Science.gov

Sample records for account numbers cgatt4-jan

  1. Policy as Numbers: Ac/Counting for Educational Research

    ERIC Educational Resources Information Center

    Lingard, Bob

    2011-01-01

    This paper provides an account and a critique of the rise of the contemporary policy as numbers phenomenon and considers its effects on policy and for educational research. Policy as numbers is located within the literatures on numbers in politics and the statistics/state relationship and, while recognising the longevity of the latter…

  2. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for. The employee shall file the applicaiton with any district office of the Social Security... Social Security Administration at Baltimore, Maryland. Form SS-5 may be obtained from any district office of the Social Security Administration or from any district director. An account number will...

  3. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for. The employee shall file the applicaiton with any district office of the Social Security... Social Security Administration at Baltimore, Maryland. Form SS-5 may be obtained from any district office of the Social Security Administration or from any district director. An account number will...

  4. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., repairs billed to others, cr.; and 41-1X-XX, other purchased services. For the equipment activity... as one item, “Casualties and Insurance,” (50-XX-XX). (h) The number “98” in the function account... consisting of more than one functional assignment that is reported as one item. This includes Repairs...

  5. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... expense categories are utilized. The categories are: salaries and wages (account 11-XX-XX); material, tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX-XX, inclusive); and general (accounts 61-XX-XX to 65-XX-XX, inclusive, 51-XX-XX,......

  6. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... expense categories are utilized. The categories are: salaries and wages (account 11-XX-XX); material, tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX-XX, inclusive); and general (accounts 61-XX-XX to 65-XX-XX, inclusive, 51-XX-XX,......

  7. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... expense categories are utilized. The categories are: salaries and wages (account 11-XX-XX); material, tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX-XX, inclusive); and general (accounts 61-XX-XX to 65-XX-XX, inclusive, 51-XX-XX,......

  8. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... expense categories are utilized. The categories are: salaries and wages (account 11-XX-XX); material, tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX-XX, inclusive); and general (accounts 61-XX-XX to 65-XX-XX, inclusive, 51-XX-XX,......

  9. Accounting for imperfect detection in Hill numbers for biodiversity studies

    USGS Publications Warehouse

    Broms, Kristin M.; Hooten, Mevin B.; Fitzpatrick, Ryan M.

    2015-01-01

    The occupancy-based Hill number estimators are always at their asymptotic values (i.e. as if an infinite number of samples have been taken for the study region), therefore making it easy to compare biodiversity between different assemblages. In addition, the Hill numbers are computed as derived quantities within a Bayesian hierarchical model, allowing for straightforward inference.

  10. 17 CFR 247.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... GOVERNORS OF THE FEDERAL RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits on... than to a consumer reporting agency, an account number or similar form of access number or access code for a consumer's credit card account, deposit account, or transaction account to any...

  12. Connecting Neural Coding to Number Cognition: A Computational Account

    ERIC Educational Resources Information Center

    Prather, Richard W.

    2012-01-01

    The current study presents a series of computational simulations that demonstrate how the neural coding of numerical magnitude may influence number cognition and development. This includes behavioral phenomena cataloged in cognitive literature such as the development of numerical estimation and operational momentum. Though neural research has…

  13. 47 CFR 3.22 - Number of accounting authority identification codes per applicant.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... AUTHORIZATION AND ADMINISTRATION OF ACCOUNTING AUTHORITIES IN MARITIME AND MARITIME MOBILE-SATELLITE RADIO SERVICES Application Procedures § 3.22 Number of accounting authority identification codes per applicant... 47 Telecommunication 1 2010-10-01 2010-10-01 false Number of accounting authority...

  14. Called to Account: New Directions in School Accountability. Quality Counts. Education Week. Volume 35, Number 16

    ERIC Educational Resources Information Center

    Edwards, Virginia B., Ed.

    2016-01-01

    For the past decade and a half, the fight to improve America's schools has been fought largely on two fronts: academic standards as one battleground, and accountability the other, with the issue of mandatory testing adding heat to a very public--and increasingly politicized--debate. The questions for policymakers and educators are as direct as…

  15. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 573.12 Limits on... account numbers. You must not, directly or through an affiliate, disclose, other than to a consumer reporting agency, an account number or similar form of access number or access code for a consumer's...

  16. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS AND STATEMENTS OF GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures... consumer reporting agency, an account number or similar form of access number or access code for a consumer... consumer. (b) Exceptions. Paragraph (a) of this section does not apply if you disclose an account number...

  17. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits on... account numbers. A bank must not, directly or through an affiliate, disclose, other than to a consumer reporting agency, an account number or similar form of access number or access code for a consumer's...

  18. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures... consumer reporting agency, an account number or similar form of access number or access code for a consumer... consumer. (b) Exceptions. Paragraph (a) of this section does not apply if you disclose an account number...

  19. 12 CFR 218.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  20. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  1. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  2. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  3. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  4. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  5. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SECURITIES AND EXCHANGE COMMISSION (CONTINUED) REGULATIONS S-P AND S-AM Regulation S-P: Privacy of Consumer... numbers. You must not, directly or through an affiliate, disclose, other than to a consumer reporting agency, an account number or similar form of access number or access code for a consumer's credit...

  6. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMMODITY FUTURES TRADING COMMISSION PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 160... consumer reporting agency, an account number or similar form of access number or access code for a consumer... use in telemarketing, direct mail marketing or other marketing through electronic mail to the...

  7. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS AFFECTING CREDIT UNIONS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 716.12... consumer reporting agency, an account number or similar form of access number or access code for a consumer... in telemarketing, direct mail marketing or other marketing through electronic mail to the...

  8. 75 FR 69125 - River Raisin National Battlefield Park, MI ; Account Number: 6495

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-10

    ... National Park Service River Raisin National Battlefield Park, MI ; Account Number: 6495 AGENCY: National Park Service, Department of the Interior. ACTION: Notification of a New National Park, River Raisin National Battlefield Park. SUMMARY: As authorized by Section 7003 of the Omnibus Public Land Management...

  9. Reexamining the language account of cross-national differences in base-10 number representations.

    PubMed

    Vasilyeva, Marina; Laski, Elida V; Ermakova, Anna; Lai, Weng-Feng; Jeong, Yoonkyung; Hachigian, Amy

    2015-01-01

    East Asian students consistently outperform students from other nations in mathematics. One explanation for this advantage is a language account; East Asian languages, unlike most Western languages, provide cues about the base-10 structure of multi-digit numbers, facilitating the development of base-10 number representations. To test this view, the current study examined how kindergartners represented two-digit numbers using single unit-blocks and ten-blocks. The participants (N=272) were from four language groups (Korean, Mandarin, English, and Russian) that vary in the extent of "transparency" of the base-10 structure. In contrast to previous findings with older children, kindergartners showed no cross-language variability in the frequency of producing base-10 representations. Furthermore, they showed a pattern of within-language variability that was not consistent with the language account and was likely attributable to experiential factors. These findings suggest that language might not play as critical a role in the development of base-10 representations as suggested in earlier research. PMID:25240152

  10. A working memory account of the interaction between numbers and spatial attention.

    PubMed

    van Dijck, Jean-Philippe; Abrahamse, Elger L; Acar, Freya; Ketels, Boris; Fias, Wim

    2014-01-01

    Rather than reflecting the long-term memory construct of a mental number line, it has been proposed that the relation between numbers and space is of a more temporary nature and constructed in working memory during task execution. In three experiments we further explored the viability of this working memory account. Participants performed a speeded dot detection task with dots appearing left or right, while maintaining digits or letters in working memory. Just before presentation of the dot, these digits or letters were used as central cues. These experiments show that the "attentional SNARC-effect" (where SNARC is the spatial-numerical association of response codes) is not observed when only the lastly perceived number cue--and no serially ordered sequence of cues--is maintained in working memory (Experiment 1). It is only when multiple items (numbers in Experiment 2; letters in Experiment 3) are stored in working memory in a serially organized way that the attentional cueing effect is observed as a function of serial working memory position. These observations suggest that the "attentional SNARC-effect" is strongly working memory based. Implications for theories on the mental representation of numbers are discussed.

  11. A working memory account of the interaction between numbers and spatial attention.

    PubMed

    van Dijck, Jean-Philippe; Abrahamse, Elger L; Acar, Freya; Ketels, Boris; Fias, Wim

    2014-01-01

    Rather than reflecting the long-term memory construct of a mental number line, it has been proposed that the relation between numbers and space is of a more temporary nature and constructed in working memory during task execution. In three experiments we further explored the viability of this working memory account. Participants performed a speeded dot detection task with dots appearing left or right, while maintaining digits or letters in working memory. Just before presentation of the dot, these digits or letters were used as central cues. These experiments show that the "attentional SNARC-effect" (where SNARC is the spatial-numerical association of response codes) is not observed when only the lastly perceived number cue--and no serially ordered sequence of cues--is maintained in working memory (Experiment 1). It is only when multiple items (numbers in Experiment 2; letters in Experiment 3) are stored in working memory in a serially organized way that the attentional cueing effect is observed as a function of serial working memory position. These observations suggest that the "attentional SNARC-effect" is strongly working memory based. Implications for theories on the mental representation of numbers are discussed. PMID:24749504

  12. Can conceptual congruency effects between number, time, and space be accounted for by polarity correspondence?

    PubMed

    Santiago, Julio; Lakens, Daniël

    2015-03-01

    Conceptual congruency effects have been interpreted as evidence for the idea that the representations of abstract conceptual dimensions (e.g., power, affective valence, time, number, importance) rest on more concrete dimensions (e.g., space, brightness, weight). However, an alternative theoretical explanation based on the notion of polarity correspondence has recently received empirical support in the domains of valence and morality, which are related to vertical space (e.g., good things are up). In the present study we provide empirical arguments against the applicability of the polarity correspondence account to congruency effects in two conceptual domains related to lateral space: number and time. Following earlier research, we varied the polarity of the response dimension (left-right) by manipulating keyboard eccentricity. In a first experiment we successfully replicated the congruency effect between vertical and lateral space and its interaction with response eccentricity. We then examined whether this modulation of a concrete-concrete congruency effect can be extended to two types of concrete-abstract effects, those between left-right space and number (in both parity and magnitude judgment tasks), and temporal reference. In all three tasks response eccentricity failed to modulate the congruency effects. We conclude that polarity correspondence does not provide an adequate explanation of conceptual congruency effects in the domains of number and time.

  13. Assigning unique identification numbers to new user accounts and groups in a computing environment with multiple registries

    DOEpatents

    DeRobertis, Christopher V.; Lu, Yantian T.

    2010-02-23

    A method, system, and program storage device for creating a new user account or user group with a unique identification number in a computing environment having multiple user registries is provided. In response to receiving a command to create a new user account or user group, an operating system of a clustered computing environment automatically checks multiple registries configured for the operating system to determine whether a candidate identification number for the new user account or user group has been assigned already to one or more existing user accounts or groups, respectively. The operating system automatically assigns the candidate identification number to the new user account or user group created in a target user registry if the checking indicates that the candidate identification number has not been assigned already to any of the existing user accounts or user groups, respectively.

  14. Accountability.

    ERIC Educational Resources Information Center

    Mullen, David J., Ed.

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

  15. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  16. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

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

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

    PubMed

    Quintana, Olga; Ortiz, Cesar A

    2003-03-01

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

  18. Soil conservation service curve number: How to take into account spatial and temporal variability

    NASA Astrophysics Data System (ADS)

    Rianna, M.; Orlando, D.; Montesarchio, V.; Russo, F.; Napolitano, F.

    2012-09-01

    The most commonly used method to evaluate rainfall excess, is the Soil Conservation Service (SCS) runoff curve number model. This method is based on the determination of the CN valuethat is linked with a hydrological soil group, cover type, treatment, hydrologic condition and antecedent runoff condition. To calculate the antecedent runoff condition the standard procedure needs to calculate the rainfall over the entire basin during the five days previous to the beginning of the event in order to simulate and then to use that volume of rainfall to calculate the antecedent moisture condition (AMC). This is necessary in order to obtain the correct curve number value. The value of the modified parameter is then kept constant throughout the whole event. The aim of this work is to evaluate the possibility of improving the curve number method. The various assumptions are focused on modifying those related to rainfall and the determination of an AMC condition and their role in the determination of the value of the curve number parameter. In order to consider the spatial variability we assumed that the rainfall which influences the AMC and the CN value does not account for the rainfall over the entire basin, but for the rainfall within a single cell where the basin domain is discretized. Furthermore, in order to consider the temporal variability of rainfall we assumed that the value of the CN of the single cell is not maintained constant during the whole event, but instead varies throughout it according to the time interval used to define the AMC conditions.

  19. Growth of Accountable Care Organizations in California: Number, Characteristics, and State Regulation.

    PubMed

    Fulton, Brent D; Pegany, Vishaal; Keolanui, Beth; Scheffler, Richard M

    2015-08-01

    Accountable care organizations (ACOs) result in physician organizations' and hospitals' receiving risk-based payments tied to costs, health care quality, and patient outcomes. This article (1) describes California ACOs within Medicare, the commercial market, and Medi-Cal and the safety net; (2) discusses how ACOs are regulated by the California Department of Managed Health Care and the California Department of Insurance; and (3) analyzes the increase of ACOs in California using data from Cattaneo and Stroud. While ACOs in California are well established within Medicare and the commercial market, they are still emerging within Medi-Cal and the safety net. Notwithstanding, the state has not enacted a law or issued a regulation specific to ACOs; they are regulated under existing statutes and regulations. From August 2012 to February 2014, the number of lives covered by ACOs increased from 514,100 to 915,285, representing 2.4 percent of California's population, including 10.6 percent of California's Medicare fee-for-service beneficiaries and 2.3 percent of California's commercially insured lives. By emphasizing health care quality and patient outcomes, ACOs have the potential to build and improve on California's delegated model. If recent trends continue, ACOs will have a greater influence on health care delivery and financial risk sharing in California.

  20. Data, Numbers and Accountability: The Complexity, Nature and Effects of Data Use in Schools

    ERIC Educational Resources Information Center

    Hardy, Ian

    2015-01-01

    This article draws upon research in one school in Queensland, Australia, to explore how the push to data influences teacher work and subsequent student learning. This "rise of data," often oriented towards "external" and performative processes of accountability, exhibits itself in many ways, but is particularly evident in…

  1. Neoliberal Accountability and the Politics of Boys' Underachievement: Steering Policy by Numbers in the Ontario Context

    ERIC Educational Resources Information Center

    Martino, Wayne; Rezai-Rashti, Goli

    2012-01-01

    In this paper, we provide a particular critique of policy-making processes related to addressing the gender achievement gap in the Ontario context. The focus is on tracing the effects of a neoliberal regime of accountability in terms of the designation of boys as a disadvantaged group alongside other minority groups who have historically faced…

  2. Quality, Social Justice and Accountability in Education Worldwide. BCES Conference Books, Volume 13, Number 2

    ERIC Educational Resources Information Center

    Chigisheva, Oksana, Ed.; Popov, Nikolay, Ed.

    2015-01-01

    This proceedings is divided into two parts. Volume 13, Number 1 contains papers presented at the thirteenth annual international conference of the Bulgarian Comparative Education Society (BCES) held in Sofia, Bulgaria June 10-13, 2015. Volume 13, Number 2 contains papers presented at the third International Partner Conference, organised by the…

  3. A vortex model for Richtmyer-Meshkov instability accounting for finite Atwood number

    NASA Astrophysics Data System (ADS)

    Likhachev, Oleg A.; Jacobs, Jeffrey W.

    2005-03-01

    The vortex model developed by Jacobs and Sheeley ["Experimental study of incompressible Richtmyer-Meshkov instability," Phys. Fluids 8, 405 (1996)] is essentially a solution to the governing equations for the case of a uniform density fluid. Thus, this model strictly speaking only applies to the case of vanishing small Atwood number. A modification to this model for small to finite Atwood number is proposed in which the vortex row utilized is perturbed such that the vortex spacing is smaller across the spikes and larger across the bubbles, a fact readily observed in experimental images. It is shown that this modification more effectively captures the behavior of experimental amplitude measurements, especially when compared with separate bubble and spike data. In addition, it is shown that this modification will cause the amplitude to deviate from the logarithmic result given by the heuristic models at late time.

  4. Frequent loss of lineages and deficient duplications accounted for low copy number of disease resistance genes in Cucurbitaceae

    PubMed Central

    2013-01-01

    Background The sequenced genomes of cucumber, melon and watermelon have relatively few R-genes, with 70, 75 and 55 copies only, respectively. The mechanism for low copy number of R-genes in Cucurbitaceae genomes remains unknown. Results Manual annotation of R-genes in the sequenced genomes of Cucurbitaceae species showed that approximately half of them are pseudogenes. Comparative analysis of R-genes showed frequent loss of R-gene loci in different Cucurbitaceae species. Phylogenetic analysis, data mining and PCR cloning using degenerate primers indicated that Cucurbitaceae has limited number of R-gene lineages (subfamilies). Comparison between R-genes from Cucurbitaceae and those from poplar and soybean suggested frequent loss of R-gene lineages in Cucurbitaceae. Furthermore, the average number of R-genes per lineage in Cucurbitaceae species is approximately 1/3 that in soybean or poplar. Therefore, both loss of lineages and deficient duplications in extant lineages accounted for the low copy number of R-genes in Cucurbitaceae. No extensive chimeras of R-genes were found in any of the sequenced Cucurbitaceae genomes. Nevertheless, one lineage of R-genes from Trichosanthes kirilowii, a wild Cucurbitaceae species, exhibits chimeric structures caused by gene conversions, and may contain a large number of distinct R-genes in natural populations. Conclusions Cucurbitaceae species have limited number of R-gene lineages and each genome harbors relatively few R-genes. The scarcity of R-genes in Cucurbitaceae species was due to frequent loss of R-gene lineages and infrequent duplications in extant lineages. The evolutionary mechanisms for large variation of copy number of R-genes in different plant species were discussed. PMID:23682795

  5. Adjustment to the Curve Number Nrcs-Cn to Account for the Vegetation Effect on the Hydrological Processes

    NASA Astrophysics Data System (ADS)

    Gonzalez, A.; Temimi, M.; Khanbilvardi, R.

    2012-12-01

    The objective of this work is to develop an approach that makes use of remotely sensed Greenness Fraction (GF) as a proxy for the vegetation density to automatically adjust the Curve Number model (NRCS-CN) to account for the effect of the changes in vegetation growth on hydrological processes. Daily gauged precipitation-runoff pairs (1948 to 2003) from the MOdel Parameter Estimation EXperiment dataset (MOPEX) over 26 watersheds across the U.S. were used to estimate monthly averaged CNs (CNsim) and then compared to the monthly GF. An adjustment factor was then proposed for the typical static CN inputs which do not account for the vegetation growth over time; the result was a vegetation-adjusted CN (CNveg adj). The improvement in the performance of the NRCS-CN methodology was assessed. The results evidence how the CNveg adj compensates the underestimation of the standard CN (CNstd). The ratio of the estimated runoff using the CNstd (Qstd) to the observed runoff (Qobs) was 0.36; while with the CNveg adj (Qveg adj) was 0.98. The correlation coefficient of simulated and observed runoff when using CNstd and CNveg adj, was 0.42 and 0.92, respectively. Likewise, the Nash-Sutcliffe coefficient of Qstd was -0.92 and 0.85 for Qveg adj. This implies that the adjustment to the CN is crucial for improved hydrological modeling and, therefore, for flood and flash flood monitoring and forecasting.

  6. Accounting for Parcel-Allocation Variability in Practice: Combining Sources of Uncertainty and Choosing the Number of Allocations.

    PubMed

    Sterba, Sonya K; Rights, Jason D

    2016-01-01

    Item parceling remains widely used under conditions that can lead to parcel-allocation variability in results. Hence, researchers may be interested in quantifying and accounting for parcel-allocation variability within sample. To do so in practice, three key issues need to be addressed. First, how can we combine sources of uncertainty arising from sampling variability and parcel-allocation variability when drawing inferences about parameters in structural equation models? Second, on what basis can we choose the number of repeated item-to-parcel allocations within sample? Third, how can we diagnose and report proportions of total variability per estimate arising due to parcel-allocation variability versus sampling variability? This article addresses these three methodological issues. Developments are illustrated using simulated and empirical examples, and software for implementing them is provided.

  7. Holding Charter Authorizers Accountable: Why It Is Important and How It Might Be Done. NCSRP White Paper Series, Number 1

    ERIC Educational Resources Information Center

    Lake, Robin J.

    2006-01-01

    This paper takes on the question of whether and how school authorizers should be held accountable for their own performance. The author presents reasons why scrutiny and accountability are needed not only for schools but also for chartering agencies, identifies what types of accountability are present now, and offers ideas for ways accountability…

  8. A+ Accounts: More Educational Opportunity, Not More Bureaucracy [and] Executive Summary. The Heritage Foundation Backgrounder, Number 1172.

    ERIC Educational Resources Information Center

    Shokraii, Nina H.; Youssef, Sarah E.

    The "A+ Accounts" offer parents and concerned citizens a new way to invest in a child's education from kindergarten through 12th grade. Under this plan, families, single parents, or anyone earning less than $95,000 annually ($150,000 on joint tax returns) could deposit up to $2,000 per child in after-tax income into interest-bearing savings…

  9. Load-pull measurement analysis of AlGaN/GaN HEMT taking into account number of gate fingers

    NASA Astrophysics Data System (ADS)

    Tiwat, Pongthavornkamol; Guoguo, Liu; Tingting, Yuan; Yingkui, Zheng; Xinyu, Liu

    2016-06-01

    This paper investigates load-pull measurement of AlGaN/GaN high electron mobility transistors (HEMTs) at different numbers of gate fingers. Scalable small-signal models are extracted to analyze the relationship between each model's parameters and the number of device's gate fingers. The simulated S-parameters from the small-signal models are compared with the reflection coefficients measured from the load-pull measurement system at X-band frequencies of 8.8 and 10.4 GHz. The dependency between the number of device's gate fingers and load-pull characterization is presented. Project supported by the National Natural Science Foundation of China (No. 61204086).

  10. Dramatic Number Variation of R Genes in Solanaceae Species Accounted for by a Few R Gene Subfamilies

    PubMed Central

    Wei, Chunhua; Chen, Jiongjiong; Kuang, Hanhui

    2016-01-01

    Most disease resistance genes encode nucleotide-binding-site (NBS) and leucine-rich-repeat (LRR) domains, and the NBS-LRR encoding genes are often referred to as R genes. Using newly developed approach, 478, 485, 1,194, 1,665, 2,042 and 374 R genes were identified from the genomes of tomato Heinz1706, wild tomato LA716, potato DM1-3, pepper Zunla-1 and wild pepper Chiltepin and tobacco TN90, respectively. The majority of R genes from Solanaceae were grouped into 87 subfamilies, including 16 TIR-NBS-LRR (TNL) and 71 non-TNL subfamilies. Each subfamily was annotated manually, including identification of intron/exon structure and intron phase. Interestingly, TNL subfamilies have similar intron phase patterns, while the non-TNL subfamilies have diverse intron phase due to frequent gain of introns. Prevalent presence/absence polymorphic R gene loci were found among Solanaceae species, and an integrated map with 427 R loci was constructed. The pepper genome (2,042 in Chiltepin) has at least four times of R genes as in tomato (478 in Heinz1706). The high number of R genes in pepper genome is due to the amplification of R genes in a few subfamilies, such as the Rpi-blb2 and BS2 subfamilies. The mechanism underlying the variation of R gene number among different plant genomes is discussed. PMID:26849045

  11. Dramatic Number Variation of R Genes in Solanaceae Species Accounted for by a Few R Gene Subfamilies.

    PubMed

    Wei, Chunhua; Chen, Jiongjiong; Kuang, Hanhui

    2016-01-01

    Most disease resistance genes encode nucleotide-binding-site (NBS) and leucine-rich-repeat (LRR) domains, and the NBS-LRR encoding genes are often referred to as R genes. Using newly developed approach, 478, 485, 1,194, 1,665, 2,042 and 374 R genes were identified from the genomes of tomato Heinz1706, wild tomato LA716, potato DM1-3, pepper Zunla-1 and wild pepper Chiltepin and tobacco TN90, respectively. The majority of R genes from Solanaceae were grouped into 87 subfamilies, including 16 TIR-NBS-LRR (TNL) and 71 non-TNL subfamilies. Each subfamily was annotated manually, including identification of intron/exon structure and intron phase. Interestingly, TNL subfamilies have similar intron phase patterns, while the non-TNL subfamilies have diverse intron phase due to frequent gain of introns. Prevalent presence/absence polymorphic R gene loci were found among Solanaceae species, and an integrated map with 427 R loci was constructed. The pepper genome (2,042 in Chiltepin) has at least four times of R genes as in tomato (478 in Heinz1706). The high number of R genes in pepper genome is due to the amplification of R genes in a few subfamilies, such as the Rpi-blb2 and BS2 subfamilies. The mechanism underlying the variation of R gene number among different plant genomes is discussed. PMID:26849045

  12. Dramatic Number Variation of R Genes in Solanaceae Species Accounted for by a Few R Gene Subfamilies.

    PubMed

    Wei, Chunhua; Chen, Jiongjiong; Kuang, Hanhui

    2016-01-01

    Most disease resistance genes encode nucleotide-binding-site (NBS) and leucine-rich-repeat (LRR) domains, and the NBS-LRR encoding genes are often referred to as R genes. Using newly developed approach, 478, 485, 1,194, 1,665, 2,042 and 374 R genes were identified from the genomes of tomato Heinz1706, wild tomato LA716, potato DM1-3, pepper Zunla-1 and wild pepper Chiltepin and tobacco TN90, respectively. The majority of R genes from Solanaceae were grouped into 87 subfamilies, including 16 TIR-NBS-LRR (TNL) and 71 non-TNL subfamilies. Each subfamily was annotated manually, including identification of intron/exon structure and intron phase. Interestingly, TNL subfamilies have similar intron phase patterns, while the non-TNL subfamilies have diverse intron phase due to frequent gain of introns. Prevalent presence/absence polymorphic R gene loci were found among Solanaceae species, and an integrated map with 427 R loci was constructed. The pepper genome (2,042 in Chiltepin) has at least four times of R genes as in tomato (478 in Heinz1706). The high number of R genes in pepper genome is due to the amplification of R genes in a few subfamilies, such as the Rpi-blb2 and BS2 subfamilies. The mechanism underlying the variation of R gene number among different plant genomes is discussed.

  13. Development of a dynamic Natural Resources Conservation Service Curve Number (NRCS-CN) to account for the vegetation and soil moisture effect on hydrological processes

    NASA Astrophysics Data System (ADS)

    Gonzalez-Alvarez, Alvaro

    This study proposes an approach that makes use of remote sensing-based products to automatically adjust the Natural Resources Conservation Service Curve Number (NRCS-CN or simply CN) hydrological model to improve runoff estimates. The CN is adjusted to account for the effect of vegetation density changes and soil moisture content on hydrological processes. The proposed approach consists of two stages; first, we propose a new method to integrate the effect of vegetation growth on hydrological processes in the determination of CN, which does not include this factor according to its standard version. Second, we investigate the adjustment of CN based on antecedent soil moisture conditions prior to rainfall events. Then, we have integrated the changes in a hydrological model to assess their impact, specifically, on FFG as their determination is based on the CN method. The MOdel Parameter Estimation EXperiment database (MOPEX ) is used to develop and test the proposed approach. The information used includes data from over 9 watersheds across the U.S., which includes the daily gauged precipitation (P) and runoff (Q ) observations from 1948 to 2003. The normalized difference vegetation index (NDVI), derived from a 5-year (1985-1990) Advanced Very High Resolution Radiometer (AVHRR) observations, has been used to estimate the Greenness Fraction (GF) as a proxy for the vegetation density. The vegetation growth throughout the year was assessed via estimation of monthly averaged CNs using P-Q pairs which were then compared to the monthly averaged GF. The improvement in the performance of the CN methodology was assessed with respect to the standard approach, which does not account for the vegetation growth over time and only uses static inputs related to soil texture and land use. The results evidenced how the vegetation-adjusted CN (CNveg adj) compensates the underestimation of the standard CN (CNstd). The correlation coefficient (R2) between the simulated and observed runoff

  14. 41 CFR 102-37.70 - How should a transferee account for the receipt of a larger or smaller number of items than...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... System (Continued) FEDERAL MANAGEMENT REGULATION PERSONAL PROPERTY 37-DONATION OF SURPLUS PERSONAL PROPERTY General Provisions Donation Overview § 102-37.70 How should a transferee account for the...

  15. 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:…

  16. A New Account of the Neurocognitive Foundations of Impairments in Space, Time, and Number Processing in Children with Chromosome 22q11.2 Deletion Syndrome

    ERIC Educational Resources Information Center

    Simon, Tony J.

    2008-01-01

    In this article, I present an updated account that attempts to explain, in cognitive processing and neural terms, the nonverbal intellectual impairments experienced by most children with deletions of chromosome 22q11.2. Specifically, I propose that this genetic syndrome leads to early developmental changes in the structure and function of clearly…

  17. Educational Accountability

    ERIC Educational Resources Information Center

    Pincoffs, Edmund L.

    1973-01-01

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

  18. 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…

  19. 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…

  20. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Supplementary accounts. 1770.12 Section 1770.12... Accounts § 1770.12 Supplementary accounts. (a) All borrowers shall maintain the supplementary accounts set forth in § 1770.15. These accounts conform in number and title with accounts prescribed in the...

  1. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Supplementary accounts. 1770.12 Section 1770.12... Accounts § 1770.12 Supplementary accounts. (a) All borrowers shall maintain the supplementary accounts set forth in § 1770.15. These accounts conform in number and title with accounts prescribed in the...

  2. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Supplementary accounts. 1770.12 Section 1770.12... Accounts § 1770.12 Supplementary accounts. (a) All borrowers shall maintain the supplementary accounts set forth in § 1770.15. These accounts conform in number and title with accounts prescribed in the...

  3. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Supplementary accounts. 1770.12 Section 1770.12... Accounts § 1770.12 Supplementary accounts. (a) All borrowers shall maintain the supplementary accounts set forth in § 1770.15. These accounts conform in number and title with accounts prescribed in the...

  4. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Supplementary accounts. 1770.12 Section 1770.12... Accounts § 1770.12 Supplementary accounts. (a) All borrowers shall maintain the supplementary accounts set forth in § 1770.15. These accounts conform in number and title with accounts prescribed in the...

  5. 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…

  6. 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.

  7. Symphony Time Accounting Resource (STAR)

    SciTech Connect

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

    1986-05-01

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

  8. Contamination of Current Accountability Systems

    ERIC Educational Resources Information Center

    McGill-Franzen, Anne; Allington, Richard

    2006-01-01

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

  9. CLO Accountability.

    ERIC Educational Resources Information Center

    Caudron, Shari

    2003-01-01

    The number of chief learning officers, mostly in Fortune 500 companies, has increased significantly in recent years. The increase does not indicate that companies are committed to strategic learning; executives want proof that it helps the bottom line. (JOW)

  10. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 50 Wildlife and Fisheries 11 2012-10-01 2012-10-01 false CCF accounts. 259.36 Section 259.36....36 CCF accounts. (a) General: Each CCF account in each scheduled depository shall have an account number, which must be reflected on the reports required by § 259.35. All CCF accounts shall be...

  11. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false CCF accounts. 259.36 Section 259.36....36 CCF accounts. (a) General: Each CCF account in each scheduled depository shall have an account number, which must be reflected on the reports required by § 259.35. All CCF accounts shall be...

  12. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 50 Wildlife and Fisheries 9 2011-10-01 2011-10-01 false CCF accounts. 259.36 Section 259.36....36 CCF accounts. (a) General: Each CCF account in each scheduled depository shall have an account number, which must be reflected on the reports required by § 259.35. All CCF accounts shall be...

  13. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 50 Wildlife and Fisheries 11 2014-10-01 2014-10-01 false CCF accounts. 259.36 Section 259.36....36 CCF accounts. (a) General: Each CCF account in each scheduled depository shall have an account number, which must be reflected on the reports required by § 259.35. All CCF accounts shall be...

  14. Financial Accountability in the Head Start Early Childhood Program. Hearing before the Committee on Education and the Workforce, U.S. House of Representatives, One Hundred Ninth Congress, First Session (April 5, 2005). Serial Number 109-6

    ERIC Educational Resources Information Center

    US House of Representatives, 2005

    2005-01-01

    The Committee on Education and the Workforce heard testimony on the financial accountability in the Head Start Early Childhood program. Statements of members were presented by: Honorable John A. Boehner, Chairman, Committee on Education and the Workforce; Honorable Michael N. Castle (R-DE); Honorable George Miller, Ranking Member, Committee on…

  15. The Fibonacci Numbers.

    ERIC Educational Resources Information Center

    Onstad, Torgeir

    1991-01-01

    After a brief historical account of Leonardo Pisano Fibonacci, some basic results concerning the Fibonacci numbers are developed and proved, and entertaining examples are described. Connections are made between the Fibonacci numbers and the Golden Ratio, biological nature, and other combinatorics examples. (MDH)

  16. Leftist Numbers

    ERIC Educational Resources Information Center

    Rich, Andrew

    2008-01-01

    The leftist number system consists of numbers with decimal digits arranged in strings to the left, instead of to the right. This system fails to be a field only because it contains zerodivisors. The same construction with prime base yields the p-adic numbers.

  17. Acute care hospitals' accountability to provincial funders.

    PubMed

    Kromm, Seija K; Ross Baker, G; Wodchis, Walter P; Deber, Raisa B

    2014-09-01

    Ontario's acute care hospitals are subject to a number of tools, including legislation and performance measurement for fiscal accountability and accountability for quality. Examination of accountability documents used in Ontario at the government, regional and acute care hospital levels reveals three trends: (a) the number of performance measures being used in the acute care hospital sector has increased significantly; (b) the focus of the health system has expanded from accountability for funding and service volumes to include accountability for quality and patient safety; and (c) the accountability requirements are misaligned at the different levels. These trends may affect the success of the accountability approach currently being used.

  18. Acute care hospitals' accountability to provincial funders.

    PubMed

    Kromm, Seija K; Ross Baker, G; Wodchis, Walter P; Deber, Raisa B

    2014-09-01

    Ontario's acute care hospitals are subject to a number of tools, including legislation and performance measurement for fiscal accountability and accountability for quality. Examination of accountability documents used in Ontario at the government, regional and acute care hospital levels reveals three trends: (a) the number of performance measures being used in the acute care hospital sector has increased significantly; (b) the focus of the health system has expanded from accountability for funding and service volumes to include accountability for quality and patient safety; and (c) the accountability requirements are misaligned at the different levels. These trends may affect the success of the accountability approach currently being used. PMID:25305386

  19. Hierarchical number estimation.

    PubMed

    Friedenberg, Jay; Limratana, William

    2005-01-01

    We investigated number estimation using dot patterns grouped by proximity into larger clusters. Participants estimated the number of dots and clusters in separate trials. Estimation was most accurate when the numbers of elements on both scales were the same. When the number of elements on the unattended scale was higher, overestimation occurred. Conversely, when the number of elements on the unattended scale was lower, underestimation occurred. In Experiment 2, response cues were blocked to reduce any tendency toward attending the irrelevant level. The results were essentially unchanged, indicating response confusion alone cannot account for the effect. The data support the existence of an opposite scale effect in which the number of elements at the unattended level influence the processing of number.

  20. 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…

  1. Number Time

    ERIC Educational Resources Information Center

    Herrera, Terese A.

    2004-01-01

    This article features Number Time, a site developed by the British Broadcasting Corporation (BBC) for young mathematics learners, located at www.bbc.co.uk/schools/numbertime. The site uses interactive animation to help children in pre-K through grade 2 understand and practice number basics. Users will find online games, videos that tell number…

  2. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... made by citing the account numbers to the right of the decimal point; e.g., Account 2232 rather than... FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.20 Numbering convention. (a) The number “32” (appearing to the left of the first decimal point) indicates the part number. (b) The numbers...

  3. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... made by citing the account numbers to the right of the decimal point; e.g., Account 2232 rather than... FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.20 Numbering convention. (a) The number “32” (appearing to the left of the first decimal point) indicates the part number. (b) The numbers...

  4. 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.

  5. Computerized classified document accountability

    SciTech Connect

    Norris, C.B.; Lewin, R.

    1988-08-01

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

  6. Numbers Sense

    ERIC Educational Resources Information Center

    Kathotia, Vinay

    2009-01-01

    This article reports on work undertaken by schools as part of Qualifications and Curriculum Authority's (QCA's) "Engaging mathematics for all learners" project. The goal was to use in the classroom, materials and approaches from a Royal Institution (Ri) Year 10 master-class, "Number Sense", which was inspired by examples from Michael Blastland and…

  7. Numbers, Please!

    ERIC Educational Resources Information Center

    Thelin, John R.

    2013-01-01

    What topic would you choose if you had the luxury of writing forever? In this article, John Thelin provides his response: He would opt to write about the history of higher education in a way that relies on quantitative data. "Numbers, please!" is his research request in taking on a longitudinal study of colleges and universities over…

  8. Number Guessing

    ERIC Educational Resources Information Center

    Sezin, Fatin

    2009-01-01

    It is instructive and interesting to find hidden numbers by using different positional numeration systems. Most of the present guessing techniques use the binary system expressed as less-than, greater-than or present-absent type information. This article describes how, by employing four cards having integers 1-64 written in different colours, one…

  9. 7 CFR 46.20 - Lot numbers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Lot numbers. 46.20 Section 46.20 Agriculture... Receivers § 46.20 Lot numbers. An identifying lot number shall be assigned to each shipment of produce to be sold on consignment or joint account or for the account of another person or firm. A lot number...

  10. 7 CFR 46.20 - Lot numbers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 2 2011-01-01 2011-01-01 false Lot numbers. 46.20 Section 46.20 Agriculture... Receivers § 46.20 Lot numbers. An identifying lot number shall be assigned to each shipment of produce to be sold on consignment or joint account or for the account of another person or firm. A lot number...

  11. 37 CFR 1.25 - Deposit accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  12. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., present address, date and place of birth, father's full name, mother's full name before marriage, and the... known address, date and place of birth, father's full name, mother's full name before marriage, the... employee's services for the employer consist solely of agricultural labor, domestic service in a...

  13. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., present address, date and place of birth, father's full name, mother's full name before marriage, and the... known address, date and place of birth, father's full name, mother's full name before marriage, the... employee's services for the employer consist solely of agricultural labor, domestic service in a...

  14. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., present address, date and place of birth, father's full name, mother's full name before marriage, and the... known address, date and place of birth, father's full name, mother's full name before marriage, the... employee's services for the employer consist solely of agricultural labor, domestic service in a...

  15. Documentation and Accountability: The Shift from Numbers to Indexed Narratives

    ERIC Educational Resources Information Center

    Forman, George

    2010-01-01

    As currently written, early childhood learning standards have little discriminative power and create a mindset that children have skills, rather than minds. In order for behaviors to be compared across different programs, the behavioral indicators necessarily are written as often-cited skills rather than unique appropriations of intelligent…

  16. 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 improving…

  17. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY SUPPLIES AND EQUIPMENT LOAN OF ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... number and shipping document number. (b) Shipment of loaned materiel. (1) Loaned Army materiel will...

  18. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY SUPPLIES AND EQUIPMENT LOAN OF ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... number and shipping document number. (b) Shipment of loaned materiel. (1) Loaned Army materiel will...

  19. The Internationalization of Introductory Accounting Textbooks.

    ERIC Educational Resources Information Center

    Bracken, Robert M.; Urbancic, Frank R.

    1997-01-01

    Analysis of 24 introductory accounting textbooks identified number and percentage of pages and chapters with international content. Financial accounting books generally had the most international content. There were wide variations in topics presented, extent of coverage, and number of relevant assignments. (SK)

  20. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

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

  1. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  2. 47 CFR 32.6622 - Number services.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Number services. 32.6622 Section 32.6622... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6622 Number services. This account shall include costs incurred in providing customer number and classified listings. This...

  3. 47 CFR 32.6622 - Number services.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Number services. 32.6622 Section 32.6622... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6622 Number services. This account shall include costs incurred in providing customer number and classified listings. This...

  4. The Nature and Origins of Students' Perceptions of Accountants

    ERIC Educational Resources Information Center

    Hunt, Steven C.; Falgiani, A. Anthony; Intrieri, Robert C.

    2004-01-01

    In this research, the authors examined accounting and nonaccounting majors' impressions of accountants through a survey listing 58 characteristics. The results show that many students stereotypically perceived accountants as numbers crunchers and that nonaccounting majors held more negative perceptions of accountants than did accounting majors.…

  5. Negotiations and Accountability

    ERIC Educational Resources Information Center

    Hough, Charles R.

    1971-01-01

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

  6. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

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

  7. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

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

  8. 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,…

  9. 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…

  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. Research Assessments and Rankings: Accounting for Accountability in "Higher Education Ltd"

    ERIC Educational Resources Information Center

    Singh, Geeta

    2008-01-01

    Over the past two decades, higher education in advanced capitalist societies has undergone a process of radical "reform". A key element of this reform has been the introduction of a number of accounting-based techniques in the pursuit of improved accountability and transparency. While the "old" accounting was to do with stewardship, the "new"…

  12. Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns

    ERIC Educational Resources Information Center

    Okpechi, Simeon O.; Belmasrour, Rachid

    2011-01-01

    In the past twenty years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. Retention has been a major issue. This study explores how the perception of their status, investments and…

  13. Moving to micro-based cost accounting.

    PubMed

    Baird, P J; Kazamek, T J

    1988-03-01

    Cost accounting information is needed for flexible budgeting, productivity management, contracting with third party payors, physician evaluation, and investment and divestment decisions. This article discusses why an increasing number of hospital managers are turning to microcomputer-based accounting systems as solutions to these growing needs.

  14. Standards-Based Accountability Systems. Policy Brief.

    ERIC Educational Resources Information Center

    Stapleman, Jan

    This policy brief summarizes research results and provides guidance regarding decisions associated with school accountability. Unlike previous notions of accountability, a standards-based system examines outputs, such as student performance and graduation rates, as well as inputs like the amount of instructional time or the number of books in the…

  15. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... accountable property officer (lender). (36-39) Julian date. (40-43) Serial number. 44 “N” for nonrecurring... shipment, DOD and Federal agencies will refer to AR 55-38 for specific instructions. (2) Damage or...

  16. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

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

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

  17. 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…

  18. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

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

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

  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" (Judith Warren…

  20. The Accountability Illusion: Arizona

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  1. 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…

  2. 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…

  3. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

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

  4. The Accountability Illusion: California

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  5. Accountability for What?

    ERIC Educational Resources Information Center

    Knowles, Rex; Knowles; Trudy

    2001-01-01

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

  6. The Evolution of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2011-01-01

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

  7. 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…

  8. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or its designee. (b) Special account identification. The name, address, business phone, and for... organization of the person and the person's principal business or occupation; (iii) Account numbers and account... paragraphs (b)(2) or (b)(2)(iv) of this section; or (3) The account controller, if trading of the...

  9. 17 CFR 17.01 - Special account designation and identification.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... or its designee. (b) Special account identification. The name, address, business phone, and for... organization of the person and the person's principal business or occupation; (iii) Account numbers and account... paragraphs (b)(2) or (b)(2)(iv) of this section; or (3) The account controller, if trading of the...

  10. Accountability and Primary Healthcare

    PubMed Central

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

    2014-01-01

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

  11. Accountability and primary healthcare.

    PubMed

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

    2014-09-01

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

  12. What exactly do numbers mean?

    PubMed Central

    Huang, Yi Ting; Spelke, Elizabeth; Snedeker, Jesse

    2014-01-01

    Number words are generally used to refer to the exact cardinal value of a set, but cognitive scientists disagree about their meanings. Although most psychological analyses presuppose that numbers have exact semantics (two means EXACTLY TWO), many linguistic accounts propose that numbers have lower-bounded semantics (AT LEAST TWO), and that speakers restrict their reference through a pragmatic inference (scalar implicature). We address this debate through studies of children who are in the process of acquiring the meanings of numbers. Adults and 2- and 3-year-olds were tested in a novel paradigm that teases apart semantic and pragmatic aspects of interpretation (the covered box task). Our findings establish that when scalar implicatures are cancelled in the critical trials of this task, both adults and children consistently give exact interpretations for number words. These results, in concert with recent work on real-time processing, provide the first unambiguous evidence that number words have exact semantics. PMID:25285053

  13. [Age-related trends in spatio-temporal structure of simple graphic movements performed in a cyclic manner at a maximal tempo. Part I. Tempo increase is accounted for by a reduction in the number of submovements in a movement cycle].

    PubMed

    Kurganskiĭ, A V; Kurganskaia, M E

    2011-01-01

    Right-handed human subjects of 4 different ages (5-6, 8-9, 11-12 yo. and adult subjects) performed simple graphical movements in a cyclic manner with maximal possible tempo. The movements differed with respect to their coordination and serial complexity and were performed by each hand while holding the stylus either by the fingers or the fist. It was found that cycle duration considerably decreased with age from the age of 5 to adulthood and the amount of the age-related gain in the performance rate depended on which hand (right vs. left) and/or grip (fingers vs. fist) was used to perform a movement. The rate of successive submovements neither changed substantially with age nor showed any lateral asymmetry however it did depend on the movement being performed and the grip being used. The results show that the age-related trend in the cyclic movements can almost entirely be accounted for by a reduction in the number of submovements in a cycle. The results are discussed in the view of the hypothesis that considers submovements to be the building blocks of a graphical movement. PMID:21469352

  14. Accountability in delivering care.

    PubMed

    Castledine, G

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

  15. Rethinking exploitation: a process-centered account.

    PubMed

    Jansen, Lynn A; Wall, Steven

    2013-12-01

    Exploitation has become an important topic in recent discussions of biomedical and research ethics. This is due in no small measure to the influence of Alan Wertheimer's path-breaking work on the subject. This paper presents some objections to Wertheimer's account of the concept. The objections attempt to show that his account places too much emphasis on outcome-based considerations and too little on process-based considerations. Building on these objections, the paper develops an alternative process-centered account of the concept. This alternative account of exploitation takes as its point of departure the broadly Kantian notion that it is wrong to use another as an instrument for the advancement of one's own ends. It sharpens this slippery notion and adds a number of refinements to it. The paper concludes by arguing that process-centered accounts of exploitation better illuminate the ethical challenges posed by research on human subjects than outcome-centered accounts. PMID:24552077

  16. Rethinking exploitation: a process-centered account.

    PubMed

    Jansen, Lynn A; Wall, Steven

    2013-12-01

    Exploitation has become an important topic in recent discussions of biomedical and research ethics. This is due in no small measure to the influence of Alan Wertheimer's path-breaking work on the subject. This paper presents some objections to Wertheimer's account of the concept. The objections attempt to show that his account places too much emphasis on outcome-based considerations and too little on process-based considerations. Building on these objections, the paper develops an alternative process-centered account of the concept. This alternative account of exploitation takes as its point of departure the broadly Kantian notion that it is wrong to use another as an instrument for the advancement of one's own ends. It sharpens this slippery notion and adds a number of refinements to it. The paper concludes by arguing that process-centered accounts of exploitation better illuminate the ethical challenges posed by research on human subjects than outcome-centered accounts.

  17. 46 CFR 232.3 - Chart of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... is a conflict between the meaning of any term used in the Chart of Accounts in this part 232 and that... numbers or titles for their internal accounting. (Approved by the Office of Management and Budget...

  18. Computerized material accounting

    SciTech Connect

    Claborn, J.; Erkkila, B.

    1995-07-01

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

  19. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

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

  20. Thinking about Accountability

    PubMed Central

    Deber, Raisa B.

    2014-01-01

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

  1. Maturity Effects on Students' Perceptions of How Accounting Scandals Impact the Accounting Profession

    ERIC Educational Resources Information Center

    Theuri, Peter; Weickgenannt, Andrea

    2008-01-01

    This study examines the impact of recent ethical scandals on business students' perceptions of the accounting profession and related regulatory reforms, and whether such perceptions may be differentiated by maturity. Student maturity is distinguished by age, class standing, and number of accounting classes taken so far. The study results are based…

  2. By the Numbers.

    ERIC Educational Resources Information Center

    Cooper, Bruce S.; McGrath, Michael; Monahan, Brian D.; Steele, Joanne Laughlin

    1999-01-01

    Educators can learn from business people accounting models that can be applied to managerial accounting, integrated information systems, focused/activity-based costing, decentralized information, and mission-driven costing. A sidebar discusses measuring technology's impact. (MLF)

  3. 17 CFR 17.01 - Identification of special accounts, volume threshold accounts, and omnibus accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  4. 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…

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  8. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  10. 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…

  11. Number Concepts with "Number Worlds": Thickening Understandings

    ERIC Educational Resources Information Center

    Liljedahl, Peter; Sinclair, Nathalie; Zazkis, Rina

    2006-01-01

    This study focuses on the nature of preservice elementary school teachers' understandings of several concepts in elementary number theory that are evoked by a computer-based microworld called "Number Worlds". In particular, the focus is on the concepts of factor, multiple and prime number. The notion of "thickness" is examined with respect to…

  12. STAR facility tritium accountancy

    SciTech Connect

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

    2008-07-15

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

  13. STAR Facility Tritium Accountancy

    SciTech Connect

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

    2007-09-01

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

  14. 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.…

  15. 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…

  16. 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…

  17. The Accountability Illusion

    ERIC Educational Resources Information Center

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

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states have leeway to: (1) Craft their own academic standards, select their own tests, and define…

  18. Accounting for What Counts

    ERIC Educational Resources Information Center

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

    2003-01-01

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

  19. 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…

  20. Accountability: A Rationale.

    ERIC Educational Resources Information Center

    Brademas, John

    1974-01-01

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

  1. 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…

  2. 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,…

  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. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

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

  5. 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…

  6. Educational Accounting Procedures.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

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

  7. CEBAF beam loss accounting

    SciTech Connect

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

    1995-12-31

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

  8. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101)...

  9. 77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-22

    ...: Accounting System and Financial Capability Questionnaire ACTION: 30-Day Notice of Information Collection...: Accounting System and Financial Capability Questionnaire. (3) Agency form number 7120/1. Component...

  10. 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.

  11. Iowa Community Colleges Accounting Manual.

    ERIC Educational Resources Information Center

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

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

  12. Which numbers do you have in mind? Number generation is influenced by reading direction.

    PubMed

    Göbel, Silke M; Maier, Carolin A; Shaki, Samuel

    2015-09-01

    In Western participants, small numbers are associated with left and larger numbers with right space. A biological account proposes that brain asymmetries lead to these attentional asymmetries in number space. In contrast, a cultural account proposes that the direction of this association is shaped by reading direction. We explored whether number generation is influenced by reading direction in participants from a left-to-right (UK) and a right-to-left (Arab) reading culture. Participants generated numbers randomly while lying on their left and right side. The mean number generated by participants from a left-to-right reading culture was smaller when they lay on their left than on their right side, and the opposite was found for participants from a right-to-left reading culture. Asymmetries in number space observed in number generation are more compatible with a cultural than biological account.

  13. All Square Chiliagonal Numbers

    ERIC Educational Resources Information Center

    A?iru, Muniru A.

    2016-01-01

    A square chiliagonal number is a number which is simultaneously a chiliagonal number and a perfect square (just as the well-known square triangular number is both triangular and square). In this work, we determine which of the chiliagonal numbers are perfect squares and provide the indices of the corresponding chiliagonal numbers and square…

  14. 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.

  15. 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…

  16. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  17. 14 CFR Sec. 1-4 - System of accounts coding.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false System of accounts coding. Sec. 1-4 Section 1-4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number...

  18. 14 CFR Sec. 1-4 - System of accounts coding.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false System of accounts coding. Sec. 1-4 Section 1-4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number...

  19. 14 CFR Sec. 1-4 - System of accounts coding.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false System of accounts coding. Sec. 1-4 Section 1-4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number...

  20. 14 CFR Sec. 1-4 - System of accounts coding.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false System of accounts coding. Sec. 1-4 Section 1-4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number...

  1. 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

  2. Hospitals' internal accountability.

    PubMed

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

    2014-09-01

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

  3. Expansion of real numbers by algebraic numbers

    NASA Astrophysics Data System (ADS)

    Hajime, Kaneko

    2008-01-01

    In this paper we represent the fractional part of ξαn, where ξ is a nonzero real number and α is an algebraic number. By using this representation, we give new lower bounds for the distance from ξαn to the nearest integer.

  4. Numbers Defy the Law of Large Numbers

    ERIC Educational Resources Information Center

    Falk, Ruma; Lann, Avital Lavie

    2015-01-01

    As the number of independent tosses of a fair coin grows, the rates of heads and tails tend to equality. This is misinterpreted by many students as being true also for the absolute numbers of the two outcomes, which, conversely, depart unboundedly from each other in the process. Eradicating that misconception, as by coin-tossing experiments,…

  5. Teaching Elementary Accounting to Non-Accounting Majors

    ERIC Educational Resources Information Center

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

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

  6. 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,…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 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.

  9. 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.

  10. Home and community care sector accountability.

    PubMed

    Steele Gray, Carolyn; Berta, Whitney; Deber, Raisa B; Lum, Janet

    2014-09-01

    This paper focuses on accountability for the home and community care (HCC) sector in Ontario. The many different service delivery approaches, funding methods and types of organizations delivering HCC services make this sector highly heterogeneous. Findings from a document analysis and environmental scan suggest that organizations delivering HCC services face multiple accountability requirements from a wide array of stakeholders. Government stakeholders tend to rely on regulatory and expenditure instruments to hold organizations to account for service delivery. Semi-structured key informant interview respondents reported that the expenditure-based accountability tools being used carried a number of unintended consequences, both positive and negative. These include an increased organizational focus on quality, shifting care time away from clients (particularly problematic for small agencies), dissuading innovation, and reliance on performance indicators that do not adequately support the delivery of high-quality care. PMID:25305389

  11. Home and community care sector accountability.

    PubMed

    Steele Gray, Carolyn; Berta, Whitney; Deber, Raisa B; Lum, Janet

    2014-09-01

    This paper focuses on accountability for the home and community care (HCC) sector in Ontario. The many different service delivery approaches, funding methods and types of organizations delivering HCC services make this sector highly heterogeneous. Findings from a document analysis and environmental scan suggest that organizations delivering HCC services face multiple accountability requirements from a wide array of stakeholders. Government stakeholders tend to rely on regulatory and expenditure instruments to hold organizations to account for service delivery. Semi-structured key informant interview respondents reported that the expenditure-based accountability tools being used carried a number of unintended consequences, both positive and negative. These include an increased organizational focus on quality, shifting care time away from clients (particularly problematic for small agencies), dissuading innovation, and reliance on performance indicators that do not adequately support the delivery of high-quality care.

  12. 75 FR 7339 - Secondary Capital Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-19

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

  13. Accountability Is More than a Test Score

    ERIC Educational Resources Information Center

    Turnipseed, Stephan; Darling-Hammond, Linda

    2015-01-01

    The number one quality business leaders look for in employees is creativity and yet the U.S. education system undermines the development of the higher-order skills that promote creativity by its dogged focus on multiple-choice tests. Stephan Turnipseed and Linda DarlingHammond discuss the kind of rich accountability system that will help students…

  14. 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)

  15. 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…

  16. Accountability and the New Essentials.

    ERIC Educational Resources Information Center

    Dowd, Steven B.

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

  17. Accountability Left Behind

    ERIC Educational Resources Information Center

    Testani, Rocco E.; Mayes, Joshua A.

    2008-01-01

    This article describes the reversal of the dismissal of an "unfunded-mandates" challenge to the No Child Left Behind Act (NCLB) brought by the National Education Association (NEA), several of its affiliates, and a number of school districts by the United States Court of Appeals for the Sixth Circuit. The decision in "School District of the City of…

  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. 31 CFR 363.11 - Who is eligible to open a TreasuryDirect ® account?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... account manager must have a valid social security number (SSN), be 18 years of age or over, and be legally competent. An entity must have a valid SSN or employer identification number. The account owner must have...

  20. 31 CFR 363.11 - Who is eligible to open a TreasuryDirect® account?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... account manager must have a valid social security number (SSN), be 18 years of age or over, and be legally competent. An entity must have a valid SSN or employer identification number. The account owner must have...

  1. 31 CFR 363.11 - Who is eligible to open a TreasuryDirect® account?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... account manager must have a valid social security number (SSN), be 18 years of age or over, and be legally competent. An entity must have a valid SSN or employer identification number. The account owner must have...

  2. 31 CFR 363.11 - Who is eligible to open a TreasuryDirect ® account?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... account manager must have a valid social security number (SSN), be 18 years of age or over, and be legally competent. An entity must have a valid SSN or employer identification number. The account owner must have...

  3. 31 CFR 363.11 - Who is eligible to open a TreasuryDirect® account?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... account manager must have a valid social security number (SSN), be 18 years of age or over, and be legally competent. An entity must have a valid SSN or employer identification number. The account owner must have...

  4. The microphysics of accountability.

    PubMed

    Wieser, Bernhard

    2011-05-01

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

  5. Are Numbers Gendered?

    ERIC Educational Resources Information Center

    Wilkie, James E. B.; Bodenhausen, Galen V.

    2012-01-01

    We examined the possibility that nonsocial, highly generic concepts are gendered. Specifically, we investigated the gender connotations of Arabic numerals. Across several experiments, we show that the number 1 and other odd numbers are associated with masculinity, whereas the number 2 and other even numbers are associated with femininity, in ways…

  6. Building Numbers from Primes

    ERIC Educational Resources Information Center

    Burkhart, Jerry

    2009-01-01

    Prime numbers are often described as the "building blocks" of natural numbers. This article shows how the author and his students took this idea literally by using prime factorizations to build numbers with blocks. In this activity, students explore many concepts of number theory, including the relationship between greatest common factors and…

  7. Enriching Number Knowledge

    ERIC Educational Resources Information Center

    Mack, Nancy K.

    2011-01-01

    Exploring number systems of other cultures can be an enjoyable learning experience that enriches students' knowledge of numbers and number systems in important ways. It helps students deepen mental computation fluency, knowledge of place value, and equivalent representations for numbers. This article describes how the author designed her…

  8. Graspable Objects Shape Number Processing

    PubMed Central

    Ranzini, Mariagrazia; Lugli, Luisa; Anelli, Filomena; Carbone, Rossella; Nicoletti, Roberto; Borghi, Anna M.

    2011-01-01

    The field of numerical cognition represents an interesting case for action-based theories of cognition, since number is a special kind of abstract concept. Several studies have shown that within the parietal lobes adjacent neural regions code numerical magnitude and grasping-related information. This anatomical proximity between brain areas involved in number and sensorimotor processes may account for interactions between numerical magnitude and action. In particular, recent studies have demonstrated a causal role of action perception on numerical magnitude processing. If objects are represented in terms of actions (affordances), the causal role of action on number processing should extend to the case of objects affordances. This study investigates the relationship between numbers and objects affordances in two experiments, without (Experiment 1) or with (Experiment 2) the requirement of an action (i.e., participants were asked to hold an object in their hands during the task). The task consisted in repeating aloud the odd or even digit within a pair depending on the type of the preceding or following object. Order of presentation (object–number vs. number–object), Object type (graspable vs. ungraspable), Object size (small vs. large), and Numerical magnitude (small vs. large) were manipulated for each experiment. Experiment 1 showed a facilitation – in terms of quicker responses – for graspable over ungraspable objects preceded by numbers, and an effect of numerical magnitude after the presentation of graspable objects. Experiment 2 demonstrated that the action execution enhanced overall the sensitivity to numerical magnitude, and that at the same time it interfered with the effects of objects affordances on number processing. Overall, these findings demonstrate that numbers and graspable objects are strongly interrelated, supporting the view that abstract concepts may be grounded in the motor experience. PMID:22164141

  9. How Does Working Memory Enable Number-Induced Spatial Biases?

    PubMed Central

    Abrahamse, Elger; van Dijck, Jean-Philippe; Fias, Wim

    2016-01-01

    Number-space associations are a robust observation, but their underlying mechanisms remain debated. Two major accounts have been identified. First, spatial codes may constitute an intrinsic part of number representations stored in the brain – a perspective most commonly referred to as the Mental Number Line account. Second, spatial codes may be generated at the level of working memory when number (or other) representations are coordinated in function of a specific task. The aim of the current paper is twofold. First, whereas a pure Mental Number Line account cannot capture the complexity of observations reported in the literature, we here explore if and how a pure working memory account can suffice. Second, we make explicit (more than in our earlier work) the potential building blocks of such a working memory account, thereby providing clear and concrete foci for empirical efforts to test the feasibility of the account. PMID:27445937

  10. How Does Working Memory Enable Number-Induced Spatial Biases?

    PubMed

    Abrahamse, Elger; van Dijck, Jean-Philippe; Fias, Wim

    2016-01-01

    Number-space associations are a robust observation, but their underlying mechanisms remain debated. Two major accounts have been identified. First, spatial codes may constitute an intrinsic part of number representations stored in the brain - a perspective most commonly referred to as the Mental Number Line account. Second, spatial codes may be generated at the level of working memory when number (or other) representations are coordinated in function of a specific task. The aim of the current paper is twofold. First, whereas a pure Mental Number Line account cannot capture the complexity of observations reported in the literature, we here explore if and how a pure working memory account can suffice. Second, we make explicit (more than in our earlier work) the potential building blocks of such a working memory account, thereby providing clear and concrete foci for empirical efforts to test the feasibility of the account. PMID:27445937

  11. Number Sense Made Simple Using Number Patterns

    ERIC Educational Resources Information Center

    Su, Hui Fang Huang; Marinas, Carol; Furner, Joseph

    2011-01-01

    This article highlights investigating intriguing number patterns utilising an emerging technology called the Square Tool. Mathematics teachers of grades K-12 will find the Square Tool useful in making connections and bridging the gap from the concrete to the abstract. Pattern recognition helps students discover various mathematical concepts. With…

  12. 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…

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

    ERIC Educational Resources Information Center

    Roberts, Nancy C.

    2002-01-01

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

  14. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  15. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  17. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  2. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 143, Other accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  10. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. All square chiliagonal numbers

    NASA Astrophysics Data System (ADS)

    Aṣiru, Muniru A.

    2016-10-01

    A square chiliagonal number is a number which is simultaneously a chiliagonal number and a perfect square (just as the well-known square triangular number is both triangular and square). In this work, we determine which of the chiliagonal numbers are perfect squares and provide the indices of the corresponding chiliagonal numbers and square numbers. The study revealed that the determination of square chiliagonal numbers naturally leads to a generalized Pell equation x2 - Dy2 = N with D = 1996 and N = 9962, and has six fundamental solutions out of which only three yielded integer values for use as indices of chiliagonal numbers. The crossing/independent recurrence relations satisfied by each class of indices of the corresponding chiliagonal numbers and square numbers are obtained. Finally, the generating functions serve as a clothesline to hang up the indices of the corresponding chiliagonal numbers and square numbers for easy display and this was used to obtain the first few sequence of square chiliagonal numbers.

  12. 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.

  13. 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.

  14. Holding services to account

    PubMed Central

    Clegg, J

    2008-01-01

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

  15. 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.

  16. Number projection method

    SciTech Connect

    Kaneko, K.

    1987-02-01

    A relationship between the number projection and the shell model methods is investigated in the case of a single-j shell. We can find a one-to-one correspondence between the number projected and the shell model states.

  17. Making decisions from numbers

    SciTech Connect

    Somers, E.

    1987-03-01

    Regulatory agencies require numbers to provide health protection. The manner in which these numbers are derived from animal experiments and human epidemiology is considered together with the limitations and inadequacies of these numbers. Some recent examples of risk assessment in Canada are given including asbestos, drinking water, and indoor air quality. The value of these numbers in providing a measure of the hazard in a wider perspective is stressed, although they can never be the sole determinant of public policy.

  18. How to Professionalize Accounting Programs

    ERIC Educational Resources Information Center

    Allyn, Robert G.

    1977-01-01

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

  19. 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…

  20. 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…

  1. An Accounting Writing Proficiency Survey

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  2. Mastering the Vocabulary of Accounting.

    ERIC Educational Resources Information Center

    Tischler, Helene

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

  3. 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....

  4. The Remarkable Number "1"

    ERIC Educational Resources Information Center

    Allen, G. Donald

    2014-01-01

    In human history, the origin of the numbers came from definite practical needs. Indeed, there is strong evidence that numbers were created before writing. The number "1", dating back at least 20,000 years, was found as a counting symbol on a bone. The famous statement by the German mathematician Leopold Kronecker (1823-1891), "God…

  5. Sum-Difference Numbers

    ERIC Educational Resources Information Center

    Shi, Yixun

    2010-01-01

    Starting with an interesting number game sometimes used by school teachers to demonstrate the factorization of integers, "sum-difference numbers" are defined. A positive integer n is a "sum-difference number" if there exist positive integers "x, y, w, z" such that n = xy = wz and x ? y = w + z. This paper characterizes all sum-difference numbers…

  6. Discovery: Prime Numbers

    ERIC Educational Resources Information Center

    de Mestre, Neville

    2008-01-01

    Prime numbers are important as the building blocks for the set of all natural numbers, because prime factorisation is an important and useful property of all natural numbers. Students can discover them by using the method known as the Sieve of Eratosthenes, named after the Greek geographer and astronomer who lived from c. 276-194 BC. Eratosthenes…

  7. Estimating Large Numbers

    ERIC Educational Resources Information Center

    Landy, David; Silbert, Noah; Goldin, Aleah

    2013-01-01

    Despite their importance in public discourse, numbers in the range of 1 million to 1 trillion are notoriously difficult to understand. We examine magnitude estimation by adult Americans when placing large numbers on a number line and when qualitatively evaluating descriptions of imaginary geopolitical scenarios. Prior theoretical conceptions…

  8. Number Relationships in Preschool

    ERIC Educational Resources Information Center

    Jung, Myoungwhon

    2011-01-01

    When a child understands number relationships, he or she comprehends the meaning of numbers by developing multiple, flexible ways of representing them. The importance of developing number relationships in the early years has been highlighted because it helps children build a good foundation for developing a more sophisticated understanding of…

  9. 12 CFR 390.281 - Account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  10. 12 CFR 161.2 - Account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  11. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  12. 12 CFR 161.2 - Account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  13. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  14. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  15. 12 CFR 161.2 - Account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  16. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  17. 12 CFR 390.281 - Account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  18. 12 CFR 390.281 - Account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  19. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  20. Why good accountants do bad audits.

    PubMed

    Bazerman, Max H; Loewenstein, George; Moore, Don A

    2002-11-01

    On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment.

  1. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2009.

    PubMed

    Fronstin, Paul

    2010-06-01

    ASSET LEVELS GROWING: In 2009, there was $7.1 billion in consumer-driven health plans (CDHPs), which include health savings accounts (or HSAs) and health reimbursement arrangements (or HRAs), spread across 5 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2008, when 4.2 million accounts held $5.7 billion in assets. AVERAGE ACCOUNT BALANCE LEVELING OFF: Increases in average account balances appear to have leveled off. In 2006, account balances averaged $696. They increased to $1320 in 2007, a 90 percent increase. Account balances averaged $1356 in 2008 and $1419 in 2009, 3 percent and 5 percent increases, respectively. TYPICAL ENROLLEE: The typical CDHP enrollee was more likely than traditional plan enrollees to be young, unmarried, higher-income, educated, and exhibit healthy behavior. No differences were found between CDHPs enrollees and traditional plan enrollees with respect to gender, race, and presence of children. MORE ROLLOVERS: Overall, the number of people with a rollover, as well as the total level of assets being rolled over, have been increasing. The average rollover increased from $592 in 2006 to $1295 in 2009. DIFFERENCES IN ACCOUNT BALANCES: Men tend to have higher account balances than women, account balances increase with household income, education has a significant impact on account balances independent of income and other variables, and no statistically significant differences in account balances were found by smoking, obesity, or the presence of chronic health conditions. Individuals who developed a budget to manage their health care expenses had a higher account balance ($1726) than those who did not ($1428), but otherwise, no statistically significant differences in average account balances were found between individuals who exhibited various aspects of cost-conscious decision-making behaviors and those who did not. DIFFERENCES IN ROLLOVER AMOUNTS: Men rolled over more money than

  2. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

    ... Harmonization Rule. The final rule was published at 76 FR 81296 on December 27, 2011. Generally, the technical... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost...

  3. Outlook. Number 279

    ERIC Educational Resources Information Center

    Council for American Private Education, 2002

    2002-01-01

    "Outlook" is the monthly newsletter of the Council for American Private Education (CAPE). This issue includes the following articles: (1) Private School Bond Measure Approved in Hawaii; (2) General Accounting Office Issues Voucher Study; (3) School Safety; (4) New Poll on School Vouchers; and (5) CAPENotes.

  4. Curvature and Tachibana numbers

    SciTech Connect

    Stepanov, Sergey E

    2011-07-31

    The aim of this paper is to define the rth Tachibana number t{sub r} of an n-dimensional compact oriented Riemannian manifold as the dimension of the space of conformally Killing r-forms, for r=1,2,...,n-1. We also describe properties of these numbers, by analogy with properties of the Betti numbers b{sub r} of a compact oriented Riemannian manifold. Bibliography: 25 titles.

  5. 17 CFR 247.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....723 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) REGULATION R... person as part of a merger, consolidation, acquisition, purchase of assets or similar transaction may be... the foreign branch held by or for the benefit of a U.S. person as defined in 17 CFR...

  6. 17 CFR 247.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....723 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) REGULATION R... person as part of a merger, consolidation, acquisition, purchase of assets or similar transaction may be... the foreign branch held by or for the benefit of a U.S. person as defined in 17 CFR...

  7. High Reynolds Number Research

    NASA Technical Reports Server (NTRS)

    Baals, D. D. (Editor)

    1977-01-01

    Fundamental aerodynamic questions for which high Reynolds number experimental capability is required are discussed. The operational characteristics and design features of the National Transonic Facility are reviewed.

  8. Children's Early Mental Number Line: Logarithmic or Decomposed Linear?

    ERIC Educational Resources Information Center

    Moeller, Korbinean; Pixner, Silvia; Kaufmann, Liane; Nuerk, Hans-Christoph

    2009-01-01

    Recently, the nature of children's mental number line has received much investigation. In the number line task, children are required to mark a presented number on a physical number line with fixed endpoints. Typically, it was observed that the estimations of younger/inexperienced children were accounted for best by a logarithmic function, whereas…

  9. Promoting Accountability and Enhancing Efficiency: Using National Education Accounts to Track Expenditure Flows

    ERIC Educational Resources Information Center

    Chawla, Deepika; Forbes, Phyllis

    2010-01-01

    Increasing accountability and efficiency in the use of public and out-of-pocket financing in education are critical to realizing the maximum impact of the meager allocations to education in most developing countries. While broad estimates and numbers are routinely collected by most national ministries and state departments of education, the lack…

  10. Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

    ERIC Educational Resources Information Center

    Colley, J. R.; And Others

    1996-01-01

    Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)

  11. Evidence of Improvement in Accounting Students' Communication Skills

    ERIC Educational Resources Information Center

    Evans, Elaine; Cable, Dawn

    2011-01-01

    Purpose: With large numbers of overseas students enrolled in university accounting courses in Australia, there is a growing trend in the postgraduate accounting courses to approach the problem of language and communication difficulties by offering discipline-specific language training through an embedded curriculum approach in collaboration with…

  12. Genetics by the Numbers

    MedlinePlus

    ... Life Science > Genetics by the Numbers Inside Life Science View All Articles | Inside Life Science Home Page Genetics by the Numbers By Chelsea ... Genetics NIH's National DNA Day This Inside Life Science article also appears on LiveScience . Learn about related ...

  13. Templates, Numbers & Watercolors.

    ERIC Educational Resources Information Center

    Clemesha, David J.

    1990-01-01

    Describes how a second-grade class used large templates to draw and paint five-digit numbers. The lesson integrated artistic knowledge and vocabulary with their mathematics lesson in place value. Students learned how draftspeople use templates, and they studied number paintings by Charles Demuth and Jasper Johns. (KM)

  14. Avogadro's Number Ferromagnetically

    ERIC Educational Resources Information Center

    Houari, Ahmed

    2010-01-01

    Avogadro's number, usually denoted by N[subscript A], plays a fundamental role in both physics and chemistry. It defines the extremely useful concept of the mole, which is the base unit of the amount of matter in the international system of units. The fundamental character of this number can also be illustrated by its appearance in the definitions…

  15. Copy number variation and schizophrenia.

    PubMed

    St Clair, David

    2009-01-01

    Over the last 12 months, a series of major articles have reported associations with schizophrenia of copy number variants at 1q21, 15q11.2, 15q13.3, 16p11.2, 22q12, and Neurexin 1 loci. These are rare high-penetrant mutations that increase risk not only of schizophrenia but also of a range of other psychiatric disorders including autism and mental retardation. In some cases, the same phenotype can occur irrespective of whether the copy number variant causes a deletion or duplication. Some of these mutations occur at very high rates in human populations, but because of reduced fecundity associated with major psychiatric disorders the overall frequency in the population remains low. These new findings raise fundamental clinical and scientific questions concerning classification of major neuropsychiatric disorders, modes of inheritance, diagnostics, and genetic counseling. Although the loci identified so far account for only a small proportion of cases, many more are likely to be discovered over the next few years. A major focus of research will be to identify the key, the genetic and environmental determinants of schizophrenia risk in carriers of these copy number variants, and to discover whether their rates of mutation are unstable or fixed. PMID:18990708

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

    ERIC Educational Resources Information Center

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

    2000-01-01

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

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

    ERIC Educational Resources Information Center

    Keller, Christine M.; Hammang, John M.

    2008-01-01

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

  18. Accountability Reporting and Tracking System

    1992-07-02

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

  19. WAPA Daily Energy Accounting Activities

    1990-10-01

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

  20. Accountability Reporting and Tracking System

    SciTech Connect

    Jones, Jeffery

    1992-07-02

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

  1. Authenticating "Number the Stars" Using Nonfiction Resources

    ERIC Educational Resources Information Center

    Groce, Robin D.

    2009-01-01

    "Number the Stars" by Lois Lowry is a popular historical novel for adolescent readers about the Nazi occupation of Copenhagen, Denmark during World War II and the efforts of Danish resisters who successfully rescued 98% of that nation's Jewish population. While this 1998 book is considered to be a fictional account, most of the events in the story…

  2. A Knack for Numbers: Paquita Friday

    ERIC Educational Resources Information Center

    Yates, Eleanor Lee

    2005-01-01

    Back in middle school Dr. Paquita Friday began helping keep books at her grandmother's pharmacy during inventory. It was no chore, she recalls. It was fun. By then, of course, she already knew she had a knack for numbers. Today Friday is gaining recognition for her research in accounting stock market disclosures and winning awards for her teaching…

  3. Numbers in Action

    PubMed Central

    Rugani, Rosa; Sartori, Luisa

    2016-01-01

    Humans show a remarkable tendency to describe and think of numbers as being placed on a mental number line (MNL), with smaller numbers located on the left and larger ones on the right. Faster responses to small numbers are indeed performed on the left side of space, while responses to large numbers are facilitated on the right side of space (spatial-numerical association of response codes, SNARC effect). This phenomenon is considered the experimental demonstration of the MNL and has been extensively replicated throughout a variety of paradigms. Nevertheless, the majority of previous literature has mainly investigated this effect by means of response times and accuracy, whereas studies considering more subtle and automatic measures such as kinematic parameters are rare (e.g., in a reaching-to-grasp movement, the grip aperture is enlarged in responding to larger numbers than in responding to small numbers). In this brief review we suggest that numerical magnitude can also affect the what and how of action execution (i.e., temporal and spatial components of movement). This evidence could have large implications in the strongly debated issue concerning the effect of experience and culture on the orientation of MNL. PMID:27524965

  4. Meaning: A Verbal Behavior Account

    ERIC Educational Resources Information Center

    Lowenkron, Barry

    2004-01-01

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

  5. 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…

  6. Peer-to-peer accountability.

    PubMed

    Guidi, M A

    1995-10-01

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

  7. 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…

  8. 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…

  9. 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…

  10. GASB's Basis of Accounting Project.

    ERIC Educational Resources Information Center

    Kovlak, Daniel L.

    1986-01-01

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

  11. 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…

  12. 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…

  13. Open Book Professional Accountancy Examinations

    ERIC Educational Resources Information Center

    Rowlands, J. E.; Forsyth, D.

    2006-01-01

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

  14. The Heavy Hand of Accountability

    ERIC Educational Resources Information Center

    Cory, Christopher T.

    1974-01-01

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

  15. 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…

  16. 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…

  17. 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…

  18. Accountability in Communication and Learning.

    ERIC Educational Resources Information Center

    Findley, Charles A.

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

  19. 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…

  20. Logo and Negative Numbers.

    ERIC Educational Resources Information Center

    Strawn, Candace A.

    1998-01-01

    Describes LOGO's turtle graphics capabilities based on a sixth-grade classroom's activities with negative numbers and Logo programming. A sidebar explains LOGO and offers suggestions to teachers for using LOGO effectively. (LRW)

  1. The Numbers Game.

    ERIC Educational Resources Information Center

    Lustick, David

    1997-01-01

    Describes a simple activity that explores and reveals the principles of significant figures and scientific notation using a 500 gram bag of unpopped popcorn. Students must devise a method for determining the number of kernels in the bag. (DDR)

  2. Nursing by numbers.

    PubMed

    Hurst, Keith

    In the face of NHS budget cuts, nurses are being asked to justify their workforce numbers. Keith Hurst reviews some of the tools available for calculating staffing levels, examines their pros and cons, and discusses their application. PMID:17087410

  3. Quantum random number generator

    DOEpatents

    Pooser, Raphael C.

    2016-05-10

    A quantum random number generator (QRNG) and a photon generator for a QRNG are provided. The photon generator may be operated in a spontaneous mode below a lasing threshold to emit photons. Photons emitted from the photon generator may have at least one random characteristic, which may be monitored by the QRNG to generate a random number. In one embodiment, the photon generator may include a photon emitter and an amplifier coupled to the photon emitter. The amplifier may enable the photon generator to be used in the QRNG without introducing significant bias in the random number and may enable multiplexing of multiple random numbers. The amplifier may also desensitize the photon generator to fluctuations in power supplied thereto while operating in the spontaneous mode. In one embodiment, the photon emitter and amplifier may be a tapered diode amplifier.

  4. Fibonacci's Forgotten Number

    ERIC Educational Resources Information Center

    Brown, Ezra; Brunson, Cornelius

    2008-01-01

    Fibonacci's forgotten number is the sexagesimal number 1;22,7,42,33,4,40, which he described in 1225 as an approximation to the real root of x[superscript 3] + 2x[superscript 2] + 10x - 20. In decimal notation, this is 1.36880810785...and it is correct to nine decimal digits. Fibonacci did not reveal his method. How did he do it? There is also a…

  5. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101) of... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-3 General structure of... company property. (b) The income and expense accounts include, under separate divisions, accounts...

  6. 12 CFR 390.307 - Savings account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  7. 12 CFR 390.307 - Savings account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  8. 12 CFR 390.307 - Savings account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  9. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  10. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  11. [Projection of prisoner numbers].

    PubMed

    Metz, Rainer; Sohn, Werner

    2015-01-01

    The past and future development of occupancy rates in prisons is of crucial importance for the judicial administration of every country. Basic factors for planning the required penal facilities are seasonal fluctuations, minimum, maximum and average occupancy as well as the present situation and potential development of certain imprisonment categories. As the prisoner number of a country is determined by a complex set of interdependent conditions, it has turned out to be difficult to provide any theoretical explanations. The idea accepted in criminology for a long time that prisoner numbers are interdependent with criminal policy must be regarded as having failed. Statistical and time series analyses may help, however, to identify the factors having influenced the development of prisoner numbers in the past. The analyses presented here, first describe such influencing factors from a criminological perspective and then deal with their statistical identification and modelling. Using the development of prisoner numbers in Hesse as an example, it has been found that modelling methods in which the independent variables predict the dependent variable with a time lag are particularly helpful. A potential complication is, however, that for predicting the number of prisoners the different dynamics in German and foreign prisoners require the development of further models. PMID:26419083

  12. Report number codes

    SciTech Connect

    Nelson, R.N.

    1985-05-01

    This publication lists all report number codes processed by the Office of Scientific and Technical Information. The report codes are substantially based on the American National Standards Institute, Standard Technical Report Number (STRN)-Format and Creation Z39.23-1983. The Standard Technical Report Number (STRN) provides one of the primary methods of identifying a specific technical report. The STRN consists of two parts: The report code and the sequential number. The report code identifies the issuing organization, a specific program, or a type of document. The sequential number, which is assigned in sequence by each report issuing entity, is not included in this publication. Part I of this compilation is alphabetized by report codes followed by issuing installations. Part II lists the issuing organization followed by the assigned report code(s). In both Parts I and II, the names of issuing organizations appear for the most part in the form used at the time the reports were issued. However, for some of the more prolific installations which have had name changes, all entries have been merged under the current name.

  13. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  14. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  15. Beyond the Number Domain

    PubMed Central

    Cantlon, Jessica F.; Platt, Michael L.; Brannon, Elizabeth M.

    2009-01-01

    In a world without numbers, we would be unable to build a skyscraper, hold a national election, plan a wedding, or pay for a chicken at the market. The numerical symbols used in all these behaviors build on the approximate number system (ANS) which represents the number of discrete objects or events as a continuous mental magnitude. In this review, we first discuss evidence that the ANS bears a set of behavioral and brain signatures that are universally displayed across animal species, human cultures, and development. We then turn to the question of whether the ANS constitutes a specialized cognitive and neural domain--a question central to understanding how this system works, the nature of its evolutionary and developmental trajectory, and its physical instantiation in the brain. PMID:19131268

  16. Quantum random number generation

    DOE PAGES

    Ma, Xiongfeng; Yuan, Xiao; Cao, Zhu; Zhang, Zhen; Qi, Bing

    2016-06-28

    Here, quantum physics can be exploited to generate true random numbers, which play important roles in many applications, especially in cryptography. Genuine randomness from the measurement of a quantum system reveals the inherent nature of quantumness -- coherence, an important feature that differentiates quantum mechanics from classical physics. The generation of genuine randomness is generally considered impossible with only classical means. Based on the degree of trustworthiness on devices, quantum random number generators (QRNGs) can be grouped into three categories. The first category, practical QRNG, is built on fully trusted and calibrated devices and typically can generate randomness at amore » high speed by properly modeling the devices. The second category is self-testing QRNG, where verifiable randomness can be generated without trusting the actual implementation. The third category, semi-self-testing QRNG, is an intermediate category which provides a tradeoff between the trustworthiness on the device and the random number generation speed.« less

  17. 78 FR 66041 - 60-Day Notice of Proposed Information Collection: Multifamily Project Monthly Accounting Reports

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-04

    ... Accounting Reports AGENCY: Office of the Assistant Secretary for Housing--Federal Housing Commissioner, HUD... Accounting Reports. OMB Approval Number: 2502-0108. Type of Request: Extension of a currently...

  18. Trade-based carbon sequestration accounting.

    PubMed

    King, Dennis M

    2004-04-01

    This article describes and illustrates an accounting method to assess and compare "early" carbon sequestration investments and trades on the basis of the number of standardized CO2 emission offset credits they will provide. The "gold standard" for such credits is assumed to be a relatively riskless credit based on a CO2 emission reduction that provides offsets against CO2 emissions on a one-for-one basis. The number of credits associated with carbon sequestration needs to account for time, risk, durability, permanence, additionality, and other factors that future trade regulators will most certainly use to assign "official" credits to sequestration projects. The method that is presented here uses established principles of natural resource accounting and conventional rules of asset valuation to "score" projects. A review of 20 "early" voluntary United States based CO2 offset trades that involve carbon sequestration reveals that the assumptions that buyers, sellers, brokers, and traders are using to characterize the economic potential of their investments and trades vary enormously. The article develops a "universal carbon sequestration credit scoring equation" and uses two of these trades to illustrate the sensitivity of trade outcomes to various assumptions about how future trade auditors are likely to "score" carbon sequestration projects in terms of their "equivalency" with CO2 emission reductions. The article emphasizes the importance of using a standard credit scoring method that accounts for time and risk to assess and compare even unofficial prototype carbon sequestration trades. The scoring method illustrated in this article is a tool that can protect the integrity of carbon sequestration credit trading and can assist buyers and sellers in evaluating the real economic potential of prospective trades.

  19. 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.

  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. PMID:26630820

  1. Accountancy--An Emerging Profession

    ERIC Educational Resources Information Center

    Ristino, Robert J.

    1971-01-01

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

  2. Accountability Starts with the Superintendent

    ERIC Educational Resources Information Center

    Ricketts, Kenneth E.

    1973-01-01

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

  3. The Accounting Curriculum in College

    ERIC Educational Resources Information Center

    Gustafson, George Axel

    1975-01-01

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

  4. ALARA notes, Number 8

    SciTech Connect

    Khan, T.A.; Baum, J.W.; Beckman, M.C.

    1993-10-01

    This document contains information dealing with the lessons learned from the experience of nuclear plants. In this issue the authors tried to avoid the `tyranny` of numbers and concentrated on the main lessons learned. Topics include: filtration devices for air pollution abatement, crack repair and inspection, and remote handling equipment.

  5. Paint by Numbers Revived!

    ERIC Educational Resources Information Center

    Hahn, Nic

    2012-01-01

    Remember paint by numbers? This revived trend was a perfect solution to teaching geometric shapes to the author's first-grade students. Geometric shapes are identified and used in early elementary art classrooms, but this lesson gives students a deeper understanding of shape, encourages problem-solving, and makes a strong correlation between math…

  6. Introducing Complex Numbers

    ERIC Educational Resources Information Center

    Trudgian, Timothy

    2009-01-01

    One of the difficulties in any teaching of mathematics is to bridge the divide between the abstract and the intuitive. Throughout school one encounters increasingly abstract notions, which are more and more difficult to relate to everyday experiences. This article examines a familiar approach to thinking about negative numbers, that is an…

  7. Uniform random number generators

    NASA Technical Reports Server (NTRS)

    Farr, W. R.

    1971-01-01

    Methods are presented for the generation of random numbers with uniform and normal distributions. Subprogram listings of Fortran generators for the Univac 1108, SDS 930, and CDC 3200 digital computers are also included. The generators are of the mixed multiplicative type, and the mathematical method employed is that of Marsaglia and Bray.

  8. The Net by Numbers.

    ERIC Educational Resources Information Center

    McMurdo, George

    1996-01-01

    The expansion of the commercial Internet has encouraged the interpretation of the Internet and its uses as a potential marketing medium. Examines statistical and demographic information about the Internet including number of Internet hosts and World Wide Web servers, and estimates of Internet users; and raises questions about definitions and…

  9. "Better than Their Numbers"

    ERIC Educational Resources Information Center

    Cech, Scott J.

    2008-01-01

    This article discusses College Summit, a nonprofit effort centered around the premise that there is a sizable number of students who are more capable of college academics than their test scores and grade point averages suggest. Its four-day summer sessions are focused not on ramping up students' academic performance but in mining students'…

  10. Number in Classifier Languages

    ERIC Educational Resources Information Center

    Nomoto, Hiroki

    2013-01-01

    Classifier languages are often described as lacking genuine number morphology and treating all common nouns, including those conceptually count, as an unindividuated mass. This study argues that neither of these popular assumptions is true, and presents new generalizations and analyses gained by abandoning them. I claim that no difference exists…

  11. France's Administrative Tertiary: Stable Numbers for Occupations in Flux.

    ERIC Educational Resources Information Center

    Liaroutzos, Olivier; Meriot, Sylvie-Anne

    1995-01-01

    During the past decade, the number of jobs in France's administrative service sector has remained stable. General administrative work has become more infrequent; however, the basic occupations of secretary and accountancy have been maintained. Although the number of typists has declined, the number of "secretarial" jobs has increased dramatically.…

  12. 19 CFR 24.5 - Filing identification number.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... “00” suffix will be automatically assigned. (e) Retention of importer identification number. An... 19 Customs Duties 1 2010-04-01 2010-04-01 false Filing identification number. 24.5 Section 24.5... TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.5 Filing identification number. (a)...

  13. 45 CFR 205.52 - Furnishing of social security numbers.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... furnish to the State or local agency a social security account number, hereinafter referred to as the SSN (or numbers, if more than one has been issued); and (2) If he cannot furnish a SSN (either because such SSN has not been issued or is not known), to apply for such number through procedures adopted...

  14. 45 CFR 205.52 - Furnishing of social security numbers.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... furnish to the State or local agency a social security account number, hereinafter referred to as the SSN (or numbers, if more than one has been issued); and (2) If he cannot furnish a SSN (either because such SSN has not been issued or is not known), to apply for such number through procedures adopted...

  15. 45 CFR 205.52 - Furnishing of social security numbers.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... furnish to the State or local agency a social security account number, hereinafter referred to as the SSN (or numbers, if more than one has been issued); and (2) If he cannot furnish a SSN (either because such SSN has not been issued or is not known), to apply for such number through procedures adopted...

  16. 45 CFR 205.52 - Furnishing of social security numbers.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... furnish to the State or local agency a social security account number, hereinafter referred to as the SSN (or numbers, if more than one has been issued); and (2) If he cannot furnish a SSN (either because such SSN has not been issued or is not known), to apply for such number through procedures adopted...

  17. 45 CFR 205.52 - Furnishing of social security numbers.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... furnish to the State or local agency a social security account number, hereinafter referred to as the SSN (or numbers, if more than one has been issued); and (2) If he cannot furnish a SSN (either because such SSN has not been issued or is not known), to apply for such number through procedures adopted...

  18. Savings account for health care costs

    MedlinePlus

    ... Flexible Spending Accounts; Medical Savings Accounts; Health Reimbursement Arrangements; HSA; MSA; Archer MSA; FSA; HRA ... Account (HSA) Medical Savings Account (MSA) Flexible Spending Arrangement (FSA) Health Reimbursement Arrangement (HRA) Your employer may ...

  19. Fun with Safronov Numbers

    NASA Astrophysics Data System (ADS)

    Christian, Damian Joseph; Lund, M. B.

    2010-10-01

    A growing number (over 100!) of extra-solar planets (ESPs) have been discovered by transit photometry, and these systems are important because the transit strongly constrains their orbital inclination and allows accurate physical parameters for the planet to be derived, especially their radii. Their mass-radius relation allows us to probe their internal structure. In the present work we calculate Safronov numbers for the current sample of ESP and compare their masses and radii to current models with the goal of obtaining better constrains on their formation processes. Our calculation of Safronov numbers for the current TESP sample does show 2 classes, although about 20% lie above the formal Class I definition. These trends and recent results that argue against a useful distinction between Safronov classes are under further investigation. Mass-radius relations for the current sample of TESP are inconsistent with ESP models with very large core masses (> 100 M_Earth). Most TESP with radii near 1R_J are consistent with models with no core mass or core masses of 10 M_Earth. The inflated planets, with radii >1.2 R_J are not consistent with current ESP models, but may lie along the lower end of models for brown dwarfs. Although such models are nascent, it is important to establish trends for the current sample of ESP, which will further the understanding of their formation and evolution.

  20. The Remarkable Number "1"

    NASA Astrophysics Data System (ADS)

    Allen, G. Donald

    2014-09-01

    In human history, the origin of the numbers came from definite practical needs. Indeed, there is strong evidence that numbers were created before writing. The number "1", dating back at least 20,000 years, was found as a counting symbol on a bone. The famous statement by the German mathematician Leopold Kronecker (1823-1891), "God made the integers; all else is the work of man," has spawned a lively modern philosophical discussion, and this discussion begins by trying to get a philosophical handle on "1." This approach remains under heavy discussion, and is more-or-less unresolved (Frege in Die Grundlagen der Arithmetik (English: The foundations of arithmetic). Polhman, 1884). In this note, we consider the many facets of "one" in it many guises and applications. Nonetheless, "one" has multiple meanings, from the very practical to the abstract, from mathematics to science to basically everything. We examine here a mere slice of mathematical history with a focus on the most basic and applicable concept therein. It troubles many, particularly students, even today.

  1. 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.

  2. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Savings account. 561.42 Section 561.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a...

  3. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  4. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Account disclosures. 707.4 Section 707.4 Banks... § 707.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A credit union must provide account disclosures to a member or potential member before an account is...

  5. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Savings account. 561.42 Section 561.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a...

  6. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Account disclosures. 1030.4 Section 1030.4... Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A depository institution shall provide account disclosures to a consumer before an account is opened or a service...

  7. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Account disclosures. 707.4 Section 707.4 Banks... § 707.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A credit union must provide account disclosures to a member or potential member before an account is...

  8. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Account disclosures. 707.4 Section 707.4 Banks... § 707.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A credit union must provide account disclosures to a member or potential member before an account is...

  9. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 9 2014-01-01 2014-01-01 false Account disclosures. 1030.4 Section 1030.4... Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A depository institution shall provide account disclosures to a consumer before an account is opened or a service...

  10. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Account disclosures. 1030.4 Section 1030.4... Account disclosures. (a) Delivery of account disclosures. (1) Account opening. (i) General. A depository institution shall provide account disclosures to a consumer before an account is opened or a service...

  11. 12 CFR 239.62 - Liquidation accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 4 2012-01-01 2012-01-01 false Liquidation accounts. 239.62 Section 239.62... Liquidation accounts. (a) Liquidation account.(1) A liquidation account represents the potential interest of eligible account holders and supplemental eligible account holders in the mutual holding company's...

  12. 12 CFR 161.42 - Savings account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Savings account. 161.42 Section 161.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 161.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 161.16 of this chapter, a tax and loan account, a...

  13. 12 CFR 239.62 - Liquidation accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 4 2013-01-01 2013-01-01 false Liquidation accounts. 239.62 Section 239.62... Liquidation accounts. (a) Liquidation account. (1) A liquidation account represents the potential interest of eligible account holders and supplemental eligible account holders in the mutual holding company's...

  14. 12 CFR 239.62 - Liquidation accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 4 2014-01-01 2014-01-01 false Liquidation accounts. 239.62 Section 239.62... Liquidation accounts. (a) Liquidation account. (1) A liquidation account represents the potential interest of eligible account holders and supplemental eligible account holders in the mutual holding company's...

  15. 12 CFR 161.42 - Savings account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Savings account. 161.42 Section 161.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 161.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 161.16 of this chapter, a tax and loan account, a...

  16. 12 CFR 161.42 - Savings account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Savings account. 161.42 Section 161.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 161.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 161.16 of this chapter, a tax and loan account, a...

  17. On the relation between grammatical number and cardinal numbers in development.

    PubMed

    Sarnecka, Barbara W

    2014-01-01

    This mini-review focuses on the question of how the grammatical number system of a child's language may help the child learn the meanings of cardinal number words (e.g., "one" and "two"). Evidence from young children learning English, Russian, Japanese, Mandarin, Slovenian, or Saudi Arabic suggests that trajectories of number-word learning differ for children learning different languages. Children learning English, which distinguishes between singular and plural, seem to learn the meaning of the cardinal number "one" earlier than children learning Japanese or Mandarin, which have very little singular/plural marking. Similarly, children whose languages have a singular/dual/plural system (Slovenian and Saudi Arabic) learn the meaning of "two" earlier than English-speaking children. This relation between grammatical and cardinal number may shed light on how humans acquire cardinal-number concepts. There is an ongoing debate about whether mental symbols for small cardinalities (concepts for "oneness," "twoness," etc.) are innate or learned. Although an effect of grammatical number on number-word learning does not rule out nativist accounts, it seems more consistent with constructivist accounts, which portray the number-learning process as one that requires significant conceptual change.

  18. On the relation between grammatical number and cardinal numbers in development

    PubMed Central

    Sarnecka, Barbara W.

    2014-01-01

    This mini-review focuses on the question of how the grammatical number system of a child’s language may help the child learn the meanings of cardinal number words (e.g., “one” and “two”). Evidence from young children learning English, Russian, Japanese, Mandarin, Slovenian, or Saudi Arabic suggests that trajectories of number-word learning differ for children learning different languages. Children learning English, which distinguishes between singular and plural, seem to learn the meaning of the cardinal number “one” earlier than children learning Japanese or Mandarin, which have very little singular/plural marking. Similarly, children whose languages have a singular/dual/plural system (Slovenian and Saudi Arabic) learn the meaning of “two” earlier than English-speaking children. This relation between grammatical and cardinal number may shed light on how humans acquire cardinal-number concepts. There is an ongoing debate about whether mental symbols for small cardinalities (concepts for “oneness,” “twoness,” etc.) are innate or learned. Although an effect of grammatical number on number-word learning does not rule out nativist accounts, it seems more consistent with constructivist accounts, which portray the number-learning process as one that requires significant conceptual change. PMID:25346709

  19. 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.

  20. Accountable Care Organizations: The National Landscape.

    PubMed

    Shortell, Stephen M; Colla, Carrie H; Lewis, Valerie A; Fisher, Elliott; Kessell, Eric; Ramsay, Patricia

    2015-08-01

    There are now more than seven hundred accountable care organizations (ACOs) in the United States. This article describes some of their most salient characteristics including the number and types of contracts involved, organizational structures, the scope of services offered, care management capabilities, and the development of a three-category taxonomy that can be used to target technical assistance efforts and to examine performance. The current evidence on the performance of ACOs is reviewed. Since California has the largest number of ACOs (N=67) and a history of providing care under risk-bearing contracts, some additional assessments of quality and patient experience are made between California ACOs and non-ACO provider organizations. Six key issues likely to affect future ACO growth and development are discussed, and some potential "diagnostic" indicators for assessing the likelihood of potential antitrust violations are presented.

  1. 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…

  2. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... published the SDP, ``Accounting for Insurance Costs'' (71 FR 4335) which in particular, addressed the use of... paragraph (6) of the preamble to CAS 416 (43 FR 42239, September 20, 1978), which stated: Obviously, a... circumstances.'' (See Preamble to CAS 416 (43 FR 42239, Sept. 20, 1978).) Although CAS 416 has been in...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... unless the items held relate to a future period....

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... unless the items held relate to a future period....

  5. 19 CFR 24.5 - Filing identification number.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.5 Filing identification number. (a) Generally... to participate should be sent to: the National Finance Center, U.S. Customs and Border...

  6. 19 CFR 24.5 - Filing identification number.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.5 Filing identification number. (a) Generally... to participate should be sent to: the National Finance Center, U.S. Customs and Border...

  7. Bar code usage in nuclear materials accountability

    SciTech Connect

    Mee, W.T.

    1983-07-01

    The age old method of physically taking an inventory of materials by listing each item's identification number has lived beyond its usefulness. In this age of computerization, which offers the local grocery store a quick, sure, and easy means to inventory, it is time for nuclear materials facilities to automate accountability activities. The Oak Ridge Y-12 Plant began investigating the use of automated data collection devices in 1979. At that time, bar code and optical-character-recognition (OCR) systems were reviewed with the purpose of directly entering data into DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). Both of these systems appeared applicable; however, other automated devices already employed for production control made implementing the bar code and OCR seem improbable. However, the DYMCAS was placed on line for nuclear material accountability, a decision was made to consider the bar code for physical inventory listings. For the past several months a development program has been underway to use a bar code device to collect and input data to the DYMCAS on the uranium recovery operations. Programs have been completed and tested, and are being employed to ensure that data will be compatible and useful. Bar code implementation and expansion of its use for all nuclear material inventory activity in Y-12 is presented.

  8. Accountability in the pesticide industry.

    PubMed

    Riggs, Peter; Waples, Megan

    2003-01-01

    To counter the lack of corporate accountability of the agrochemical industry for the damage caused by its perpetuation of the use of harmful chemical pesticides, the Rockefeller Brothers Fund staff in June 2002 brought together concerned scientists, lawyers, socially responsible investment professionals, and sustainable agriculture advocates at their Pocantico Conference Center. The group's objective was to communicate to market analysts the long-term downside risks of investments in pesticides, in the hope that dissemination of this information would contribute to increasing corporate accountability and safeguarding public and environmental health. Excerpts from its proceedings are presented. PMID:12749634

  9. Accountable Care Organizations and Otolaryngology

    PubMed Central

    Contrera, Kevin J.; Ishii, Lisa E.; Setzen, Gavin; Berkowitz, Scott A.

    2016-01-01

    Accountable Care Organizations represent a shift in health care delivery, while providing a significant potential for improved quality and coordination of care across multiple settings. Otolaryngologists have an opportunity to become leaders in this expanding arena. However, the field of otolaryngology-head and neck surgery currently lacks many of the tools necessary to implement value-based care, including performance-measurement, electronic health infrastructure and data management. These resources will become increasingly important for surgical specialists to be active participants in population health. This article reviews the fundamental issues that otolaryngologists should consider when pursuing new roles in Accountable Care Organizations. PMID:26044787

  10. 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.

  11. Rare Copy Number Variants

    PubMed Central

    Grozeva, Detelina; Kirov, George; Ivanov, Dobril; Jones, Ian R.; Jones, Lisa; Green, Elaine K.; St Clair, David M.; Young, Allan H.; Ferrier, Nicol; Farmer, Anne E.; McGuffin, Peter; Holmans, Peter A.; Owen, Michael J.; O’Donovan, Michael C.; Craddock, Nick

    2015-01-01

    Context Recent studies suggest that copy number variation in the human genome is extensive and may play an important role in susceptibility to disease, including neuropsychiatric disorders such as schizophrenia and autism. The possible involvement of copy number variants (CNVs) in bipolar disorder has received little attention to date. Objectives To determine whether large (>100 000 base pairs) and rare (found in <1% of the population) CNVs are associated with susceptibility to bipolar disorder and to compare with findings in schizophrenia. Design A genome-wide survey of large, rare CNVs in a case-control sample using a high-density microarray. Setting The Wellcome Trust Case Control Consortium. Participants There were 1697 cases of bipolar disorder and 2806 nonpsychiatric controls. All participants were white UK residents. Main Outcome Measures Overall load of CNVs and presence of rare CNVs. Results The burden of CNVs in bipolar disorder was not increased compared with controls and was significantly less than in schizophrenia cases. The CNVs previously implicated in the etiology of schizophrenia were not more common in cases with bipolar disorder. Conclusions Schizophrenia and bipolar disorder differ with respect to CNV burden in general and association with specific CNVs in particular. Our data are consistent with the possibility that possession of large, rare deletions may modify the phenotype in those at risk of psychosis: those possessing such events are more likely to be diagnosed as having schizophrenia, and those without them are more likely to be diagnosed as having bipolar disorder. PMID:20368508

  12. Ideal photon number amplifier and duplicator

    NASA Technical Reports Server (NTRS)

    Dariano, G. M.

    1992-01-01

    The photon number-amplification and number-duplication mechanism are analyzed in the ideal case. The search for unitary evolutions leads to consider also a number-deamplification mechanism, the symmetry between amplification and deamplification being broken by the integer-value nature of the number operator. Both transformations, amplification and duplication, need an auxiliary field which, in the case of amplification, turns out to be amplified in the inverse way. Input-output energy conservation is accounted for using a classical pump or through frequency-conversion of the fields. Ignoring one of the fields is equivalent to considering the amplifier as an open system involving entropy production. The Hamiltonians of the ideal devices are given and compared with those of realistic systems.

  13. 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...

  14. 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.

  15. 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;…

  16. Avoiding "Profscam": For Accounting Educators.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.

    In partial response to a recent best-seller decrying the so-called "ProfScam" scenario whereby professors downgrade undergraduate teaching in favor of often irrelevant research, the paper offers guidance to accounting faculty seeking to undertake meaningful publishable research. Recommendations are given for four stages in the research process:…

  17. 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…

  18. New Federal Cost Accounting Regulations

    ERIC Educational Resources Information Center

    Wolff, George J.; Handzo, Joseph J.

    1973-01-01

    Discusses a new set of indirect cost accounting procedures which must be followed by school districts wishing to recover any indirect costs of administering federal grants and contracts. Also discusses the amount of indirect costs that may be recovered, computing indirect costs, classifying project costs, and restricted grants. (Author/DN)

  19. 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…

  20. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... AGENTS IN PREPARATION OF INVOICES AND PAYMENT OF COMPENSATION PURSUANT TO PROVISIONS OF NSA ORDER NO. 47 Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... compensation paid under sections 3(a), 3(b), 3(c), and 3(d) of NSA Order No. 47. Note: Invoices and...

  1. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... AGENTS IN PREPARATION OF INVOICES AND PAYMENT OF COMPENSATION PURSUANT TO PROVISIONS OF NSA ORDER NO. 47 Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... compensation paid under sections 3(a), 3(b), 3(c), and 3(d) of NSA Order No. 47. Note: Invoices and...

  2. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... AGENTS IN PREPARATION OF INVOICES AND PAYMENT OF COMPENSATION PURSUANT TO PROVISIONS OF NSA ORDER NO. 47 Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... compensation paid under sections 3(a), 3(b), 3(c), and 3(d) of NSA Order No. 47. Note: Invoices and...

  3. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... AGENTS IN PREPARATION OF INVOICES AND PAYMENT OF COMPENSATION PURSUANT TO PROVISIONS OF NSA ORDER NO. 47 Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... compensation paid under sections 3(a), 3(b), 3(c), and 3(d) of NSA Order No. 47. Note: Invoices and...

  4. Needed: An Updated Accountability Model

    ERIC Educational Resources Information Center

    Tucker, Marc

    2015-01-01

    It must have seemed simple to the framers of No Child Left Behind. For years, they had poured more and more money into federal programs for schools, yet reading performance had not improved. It appeared that the money had gone down a rat hole, and Congress was ready to hold schools accountable. It was time to get tough. Unfortunately, the…

  5. 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,…

  6. 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…

  7. 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.…

  8. Technology's Role in Accountability Reporting.

    ERIC Educational Resources Information Center

    Brooks-Young, Susan

    2003-01-01

    Discusses the stronger accountability required under the No Child Left Behind Act of 2001 and explores how Student Information Systems (SIS) or Student Management Systems may be used to meet the stringent reporting requirements of the new legislation. SIS can enable the school district to manipulate data to generate reports to suit various needs.…

  9. The Disparity of Principal Accountability

    ERIC Educational Resources Information Center

    Taylor, M. Kathryn

    2013-01-01

    This study begins with a review of court cases that have helped shape public education in America. Following the review is an analysis of federal reform in education from 1965 to the present, paired with educational leadership literature to highlight a disparity in what federal mandates and state policies have in place for accountability measures.…

  10. 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)

  11. 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…

  12. 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…

  13. 77 FR 40253 - Reserve Account

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

    ... this final rule Rural Development will now base the reserve account amount on a life-cycle analysis or... formula that will be used in the life cycle analysis. A commenter suggested defining the formula to be used in the life cycle analysis as this could serve as a chart. Having the chart could alleviate...

  14. An Accountability Model for Counselors

    ERIC Educational Resources Information Center

    Krumboltz, John D.

    1974-01-01

    A sound counselor accountability system would collate counselor accomplishments with costs. It would define the domain of counselor responsibilities, use student behavior changes as evidence of counselor accomplishments, state counselor activities as costs, promote self-improvement, permit reports of failures and unknown outcomes, be designed by…

  15. Student Placement Folders and Accountability

    ERIC Educational Resources Information Center

    Moore, Gary E.

    1974-01-01

    To improve accountability in its vocational agriculture program, Fort Frye High School, Beverly, Ohio, developed a student placement folder. It includes the student's picture, autobiography, information sheet, equipment and skills sheet, references, letters of recommendation, and a copy of his high school transcript. The confidentiality of the…

  16. Incivility in the Accounting Classroom

    ERIC Educational Resources Information Center

    Swinney, Laurie; Elder, Bruce; Seaton, Lloyd

    2010-01-01

    Classroom incivility is any action that interferes with a harmonious and cooperative learning atmosphere in the classroom (Feldman, 2001). We compared the perceptions of accounting faculty to the perceptions of cross-disciplinary faculty relating to both the definition of student actions as incivility and the occurrence of incivility. We also…

  17. 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…

  18. Accounting Procedures for Student Organizations.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    This two-part handbook presents information on accounting procedures for student organizations, with a focus on the laws, policies, and procedures that affect student body organizations. Part 1 contains information about: (1) legal status of a school's student body organization; (2) principles governing student body finance; (3) administration of…

  19. Program Accountability: "The State Audit".

    ERIC Educational Resources Information Center

    Charles, Richard F.

    Guidelines, based on the California Education Code and the California Community College Student Attendance Accounting Manual, are presented as an aid to program-level administrators and staff preparing for a state audit of program attendance records. After introductory material examining the role of average daily attendance (ADA) and weekly…

  20. 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.

  1. Accountability, Diagnostics, and Information Technology

    ERIC Educational Resources Information Center

    Doyle, Denis P.

    2004-01-01

    This article argues that while accountability is the watchword of overseers, too often it is the bane of the overseen. At its best, it reflects a prudent concern for good stewardship and responsible management of necessarily scarce resources; at its worst, it becomes a form of mindless hector-ing, in which careful oversight gives way to invective…

  2. 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)

  3. 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…

  4. 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…

  5. 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…

  6. An introduction to hyperharmonic numbers

    NASA Astrophysics Data System (ADS)

    Cereceda, José Luis

    2015-04-01

    In this note, we deal with a generalization of the harmonic numbers proposed by Conway and Guy in their Book of Numbers, namely, the so-called hyperharmonic numbers. Our main aim is to prove, by mathematical induction, the formula defining the hyperharmonic numbers in terms of ordinary harmonic numbers. Moreover, we calculate the hyperharmonic numbers as the derivative of a certain binomial coefficient.

  7. Quality, Social Justice and Accountability in Education Worldwide. BCES Conference Books, Volume 13. Number 1

    ERIC Educational Resources Information Center

    Popov, Nikolay, Ed.; Wolhuter, Charl, Ed.; Ermenc, Klara Skubic, Ed.; Hilton, Gillian, Ed.; Ogunleye, James, Ed.; Niemczyk, Ewelina, Ed.

    2015-01-01

    The Annual International Conference of the Bulgarian Comparative Education Society is now running in its thirteenth year. From its modest beginnings thirteen years ago, to its impressive size today, a tradition has been the production of a conference book, consistently launched on the first day of the conference each year. This year, Volume 13 of…

  8. Educational Accountability and Evaluation. PREP-35.

    ERIC Educational Resources Information Center

    Krystal, Sheila; Henrie, Samuel

    Educational accountability is treated as a philosophy and as a means of introducing system into an educational enterprise. The philosophy of accountability is discussed as to the demand for accountability, the possibility of using accountability as a political tool, the promise made by accountability and whether the promise can be kept, difficult…

  9. 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,…

  10. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  11. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  12. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  13. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 4 2012-01-01 2012-01-01 false Account disclosures. 230.4 Section 230.4 Banks... (CONTINUED) TRUTH IN SAVINGS (REGULATION DD) § 230.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A depository institution shall provide account disclosures to...

  14. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 4 2013-01-01 2013-01-01 false Account disclosures. 230.4 Section 230.4 Banks... (CONTINUED) TRUTH IN SAVINGS (REGULATION DD) § 230.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A depository institution shall provide account disclosures to...

  15. 12 CFR 161.33 - Note account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Note account. 161.33 Section 161.33 Banks and... SAVINGS ASSOCIATIONS § 161.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  16. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  17. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... account. The order will set forth the conditions governing the establishment and maintenance of...

  18. 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... funds in project accounts, to be released after completion of the rehabilitation required by...

  19. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... account. The order will set forth the conditions governing the establishment and maintenance of...

  20. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  1. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts... funds in project accounts, to be released after completion of the rehabilitation required by...

  2. 12 CFR 390.300 - Note account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Note account. 390.300 Section 390.300 Banks and... Associations § 390.300 Note account. The term note account means a note, subject to the right of immediate call... Department regulations. Note accounts are not savings accounts or savings deposits....

  3. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  4. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... account. The order will set forth the conditions governing the establishment and maintenance of...

  5. 12 CFR 390.300 - Note account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Note account. 390.300 Section 390.300 Banks and... Associations § 390.300 Note account. The term note account means a note, subject to the right of immediate call... Department regulations. Note accounts are not savings accounts or savings deposits....

  6. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  7. 12 CFR 390.300 - Note account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Note account. 390.300 Section 390.300 Banks and... Associations § 390.300 Note account. The term note account means a note, subject to the right of immediate call... Department regulations. Note accounts are not savings accounts or savings deposits....

  8. 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... funds in project accounts, to be released after completion of the rehabilitation required by...

  9. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  10. 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... funds in project accounts, to be released after completion of the rehabilitation required by...

  11. 12 CFR 161.33 - Note account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Note account. 161.33 Section 161.33 Banks and... SAVINGS ASSOCIATIONS § 161.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  12. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... account. The order will set forth the conditions governing the establishment and maintenance of...

  13. 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... funds in project accounts, to be released after completion of the rehabilitation required by...

  14. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  15. 12 CFR 161.33 - Note account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Note account. 161.33 Section 161.33 Banks and... SAVINGS ASSOCIATIONS § 161.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  16. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 4 2014-01-01 2014-01-01 false Account disclosures. 230.4 Section 230.4 Banks... (CONTINUED) TRUTH IN SAVINGS (REGULATION DD) § 230.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A depository institution shall provide account disclosures to...

  17. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  18. 31 CFR 500.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account. 500.319 Section 500... § 500.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals of...

  19. 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...

  20. 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...

  1. 7 CFR 29.9205 - Identification number (farm serial number).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Identification number (farm serial number). 29.9205 Section 29.9205 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... number (farm serial number). The serial number assigned to an individual farm by the appropriate...

  2. 7 CFR 29.9205 - Identification number (farm serial number).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 2 2011-01-01 2011-01-01 false Identification number (farm serial number). 29.9205 Section 29.9205 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... number (farm serial number). The serial number assigned to an individual farm by the appropriate...

  3. 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…

  4. Beyond natural numbers: negative number representation in parietal cortex.

    PubMed

    Blair, Kristen P; Rosenberg-Lee, Miriam; Tsang, Jessica M; Schwartz, Daniel L; Menon, Vinod

    2012-01-01

    Unlike natural numbers, negative numbers do not have natural physical referents. How does the brain represent such abstract mathematical concepts? Two competing hypotheses regarding representational systems for negative numbers are a rule-based model, in which symbolic rules are applied to negative numbers to translate them into positive numbers when assessing magnitudes, and an expanded magnitude model, in which negative numbers have a distinct magnitude representation. Using an event-related functional magnetic resonance imaging design, we examined brain responses in 22 adults while they performed magnitude comparisons of negative and positive numbers that were quantitatively near (difference <4) or far apart (difference >6). Reaction times (RTs) for negative numbers were slower than positive numbers, and both showed a distance effect whereby near pairs took longer to compare. A network of parietal, frontal, and occipital regions were differentially engaged by negative numbers. Specifically, compared to positive numbers, negative number processing resulted in greater activation bilaterally in intraparietal sulcus (IPS), middle frontal gyrus, and inferior lateral occipital cortex. Representational similarity analysis revealed that neural responses in the IPS were more differentiated among positive numbers than among negative numbers, and greater differentiation among negative numbers was associated with faster RTs. Our findings indicate that despite negative numbers engaging the IPS more strongly, the underlying neural representation are less distinct than that of positive numbers. We discuss our findings in the context of the two theoretical models of negative number processing and demonstrate how multivariate approaches can provide novel insights into abstract number representation.

  5. 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.

  6. Khipu accounting in ancient Peru.

    PubMed

    Urton, Gary; Brezine, Carrie J

    2005-08-12

    Khipu are knotted-string devices that were used for bureaucratic recording and communication in the Inka Empire. We recently undertook a computer analysis of 21 khipu from the Inka administrative center of Puruchuco, on the central coast of Peru. Results indicate that this khipu archive exemplifies the way in which census and tribute data were synthesized, manipulated, and transferred between different accounting levels in the Inka administrative system.

  7. Accountability for network backup failures

    SciTech Connect

    Benson, W.H.

    1994-02-01

    Regular hard disk backups for workstations are widely recommended. The necessity of backups -- akin to one`s own mortality -- is something most people would rather not think about. This attitude has two consequences. When people do subscribe to automated network backups, they expect the system to perform at a high level of reliability and that their files will be there for them when they need them. Second, they usually fail to appreciate that reliability is a shared responsibility. Although ostensibly their only responsibility is to keep the computer powered on overnight, there are actually many more opportunities for failure within the user`s jurisdiction than in other parts of the infrastructure. High reliability is almost a sine qua non for backups. We describe a strategy for enhancing reliability based on the principle of accountability. This strategy involves monitoring the system, gathering statistics, detecting problems, anticipating problems, troubleshooting, and finally determining where failure occurred within the infrastructure and who should be accountable. We describe a specific backup system in a specific network environment to illustrate the value of accountability. This system, macdumps, backs up Macintosh disks over an AppleTalk network. The original software was written by Dan Tappan of BBN in the early years of the Mac and is available by ftp for noncommercial use. It has proven reliable and robust. Despite the high quality of the fundamental software, there are still many opportunities for failure within the infrastructure. We first discuss accountability in the context of network backups, then briefly describe how the backup system operates, the components of the infrastructure, types of failures experienced, and then summarize our experience.

  8. 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. PMID:1541991

  9. 12 CFR 204.133 - Multiple savings deposits treated as a transaction account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... authorities. (b) Background. Under Regulation D, 12 CFR 204.2(d)(2), the term “savings deposit” includes a... card, or similar order drawn by the depositor and payable to third parties. If more than six transfers... separate account numbers or are subsidiary accounts of a master deposit account. Multiple savings...

  10. 47 CFR 36.214 - Long distance message revenue-Account 5100.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Long distance message revenue-Account 5100. 36... Revenues and Certain Income Accounts Operating Revenues § 36.214 Long distance message revenue—Account 5100... number of minutes of use for the twelve-month period ending December 31, 2000. (b) Long Distance...

  11. 47 CFR 36.214 - Long distance message revenue-Account 5100.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Long distance message revenue-Account 5100. 36... Revenues and Certain Income Accounts Operating Revenues § 36.214 Long distance message revenue—Account 5100... number of minutes of use for the twelve-month period ending December 31, 2000. (b) Long Distance...

  12. 47 CFR 36.214 - Long distance message revenue-Account 5100.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Long distance message revenue-Account 5100. 36... Revenues and Certain Income Accounts Operating Revenues § 36.214 Long distance message revenue—Account 5100... number of minutes of use for the twelve-month period ending December 31, 2000. (b) Long Distance...

  13. 77 FR 36294 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-18

    ... Requested: Accounting System and Financial Capability Questionnaire ACTION: 60-Day Notice of Information... form/collection: Accounting System and Financial Capability Questionnaire. (3) Agency Form Number: 7120...: None. The purpose of the Accounting System and Financial Capability Questionnaire is to assess...

  14. 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.

  15. 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)

  16. 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.

  17. Implications of Accounting Practice for Financial Analysis.

    ERIC Educational Resources Information Center

    Wilkinson, William M.

    1979-01-01

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

  18. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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 (AVIATION... General Accounting Provisions Section 2 General Accounting Policies...

  19. Percents Are Not Natural Numbers

    ERIC Educational Resources Information Center

    Jacobs, Jennifer A.

    2013-01-01

    Adults are prone to treating percents, one representational format of rational numbers, as novel cases of natural number. This suggests that percent values are not differentiated from natural numbers; a conceptual shift from the natural numbers to the rational numbers has not yet occurred. This is most surprising, considering people are inundated…

  20. 8 CFR 207.6 - Control over approved refugee numbers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Control over approved refugee numbers. 207... ADMISSION OF REFUGEES § 207.6 Control over approved refugee numbers. Current numerical accounting of approved refugees is maintained for each special group designated by the President. As refugee status...

  1. 8 CFR 207.6 - Control over approved refugee numbers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Control over approved refugee numbers. 207... ADMISSION OF REFUGEES § 207.6 Control over approved refugee numbers. Current numerical accounting of approved refugees is maintained for each special group designated by the President. As refugee status...

  2. 8 CFR 207.6 - Control over approved refugee numbers.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Control over approved refugee numbers. 207.6 Section 207.6 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS ADMISSION OF REFUGEES § 207.6 Control over approved refugee numbers. Current numerical accounting of approved refugees is maintained for each special...

  3. 8 CFR 207.6 - Control over approved refugee numbers.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Control over approved refugee numbers. 207.6 Section 207.6 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS ADMISSION OF REFUGEES § 207.6 Control over approved refugee numbers. Current numerical accounting of approved refugees is maintained for each special...

  4. 8 CFR 207.6 - Control over approved refugee numbers.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Control over approved refugee numbers. 207.6 Section 207.6 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS ADMISSION OF REFUGEES § 207.6 Control over approved refugee numbers. Current numerical accounting of approved refugees is maintained for each special...

  5. Series of Reciprocal Triangular Numbers

    ERIC Educational Resources Information Center

    Bruckman, Paul; Dence, Joseph B.; Dence, Thomas P.; Young, Justin

    2013-01-01

    Reciprocal triangular numbers have appeared in series since the very first infinite series were summed. Here we attack a number of subseries of the reciprocal triangular numbers by methodically expressing them as integrals.

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... another notice of delegation under 40 CFR 97.620(c)(5)(iv) shall be deemed to be an electronic submission... notice of delegation under 40 CFR 97.620(c)(5)(iv), I agree to maintain an e-mail account and to notify... me under 40 CFR 97.620(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  7. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... delegation under 40 CFR 97.520(c)(5)(iv), I agree to maintain an e-mail account and to notify the... notice of delegation under 40 CFR 97.520(c)(5)(iv) shall be deemed to be an electronic submission by me... CFR 97.520(c)(5) is terminated.”. (iv) A notice of delegation submitted under paragraph (c)(5)(iii)...

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... notice of delegation under 40 CFR 97.720(c)(5)(iv), I agree to maintain an e-mail account and to notify... another notice of delegation under 40 CFR 97.720(c)(5)(iv) shall be deemed to be an electronic submission... me under 40 CFR 97.720(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  9. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... notice of delegation under 40 CFR 97.420(c)(5)(iv), I agree to maintain an e-mail account and to notify... another notice of delegation under 40 CFR 97.420(c)(5)(iv) shall be deemed to be an electronic submission... me under 40 CFR 97.420(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  10. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... notice of delegation under 40 CFR 97.420(c)(5)(iv), I agree to maintain an e-mail account and to notify... another notice of delegation under 40 CFR 97.420(c)(5)(iv) shall be deemed to be an electronic submission... me under 40 CFR 97.420(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  11. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... notice of delegation under 40 CFR 97.620(c)(5)(iv), I agree to maintain an e-mail account and to notify... another notice of delegation under 40 CFR 97.620(c)(5)(iv) shall be deemed to be an electronic submission... me under 40 CFR 97.620(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  12. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... notice of delegation under 40 CFR 97.420(c)(5)(iv), I agree to maintain an e-mail account and to notify... another notice of delegation under 40 CFR 97.420(c)(5)(iv) shall be deemed to be an electronic submission... me under 40 CFR 97.420(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  13. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... notice of delegation under 40 CFR 97.720(c)(5)(iv), I agree to maintain an e-mail account and to notify... another notice of delegation under 40 CFR 97.720(c)(5)(iv) shall be deemed to be an electronic submission... me under 40 CFR 97.720(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  14. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... notice of delegation under 40 CFR 97.620(c)(5)(iv), I agree to maintain an e-mail account and to notify... another notice of delegation under 40 CFR 97.620(c)(5)(iv) shall be deemed to be an electronic submission... me under 40 CFR 97.620(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  15. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... notice of delegation under 40 CFR 97.720(c)(5)(iv), I agree to maintain an e-mail account and to notify... another notice of delegation under 40 CFR 97.720(c)(5)(iv) shall be deemed to be an electronic submission... me under 40 CFR 97.720(c)(5) is terminated.”. (iv) A notice of delegation submitted under...

  16. Number Games, Magnitude Representation, and Basic Number Skills in Preschoolers

    ERIC Educational Resources Information Center

    Whyte, Jemma Catherine; Bull, Rebecca

    2008-01-01

    The effect of 3 intervention board games (linear number, linear color, and nonlinear number) on young children's (mean age = 3.8 years) counting abilities, number naming, magnitude comprehension, accuracy in number-to-position estimation tasks, and best-fit numerical magnitude representations was examined. Pre- and posttest performance was…

  17. Accounting for uncertainty in DNA sequencing data.

    PubMed

    O'Rawe, Jason A; Ferson, Scott; Lyon, Gholson J

    2015-02-01

    Science is defined in part by an honest exposition of the uncertainties that arise in measurements and propagate through calculations and inferences, so that the reliabilities of its conclusions are made apparent. The recent rapid development of high-throughput DNA sequencing technologies has dramatically increased the number of measurements made at the biochemical and molecular level. These data come from many different DNA-sequencing technologies, each with their own platform-specific errors and biases, which vary widely. Several statistical studies have tried to measure error rates for basic determinations, but there are no general schemes to project these uncertainties so as to assess the surety of the conclusions drawn about genetic, epigenetic, and more general biological questions. We review here the state of uncertainty quantification in DNA sequencing applications, describe sources of error, and propose methods that can be used for accounting and propagating these errors and their uncertainties through subsequent calculations.

  18. A feedforward architecture accounts for rapid categorization

    PubMed Central

    Serre, Thomas; Oliva, Aude; Poggio, Tomaso

    2007-01-01

    Primates are remarkably good at recognizing objects. The level of performance of their visual system and its robustness to image degradations still surpasses the best computer vision systems despite decades of engineering effort. In particular, the high accuracy of primates in ultra rapid object categorization and rapid serial visual presentation tasks is remarkable. Given the number of processing stages involved and typical neural latencies, such rapid visual processing is likely to be mostly feedforward. Here we show that a specific implementation of a class of feedforward theories of object recognition (that extend the Hubel and Wiesel simple-to-complex cell hierarchy and account for many anatomical and physiological constraints) can predict the level and the pattern of performance achieved by humans on a rapid masked animal vs. non-animal categorization task. PMID:17404214

  19. 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.

  20. 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.

  1. Achieving interoperability for accountable care.

    PubMed

    Bordenick, Jennifer Covich; Okubo, Tracy H; Kontur, Alex; Siddiqui, Nadeen

    2015-02-01

    Based on findings of a recent survey, accountable care organizations should keep eight points in mind as they seek to establish interoperability among their provider constituents: Create a shared governance structure to make IT decisions. Conduct a readiness assessment and gap analysis. Reconfigure the technology infrastructure and processes to support new value-based care delivery protocols. Consider targeting programs around high-risk groups. Develop real-time data-sharing systems. Ensure privacy and security policies and procedures are in place. Assess and address workforce issues expeditiously. Participate in broader interoperability efforts. PMID:26665540

  2. 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.

  3. 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. PMID:23074869

  4. Hospital cost accounting: who's doing what and why.

    PubMed

    Orloff, T M; Littell, C L; Clune, C; Klingman, D; Preston, B

    1990-01-01

    The movement away from cost-based reimbursement by Medicare and other third party payers has prompted an increasing number of hospitals to implement more advanced costing techniques in their operations. Findings from a recent survey of hospital executives regarding cost accounting methods shed light on the extent of this trend.

  5. Improving School Accountability Measures. NBER Working Paper Series.

    ERIC Educational Resources Information Center

    Kane, Thomas J.; Staiger, Douglas O.

    A growing number of states are using annual school-level test scores as part of their school accountability systems. This paper highlights an under-appreciated weakness of that approach, the imprecision of school-level test score means, and proposes a method for discerning signal from noise in annual school report cards. Using methods developed in…

  6. Risk, Error and Accountability: Improving the Practice of School Leaders

    ERIC Educational Resources Information Center

    Perry, Lee-Anne

    2006-01-01

    This paper seeks to explore the notion of risk as an organisational logic within schools, the impact of contemporary accountability regimes on managing risk and then, in turn, to posit a systems-based process of risk management underpinned by a positive logic of risk. It moves through a number of steps beginning with the development of an…

  7. Factors Used by Accounting Students in Differentiating among Prospective Employers

    ERIC Educational Resources Information Center

    Phillips, Carl R.; Phillips, Antoinette S.

    2006-01-01

    Past research has revealed a number of determinants that employers use in making selection decisions about college students. However, few studies have examined those factors students use in differentiating among prospective employers and to date no studies have examined Accounting student preferences. Increased scrutiny of corporate accounting…

  8. The State of Accounting Education Scholarship in New Zealand

    ERIC Educational Resources Information Center

    Adler, Ralph

    2012-01-01

    This paper examines publishing trends of New Zealand accounting education scholars over the 20-year period 1991-2010. Longitudinal analyses of the annual number of publications, research theme studied, researcher productivity, and institutional productivity, along with cross-sectional analyses of authors' Hirsch "h"-index scores, the…

  9. Writing across the Disciplines: Applications to the Accounting Classroom.

    ERIC Educational Resources Information Center

    Stout, David E.; And Others

    1990-01-01

    Reports a successful application of writing across the curriculum theory and practice at the introductory accounting level. Discusses the advantages of informal and formal writing assignments. Presents a number of suggestions designed to facilitate the use of writing across the curriculum techniques and to help ensure their successful application.…

  10. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 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...

  11. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 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...

  12. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 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...

  13. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 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...

  14. 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…

  15. Accountability and Productivity: Some Longitudinal Data.

    ERIC Educational Resources Information Center

    Tausky, Curt; Chelte, Anthony F.

    1983-01-01

    Based on a nonobtrusive count of input, productivity in a metal-working shop is examined before implementing individual accountability, during intensified accountability, and after the accountability program was terminated. The data show quite clearly that when individual accountability was introduced, productivity rose steeply and then subsided…

  16. 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…

  17. 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…

  18. 17 CFR 300.101 - Individual accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Individual accounts. 300.101... Customers of Sipc Members § 300.101 Individual accounts. (a) Except as otherwise provided in these rules... deemed his individual accounts, shall be combined so as to constitute a single account of a...

  19. 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)

  20. California School Accounting Manual. 1984 Edition.

    ERIC Educational Resources Information Center

    Lundin, Janet, Ed.

    California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…