, J.; Martini, P.; Foley, R. J.; Pan, Y.-C.; Casas, R.; Castander, F. J.; Desai, S.; Paech, K.; Smith, R. C.; Schubnell, M.; Kessler, R.; Lasker, J.; Scolnic, D.; Brout, D. J.; Gladney, L.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.; Nichol, R.; Papadopoulos, A.; Childress, M.; D'Andrea, C.; Prajs, S.; Smith, M.; Sullivan, M.; Maartens, R.; Gupta, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.; Aldering, G.; Kim, A. G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Nugent, P.; Perlmutter, S.

    2016-09-01

    We report new spectroscopic classifications by OzDES of supernovae discovered by the Dark Energy Survey (ATEL #4668). The spectra (370-885nm) were obtained with the AAOmega Spectrograph (Saunders et al. 2004, SPIE, 5492, 389) and the 2dF fibre positioner at the Anglo-Australian Telescope (AAT).

  17. Classification of 11 DES supernova with OzDES

    NASA Astrophysics Data System (ADS)

    Sharp, R.; Zhang, B.; Sommer, N. E.; Tucker, B. E.; Lidman, C.; Davis, T. M.; Asorey, J.; Mould, J.; Smith, M.; Macaulay, E.; Nichol, R.; Childress, M.; Prajs, S.; Sullivan, M.; Maartens, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.; Aldering, G.; Gupta, R.; Kim, A. G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Nugent, P.; Perlmutter, S.; Foley, R. J.; Pan, Y.-C.; Casas, R.; Castander, F. J.; Papadopoulos, A.; Morganson, E.; Desai, S.; Paech, K.; Smith, R. C.; Schubnell, M.; Carollo, D.; Moller, A.; Yuan, F.; Hinton, S.; Muthukrishna, D.; Parkinson, D.; Lewis, G. F.; Uddin, S.; Kessler, R.; Lasker, J.; Scolnic, D.; Brout, D. J.; D'Andrea, C.; Gladney, L.; March, M.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.

    2017-01-01

    We report new spectroscopic classifications by OzDES of supernovae discovered by the Dark Energy Survey (ATEL #4668). The spectra (370-885nm) were obtained with the AAOmega Spectrograph (Saunders et al. 2004, SPIE, 5492, 389) and the 2dF fibre positioner at the Anglo-Australian Telescope (AAT).

  18. Classification of 2 DES supernova with OzDES

    NASA Astrophysics Data System (ADS)

    O'Neill, C. R.; Moller, A.; Sommer, N. E.; Tucker, B. E.; Childress, M. J.; Lewis, G. F.; Lidman, C.; Desai, S.; Paech, K.; Smith, R. C.; Schubnell, M.; Kessler, R.; Lasker, J.; Scolnic, D.; Brout, D. J.; D'Andrea, C.; Gladney, L.; March, M.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.; Macaulay, E.; Nichol, R.; Prajs, S.; Smith, M.; Sullivan, M.; Maartens, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.; Aldering, G.; Kim, A. G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Gupta, R.; Nugent, P.; Perlmutter, S.; Foley, R. J.; Pan, Y.-C.; Casas, R.; Castander, F. J.; Papadopoulos, A.; Morganson, E.

    2016-10-01

    We report new spectroscopic classifications by OzDES of supernovae discovered by the Dark Energy Survey (ATEL #4668). The spectra (370-885nm) were obtained with the AAOmega Spectrograph (Saunders et al. 2004, SPIE, 5492, 389) and the 2dF fibre positioner at the Anglo-Australian Telescope (AAT).

  19. Classification of 3 DES Supernovae with OzDES

    NASA Astrophysics Data System (ADS)

    Moller, A.; Tucker, B. E.; Yuan, F.; Lewis, G.; Lidman, C.; Macaulay, E.; Nichol, R.; Papadopoulos, A.; Childress, M.; D'Andrea, C.; Smith, M.; Sullivan, M.; Maartens, R.; Gupta, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.; Aldering, G.; Kim, A. G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Nugent, P.; Perlmutter, S.; Foley, R. J.; Pan, Y.-C.; Casas, R.; Castander, F. J.; Desai, S.; Paech, K.; Smith, R. C.; Schubnell, M.; Kessler, R.; Lasker, J.; Scolnic, D.; Brout, D. J.; Gladney, L.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.

    2016-02-01

    We report new spectroscopic classifications by OzDES of supernovae discovered by the Dark Energy Survey (ATEL #4668). The spectra (370-885nm) were obtained with the AAOmega Spectrograph (Saunders et al. 2004, SPIE, 5492, 389) and the 2dF fibre positioner at the Anglo-Australian Telescope (AAT).

  20. Classification of 20 DES Supernova with OzDES

    NASA Astrophysics Data System (ADS)

    Davis, T. M.; Kim, A. G.; Macualay, E.; Lidman, C.; Sharp, R.; Tucker, B. E.; Yuan, F.; Zhang, B.; Lewis, G. F.; Sommer, N. E.; Martini, P.; Mould, J.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.; Aldering, G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Nugent, P.; Perlmutter, S.; Foley, R. J.; Pan, Y.-C.; Casas, R.; Castander, F. J.; Desai, S.; Paech, K.; Smith, R. C.; Schubnell, M.; Kessler, R.; Lasker, J.; Scolnic, D.; Brout, D. J.; Gladney, L.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.; Nichol, R.; Papadopoulos, A.; Childress, M.; D'Andrea, C.; Smith, M.; Sullivan, M.; Maartens, R.; Gupta, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.

    2015-12-01

    We report new spectroscopic classifications by OzDES of supernovae discovered by the Dark Energy Survey (ATEL #4668). The spectra (370-885nm) were obtained with the AAOmega Spectrograph (Saunders et al. 2004, SPIE, 5492, 389) and the 2dF fibre positioner at the Anglo-Australian Telescope (AAT).

  1. Classification of 14 DES Supernova with OzDES

    NASA Astrophysics Data System (ADS)

    Tucker, B. E.; Sharp, R.; Yuan, F.; Zhang, B.; Lidman, C.; Davis, T. M.; Hinton, S.; Mould, J.; Smith, R. C.; Schubnell, M.; Kessler, R.; Scolnic, D.; Covarrubias, R. A.; Brout, D. J.; Fischer, J. A.; Gladney, L.; March, M.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.; Nichol, R.; Papadopoulos, A.; D'Andrea, C.; Smith, M.; Sullivan, M.; Childress, M.; Maartens, R.; Gupta, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.; Aldering, G.; Kim, A. G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Nugent, P.; Perlmutter, S.; Foley, R. J.; Castander, F. J.; Desai, S.; Paech, K.

    2015-10-01

    We report new spectroscopic classifications by OzDES of supernovae discovered by the Dark Energy Survey. The spectra (370-885nm) were obtained with the AAOmega Spectrograph (Saunders et al. 2004, SPIE, 5492, 389) and the 2dF fibre positioner at the Anglo-Australian Telescope (AAT).

  2. Classification of 4 DES supernovae by OzDES

    NASA Astrophysics Data System (ADS)

    Glazebrook, K.; Amon, A.; Lidman, C.; Martini, P.; Tucker, B. E.; Yuan, F.; Aldering, G.; Kim, A. G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Nugent, P.; Perlmutter, S.; Foley, R. J.; Pan, Y.-C.; Casas, R.; Castander, F. J.; Desai, S.; Paech, K.; Smith, R. C.; Schubnell, M.; Kessler, R.; Lasker, J.; Scolnic, D.; Brout, D. J.; Gladney, L.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.; Nichol, R.; Papadopoulos, A.; Childress, M.; D'Andrea, C.; Smith, M.; Sullivan, M.; Maartens, R.; Gupta, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.

    2015-12-01

    We report new spectroscopic classifications by OzDES of supernovae discovered by the Dark Energy Survey (ATEL #4668). The spectra (370-885nm) were obtained with the AAOmega Spectrograph (Saunders et al. 2004, SPIE, 5492, 389) and the 2dF fibre positioner at the Anglo-Australian Telescope (AAT).

  3. Classification of 6 DES Supernova with OzDES

    NASA Astrophysics Data System (ADS)

    Lewis, G. F.; Mould, J.; Lidman, C.; Tucker, B. E.; Sharp, R.; Yuan, F.; Martini, P.; Kessler, R.; Scolnic, D.; Covarrubias, R. A.; Brout, D. J.; Fischer, J. A.; Gladney, L.; March, M.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.; Nichol, R.; Papadopoulos, A.; D'Andrea, C.; Smith, M.; Sullivan, M.; Childress, M.; Maartens, R.; Gupta, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.; Aldering, G.; Kim, A. G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Nugent, P.; Perlmutter, S.; Foley, R. J.; Casas, R.; Castander, F. J.; Desai, S.; Paech, K.; Smith, R. C.; Schubnell, M.

    2015-10-01

    We report new spectroscopic classifications by OzDES of supernovae discovered by the Dark Energy Survey (ATEL #4668). The spectra (370-885nm) were obtained with the AAOmega Spectrograph (Saunders et al. 2004, SPIE, 5492, 389) and the 2dF fibre positioner at the Anglo-Australian Telescope (AAT).

  4. Classification of 15 DES supernovae by OzDES

    NASA Astrophysics Data System (ADS)

    Yuan, F.; Tucker, B. E.; Lidman, C.; Martini, P.; Gshwend, Julia; Moller, A.; Zhang, B.; Smith, R. C.; Schubnell, M.; Kessler, R.; Lasker, J.; Scolnic, D.; Brout, D. J.; Gladney, L.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.; Nichol, R.; Papadopoulos, A.; Childress, M.; D'Andrea, C.; Smith, M.; Sullivan, M.; Maartens, R.; Gupta, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.; Aldering, G.; Kim, A. G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Nugent, P.; Perlmutter, S.; Foley, R. J.; Pan, Y.-C.; Casas, R.; Castander, F. J.; Desai, S.; Paech, K.

    2015-12-01

    We report new spectroscopic classifications by OzDES of supernovae discovered by the Dark Energy Survey (ATEL #4668). The spectra (370-885nm) were obtained with the AAOmega Spectrograph (Saunders et al. 2004, SPIE, 5492, 389) and the 2dF fibre positioner at the Anglo-Australian Telescope (AAT).

  5. Classification of 17 DES supernova with OzDES

    NASA Astrophysics Data System (ADS)

    Mudd, D.; Martini, P.; Lewis, G. F.; Moller, A.; Sharp, R. G.; Sommer, N. E.; Tucker, B. E.; Yuan, F.; Zhang, B.; Asorey, J.; Davis, T. M.; Hinton, S.; Muthukrishna, D.; Parkinson, D.; Carnero, A.; King, A.; Lidman, C.; Webb, S.; Uddin, S.; Kessler, R.; Lasker, J.; Scolnic, D.; Brout, D. J.; D'Andrea, C.; Gladney, L.; March, M.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.; Macaulay, E.; Nichol, R.; Childress, M.; Prajs, S.; Smith, M.; Sullivan, M.; Maartens, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.; Aldering, G.; Gupta, R.; Kim, A. G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Nugent, P.; Perlmutter, S.; Foley, R. J.; Pan, Y.-C.; Casas, R.; Castander, F. J.; Papadopoulos, A.; Morganson, E.; Desai, S.; Paech, K.; Smith, R. C.; Schubnell, M.

    2016-11-01

    We report new spectroscopic classifications by OzDES of supernovae discovered by the Dark Energy Survey (ATEL #4668). The spectra (370-885nm) were obtained with the AAOmega Spectrograph (Saunders et al. 2004, SPIE, 5492, 389) and the 2dF fibre positioner at the Anglo-Australian Telescope (AAT).

  6. Ideas for the Accounting Classroom.

    ERIC Educational Resources Information Center

    Kerby, Debra; Romine, Jeff

    2003-01-01

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

  7. Readability of Accounting Books.

    ERIC Educational Resources Information Center

    Razek, Joseph R.; And Others

    1982-01-01

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

  8. Accounting Equals Applied Algebra.

    ERIC Educational Resources Information Center

    Roberts, Sondra

    1997-01-01

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

  9. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. Latina Voices of Des Moines.

    ERIC Educational Resources Information Center

    Taylor, P. Dawn

    This dissertation examines the lives of Hispanic women living in Des Moines and includes their views of problems and opportunities involved in living in that city. Interviews were conducted with 24 Latino women over the age of 17 who had been in the area for over 2 years. Findings indicate that learning to speak English was the single most…

  11. 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.

  12. Modélisation du comportement diélectrique des matériaux binaires, corrélation avec les lois des mélanges

    NASA Astrophysics Data System (ADS)

    Bottreau, A.-M.

    1998-03-01

    In a farmer paper, we proposed a new modelisation law of the heterogeneous media. We now intend to show that it actually is a probability law of mixed bodies (in reference to K. Lichtenecker's terms), which allows to account for the various laws usually used. Dans un précédent article, nous avons proposé une nouvelle loi de modélisation des matériaux hétérogènes. Nous nous proposons ici de montrer que c'est une loi de probabilité des corps mixtes, (pour reprendre les termes utilisés par K. Lichtenecker), qui permet de rendre compte des différentes lois généralement utilisées.

  13. L'astronomie des Anciens

    NASA Astrophysics Data System (ADS)

    Nazé, Yaël

    2009-04-01

    Quelle que soit la civilisation à laquelle il appartient, l'être humain cherche dans le ciel des réponses aux questions qu'il se pose sur son origine, son avenir et sa finalité. Le premier mérite de ce livre est de nous rappeler que l'astronomie a commencé ainsi à travers les mythes célestes imaginés par les Anciens pour expliquer l'ordre du monde et la place qu'ils y occupaient. Mais les savoirs astronomiques passés étaient loin d'être négligeables et certainement pas limités aux seuls travaux des Grecs : c'est ce que l'auteur montre à travers une passionnante enquête, de Stonehenge à Gizeh en passant par Pékin et Mexico, fondée sur l'étude des monuments anciens et des sources écrites encore accessibles. Les tablettes mésopotamiennes, les annales chinoises, les chroniques médiévales, etc. sont en outre d'une singulière utilité pour les astronomes modernes : comment sinon remonter aux variations de la durée du jour au cours des siècles, ou percer la nature de l'explosion qui a frappé tant d'observateurs en 1054 ? Ce livre offre un voyage magnifiquement illustré à travers les âges, entre astronomie et archéologie.

  14. 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

  15. Multistatic Surveillance and Reconnaissance: Sensor, Signals and Data Fusion (Surveillance et Reconnaissance Multistatiques : Fusion des capteurs, des signaux et des donnees)

    DTIC Science & Technology

    2009-04-01

    capteurs , des signaux et des données) Research and Technology Organisation (NATO) BP 25, F-92201 Neuilly-sur-Seine Cedex, France RTO-EN-SET-133...Multistatiques : Fusion des capteurs , des signaux et des données) The material in this publication was assembled to support a Lecture Series under the...Surveillance et Reconnaissance Multistatiques : Fusion des capteurs , des signaux et des données (RTO-EN-SET-133) Synthèse Les systèmes radar

  16. Active Control Technology for Enhanced Performance Operational Capabilities of Military Aircraft, Land Vehicles and Sea Vehicles (Technologies des systemes a commandes actives pour l’amelioration des performances operationnelles des aeronefs militaires, des vehicules terrestres et des vehicules maritimes)

    DTIC Science & Technology

    2001-06-01

    d’améliorer le comportement global des systèmes et des sous- systèmes. Il s’agit de matériaux intelligents, de technologies informatiques, de capteurs ...des servocommandes rapides et fiables, ainsi que des capteurs de fonctionnement fiable même dans des environnements défavorables, et en particulier...des sous-systèmes. Il s’agit de matériaux intelligents, de technologies de fabrication novatrices, de technologies informatiques, de capteurs et de

  17. 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…

  18. Making Accountability Really Count

    ERIC Educational Resources Information Center

    Resnick, Lauren B.

    2006-01-01

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

  19. Accountability Update, March 2000.

    ERIC Educational Resources Information Center

    Washington State Higher Education Coordinating Board, Olympia.

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

  20. 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,…

  1. 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…

  2. 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…

  3. 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.

  4. Democracy, Accountability, and Education

    ERIC Educational Resources Information Center

    Levinson, Meira

    2011-01-01

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

  5. Community Accountability Conferencing.

    ERIC Educational Resources Information Center

    Thorsborne, Margaret

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

  6. 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.…

  7. Institutional Accountability Report, 2000.

    ERIC Educational Resources Information Center

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

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

  8. 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…

  9. Curtail Accountability, Cultivate Attainability

    ERIC Educational Resources Information Center

    Wraga, William G.

    2011-01-01

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

  10. Higher Education Accountability Plans

    ERIC Educational Resources Information Center

    Washington Higher Education Coordinating Board, 2003

    2003-01-01

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

  11. 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…

  12. 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…

  13. Full Accounting for Curriculum.

    ERIC Educational Resources Information Center

    Paddock, Marie-Louise

    1988-01-01

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

  14. 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…

  15. 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…

  16. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 32 CFR 644.368 - Procedures and responsibilities for care, custody, accountability, and maintenance.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Army Civil Works Property. DEs will retain custody and accountability of all excess civil works real property under their jurisdiction until final disposition is effected. (c) Department of the Air Force property. Pursuant to AFR 87-4, the Department of the Air Force is responsible for care and custody...

  18. 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.

  19. Signature spectrale des grains interstellaires.

    NASA Astrophysics Data System (ADS)

    Léger, A.

    Notre connaissance de la nature des grains interstellaires reposait sur un nombre très restreint de signatures spectrales dans la courbe d'extinction du milieu interstellaire. Une information considérable est contenue dans les 40 bandes interstellaires diffuses dans le visible, mais reste inexploitée. L'interprétation récente des cinq bandes IR en émission, en terme de molécules d'hydrocarbures aromatiques polycycliques, est développée. Elle permet l'utilisation d'une information spectroscopique comparable, à elle seule, à ce sur quoi était basée jusqu'alors notre connaissance de la matière interstellaire condensée. Différentes implications de cette mise en évidence sont proposées.

  20. 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…

  1. 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.

  2. Accounting for Every Kilowatt

    DTIC Science & Technology

    2014-10-01

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

  3. Integrated Cost Accounting System.

    DTIC Science & Technology

    1992-07-27

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

  4. 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

  5. Inflation Accounting Methods and their Effectiveness.

    DTIC Science & Technology

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

  6. Identification of classical anaphylatoxin as the des-Arg form of the C5a molecule: Evidence of a modulator role for the oligosaccharide unit in human des-Arg74-C5a

    PubMed Central

    Gerard, Craig; Hugli, Tony E.

    1981-01-01

    A functionally active and potentially lethal fragment of the fifth component of complement (C5) is generated during complement activation in serum from animals of various species. This factor, termed the “classical” anaphylatoxin, was isolated from porcine serum and was identified chemically as the des-Arg derivative of the well-characterized C5a molecule. Unlike the C3a and C4a anaphylatoxins, porcine C5a does not require the COOH-terminal arginyl residue for spasmogenic activity. Further degradation of porcine des-Arg74-C5a by carboxypeptidase Y removed glycine-73 and leucine-72 and decreased the intrinsic spasmogenic activity by >90%. Hence, we conclude that, although the arginyl residue is not essential, the COOH-terminal sequence Leu-Gly-Arg contributes structural information that accounts for >90% of C5a activity. Human des-Arg74-C5a, like its porcine counterpart, has instrinsic anaphylatoxin activity; however, higher concentrations were needed to contract the guinea pig ileal tissue (i.e., 1 μM for human des-Arg74-C5a versus 1 nM for porcine des-Arg74-C5a). Furthermore, the des-Arg form of human C5a was only 0.1% as active as porcine des-Arg74-C5a for enhancing vascular permeability in guinea pig skin. In addition to these biological differences, numerous chemical differences exist between the human and porcine des-Arg74-C5a molecules, the most prominent feature being an oligosaccharide entity associated uniquely with the human C5a. When the oligosaccharide unit of human des-Arg74-C5a was removed by glycosidases, leaving a single glucosamine residue attached to the side chain of asparagine-64, activity was enhanced. The human des-Arg74-C5a molecule devoid of the complex oligosaccharide unit exhibited 10-fold stronger spasmogenic activity and 20- to 50-fold greater permeability-enhancing activity than did human des-Arg74-C5a containing the oligosaccharide. Consequently, the oligosaccharide associated with human C5a modulates or suppresses potentially

  7. Transport quantique dans des nanostructures

    NASA Astrophysics Data System (ADS)

    Naud, C.

    2002-09-01

    structure des oscillations de conductance en fonction du flux du champ magnétique de période h/e dont l'amplitude est beaucoup plus importante que celle mesurée sur un réseau carré de même dimension. Cette différence constitue une signature d'un effet de localisation induit par le champ magnétique sur la topologie mathcal{T}3. Pour des valeurs spécifiques du champ magnétique, du fait des interférences destructives Aharonov-Bohm, la propagation des fonctions d'ondes est limitée à un ensemble fini de cellule du réseau appelé cage. De la dépendance en température des oscillations de période h/e mesurées sur le réseau mathcal{T}3 nous avons tiré une longueur caractéristique qui peut être rattachée au périmètre des cages. Un phénomène inattendu fut l'observation, pour des champs magnétiques plus importants, d'un doublement de fréquence des oscillations. Ces oscillations de période h/2e pouvant avoir une amplitude supérieure aux oscillations de période h/e, une interprétation en terme d'harmonique n'est pas possible. Enfin, l'influence de la largeur électrique des fils constituant le réseau et donc celle du nombre de canaux par brin a été étudiée en réalisant des grilles électrostatique. Les variations de l'amplitude des signaux en h/e et h/2e en fonction de la tension de grille ont été mesurés.

  8. Impact de la preparation des anodes crues et des conditions de cuisson sur la fissuration dans des anodes denses

    NASA Astrophysics Data System (ADS)

    Amrani, Salah

    La fabrication de l'aluminium est realisee dans une cellule d'electrolyse, et cette operation utilise des anodes en carbone. L'evaluation de la qualite de ces anodes reste indispensable avant leur utilisation. La presence des fissures dans les anodes provoque une perturbation du procede l'electrolyse et une diminution de sa performance. Ce projet a ete entrepris pour determiner l'impact des differents parametres de procedes de fabrication des anodes sur la fissuration des anodes denses. Ces parametres incluent ceux de la fabrication des anodes crues, des proprietes des matieres premieres et de la cuisson. Une recherche bibliographique a ete effectuee sur tous les aspects de la fissuration des anodes en carbone pour compiler les travaux anterieurs. Une methodologie detaillee a ete mise au point pour faciliter le deroulement des travaux et atteindre les objectifs vises. La majorite de ce document est reservee pour la discussion des resultats obtenus au laboratoire de l'UQAC et au niveau industriel. Concernant les etudes realisees a l'UQAC, une partie des travaux experimentaux est reservee a la recherche des differents mecanismes de fissuration dans les anodes denses utilisees dans l'industrie d'aluminium. L'approche etait d'abord basee sur la caracterisation qualitative du mecanisme de la fissuration en surface et en profondeur. Puis, une caracterisation quantitative a ete realisee pour la determination de la distribution de la largeur de la fissure sur toute sa longueur, ainsi que le pourcentage de sa surface par rapport a la surface totale de l'echantillon. Cette etude a ete realisee par le biais de la technique d'analyse d'image utilisee pour caracteriser la fissuration d'un echantillon d'anode cuite. L'analyse surfacique et en profondeur de cet echantillon a permis de voir clairement la formation des fissures sur une grande partie de la surface analysee. L'autre partie des travaux est basee sur la caracterisation des defauts dans des echantillons d'anodes crues

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

    ERIC Educational Resources Information Center

    Buchanan, Phillip G.; Cao, Le Thi

    1986-01-01

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

  10. 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,…

  11. 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.

  12. Performance and Accountability Report

    NASA Technical Reports Server (NTRS)

    2003-01-01

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

  13. Automated Accounting. Payroll. Instructor Module.

    ERIC Educational Resources Information Center

    Moses, Duane R.

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

  14. 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…

  15. Revamping High School Accounting Courses.

    ERIC Educational Resources Information Center

    Bittner, Joseph

    2002-01-01

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

  16. Pain: A Statistical Account

    PubMed Central

    Thacker, Michael A.; Moseley, G. Lorimer

    2017-01-01

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

  17. 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.

  18. 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.

  19. Etude des effets du martelage repetitif sur les contraintes residuelles

    NASA Astrophysics Data System (ADS)

    Hacini, Lyes

    L'assemblage par soudage peut engendrer des contraintes residuelles. Ces contraintes provoquent des fissurations prematurees et un raccourcissement de la duree de vie des composants. Dans ce contexte, le martelage robotise est utilise pour relaxer ces contraintes residuelles. Trois volets sont presentes: le premier est l'evaluation des effets des impacts unitaires repetes sur le champ de contraintes developpe dans des plaques d'acier inoxydable austenitique 304L vierges ou contenant des contraintes residuelles initiales. Dans la deuxieme partie de ce projet, le martelage est applique grace au robot SCOMPI. Les contraintes residuelles induites et relaxees par martelage sont ensuite mesurees par la methode des contours, qui a ete adaptee a cet effet. Dans la troisieme partie, le martelage est modelise par la methode des elements finis. Un modele axisymetrique developpe grace au logiciel ANSYS permet de simuler des impacts repetes d'un marteau elastique sur une plaque ayant un comportement elastoplastique.

  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. 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.

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

    ERIC Educational Resources Information Center

    Brown, Dorothy Lee

    1980-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

  6. 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…

  7. 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…

  8. 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.

  9. Ostéosynthèse des fractures des métacarpiens et des phalanges de la main par mini plaque: à propos de 12 cas

    PubMed Central

    Moncef, Erraji; Abdelhafid, Derfoufi; Abdessamad, Kharraji; Omar, Agoumi; Najib, Abdeljaouad; Abdelkrim, Daoudi; Hicham, Yacoubi

    2016-01-01

    Le traitement des fractures instables des métacarpes et des phalanges reste un objet de controverse. Peu de séries ont été rapportées dans la littérature, rendant leur analyse difficile. Nous rapportons une étude rétrospective comportant 12 patients, opérés par cette technique, ayant eu des fractures déplacées des métacarpes ou des phalanges, sur une période de deux ans. Les résultats globaux ont été bons dans 75% des cas, moyenne dans 16,5% des cas et mauvais dans 8,5% des cas. La stabilité du montage par mini plaques des fractures instables des métacarpiens et des phalanges ont permis une mobilisation précoce des articulations de la main, évitant ainsi la raideur. PMID:27800079

  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, 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....

  13. 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....

  14. Accounting Instruction Builds Economic Literacy.

    ERIC Educational Resources Information Center

    Albaugh, Thomas A.; Porreca, Anthony G.

    1985-01-01

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

  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. 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....

  17. A DRDC Management Accountability Framework

    DTIC Science & Technology

    2009-09-01

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

  18. 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…

  19. 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:…

  20. 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…

  1. Peste des Petits Ruminants Virus.

    PubMed

    Baron, M D; Diallo, A; Lancelot, R; Libeau, G

    2016-01-01

    Peste des petits ruminants virus (PPRV) causes a severe contagious disease of sheep and goats and has spread extensively through the developing world. Because of its disproportionately large impact on the livelihoods of low-income livestock keepers, and the availability of effective vaccines and good diagnostics, the virus is being targeted for global control and eventual eradication. In this review we examine the origin of the virus and its current distribution, and the factors that have led international organizations to conclude that it is eradicable. We also review recent progress in the molecular and cellular biology of the virus and consider areas where further research is required to support the efforts being made by national, regional, and international bodies to tackle this growing threat.

  2. Greening America's Capitals - Des Moines, IA

    EPA Pesticide Factsheets

    Report from Greening America's Capitals project in Des Moines, IA, to help the city enhance the 6th Avenue Corridor with pedestrian and bike improvements and green infrastructure to manage stormwater.

  3. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  4. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  6. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  8. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  9. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  10. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  11. Caracterisation des proprietes acoustiques des materiaux poreux a cellules ouvertes et a matrice rigide ou souple

    NASA Astrophysics Data System (ADS)

    Salissou, Yacoubou

    L'objectif global vise par les travaux de cette these est d'ameliorer la caracterisation des proprietes macroscopiques des materiaux poreux a structure rigide ou souple par des approches inverses et indirectes basees sur des mesures acoustiques faites en tube d'impedance. La precision des approches inverses et indirectes utilisees aujourd'hui est principalement limitee par la qualite des mesures acoustiques obtenues en tube d'impedance. En consequence, cette these se penche sur quatre problemes qui aideront a l'atteinte de l'objectif global precite. Le premier probleme porte sur une caracterisation precise de la porosite ouverte des materiaux poreux. Cette propriete en est une de passage permettant de lier la mesure des proprietes dynamiques acoustiques d'un materiau poreux aux proprietes effectives de sa phase fluide decrite par les modeles semi-phenomenologiques. Le deuxieme probleme traite de l'hypothese de symetrie des materiaux poreux selon leur epaisseur ou un index et un critere sont proposes pour quantifier l'asymetrie d'un materiau. Cette hypothese est souvent source d'imprecision des methodes de caracterisation inverses et indirectes en tube d'impedance. Le critere d'asymetrie propose permet ainsi de s'assurer de l'applicabilite et de la precision de ces methodes pour un materiau donne. Le troisieme probleme vise a mieux comprendre le probleme de transmission sonore en tube d'impedance en presentant pour la premiere fois un developpement exact du probleme par decomposition d'ondes. Ce developpement permet d'etablir clairement les limites des nombreuses methodes existantes basees sur des tubes de transmission a 2, 3 ou 4 microphones. La meilleure comprehension de ce probleme de transmission est importante puisque c'est par ce type de mesures que des methodes permettent d'extraire successivement la matrice de transfert d'un materiau poreux et ses proprietes dynamiques intrinseques comme son impedance caracteristique et son nombre d'onde complexe. Enfin, le

  12. Modélisation macroscopique des milieux stratifiés conducteurs

    NASA Astrophysics Data System (ADS)

    Matagne, E.; Conard, J. Ph.

    1997-11-01

    Many laminated structures are recognised in Electrotechnics : magnetic cores, flat conductors windings, slotted surfaces... These structures exhibit macroscopic properties, as magnetic than electric ones. This paper shows how these characteristics can be obtained by homogenisation. It deals with linear materials but taking into account the effect of eddy currents, as well on the macroscopic magnetic permeability as on the macroscopic electric conductivity, which become then complex numbers. An example of use of the macroscopic properties is provided. On peut identifier en électrotechnique de nombreuses structures stratifiées: noyaux magnétiques, bobinages formés de conducteurs plats, surfaces encochées... Ces structures présentent des propriétés macroscopiques tant magnétiques qu'électriques. Cet article montre comment ces caractéristiques peuvent être obtenues par homogénéisation. Il se limite au cas de matériaux linéaires mais en prenant en compte l'effet des courants de Foucault aussi bien sur la perméabilité magnétique macroscopique que sur la conductivité électrique macroscopique, grandeurs qui deviennent alors des nombres complexes. Un exemple d'utilisation des caractéristiques macroscopiques est fourni.

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

    ERIC Educational Resources Information Center

    McCormick, Alexander C.

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Henry, Gary T.

    1996-01-01

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

  15. The Accountability Illusion: New Jersey

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  16. Efficacy and Accountability in Organizations.

    ERIC Educational Resources Information Center

    Reitzug, Ulrich C.

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

  17. 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…

  18. Teacher Accountability: Trends and Policies.

    ERIC Educational Resources Information Center

    Ornstein, Allan C.

    1986-01-01

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

  19. Integrating Systems into Accounting Instruction.

    ERIC Educational Resources Information Center

    Heatherington, Ralph

    1980-01-01

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

  20. Reengineering Elementary Accounting. Final Report.

    ERIC Educational Resources Information Center

    California State Univ., Chico.

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

  1. Careers for Women in Accounting

    ERIC Educational Resources Information Center

    Rayburn, Letricia Gayle

    1976-01-01

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

  2. 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…

  3. 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…

  4. The Accountability Illusion: New Hampshire

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  5. 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…

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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…

  11. 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…

  12. Accounting Experiences in Collaborative Learning

    ERIC Educational Resources Information Center

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

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

  13. 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…

  14. Positionsbestimmung des Unternehmens: Interne und externe Analyse

    NASA Astrophysics Data System (ADS)

    Bergmann, Lars; Crespo, Isabel; Portmann, Stefan

    Die Initiierung und Lenkung von Maßnahmen zur integrierten Modernisierung zielen auf die Verbesserung der Wettbewerbsfähigkeit eines Unternehmens ab. Damit diese Maßnahmen zielgerichtet die Wettbewerbsfähigkeit verbessern können, ist Wissen über die bestehende Wettbewerbsfähigkeit sowie über die bestehenden Fähigkeiten eine zentrale Voraussetzung. Eine zielgerichtete Auswahl problemadäquater Maßnahmen zur Verbesserung der Wettbewerbsfähigkeit bedarf daher im Vorfeld einer Bewertung der aktuellen Situation des Unternehmens im Sinne einer Positionsbestimmung. Erst wenn die internen Stärken und Schwächen sowie die externen Chancen und Risiken identifiziert sind, kann ein ganzheitliches Bild von der Position eines Unternehmens in seiner Umwelt gewonnen werden. Auf Basis der Kenntnisse über die Position des Unternehmens können anschließend zielgerichtet Maßnahmen ausgewählt werden, die einen Beitrag zur Verbesserung der Wettbewerbsfähigkeit des Unternehmens haben. Damit kommt der Positionsbestimmung als initialer Schritt des Prozesses der strategischen Unternehmensplanung eine zentrale Bedeutung im Rahmen der integrierten Modernisierung zu. Erfolgt die Auswahl von Maßnahmen ohne eine vorherige Positionsbestimmung, also lediglich auf Basis drängender Probleme, so besteht die Gefahr einer unbedachten und nur auf das "hier und heute“ bezogenen Schwerpunktbildung ohne Berücksichtigung der mittel- und langfristigen Ziele des Unternehmens.

  15. Accountability,

    DTIC Science & Technology

    1987-05-01

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

  16. OPERATIONS RESEARCH AND THE ACCOUNTANT,

    DTIC Science & Technology

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

  17. Cross-Correlating DES and SPT

    NASA Astrophysics Data System (ADS)

    Baxter, Eric

    2017-01-01

    The Dark Energy Survey (DES) and the South Pole Telescope (SPT) provide a uniquely powerful combination of overlapping optical imaging and cosmic microwave background (CMB) data. Cross-correlations between DES and SPT are expected to arise from several physical effects, including gravitational lensing, the Sunyaev-Zel'dovich (SZ) effect, and the Integrated Sachs-Wolfe effect. The resultant correlations contain information not accessible to either experiment on its own. Measurement of these correlations offers several exciting possibilities, such as improved cosmological parameter constraints, improved understanding of systematics affecting the two experiments, and calibration of the masses of galaxy clusters at high redshift. In this talk I will summarize recent results obtained by cross-correlating early DES data with data from the SPT-SZ survey and will discuss prospects for future cross-correlation measurements with these two surveys.

  18. Dynamic DDES On DES Type Grid

    NASA Astrophysics Data System (ADS)

    Yin, Zifei; Durbin, Paul

    2014-11-01

    A dynamic procedure allows a DES formulation that we developed to adjustCDES for different flow configurations. Similarly to the dynamic Smagorinsky model, the grid is required to be fine enough to resolve a significant portion of the inertial range. In some cases, that requirement conflicts with the goal of DES to cut down computing cost. The current effort is therefore to determine a properCDES value by approximately recovering some unresolved small scales from primary, filtered solution. Repeated test filtering is adopted here to compute the approximation of the unfiltered solution. The formulation is based on the dynamicl2 w DDES model and different geometries with varies grid resolution are tested to determine the applicability of proposed formultion on DES type grids.

  19. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

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

  20. 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.

  1. 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)

  2. Speaking the Language of Accounting.

    ERIC Educational Resources Information Center

    Fletcher, Leslie B.

    1997-01-01

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

  3. Etude numerique et experimentale de la reponse vibro-acoustique des structures raidies a des excitations aeriennes et solidiennes

    NASA Astrophysics Data System (ADS)

    Mejdi, Abderrazak

    Les fuselages des avions sont generalement en aluminium ou en composite renforces par des raidisseurs longitudinaux (lisses) et transversaux (cadres). Les raidisseurs peuvent etre metalliques ou en composite. Durant leurs differentes phases de vol, les structures d'avions sont soumises a des excitations aeriennes (couche limite turbulente : TBL, champs diffus : DAF) sur la peau exterieure dont l'energie acoustique produite se transmet a l'interieur de la cabine. Les moteurs, montes sur la structure, produisent une excitation solidienne significative. Ce projet a pour objectifs de developper et de mettre en place des strategies de modelisations des fuselages d'avions soumises a des excitations aeriennes et solidiennes. Tous d'abord, une mise a jour des modeles existants de la TBL apparait dans le deuxieme chapitre afin de mieux les classer. Les proprietes de la reponse vibro-acoustique des structures planes finies et infinies sont analysees. Dans le troisieme chapitre, les hypotheses sur lesquelles sont bases les modeles existants concernant les structures metalliques orthogonalement raidies soumises a des excitations mecaniques, DAF et TBL sont reexamines en premier lieu. Ensuite, une modelisation fine et fiable de ces structures est developpee. Le modele est valide numeriquement a l'aide des methodes des elements finis (FEM) et de frontiere (BEM). Des tests de validations experimentales sont realises sur des panneaux d'avions fournis par des societes aeronautiques. Au quatrieme chapitre, une extension vers les structures composites renforcees par des raidisseurs aussi en composites et de formes complexes est etablie. Un modele analytique simple est egalement implemente et valide numeriquement. Au cinquieme chapitre, la modelisation des structures raidies periodiques en composites est beaucoup plus raffinee par la prise en compte des effets de couplage des deplacements planes et transversaux. L'effet de taille des structures finies periodiques est egalement pris en

  4. Note des Éditeurs scientifiques

    NASA Astrophysics Data System (ADS)

    Averbuch, P.

    Cette série d'articles est une revue de résultats expérimentaux sur différents "fluides" moléculaires, dans lesquels la cohésion est due à des forces de Van der Waals et à des liaisons hydrogène, l'eau étant un de ces fluides. Ces résultats sont présentés de façon à justifier expérimentalement un modèle original, non extensif, des propriétés de ces fluides, et l'ensemble se présente sous la forme de trois articles décrivant le modèle, suivis chacun par un article le comparant aux résultats expérimentaux publiés par de nombreux auteurs. Le caractère non extensif des propriétés physiques des fluides est choquant, contraire à beaucoup d'idées établies, il semble n'avoir en sa faveur qu'un argument, la comparaison avec un nombre de résultats expérimentaux assez grand pour que l'effet du hasard soit difficilement soupçonnable. En particulier, les écarts entre des résultats de mesures faits par des auteurs différents dans des conditions différentes sont expliqués, le sérieux et la compétence des différents expérimentateurs ne sont plus mis en doute : mais l'interprétation de ces résultats avec un modèle extensif non adapté est seule mise en cause. Les modèles extensifs étant utilisés systématiquement, au delà des expériences de physiciens, dans les calculs d'ingénieurs, et dans la modélisation d'appareils qui fonctionnent et de phénomènes naturels observés par tout le monde, il fallait expliquer pourquoi on pouvait renoncer à l'extensivité. Les raisons du succès pratique des modèles extensifs sont données, d'abord dans le cas des nématiques, puis dans celui des liquides ordinaires, et c'est ce qui rend l'ensemble cohérent, tant avec les mesures physiques fines qu'avec les observations quotidiennes. Il n'en reste pas moins que si l'interprétation donnée dans cette série d'articles est généralisable, une justification théorique du modèle utilisé devient nécessaire. Pour ce qui est des propriétés d

  5. Les applications des faisceaux d'ions dans la physique des polymères

    NASA Astrophysics Data System (ADS)

    Ratier, B.; Moliton, A.; Lucas, B.; Guille, B.; Clamadieu, M.

    1998-06-01

    Experimental configurations of ions beams are illustrated by diagrams in the case of low energy implantation, Reactive Ion Beam Etching (RIBE), Ion Beam Assisted Deposition (IBAD) of molecular layers (or oligomers). Nous présentons les configurations expérimentales (illustrées par des schémas) de trois applications des faisceaux d'ions au traitement physique des polymères : dopage par implantation (cité pour mémoire), gravure par faisceaux d'ions réactifs (RIBE), dépôt des couches moléculaires (ou oligomères) assistés par faisceau (IBAD).

  6. La structure des liquides simples et des alliages liquides métalliques

    NASA Astrophysics Data System (ADS)

    Simonet, V.; Bellissent, R.

    2003-09-01

    De par le caractère isotrope des interactions et leur courte portée, les liquides métalliques ont longtemps été considérés comme des systèmes modèles pouvant être décrits par un arrangement aléatoire de sphères dures. Ceci a été confirmé par l'allure des premières fonctions de distribution de paires déterminées par diffusion de RX ou de neutrons à la précision près des expériences de l'époque. Néanmoins, cette image a tout d'abord été révisée pour le cas des alliages métalliques dont les fonctions de distribution de paires ont révélé un ordre local plus complexe à cause des affinités chimiques entre espèces différentes. Grâce à la possibilité actuelle de mesurer des facteurs de structure de bien meilleure qualité, la question de la nature de l'ordre local et du degré d'isotropie des interactions peut se poser même dans le cas des liquides simples ou dans le cas d'alliages présentant à priori peu d'ordre chimique. Dans ce cadre, l'ordre local icosaédrique est particulièrement intéressant puisque l'icosaèdre est un agrégat très compact et, bien que présentant des liaisons directionnelles, très proche d'une configuration isotrope. La mise en évidence de ce type d'ordre local est présentée pour deux types de liquides : les liquides surfondus dans lesquels un ordre local icosaédrique a été prédit pour expliquer les propriétés de surfusion, et les liquides en équilibre avec des quasicristaux qui présentent un ordre local icosaédrique.

  7. Developpement des betons semi autoplacants a rheologie adaptee pour des infrastructures

    NASA Astrophysics Data System (ADS)

    Sotomayor Cruz, Cristian Daniel

    Au cours des dernières décennies, les infrastructures canadiennes et québécoises comportent plusieurs structures en béton armé présentant des problèmes de durabilité dus aux conditions climatiques sévères, à la mauvaise conception des structures, à la qualité des matériaux, aux types des bétons choisis, aux systèmes de construction ou à l'existence d'événements incontrôlables. En ce qui concerne le choix du béton pour la construction des infrastructures, une vaste gamme de béton divisée en deux principaux types peut être utilisée: le béton conventionnel vibré (BCV) et le béton autoplaçant (BAP). Dans le cas d'un BCV, la consolidation inadéquate par vibration a été un problème récurrent, occasionnant des dommages structuraux. Ceci a conduit à une réduction de la durabilité et à une augmentation du coût d'entretien et de réparation des infrastructures. Rien que l'utilisation d'un BAP a des avantages tels que l'élimination de la vibration, la réduction des coûts de main d'oeuvre et l'amélioration de la qualité des structures, néanmoins, le coût initial d'un BAP par rapport à un BCV ne permet pas encore de généraliser son utilisation dans l'industrie de la construction. Ce mémoire présente la conception d'une nouvelle gamme de béton semi-autoplaçant pour la construction des infrastructures (BSAP-I) exigeant une vibration minimale. Il s'agit de trouver un équilibre optimal entre la rhéologie et le coût initial du nouveau béton pour conférer une bonne performance structurale et économique aux structures. Le programme expérimental établi a premièrement permis d'évaluer la faisabilité d'utilisation des BSAP-I pour la mise en place des piliers d'une infrastructure de pont à Sherbrooke. En plus, l'utilisation d'un plan d'expériences a permis l'évaluation de trois paramètres de formulation sur les propriétés des mélanges de BSAP-I à l'état frais et durci. Finalement, l'évaluation de la performance des

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

    PubMed

    Maco, P S; Weinstein, S J

    2000-10-01

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

  9. Accounting and Accountability for Distributed and Grid Systems

    NASA Technical Reports Server (NTRS)

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

    2001-01-01

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

  10. MASS: An automated accountability system

    SciTech Connect

    Erkkila, B.H.; Kelso, F.

    1994-08-01

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

  11. Effets des electrons secondaires sur l'ADN

    NASA Astrophysics Data System (ADS)

    Boudaiffa, Badia

    Les interactions des electrons de basse energie (EBE) representent un element important en sciences des radiations, particulierement, les sequences se produisant immediatement apres l'interaction de la radiation ionisante avec le milieu biologique. Il est bien connu que lorsque ces radiations deposent leur energie dans la cellule, elles produisent un grand nombre d'electrons secondaires (4 x 104/MeV), qui sont crees le long de la trace avec des energies cinetiques initiales bien inferieures a 20 eV. Cependant, il n'y a jamais eu de mesures directes demontrant l'interaction de ces electrons de tres basse energie avec l'ADN, du principalement aux difficultes experimentales imposees par la complexite du milieu biologique. Dans notre laboratoire, les dernieres annees ont ete consacrees a l'etude des phenomenes fondamentaux induits par impact des EBE sur differentes molecules simples (e.g., N2, CO, O2, H2O, NO, C2H 4, C6H6, C2H12) et quelques molecules complexes dans leur phase solide. D'autres travaux effectues recemment sur des bases de l'ADN et des oligonucleotides ont montre que les EBE produisent des bris moleculaires sur les biomolecules. Ces travaux nous ont permis d'elaborer des techniques pour mettre en evidence et comprendre les interactions fondamentales des EBE avec des molecules d'interet biologique, afin d'atteindre notre objectif majeur d'etudier l'effet direct de ces particules sur la molecule d'ADN. Les techniques de sciences des surfaces developpees et utilisees dans les etudes precitees peuvent etre etendues et combinees avec des methodes classiques de biologie pour etudier les dommages de l'ADN induits par l'impact des EBE. Nos experiences ont montre l'efficacite des electrons de 3--20 eV a induire des coupures simple et double brins dans l'ADN. Pour des energies inferieures a 15 eV, ces coupures sont induites par la localisation temporaire d'un electron sur une unite moleculaire de l'ADN, ce qui engendre la formation d'un ion negatif transitoire

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

    ERIC Educational Resources Information Center

    Park, Leslie Jane

    1994-01-01

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

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

    ERIC Educational Resources Information Center

    Baroutsis, Aspa

    2016-01-01

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

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

    ERIC Educational Resources Information Center

    Mizel, Omar

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Clayton, John

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

  16. Fiabilité des structures mécaniques adaptatives: effet de la panne des actionneurs ou des capteurs sur la stabilité

    NASA Astrophysics Data System (ADS)

    Fall, H.; Charon, W.; Kouta, R.

    2002-12-01

    Ces dernières décennies, des activités significatives dans le monde étaient dirigées autour du contrôle actif. Le but de ces recherches était essentiellement d'améliorer les performances, la fiabilité et la sécurité des systèmes. Notamment dans le cas des structures soumises à des vibrations aléatoires. D'importants travaux ont été consacré à l'utilisation des “matériaux intelligents” comme capteurs et actionneurs. Cette article propose l'analyse de la fiabilité des systèmes mécaniques en étudiant les pannes des actionneurs ou des capteurs. L'effet de ces pannes sur la stabilité et la performance du système y est démontré. Les méthodologies de conception y sont rappelées. Des exemples numériques sont fournis à travers le contrôle d'un panneau sous chargement dynamique pour illustrer la méthode proposée.

  17. A Liberal Account of Addiction

    PubMed Central

    Foddy, Bennett; Savulescu, Julian

    2014-01-01

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

  18. Managerial accounting applications in radiology.

    PubMed

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

    2005-03-01

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

  19. Aircraft Operations on Repaired Runways (l’Exploitation des Aeronefs sur les Pistes Refaites)

    DTIC Science & Technology

    1990-08-01

    procedures d’cxploitaiion des acronels sur des pistes repar&s. le Panel AGiARI) des Structures ct Materiaux at organisii des reunions pour faire Ic...existing 4.6 Resistance des avions. AIR 2(4E L - length of obstacle H - height/depth of obstacle Single obstacle Repeated obstacles (STOL aircraft

  20. Etude theorique et experimentale des evaporateurs de dioxyde de carbone operant dans des conditions de givrage

    NASA Astrophysics Data System (ADS)

    Bendaoud, Adlane Larbi

    Les evaporateurs de refrigeration sont surtout du type tube a ailettes, appeles serpentins, et fonctionnent dans l'une des conditions suivantes: seche, humide ou avec formation de givre. Il a ete demontre que la formation du givre sur la paroi exterieure de l'echangeur engendre une surconsommation energetique a cause des operations de degivrage puisque 15 a 20% seulement de la chaleur produite sert au degivrage tandis que le reste est dissipee dans l'environnement [1]. Avec l'avenement des nouveaux refrigerants, moins nocifs envers l'environnement, l'industrie du froid se trouve penalisee du fait que peu ou pas de composantes mecaniques (compresseur, pompe, echangeur...etc.) adaptees sont disponibles [3]. Il s'agit pour la communaute des frigoristes de combler ce retard technologique en redeveloppant ces composantes mecaniques afin qu'elles soient adaptees aux nouveaux refrigerants. Dans cette optique, et afin de mieux comprendre le comportement thermique des evaporateurs au CO2 fonctionnant dans des conditions seches, qu'un groupe de chercheurs du CanmetENERGIE avaient lance, en 2000, un programme de R & D. Dans le cadre de programme un outil de simulation des evaporateurs au CO2 a ete developpe et un banc d'essai contenant une boucle secondaire de refrigeration utilisant le CO2 comme refrigerant a ete construit. Comme continuite de ce travail de recherche, en 2006 ce meme groupe de recherche a lance un nouveau projet qui consiste a faire une etude theorique et experimentale des evaporateurs au CO2 operants dans des conditions de givrage. Et, c'est exactement dans le cadre de ce projet que se positionne ce travail de these. Ce travail de recherche a ete entrepris pour mieux comprendre le comportement thermique et hydrodynamique des serpentins fonctionnant dans des conditions de givrage, l'effet des circuits de refrigerant ainsi que celui des parametres geometriques et d'operation. Pour cela, un travail theorique supporte par une etude experimentale a ete effectue

  1. Determination des Parametres Atmospheriques des Etoiles Naines Blanches de Type DB

    NASA Astrophysics Data System (ADS)

    Beauchamp, Alain

    1995-01-01

    Les etoiles naines blanches dont les spectres visibles sont domines par des raies fortes d'helium neutre sont subdivisees en trois classes, DB (raies d'helium neutre seulement), DBA (raies d'helium neutre et d'hydrogene) et DBZ (raies d'helium neutre et d'elements lourds). Nous analysons trois echantillons de spectres observes de ces types de naines blanches. Les echantillons consistent, respectivement, de 48 spectres dans le domaine du visible (3700-5100 A). 24 dans l'ultraviolet (1200-3100 A) et quatre dans la partie rouge du visible (5100-6900) A). Parmi les objets de l'echantillon visible, nous identifions quatre nouvelles DBA, ainsi que deux nouvelles DBZ, auparavant classees DB. L'analyse nous permet de determiner spectroscopiquement les parametres atmospheriques, soit la temperature effective, la gravite de surface, ainsi que l'abondance relative de l'hydrogene, N(H)/N(He), dans le cas des DBA. Pour les objets plus chauds que ~15,000 K, la gravite de surface determinee est fiable, et nous obtenons les masses stellaires avec une relation masse -rayon theorique. Les exigences propres a l'analyse de ces objets ont requis d'importantes ameliorations dans la modelisation de leurs atmospheres et distributions de flux de radiation emis par ces derniers. Nous avons inclus dans les modeles d'atmospheres, pour la premiere fois a notre connaissance, les effets dus a la molecule He_sp{2 }{+}, ainsi que l'equation d'etat de Hummer et Mihalas (1988), qui tient compte des perturbations entre particules dans le calcul des populations des differents niveaux atomiques. Nous traitons la convection dans le cadre de la theorie de la longueur de melange. Trois grilles de modeles d'atmospheres a l'ETL (equilibre thermodynamique local) ont ete produites, pour un ensemble de temperatures effectives, gravites de surface et abondances d'hydrogene couvrant les proprietes des etoiles de nos echantillons; elles sont caracterisees par differentes parametrisations appelees, respectivement

  2. Academic Accountability and State Intervention.

    ERIC Educational Resources Information Center

    Duncan, John W.

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

  3. VOE Accounting: Scope and Sequence.

    ERIC Educational Resources Information Center

    Nashville - Davidson County Metropolitan Public Schools, TN.

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

  4. Career Expectations of Accounting Students

    ERIC Educational Resources Information Center

    Elam, Dennis; Mendez, Francis

    2010-01-01

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

  5. Kant's Account of Moral Education

    ERIC Educational Resources Information Center

    Giesinger, Johannes

    2012-01-01

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

  6. Accountability: Stepping Stones to Success

    ERIC Educational Resources Information Center

    Loy, Darcy

    2010-01-01

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

  7. Aqueous Processing Material Accountability Instrumentation

    SciTech Connect

    Robert Bean

    2007-09-01

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

  8. 77 FR 40253 - Reserve Account

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

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

  9. Charter Schools and Democratic Accountability

    ERIC Educational Resources Information Center

    Henig, Jeffrey R.

    2017-01-01

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

  10. Converting accounts receivable into cash.

    PubMed

    Folk, M D; Roest, P R

    1995-09-01

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

  11. JSC interactive basic accounting system

    NASA Technical Reports Server (NTRS)

    Spitzer, J. F.

    1978-01-01

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

  12. Accountable Professional Practice in ELT

    ERIC Educational Resources Information Center

    Farmer, Frank

    2006-01-01

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

  13. Accountability Is a Calculated Effort

    ERIC Educational Resources Information Center

    Vekich, Michael; Coborn, Daniel

    2004-01-01

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

  14. Accountability in Adult Farmer Education

    ERIC Educational Resources Information Center

    Callanan, Paul J.; Jackson, Dennis L.

    1978-01-01

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

  15. Process Accountability in Curriculum Development.

    ERIC Educational Resources Information Center

    Gooler, Dennis D.; Grotelueschen, Arden

    This paper urges the curriculum developer to assume the accountability for his decisions necessitated by the actual ways our society functions. The curriculum developer is encouraged to recognize that he is a salesman with a commodity (the curriculum). He is urged to realize that if he cannot market the package to the customers (the various…

  16. Accountability Issues in School Violence.

    ERIC Educational Resources Information Center

    Al-Bataineh, Adel T.

    This paper examines various reasons that would account for school violence and considers ways educators can help eliminate violence from schools. The negative impact of violence in the media and easy access to guns are mentioned as probable causes of violence in youth. Students who do not feel part of the school community often resort to violence…

  17. Accountability--A Historical Perspective.

    ERIC Educational Resources Information Center

    Keefover, Karen Shade

    1983-01-01

    Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)

  18. Accounting. Occupational Competency Analysis Profile.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Vocational Instructional Materials Lab.

    This Accounting Occupational Competency Analysis Profile (OCAP) is one of a series of competency lists, verified by expert workers, that have evolved from a modified DACUM (Developing a Curriculum) job analysis process involving business, industry, labor, and community agency representatives from throughout Ohio. This OCAP identifies the…

  19. Cost Accounting for Decision Makers.

    ERIC Educational Resources Information Center

    Kaneklides, Ann L.

    1985-01-01

    Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

  20. Accountability: A New Disneyland Fantasy

    ERIC Educational Resources Information Center

    Bundy, Robert F.

    1974-01-01

    Parents, professional educators, boards of education, legislators, and the general public are justifiably questioning the monies spent on education, school efficiency, what schools are actually accomplishing, and who controls the results of schooling. However, accountability, as envisioned by its major supporters, will address none of these…

  1. Library Labor Cost Accounting System.

    ERIC Educational Resources Information Center

    Du Bois, Dan

    The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions,…

  2. Accounting Principles and Financial Statements.

    ERIC Educational Resources Information Center

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  3. Fraud Education for Accounting Students.

    ERIC Educational Resources Information Center

    Peterson, Bonita K.

    2003-01-01

    Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

  4. Educational Accountability and Policy Feedback

    ERIC Educational Resources Information Center

    McDonnell, Lorraine M.

    2013-01-01

    Over the past 30 years, accountability policies have become more prominent in public K-12 education and have changed how teaching and learning are organized. It is less clear the extent to which these policies have altered the politics of education. This article begins to address that question through the lens of policy feedback. It identifies…

  5. Improving School Accountability in California

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  6. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... to amend the Federal Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards...

  7. Profil epidemiologique des brulures d'enfants admis au Centre National des Brules, Maroc

    PubMed Central

    Zahid, A.; Atannaz, J.; Alaoui, M.; Rafik, A.; Ezzoubi, M.; Diouri, M.; Chlihi, A.; Bahechar, N.; Boukind, E.H.

    2011-01-01

    Summary Ce travail rétrospectif analyse les particularités épidémiologiques de 543 cas de brûlures d'enfants, représentant 45,7% des admissions de notre centre, en vue de déterminer les éléments pouvant contribuer à renforcer la prévention, qui reste le traitement de choix de cette pathologie. La moyenne d'âge est de 4,25 ans avec une prédilection pour la tranche d'âge d'un à cinq ans, avec 42,5% des cas. Une atteinte masculine est retrouvée dans 63,5% des cas. La brûlure survient à domicile dans 85,1% et accidentellement dans 95% des cas. Les brûlures thermiques représentent 96,5% des causes dominées par les liquides dans 69,3% des cas. La surface cutanée brûlée est ≥ 20% dans 52,3%. La brûlure intéresse essentiellement les membres supérieurs (79,1%). 56,8% des enfants sont transférés par d'autres hôpitaux et le délai de prise en charge hospitalière est supérieur à 6 heures dans 65,5%. Le taux de mortalité a été de 13,2%. PMID:22639559

  8. Les effets des interfaces sur les proprietes magnetiques et de transport des multicouches nickel/iron et cobalt/silver

    NASA Astrophysics Data System (ADS)

    Veres, Teodor

    Cette these est consacree a l'etude de l'evolution structurale des proprietes magnetiques et de transport des multicouches Ni/Fe et nanostructures a base de Co et de l'Ag. Dans une premiere partie, essentiellement bibliographique, nous introduisons quelques concepts de base relies aux proprietes magnetiques et de transport des multicouches metalliques. Ensuite, nous presentons une breve description des methodes d'analyse des resultats. La deuxieme partie est consacree a l'etude des proprietes magnetiques et de transport des multicouches ferromagnetiques/ferromagnetiques Ni/Fe. Nous montrerons qu'une interpretation coherente de ces proprietes necessite la prise en consideration des effets des interfaces. Nous nous attacherons a mettre en evidence, a evaluer et a etudier les effets de ces interfaces ainsi que leur evolution, et ce, suite a des traitements thermiques tel que le depot a temperature elevee et l'irradiation ionique. Les analyses correlees de la structure et de la magnetoresistance nous permettront d'emettre des conclusions sur l'influence des couches tampons entre l'interface et le substrat ainsi qu'entre les couches elles-memes sur le comportement magnetique des couches F/F. La troisieme partie est consacree aux systemes a Magneto-Resistance Geante (MRG) a base de Co et Ag. Nous allons etudier l'evolution de la microstructure suite a l'irradiation avec des ions Si+ ayant une energie de 1 MeV, ainsi que les effets de ces changements sur le comportement magnetique. Cette partie debutera par l'analyse des proprietes d'une multicouche hybride, intermediaire entre les multicouches et les materiaux granulaires. Nous analyserons a l'aide des mesures de diffraction, de relaxation superparamagnetique et de magnetoresistance, les evolutions structurales produites par l'irradiation ionique. Nous etablirons des modeles qui nous aideront a interpreter les resultats pour une serie des multicouches qui couvrent un large eventail de differents comportements magnetiques

  9. Elaboration de nouvelles approches micromecaniques pour l'optimisation des performances mecaniques des materiaux heterogenes

    NASA Astrophysics Data System (ADS)

    Aboutajeddine, Ahmed

    Les modeles micromecaniques de transition d'echelles qui permettent de determiner les proprietes effectives des materiaux heterogenes a partir de la microstructure sont consideres dans ce travail. L'objectif est la prise en compte de la presence d'une interphase entre la matrice et le renforcement dans les modeles micromecaniques classiques, de meme que la reconsideration des approximations de base de ces modeles, afin de traiter les materiaux multiphasiques. Un nouveau modele micromecanique est alors propose pour tenir compte de la presence d'une interphase elastique mince lors de la determination des proprietes effectives. Ce modele a ete construit grace a l'apport de l'equation integrale, des operateurs interfaciaux de Hill et de la methode de Mori-Tanaka. Les expressions obtenues pour les modules globaux et les champs dans l'enrobage sont de nature analytique. L'approximation de base de ce modele est amelioree par la suite dans un nouveau modele qui s'interesse aux inclusions enrobees avec un enrobage mince ou epais. La resolution utilisee s'appuie sur une double homogeneisation realisee au niveau de l'inclusion enrobee et du materiau. Cette nouvelle demarche, permettra d'apprehender completement les implications des approximations de la modelisation. Les resultats obtenus sont exploites par la suite dans la solution de l'assemblage de Hashin. Ainsi, plusieurs modeles micromecaniques classiques d'origines differentes se voient unifier et rattacher, dans ce travail, a la representation geometrique de Hashin. En plus de pouvoir apprecier completement la pertinence de l'approximation de chaque modele dans cette vision unique, l'extension correcte de ces modeles aux materiaux multiphasiques est rendue possible. Plusieurs modeles analytiques et explicites sont alors proposee suivant des solutions de differents ordres de l'assemblage de Hashin. L'un des modeles explicite apparait comme une correction directe du modele de Mori-Tanaka, dans les cas ou celui ci echoue a

  10. The OECD as Pivot of the Emerging Global Educational Accountability Regime: How Accountable Are the Accountants?

    ERIC Educational Resources Information Center

    Meyer, Heinz-Dieter

    2014-01-01

    Background/Context: PISA has catapulted the OECD- an organization whose mission is the global growth of market economies-to a central role in international education policy making, rivaling and sometimes outdoing the various national governments in influence. While claiming scientific evidence as the basis for the accountability regime it…

  11. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

    ... Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and Allocation of Pension Cost.'' This revision will harmonize the measurement and period assignment of the... cost objectives in accordance with CAS, and the measurement and period assignment requirements...

  12. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  13. 14 CFR 2-4 - Accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Accounting period. Sec. 2-4 Section Sec. 2... Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this... settlement with debtors or creditors. (c) Expenditures incurred during the current accounting year...

  14. 14 CFR 1-6 - Accounting entities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Accounting entities. Sec. 1-6 Section Sec... General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be... forth above. (c) The records for each required accounting entity shall be maintained with...

  15. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  16. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  17. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  18. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according...

  19. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  20. Arkansas' Curriculum Guide. Competency Based Computerized Accounting.

    ERIC Educational Resources Information Center

    Arkansas State Dept. of Education, Little Rock. Div. of Vocational, Technical and Adult Education.

    This guide contains the essential parts of a total curriculum for a one-year secondary-level course in computerized accounting. Addressed in the individual sections of the guide are the following topics: the complete accounting cycle, computer operations for accounting, computerized accounting and general ledgers, computerized accounts payable,…

  1. United States General Accounting Office Publications List.

    DTIC Science & Technology

    1981-06-30

    Looseleaf, 123 pp. Managers, Your Accounting System Can Do a Lot for You. Guidelines and illustrative case studies for managers in using accounting systems...AD-AlOe 538 GENERAL ACCOUNTING OUICE WASHINGTON DC F/G 5/2 JIUN 81UNITED STATES GENERAL ACCOUNTING OFFICE PUSLICATIONS LIST.(U) UNCLASSIFIED N...Publications ............................................... 79 General ................................................... 79 Accounting and Auditing

  2. Finance salaries. Account the cost.

    PubMed

    Robling, Andy

    2003-02-06

    Post-qualification salaries have increased by 4-7 per cent, a slowdown on last year's figures when increases were often more than 10 per cent. The highest increases this year tended to be in medium-sized trusts where newly qualified accountants' salaries rose 8.2 per cent. Directors of finance in large trusts earn about 20 per cent more than in medium trusts and about 40 per cent more than in small ones. Newly qualified accountants in large trusts earn 5 per cent more than in medium-sized trusts and 13 per cent more than in small ones. The survey is based on an analysis of salaries from Hays' jobs database, and salaries of registered candidates.

  3. Changes in accounting for contributions.

    PubMed

    Pelfrey, S

    1992-03-01

    A proposed accounting change in the timing of income recognition for restricted contributions and pledges can greatly impact a hospital's excess of revenue over expenses (net income). The author addresses steps that administrators can take to lessen its impact. With this knowledge, nurse administrators and other hospital executives can plan alternatives to reduce the income recognition and prepare themselves to answer questions posed by patients and members of the community regarding increased hospital profits.

  4. PFI management called to account.

    PubMed

    2008-11-01

    A recent report by the House of Commons Public Accounts Committee suggests that many public sector authorities are not doing a good job of managing operational PFI deals. The Committee's 36th Report in the 2007-2008 session also suggests many contract managers do not have sufficient commercial expertise, and that the management of contracts is frequently not sufficiently resourced. Health Estate Journal reports on these and other key conclusions.

  5. Computerized accounting methods. Final report

    SciTech Connect

    1994-12-31

    This report summarizes the results of the research performed under the Task Order on computerized accounting methods in a period from 03 August to 31 December 1994. Computerized nuclear material accounting methods are analyzed and evaluated. Selected methods are implemented in a hardware-software complex developed as a prototype of the local network-based CONMIT system. This complex has been put into trial operation for test and evaluation of the selected methods at two selected ``Kurchatov Institute`` Russian Research Center (``KI`` RRC) nuclear facilities. Trial operation is carried out since the beginning of Initial Physical Inventory Taking in these facilities that was performed in November 1994. Operation of CONMIT prototype system was demonstrated in the middle of December 1994. Results of evaluation of CONMIT prototype system features and functioning under real operating conditions are considered. Conclusions are formulated on the ways of further development of computerized nuclear material accounting methods. The most important conclusion is a need to strengthen computer and information security features supported by the operating environment. Security provisions as well as other LANL Client/Server System approaches being developed by Los Alamos National Laboratory are recommended for selection of software and hardware components to be integrated into production version of CONMIT system for KI RRC.

  6. Tritium accountancy in fusion systems

    SciTech Connect

    Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S.; Moore, M.L.

    2015-03-15

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

  7. Water Accounting from Ungauged Basins

    NASA Astrophysics Data System (ADS)

    Bastiaanssen, W. G.; Savenije, H.

    2014-12-01

    Water scarcity is increasing globally. This requires a more accurate management of the water resources at river basin scale and understanding of withdrawals and return flows; both naturally and man-induced. Many basins and their tributaries are, however, ungauged or poorly gauged. This hampers sound planning and monitoring processes. While certain countries have developed clear guidelines and policies on data observatories and data sharing, other countries and their basin organization still have to start on developing data democracies. Water accounting quantifies flows, fluxes, stocks and consumptive use pertaining to every land use class in a river basin. The objective is to derive a knowledge base with certain minimum information that facilitates decision making. Water Accounting Plus (WA+) is a new method for water resources assessment reporting (www.wateraccounting.org). While the PUB framework has yielded several deterministic models for flow prediction, WA+ utilizes remote sensing data of rainfall, evaporation (including soil, water, vegetation and interception evaporation), soil moisture, water levels, land use and biomass production. Examples will be demonstrated that show how remote sensing and hydrological models can be smartly integrated for generating all the required input data into WA+. A standard water accounting system for all basins in the world - with a special emphasis on data scarce regions - is under development. First results of using remote sensing measurements and hydrological modeling as an alternative to expensive field data sets, will be presented and discussed.

  8. Scramjet Thermal Management (Tenue thermique des superstatoreacteurs)

    DTIC Science & Technology

    2010-09-01

    combustion). Airbreathing launchers could typically use hydrogen-fuelled DMR. Less energetic fuels like hydrocarbons could also be used at a Mach number ...failing to comply with a collection of information if it does not display a currently valid OMB control number . 1. REPORT DATE SEP 2010 2. REPORT TYPE...N/A 3. DATES COVERED - 4. TITLE AND SUBTITLE Scramjet Thermal Management (Tenue thermique des superstatoréacteurs) 5a. CONTRACT NUMBER 5b

  9. Peste des petits ruminants in Arabian wildlife.

    PubMed

    Kinne, J; Kreutzer, R; Kreutzer, M; Wernery, U; Wohlsein, P

    2010-08-01

    Recurrence of peste des petits ruminants (PPR) was diagnosed in the United Arabian Emirates in several wild ruminants confirmed by morphological, immunohistochemical, serological and molecular findings. Phylogenetic analysis revealed that the virus strain belongs to lineage IV, which is different to some previously isolated PPR strains from the Arabian Peninsula. This study shows that wild ruminants may play an important epidemiological role as virus source for domestic small ruminants.

  10. Risk Management Practices and Accounting Requirements.

    ERIC Educational Resources Information Center

    Cheng, Rita Hartung; Yahr, Robert B.

    1989-01-01

    Reviews current school district risk management practices and the related accounting requirements. Summarizes the Governmental Accounting Standards Board's proposed accounting standards and the impact of these on school districts' risk management practices and on their financial statements. (11 references) (MLF)

  11. Implications of Accounting Practice for Financial Analysis.

    ERIC Educational Resources Information Center

    Wilkinson, William M.

    1979-01-01

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

  12. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... General Accounting Provisions Section 2 General Accounting Policies ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION...

  13. Dermatomyosite et panniculite: place des immunoglobulines

    PubMed Central

    Abdelhafidh, Nadia Ben; Toujeni, Sana; Kefi, Asma; Bousetta, Najeh; Sayhi, Sameh; Gharsallah, Imen; Othmani, Salah

    2016-01-01

    La panniculite est une maladie inflammatoire du tissu adipeux sous-cutané rarement associée à la dermatomyosite. Elle peut survenir avant, après ou en même temps que l'atteinte musculaire. Dans la plupart des cas, l’évolution de la panniculite et des autres atteintes de la dermatomyosite est favorable sous traitement corticoïde et/ou immunosuppresseur. Nous rapportons le cas d'une patiente âgée de 48 ans ayant présenté des lésions de panniculite précédant de 2 mois les signes musculaires. L'atteinte cutanée était résistante au traitement corticoïde associés aux immunosuppresseurs ce qui a nécessité le recours au traitement par Immunoglobulines polyvalentes permettant ainsi une amélioration à la fois de l'atteinte cutanée et musculaire. PMID:27516827

  14. Sonderverfahren des Spritzgießens

    NASA Astrophysics Data System (ADS)

    Michaeli, Walther; Lettowsky, Christoph

    Das Spritzgießen ist neben der Extrusion das wichtigste Verarbeitungsverfahren für Kunststoffe [1]. Das Verfahren hat sich seit seinen Ursprüngen Ende des 19. Jahrhunderts bis heute stetig weiterentwickelt [2]. In neuerer Zeit steigt die Anzahl komplexer Anwendungen, die die gezielte Kombination verschiedener Funktionalitäten in einem Formteil erfordern. Das Standard-Spritzgießen kann diese Anforderungen immer weniger befriedigen. Daher gewinnen die Sonderverfahren des Spritzgießens zunehmend an Bedeutung [3]. Ihre Anzahl beträgt inzwischen über 100. Die Aufgabe des Anwenders ist es, aus der Vielzahl der möglichen Verfahren, ein anforderungsgerechtes auszuwählen, das sowohl unter technischen wie wirtschaftlichen Gesichtspunkten die optimale Lösung darstellt. Dies setzt die ständige Auseinandersetzung mit Entwicklungstendenzen im Bereich der Spritzgießtechnologie voraus. Daher soll im folgenden Abschnitt ein Überblick über die wichtigsten Spritzgieß-Sonderverfahren gegeben werden.

  15. Newtons Universum. Materialien zur Geschichte des Kraftbegriffes.

    NASA Astrophysics Data System (ADS)

    Mit einem Vorwort von E. Seibold und einer Einführung von W. Neuser. This book is a selection of 15 articles published in the journal "Spektrum der Wissenschaft". The original English versions of the papers were first published in "Scientific American". Contents: 1. Impetustheorie und Intuition in der Physik (M. McCloskey). 2. Mittelalterliche Ursprünge der industriellen Revolution (T. S. Reynolds). 3. Leonardo da Vincis Beiträge zur theoretischen Mechanik (V. Foley, W. Soedel). 4. Nikolaus Kopernikus und Tycho Brahe (O. Gingerich). 5. Keplers Entdeckung der ersten beiden Planetengesetze (C. Wilson). 6. Galileis Entdeckung des Fallgesetzes (S. Drake). 7. Galileis Beobachtung des Neptun (S. Drake, C. T. Kowal). 8. Galileo Galilei und der Schatten des Giordano Bruno (L. S. Lerner, E. A. Gosselin). 9. Der Fall Galilei (O. Gingerich). 10. Newtons Apfel und Galileis "Dialog" (S. Drake). 11. Newtons Gravitationsgesetz - aus Formeln wird eine Idee (I. B. Cohen). 12. Christopher Wren: Astronom und Architekt (H. Dorn, R. Mark). 13. Atomismus und Kräfte in der Geschichte (L. Holliday). 14. Ein Elitezirkel vor 200 Jahren: Die Lunar Society von Birmingham (L. Ritchie-Calder). 15. Sadi Carnot: Technik und Theorie der Dampfmaschine (S. S. Wilson).

  16. Combustion of Solid Propellants (La Combustion des Propergols Solides)

    DTIC Science & Technology

    1991-07-01

    on peut s’interroger sur l’adquation des moyens engages ausceptiblea do se manifester naturellement au cours du A Ia complexit6 du probl~me... capteur d’Helmoltz; de pression lorsque Ia fr~quence vanet. Calcul num~rique et mithode expdrimentale donnent des irdsultats en bon accord, c’cst-i... naturellement , avec des niveaux stabilis~s moddr~s. mod~le de combustion (r~f. 30) et des limites de L’opinion est r~pandue que la segmentation peut l’approche

  17. Inhomogeneites dans le Vent des Etoiles Wolf-Rayet

    NASA Astrophysics Data System (ADS)

    Robert, Carmelle

    1992-01-01

    Des mesures spectroscopiques effectuees avec un haut rapport signal sur bruit et une bonne resolution ont demontre l'existence de regions perturbees en mouvement dans le vent d'etoiles Wolf-Rayet (WR). L'echantillon d'objets etudies ici comprend 9 etoiles WR couvrant differents sous-types WN et WC. De nombreuses petites structures variables superposees au profil des raies d'emission formees dans le vent stellaire signalent la presence des perturbations. L'etude des variations globales des raies et l'examen des micro-structures individuelles ont permis de decrire plusieurs caracteristiques des perturbations. Entre autres, on observe des correlations significatives entre le niveau de variabilite des raies et certains parametres des etoiles qui confirment que le phenomene de variabilite est intrinseque au vent stellaire. En comparant les changements des vitesses radiales et des largeurs equivalentes des differentes raies d'une meme etoile, on conclut que les regions perturbees ont une etendue finie par rapport a l'enveloppe des etoiles. On peut facilement suivre les structures individuelles sur une periode de temps couvrant ~eq8 heures (et peut etre meme 24 heures) avant qu'elles ne disparaissent. Durant ce temps les structures se deplacent en s'eloignant du centre de la raie. A partir des differents comportements notes lors de l'analyse des variations globales et lors de l'examen des structures individuelles, on propose de representer les perturbations par un modele d'inhomogeneites discretes en expansion dans le vent. On suppose simplement que les inhomogeneites emettent comme le vent global (et absorbent aussi si le vent global montre un profil P Cyg). La superposition du graphique de l'acceleration radiale moyenne des inhomogeneites de WR140 en fonction de leur vitesse radiale et du modele theorique d'inhomogeneites qui suivent la loi generale de vitesse donne un taux d'acceleration lent, avec beta >= 3 pour les inhomogeneites de cette etoile. On obtient, entre

  18. Paternité des articles et intérêts concurrents : une analyse des recommandations aux auteurs des journaux traitant de pratique pharmaceutique

    PubMed Central

    Courbon, Ève; Tanguay, Cynthia; Lebel, Denis; Bussières, Jean-François

    2014-01-01

    RÉSUMÉ Contexte : La présence d’auteurs honorifiques et fantômes ainsi que les intérêts concurrents représentent des difficultés bien documentées, liées à la publication d’articles scientifiques. Il existe des lignes directrices encadrant la rédaction et la publication de manuscrits scientifiques, notamment celles de l’International Committee of Medical Journal Editors (ICMJE). Objectifs : L’objectif principal de cette étude descriptive et transversale visait à recenser les instructions portant sur la paternité des articles et les intérêts concurrents provenant des recommandations aux auteurs des journaux traitant de pratique pharmaceutique. L’objectif secondaire visait à déterminer des mesures correctrices pour une paternité des articles plus transparente. Méthode : La recherche a débuté par l’identification des journaux traitant de pratique pharmaceutique. La consultation des instructions aux auteurs des journaux a permis ensuite de recenser les recommandations destinées à éviter les problèmes de paternité des articles et d’intérêts concurrents. Finalement, les membres de l’équipe de recherche se sont consultés afin de définir des mesures correctrices possibles à l’intention des chercheurs. Résultats : Des 232 journaux traitant de pharmacie, 33 ont été définis comme traitant de pratique pharmaceutique. Un total de 24 (73 %) journaux mentionnaient suivre la politique de l’ICMJE, 14 (42 %) demandaient aux auteurs de remplir un formulaire de déclaration d’intérêts concurrents au moment de la soumission de l’article, 17 (52 %) présentaient une définition de la qualité d’auteur et 5 (15 %) demandaient de détailler les contributions de chaque auteur. Une grille de 40 critères a été élaborée pour définir l’attribution du statut d’auteur. Conclusion : Moins de la moitié des journaux demandait aux auteurs de transmettre un formulaire de déclaration des intérêts concurrents au moment de la

  19. Etude des phenomenes dynamiques ultrarapides et des caracteristiques impulsionnelles d'emission terahertz du supraconducteur YBCO

    NASA Astrophysics Data System (ADS)

    Savard, Stephane

    Les premieres etudes d'antennes a base de supraconducteurs a haute temperature critique emettant une impulsion electromagnetique dont le contenu en frequence se situe dans le domaine terahertz remontent a 1996. Une antenne supraconductrice est formee d'un micro-pont d'une couche mince supraconductrice sur lequel un courant continu est applique. Un faisceau laser dans le visible est focalise sur le micro-pont et place le supraconducteur dans un etat hors-equilibre ou des paires sont brisees. Grace a la relaxation des quasiparticules en surplus et eventuellement de la reformation des paires supraconductrices, nous pouvons etudier la nature de la supraconductivite. L'analyse de la cinetique temporelle du champ electromagnetique emis par une telle antenne terahertz supraconductrice s'est averee utile pour decrire qualitativement les caracteristiques de celle-ci en fonction des parametres d'operation tels que le courant applique, la temperature et la puissance d'excitation. La comprehension de l'etat hors-equilibre est la cle pour comprendre le fonctionnement des antennes terahertz supraconductrices a haute temperature critique. Dans le but de comprendre ultimement cet etat hors-equilibre, nous avions besoin d'une methode et d'un modele pour extraire de facon plus systematique les proprietes intrinseques du materiau qui compose l'antenne terahertz a partir des caracteristiques d'emission de celle-ci. Nous avons developpe une procedure pour calibrer le spectrometre dans le domaine temporel en utilisant des antennes terahertz de GaAs bombarde aux protons H+ comme emetteur et detecteur. Une fois le montage calibre, nous y avons insere une antenne emettrice dipolaire de YBa 2Cu3O7-delta . Un modele avec des fonctions exponentielles de montee et de descente du signal est utilise pour lisser le spectre du champ electromagnetique de l'antenne de YBa 2Cu3O7-delta, ce qui nous permet d'extraire les proprietes intrinseques de ce dernier. Pour confirmer la validite du modele

  20. Annual Program Management Report (1990), Des Moines Recreational River and Greenbelt, Des Moines River, Iowa

    DTIC Science & Technology

    1990-12-01

    study are listed below: STUDY MANAGEMENT C111 Jim MIll I SITE PLANNING George Gitter, AICP ECONOMIC AND SOCIAL ANALYSIS Patricia Risser ENVIRONMENTAL...Trail (Raccoon River Segment), Des Moines - The project involves the construction of approximately 42,500 feet of paved multi-purpose trail in the...Federd Fee kwe Sc Am 1000 02000 ~]Lod Area -~ aroraed SCALE FEET Des Moies Recreaond Rvf And Greenbdt U.S. ARMY VNGDIKE DITrWC - ROC BLAND -A MOCK SA’rL0A

  1. Les effets du travail en equipe dans l'apprentissage par projets sur la motivation des etudiantes et des etudiants en formation des ingenieurs

    NASA Astrophysics Data System (ADS)

    Fernandez, Nicolas

    Les representants des secteurs industriels et les, milieux professionnels en Amerique du Nord reprochaient aux universites de former des ingenieurs avec peu d'experience pratique en resolution de problemes et en conception. Quelques programmes de genie ont alors mis en place le travail en equipe dans l'apprentissage par projets. Beaucoup d'ecrits font valoir les benefices de l'apprentissage par projets sur la motivation des etudiants. Or, ces benefices commencent a peine a faire l'objet de recherches visant a produire des donnees probantes a ce sujet. Les travaux sur la motivation en contexte d'apprentissage et les modeles theoriques developpes sont issus d'environnements d'apprentissage marques par l'enseignement magistral. Le modele de la valeur attendue de la tache (Eccles et Wigfield, 1995; Neuville, 2004) et le modele du systeme-groupe (St-Arnaud, 2008) ont ete retenus pour mesurer les effets du travail en equipe dans l'apprentissage par projets sur la motivation. La recherche visait aussi a approfondir et a nuancer la comprehension de la motivation des etudiants universitaires apprenant en contexte innovant. Les sujets constituent des etudiants (n=100) travaillant sur des projets d'integration au cours des trois sessions initiales du programme de genie mecanique d'une universite canadienne. L'analyse de regression multiple revele que les construits de la motivation expliquent un tiers de la variance de l'engagement academique dans la realisation du projet d'integration. Les perceptions de l' "expectancy", de la valeur intrinseque et utilitaire sont les determinants principaux de l'engagement des etudiants. L'analyse de variance multivariee a mesures repetees indique que la motivation des etudiants pour le travail sur les projets d'integration a augmente au cours des trois sessions initiales du parcours de formation. Finalement, malgre l'absence d'interaction significative entre les variables de motivation et de l'equipe, les reponses des sujets indiquent une

  2. NASA FY 2000 Accountability Report

    NASA Technical Reports Server (NTRS)

    2000-01-01

    This Accountability Report consolidates reports required by various statutes and summarizes NASA's program accomplishments and its stewardship over budget and financial resources. It is a culmination of NASA's management process, which begins with mission definition and program planning, continues with the formulation and justification of budgets for the President and Congress, and ends with scientific and engineering program accomplishments. The report covers activities from October 1, 1999, through September 30, 2000. Achievements are highlighted in the Statement of the Administrator and summarized in the Report.

  3. Helping dentists manage accounts receivable.

    PubMed

    Scott, J

    2001-01-01

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

  4. Distributed Accounting on the Grid

    NASA Technical Reports Server (NTRS)

    Thigpen, William; Hacker, Thomas J.; McGinnis, Laura F.; Athey, Brian D.

    2001-01-01

    By the late 1990s, the Internet was adequately equipped to move vast amounts of data between HPC (High Performance Computing) systems, and efforts were initiated to link together the national infrastructure of high performance computational and data storage resources together into a general computational utility 'grid', analogous to the national electrical power grid infrastructure. The purpose of the Computational grid is to provide dependable, consistent, pervasive, and inexpensive access to computational resources for the computing community in the form of a computing utility. This paper presents a fully distributed view of Grid usage accounting and a methodology for allocating Grid computational resources for use on a Grid computing system.

  5. Optimisation structurelle des systemes energetiques

    NASA Astrophysics Data System (ADS)

    Saloux, Etienne

    pump using ice and warm water storages and b) an ambient air heat pump associated to photovoltaic panels. A superstructure has then been constructed to account for every system combination possibility. The different energy paths have been illustrated while irreversibility along every path is identified. Thus, it allows the system operation to be clearly understood. Besides, an exergy diagram has been developed and permits energy and exergy assessment of system and system arrangements to be not only identified but also quantified and separated depending on their (renewable or non-renewable) source. Finally, dimensions and operation variables have been optimized according to exergy and economic criteria for the aforementioned scenarios; the potential of each energy option has been estimated and yield a better energy management to be reached.

  6. Proprietes Adiabatiques des Naines Blanches Pulsantes de Type ZZ Ceti

    NASA Astrophysics Data System (ADS)

    Brassard, Pierre

    1992-01-01

    Cette these a pour but d'etudier les proprietes des oscillation non-radiales des etoiles ZZ Ceti, appelees aussi etoiles DA variables, dans le contexte de la theorie adiabatique des petites oscillations. Ces oscillations sont observables, pour ce type d'etoiles, sous forme de variations periodiques de la luminosite. A partir d'une analyse de modeles stellaires, analyse qui consiste principalement a calculer et a interpreter les periodes d'oscillations des modeles, nous voulons mieux connai tre les proprietes physiques fondamentales des ZZ Ceti. Nous developpons tout d'abord divers outils pour entreprendre cette etude. Apres avoir presente le formalisme mathematique de base decrivant les oscillations non-radiales d'une etoile, nous discutons des difficultes pouvant etre rencontrees dans le calcul de la frequence de Brunt-Vaisala, une quantite fondamentale pour le calcul des periodes d'oscillations. Par la suite, nous developpons un modele theorique simple permettant d'analyser et d'interpreter la structure des periodes calculees (ou observees) en termes des proprietes de structure de l'etoile. Nous presentons aussi les outils numeriques tout a fait originaux utilises pour calculer nos periodes a partir de modeles stellaires. Finalement, nous presentons les resultats d'ensemble de l'analyse de nos modeles, et discutons de l'interpretation des observations de periodes et du taux de variation de ces periodes en termes de structure de l'etoile et de composition du noyau de l'etoile, respectivement. Ces resultats representent l'etude la plus complete a ce jour de la seismologie des naines blanches.

  7. What ever happened to accountability?

    PubMed

    Ricks, Thomas E

    2012-10-01

    When leaders don't fire underperforming executives, they send a bad message to the whole organization. A case in point is the U.S. Army. "To study the change in the army across the two decades between World War II and Vietnam," Ricks writes, "is to learn how a culture of high standards and accountability can deteriorate." In this essay, adapted from his new book, The Generals: American Military Command from World War II to Today, Ricks illuminates the contrast between General George C. Marshall, an unlikely figure of quiet resolve who became a classic transformational Leader, and the disastrous generals of the Vietnam era. In Vietnam, he writes, the honesty and accountability of Marshall's system were replaced by deceit and command indiscipline. If inadequate leaders are allowed to remain in command of an enterprise, their superiors must look for other ways to accomplish its goals. In Vietnam commanders turned to micromanagement, hovering overhead in helicopters to direct (and interfere with) squad leaders and platoon leaders on the ground. This both undercut combat effectiveness and denied small-unit leaders the opportunity to grow by making decisions under extreme pressure. In Iraq and Afghanistan, Ricks writes, though U.S. troops fought their battles magnificently, their generals often seemed ill equipped for the tasks at hand-especially the difficult but essential job of turning victories on the ground into strategic progress. This brief but powerful history of the army since World War II holds stark lessons for business leaders.

  8. TRITIUM ACCOUNTANCY IN FUSION SYSTEMS

    SciTech Connect

    Klein, J. E.; Farmer, D. A.; Moore, M. L.; Tovo, L. L.; Poore, A. S.; Clark, E. A.; Harvel, C. D.

    2014-03-06

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MC&A) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MC&A requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBAs) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material subaccounts (MSAs) are established along with key measurement points (KMPs) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSAs. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breading, burn-up, and retention of tritium in the fusion device. The concept of “net” tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines.

  9. Mutual Accountability and Adult Literacy. Research Brief

    ERIC Educational Resources Information Center

    Houston-Knopff, Robin

    2009-01-01

    Accountability plays a key role in the field of adult literacy. Indeed, practitioners often juggle multiple accountabilities--to funders, taxpayers, learners, boards of directors, the community, and their profession. These may be in tension with each other, as when teachers' accountability to learners conflicts with their accountability to deliver…

  10. Accountability and Sanctions in English Schools

    ERIC Educational Resources Information Center

    West, Anne; Mattei, Paola; Roberts, Jonathan

    2011-01-01

    This paper focuses on accountability in school-based education in England. It explores notions of accountability and proposes a new framework for its analysis. It then identifies a number of types of accountability which are present in school-based education, and discusses each in terms of who is accountable to whom and for what. It goes on to…

  11. Accounting: Suggested Content for Postsecondary Tax Course

    ERIC Educational Resources Information Center

    King, Patricia H.; Morgan, Samuel D.

    1978-01-01

    Surveys of community college graduates and of certified public accountants were made to determine employment relevance of the accounting curriculum. The article suggests topics from the study data which should be included in taxation courses, e.g., income tax accounting, corporate taxation accounting, and tax law. (MF)

  12. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Account disclosures. 707.4 Section 707.4 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUTH IN SAVINGS § 707.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General....

  13. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 3 2014-01-01 2014-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  14. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 3 2013-01-01 2013-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  15. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 2 2011-01-01 2011-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  16. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 3 2012-01-01 2012-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  17. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 2 2013-01-01 2013-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  18. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 6 2011-07-01 2011-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  19. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 2 2013-07-01 2013-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  20. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 2 2012-07-01 2012-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  1. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 6 2013-07-01 2013-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  2. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 2 2014-01-01 2014-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  3. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 2 2014-07-01 2014-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  4. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 6 2012-07-01 2012-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  5. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 2 2011-07-01 2011-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  6. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 6 2014-07-01 2014-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  7. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 2 2012-01-01 2012-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  8. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed...

  9. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed...

  10. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed...

  11. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed...

  12. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  13. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  14. Report on Federal Individual Training Accounts.

    ERIC Educational Resources Information Center

    President's Task Force on Federal Training Technology, Washington, DC.

    To explore options to establish Federal Individual Training Accounts (ITAs), a study reviewed Pennsylvania's Individual Learning Accounts, Cedar Company's Individual Learning Accounts, ITAs under the Workforce Investment Act, and the United Kingdom's Individual Learning Accounts. ITAs were defined as a base amount of resources--dollars or…

  15. Choosing the Best Method to Introduce Accounting.

    ERIC Educational Resources Information Center

    Guerrieri, Donald J.

    1988-01-01

    Of the traditional approaches to teaching accounting--single entry, journal, "T" account, balance sheet, and accounting equation--the author recommends the accounting equation approach. It is the foundation of the double entry system, new material is easy to introduce, and it provides students with a rationale for understanding basic concepts.…

  16. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  17. The Global Challenge for Accounting Education

    ERIC Educational Resources Information Center

    Helliar, Christine

    2013-01-01

    Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts.…

  18. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are...

  19. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are...

  20. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are...

  1. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are...

  2. Accounting Students' Performance and Personality Types.

    ERIC Educational Resources Information Center

    Nourayi, Mahmoud M.; Cherry, Alan A.

    1993-01-01

    Completion of the Myers Briggs Type Inventory by 103 accounting majors revealed no significant differences among personality types in achievement, except that sensing types perform better in accounting in general. Results seem to belie the suggestion that accounting attracts introverts and that the intuitive type is best suited to accounting in…

  3. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR... Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by § 75... determination of the book inventory at any time; (2) All measurement results that are used for determination...

  4. 5 CFR 1650.3 - Frozen accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Frozen accounts. 1650.3 Section 1650.3... SAVINGS PLAN General § 1650.3 Frozen accounts. (a) All withdrawals from the TSP are subject to the rules... participant may not withdraw any portion of his or her account balance if the account is frozen due to...

  5. Cost Accounting in the Automated Manufacturing Environment

    DTIC Science & Technology

    1988-06-01

    current cost accounting systems...Bennett et al., 1987]. First, users of cost accounting information express different levels of satisfaction with the 65 effectiveness of current cost accounting systems...Bennett et al., 1987). For example, it was found that, ආ percent of the users are unhappy with current cost accounting

  6. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed...

  7. Accounting Principles 30G. Interim Guide.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education and Training, Winnipeg.

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

  8. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... exempted from the requirement to furnish the disclosure accounting under the provisions of § 310.26(b). (2... 32 National Defense 2 2010-07-01 2010-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all...

  9. La modelisation mathematique dans l'enseignement de la chimie des gaz a des eleves de la cinquieme annee du secondaire

    NASA Astrophysics Data System (ADS)

    Gauthier, Diane

    Les problemes d'enseignement de la chimie des gaz parfaits sont donc importants. Si plusieurs etudes ont ete realisees dans le but d'identifier et d'interpreter ces problemes, aucune recherche, a notre connaissance, n'a ete realisee sur l'enseignement des lois sur les gaz parfaits. Notre recherche sur l'enseignement est donc pionniere. Elle a pour objectif general de construire et d'analyser une sequence d'enseignement de la chimie des gaz comportant diverses situations de modelisation mathematique des conduites des gaz. Les principaux objectifs specifiques sont les suivants: (1) identifier et caracteriser les situations qui provoquent une evolution des conceptions naives des eleves, evolution vers des connaissances plus adequate sur les gaz; (2) identifier et caractEriser les situations qui provoquent une evolution des connaissances mathematiques des eleves leur permettant d'interpreter convenablement les resultats des experiences, d'eprouver leurs conceptions, de donner un sens aux notions et aux relations impliquees dans les lois des gaz parfaits, lois de Boyle-Mariotte et Gay-Lussac. Une sequence d'enseignement comportant huit situations est d'eleves de secondaire V. La construction de ces situations est orientee par les recherches sur les conceptions naives des eleves, par les etudes sur l'evolution historique des conceptions sur les gaz et des pratiques scientifiques, ainsi que par les etudes theoriques et empiriques realisees en didactique des sciences et des mathematiques. La methodologie de l'ingenierie didactique (Artigue, 1998) qui constitue une application de la theorie des situations didactiques (Brousseau, 1986) est utilisee dans la construction et l'analyse des situations d'enseignement. Une analyse a priori de chacune des situations d'enseignement est effectuee; elle a pour but dexpliquer les choix des taches qui font partie des situations et de preciser la gestion didactique des situations. Diverses situations d'enseignement de la chimie ont ainsi

  10. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit...

  11. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit...

  12. Etude des defauts microscopiques et des proprietes optiques, electroniques et magnetiques du compose neodyme cerium oxyde de cuivre

    NASA Astrophysics Data System (ADS)

    Richard, Pierre

    La presente these, qui combine des mesures de diffusion Raman, de transmission infrarouge, de conductivite hyperfrequence et d'interferometrie ultrasonore sur les composes Nd 2-xCexCuO 4, traite des defauts d'oxygene, ainsi que des proprietes optiques, electroniques et magnetiques de ces materiaux. Les resultats experimentaux obtenus sont correles avec plusieurs donnees experimentales disponibles dans la litterature. D'abord, la caracterisation des modes Raman et des niveaux d'energie de champ cristallin de l'ion Nd3+ au moyen de techniques optiques, en fonction du dopage en cerium et du contenu en oxygene, permettent de conclure a la presence de defauts lies a une non-stoechiometrie en oxygene dans ces composes. En effet, des excitations de champ cristallin assignees a des ions Nd3+ en sites irreguliers sont observees, en plus des bandes d'absorption associees aux ions Nd3+ en site regulier, dans les spectres correspondant aux multiplets 4I11/2, 4I13/2 et 4I 15/2 de l'ion Nd3+. Les resultats experimentaux indiquent que, contrairement a la croyance largement repandue, les oxygenes apicaux, bien que presents dans les echantillons dopes, ne sont pas enleves lors du processus de reduction des echantillons necessaire pour faire apparaitre la supraconductivite dans cette famille de cuprates. Au contraire, des lacunes d'oxygene, dont le type varie en fonction du dopage, sont creees lors de ce processus. En particulier, il est montre dans ce travail que la reduction des echantillons dopes de maniere optimale conduit a la creation de lacunes d'oxygene dans les plans CuO2. Les consequences de telles lacunes sont largement discutees. En outre, il est suggere que de telles lacunes sont responsables de la perte de l'ordre antiferromagnetique a longue portee des ions Cu2+. Finalement, l'interaction d'echange anisotrope Nd3+-Cu 2+ dans le compose nondope est caracterisee au moyen de la transmission infrarouge sous champ magnetique. L'eclatement des doublets de Kramers mesure

  13. Etude des chaines de spins par les methodes de la theorie quantique des champs

    NASA Astrophysics Data System (ADS)

    Allen, Dave

    Notre etude porte sur la chaine de spins en zigzag avec dimerisation dans le cas des spins 1/2 et 1. L'echelle de spin ordinaire et la chaine en zigzag simple en sont des cas particuliers. Dans la limite continue, ces systemes sont decrits par des modeles Wess-Zumino-Witten couples. Afin de pouvoir calculer les fonctions de correlation, nous exposons differentes equivalences quantiques permettant de simplifier les calculs. Dans le cas de chaines de spin 1/2, nous demontrons l'equivalence avec un modele de type Gross-Neveu, en fonction de fermions de Majorana; ces fermions decrivent alors les excitations elementaires du systeme. Nous exposons une vision classique de ces excitations afin de voir les mecanismes de confinement des spinons. Dans le cas de chaines de spin 1, l'etude est plus complexe. Nous pouvons decrire le systeme a l'aide de modeles sine-Gordon perturbes par de nombreuses interactions. En se limitant aux plus importantes, nous pouvons expliquer le comportement du gap en fonction du couplage interchaine observe numeriquement.

  14. 75 FR 63714 - Drawbridge Operation Regulation; Des Allemands Bayou, LA

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-18

    ... Burlington Northern Santa Fe Railway swing bridge across Des Allemands Bayou, mile 14.0, in St. Charles and... INFORMATION: The Burlington Northern Santa Fe Railway swing span drawbridge across Bayou Des Allemands, mile... tows, fishing vessels and recreational craft. The Burlington Northern Santa Fe Railway requested...

  15. Vers des boites quantiques a base de graphene

    NASA Astrophysics Data System (ADS)

    Branchaud, Simon

    Le graphene est un materiau a base de carbone qui est etudie largement depuis 2004. De tres nombreux articles ont ete publies tant sur les proprietes electroniques, qu'optiques ou mecaniques de ce materiel. Cet ouvrage porte sur l'etude des fluctuations de conductance dans le graphene, et sur la fabrication et la caracterisation de nanostructures gravees dans des feuilles de ce cristal 2D. Des mesures de magnetoresistance a basse temperature ont ete faites pres du point de neutralite de charge (PNC) ainsi qu'a haute densite electronique. On trouve deux origines aux fluctuations de conductance pres du PNC, soit des oscillations mesoscopiques provenant de l'interference quantique, et des fluctuations dites Hall quantique apparaissant a plus haut champ (>0.5T), semblant suivre les facteurs de remplissage associes aux monocouches de graphene. Ces dernieres fluctuations sont attribuees a la charge d'etats localises, et revelent un precurseur a l'effet Hall quantique, qui lui, ne se manifeste pas avant 2T. On arrive a extraire les parametres caracterisant l'echantillon a partir de ces donnees. A la fin de cet ouvrage, on effectue des mesures de transport dans des constrictions et ilots de graphene, ou des boites quantiques sont formees. A partir de ces mesures, on extrait les parametres importants de ces boites quantiques, comme leur taille et leur energie de charge.

  16. 33 CFR 117.439 - Des Allemands Bayou.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 33 Navigation and Navigable Waters 1 2011-07-01 2011-07-01 false Des Allemands Bayou. 117.439 Section 117.439 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY BRIDGES DRAWBRIDGE OPERATION REGULATIONS Specific Requirements Louisiana § 117.439 Des Allemands Bayou. (a) The...

  17. 33 CFR 117.439 - Des Allemands Bayou.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 33 Navigation and Navigable Waters 1 2014-07-01 2014-07-01 false Des Allemands Bayou. 117.439 Section 117.439 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY BRIDGES DRAWBRIDGE OPERATION REGULATIONS Specific Requirements Louisiana § 117.439 Des Allemands Bayou. (a) The...

  18. 33 CFR 117.439 - Des Allemands Bayou.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 33 Navigation and Navigable Waters 1 2013-07-01 2013-07-01 false Des Allemands Bayou. 117.439 Section 117.439 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY BRIDGES DRAWBRIDGE OPERATION REGULATIONS Specific Requirements Louisiana § 117.439 Des Allemands Bayou. (a) The...

  19. 33 CFR 117.439 - Des Allemands Bayou.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 33 Navigation and Navigable Waters 1 2010-07-01 2010-07-01 false Des Allemands Bayou. 117.439 Section 117.439 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY BRIDGES DRAWBRIDGE OPERATION REGULATIONS Specific Requirements Louisiana § 117.439 Des Allemands Bayou. (a) The...

  20. 33 CFR 117.439 - Des Allemands Bayou.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 33 Navigation and Navigable Waters 1 2012-07-01 2012-07-01 false Des Allemands Bayou. 117.439 Section 117.439 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY BRIDGES DRAWBRIDGE OPERATION REGULATIONS Specific Requirements Louisiana § 117.439 Des Allemands Bayou. (a) The...

  1. Ethical accountability in the cyberspace

    SciTech Connect

    Nance, K.L.; Strohmaier, M.

    1994-12-31

    Conformance with ethical behavior consists of adherence to the standards of conduct for any given group. When standards are not formalized, there can exist ethical disparity from which many diverse problems can result. These problems are especially evident in the cyberspace. Within the cyberspace, the {open_quote}given group{close_quote} is culturally and ethnically diverse. As such, it $8 difficult to hold the individuals to a nonformalized set of standards. Several important issues need to be addressed in order to balance each individual`s dual needs for freedom of expression and protection in the cyberspace. These issues include development of formalized standards, a general protocol for cross- cultural interaction, and ethical accountability.

  2. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

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

  3. Personal Retirement Accounts and Saving†

    PubMed Central

    Aguila, Emma

    2017-01-01

    Aging populations are leading countries worldwide to social security reforms. Many countries are moving from pay-as-you-go to personal retirement account (PRA) systems because of their financial sustainability and positive impact on private savings. PRA systems boost private savings at a macro level by converting a government liability into financial wealth managed by private fund managers. However, at a micro level, changes in retirement wealth affect individuals' saving and consumption patterns through their working lives. Retirement wealth increased for lower-income workers after Mexico introduced PRAs, crowding out saving, increasing consumption, and offsetting some of the PRA effect on private savings. (JEL D14, E21, H55, J26, O16) PMID:28286607

  4. Accountable care organizations: legal concerns.

    PubMed

    Sanbar, S Sandy

    2011-01-01

    The Accountable Care Organizations (ACOs) shared savings program has serious concerns about anti-trust and anti-fraud laws. Additionally, ACOs present several other legal concerns relating to the duties and responsibilities of the physician-hospital partnership. The federal regulations hold physicians who participate in the ACO shared savings program to the highest standards of care without offering them protection from liability. The structure and procedures required of ACOs may be detrimental and may significantly impact the liability of its contracting physicians. Therefore, it behooves physicians to obtain legal advice regarding one's estate planning and legal asset protection or wealth management techniques, and to thoroughly review the agreement with one's attorney before signing a contract with an ACO.

  5. Measuring accounts receivable performance: a comprehensive method.

    PubMed

    Newton, R L

    1993-05-01

    Nonperforming assets, such as accounts receivable, are frequently cited as sources of financial difficulty for hospitals. Yet, many hospitals, relying on the traditional measure of accounts receivable--days revenue outstanding--may not have a true grasp of the real cost of their accounts receivable. The author discusses the costs imposed on a hospital by accounts receivable and describes three cost components that must be calculated if the true cost of accounts receivable is to be determined and controlled.

  6. Etude du processus de changement vecu par des familles ayant decide d'adopter volontairement des comportements d'attenuation des changements climatiques

    NASA Astrophysics Data System (ADS)

    Leger, Michel T.

    Les activites humaines energivores telles l'utilisation intensive de l'automobile, la surconsommation de biens et l'usage excessif d'electricite contribuent aux changements climatiques et autres problemes environnementaux. Bien que plusieurs recherches rapportent que l'etre humain est de plus en plus conscient de ses impacts sur le climat de la planete, ces memes recherches indiquent qu'en general, les gens continuent a se comporter de facon non ecologique. Que ce soit a l'ecole ou dans la communaute, plusieurs chercheurs en education relative a l'environnement estiment qu'une personne bien intentionnee est capable d'adopter des comportements plus respectueux de l'environnement. Le but de cette these etait de comprendre le processus d'integration de comportements d'attenuation des changements climatiques dans des familles. A cette fin, nous nous sommes fixe deux objectifs : 1) decrire les competences et les procedes qui favorisent l'adoption de comportements d'attenuation des changements climatiques dans des familles et 2) decrire les facteurs et les dynamiques familiales qui facilitent et limitent l'adoption de comportements d'attenuation des changements climatiques dans des familles. Des familles ont ete invitees a essayer des comportements personnels et collectifs d'attenuation des changements climatiques de sorte a integrer des modes de vie plus ecologiques. Sur une periode de huit mois, nous avons suivi leur experience de changement afin de mieux comprendre comment se produit le processus de changement dans des familles qui decident volontairement d'adopter des comportements d'attenuation des changements climatiques. Apres leur avoir fourni quelques connaissances de base sur les changements climatiques, nous avons observe le vecu de changement des familles durant huit mois d'essais a l'aide de journaux reflexifs, d'entretiens d'explicitation et du journal du chercheur. La these comporte trois articles scientifiques. Dans le premier article, nous presentons une

  7. Anisotropie des coefficients de diffusion dans des cristaux liquides discotiques hexagonaux

    NASA Astrophysics Data System (ADS)

    Daoud, M.; Gharbia, M.; Gharbi, A.

    1994-06-01

    The diffusion constants of dyes in several hexagonal discotic liquid crystals are measured and discussed. For all the liquid crystals studied, these constants are anisotropic : the diffusion in the direction parallel to the columns is faster than that in the perpendicular plane (frac{D_allel}{D_perp}>1). The effects of the length and shape of the chains bound to the triphenylene discs are shown. The effect of the dye molecular size is also described. The study of the diffusion coefficients of hexapentoxytriphenylene (C5HET) as a function of temperature has shown that the activation energies along the columns and perpendicular to the columns are comparable. The main features of dye diffusion in the hexagonal columnar liquid crystals studied are similar to those reported in nematic phases. Les mesures des constantes de diffusion de colorants dans plusieurs cristaux liquides discotiques hexagonaux sont présentées et discutées. Pour tous les cristaux liquides étudiés, ces constantes présentent une anisotropie, avec une diffusion plus rapide parallèlement aux colonnes que perpendiculairement à celles-ci (frac{D_allel}{D_perp}>1). Des effets de longueur et de forme des chaînes branchées sur les disques de triphénylène sont mis en évidence. Il en est de même pour la taille des molécules de colorants. L'étude en fonction de la température a montré que dans le cas de l'hexapentoxytriphénylène (C5HET), les énergies d'activation dans les directions parallèle et perpendiculaire aux colonnes sont comparables. Les caractéristiques de la diffusion de colorants dans les cristaux liquides colonnaires hexagonaux étudiés sont semblables à celles des nématiques.

  8. Mécanisme du transfert pervaporatif des mélanges aqueux d'acétate d'éthyle à travers des membranes en PDMS

    NASA Astrophysics Data System (ADS)

    Bendjama, Z.; Ait-Amar, H.; Schaetzel, P.; Nguyen, Q. T.

    1999-09-01

    This study concerns the transfer of the “water-ethylacetate" system, through a polymer material, the polydimethylsiloxane, at various degrees of reticulation. From these experimental results, the transfer of matter can be expressed for small contents of ester, using the Fick law in which the diffusion coefficient is constant. The absence of flux coupling is demonstrated by the fact that the water diffusion coefficient in the silicon giving account of the global transfer in pervaporation, is identical to its measured value in pure water. L'étude porte sur le transfert du système “eau - acétate d'éthyle" à travers un matériau polymère, la polydiméthylsiloxane, réticulé à différents degrés. À partir des résultats expérimentaux, le transfert de matière a pu être exprimé pour les faibles teneurs en ester, en utilisant la loi de Fick dans laquelle le coefficient de diffusion est constant. L'absence de couplage des flux est démontrée par le fait que le coefficient de diffusion de l'eau dans le silicone rendant compte du transfert global en pervaporation est identique à sa valeur mesurée à l'état pur.

  9. Le traitement familial des enfants et des adolescents anorexiques : Des lignes directrices pour le médecin communautaire

    PubMed Central

    Findlay, S; Pinzon, J; Taddeo, D; Katzman, DK

    2010-01-01

    L’anorexie mentale (AM) est une maladie grave qui met la vie en danger et qui fait généralement son apparition pendant l’adolescence. Les données probantes au sujet du traitement optimal de l’AM chez les enfants et les adolescents sont en croissance, mais il reste beaucoup à apprendre. Même si les démarches thérapeutiques actuelles varient au Canada et ailleurs, les données jusqu’à présent indiquent que le traitement familial (TF) est le plus efficace pour les enfants et les adolescents anorexiques. Un élément essentiel du modèle de TF, c’est que les parents sont investis de la responsabilité de rétablir la santé physique de leur enfant et de s’assurer de la reprise complète de son poids. Le médecin qui comprend les principes fondamentaux et la philosophie du TF peut mettre en place les éléments de cette intervention fondée sur des faits probants auprès des jeunes patients anorexiques et de leur famille.

  10. Simulation de l'accretion de glace sur un obstacle bidimensionnel par la methode des bissectrices et par la modelisation des ruisselets et des gouttes de surface

    NASA Astrophysics Data System (ADS)

    Fortin, Guy

    Le LIMA (Laboratoire International des Materiaux Antigivre) en collaboration avec le CIRA (Italian Aerospace Research Centre) a developpe un logiciel simulant l'accretion de la glace en regimes sec et humide sur un objet bidimensionnel fixe. L'approche utilisee s'appuie sur les travaux de Lozowski pour les bilans energetiques, sur une etude du comportement du film d'eau, des ruisselets et des gouttes de surface pour le calcul des rugosites et des masses d'eau residuelle, ainsi que sur une methode de bissectrice pour l'evolution de la surface de glace. La contribution du CIRA a ete de fournir le logiciel pour le calcul des ecoulements et de la captation. Le bilan energetique base sur la conservation de l'energie est la sommation de la chaleur latente de fusion, d'evaporation et de sublimation, du rechauffement adiabatique et cinetique, et des pertes de chaleur par convection et conduction, ainsi que de l'evolution thermodynamique de l'eau de son etat initial a son etat final. La densite de la glace, qui a un impact important sur la simulation, est calculee a partir d'une correlation empirique developpee avec les cylindres tournants. En se basant sur les travaux de Al-Khalil et Hansman, le comportement des gouttes en regimes sec et humide a ete decrit analytiquement, ce qui a mene a determiner la hauteur maximale que peuvent atteindre les gouttes avant mouvement. Cette hauteur, appelee hauteur de mouvement, permet de determiner l'etat de l'eau sur la surface (film, ruisselets ou gouttes), ainsi que la hauteur des rugosites lorsque l'eau existe sous forme de gouttes ou de ruisselets. La hauteur de mouvement est determinee par l'equilibre entre les forces de cisaillement, induites par les effets aerodynamiques et gravitationnels evalues pour une goutte non deformee, et la force de cisaillement, induite par la tension de surface et la deformation de la goutte. Elle a ete validee en laboratoire et la precision obtenue pour la partie aerodynamique et gravitationnelle est

  11. Modelisation microstructurale en fatigue/fluage a froid des alliages de titane quasi alpha par le modele des automates cellulaires

    NASA Astrophysics Data System (ADS)

    Boutana, Mohammed Nabil

    Les proprietes d'emploi des alliages de titane sont extremement dependantes a certains aspects des microstructures developpees lors de leur elaboration. Ces microstructures peuvent etre fortement heterogenes du point de vue de leur orientation cristallographique et de leur repartition spatiale. Leurs influences sur le comportement du materiau et son endommagement precoce sont des questions qui sont actuellement soulevees. Dans le present projet de doctorat on chercher a repondre a cette question mais aussi de presenter des solutions tangibles quant a l'utilisation securitaire de ces alliages. Un nouveau modele appele automate cellulaire a ete developpe pour simuler le comportement mecanique des alliages de titane en fatigue-fluage a froid. Ces modeles ont permet de mieux comprendre la correlation entre la microstructure et le comportement mecanique du materiau et surtout une analyse detaillee du comportement local du materiau. Mots-cles: Automate cellulaire, fatigue/fluage, alliage de titane, inclusion d'Eshelby, modelisation

  12. The Effects of Pre-College Accounting on the College Accounting Student.

    ERIC Educational Resources Information Center

    Schroeder, Nicholas

    1985-01-01

    Through a research project, the author found that the attitudes of college accounting students toward high school accounting as the starting point for an accounting education and also the introductory financial accounting grades of college students are often closely associated with extensive accounting coursework completed prior to college. (CT)

  13. The Changing Role of the Management Accountant: The Impact Upon Accounting Education.

    ERIC Educational Resources Information Center

    Cao, Le Thi; Buchanan, Phillip G.

    1985-01-01

    Discusses the results and the implications for accounting education of a questionnaire sent to members of the National Association of Accountants. The study was made to determine management accountants' perception of their role(s) in the organization. The author also comments on accounting curriculum and the role of the accounting educator. (CT)

  14. 47 CFR 69.407 - Revenue accounting expenses in Account 6620.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.407 Revenue accounting expenses in Account 6620. (a) Revenue accounting expenses that are attributable to End User Common Line access... 47 Telecommunication 3 2010-10-01 2010-10-01 false Revenue accounting expenses in Account 6620....

  15. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Account 234, Accounts payable to associate companies. This account must include all amounts payable to... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 234, Accounts payable to associate companies. 367.2340 Section 367.2340 Conservation of Power and Water...

  16. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... source of accounting and billing for reimbursement. No separate property book accounts will be set up for... noted on the reverse side of the bill of lading. (2) When a DD Form 1348-1 has not been received by...

  17. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... source of accounting and billing for reimbursement. No separate property book accounts will be set up for... noted on the reverse side of the bill of lading. (2) When a DD Form 1348-1 has not been received by...

  18. The Auditing of Computerized Accounting Systems.

    ERIC Educational Resources Information Center

    Skudrna, Vincent J.

    1982-01-01

    Describes an investigation undertaken to indicate the curricular content (knowledge and skills) needed to prepare the accounting student to audit computerized accounting systems. Areas studied included programing languages, data processing, desired course training, and computer audit techniques. (CT)

  19. The Diagnostic Process in Accounting Evaluation.

    ERIC Educational Resources Information Center

    Ruby, Ralph, Jr.; And Others

    1981-01-01

    Presents ideas on developing a diagnostic accounting instrument, and answers the following questions: Are the diagnostic instruments given to accounting students measuring what they should measure? What advice can be given to students regarding questions that were missed? (CT)

  20. Educative Accountability Policy Research: Methodology and Epistemology.

    ERIC Educational Resources Information Center

    Macpherson, R. J. S.

    1996-01-01

    Accountability policy research relies on systems theory, objectivism, and logical empiricism to identify learning performance indicators. Policy knowledge production should permit a more holistic, causally interdependent view of teaching, learning, and leadership services. Presents an accountability policy methodology stressing formative…

  1. Good Asset Accounting Procedures for Schools.

    ERIC Educational Resources Information Center

    Golz, William C.

    1981-01-01

    Increased accountability is required in school accounting due to rising education costs and the significant investment made in property and equipment in educational facilities. Guidelines for planning and implementing a property record-keeping system are provided. (Author/MLF)

  2. 42 CFR 51c.112 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 51c.112 Section 51c.112 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR COMMUNITY HEALTH SERVICES General Provisions § 51c.112 Grantee accountability. (a) Accounting for grant...

  3. 42 CFR 56.113 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 56.113 Section 56.113 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR MIGRANT HEALTH SERVICES General Provisions § 56.113 Grantee accountability. (a) Accounting for grant...

  4. Do Accountability Policies Push Teachers Out?

    ERIC Educational Resources Information Center

    Ingersoll, Richard; Merrill, Lisa; May, Henry

    2016-01-01

    The impact of accountability on U.S. schools, for good or ill, is a subject of debate and research. The authors recently studied an aspect of accountability that had previously received little attention. They asked, do accountability reforms affect public schools' ability to retain their teachers? By analyzing data from the Schools and Staffing…

  5. 42 CFR 86.38 - Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 86.38 Section 86.38 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH... Safety and Health Direct Traineeships § 86.38 Accountability. Accountability for payments will be...

  6. 42 CFR 86.18 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 86.18 Section 86.18 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH... Occupational Safety and Health Training Grants § 86.18 Grantee accountability. (a) Accounting for grant...

  7. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Account disclosures. 230.4 Section 230.4 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM TRUTH IN SAVINGS (REGULATION DD) § 230.4 Account disclosures. (a) Delivery of account...

  8. 24 CFR 968.120 - Force account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Force account. 968.120 Section 968... PUBLIC HOUSING MODERNIZATION General § 968.120 Force account. (a) For both CIAP and CGP, a PHA may undertake the activities using force account labor, only where specifically approved by HUD in the...

  9. 24 CFR 968.120 - Force account.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Force account. 968.120 Section 968... PUBLIC HOUSING MODERNIZATION General § 968.120 Force account. (a) For both CIAP and CGP, a PHA may undertake the activities using force account labor, only where specifically approved by HUD in the...

  10. 24 CFR 17.69 - Accounting control.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Accounting control. 17.69 Section... § 17.69 Accounting control. Each office and the Department Claims Officer shall process all claims collections through the appropriate accounting office and report the collection, compromise, suspension...

  11. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall...

  12. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 5 2011-10-01 2011-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION... Requirements § 371.13 Accounting. Each broker who engages in any other business shall maintain accounts so...

  13. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 2 2012-01-01 2012-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  14. 12 CFR 34.87 - Accounting treatment.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and...

  15. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall...

  16. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 5 2012-10-01 2012-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION... Requirements § 371.13 Accounting. Each broker who engages in any other business shall maintain accounts so...

  17. 12 CFR 34.87 - Accounting treatment.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and...

  18. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 11 2012-01-01 2012-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted...

  19. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall...

  20. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 28 Judicial Administration 2 2014-07-01 2014-07-01 false Accounting requirements. 80.12 Section 80... PROCEDURE § 80.12 Accounting requirements. Neither the submission of a request for an FCPA Opinion, its... comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3)....

  1. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall...

  2. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 11 2013-01-01 2013-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted...

  3. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 28 Judicial Administration 2 2011-07-01 2011-07-01 false Accounting requirements. 80.12 Section 80... PROCEDURE § 80.12 Accounting requirements. Neither the submission of a request for an FCPA Opinion, its... comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3)....

  4. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 5 2012-07-01 2012-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been...

  5. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 11 2011-01-01 2011-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted...

  6. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 2 2011-01-01 2011-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  7. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order....

  8. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate...

  9. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate...

  10. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 5 2014-07-01 2014-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been...

  11. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 2 2014-01-01 2014-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  12. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 5 2013-07-01 2013-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been...

  13. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 28 Judicial Administration 2 2012-07-01 2012-07-01 false Accounting requirements. 80.12 Section 80... PROCEDURE § 80.12 Accounting requirements. Neither the submission of a request for an FCPA Opinion, its... comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3)....

  14. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate...

  15. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order....

  16. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 28 Judicial Administration 2 2013-07-01 2013-07-01 false Accounting requirements. 80.12 Section 80... PROCEDURE § 80.12 Accounting requirements. Neither the submission of a request for an FCPA Opinion, its... comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3)....

  17. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order....

  18. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 11 2014-01-01 2014-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted...

  19. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 2 2013-01-01 2013-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  20. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 5 2014-10-01 2014-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION... Requirements § 371.13 Accounting. Each broker who engages in any other business shall maintain accounts so...

  1. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate...

  2. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order....

  3. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 5 2013-10-01 2013-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION... Requirements § 371.13 Accounting. Each broker who engages in any other business shall maintain accounts so...

  4. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 5 2011-07-01 2011-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been...

  5. 12 CFR 34.87 - Accounting treatment.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and...

  6. 12 CFR 34.87 - Accounting treatment.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and...

  7. Confidentiality of Accounting Academics: Consequences of Nonconformity

    ERIC Educational Resources Information Center

    Amponsah, Emmanuel B.; Boateng, Peter Agyekum; Onuoha, Luke N.

    2016-01-01

    This paper examined ways by which nonconformity to confidentiality among accounting academics could lead to increased-recruitment-and-legal-costs to their employing universities in Ghana that offered accounting degree programmes. With a cross-sectional design, data collected from 1,225 accountants analysed via Cronbach's alpha,…

  8. Cashier/Accounts Receivable Clerk Exploration.

    ERIC Educational Resources Information Center

    Portsmouth City School Board, VA.

    The student materials present exercises designed to simulate the job performed by a cashier/accounts receivable clerk. The content of the course covers job instructions, writing receipts, proving cash, customer accounts, preparing statements, and schedule of accounts receivable. Also included in the document are a pretest and post test for the…

  9. Government Accounting Standards: Past, Present and Future.

    ERIC Educational Resources Information Center

    Harmer, W. Gary

    1993-01-01

    States that government accounting is the product of mixing together budget-oriented and accounting-oriented voices. Presents a history of governmental accounting including the groups involved. An organization chart describes the current standard-setting structure. Accomplishments that improve reporting operations results are listed. (MLF)

  10. Utilizing a Micro in the Accounting Classroom.

    ERIC Educational Resources Information Center

    Wolverton, L. Craig

    1982-01-01

    The author discusses how to select microcomputer software for an accounting program and what types of instructional modes to use. The following modes are examined: problem solving, decision making, automated accounting functions, learning new accounting concepts, reinforcing concepts already learned, developing independent learning skills, and…

  11. Innovations in an Accounting Information Systems Course.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    A new approach to teaching an introductory accounting information systems course is outlined and the potential of this approach for integrating computers into the accounting curriculum at Manchester University (England) is demonstrated. Specifically, the use of a small inventory recording system and database in an accounting information course is…

  12. User-Oriented Project Accounting System.

    ERIC Educational Resources Information Center

    Hess, Larry G.; Alcorn, Lisa S.

    1990-01-01

    The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

  13. Faculty Perspectives on International Accounting Topics.

    ERIC Educational Resources Information Center

    Smith, L. Murphy; Salter, Stephen B.

    1996-01-01

    A survey of 63 professors specializing in international accounting identified the following topics as most important to incorporate into the curriculum: (1) foreign currency translation; (2) international accounting standards; (3) comparative standards and harmonizing of accounting standards; (4) reporting and disclosure problems of multinational…

  14. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order....

  15. 46 CFR Sec. 3 - Accounting for revenues.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting for revenues. Sec. 3 Section 3 Shipping... FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Accounting for Revenues Sec. 3 Accounting for revenues. (a... shipper, consignee, weight or measurement, freight rate and basis (whether the freight rate applies...

  16. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been...

  17. 12 CFR 34.87 - Accounting treatment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and...

  18. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate...

  19. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall...

  20. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Accounting requirements. 80.12 Section 80... PROCEDURE § 80.12 Accounting requirements. Neither the submission of a request for an FCPA Opinion, its... comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3)....

  1. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  2. 24 CFR 17.69 - Accounting control.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Accounting control. 17.69 Section... § 17.69 Accounting control. Each office and the Department Claims Officer shall process all claims collections through the appropriate accounting office and report the collection, compromise, suspension...

  3. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. Educating the Next Generation of Accounting Professionals

    ERIC Educational Resources Information Center

    Schader, Gary; Wailoo, Bert; John, Stephen

    2012-01-01

    Each year accounting graduates are recruited by the accounting firms that hope the new crop of employees will be technically prepared to serve the clients of the firm. They are looking for these recruits to have a mastery of the principles and concepts of the accounting courses they have taken. Proof of mastery is the student's ability to apply…

  5. Employers' Perceptions of Online Accounting Education

    ERIC Educational Resources Information Center

    Tabatabaei, Manouchehr; Solomon, Alison; Strickland, Emily; Metrejean, Eddie

    2014-01-01

    The main focus of this research is on perceptions of accounting employers of those individuals obtaining their accounting education online. An online survey of accounting professionals was conducted, and the findings suggest that a candidate with a traditional education is more suitable for employment than a candidate with an online education.…

  6. 10 CFR 490.505 - Credit accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Credit accounts. 490.505 Section 490.505 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle Credit Program § 490.505 Credit accounts. (a) DOE shall establish a credit account for each fleet...

  7. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  8. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  9. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  10. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  11. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  12. Educational Leadership in an Era of Accountability.

    ERIC Educational Resources Information Center

    Riles, Wilson

    Given the present economic situation, it is inevitable that more state legislatures and school boards will adopt a "cost accounting" attitude toward education. However, schools aren't factories, and using an industrial model for accountability doesn't work. To have a viable system of accountability, everyone who is concerned with education must be…

  13. 11 CFR 300.30 - Accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... the types of accounts available to a political party committee or organization covered by this section... committee or organization covered by this section. (b) Types of accounts. Each State, district, and local... must establish one or more of the following types of accounts, pursuant to paragraph (c) of...

  14. 11 CFR 300.30 - Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the types of accounts available to a political party committee or organization covered by this section... committee or organization covered by this section. (b) Types of accounts. Each State, district, and local... must establish one or more of the following types of accounts, pursuant to paragraph (c) of...

  15. 11 CFR 300.30 - Accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... the types of accounts available to a political party committee or organization covered by this section... committee or organization covered by this section. (b) Types of accounts. Each State, district, and local... must establish one or more of the following types of accounts, pursuant to paragraph (c) of...

  16. 11 CFR 300.30 - Accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... the types of accounts available to a political party committee or organization covered by this section... committee or organization covered by this section. (b) Types of accounts. Each State, district, and local... must establish one or more of the following types of accounts, pursuant to paragraph (c) of...

  17. 11 CFR 300.30 - Accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... the types of accounts available to a political party committee or organization covered by this section... committee or organization covered by this section. (b) Types of accounts. Each State, district, and local... must establish one or more of the following types of accounts, pursuant to paragraph (c) of...

  18. Developing a New Standard for Governmental Accounting.

    ERIC Educational Resources Information Center

    Hoffman, Clifford W.

    1987-01-01

    The Government Accounting Standards Board's current Measurement Focus and Basis of Accounting Project has identified alternatives in financial resources accounting that will reduce the opportunity for political, budgetary, or other pressures to allow school districts to shift the burden of providing current-year's services to future-year's…

  19. 17 CFR 300.105 - Joint accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Joint accounts. 300.105... Customers of Sipc Members § 300.105 Joint accounts. (a) A joint account shall be deemed to be a “qualifying joint account” if it is owned jointly, whether by the owners thereof as joint tenants with the right...

  20. 17 CFR 300.105 - Joint accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 4 2014-04-01 2014-04-01 false Joint accounts. 300.105... Customers of Sipc Members § 300.105 Joint accounts. (a) A joint account shall be deemed to be a “qualifying joint account” if it is owned jointly, whether by the owners thereof as joint tenants with the right...

  1. 17 CFR 300.105 - Joint accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Joint accounts. 300.105... Customers of Sipc Members § 300.105 Joint accounts. (a) A joint account shall be deemed to be a “qualifying joint account” if it is owned jointly, whether by the owners thereof as joint tenants with the right...

  2. 17 CFR 300.105 - Joint accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 3 2012-04-01 2012-04-01 false Joint accounts. 300.105... Customers of Sipc Members § 300.105 Joint accounts. (a) A joint account shall be deemed to be a “qualifying joint account” if it is owned jointly, whether by the owners thereof as joint tenants with the right...

  3. 17 CFR 300.105 - Joint accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Joint accounts. 300.105... Customers of Sipc Members § 300.105 Joint accounts. (a) A joint account shall be deemed to be a “qualifying joint account” if it is owned jointly, whether by the owners thereof as joint tenants with the right...

  4. Accountability Incentives: Do Schools Practice Educational Triage?

    ERIC Educational Resources Information Center

    Springer, Matthew G.

    2008-01-01

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

  5. Guidelines for School Property Accounting in Colorado.

    ERIC Educational Resources Information Center

    Stiverson, Clare L.

    This manual is basically a procedural outline to assist local school officials in developing and organizing a meaningful school property accounting system to comply with generally accepted governmental accounting principles. A list of references concerned with property accounting is included. (FS)

  6. Accounting Systems 40S. Interim Guide.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level accounting course for students in high schools in Manitoba. The course is designed for students who plan to engage in an entry-level accounting position or self-employment after graduation and for students who plan postsecondary study in accounting and business. The course builds on and…

  7. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Account disclosures. 230.4 Section 230.4 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM TRUTH IN SAVINGS (REGULATION DD) § 230.4 Account disclosures. (a) Delivery of account...

  8. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  9. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  10. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  11. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  12. Integrating Computer Concepts into Principles of Accounting.

    ERIC Educational Resources Information Center

    Beck, Henry J.; Parrish, Roy James, Jr.

    A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3)…

  13. Preparing Students for an Online Accounting Course

    ERIC Educational Resources Information Center

    Scofield, Barbara W.; Walsh, Robert J.

    2009-01-01

    Accounting education has been under intense examination for at least the past 20 years (American Accounting Association, 1986; Big Eight Accounting Firms, 1989; AECC, 1990). Similarly, the value of an MBA education has been scrutinized (Leonhardt, 2000 and Mintzberg and Lampel, 2001). Over the past 10 years, online education has grown…

  14. 20 CFR 725.513 - Accountability; transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. Teaching Accounting Courses Online: One Instructor's Experience

    ERIC Educational Resources Information Center

    Dusing, Gregory M.; Hosler, Jonathan C.; Ragan, Joseph M.

    2012-01-01

    Accounting programs at colleges and universities across the country are offering more online courses, and in some cases entire degree programs. Given increasing enrollments in online accounting education, it is important that accounting educators become aware of the things that work and the things that don't work when delivering courses over the…

  16. Visualizing Accounting Transaction Flows into Financial Statements

    ERIC Educational Resources Information Center

    Jones, Daniel J.

    2012-01-01

    Professors who teach the introductory accounting course should ask themselves: "What are the core concepts that I wish to have my non-majors remember if I meet them at their ten-year alumni class reunion?" There is a fundamental logic to financial accounting. This teaching note presents foundational accounting concepts in a manner that…

  17. An overview of accounting and budgeting.

    PubMed

    Cawein, C

    2001-01-01

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

  18. Annual Program Management Report 1989: Des Moines Recreational River and Greenbelt, Des Moines River, Iowa

    DTIC Science & Technology

    1989-10-01

    Rock Island District EXECUTIVE SUMMARY The General Design Memorandum (GDM) and Programmatic Environmental Impact Statement for the Des Moines...River and Greenbelt Programmatic Environmental Impact Statement. 40 Recommended for Preoaration of Feature Design Memoranda Bellville Overlook Sever...of the dam and lake is a wasteful expenditure of public money and would have extreme adverse impact on the environment in the area. The area is now

  19. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-10

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and Subcontracts Executed and Performed... Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board...

  20. Developpement d'une methode calorimetrique de mesure des pertes ac pour des rubans supraconducteurs a haute temperature critique

    NASA Astrophysics Data System (ADS)

    Dolez, Patricia

    Le travail de recherche effectue dans le cadre de ce projet de doctorat a permis la mise au point d'une methode de mesure des pertes ac destinee a l'etude des supraconducteurs a haute temperature critique. Pour le choix des principes de cette methode, nous nous sommes inspires de travaux anterieurs realises sur les supraconducteurs conventionnels, afin de proposer une alternative a la technique electrique, presentant lors du debut de cette these des problemes lies a la variation du resultat des mesures selon la position des contacts de tension sur la surface de l'echantillon, et de pouvoir mesurer les pertes ac dans des conditions simulant la realite des futures applications industrielles des rubans supraconducteurs: en particulier, cette methode utilise la technique calorimetrique, associee a une calibration simultanee et in situ. La validite de la methode a ete verifiee de maniere theorique et experimentale: d'une part, des mesures ont ete realisees sur des echantillons de Bi-2223 recouverts d'argent ou d'alliage d'argent-or et comparees avec les predictions theoriques donnees par Norris, nous indiquant la nature majoritairement hysteretique des pertes ac dans nos echantillons; d'autre part, une mesure electrique a ete realisee in situ dont les resultats correspondent parfaitement a ceux donnes par notre methode calorimetrique. Par ailleurs, nous avons compare la dependance en courant et en frequence des pertes ac d'un echantillon avant et apres qu'il ait ete endommage. Ces mesures semblent indiquer une relation entre la valeur du coefficient de la loi de puissance modelisant la dependance des pertes avec le courant, et les inhomogeneites longitudinales du courant critique induites par l'endommagement. De plus, la variation en frequence montre qu'au niveau des grosses fractures transverses creees par l'endommagement dans le coeur supraconducteur, le courant se partage localement de maniere a peu pres equivalente entre les quelques grains de matiere

  1. Des agents de santé communautaires pour la promotion de la santé des pasteurs nomades au Mali.

    PubMed

    Ag Ahmed, Mohamed Ali

    2016-12-01

    Au Mali, les nomades (des Maures, Touaregs et Peulhs) représentent environ 1,25 million de personnes. Les services de santé leur sont peu accessibles en raison de leur mobilité, liée à leur activité d'élevage. La question que se posent plusieurs intervenants en santé publique des pays où vivent ces nomades est de savoir comment améliorer leur santé. Dans ce commentaire, après un bref exposé des problèmes liés à l'accès aux services de santé, nous proposons une approche innovante et holistique de la santé, qui soutient que des agents de santé communautaires (ASC) pourraient contribuer à améliorer la santé des nomades en offrant conjointement des services de santé aux nomades et à leurs animaux (le concept « One Health » [d'Une Seule Santé]). Des pistes de réflexion sont dégagées, quant aux principaux défis pour leur efficacité et durabilité, qui sont la conception et gestion du programme, leur soutien par les communautés et leur intégration aux services de santé publique et vétérinaire.

  2. Evaluation des connaissances des parents sur les bronchiolites aiguës

    PubMed Central

    Gueddari, Widad; Tazi, Abderrahmane; Ouardi, Amine; Nani, Samira; Zineddine, Abdelhadi

    2014-01-01

    Les infections respiratoires (IR) constituent la deuxième cause de mortalité infantile au Maroc, dû en partie à l'absence d'information et de sensibilisation. Le but de ce travail était d’évaluer les connaissances des parents sur la bronchiolite aiguë, infection respiratoire très fréquente. Nous avons réalisé une enquête basée sur un questionnaire, auprès de parents de nourrissons consultants pour toux, avec ou sans gêne respiratoire. 180 parents ont été inclus dans l’étude. Les parents pensaient que l'infection respiratoire était secondaire au climat froid (96%); seuls 4% ont évoqué une origine infectieuse. Aucun des parents ne savait que le lavage des mains était un moyen de prévention de la transmission. Les parents ont majoritairement répondu que la kinésithérapie respiratoire ne servait à rien (65%), et qu'elle était nocive (24.5%). Ce manque de connaissances fondamentales en matière d'IR et de bronchiolite en particulier, devrait inciter à entreprendre un programme de sensibilisation PMID:25328606

  3. Sécurité au-delà des mythes et des croyances

    ScienceCinema

    None

    2016-07-12

    Présentation orale en français, support visuel en français et en anglais. La pire des failles de sécurité est l'impression de sécurité. Le décalage entre la compréhension que l’on a des technologies utilisées, et leurs potentiels réels, ainsi que l'impact potentiellement négatif qu'elles peuvent avoir sur nos vies, n'est pas toujours compris, ou pris en compte par la plupart d'entre-nous. On se contente de nos perceptions pour ne pas avoir à se confronter à la réalité... Alors qu'en est-il vraiment ? En matière de sécurité qui de l'humain ou des technologies a le contrôle ?

  4. Optical-SZE Scaling Relations for DES Optically Selected Clusters within the SPT-SZ Survey

    SciTech Connect

    Saro, A.; et al.

    2016-05-27

    We study the Sunyaev-Zel'dovich effect (SZE) signature in South Pole Telescope (SPT) data for an ensemble of 719 optically identified galaxy clusters selected from 124.6 deg$^2$ of the Dark Energy Survey (DES) science verification data, detecting a stacked SZE signal down to richness $\\lambda\\sim20$. The SZE signature is measured using matched-filtered maps of the 2500 deg$^2$ SPT-SZ survey at the positions of the DES clusters, and the degeneracy between SZE observable and matched-filter size is broken by adopting as priors SZE and optical mass-observable relations that are either calibrated using SPT selected clusters or through the Arnaud et al. (2010, A10) X-ray analysis. We measure the SPT signal to noise $\\zeta$-$\\lambda$, relation and two integrated Compton-$y$ $Y_\\textrm{500}$-$\\lambda$ relations for the DES-selected clusters and compare these to model expectations accounting for the SZE-optical center offset distribution. For clusters with $\\lambda > 80$, the two SPT calibrated scaling relations are consistent with the measurements, while for the A10-calibrated relation the measured SZE signal is smaller by a factor of $0.61 \\pm 0.12$ compared to the prediction. For clusters at $20 < \\lambda < 80$, the measured SZE signal is smaller by a factor of $\\sim$0.20-0.80 (between 2.3 and 10~$\\sigma$ significance) compared to the prediction, with the SPT calibrated scaling relations and larger $\\lambda$ clusters showing generally better agreement. We quantify the required corrections to achieve consistency, showing that there is a richness dependent bias that can be explained by some combination of contamination of the observables and biases in the estimated masses. We discuss possible physical effects, as contamination from line-of-sight projections or from point sources, larger offsets in the SZE-optical centering or larger scatter in the $\\lambda$-mass relation at lower richnesses.

  5. Peste des Petits Ruminants, the next eradicated animal disease?

    PubMed

    Albina, Emmanuel; Kwiatek, Olivier; Minet, Cécile; Lancelot, Renaud; Servan de Almeida, Renata; Libeau, Geneviève

    2013-07-26

    Peste des Petits Ruminants (PPR) is a widespread viral disease caused by a Morbillivirus (Paramyxoviridae). There is a single serotype of PPR virus, but four distinct genetic lineages. Morbidity and mortality are high when occurring in naive sheep and goats populations. Cattle and African buffaloes (Syncerus caffer) are asymptomatically infected. Other wild ruminants and camels may express clinical signs and mortality. PPR has recently spread in southern and northern Africa, and in central and far-east Asia. More than one billion sheep and goats worldwide are at risk. PPR is also present in Europe through western Turkey. Because of its clinical incidence and the restrictions on animal movements, PPR is a disease of major economic importance. A live attenuated vaccine was developed in the 1980s, and has been widely used in sheep and goats. Current researches aim (i) to make it more thermotolerant for use in countries with limited cold chain, and (ii) to add a DIVA mark to shorten and reduce the cost of final eradication. Rinderpest virus-another Morbillivirus-was the first animal virus to be eradicated from Earth. PPRV has been proposed as the next candidate. Considering its wide distribution and its multiple target host species which have an intense mobility, it will be a long process that cannot exclusively rely on mass vaccination. PPR specific epidemiological features and socio-economic considerations will also have to be taken into account, and sustained international, coordinated, and funded strategy based on a regional approach of PPR control will be the guarantee toward success.

  6. Defining professional nursing accountability: a literature review.

    PubMed

    Krautscheid, Lorretta C

    2014-01-01

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

  7. Modélisation des boucles d'immunisation magnétique des navires

    NASA Astrophysics Data System (ADS)

    Le Dorze, F.; Bongiraud, J. P.; Coulomb, J. L.; Meunier, G.; Brunotte, X.

    1998-02-01

    This paper presents the problem of the three-dimensional modeling of degaussing coils in ships with a finite elements method. We show that these current coils are so close to the ferromagnetic sheets of the ship that they require a local very fine mesh which would be unrealistic for the whole complex structure of a real ship. We propose an alternative to the expensive mesh refinement called "reduced scalar potential jump”. The idea is to previously solve the local problem by another method and to use the result in the whole FEM modelling. We present the method of implementation in the FEM software FLUX3D and comparative results on a simple geometry. Cet article présente le problème de la modélisation en trois dimensions des boucles d'immunisation des navires par la méthode des éléments finis. Nous montrons que ces boucles de courant sont si proches des tôles ferromagnétiques du navire que leur modélisation requiert un maillage localement très fin, ce qui est irréaliste pour la structure complexe d'un navire réel. Nous proposons une alternative à ce coûteux affinage du maillage, appelée "saut de potentiel réduit”. L'idée est de résoudre au préalable le problème local par une autre méthode que les éléments finis et d'utiliser le résultat dans la modélisation globale. Nous présentons la méthode utilisée pour l'implantation de cette technique dans le logiciel d'éléments finis FLUX3D, et des résultats comparatifs sur une géométrie simple.

  8. Formation et Evolution des Quasars et Contraintes cosmologiques

    NASA Astrophysics Data System (ADS)

    Hatziminaoglou, Evanthia

    2000-06-01

    Cette thèse porte sur l'étude de l'évolution des quasars. Elle en aborde certains aspects théoriques et observationnels, ainsi que la construction des grands échantillons de quasars dans le but à long terme de combiner le tout dans un test cosmologique géométrique pour déterminer les valeurs des paramètres cosmologiques Omega et Lambda. Les paramètres cosmologiques Omegaspan>et Lambdaspan>décrivent la géométrie globale de l'Univers. En faisant des hypothèses raisonnables sur la distribution spatiale et l'évolution des objets astrophysiques (galaxies, amas des galaxies, quasars), on peut déterminer les valeurs de ces paramètres qui sont cohérentes avec ces hypothèses. Les tests cosmologiques traditionnels ont besoin de ''chandelles standards'', objets dont les propriétés intrinsèques sont indépendantes des distances. De tels objets sont probablement fictifs. Néanmoins, certains de ces tests cosmologiques peuvent être adaptés si l'évolution individuelle, ou au moins l'évolution statistique d'une population d'objets est connue. La question de la nature de l'évolution des quasars a très vite été posée et des réponses ''phénoménologiques'' ont d'abord été données. Ces réponses ne faisaient que donner une forme mathématique à l'évolution mais n'expliquaient rien de la physique duphénomène. Les premières tentatives de construction d'un modèle physique, liées au processus d'accrétion sur un trou noir et à la théorie de la formation de l'Univers ont commencé à la fin des années 80. Depuis, des dizaines de modèles tentent d'expliquer les observations, qui sont les résultats de l'étude d'objets de plus en plus nombreux. Au cours de cette thèse, le test V/Vmax a été appliqué sur l'échantillon du Large Bright Quasar Survey en montrant 1) que l'échantillon était biaisé à cause des critères de sélection et 2) que la (simple) loi de Pure Evolution en Luminosité n'était pas une bonne approximation à tout

  9. 2. Photocopied 1972 from Ecole imperiale des ponts et chaussees, ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    2. Photocopied 1972 from Ecole imperiale des ponts et chaussees, Collection de Dessins Distribues aus eleves, (n.d. and no place), ORIGINAL FINK TRUSS BRIDGE, 1852. - Baltimore & Ohio Railroad, Fairmont Bridge, Spanning Monongahela River, Fairmont, Marion County, WV

  10. Le syndrome des enfants battus: aspects cliniques et radiologiques

    PubMed Central

    Jlalia, Zied; Znaigui, Talel; Smida, Mahmoud

    2016-01-01

    La maltraitance physique des enfants ou le syndrome des enfants battus est responsable de plus de 75.000 décès par an en France. Ce problème de santé publique reste sous diagnostiqué en Tunisie et dans le monde. Le chemin a été laborieux pour la reconnaissance du syndrome des enfants battus dans certaines sociétés même occidentales. Nous avons voulus exposer ce problème aux praticiens afin qu'il soit mieux diagnostiqué et pris en charge. La maltraitance physique des enfants est appelée à tort syndrome de Silverman qui ne regroupe en fait que les lésions squelettiques chez ces enfants tels que les fractures. Mots clés: Fracture, maltraitance, enfant, neuro-radiologie PMID:27642408

  11. Discovery and Classification of DES15S2kqw

    NASA Astrophysics Data System (ADS)

    Kasai, E.; Bassett, B.; Crawford, S.; Kniazev, A.; Childress, M.; D'Andrea, C.; Smith, M.; Sullivan, M.; Maartens, R.; Gupta, R.; Kovacs, E.; Kuhlmann, S.; Spinka, H.; Ahn, E.; Finley, D. A.; Frieman, J.; Marriner, J.; Wester, W.; Aldering, G.; Kim, A. G.; Thomas, R. C.; Barbary, K.; Bloom, J. S.; Goldstein, D.; Nugent, P.; Perlmutter, S.; Foley, R. J.; Casas, R.; Castander, F. J.; Desai, S.; Paech, K.; Smith, R. C.; Schubnell, M.; Kessler, R.; Lasker, J.; Scolnic, D.; Brout, D. J.; Gladney, L.; Sako, M.; Wolf, R. C.; Brown, P. J.; Krisciunas, K.; Suntzeff, N.; Nichol, R.; Papadopoulos, A.

    2015-10-01

    We report optical spectroscopy of DES15S2kqw discovered by the Dark Energy Survey. The spectrum (380-820nm) was obtained using the Robert Stobie Spectrograph (RSS) on the South African Large Telescope (SALT).

  12. RadNet Air Data From Des Moines, IA

    EPA Pesticide Factsheets

    This page presents radiation air monitoring and air filter analysis data for Des Moines, IA from EPA's RadNet system. RadNet is a nationwide network of monitoring stations that measure radiation in air, drinking water and precipitation.

  13. Quantification des besoins en intrants antipaludiques: contribution à l'actualisation des hypothèses pour la quantification des intrants de prise en charge des cas de paludisme grave en République Démocratique du Congo

    PubMed Central

    Likwela, Joris Losimba; Otokoye, John Otshudiema

    2015-01-01

    Les formes graves de paludisme à Plasmodium falciparum sont une cause majeure de décès des enfants de moins de 5 ans en Afrique Sub-saharienne. Un traitement rapide dépend de la disponibilité de médicaments appropriés au niveau des points de prestation de service. La fréquence des ruptures de stock des commodités antipaludiques, en particuliers celles utilisées pour le paludisme grave, avait nécessité une mise à jour des hypothèses de quantification. Les données issues de la collecte de routine du PNLP de 2007 à 2012 ont été comparées à celles rapportés par d'autres pays africains et utilisées pour orienter les discussions au cours d'un atelier organisé par le PNLP et ses partenaires techniques et financiers afin de dégager un consensus national. La proportion des cas de paludisme rapportés comme grave en RDC est resté autour d'une médiane de 7% avec un domaine de variation de 6 à 9%. Hormis la proportion rapportée au Kenya (2%), les pays africains ont rapporté une proportion de cas grave variant entre 5 et 7%. Il apparaît que la proportion de 1% précédemment utilisée pour la quantification en RDC a été sous-estimée dans le contexte de la gestion des cas graves sur terrain. Un consensus s'est dégagé autour de la proportion de 5% étant entendu que des efforts de renforcement des capacités seraient déployés afin d'améliorer le diagnostic au niveau des points de prestation des services. PMID:26213595

  14. Cout de Maintenance et Duree de Vie des Turbomoteurs

    DTIC Science & Technology

    2003-02-01

    UNCLASSIFIED Defense Technical Information Center Compilation Part Notice ADP014136 TITLE: Cout de Maintenance et Duree de Vie des Turbomoteurs...termes op~rationnels et de gestion de flotte moteurs en service, il est cofiteux. Communication prisentge lors dit sYmiposium RTO A UTsur (f Les...macanismes vieillissants et le contrrle: Partie B - Le suivi et la gestion des turbomoteurs en vue Ai prolongement de leur durae de vie et de la

  15. Fehlertoleranzanalyse des FlexRay Startup-Prozesses

    NASA Astrophysics Data System (ADS)

    Bünte, Sven; Milbredt, Paul

    Die PlexfiRay-Prozeduren Wakeup und Startup sollen eine konsistent-synchrone Kommunikation bezüglich eines TDMA verwandten Verfuhrens herstellen. Beide Algorithmen werden in dieser Arbeit ubstrukt modelliert und mit Hilfe des Model Checkers SPIN bezüglich Terminierung analysiert. Die Ergebnisse zeigen, dass in bestimmten Fehlerszenarios die Verwendung von Central Bus Guardians, die Clusterkonfiguration und das Verhalten des Hosts darüber entscheiden, ob Fehlertoleranz und Laufzeitbeschränkungen garantiert werden können.

  16. Modeling nitrate-nitrogen load reduction strategies for the des moines river, iowa using SWAT

    USGS Publications Warehouse

    Schilling, K.E.; Wolter, C.F.

    2009-01-01

    The Des Moines River that drains a watershed of 16,175 km2 in portions of Iowa and Minnesota is impaired for nitrate-nitrogen (nitrate) due to concentrations that exceed regulatory limits for public water supplies. The Soil Water Assessment Tool (SWAT) model was used to model streamflow and nitrate loads and evaluate a suite of basin-wide changes and targeting configurations to potentially reduce nitrate loads in the river. The SWAT model comprised 173 subbasins and 2,516 hydrologic response units and included point and nonpoint nitrogen sources. The model was calibrated for an 11-year period and three basin-wide and four targeting strategies were evaluated. Results indicated that nonpoint sources accounted for 95% of the total nitrate export. Reduction in fertilizer applications from 170 to 50 kg/ha achieved the 38% reduction in nitrate loads, exceeding the 34% reduction required. In terms of targeting, the most efficient load reductions occurred when fertilizer applications were reduced in subbasins nearest the watershed outlet. The greatest load reduction for the area of land treated was associated with reducing loads from 55 subbasins with the highest nitrate loads, achieving a 14% reduction in nitrate loads achieved by reducing applications on 30% of the land area. SWAT model results provide much needed guidance on how to begin implementing load reduction strategies most efficiently in the Des Moines River watershed. ?? 2009 Springer Science+Business Media, LLC.

  17. The Basic Physical Mechanism for Disconnection Events(DEs)

    NASA Astrophysics Data System (ADS)

    Brandt, J. C.

    2004-11-01

    Disconnection Events (DEs) are arguably the most dramatic phenomena in cometary physics. The entire plasma tail disconnects from the head, and image sequences have been available for approximately one century. Many details were known to Barnard (1899, 1908, 1920) and his contemporaries. Modern DE studies began with the rediscovery of the phenomena by Niedner & Brandt (1978) and their proposal that the physical mechanism was the severing of the magnetic field lines by magnetic reconnection at crossings of the heliospheric current sheet (HCS). While many areas of investigation-direct spacecraft observations (Niedner & Schwingenschuh 1987; Verigin et al. 1987; Kirsch et al. 1989); associations of DEs with solar-wind features (Niedner & Brandt 1979; Yi et al. 1994; Brandt et al. 1999); and magnetohydrodynamic (MHD) simulations of DEs (Yi et al. 1996)-strongly supported this physical mechanism, areas of concern or disagreement remained (e.g., Farnham & Meech 1994; Wegmann 1995, 1998, 2000). Recent results seem to resolve the problems in all areas. The associations of DEs with solar-wind features have been extensively reinvestigated (Niedner et al. 2005). In particular, many high-speed streams are not associated with the HCS (as many as 40%) and these high-speed streams are definitely not associated with DEs. Finally, Konz et al. (2004) have reproduced DEs at crossings of the HCS using plasma-neutral gas simulations with anomalous resistivity. The new evidence strongly confirms the sunward, magnetic reconnection physical mechanism proposed by Niedner & Brandt (1978).

  18. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards Advisory Board ACTION: Notice....

  19. Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

    ERIC Educational Resources Information Center

    Buckhaults, Jessica; Fisher, Diane

    2011-01-01

    In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

  20. Accounting Issues: An Essay Series Part I--Introduction to Accounting Theory and Cash

    ERIC Educational Resources Information Center

    Laux, Judy

    2007-01-01

    Recent accounting scandals challenge academics to refocus the educational process on the theoretical underpinnings of accounting. This is the first in a series of articles designed to facilitate this realignment. Intended as a supplement for the introductory accounting course, the essay series connects each of the primary accounting elements to…

  1. "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia"

    ERIC Educational Resources Information Center

    de Lange, Paul; Watty, Kim

    2011-01-01

    Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia". Both were released as collaborations of the leading academic organisation, the Accounting and Finance…

  2. 18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

    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 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used...

  3. The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

    ERIC Educational Resources Information Center

    Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

    2000-01-01

    A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

  4. Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

    ERIC Educational Resources Information Center

    Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

    2014-01-01

    Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

  5. Identification et prise en charge des femmes ayant des antécédents familiaux de cancer du sein

    PubMed Central

    Heisey, Ruth; Carroll, June C.

    2016-01-01

    Résumé Objectif Résumer les meilleures données portant sur les stratégies d’identification et de prise en charge des femmes qui présentent des antécédents familiaux de cancer du sein. Sources d’information Une recherche a été effectuée sur PubMed à l’aide des mots-clés anglais suivants : breast cancer, guidelines, risk, family history, management et magnetic resonance imaging screening, entre 2000 et 2016. La plupart des données sont de niveau II. Message principal Une bonne anamnèse familiale est essentielle lors de l’évaluation du risque de cancer du sein afin d’identifier les femmes qui sont candidates à une recommandation en counseling génétique pour un éventuel test génétique. On peut sauver des vies en offrant aux femmes porteuses d’une mutation au gène BRCA des interventions chirurgicales de réduction des risques (mastectomie bilatérale prophylactique, salpingo-ovariectomie bilatérale). Il faut encourager toutes les femmes qui présentent des antécédents familiaux de cancer du sein à demeurer actives et à limiter leur consommation d’alcool à moins de 1 verre par jour; certaines femmes sont admissibles à la chimioprévention. Il faut offrir aux femmes dont le risque à vie de cancer du sein est de 20 à 25 % ou plus un dépistage poussé par imagerie par résonance magnétique en plus d’une mammographie. Conclusion Une vie saine et la chimioprévention (chez les candidates) pourraient réduire l’incidence du cancer du sein; le dépistage poussé pourrait entraîner une détection plus précoce. Le fait d’aiguiller des femmes porteuses d’une mutation au BRCA vers la chirurgie de réduction des risques sauve des vies. PMID:27737991

  6. [Le leadership en santé et l'éthique de la gestion des attentes des soignants et des patients].

    PubMed

    Browne, Alister

    2016-03-01

    Les dispensateurs de soins et les patients sont souvent déçus du niveau de soins que les hôpitaux publics peuvent prodiguer. La solution consiste à réduire les attentes. Les dispensateurs devraient être amenés à considérer que leur obligation consiste à prodiguer les meilleurs soins en fonction des ressources. Le public devrait être bien informé des services que les hôpitaux de soins actifs peuvent ou non lui offrir et participer aux prises de décision. Les leaders en santé peuvent jouer des rôles novateurs à cet égard.

  7. Technical Evaluation Report on the Guidance and Control Panel 53rd Symposium on Air Vehicle Mission Control and Management (La Gestion et le Controle des Missions des Vehicules Aeriens)

    DTIC Science & Technology

    1992-07-01

    d’importance dans le guidage et le pilotage des vehicules aeriens. Les developpements dans ce domaine representent des contributions d’une importance...d’un vehicule non-pilots. fonctionner en mode automatique. Les communications techniques ont examine les realisations et les tendances actuelles dans...le domaine de la gestion des missions des vehicules aeriens, presente !’tat de I’art et propos, des solutions technologiques pour la conception des

  8. Occupational medicine. The science of accounting.

    PubMed

    Fallon, J B

    1989-01-01

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

  9. Rôle des hyrates dans la formation de Titan et des satellites réguliers

    NASA Astrophysics Data System (ADS)

    Mousis, O.

    2001-12-01

    Cette these est dediee a l'etude de l'origine de Titan et de son atmosphere. Dans l'hypothese ou la subnebuleuse de Saturne etait geometriquement mince, le modele de disque turbulent utilise, derive des travaux de Dubrulle (1993), est moins dense que le modele de Prinn et Fegley (1981). De ce fait, les conversions de Co en CH4 et de N2 en NH3 ont ete inhibees dans la subnebuleuse, contrairement a ce qui est couramment admis pour interpreter la presence du methane dans l'atmosphere de Titan. C'est pourquoi nous avons developpe un nouveau scenario de la formation de titan, qui tient compte simultanement des contraintes resultant de la chimie de la subnebuleuse et des abondances de CH4, N2 et CH3D mesurees dans l'atmosphere du satellite. Nous faisons l'hypothese que ces gaz proviennent initialement de la vaporisation du nuage presolaire, qui s'effondra et forma le Soleil et son disque environnant. Lors du refroidissement de la nebuleuse, les volatils auraient ete pieges sous formes de clathrates d'hydrates dans les grains, puis dans les planetesimaux qu'ils formerent. Les planetesimaux hydrates a l'origine de la formation de Titan seraient alors des rescapes de l'effondrement hydsrodynamique de la feeding zone de Saturne. Ce scenario a ete applique aux subnebuleuses de Jupiter et d'Uranus, et a apporte un certain nombre de contraintes sur la formation des satellites reguliers de ces planetes. Le temps et la zone de formation des grains cometaires ont egalement ete estimes dans la nebuleuse solaire. Enfin, l'etude experimentale de la temperature de fusion du dihydrate d'ammoniac dans la gamme des hautes pressions a apporte des nouvelles donnees thermodynamiques qui permettront d'ameliorer les modeles de l'interieur de Titan.

  10. Legal mechanisms supporting accountable care principles.

    PubMed

    Ramanathan, Tara

    2014-11-01

    Public health and private providers and facilities may shape the future of the US health system by engaging in new ways to deliver care to patients. "Accountable care" contracts allow private health care and public health providers and facilities to collaboratively serve defined populations. Accountable care frameworks emphasize health care quality and cost savings, among other goals. In this article, I explore the legal context for accountable care, including the mechanisms by which providers, facilities, and public health coordinate activities, avoid inefficiencies, and improve health outcomes. I highlight ongoing evaluations of the impact of accountable care on public health outcomes.

  11. Billing and accounts receivable: fundamentals for improvement.

    PubMed

    Bizon, M M

    1993-07-01

    If a healthcare facility's accounts receivable operation is experiencing problems, the patient accounts manager should survey all areas of his or her responsibility to determine the best method of resolving the difficulties. One effective technique to reduce billing problems is to take a proactive--not reactive--approach. If mistakes can be corrected before they get out of control, and if the patient accounts manager can ensure that claims will not be denied, a healthcare facility's accounts receivable should remain in good condition.

  12. Mecanique et mecanisme de la dechirure des materiaux textiles

    NASA Astrophysics Data System (ADS)

    Triki, Ennouri

    Cette thèse vise à apporter une contribution à l’étude et à la modélisation de la déchirure des textiles et des textiles enduits. Notons que la résistance à la déchirure est l’une des caractéristiques mesurées pour les équipements de protection contre les agresseurs mécaniques en milieu de travail. Jusqu'à présent, ce comportement en déchirure a été étudié en mesurant la force de déchirure et le travail de déchirure. De fait, aucun critère de rupture en déchirure n’existe actuellement. Par conséquent, en s’inspirant de la théorie du Griffith et de la mécanique de la rupture, une formulation d’un nouveau critère de rupture des structures textiles a été proposée. Cette approche offre la possibilité de déterminer d’une manière plus précise l’énergie nécessaire pour la création d’une nouvelle surface de rupture. Ce critère nous permet d’analyser l’effet des caractéristiques des tissus sur la variation de l’énergie de rupture. Cette étude montre que la résistance au glissement des fils dans la structure est le principal facteur qui contrôle la propagation de la fissure. En se basant sur la théorie de la mécanique de la rupture, un modèle de calcul de l’énergie de rupture par déchirure a été aussi élaboré. Ce modèle de déchirure relie l’énergie aux paramètres caractérisant les phénomènes affectant la déchirure des tissus, notamment la force de glissement et la force à la rupture des fils. Cette modélisation a tenu compte de certaines caractéristiques des tissus tels que l’épaisseur du matériau, la densité des fils, etc. Par l’étude de la variation de l’énergie de rupture par déchirure en fonction du rapport établi entre la force à la rupture et la force de glissement d’un fil ( FYB/FS), l’effet des mécanismes de la propagation de la fissure dans les tissus sur leur comportement en déchirure a été aussi observé. Les résultats obtenus

  13. C3I for Crisis, Emergency and Consequence Management (C3I pour la gestion des crises, des urgences et de leurs consequences)

    DTIC Science & Technology

    2009-05-01

    May 2009 C3I for Crisis, Emergency and Consequence Management (C3I pour la gestion des crises , des urgences et de leurs conséquences) Research and...consequence management. ES - 2 RTO-MP-IST-086 C3I pour la gestion des crises , des urgences et de leurs conséquences (RTO-MP-IST-086...contre-terrorisme, de sécurité nationale/publique et de réponse collective face aux situations d’urgence (à la fois gestion des crises et gestion de leurs

  14. Reconnaissance optique des formes en parallele utilisant des reseaux de neurones et une mire de reduction de dimensions

    NASA Astrophysics Data System (ADS)

    Gagne, Philippe

    Cette recherche vise à la mise en OEuvre optique de la reconnaissance des images en utilisant une mire d'anneaux afin de générer des vecteurs caractéristiques qui seront ensuite classifiés par un réseau de neurones. On proposera deux architectures originales: une qui permettra la reconnaissance invariante sous rotation en utilisant un corrélateur conjoint; l'autre montage permettra une classification en parallèle de plusieurs images grâce à la capacité des mires d'anneaux de compresser l'information. Ce dernier montage est basé sur un corrélateur 4F. On présentera des résultats optiques expérimentaux pour ces deux montages. Pour arriver à des résultats concluants on analysera le comportement des vecteurs obtenus à partir d'une mire d'anneaux, on introduira une règle d'apprentissage optimisant le pic de corrélation en réduisant les pics parasites et on corrigera à l'aide d'un algorithme génétique les modulations de phases générées par le modulateur spatial à cristaux liquides.

  15. Les sarcomes des tissus mous: à propos de 33 cas

    PubMed Central

    Abdou, Jiddou; Elkabous, Mustapha; M'rabti, Hind; Errihani, Hassan

    2015-01-01

    L'objectif de cette étude est de rapporter les particularités épidémiologiques, cliniques, histologiques, thérapeutiques et évolutives des sarcomes des tissus mous à l'Institut National d'Oncologie et de définir les facteurs influençant la survie des patients. C'est une étude rétrospective de 33 cas de sarcome des tissus mous, colligés entre janvier 2008 et décembre 2010. Les critères d’éligibilité étaient un âge supérieur à 16 ans, une épreuve histologique d'un sarcome des tissus mous à l'exclusion des tumeurs stromales gastro-intestinales (GIST). Les items recueillis étaient: épidémiologiques, cliniques, histologiques, Radiologiques, et thérapeutiques. Des analyses univariées puis multivariées ont été réalisées à la recherche de facteurs influençant la survie à 2 ans. Il s'agit de 33 cas, 17 Hommes et 16 Femmes, l’âge moyen était de 43,21 ans (Extrêmes= 18-76 ans). La tumeur était localisée aux extrémités dans 24 cas (72,72%). Le type histologique prédominant était le Liposarcome dans 9 cas (27,27%). Le stade tumoral était localisé dans 25 cas (75,8%), métastatique dans 8 cas (24,2%). Vingt-cinq tumeurs ont été traitées chirurgicalement dont 21 cas (84%) de chirurgie conservatrice et 4 cas (16%) de chirurgie radicale. La radiothérapie a été réalisée chez 10 patients (30,3%). La chimiothérapie a été faite chez 20 patients. En analyse univariée les facteurs pronostiques étaient l’âge (p=0,03) et le stade tumoral (p=0,09). L’âge et le stade tumoral sont des facteurs pronostiques influençant la survie des sarcomes des tissus mous. PMID:27022434

  16. Nouvelle approche à la prise en charge des condylomes

    PubMed Central

    Lopaschuk, Catharine C.

    2013-01-01

    Résumé Objectif Faire le résumé des anciens et des nouveaux moyens de traitement des verrues génitales ou condylomes et déterminer comment les utiliser de manière appropriée. Sources des données Une recherche documentaire a été effectuée dans les bases de données suivantes: MEDLINE, PubMed, EMBASE, base de données des synthèses systématiques et registre central des études contrôlées de la Collaboration Cochrane (en anglais), ACP Journal Club et Trip. Les bibliographies des articles extraits ont aussi été examinées. Les études cliniques, les articles de révision qualitative, les rapports consensuels et les guides de pratique clinique ont été retenus. Message principal Les verrues symptomatiques sont présentes chez au moins 1 % des personnes âgées entre 15 et 49 ans et on estime que jusqu’à 50 % des gens sont infectés par le virus du papillome humain à un moment donné de leur vie. L’imiquimod et la podophyllotoxine sont 2 nouveaux traitements pour les verrues génitales externes qui sont moins douloureux et peuvent être appliqués par les patients à la maison. De plus, il a été démontré que le vaccin quadrivalent contre le virus du papillome humain est efficace pour prévenir les condylomes et le cancer du col. Les plus anciennes méthodes thérapeutiques ont aussi leur place dans certaines situations, comme les verrues intravaginales, urétrales, anales ou récalcitrantes ou encore pour les patientes enceintes. Conclusion Les nouveaux traitements des verrues génitales externes peuvent réduire la douleur causée par la thérapie et le nombre de visites au cabinet. Les autres méthodes thérapeutiques demeurent utiles dans certaines situations.

  17. Caractérisation des convertisseurs matriciels : II. Synthèse des fonctions de connexion

    NASA Astrophysics Data System (ADS)

    François, B.; Cambronne, J. P.; Hautier, J. P.

    1996-05-01

    Knowing the wished conversion levels (-1,0,1) of a power converter, this paper describes a particular method for setting the corresponding states of switches into the matrix converter. In a first step, a mathematical analysis establishes the relations linking the states of switches with the conversion functions. Afterwards, the presented method gives the inverse relations which constitute the sequential part of the converter control. The turn-on and the turn-off sequences are designed by considering the on-line wished level conversions. This general method enhances the idea that a converter functionnality must be defined by its structure and its control. Cet article propose une méthode originale pour définir la séquence de commande d'un convertisseur à partir de la fonction de conversion globalement souhaitée. Les auteurs procèdent d'abord à une analyse mathématique précise des relations qui existent entre les états des interrupteurs et les fonctions de conversion obtenues. À partir de cette analyse, la méthode developpée permet d'établir systématiquement les relations inverses qui constituent alors le module séquentiel de la commande rapprochée du convertisseur. Les ordres d'ouverture et de fermeture des interrupteurs sont élaborés en considérant à tout instant les niveaux de conversion souhaités pour les grandeurs électriques. Cette méthode générale renforce l'idée que la fonction remplie par un convertisseur moderne doit être définie à la fois par sa structure et sa commande.

  18. Étude analytique des perturbations solaires des satellites d'Uranus.

    NASA Astrophysics Data System (ADS)

    Dumoulin, C.; Laskar, J.

    1990-12-01

    Ce travail s'insère dans le cadre de la General Uranian Satellites Theory de J. Laskar (1986) et Laskar et Jacobson (1987), qui donne une solution analytique du mouvement des cinq principaux satellites d'Uranus, incluant les perturbations mutuelles et la perturbation due à l'aplatissement de la planète. Les perturbations solaires dont il n'avaient pas été tenu compte dans cette étude ont été calculées pour tous les éléments orbitaux de chaque satellite.

  19. Relations de Dispersion et Diffusion des Glueballs et des Mesons dans la Theorie de Jauge U(1)(2+1) Compacte

    NASA Astrophysics Data System (ADS)

    Ahmed, Chaara El Mouez

    Nous avons etudie les relations de dispersion et la diffusion des glueballs et des mesons dans le modele U(1)_{2+1} compact. Ce modele a ete souvent utilise comme un simple modele de la chromodynamique quantique (QCD), parce qu'il possede le confinement ainsi que les etats de glueballs. Par contre, sa structure mathematique est beaucoup plus simple que la QCD. Notre methode consiste a diagonaliser l'Hamiltonien de ce modele dans une base appropriee de graphes et sur reseau impulsion, afin de generer les relations de dispersion des glueballs et des mesons. Pour la diffusion, nous avons utilise la methode dependante du temps pour calculer la matrice S et la section efficace de diffusion des glueballs et des mesons. Les divers resultats obtenus semblent etre en accord avec les travaux anterieurs de Hakim, Alessandrini et al., Irving et al., qui eux, utilisent plutot la theorie des perturbations en couplage fort, et travaillent sur un reseau espace-temps.

  20. La planification préalable des soins pour les patients en pédiatrie

    PubMed Central

    2008-01-01

    RÉSUMÉ Les progrès médicaux et technologiques ont permis d’ac-croître les taux de survie et d’améliorer la qualité de vie des nourrissons, des enfants et des adolescents ayant des maladies chroniques mettant la vie en danger. La planifi-cation préalable des soins inclut le processus relié aux discussions sur les traitements essentiels au maintien de la survie et la détermination des objectifs des soins de longue durée. Les dispensateurs de soins pédiatriques ont l’obligation éthique d’assimiler cet aspect des soins médicaux. Le présent document de principes vise à aider les dispensateurs de soins à discuter de la planification préalable des soins des patients pédiatriques dans diverses situations. La planification préalable des soins exige des communications efficaces afin de clarifier les objectifs des soins et de s’entendre sur les traitements pertinents ou non pour réaliser ces objectifs, y compris les mesures de réanimation et les mesures palliatives.

  1. 42 CFR 124.8 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 124.8 Section 124.8 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES HEALTH RESOURCES DEVELOPMENT... and Modernization § 124.8 Grantee accountability. (a) Records requirements. (1) Applicants who...

  2. 34 CFR 668.154 - Institutional accountability.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Institutional accountability. 668.154 Section 668.154 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY... accountability. An institution shall be liable for the Title IV, HEA program funds disbursed to a student...

  3. 50 CFR 12.31 - Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 1 2010-10-01 2010-10-01 false Accountability. 12.31 Section 12.31 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR TAKING... SEIZURE AND FORFEITURE PROCEDURES Disposal of Forfeited or Abandoned Property § 12.31 Accountability....

  4. Private Sector Contracting and Democratic Accountability

    ERIC Educational Resources Information Center

    DiMartino, Catherine; Scott, Janelle

    2013-01-01

    Public officials are increasingly contracting with the private sector for a range of educational services. With much of the focus on private sector accountability on cost-effectiveness and student performance, less attention has been given to shifts in democratic accountability. Drawing on data from the state of New York, one of the most active…

  5. 48 CFR 45.106 - Transferring accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Transferring accountability. 45.106 Section 45.106 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY General 45.106 Transferring accountability. Government...

  6. 42 CFR 59.212 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 59.212 Section 59.212 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR FAMILY PLANNING SERVICES Grants for Family Planning Service Training § 59.212 Grantee accountability....

  7. An Existentialist Account of Identity Formation.

    ERIC Educational Resources Information Center

    Bilsker, Dan

    1992-01-01

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

  8. ABACC`s nuclear material accountancy

    SciTech Connect

    Nicolas, R.O.

    1995-12-31

    This article is a review of the history and policies of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC). The discussion leads up to a description of the database (presently utilizing Fox Pro) developed for materials accountability, with its broad requirements listed.

  9. State Technical Committee for Accounting. Official Report.

    ERIC Educational Resources Information Center

    Jensen, Claudia

    This report contains validated task inventory listings for accounting occupations. An introductory report in brief outline form gives background of the work of the technical committee that identified the duties and tasks. This is followed by four attachments which make up most of the document. Attachment A has two parts: (1) an accounting skills…

  10. Changes to the Intermediate Accounting Course Sequence

    ERIC Educational Resources Information Center

    Davidson, Lesley H.; Francisco, William H.

    2009-01-01

    There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

  11. 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…

  12. 37 CFR 2.208 - Deposit accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... bank or financial institution: (i) Name of the Bank, which is Treas NYC (Treasury New York City); (ii... name and deposit account number. (2) A payment to replenish a deposit account may be submitted by electronic funds transfer over the Office's Internet Web site (www.uspto.gov). (3) A payment to replenish...

  13. Accounting for Sustainability: An Active Learning Assignment

    ERIC Educational Resources Information Center

    Gusc, Joanna; van Veen-Dirks, Paula

    2017-01-01

    Purpose: Sustainability is one of the newer topics in the accounting courses taught in university teaching programs. The active learning assignment as described in this paper was developed for use in an accounting course in an undergraduate program. The aim was to enhance teaching about sustainability within such a course. The purpose of this…

  14. Accountability and Control in American Schools

    ERIC Educational Resources Information Center

    Ingersoll, Richard M.; Collins, Gregory J.

    2017-01-01

    One of the most controversial and significant of contemporary education reforms has been the teacher accountability movement. From this perspective, low-quality teachers and teaching are a major factor behind inadequate school performance, and a lack of accountability and control in schools is a major factor behind the problem of low-quality…

  15. 7 CFR 930.42 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 930.42 Section 930.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Expenses and Assessments § 930.42 Accounting. (a) If, at the end of a fiscal period, the...

  16. 7 CFR 945.43 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of...

  17. 7 CFR 906.35 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 906.35 Section 906.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.35 Accounting....

  18. 7 CFR 915.42 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 915.42 Section 915.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 915.42 Accounting. (a) If, at the end of a fiscal year,...

  19. 7 CFR 948.78 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 948.78 Section 948.78 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 948.78 Accounting. (a) If, at the end of a...

  20. 7 CFR 906.35 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 906.35 Section 906.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.35 Accounting....