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. 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

    ... accounts, transferred accounts, foreign branches and a de minimis number of accounts. 247.723 Section 247... Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number of accounts... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly...

  3. 17 CFR 247.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts, transferred accounts, foreign branches and a de minimis number of accounts. 247.723 Section 247... Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number of accounts... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly...

  4. 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

    ... accounts, transferred accounts, foreign branches and a de minimis number of accounts. 247.723 Section 247... Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number of accounts... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly...

  5. 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

    ... accounts, transferred accounts, foreign branches and a de minimis number of accounts. 247.723 Section 247... Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number of accounts... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts, transferred accounts, foreign branches and a de minimis number of accounts. 247.723 Section 247... Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number of accounts... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly...

  7. 12 CFR 218.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and Banking... accounts, transferred accounts, foreign branches and a de minimis number of accounts. (a) Short-term... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly...

  8. 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

    ... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and Banking... accounts, transferred accounts, foreign branches and a de minimis number of accounts. (a) Short-term... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly...

  9. 12 CFR 218.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and Banking... accounts, transferred accounts, foreign branches and a de minimis number of accounts. (a) Short-term... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and Banking... accounts, transferred accounts, foreign branches and a de minimis number of accounts. (a) Short-term... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly...

  11. 12 CFR 218.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accounts, foreign branches and a de minimis number of accounts. 218.723 Section 218.723 Banks and Banking... accounts, transferred accounts, foreign branches and a de minimis number of accounts. (a) Short-term... dealer. (e) De minimis exclusion. A bank may, in determining its compliance with the chiefly...

  12. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX...: 11—Salaries and wages; 21—Materials, tools, supplies, fuels, and lubricants; 30 or...

  13. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX...: 11—Salaries and wages; 21—Materials, tools, supplies, fuels, and lubricants; 30 or...

  14. 49 CFR 1242.05 - Operating expense account number notation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX...: 11—Salaries and wages; 21—Materials, tools, supplies, fuels, and lubricants; 30 or...

  15. 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.

  16. 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…

  17. 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…

  18. 47 CFR 3.22 - Number of accounting authority identification codes per applicant.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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... assign U.S. AAICs for entities settling accounts of U.S. licensed vessels in the maritime mobile...

  19. 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... assign U.S. AAICs for entities settling accounts of U.S. licensed vessels in the maritime mobile...

  20. 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....

  1. 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....

  2. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Limits on sharing account number information for marketing purposes. 332.12 Section 332.12 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION... § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition...

  3. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 2 2011-01-01 2011-01-01 false Limits on sharing account number information for marketing purposes. 216.12 Section 216.12 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF... Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a)...

  4. 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....

  5. 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....

  6. 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....

  7. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 1 2012-04-01 2012-04-01 false Limits on sharing account number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges... marketing purposes. (a) General prohibition on disclosure of account numbers. You must not, directly...

  8. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 1 2011-04-01 2011-04-01 false Limits on sharing account number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges....12 Limits on sharing account number information for marketing purposes. (a) General prohibition...

  9. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges....12 Limits on sharing account number information for marketing purposes. (a) General prohibition on... use in telemarketing, direct mail marketing or other marketing through electronic mail to the...

  10. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... for marketing purposes. 216.12 Section 216.12 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF... Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a) General... third party for use in telemarketing, direct mail marketing, or other marketing through electronic...

  11. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... for marketing purposes. 313.12 Section 313.12 Commercial Practices FEDERAL TRADE COMMISSION... § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on... use in telemarketing, direct mail marketing, or other marketing through electronic mail to...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... for marketing purposes. 716.12 Section 716.12 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Limits on sharing of account number information for marketing purposes. (a) General prohibition on... in telemarketing, direct mail marketing or other marketing through electronic mail to the...

  13. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... for marketing purposes. 40.12 Section 40.12 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT... sharing account number information for marketing purposes. (a) General prohibition on disclosure of... telemarketing, direct mail marketing, or other marketing through electronic mail to the consumer. (b)...

  14. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... for marketing purposes. 573.12 Section 573.12 Banks and Banking OFFICE OF THRIFT SUPERVISION... sharing account number information for marketing purposes. (a) General prohibition on disclosure of... telemarketing, direct mail marketing, or other marketing through electronic mail to the consumer. (b)...

  15. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Limits on sharing account number information for marketing purposes. 40.12 Section 40.12 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits...

  16. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Limits on sharing account number information for marketing purposes. 40.12 Section 40.12 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits...

  17. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Limits on sharing account number information for marketing purposes. 573.12 Section 573.12 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 573.12 Limits on sharing...

  18. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Limits on sharing of account number information for marketing purposes. 716.12 Section 716.12 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures §...

  19. 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...

  20. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 248.12 Section 248.12 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) REGULATIONS S-P AND S-AM Regulation S-P: Privacy of...

  1. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  2. Accountability and Testing. NAESP School Leadership Digest Second Series, Number 5. ERIC/CEM Research Analysis Series, Number 20.

    ERIC Educational Resources Information Center

    Mazzarella, Jo Ann

    What is meant by "accountability" varies a great deal. It is not, however, the tools such as merit salary plans, voucher plans, and management techniques that are used to achieve accountability. Accountability has from its earliest days been tied to testing. In discussing testing, it is necessary to discuss the pros and cons of standardized, or…

  3. 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.

  4. 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.

  5. 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.

  6. 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.

  7. Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures

    SciTech Connect

    1998-12-01

    On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordance with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.

  8. 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…

  9. 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…

  10. Title III Accountability: Behind the Numbers. ESEA Evaluation Brief: The English Language Acquisition, Language Enhancement, and Academic Achievement Act

    ERIC Educational Resources Information Center

    Boyle, Andrea; Taylor, James; Hurlburt, Steven; Soga, Kay

    2010-01-01

    "Title III Accountability: Behind the Numbers" (2010) summarizes data reported by states in their Consolidated State Performance Reports (CSPRs) for 2004-05 through 2007-08. The CSPRs are annual reports required under the Elementary and Secondary Education Act (ESEA) that states use to submit information to the U.S. Department of…

  11. One Model Fits All: Explaining Many Aspects of Number Comparison within a Single Coherent Model-A Random Walk Account

    ERIC Educational Resources Information Center

    Reike, Dennis; Schwarz, Wolf

    2016-01-01

    The time required to determine the larger of 2 digits decreases with their numerical distance, and, for a given distance, increases with their magnitude (Moyer & Landauer, 1967). One detailed quantitative framework to account for these effects is provided by random walk models. These chronometric models describe how number-related noisy…

  12. Schools Struggling to Meet Key Goal on Accountability: Number Failing to Make AYP Rises 28 Percent

    ERIC Educational Resources Information Center

    Hoff, David J.

    2009-01-01

    Almost 30,000 schools in the United States failed to make adequate yearly progress (AYP) under the No Child Left Behind (NCLB) Act in the 2007-2008 school year. For states with comparable data for the 2006-2007 school year, the number of such schools increased by 28%. Half those schools missed their achievement goals for two or more years, putting…

  13. Researchers' choice of the number and range of levels in experiments affects the resultant variance-accounted-for effect size.

    PubMed

    Okada, Kensuke; Hoshino, Takahiro

    2016-08-08

    In psychology, the reporting of variance-accounted-for effect size indices has been recommended and widely accepted through the movement away from null hypothesis significance testing. However, most researchers have paid insufficient attention to the fact that effect sizes depend on the choice of the number of levels and their ranges in experiments. Moreover, the functional form of how and how much this choice affects the resultant effect size has not thus far been studied. We show that the relationship between the population effect size and number and range of levels is given as an explicit function under reasonable assumptions. Counterintuitively, it is found that researchers may affect the resultant effect size to be either double or half simply by suitably choosing the number of levels and their ranges. Through a simulation study, we confirm that this relation also applies to sample effect size indices in much the same way. Therefore, the variance-accounted-for effect size would be substantially affected by the basic research design such as the number of levels. Simple cross-study comparisons and a meta-analysis of variance-accounted-for effect sizes would generally be irrational unless differences in research designs are explicitly considered.

  14. SMN2 copy number predicts acute or chronic spinal muscular atrophy but does not account for intrafamilial variability in siblings.

    PubMed

    Cuscó, I; Barceló, M J; Rojas-García, R; Illa, I; Gámez, J; Cervera, C; Pou, A; Izquierdo, G; Baiget, M; Tizzano, E F

    2006-01-01

    Spinal muscular atrophy (SMA) is an autosomal recessive disorder that affects motor neurons. It is caused by mutations in the survival motor neuron gene 1 (SMN1). The SMN2 gene, which is the highly homologous SMN1 copy that is present in all the patients, is unable to prevent the disease. An SMN2 dosage method was applied to 45 patients with the three SMA types (I-III) and to four pairs of siblings with chronic SMA (II-III) and different phenotypes. Our results confirm that the SMN2 copy number plays a key role in predicting acute or chronic SMA. However, siblings with different SMA phenotypes show an identical SMN2 copy number and identical markers, indicating that the genetic background around the SMA locus is insufficient to account for the intrafamilial variability. In our results, age of onset appears to be the most important predictor of disease severity in affected members of the same family. Given that SMN2 is regarded as a target for potential pharmacological therapies in SMA, the identification of genetic factors other than the SMN genes is necessary to better understand the pathogenesis of the disease in order to implement additional therapeutic approaches.

  15. 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…

  16. 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).

  17. 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.

  18. 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

  19. 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:…

  20. Mutation screening in patients with syndromic craniosynostoses indicates that a limited number of recurrent FGFR2 mutations accounts for severe forms of Pfeiffer syndrome.

    PubMed

    Lajeunie, Elisabeth; Heuertz, Solange; El Ghouzzi, Vincent; Martinovic, Jelena; Renier, Dominique; Le Merrer, Martine; Bonaventure, Jacky

    2006-03-01

    Crouzon Syndrome (CS), Pfeiffer syndrome (PS) and the phenotypically related Jackson-Weiss (JW) variant are three craniosynostotic conditions caused by heterozygous mutations in Fibroblast Growth Factor Receptor (FGFR) genes. Screening a large cohort of 84 patients with clinical features of CS, PS or JW by direct sequencing of genomic DNA, enabled FGFR1, 2 or 3 mutation detection in 79 cases. Mutations preferentially occurred in exons 8 and 10 of FGFR2 encoding the third Ig loop of the receptor. Among the 74 FGFR2 mutations that we identified, four were novel including three missense substitutions causing CS and a 2 bp deletion creating a premature stop codon and producing JW phenotype. Five FGFR2 mutations were found in one of the two tyrosine kinase subdomains and one in the Ig I loop. Interestingly, two FGFR2 mutations creating cysteine residues (W290C and Y340C) caused severe forms of PS while conversion of the same residues into another amino-acid (W290G/R, Y340H) resulted in Crouzon phenotype exclusively. Our data provide conclusive evidence that the mutational spectrum of FGFR2 mutations in CS and PS is wider than originally thought. Genotype-phenotype analyses based on our cohort and previous studies further indicate that in spite of some overlap, PS and CS are preferentially accounted for by two distinct sets of FGFR2 mutations. A limited number of recurrent amino-acid changes (W290C, Y340C, C342R and S351C) is commonly associated with the most severe Pfeiffer phenotypes of poor prognosis.

  1. Charter School Authorizers and Oversight: Where is the Line between Effectively Holding Schools Accountable and Overregulation?. Authorizer Issue Brief. Number 5

    ERIC Educational Resources Information Center

    National Association of Charter School Authorizers (NJ1), 2004

    2004-01-01

    The basic charter school bargain--freedom in exchange for accountability--presents unique challenges to authorizers. Authorizers must walk a tightrope of sorts, respecting each charter school's independence and distinct mission, while holding every school accountable for educational results and public obligations. Overseeing charter schools is…

  2. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

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

  3. Custom accounts receivable modeling.

    PubMed

    Veazie, J

    1994-04-01

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

  4. 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, 2010 CFR

    2010-07-01

    ... PROPERTY General Provisions Donation Overview § 102-37.70 How should a transferee account for the receipt... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false How should a transferee....70 Section 102-37.70 Public Contracts and Property Management Federal Property Management...

  5. 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…

  6. A new account of the neurocognitive foundations of impairments in space, time and number processing in children with chromosome 22q11.2 deletion syndrome.

    PubMed

    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 delineated neural circuits for basic spatiotemporal cognition. This dysfunction then cascades into impairments in basic magnitude and then numerical processes, because of the central role that representations of space and time play in their construction. I propose that this takes the form of "spatiotemporal hypergranularity"; the increase in grain size and thus reduced resolution of mental representations of spatial and temporal information. The result is that spatiotemporal processes develop atypically and thereby produce the characteristic impairments in nonverbal cognitive domains that are a hallmark feature of chromosome 22q11.2 deletion syndrome. If this hypothesis driven account is supported by future research, the results will create a neurocognitive explanation of spatiotemporal and numerical impairments in the syndrome that is specific enough to be directly translated into the development of targeted therapeutic interventions.

  7. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

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

  8. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  9. The Coming Accounting Crisis

    ERIC Educational Resources Information Center

    Eaton, Tim V.

    2007-01-01

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

  10. Human Resource Accounting.

    DTIC Science & Technology

    1984-12-01

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

  11. 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…

  12. 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…

  13. 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.

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

    ERIC Educational Resources Information Center

    Marshall, P. Douglas

    2002-01-01

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

  15. A DRDC Management Accountability Framework

    DTIC Science & Technology

    2009-09-01

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

  16. Making Accountability Really Count

    ERIC Educational Resources Information Center

    Resnick, Lauren B.

    2006-01-01

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

  17. 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…

  18. 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…

  19. 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)

  20. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

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

  1. 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.

  2. Accounting: Accountants Need Verbal Skill Training

    ERIC Educational Resources Information Center

    Whitaker, Bruce L.

    1978-01-01

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

  3. Number relativity

    NASA Astrophysics Data System (ADS)

    Shin, Philip

    Number relativity 1.Every equation of the relativity is just the way to understand through to solve one question of the math problem. We just add the hypothesis into the number. 2. Sequence of number is the machine physics for software(computer) as the number order is program equation as calculator. 3. When zero is denominator, it is not existing as it is doing something by nothing. So nothing means time as we put zero denominator into time. My personal physics imagine.

  4. 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…

  5. 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…

  6. 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…

  7. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...” (appearing to the left of the first decimal point) indicates the part number. (b) The numbers immediately following to the right of the decimal point indicate, respectively, the section or account. All Part 32 Account numbers contain 4 digits to-the-right-of the decimal point. (c) Cross references to accounts...

  8. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...” (appearing to the left of the first decimal point) indicates the part number. (b) The numbers immediately following to the right of the decimal point indicate, respectively, the section or account. All Part 32 Account numbers contain 4 digits to-the-right-of the decimal point. (c) Cross references to accounts...

  9. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...” (appearing to the left of the first decimal point) indicates the part number. (b) The numbers immediately following to the right of the decimal point indicate, respectively, the section or account. All Part 32 Account numbers contain 4 digits to-the-right-of the decimal point. (c) Cross references to accounts...

  10. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...” (appearing to the left of the first decimal point) indicates the part number. (b) The numbers immediately following to the right of the decimal point indicate, respectively, the section or account. All Part 32 Account numbers contain 4 digits to-the-right-of the decimal point. (c) Cross references to accounts...

  11. Converting accounts receivable into cash.

    PubMed

    Folk, M D; Roest, P R

    1995-09-01

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

  12. 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…

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... employee whose name is changed by marriage or otherwise, or who has stated incorrect information on Form SS..., present address, date and place of birth, father's full name, mother's full name before marriage, and the employee's sex, including a statement as to whether the employee has previously filed an application...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... employee whose name is changed by marriage or otherwise, or who has stated incorrect information on Form SS..., present address, date and place of birth, father's full name, mother's full name before marriage, and the employee's sex, including a statement as to whether the employee has previously filed an application...

  15. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... employee whose name is changed by marriage or otherwise, or who has stated incorrect information on Form SS..., present address, date and place of birth, father's full name, mother's full name before marriage, and the employee's sex, including a statement as to whether the employee has previously filed an application...

  16. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... employee whose name is changed by marriage or otherwise, or who has stated incorrect information on Form SS..., present address, date and place of birth, father's full name, mother's full name before marriage, and the employee's sex, including a statement as to whether the employee has previously filed an application...

  17. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... employee whose name is changed by marriage or otherwise, or who has stated incorrect information on Form SS..., present address, date and place of birth, father's full name, mother's full name before marriage, and the employee's sex, including a statement as to whether the employee has previously filed an application...

  18. 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.

  19. 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.…

  20. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

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

  1. Accounting Education in Crisis

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  2. Automated Accounting. Instructor Guide.

    ERIC Educational Resources Information Center

    Moses, Duane R.

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

  3. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

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

  4. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  5. 7 CFR 46.20 - Lot numbers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 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 should... lot number shall be assigned to each purchased shipment of similar produce on hand at that time...

  6. 7 CFR 46.20 - Lot numbers.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 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 should... lot number shall be assigned to each purchased shipment of similar produce on hand at that time...

  7. 7 CFR 46.20 - Lot numbers.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 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 should... lot number shall be assigned to each purchased shipment of similar produce on hand at that time...

  8. 7 CFR 46.20 - Lot numbers.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 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 should... lot number shall be assigned to each purchased shipment of similar produce on hand at that time...

  9. What Exactly Do Numbers Mean?

    ERIC Educational Resources Information Center

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

    2013-01-01

    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…

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

    ERIC Educational Resources Information Center

    Babcock, Coleen

    1979-01-01

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

  11. 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…

  12. 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"…

  13. 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…

  14. 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…

  15. 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…

  16. Negative Numbers

    ERIC Educational Resources Information Center

    Galbraith, Mary J.

    1974-01-01

    Examination of models for representing integers demonstrates that formal operational thought is required for establishing the operations on integers. Advocated is the use of many models for introducing negative numbers but, apart from addition, it is recommended that operations on integers be delayed until the formal operations stage. (JP)

  17. 37 CFR 2.208 - Deposit accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  18. PLATO IV Accountancy Index.

    ERIC Educational Resources Information Center

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  19. Leadership for Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    2001-01-01

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

  20. The Choreography of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2006-01-01

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

  1. Cluster Guide. Accounting Occupations.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  2. The Accountability Illusion: Ohio

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  3. The Accountability Illusion: Florida

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  4. The Accountability Illusion: Minnesota

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  5. The Accountability Illusion: Wisconsin

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  6. The Accountability Illusion: Vermont

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  7. The Evolution of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2011-01-01

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

  8. 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…

  9. 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…

  10. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

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

  11. Some Ideas About Number Theory.

    ERIC Educational Resources Information Center

    Barnett, I. A.

    The material in this booklet is designed for non-professional mathematicians who have an interest in the theory of numbers. The author presents some elementary results of number theory without involving detailed proofs. Much of the material has direct application for secondary school mathematics teachers. A brief account of the nature of number…

  12. Grasping numbers.

    PubMed

    Moretto, Giovanna; di Pellegrino, Giuseppe

    2008-07-01

    Both theoretical and empirical studies suggest that numerical processing is intimately linked to representations of goal-directed hand actions. Further evidence for this possibility is provided here by the results of two experiments, both of which revealed a powerful influence of numerical magnitude on the selection of hand grasping movements. Human participants performed either power or precision grip responses based on the semantic properties (e.g., parity) of visual Arabic numerals, in Experiment 1, or depending on their surface characteristics (e.g., colour), in Experiment 2. In both the experiments, it was found that small numerical values facilitated precision grip (commonly used to grasp small objects), while large numerical value potentiated power grip (commonly used to grasp large objects). These findings reveal that perceiving numbers can automatically prime grasping gestures, in a similar manner to viewing physical objects. This result is coherent with the view that processing of symbolic (numerical) and physical quantitative information converges onto a shared magnitude system representing the coordinates of action.

  13. Ideas for the Accounting Classroom.

    ERIC Educational Resources Information Center

    Kerby, Debra; Romine, Jeff

    2003-01-01

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

  14. Readability of Accounting Books.

    ERIC Educational Resources Information Center

    Razek, Joseph R.; And Others

    1982-01-01

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

  15. Accounting Equals Applied Algebra.

    ERIC Educational Resources Information Center

    Roberts, Sondra

    1997-01-01

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

  16. 47 CFR 32.6622 - Number services.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... account shall include costs incurred in providing customer number and classified listings. This includes preparing or purchasing, compiling, and disseminating those listings through directory assistance or...

  17. 47 CFR 32.6622 - Number services.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... account shall include costs incurred in providing customer number and classified listings. This includes preparing or purchasing, compiling, and disseminating those listings through directory assistance or...

  18. 47 CFR 32.6622 - Number services.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... account shall include costs incurred in providing customer number and classified listings. This includes preparing or purchasing, compiling, and disseminating those listings through directory assistance or...

  19. 47 CFR 32.6622 - Number services.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... account shall include costs incurred in providing customer number and classified listings. This includes preparing or purchasing, compiling, and disseminating those listings through directory assistance or...

  20. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 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.

  2. 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...

  3. 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

  4. Viewpoints on Accountability.

    ERIC Educational Resources Information Center

    Educational Innovators Press, Tucson, AZ.

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

  5. Accountability Update, March 2000.

    ERIC Educational Resources Information Center

    Washington State Higher Education Coordinating Board, Olympia.

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

  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,…

  7. 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…

  8. 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…

  9. 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.

  10. 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…

  11. Community Accountability Conferencing.

    ERIC Educational Resources Information Center

    Thorsborne, Margaret

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

  12. 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.…

  13. Institutional Accountability Report, 2000.

    ERIC Educational Resources Information Center

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

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

  14. Fiscal Accounting Manual.

    ERIC Educational Resources Information Center

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

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

  15. 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,…

  16. Higher Education Accountability Plans

    ERIC Educational Resources Information Center

    Washington Higher Education Coordinating Board, 2003

    2003-01-01

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

  17. 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…

  18. 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…

  19. Full Accounting for Curriculum.

    ERIC Educational Resources Information Center

    Paddock, Marie-Louise

    1988-01-01

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

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

    ERIC Educational Resources Information Center

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

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

    ERIC Educational Resources Information Center

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 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…

  4. MATERIAL CONTROL ACCOUNTING INMM

    SciTech Connect

    Hasty, T.

    2009-06-14

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

  5. Navy Stock Account (NSA) Material Expenditure Errors

    DTIC Science & Technology

    1990-12-01

    AD-A241 855 NAVAL POSTGRADUATE SCHOOL Monterey, California ,.V ST A C -,. S ’GR t- D TIQ : 0T.281 " THESIS & NAVY STOCK ACCOUNT (NSA: ATEP.AL...Stock Account (NSA) Material Expenditure Errors 12, PERSONAL AUTHOR(S) Magsombol, Anacleto M. 13a TYPE OF REPORT 13b TIME COVERED 14 DATE OF REPORT (Year...Continue on reverse if necessary andl identify by block number) FIELD GROUP SUB-GROUP Expenditures, Navy Stock Account (NSA), Recon- ciliation Process

  6. 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…

  7. 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.

  8. Accounting for Every Kilowatt

    DTIC Science & Technology

    2014-10-01

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

  9. Integrated Cost Accounting System.

    DTIC Science & Technology

    1992-07-27

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

  10. 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

  11. Inflation Accounting Methods and their Effectiveness.

    DTIC Science & Technology

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

  12. 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...

  13. 4 CFR 83.9 - Social Security number.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 4 Accounts 1 2012-01-01 2012-01-01 false Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN)...

  14. 4 CFR 83.9 - Social Security number.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 4 Accounts 1 2011-01-01 2011-01-01 false Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN)...

  15. 4 CFR 83.9 - Social Security number.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN)...

  16. 4 CFR 83.9 - Social Security number.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 4 Accounts 1 2013-01-01 2013-01-01 false Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN)...

  17. 4 CFR 83.9 - Social Security number.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 4 Accounts 1 2014-01-01 2013-01-01 true Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN)...

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

    ERIC Educational Resources Information Center

    Buchanan, Phillip G.; Cao, Le Thi

    1986-01-01

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

  19. 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,…

  20. 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.

  1. 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.

  2. 14 CFR Sec. 1-4 - System of accounts coding.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is... digit code assigned to each profit and loss account denote a detailed area of financial activity or... sequentially within blocks, designating more general classifications of financial activity and...

  3. CPA Credential Perceptions: A Case Study of Hispanic Accountants

    ERIC Educational Resources Information Center

    Gabre, Helen G.; Flesher, Dale L.; Ross, Frank

    2017-01-01

    One of the recommendations of The Pathways Commission report was to increase the number of diverse entrants into the accounting profession. While the Commission's recommendation is commendable, the lack of diversity in the accounting profession is not a new problem. Hence, the accounting profession has attempted to address the underrepresentation…

  4. 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

  5. Dynamic Virtual Credit Card Numbers

    NASA Astrophysics Data System (ADS)

    Molloy, Ian; Li, Jiangtao; Li, Ninghui

    Theft of stored credit card information is an increasing threat to e-commerce. We propose a dynamic virtual credit card number scheme that reduces the damage caused by stolen credit card numbers. A user can use an existing credit card account to generate multiple virtual credit card numbers that are either usable for a single transaction or are tied with a particular merchant. We call the scheme dynamic because the virtual credit card numbers can be generated without online contact with the credit card issuers. These numbers can be processed without changing any of the infrastructure currently in place; the only changes will be at the end points, namely, the card users and the card issuers. We analyze the security requirements for dynamic virtual credit card numbers, discuss the design space, propose a scheme using HMAC, and prove its security under the assumption the underlying function is a PRF.

  6. Automated Accounting. Payroll. Instructor Module.

    ERIC Educational Resources Information Center

    Moses, Duane R.

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

  7. 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…

  8. 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)

  9. 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…

  10. Putting the "receive" in accounts receivable.

    PubMed

    McDaniel, John W; Baum, Neil

    2006-01-01

    There isn't a practice in the United States that doesn't have a concern about accounts receivable. The financial success of any practice depends on the care and feeding of the accounts receivable. This is not an area of practice management that can be taken lightly or delegated to someone who is not attentive to detail and doggedly persistent. In this article, we will discuss how to identify problematic accounts receivable and what can be done to bring the accounts receivable under control. We will provide you with a plan of action that can be adopted by any practice regardless of size, number of physicians, or whether the practice uses in-house billing or outsources its billing arrangements.

  11. Pain: A Statistical Account

    PubMed Central

    Thacker, Michael A.; Moseley, G. Lorimer

    2017-01-01

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

  12. 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.

  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. Missile Defense: Actions Needed to Improve Transparency and Accountability

    DTIC Science & Technology

    2011-03-01

    Improve Transparency and Accountability March 2011 GAO-11-372 Report Documentation Page Form ApprovedOMB No. 0704-0188 Public reporting...AND SUBTITLE Missile Defense: Actions Needed to Improve Transparency and Accountability 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT... Transparency and Accountability Why GAO Did This Study Since 2002, Congress has directed GAO to assess the Missile Defense Agency’s (MDA) annual fiscal

  15. Security Analysis of Accountable Anonymous Group Communication in Dissent

    DTIC Science & Technology

    2013-01-31

    Yale University Department of Computer Science Security Analysis of Accountable Anonymous Group Communication in Dissent Ewa Syta Aaron Johnson Henry...00-00-2013 4. TITLE AND SUBTITLE Security Analysis of Accountable Anonymous Group Communication in Dissent 5a. CONTRACT NUMBER 5b. GRANT NUMBER...are difficult to protect against traffic analysis, and accountable voting protocols are unsuited to general anonymous messaging. DISSENT, originally

  16. 47 CFR 32.20 - Numbering convention.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Numbering convention. 32.20 Section 32.20 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.20 Numbering convention. (a) The number...

  17. 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.

  18. 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.

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

    ERIC Educational Resources Information Center

    Brown, Dorothy Lee

    1980-01-01

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

  20. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

  3. 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…

  4. Accountability report - fiscal year 1997

    SciTech Connect

    1998-04-01

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

  5. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  6. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  7. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  8. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  9. Accounting Instruction Builds Economic Literacy.

    ERIC Educational Resources Information Center

    Albaugh, Thomas A.; Porreca, Anthony G.

    1985-01-01

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

  10. 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…

  11. 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....

  12. Model Accounting Program. Adopters Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  13. 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:…

  14. 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…

  15. 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)

  16. 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…

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  18. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  19. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  20. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  1. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  2. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  4. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  5. 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.

  6. 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

  7. On Multiplying Negative Numbers.

    ERIC Educational Resources Information Center

    Crowley, Mary L.; Dunn, Kenneth A.

    1985-01-01

    Comments on the history of negative numbers, some methods that can be used to introduce the multiplication of negative numbers to students, and an explanation of why the product of two negative numbers is a positive number are included. (MNS)

  8. District nurse clinics: accountability and practice.

    PubMed

    Griffith, Richard; Tengnah, Cassam

    2013-02-01

    The numbers of district nurse clinics are continuing to grow in primary care and they provide timely and more cost effective intervention for patients. The clinics provide exciting opportunities for district nurses but also carry an increased risk of exposure to liability. This article discusses some of the key areas of accountability underpinning the duty of care of district nurses working in nurse-led clinics.

  9. Accounts receivable reports: underutilized mining tools.

    PubMed

    Wallace, R

    1999-01-01

    There is gold to be found in accounts receivable reports for those willing to mine the data. The key is to know how to interpret the information buried within the numbers and use it to recover monies owed. This article identifies seven reports that should be staples in every organization committed to improving its overall collection performance. Also included are tips on understanding reports and implementing changes.

  10. Achieving Accountability in Cyberspace: Revolution or Evolution?

    DTIC Science & Technology

    2014-01-01

    OMB control number. 1. REPORT DATE 2014 2. REPORT TYPE 3. DATES COVERED 00-00-2014 to 00-00-2014 4. TITLE AND SUBTITLE Achieving... types of controls and the rigid enforcement of compliance with those controls offer insights into the critical elements of a cyberspace accountability...result in a 100 mph collision. Why is it we do not drive in perpetual fear of collision with our hands clutching the wheel in a death grip and our

  11. 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…

  12. Promote Number Sense

    ERIC Educational Resources Information Center

    Gurganus, Susan

    2004-01-01

    "Number sense" is "an intuition about numbers that is drawn from all varied meanings of number" (NCTM, 1989, p. 39). Students with number sense understand that numbers are representative of objects, magnitudes, relationships, and other attributes; that numbers can be operated on, compared, and used for communication. It is fundamental knowledge…

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

    ERIC Educational Resources Information Center

    McCormick, Alexander C.

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Henry, Gary T.

    1996-01-01

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

  15. 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…

  16. An Analysis of Naval Aviation Configuration Status Accounting.

    DTIC Science & Technology

    1983-12-01

    R -A41O 473 AN ANALYSIS OF NAVAL AVIATION CONFIGURATION STATUS 1/2 ACCOUNTING (U) NAVAL POSTGRADUATE SCHOOL MONTEREY CR M A SNYDER ET AL. DEC 83...THESIS "S AN ANALYSIS OF NAVAL AVIATION CONFIGURATION STATUS ACCOUNTING by ____ Marlene A. Snyder -... ,and C..) Thomas F. Snyder 4/ December 1983 Thesis...NUMBER 4. TITLE (and Aejt11a) 5. TYPE OF REPORT & PERIOD COVERED An Analysis of Naval Aviation Master’s Thesis Configuration Status Accounting December

  17. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... jurisdiction of the Federal Communications Commission (FCC) or a State regulatory body shall maintain its... Commission's Rules and Regulations. (1) RUS borrowers maintaining the accounts prescribed in 47 CFR part 32... reduced number of Class A and B accounts, until the Federal-State Joint Conference has reviewed them....

  18. School Accountability and Teacher Mobility. Working Paper 47

    ERIC Educational Resources Information Center

    Feng, Li; Figlio, David N.; Sass, Tim R.

    2010-01-01

    Struggling schools that come under increased accountability pressure face a number of challenges, changing instructional policies and practices to facilitate student improvement. But what effect does school accountability have on teachers' mobility decisions? This study is the first to exploit policy variation within the same state to examine the…

  19. 47 CFR 32.13 - Accounts-general.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... herein. However, reporting companies may use different numbers for internal purposes when separate... prescribed in this system. (1) A company may subdivide any of the accounts prescribed. The titles of all...

  20. 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…

  1. 7 CFR 993.173 - Reports of accounting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... contract or account number; (4) An itemized statement listing each lot of prunes in the delivery, showing... accounting. Upon written notice by the committee, non-profit cooperative agricultural marketing associations... the committee: (1) The tonnage of prunes held by the handler by size and grade, as of the...

  2. 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... of the person as a commodity trading advisor or a securities investment advisor; (ii) The legal organization of the person and the person's principal business or occupation; (iii) Account numbers and...

  3. 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)

  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. 5 CFR 1640.3 - Statement of individual account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... number, and date of birth under which the account is established; (b) Retirement system coverage and... participant has a beneficiary designation on file with the TSP record keeper; (d) Contribution allocation...

  6. The Accountability Illusion: New Jersey

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  7. Efficacy and Accountability in Organizations.

    ERIC Educational Resources Information Center

    Reitzug, Ulrich C.

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

  8. Training within the Accounting Firm.

    ERIC Educational Resources Information Center

    Finch, Beth; And Others

    1991-01-01

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

  9. Teacher Accountability: Trends and Policies.

    ERIC Educational Resources Information Center

    Ornstein, Allan C.

    1986-01-01

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

  10. Integrating Systems into Accounting Instruction.

    ERIC Educational Resources Information Center

    Heatherington, Ralph

    1980-01-01

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

  11. Reengineering Elementary Accounting. Final Report.

    ERIC Educational Resources Information Center

    California State Univ., Chico.

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

  12. Careers for Women in Accounting

    ERIC Educational Resources Information Center

    Rayburn, Letricia Gayle

    1976-01-01

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

  13. Incentives for Accountability. ERIC Digest.

    ERIC Educational Resources Information Center

    Lashway, Larry

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

  14. An Accounting International Experience Course

    ERIC Educational Resources Information Center

    Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

    2010-01-01

    Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

  15. The Accountability Illusion: New Hampshire

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  16. The Accountability Illusion: Rhode Island

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  17. Machine Accounting. An Instructor's Guide.

    ERIC Educational Resources Information Center

    Gould, E. Noah, Ed.

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

  18. The Accountability Illusion: New Mexico

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  19. GASB's Basis of Accounting Project.

    ERIC Educational Resources Information Center

    Kovlak, Daniel L.

    1986-01-01

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

  20. School Centered Evidence Based Accountability

    ERIC Educational Resources Information Center

    Milligan, Charles

    2015-01-01

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

  1. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

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

  2. Canadian Accountants: Examining Workplace Learning

    ERIC Educational Resources Information Center

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

    2007-01-01

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

  3. Accounting Experiences in Collaborative Learning

    ERIC Educational Resources Information Center

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

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

  4. PLATO Instruction for Elementary Accounting.

    ERIC Educational Resources Information Center

    McKeown, James C.

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

  5. Kentucky School and District Accountability Results. Accountability Cycle 3 (1994-95 to 1997-98). Briefing Packet.

    ERIC Educational Resources Information Center

    Kentucky State Dept. of Education, Frankfort.

    This briefing packet contains data on the school and district accountability results for Kentucky's state assessment system, the Kentucky Instructional Results Information System, for 1994-1995 through its last use in 1997-1998. The first section contains state and regional accountability indices by grade level, with number of students tested and…

  6. Accountability,

    DTIC Science & Technology

    1987-05-01

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

  7. 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

  8. Mirror reversal: empirical tests of competing accounts.

    PubMed

    Takano, Yohtaro; Tanaka, Akihiro

    2007-11-01

    In a mirror, left and right are said to look reversed. Surprisingly, this very familiar phenomenon, mirror reversal, has still no agreed-upon account to date. This study compared a variety of accounts in the light of empirical data. In Experiment 1, 102 students judged whether the mirror image of a person or a character looked reversed or not in 15 settings and also judged the directional relation between its components. In Experiment 2, 52 students made the reversal judgements in 13 settings. It was found for the first time that a substantial proportion of people denied the left-right mirror reversal of a person, whereas virtually all of them did recognize that of a character. This discrepancy strongly suggested that these two kinds of mirror reversal are produced by different processes, respectively. A number of findings including this discrepancy clearly contradicted two accounts that are currently active: the one based on the priority of the up-down and front-back axes over the left-right axis, and the one based on the physical rotation of an object. All the findings were consistent with an account that considered mirror reversal a complex of three different phenomena produced by three different processes, respectively.

  9. OPERATIONS RESEARCH AND THE ACCOUNTANT,

    DTIC Science & Technology

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

  10. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the Federal Energy Regulatory Commission and shall be considered as parts of the account titles. Each service company, however, may adopt for its own purposes a different system of account numbers provided... of account numbers for their own purposes shall keep readily available a list which indicates...

  11. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

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

  12. 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

  13. 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.

  14. Accounting Internships: A Practical Framework.

    ERIC Educational Resources Information Center

    Henry, Linvol G.; And Others

    1988-01-01

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

  15. Speaking the Language of Accounting.

    ERIC Educational Resources Information Center

    Fletcher, Leslie B.

    1997-01-01

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

  16. 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…

  17. 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…

  18. Sierpinski and Carmichael Numbers

    DTIC Science & Technology

    2013-01-16

    prove that almost all odd natural numbers k have the property that 2nk + 1 is not a Carmichael number for any n 2 N; this implies the existence of a...Sierpiński and Riesel numbers. First, we prove that almost all odd natural numbers k have the property that 2nk + 1 is not a Carmichael number for any n...Sierpiński [25] showed that there are infinitely many odd natural numbers k with the property that 2nk + 1 is composite for every natural number n; such an

  19. Number crunch care.

    PubMed

    Forrest, Caroline

    2012-07-25

    The health service is encouraged increasingly to learn lessons from the private sector and adopt good business principles, such as being more accountable and cost-effective while still meeting patient demands.

  20. PET: [number sign]1 is number one

    SciTech Connect

    Miller, C.

    1994-09-01

    Subsidized in the beginning by bottle deposits, now spurred by the ability of curbside recycling to collect more than soda bottles, polyethylene terephthalate (PET) recycling has made great strides in the last 10 years. Its growth rate and increased market demand are the envy of many other materials. Appropriate, if not deliberately, this number-one resin is listed under the Society for the Plastics Industry's resin identification code as [number sign]1. Unlike most recyclables, the market demand for recycled PET is greater than the supply. As a result, demand not supply, is fueling the increase in PET recycling.

  1. 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.

  2. Possible number systems.

    PubMed

    Rips, Lance J; Thompson, Samantha

    2014-03-01

    Number systems-such as the natural numbers, integers, rationals, reals, or complex numbers-play a foundational role in mathematics, but these systems can present difficulties for students. In the studies reported here, we probed the boundaries of people's concept of a number system by asking them whether "number lines" of varying shapes qualify as possible number systems. In Experiment 1, participants rated each of a set of number lines as a possible number system, where the number lines differed in their structures (a single straight line, a step-shaped line, a double line, or two branching structures) and in their boundedness (unbounded, bounded below, bounded above, bounded above and below, or circular). Participants also rated each of a group of mathematical properties (e.g., associativity) for its importance to number systems. Relational properties, such as associativity, predicted whether participants believed that particular forms were number systems, as did the forms' ability to support arithmetic operations, such as addition. In Experiment 2, we asked participants to produce properties that were important for number systems. Relational, operation, and use-based properties from this set again predicted ratings of whether the number lines were possible number systems. In Experiment 3, we found similar results when the number lines indicated the positions of the individual numbers. The results suggest that people believe that number systems should be well-behaved with respect to basic arithmetic operations, and that they reject systems for which these operations produce ambiguous answers. People care much less about whether the systems have particular numbers (e.g., 0) or sets of numbers (e.g., the positives).

  3. 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…

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

    PubMed

    Maco, P S; Weinstein, S J

    2000-10-01

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

  5. 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.

  6. 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...

  7. 17 CFR 5.20 - Special calls for account and transaction information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... concerning accounts of traders owning or controlling such retail forex transaction positions, as may be... financial interest of ten percent or more in each account; (5) The number of open retail forex...

  8. 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.

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

    ERIC Educational Resources Information Center

    Park, Leslie Jane

    1994-01-01

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

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

    ERIC Educational Resources Information Center

    Baroutsis, Aspa

    2016-01-01

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

  11. 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…

  12. Residual number processing in dyscalculia.

    PubMed

    Cappelletti, Marinella; Price, Cathy J

    2014-01-01

    Developmental dyscalculia - a congenital learning disability in understanding numerical concepts - is typically associated with parietal lobe abnormality. However, people with dyscalculia often retain some residual numerical abilities, reported in studies that otherwise focused on abnormalities in the dyscalculic brain. Here we took a different perspective by focusing on brain regions that support residual number processing in dyscalculia. All participants accurately performed semantic and categorical colour-decision tasks with numerical and non-numerical stimuli, with adults with dyscalculia performing slower than controls in the number semantic tasks only. Structural imaging showed less grey-matter volume in the right parietal cortex in people with dyscalculia relative to controls. Functional MRI showed that accurate number semantic judgements were maintained by parietal and inferior frontal activations that were common to adults with dyscalculia and controls, with higher activation for participants with dyscalculia than controls in the right superior frontal cortex and the left inferior frontal sulcus. Enhanced activation in these frontal areas was driven by people with dyscalculia who made faster rather than slower numerical decisions; however, activation could not be accounted for by response times per se, because it was greater for fast relative to slow dyscalculics but not greater for fast controls relative to slow dyscalculics. In conclusion, our results reveal two frontal brain regions that support efficient number processing in dyscalculia.

  13. A Liberal Account of Addiction

    PubMed Central

    Foddy, Bennett; Savulescu, Julian

    2014-01-01

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

  14. 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…

  15. 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…

  16. 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…

  17. The Numbered Forest.

    ERIC Educational Resources Information Center

    Kissner, Emily

    2000-01-01

    Describes the activity of numbering trees in which students number trees or find the numbered trees and observe other features according to class time. This activity aims to increase student tracking, mapping, and writing skills and integrate them with math skills. Suggests follow up activities that focus on reading, writing, and language skills.…

  18. 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…

  19. 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.

  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. Examining Preservice Elementary Mathematics Teachers' Understandings about Irrational Numbers

    ERIC Educational Resources Information Center

    Guven, Bulent; Cekmez, Erdem; Karatas, Ilhan

    2011-01-01

    The purpose of this study is to provide an account of preservice elementary mathematics teachers' understandings about irrational numbers. Three dimensions of preservice mathematics teachers' understandings are examined: defining rational and irrational numbers, placing rational and irrational numbers on the number line, and operations with…

  2. Convoluted Convolved Fibonacci Numbers

    NASA Astrophysics Data System (ADS)

    Moree, Pieter

    2004-04-01

    The convolved Fibonacci numbers F_j^(r) are defined by (1-x-x^2)^{-r}=sum_{j>= 0}F_{j+1}^(r)x^j. In this note we consider some related numbers that can be expressed in terms of convolved Fibonacci numbers. These numbers appear in the numerical evaluation of a constant arising in the study of the average density of elements in a finite field having order congruent to a (mod d). We derive a formula expressing these numbers in terms of ordinary Fibonacci and Lucas numbers. The non-negativity of these numbers can be inferred from Witt's dimension formula for free Lie algebras. This note is a case study of the transform 1/n sum_{d|}n mu(d)f(z^d)^{n/d} (with f any formal series), which was introduced and studied in a companion paper by Moree.

  3. Academic Accountability and State Intervention.

    ERIC Educational Resources Information Center

    Duncan, John W.

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

  4. 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;…

  5. 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.…

  6. 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…

  7. 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…

  8. 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.

  9. 77 FR 40253 - Reserve Account

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

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

  10. Charter Schools and Democratic Accountability

    ERIC Educational Resources Information Center

    Henig, Jeffrey R.

    2017-01-01

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

  11. JSC interactive basic accounting system

    NASA Technical Reports Server (NTRS)

    Spitzer, J. F.

    1978-01-01

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

  12. Accountable Professional Practice in ELT

    ERIC Educational Resources Information Center

    Farmer, Frank

    2006-01-01

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

  13. Accountability Is a Calculated Effort

    ERIC Educational Resources Information Center

    Vekich, Michael; Coborn, Daniel

    2004-01-01

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

  14. Accountability in Adult Farmer Education

    ERIC Educational Resources Information Center

    Callanan, Paul J.; Jackson, Dennis L.

    1978-01-01

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

  15. Process Accountability in Curriculum Development.

    ERIC Educational Resources Information Center

    Gooler, Dennis D.; Grotelueschen, Arden

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

  16. Accountability Issues in School Violence.

    ERIC Educational Resources Information Center

    Al-Bataineh, Adel T.

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

  17. Accountability--A Historical Perspective.

    ERIC Educational Resources Information Center

    Keefover, Karen Shade

    1983-01-01

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

  18. Accounting. Occupational Competency Analysis Profile.

    ERIC Educational Resources Information Center

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

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

  19. Cost Accounting for Decision Makers.

    ERIC Educational Resources Information Center

    Kaneklides, Ann L.

    1985-01-01

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

  20. Accountability: A New Disneyland Fantasy

    ERIC Educational Resources Information Center

    Bundy, Robert F.

    1974-01-01

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

  1. Library Labor Cost Accounting System.

    ERIC Educational Resources Information Center

    Du Bois, Dan

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

  2. Accounting Principles and Financial Statements.

    ERIC Educational Resources Information Center

    Robinson, Daniel D.

    1973-01-01

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

  3. Fraud Education for Accounting Students.

    ERIC Educational Resources Information Center

    Peterson, Bonita K.

    2003-01-01

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

  4. Educational Accountability and Policy Feedback

    ERIC Educational Resources Information Center

    McDonnell, Lorraine M.

    2013-01-01

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

  5. Improving School Accountability in California

    ERIC Educational Resources Information Center

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

    2011-01-01

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

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

  7. Versatile page numbering analysis

    NASA Astrophysics Data System (ADS)

    Déjean, Hervé; Meunier, Jean-Luc

    2008-01-01

    In this paper, we revisit the problem of detecting the page numbers of a document. This work is motivated by a need for a generic method which applies on a large variety of documents, as well as the need for analyzing the document page numbering scheme rather than spotting one number per page. We propose here a novel method, based on the notion of sequence, which goes beyond any previous described work, and we report on an extensive evaluation of its performance.

  8. 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.

  9. 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.

  10. Universal Number Library

    SciTech Connect

    Lloyd, G. Scott

    2016-09-17

    This floating-point arithmetic library contains a software implementation of Universal Numbers (unums) as described by John Gustafson [1]. The unum format is a superset of IEEE 754 floating point with several advantages. Computing with unums provides more accurate answers without rounding errors, underflow or overflow. In contrast to fixed-sized IEEE numbers, a variable number of bits can be used to encode unums. This all allows number with only a few significant digits or with a small dynamic range to be represented more compactly.

  11. 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…

  12. 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…

  13. 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…

  14. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

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

  15. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  16. 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...

  17. 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...

  18. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  19. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  20. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  1. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  2. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  3. 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,…

  4. United States General Accounting Office Publications List.

    DTIC Science & Technology

    1981-06-30

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

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

    PubMed

    Osterndorf, Dave

    2006-01-01

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

  6. Finance salaries. Account the cost.

    PubMed

    Robling, Andy

    2003-02-06

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

  7. 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.

  8. PFI management called to account.

    PubMed

    2008-11-01

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

  9. 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)

  10. 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…

  11. Education by the Numbers

    ERIC Educational Resources Information Center

    Leadership, 2007

    2007-01-01

    Education, it seems, is increasingly driven by the numbers. Whether it is measuring student performance or a school district's ability to balance the books, one will find data out there about it. So much data, in fact, that it is difficult to sort through all the numbers to get the needed information. This article describes California's Ed-Data…

  12. Numbers Are Not Everything

    ERIC Educational Resources Information Center

    Cole, Milton W.

    2009-01-01

    Numbers--of publications, grant money, PhD students, and invited talks, for example--play too large a role in assessments of faculty. The author's thirty-five years of experience in higher education have convinced him that overreliance on such numbers is a big problem, especially, but not exclusively, in the sciences. Every scientist recognizes…

  13. 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.

  14. 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)

  15. 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.

  16. Risk Management Practices and Accounting Requirements.

    ERIC Educational Resources Information Center

    Cheng, Rita Hartung; Yahr, Robert B.

    1989-01-01

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

  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

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

  19. 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

  20. Numbers in Action.

    PubMed

    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.

  1. Quantum random number generators

    NASA Astrophysics Data System (ADS)

    Herrero-Collantes, Miguel; Garcia-Escartin, Juan Carlos

    2017-01-01

    Random numbers are a fundamental resource in science and engineering with important applications in simulation and cryptography. The inherent randomness at the core of quantum mechanics makes quantum systems a perfect source of entropy. Quantum random number generation is one of the most mature quantum technologies with many alternative generation methods. This review discusses the different technologies in quantum random number generation from the early devices based on radioactive decay to the multiple ways to use the quantum states of light to gather entropy from a quantum origin. Randomness extraction and amplification and the notable possibility of generating trusted random numbers even with untrusted hardware using device-independent generation protocols are also discussed.

  2. Shear rotation numbers

    NASA Astrophysics Data System (ADS)

    Doeff, E.; Misiurewicz, M.

    1997-11-01

    This paper presents results on rotation numbers for orientation-preserving torus homeomorphisms homotopic to a Dehn twist. Rotation numbers and the rotation set for such homeomorphisms have been defined and initially investigated by the first author in a previous paper. Here we prove that each rotation number 0951-7715/10/6/017/img5 in the interior of the rotation set is realized by some compact invariant set, and that there is an ergodic measure on that set with mean rotation number 0951-7715/10/6/017/img5. It is also proved that the function which assigns its rotation set to such a homeomorphism is continuous. Finally, a counterexample is presented that shows that rational extremal points of the shear rotation set do not necessarily correspond to any periodic orbits.

  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. Discovering Avogadro's Number.

    ERIC Educational Resources Information Center

    Rieck, William A.

    1997-01-01

    Illustrates the use of an inductive approach that leads students to the discovery of Avogadro's number while integrating thinking, mathematical, and calculator skills in the process. An understanding of scientific notation and a calculator are required. (DDR)

  5. Genetics by the Numbers

    MedlinePlus

    ... View All Articles | Inside Life Science Home Page Genetics by the Numbers By Chelsea Toledo and Kirstie ... June 11, 2012 Scholars have been studying modern genetics since the mid-19th century, but even today ...

  6. 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)

  7. 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…

  8. 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.

  9. Helping dentists manage accounts receivable.

    PubMed

    Scott, J

    2001-01-01

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

  10. 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.

  11. 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...

  12. 32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false Accounting classifications for nonnaval medical...) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications...

  13. 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.

  14. 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.

  15. 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…

  16. 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.

  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. 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)

  19. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  20. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  1. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  2. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  3. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  4. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  5. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  6. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  7. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  8. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  9. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  10. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  11. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  12. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  14. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  15. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  16. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  17. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  18. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  19. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  20. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  1. Report on Federal Individual Training Accounts.

    ERIC Educational Resources Information Center

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

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

  2. Choosing the Best Method to Introduce Accounting.

    ERIC Educational Resources Information Center

    Guerrieri, Donald J.

    1988-01-01

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

  3. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. The Global Challenge for Accounting Education

    ERIC Educational Resources Information Center

    Helliar, Christine

    2013-01-01

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

  5. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. 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…

  10. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  11. 5 CFR 1650.3 - Frozen accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  12. Cost Accounting in the Automated Manufacturing Environment

    DTIC Science & Technology

    1988-06-01

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

  13. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  14. 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…

  15. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  16. Safety in glomerular numbers.

    PubMed

    Schreuder, Michiel F

    2012-10-01

    A low nephron number is, according to Brenner's hyperfiltration hypothesis, associated with hypertension, glomerular damage and proteinuria, and starts a vicious cycle that ends in renal failure over the long term. Nephron endowment is set during foetal life, and there is no formation of nephrons after 34-36 weeks of gestation, indicating that many factors before that time-point may have an impact on kidney development and reduce nephron numbers. Such factors include maternal malnutrition, stress, diseases, such as diabetes, uteroplacental insufficiency, maternal and neonatal drugs and premature birth. However, other congenital anomalies, such as renal hypoplasia, unilateral renal agenesis or multicystic dysplastic kidney, may also lead to a reduced nephron endowment, with an increased risk for hypertension, renal dysfunction and the need for renal replacement therapy. This review focuses on the causes and consequences of a low nephron endowment and will illustrate why there is safety in glomerular numbers.

  17. 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

  18. Quantum random number generation

    SciTech Connect

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

    2016-06-28

    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 a 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.

  19. Quantum random number generation

    DOE PAGES

    Ma, Xiongfeng; Yuan, Xiao; Cao, Zhu; ...

    2016-06-28

    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 a highmore » 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

  20. Quantum random number generation

    NASA Astrophysics Data System (ADS)

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

    2016-06-01

    Quantum physics can be exploited to generate true random numbers, which have 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. On the basis of 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 a high speed by properly modelling the devices. The second category is self-testing QRNG, in which verifiable randomness can be generated without trusting the actual implementation. The third category, semi-self-testing QRNG, is an intermediate category that provides a tradeoff between the trustworthiness on the device and the random number generation speed.

  1. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  2. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  3. Farm Business Management Analysis. Unit I: Establishing a Farm Accounting System. Revised. Volume 25, Number 3.

    ERIC Educational Resources Information Center

    Riley, Jim

    The lessons in this unit are designed primarily for Missouri vocational agriculture instructors participating in the Farm Business Management Analysis program. Each of the 10 lessons in the unit is a self-contained instructional package and includes material for monthly classroom sessions for young and adult farmers and for individualized…

  4. 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…

  5. Minimal Niven Numbers

    DTIC Science & Technology

    2007-12-26

    265–275. [7] H. G. Grundman, ‘ Sequences of consecutive Niven numbers’, Fibonacci Quart. 32 (1994), 174–175. [8] D. R. Heath-Brown and S. Konyagin...paper, we define a natural sequence in relation to q-Niven numbers. For a fixed but arbitrary k ∈ N and a base q ≥ 2, one may ask whether or not there...other words, ak is the smallest Niven number whose sum of the digits is a given positive integer k. We denote by ck the companion sequence ck = ak/k

  6. Learning Studios for Introductory Accounting

    ERIC Educational Resources Information Center

    Yourstone, Steven A.; Tepper, Robert J.

    2014-01-01

    Although originally designed for science courses, learning studios have been introduced at over 100 college campuses in a variety of disciplines. Our study focuses on the differences between classrooms designed as lecture spaces versus classrooms designed as learning studios. The impetus is the growing number of learning studios and…

  7. Ethical accountability in the cyberspace

    SciTech Connect

    Nance, K.L.; Strohmaier, M.

    1994-12-31

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

  8. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

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

  9. Personal Retirement Accounts and Saving†

    PubMed Central

    Aguila, Emma

    2017-01-01

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

  10. Accountable care organizations: legal concerns.

    PubMed

    Sanbar, S Sandy

    2011-01-01

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

  11. Measuring accounts receivable performance: a comprehensive method.

    PubMed

    Newton, R L

    1993-05-01

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

  12. Relationships between University Characteristics and Early Job Outcomes of Accountants.

    ERIC Educational Resources Information Center

    Colarelli, Stephen M.; And Others

    1991-01-01

    A study investigated relationships between university characteristics and job offers, employment status, job attitudes, and job performance of newly hired college graduates in accounting. Results indicate little correlation between institutional characteristics and job attitudes or performance, some correlation with number of job offers, more with…

  13. Accountability for Academics and Social Responsibility through Service Learning

    ERIC Educational Resources Information Center

    Smith, David B.

    2005-01-01

    Middle school teachers are accountable for helping young adolescents master a daunting number of basic skills and concepts. On the other hand, they are also expected to help their students develop a social conscience during what is arguably the most egocentric stage of their social development. This article presents a service learning project that…

  14. An Introduction to Savings Accounts for Learning Disabled Adolescents.

    ERIC Educational Resources Information Center

    McGee, David W.

    1983-01-01

    A special unit on savings accounts was incorporated into a program designed to teach learning disabled adolescents skills for becoming self-sufficient adults. Sessions covered concepts and terminology, a brief history of banking, common ways of writing dates on banking forms, the importance of spelling numbers correctly, and the use of savings…

  15. 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…

  16. Business & Office Accounting/Bookkeeping Series. Duty Task List.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

    This document contains the occupational duty/task lists for five occupations in the business and office accounting/bookkeeping series. Each occupation is divided into four to six duties. A separate page for each duty in the occupation lists the tasks in that duty along with its code number and columns to indicate whether that particular duty has…

  17. 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…

  18. Computational Complexity, Efficiency and Accountability in Large Scale Teleprocessing Systems.

    DTIC Science & Technology

    1980-12-01

    COMPLEXITY, EFFICIENCY AND ACCOUNTABILITY IN LARGE SCALE TELEPROCESSING SYSTEMS DAAG29-78-C-0036 STANFORD UNIVERSITY JOHN T. GILL MARTIN E. BELLMAN...solve but easy to check. Ve have also suggested howy sucb random tapes can be simulated by determin- istically generating "pseudorandom" numbers by a

  19. 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…

  20. 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…

  1. 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…

  2. 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.

  3. 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…

  4. "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'…

  5. 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…

  6. Analogies for Avogadro's Number.

    ERIC Educational Resources Information Center

    Poskozim, Paul S.; And Others

    1986-01-01

    Reviews analogies used to try to capture the concept of the magnitude of Avogadro's number, including analogies related to small/tiny objects, counting, people, water, and money. Also presents several new ones which are based on modern computers and printers. (JN)

  7. Playing the Numbers

    ERIC Educational Resources Information Center

    Doyle, William R.

    2010-01-01

    Some say that the educators now have a gender-stratified system of higher education, with nearly 60 percent of all undergraduates being women and fewer men attending each year. The battle for gender equity for women in higher education has been a long and contentious one. In the decades since, increasing numbers of women have gone to college, to…

  8. Chippy's Computer Numbers.

    ERIC Educational Resources Information Center

    Girard, Suzanne; Willing, Kathlene R.

    Intended for young children just becoming familiar with computers, this counting book introduces and reinforces new computer vocabulary and concepts. The numbers, from one to twelve, are presented along with words and illustrations from the world of computers, allowing for different activities in which children can count or match and name the…

  9. 75 FR 60309 - Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-30

    ... notice of proposed rulemaking support the requirement to use a PTIN as the exclusive identifying number... Accountant Examination and are working toward their license as a certified public accountant are often... firms that those firms would incur a substantial financial burden if the regulations include...

  10. 77 FR 8753 - Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-15

    ... prescribed identifying number, a tax return preparer must be an attorney, certified public accountant... ``decided to allow certain individuals who are not attorneys, certified public accountants, enrolled agents... may obtain a PTIN: (1) Tax return preparers supervised by attorneys, certified public...

  11. 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.

  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. Thermal convection at infinite Prandtl number

    NASA Technical Reports Server (NTRS)

    Herring, J. R.

    1969-01-01

    Numerical solutions are developed for the full scaled three dimensional thermal convection problem, at infinite Prandtl number, and for rigid boundaries. The procedure is designed to give an approximate account of horizontally homogeneous and isotropic flow situations. Results, which included a maximum of 36 horizontal wave number vectors and 20 vertical wave numbers, appear to adequately describe the flow fill up to R = 100,000; beyond this R the results appear to show horizontal wave number truncation error. This error seems to affect the boundary slope of the mean temperature field more than other mean quantities. Despite some numerical uncertainities, certain of the qualitative features of the flow fill are predicted with reasonable confidence.

  14. High Reynolds Number Turbulence

    DTIC Science & Technology

    2007-03-27

    wall relation of McKeon et al. (2005), and the results for the smallest sandgrain roughness used by Nikuradse (1933). 3 57xI03 "eI : uhp - 2 8 1 6 8 x l 0...Reynolds Number Turbulent Pipe Flow," ASME International Mechanical Engineering Conference and Exposition, Washington, D.C., November 16-21, 2003... Engineering Sciences, Vol. 365 (1852) pp. 699-714, 2007. 14 ’Pipe flow roughness Allen, J.J., Shockling, M.A. and Smits, A.J. "Effects of a machined rough

  15. Is Baryon Number Conserved?

    NASA Astrophysics Data System (ADS)

    Pati, Jogesh C.; Salam, Abdus

    We suggest that baryon-number conservation may not be absolute and that an integrally charged quark may disintegrate into two leptons and an antilepton with a coupling strength G Bmp2≲ 10-9. On the other hand, if quarks are much heavier than low-lying hadrons, the decay of a three-quark system like the proton is highly forbidden (proton lifetime ≳ 1028 y). Motivation for these ideas appears to arise within a unified theory of hadrons and leptons and their gauge interactions. We emphasize the consequences of such a possibility for real quark searches.

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

    ERIC Educational Resources Information Center

    Schroeder, Nicholas

    1985-01-01

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

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

    ERIC Educational Resources Information Center

    Cao, Le Thi; Buchanan, Phillip G.

    1985-01-01

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

  18. 47 CFR 69.407 - Revenue accounting expenses in Account 6620.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  19. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  1. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  2. The Auditing of Computerized Accounting Systems.

    ERIC Educational Resources Information Center

    Skudrna, Vincent J.

    1982-01-01

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

  3. The Diagnostic Process in Accounting Evaluation.

    ERIC Educational Resources Information Center

    Ruby, Ralph, Jr.; And Others

    1981-01-01

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

  4. Educative Accountability Policy Research: Methodology and Epistemology.

    ERIC Educational Resources Information Center

    Macpherson, R. J. S.

    1996-01-01

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

  5. Good Asset Accounting Procedures for Schools.

    ERIC Educational Resources Information Center

    Golz, William C.

    1981-01-01

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

  6. Report on audit of implementation of the Accountability Rule

    SciTech Connect

    Not Available

    1994-01-21

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

  7. 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

  8. DOD SCHOOLS: Additional Reporting Could Improve Accountability for Academic Achievement of Students with Dyslexia

    DTIC Science & Technology

    2007-12-01

    Representatives DOD SCHOOLS Additional Reporting Could Improve Accountability for Academic Achievement of Students with Dyslexia December...Could Improve Accountability for Academic Achievement of Students with Dyslexia 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6...Students with Dyslexia Highlights of GAO-08-70, a report to the Chairman, Committee on Science and Technology, House of Representatives Many of our

  9. Losses told from scrubbing nukes: survey details utility accounting practices

    SciTech Connect

    Not Available

    1980-10-01

    Reduced load forecasts and the Three Mile Island accident led to a record number of nuclear power plant cancellations in 1980, according to a survey of reporting and accounting methods of 60 large electric utilities and 25 gas and water companies. The utilities are trying to recover losses through increased rates, but most are employing accounting methods to defer their losses by using the allowance for funds used during construction (AFUDC). The companies report treating the AFUDC funds in different ways, the majority deducting them from income and construction as a noncash item. (DCK)

  10. Designing Rules for Accounting Transaction Identification based on Indonesian NLP

    NASA Astrophysics Data System (ADS)

    Iswandi, I.; Suwardi, I. S.; Maulidevi, N. U.

    2017-03-01

    Recording accounting transactions carried out by the evidence of the transactions. It can be invoices, receipts, letters of intent, electricity bill, telephone bill, etc. In this paper, we proposed design of rules to identify the entities located on the sales invoice. There are some entities identified in a sales invoice, namely : invoice date, company name, invoice number, product id, product name, quantity and total price. Identification this entities using named entity recognition method. The entities generated from the rules used as a basis for automation process of data input into the accounting system.

  11. 42 CFR 51c.112 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  12. 42 CFR 56.113 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  13. Do Accountability Policies Push Teachers Out?

    ERIC Educational Resources Information Center

    Ingersoll, Richard; Merrill, Lisa; May, Henry

    2016-01-01

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

  14. 42 CFR 86.38 - Accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  15. 42 CFR 86.18 - Grantee accountability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  16. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  17. 24 CFR 968.120 - Force account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 24 CFR 968.120 - Force account.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 24 CFR 17.69 - Accounting control.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  1. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  2. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  3. 12 CFR 34.87 - Accounting treatment.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  4. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  5. 49 CFR 371.13 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  6. 12 CFR 34.87 - Accounting treatment.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  7. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  8. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  9. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  10. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  11. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  12. 28 CFR 80.12 - Accounting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  13. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  14. 7 CFR 1735.92 - Accounting considerations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  15. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  16. 7 CFR 946.42 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  17. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  18. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  19. 32 CFR 701.111 - Disclosure accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  20. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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