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Sample records for account phl forms

  1. Accounting Forms. Instructor's Handbook.

    ERIC Educational Resources Information Center

    Itter, Pat

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

  2. High-velocity blueshifted Fe II absorption in the dwarf star-forming galaxy PHL 293B: evidence for a wind driven supershell?

    NASA Astrophysics Data System (ADS)

    Terlevich, Roberto; Terlevich, Elena; Bosch, Guillermo; Díaz, Ángeles; Hägele, Guillermo; Cardaci, Mónica; Firpo, Verónica

    2014-12-01

    X-shooter and WHT-ISIS spectra of the star-forming galaxy PHL 293B also known as A2228-00 and SDSS J223036.79-000636.9 are presented in this paper. We find broad (FWHM = 1000 km s-1) and very broad (FWZI = 4000 km s-1) components in the Balmer lines, narrow absorption components in the Balmer series blueshifted by 800 km s-1, previously undetected Fe II multiplet (42) absorptions also blueshifted by 800 km s-1, IR Ca II triplet stellar absorptions consistent with [Fe/H] < -2.0 and no broad components or blueshifted absorptions in the He I lines. Based on historical records, we found no optical variability at the 5σ level of 0.02 mag between 2005 and 2013 and no optical variability at the level of 0.1 mag for the past 24 yr. The lack of variability rules out transient phenomena like luminous blue variables or Type IIn supernovae as the origin of the blueshifted absorptions of H I and Fe II. The evidence points to either a young and dense expanding supershell or a stationary cooling wind, in both cases driven by the young cluster wind.

  3. A model atmosphere analysis of the faint early-type halo star PHL 346

    NASA Astrophysics Data System (ADS)

    Keenan, F. P.; Lennon, D. J.; Brown, P. J. F.; Dufton, P. L.

    1986-08-01

    Stellar equivalent widths and hydrogen line profiles, measured from high-resolution optical spectra obtained with the 2.5 m Issac Newton Telescope, are used in conjunction with model atmosphere calculations to determine the atmospheric parameters and chemical composition of the faint, high galactic latitude early-type star PHL 346. The effective temperature (Teff = 22,600 + or - 1000 K) and surface gravity (log g = 3.6 + or - 0.2), as well as the chemical composition, are found to be similar to those of normal OB stars. Therefore, it is concluded that PHL 346 is an ordinary Population I object, at a z distance of 8.7 + or - 1.5 kpc. The relatively small stellar velocity in the z-direction (Vz = +56 + or - 10 km/s) then implies that PHL 346 must have been formed in the halo, possibly from galactic fountain material at a z distance of about 6 kpc.

  4. A POPULATION OF X-RAY WEAK QUASARS: PHL 1811 ANALOGS AT HIGH REDSHIFT

    SciTech Connect

    Wu Jianfeng; Brandt, W. N.; Schneider, Donald P.; Hall, Patrick B.; Gibson, Robert R.; Schmidt, Sarah J.; Richards, Gordon T.; Shemmer, Ohad; Just, Dennis W.

    2011-07-20

    We report the results from Chandra and XMM-Newton observations of a sample of 10 type 1 quasars selected to have unusual UV emission-line properties (weak and blueshifted high-ionization lines; strong UV Fe emission) similar to those of PHL 1811, a confirmed intrinsically X-ray weak quasar. These quasars were identified by the Sloan Digital Sky Survey at high redshift (z {approx} 2.2); eight are radio quiet while two are radio intermediate. All of the radio-quiet PHL 1811 analogs, without exception, are notably X-ray weak by a mean factor of {approx}13. These sources lack broad absorption lines and have blue UV/optical continua, supporting the hypothesis that they are intrinsically X-ray weak like PHL 1811 itself. However, their average X-ray spectrum appears to be harder than those of typical quasars, which may indicate the presence of heavy intrinsic X-ray absorption. Our sample of radio-quiet PHL 1811 analogs supports a connection between an X-ray weak spectral energy distribution and PHL 1811-like UV emission lines; this connection provides an economical way to identify X-ray weak type 1 quasars. The fraction of radio-quiet PHL 1811 analogs in the radio-quiet quasar population is estimated to be {approx}< 1.2%. We have investigated correlations between relative X-ray brightness and UV emission-line properties (e.g., C IV equivalent width and blueshift) for a sample combining our radio-quiet PHL 1811 analogs, PHL 1811 itself, and typical type 1 quasars. These correlation analyses suggest that PHL 1811 analogs may have extreme wind-dominated broad emission-line regions. Observationally, the radio-quiet PHL 1811 analogs appear to be a subset ({approx}30%) of radio-quiet weak-line quasars (WLQs). The existence of a subset of quasars in which high-ionization 'shielding gas' covers most of the broad emission-line region (BELR), but little more than the BELR, could potentially unify the PHL 1811 analogs and WLQs. The two radio-intermediate PHL 1811 analogs are X

  5. Transcutaneous immunotherapy via laser-generated micropores efficiently alleviates allergic asthma in Phl p 5–sensitized mice

    PubMed Central

    Bach, D; Weiss, R; Hessenberger, M; Kitzmueller, S; Weinberger, E E; Krautgartner, W D; Hauser-Kronberger, C; Boehler, C; Thalhamer, J; Scheiblhofer, S

    2012-01-01

    Abstract Background Specific immunotherapy via the subcutaneous or oral route is associated with local and, in some cases, systemic side effects and suffers from low patient compliance. Due to its unique immunological features, the skin represents a promising target tissue for effective and painless treatment of type I allergy. The current study was performed to compare the efficacy of transcutaneous immunotherapy via laser-generated micropores to subcutaneous injection. Methods BALB/c mice were sensitized by intraperitoneal injection of recombinant grass pollen allergen Phl p 5 together with alum. Subsequently, lung inflammation was induced by repeated intranasal challenge. During the treatment phase, adjuvant-free Phl p 5 was applied in solution to microporated skin or was subcutaneously injected. Lung function and cellular infiltration; Phl p 5–specific serum levels of IgG1, IgG2a, and IgE; and cytokine levels in bronchoalveolar lavage fluids as well as in supernatants of splenocyte cultures were assessed. Results Both therapeutic approaches reduced airway hyperresponsiveness and leukocyte infiltration into the lungs. Whereas subcutaneous immunotherapy induced a systemic increase in Th2-associated cytokine secretion, transcutaneous application revealed a general downregulation of Th1/Th2/Th17 responses. Successful therapy was associated with induction of IgG2a and an increase in FOXP3+ CD4+ T cells. Conclusions Transcutaneous immunotherapy via laser microporation is equally efficient compared with conventional subcutaneous treatment but avoids therapy-associated boosting of systemic Th2 immunity. Immunotherapy via laser-microporated skin combines a painless application route with the high efficacy known from subcutaneous injections and therefore represents a promising alternative to established forms of immunotherapy. PMID:22947064

  6. 12 CFR 390.416 - Form, content, and accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... subpart shall: (1) Be filed under cover of Form OC, which is under 12 CFR part 192; (2) Comply with the requirements of Items 3 and 4 of Form OC and the requirements of all items of the form for registration (17 CFR... the Securities Act; (3) Comply with all item requirements of the Form S-1 (17 CFR part 239)...

  7. 12 CFR 390.416 - Form, content, and accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... subpart shall: (1) Be filed under cover of Form OC, which is under 12 CFR part 192; (2) Comply with the requirements of Items 3 and 4 of Form OC and the requirements of all items of the form for registration (17 CFR... the Securities Act; (3) Comply with all item requirements of the Form S-1 (17 CFR part 239)...

  8. Population dynamics of transgenic strain Escherichia coli Z905/pPHL7 in freshwater and saline lake water microcosms with differing microbial community structures

    NASA Technical Reports Server (NTRS)

    Popova, L. Yu; Kargatova, T. V.; Ganusova, E. E.; Lobova, T. I.; Boyandin, A. N.; Mogilnaya, O. A.; Pechurkin, N. S.

    2005-01-01

    Populations of Escherichia coli Z905/pPHL7, a transgenic microorganism, were heterogenic in the expression of plasmid genes when adapting to the conditions of water microcosms of various mineralization levels and structure of microbial community. This TM has formed two subpopulations (ampicillin-resistant and ampicillin-sensitive) in every microcosm. Irrespective of mineralization level of a microcosm, when E. coli Z905/pPHL7 alone was introduced, the ampicillin-resistant subpopulation prevailed, while introduction of the TM together with indigenous bacteria led to the dominance of the ampicillin-sensitive subpopulation. A high level of lux gene expression maintained longer in the freshwater microcosms than in sterile saline lake water microcosms. A horizontal gene transfer has been revealed between the jointly introduced TM and Micrococcus sp. 9/pSH1 in microcosms with the Lake Shira sterile water. c2005 COSPAR. Published by Elsevier Ltd. All rights reserved.

  9. Population dynamics of transgenic strain Escherichia coli Z905/pPHL7 in freshwater and saline lake water microcosms with differing microbial community structures

    NASA Astrophysics Data System (ADS)

    Popova, L. Yu.; Kargatova, T. V.; Ganusova, E. E.; Lobova, T. I.; Boyandin, A. N.; Mogilnaya, O. A.; Pechurkin, N. S.

    Populations of Escherichia coli Z905/pPHL7, a transgenic microorganism, were heterogenic in the expression of plasmid genes when adapting to the conditions of water microcosms of various mineralization levels and structure of microbial community. This TM has formed two subpopulations (ampicillin-resistant and ampicillin-sensitive) in every microcosm. Irrespective of mineralization level of a microcosm, when E. coli Z905/pPHL7 alone was introduced, the ampicillin-resistant subpopulation prevailed, while introduction of the TM together with indigenous bacteria led to the dominance of the ampicillin-sensitive subpopulation. A high level of lux gene expression maintained longer in the freshwater microcosms than in sterile saline lake water microcosms. A horizontal gene transfer has been revealed between the jointly introduced TM and Micrococcus sp. 9/pSH1 in microcosms with the Lake Shira sterile water.

  10. 12 CFR 563g.7 - Form, content, and accounting.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... form for registration (17 CFR part 239) that the issuer would be eligible to use were it required to... CFR part 239) for registration under the Securities Act, if the association issuing the securities is... Regulation S-K (17 CFR part 229) should be furnished, include such information and all of the...

  11. 12 CFR 563g.7 - Form, content, and accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... form for registration (17 CFR part 239) that the issuer would be eligible to use were it required to... CFR part 239) for registration under the Securities Act, if the association issuing the securities is... Regulation S-K (17 CFR part 229) should be furnished, include such information and all of the...

  12. 12 CFR 563g.7 - Form, content, and accounting.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... form for registration (17 CFR part 239) that the issuer would be eligible to use were it required to... CFR part 239) for registration under the Securities Act, if the association issuing the securities is... Regulation S-K (17 CFR part 229) should be furnished, include such information and all of the...

  13. 12 CFR 197.7 - Form, content, and accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... form for registration (17 CFR part 239) that the issuer would be eligible to use were it required to... CFR part 239) for registration under the Securities Act, if the association issuing the securities is...-K (17 CFR part 229) should be furnished, include such information and all of the...

  14. Compact graphical representation of phylogenetic data and metadata with GraPhlAn.

    PubMed

    Asnicar, Francesco; Weingart, George; Tickle, Timothy L; Huttenhower, Curtis; Segata, Nicola

    2015-01-01

    The increased availability of genomic and metagenomic data poses challenges at multiple analysis levels, including visualization of very large-scale microbial and microbial community data paired with rich metadata. We developed GraPhlAn (Graphical Phylogenetic Analysis), a computational tool that produces high-quality, compact visualizations of microbial genomes and metagenomes. This includes phylogenies spanning up to thousands of taxa, annotated with metadata ranging from microbial community abundances to microbial physiology or host and environmental phenotypes. GraPhlAn has been developed as an open-source command-driven tool in order to be easily integrated into complex, publication-quality bioinformatics pipelines. It can be executed either locally or through an online Galaxy web application. We present several examples including taxonomic and phylogenetic visualization of microbial communities, metabolic functions, and biomarker discovery that illustrate GraPhlAn's potential for modern microbial and community genomics. PMID:26157614

  15. PHL 1092: A narrow-line quasar emerging from the darkness

    NASA Astrophysics Data System (ADS)

    Gallo, Luigi

    2013-10-01

    The radio quiet, narrow line quasar, PHL1092 exhibits the extreme behaviour associated with 1H0707 and IRAS13224, but at a high redshift (z=0.396) and with high luminosity (~10^45 erg/s). From a short, bright state observation of PHL1092 we discovered a super soft excess, possible relativistically broadened FeL and K emission, high radiative efficiency, and possible high velocity outflow. Follow up observations between 2008-10 caught the quasar in a deep minimum that could be attributed to disruption of the corona. We will monitor PHL1092 with Swift to catch the quasar emerging from its current low-flux state so that we can study the bright state of the AGN with a triggered 130ks XMM observation.

  16. A multicolor study of the quasar PHL 1070 and its environment

    NASA Astrophysics Data System (ADS)

    Borra, E. F.; Noreau, L.; Petrucci, F.

    1986-10-01

    The authors present four-color imagery of the quasar PHL 1070. The structure and color of the fuzz surrounding the quasar are consistent with the hypothesis that it is a spiral galaxy at the redshift of the emission lines of the nucleus. The inner isophotes of the fuzz show a bar but the nucleus is probably not centered on it. The authors also see a dimple in the light distribution giving evidence of perturbations near the core of PHL 1070. They discuss the problems involved with making color maps of sharply peaked images. The CCD frames contain several images of faint galaxies. The colors and magnitudes of these galaxies are consistent with the assumption that they are background objects. The authors present evidence that could indicate that PHL 1070 is an old quasar that was triggered by interaction over 108years ago. They also point out a similarity with the M51/NGC 5195 system.

  17. Program Cost Accounting Manual. Form J-380/Form J-580, 1989-90.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento. Office of Financial Management Practices and Standards.

    In response to criticism by legislators, the business community, and other publics for an apparent lack of sound financial management, the California State Department of Education, together with representatives from the field and from state control agencies, began to develop a new program cost accounting system in 1984. After pilot testing, the…

  18. Xenoliths of Phl- Ol breccia and lamproite- like dykes in Udachanaya pipe

    NASA Astrophysics Data System (ADS)

    Ashchepkov, Igor; Ntaflos, Theodoros; Samsonov, Gerasim; Mityukhin, Sergei; Khmelnikova, Olga

    2013-04-01

    Several xenoliths of the unusual fine grained essentially Phl-Ol rocks there were found in the Udachnaya Vostochnaya kimberlite pipe. There two varieties. The fist type ids composed mainly from Phl, and Ol and Chromites with Phl-Ol, Chromite while the other contain more ilmenites and phlogopites and rare. Among the xenocrysts the rounding Ol xenocrysts and mantle xenoliths including dunite, sheared peridotites, Mg- ilmenites, prevail. In the second type Ol -pyroxenites and xenocrysts of low Cr garnets occur (surrounded by thick kelyphite). The first type contain Ol (Fe#~15), Na -Ti-rich kersutite and low. In intergranular space Sr -apitite, Ba selestine as well as barites. Sulfides are pyrotites . chalcopyrite, pentlandite. Such a mineralogy are typical of the lamproite but the bulk rock composition gives relatively low Na (1.3%) and K (2.8%) and Al2O3 contents with ~32% of MgO and 11 % Fe due to abundant Ol xenocrysts. This allow to interpreted rock Ol breccia cemented by the lamprorite magma. the Ol xenocryst are zonal with Mg - rich cores 8-10% and Fe(14%) rims. The Chromite xenocrysts and phenocrsts show 50 -22 % Cr2O3 compositional range. and pressure range 5.0 -2.0 GPa The second type represent the zonal rocks with the Cpx outer xone the essentally Phl zone and then fine grained material of Phl. Ol, Cr-low Cpx, and ilmenites. Variation o Cpx from the contact to the inner part show an essential increase of Fe (4 - 7 %) TiO2 And Al2O3 as well as CaO suggesting the crystallization differentiation of magma. Starting parameters of the xenocrysts crystallization of the Ilm-Phl-Ol rock refer to the basement of the lithosphere beneath Udachnaya ~6.0 -5.5 GPa. But the final stage of crystallization was near Moho 1.2 -1.5 GPa according to Cpx barometry Ashchepkov et al ., 2011. and T 1100-1250 oC. The Ol-Chr sample possibly was crystallizing upper. The trace elements were measured by the LAM ICP MS method in IGM SD RAS using Finnigan ELEMENT with the YAG Nd 266 Laser

  19. Hunting for Intrinsically X-ray Weak Quasars: The Case of PHL 1811 Analogs

    NASA Astrophysics Data System (ADS)

    Brandt, William

    2009-09-01

    A central dogma of X-ray astronomy is that luminous X-ray emission is a universal property of efficiently accreting supermassive black holes. One interesting challenge to this idea has come from the quasar PHL 1811 which appears to be intrinsically X-ray weak and also has distinctive emission-line properties. We propose to observe a sample of eight SDSS quasars, selected to have similar UV emission-line properties to that of PHL 1811, to test if they are also X-ray weak. Our analyses of the currently available X-ray data appear to support this hypothesis but do not provide a proper test. Our results will have implications for the nature of accretion-disk coronae, emission-line formation, and AGN selection.

  20. OPTICAL MONITORING OF TWO BRIGHTEST NEARBY QUASARS, PHL 1811 AND 3C 273

    SciTech Connect

    Fan, J. H.; Liu, Y.; Yuan, Y. H.; Kurtanidze, O.; Chanishvili, R.; Richter, G. M.

    2014-08-01

    Variability is one of the most observable characteristics of active galactic nuclei, and it is important when considering the emission mechanism. In this paper, we report optical photometry monitoring of two nearby brightest quasars, PHL 1811 and 3C 273, using the ST-6 camera attached to the Newtonian focus and the Ap6E CCD camera attached to the primary focus of the 70 cm meniscus telescope at the Abastumani Observatory, Georgia. PHL 1811 was monitored during the period from 2002 September to 2012 December, while 3C 273 was monitored during the period from 1998 February to 2008 May. During our monitoring period, the two sources did not show any significant intra-day variability. The largest detected variations are ΔR = 0.112 ± 0.010 mag. for PHL 1811, ΔB = 0.595 ± 0.099 mag, ΔV = 0.369 ± 0.028 mag, ΔR = 0.495 ± 0.076 mag, and ΔI = 0.355 ± 0.009 mag for 3C 273. When the periodicity analysis methods are adopted for the observations of the sources, a period of p = 5.80 ± 1.12 yr is obtained for PHL 1811 in the R light curve in the present work, and periods of p = 21.10 ± 0.14, 10.00 ± 0.14, 7.30 ± 0.09, 13.20 ± 0.09, 2.10 ± 0.06, and 0.68 ± 0.05 yr are obtained for 3C 273 based on the data in the present work combined with historical works.

  1. Exceptional AGN long-timescale X-ray variability: The case of PHL 1092

    NASA Astrophysics Data System (ADS)

    Miniutti, G.; Brandt, W. N.; Schneider, D. P.; Fabian, A. C.; Gallo, L. C.; Boller, Th.

    2012-12-01

    PHL 1092 is a z ˜ 0.4 high-luminosity counterpart of the class of Narrow-Line Seyfert 1 galaxies. In 2008, PHL 1092 was found to be in a remarkably low X-ray flux state during an XMM-Newton observation. Its 2 keV flux density had dropped by a factor of ˜ 260 with respect to a previous observation performed 4.5 yr earlier. The UV flux remained almost constant, resulting in a significant steepening of the optical-to-X-ray slope αox from - 1.57 to - 2.51, making PHL 1092 one of the most extreme X-ray weak quasars with no observed broad absorption lines (BALs) in the UV. We have monitored the source since 2008 with three further XMM-Newton observations, producing a simultaneous UV and X-ray database spanning almost 10 yr in total in the activity of the source. We present here results from our monitoring campaign.

  2. PHL 1092 as a transient extreme X-ray weak quasar

    NASA Astrophysics Data System (ADS)

    Miniutti, G.; Fabian, A. C.; Brandt, W. N.; Gallo, L. C.; Boller, Th.

    2009-06-01

    We report a dramatic variability event in the X-ray history of the narrow-line quasar PHL 1092 (z = 0.396). Our latest 2008 XMM-Newton observation reveals a flux drop of ~200 with respect to the previous observation performed about 4.5 yr earlier, and a drop of ~135 with respect to its historical flux. Despite the huge X-ray variation, the UV flux remains constant producing a very significant steepening of the optical to X-ray slope αox from -1.56 to -2.44, making PHL 1092 one of the most extreme X-ray weak quasars. The similarity in the soft X-ray spectral shape between the present and previous observations, together with the persistent UV flux and the lack of any dramatic change in the optical spectrum, suggests that an absorption event is not likely to be the origin of the observed variation. If absorption is ruled out, the sudden X-ray weakness of PHL 1092 must be produced by a transient significant weakening or disruption of the X-ray emitting corona.

  3. PhyloPhlAn is a new method for improved phylogenetic and taxonomic placement of microbes.

    PubMed

    Segata, Nicola; Börnigen, Daniela; Morgan, Xochitl C; Huttenhower, Curtis

    2013-01-01

    New microbial genomes are constantly being sequenced, and it is crucial to accurately determine their taxonomic identities and evolutionary relationships. Here we report PhyloPhlAn, a new method to assign microbial phylogeny and putative taxonomy using >400 proteins optimized from among 3,737 genomes. This method measures the sequence diversity of all clades, classifies genomes from deep-branching candidate divisions through closely related subspecies and improves consistency between phylogenetic and taxonomic groupings. PhyloPhlAn improved taxonomic accuracy for existing and newly sequenced genomes, detecting 157 erroneous labels, correcting 46 and placing or refining 130 new genomes. We provide examples of accurate classifications from subspecies (Sulfolobus spp.) to phyla, and of preliminary rooting of deep-branching candidate divisions, including consistent statistical support for Caldiserica (formerly candidate division OP5). PhyloPhlAn will thus be useful for both phylogenetic assessment and taxonomic quality control of newly sequenced genomes. The final phylogenies, conserved protein sequences and open-source implementation are available online. PMID:23942190

  4. PhyloPhlAn is a new method for improved phylogenetic and taxonomic placement of microbes

    PubMed Central

    Segata, Nicola; Börnigen, Daniela; Morgan, Xochitl C.; Huttenhower, Curtis

    2013-01-01

    New microbial genomes are constantly being sequenced, and it is crucial to accurately determine their taxonomic identities and evolutionary relationships. Here we report PhyloPhlAn, a new method to assign microbial phylogeny and putative taxonomy using >400 proteins optimized from among 3,737 genomes. This method measures the sequence diversity of all clades, classifies genomes from deep-branching candidate divisions through closely-related subspecies, and improves consistency between phylogenetic and taxonomic groupings. PhyloPhlAn improved taxonomic accuracy for existing and newly-sequenced genomes, detecting 157 erroneous labels, correcting 46, and placing or refining 130 new genomes. We provide examples of accurate classifications from subspecies (Sulfolobus spp.) to phyla, and of preliminary rooting of deep-branching candidate divisions, including consistent statistical support for Caldiserica (formerly candidate division OP5). PhyloPhlAn will thus be useful for both phylogenetic assessment and taxonomic quality control of newly-sequenced genomes. The final phylogenies, conserved protein sequences, and open-source implementation are available online. PMID:23942190

  5. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

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

  6. 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.…

  7. Atopic donor status does not influence the uptake of the major grass pollen allergen, Phl p 5, by dendritic cells.

    PubMed

    Ashjaei, Kazem; Palmberger, Dieter; Bublin, Merima; Bajna, Erika; Breiteneder, Heimo; Grabherr, Reingard; Ellinger, Isabella; Hoffmann-Sommergruber, Karin

    2015-09-01

    Dendritic cells (DCs) are sentinels of the immune system for antigen recognition and uptake, as well as presentation to naïve T cells for stimulation or priming. Internalization and endocytic degradation of allergens by DCs are important steps required for T cell priming. In the current study we investigated binding and internalization of purified recombinant non-glycosylated grass pollen allergen, Phl p 5, and natural non-specific lipid transfer protein from sunflower, SF-nsLTP to human monocyte derived dendritic cells (MoDCs). Colocalization of Phl p 5 with low affinity (CD23) or high affinity receptor (FcεRI) was investigated by immunofluorescence staining. Likewise, localization of the allergens in early (EE) and late endosomes (LE) was detected by co-staining for early endosome antigen (EEA1) and lysosomal-associated membrane protein 1 (LAMP1). In our experimental setting we could demonstrate that Phl p 5 as well as SF-nsLTP bound to MoDCs from both, grass pollen allergic and non-allergic individuals. Competitive allergen uptake experiments demonstrated non-preferential and simultaneous uptake of Phl p 5 and SF-nsLTP by MoDCs. No overlap of signals from Phl p 5 and CD23 or FcεRI was detectable, excluding IgE-mediated uptake for this allergen. Both allergens, Phl p 5 and SF-nsLTP, were localized in early and late endosomes. The present study applied a set of methods to assess the allergen uptake by MoDCs in an in vitro model. No qualitative and quantitative differences in the allergen uptake of both, Phl p 5 and SF-nsLTP were detected in single and competitive assays. PMID:26055335

  8. Atopic donor status does not influence the uptake of the major grass pollen allergen, Phl p 5, by dendritic cells

    PubMed Central

    Ashjaei, Kazem; Palmberger, Dieter; Bublin, Merima; Bajna, Erika; Breiteneder, Heimo; Grabherr, Reingard; Ellinger, Isabella; Hoffmann-Sommergruber, Karin

    2016-01-01

    Dendritic cells (DCs) are sentinels of the immune system for antigen recognition and uptake, as well as presentation to naïve T cells for stimulation or priming. Internalization and endocytic degradation of allergens by DCs are important steps required for T cell priming. In the current study we investigated binding and internalization of purified recombinant non-glycosylated grass pollen allergen, Phl p 5, and natural non-specific lipid transfer protein from sunflower, SF-nsLTP to human monocyte derived dendritic cells (MoDCs). Colocalization of Phl p 5 with low affinity (CD23) or high affinity receptor (FcεRI) was investigated by immunofluorescence staining. Likewise, localization of the allergens in early (EE) and late endosomes (LE) was detected by co-staining for early endosome antigen (EEA1) and lysosomal-associated membrane protein 1 (LAMP1). In our experimental setting we could demonstrate that Phl p 5 as well as SF-nsLTP bound to MoDCs from both, grass pollen allergic and non-allergic individuals. Competitive allergen uptake experiments demonstrated non-preferential and simultaneous uptake of Phl p 5 and SF-nsLTP by MoDCs. No overlap of signals from Phl p 5 and CD23 or FcεRI was detectable, excluding IgE-mediated uptake for this allergen. Both allergens, Phl p 5 and SF-nsLTP, were localized in early and late endosomes. The present study applied a set of methods to assess the allergen uptake by MoDCs in an in vitro model. No qualitative and quantitative differences in the allergen uptake of both, Phl p 5 and SF-nsLTP were detected in single and competitive assays. PMID:26055335

  9. Surprises from a Deep ASCA Spectrum of the Broad Absorption Line Quasar PHL 5200

    NASA Technical Reports Server (NTRS)

    Mathur, Smita; Matt, G.; Green, P. J.; Elvis, M.; Singh, K. P.

    2002-01-01

    We present a deep (approx. 85 ks) ASCA observation of the prototype broad absorption line quasar (BALQSO) PHL 5200. This is the best X-ray spectrum of a BALQSO yet. We find the following: (1) The source is not intrinsically X-ray weak. (2) The line-of-sight absorption is very strong, with N(sub H) = 5 x 10(exp 23)/sq cm. (3) The absorber does not cover the source completely; the covering fraction is approx. 90%. This is consistent with the large optical polarization observed in this source, implying multiple lines of sight. The most surprising result of this observation is that (4) the spectrum of this BALQSO is not exactly similar to other radio-quiet quasars. The hard X-ray spectrum of PHL 5200 is steep, with the power-law spectral index alpha approx. 1.5. This is similar to the steepest hard X-ray slopes observed so far. At low redshifts, such steep slopes are observed in narrow-line Seyfert 1 (NLS1) galaxies, believed to be accreting at a high Eddington rate. This observation strengthens the analogy between BALQSOs and NLS1 galaxies and supports the hypothesis that BALQSOs represent an early evolutionary state of quasars. It is well accepted that the orientation to the line of sight determines the appearance of a quasar: age seems to play a significant role as well.

  10. Insights on the X-ray weak quasar phenomenon from XMM-Newton monitoring of PHL 1092

    NASA Astrophysics Data System (ADS)

    Miniutti, Giovanni; Fabian, Andy; Gallo, Luigi; Brandt, Niel; Schneider, Donald

    2012-09-01

    PHL 1092 is a z~0.4 high-luminosity counterpart of the class of Narrow Line Seyfert 1 galaxies. In 2008, PHL 1092 was found to be in a remarkably low X-ray flux state during an XMM-Newton observation. Its 2 keV flux density had dropped by a factor of ~260 with respect to a previous observation performed 4.5 yr earlier. The UV flux remained almost constant, resulting in a significant steepening of the optical-to-X-ray slope alpha_ox from -1.57 to -2.51, making PHL 1092 one of the most extreme X-ray weak quasars with no observed broad absorption lines (BALs) in the UV. We have monitored the source since 2008 with XMM-Newton, producing a simultaneous UV and X-ray database spanning almost 10 yr in total in the activity of the source. We apply a series of physically motivated models to the data with the goal of explaining as self-consistently as possible the UV-to-X-ray spectral energy distribution (SED) and the extreme X-ray and alpha_ox variability. We discuss our results in the context of the class of non-BAL X-ray weak quasars and so-called PHL 1811 analogs.

  11. Insights on the X-ray weak quasar phenomenon from XMM-Newton monitoring of PHL 1092

    NASA Astrophysics Data System (ADS)

    Miniutti, G.; Brandt, W. N.; Schneider, D. P.; Fabian, A. C.; Gallo, L. C.; Boller, Th.

    2012-09-01

    PHL 1092 is a z ˜ 0.4 high-luminosity counterpart of the class of Narrow-Line Seyfert 1 galaxies. In 2008, PHL 1092 was found to be in a remarkably low X-ray flux state during an XMM-Newton observation. Its 2 keV flux density had dropped by a factor of ˜260 with respect to a previous observation performed 4.5 yr earlier. The ultraviolet (UV) flux remained almost constant, resulting in a significant steepening of the optical-to-X-ray slope αox from -1.57 to -2.51, making PHL 1092 one of the most extreme X-ray weak quasars with no observed broad absorption lines (BALs) in the UV. We have monitored the source since 2008 with three further XMM-Newton observations, producing a simultaneous UV and X-ray data base spanning almost 10 yr in total in the activity of the source. Our monitoring programme demonstrates that the αox variability in PHL 1092 is entirely driven by long-term X-ray flux changes. We apply a series of physically motivated models with the goal of explaining the UV-to-X-ray spectral energy distribution and the extreme X-ray and αox variability. We consider three possible models. (i) A breathing corona scenario in which the size of the X-ray-emitting corona is correlated with the X-ray flux. In this case, the lowest X-ray flux states of PHL 1092 are associated with an almost complete collapse of the X-ray corona down to the marginal stable orbit. (ii) An absorption scenario in which the X-ray flux variability is entirely due to intervening absorption. If so, PHL 1092 is a quasar with standard X-ray output for its optical luminosity, appearing as X-ray weak at times due to absorption. (iii) A disc-reflection-dominated scenario in which the X-ray-emitting corona is confined within a few gravitational radii from the black hole at all times. In this case, the intrinsic variability of PHL 1092 only needs to be a factor of ˜10 rather than the observed factor of ˜260. We discuss these scenarios in the context of non-BAL X-ray weak quasars.

  12. Monitoring of the extreme alpha_ox variations in the luminous NL QSO PHL 1092

    NASA Astrophysics Data System (ADS)

    Miniutti, Giovanni

    2009-10-01

    During a 2008 XMM-Newton observation the luminous Narrow-Line quasar PHL 1092 showed a dramatic X-ray flux drop by a factor ~200 with respect to previous X-ray observations, becoming one of the most extreme X-ray weak QSO (alpha_ox = -2.44), after being X-ray "normal" (alpha_ox = -1.56) only 4.5 years earlier. Note that the extreme 2008 X-ray weakness corresponds to a factor ~320 with respect to the expected X-ray flux of QSO with the given luminosity. The aim of this proposal is to continue our UV and X-ray monitoring of this extreme source with two 25 ks exposures (one for each visibility window, hence separated by about 6 months) to unveil the timescale over which transitions from X-ray weak to normal QSO states take place in this most extraordinary AGN.

  13. Crash Simulation of Roll Formed Parts by Damage Modelling Taking Into Account Preforming Effects

    NASA Astrophysics Data System (ADS)

    Till, Edwin T.; Hackl, Benjamin; Schauer, Hermann

    2011-08-01

    Complex phase steels of strength levels up to 1200 MPa are suitable to roll forming. These may be applied in automotive structures for enhancing the crashworthiness, e. g. as stiffeners in doors. Even though the strain hardening of the material is low there is considerable bending formability. However ductility decreases with the strength level. Higher strength requires more focus to the structural integrity of the part during the process planning stage and with respect to the crash behavior. Nowadays numerical simulation is used as a process design tool for roll-forming in a production environment. The assessment of the stability of a roll forming process is quite challenging for AHSS grades. There are two objectives of the present work. First to provide a reliable assessment tool to the roll forming analyst for failure prediction. Second to establish simulation procedures in order to predict the part's behavior in crash applications taking into account damage and failure. Today adequate ductile fracture models are available which can be used in forming and crash applications. These continuum models are based on failure strain curves or surfaces which depend on the stress triaxiality (e. g. Crach or GISSMO) and may additionally include the Lode angle (extended Mohr Coulomb or extended GISSMO model). A challenging task is to obtain the respective failure strain curves. In the paper the procedure is described in detail how these failure strain curves are obtained using small scale tests within voestalpine Stahl, notch tensile-, bulge and shear tests. It is shown that capturing the surface strains is not sufficient for obtaining reliable material failure parameters. The simulation tool for roll-forming at the site of voestalpine Krems is Copra® FEA RF, which is a 3D continuum finite element solver based on MSC.Marc. The simulation environment for crash applications is LS-DYNA. Shell elements are used for this type of analyses. A major task is to provide results of

  14. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statement of separate accounts organized as unit investment trusts that offer variable life insurance... variable life insurance policies. Form N-6 shall be used as the registration statement to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts that offer variable...

  15. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... statement of separate accounts organized as unit investment trusts that offer variable life insurance... variable life insurance policies. Form N-6 shall be used as the registration statement to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts that offer variable...

  16. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Form N-3, registration statement of separate accounts organized as management investment companies. 274.11b Section 274.11b Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940...

  17. 17 CFR 274.11c - Form N-4, registration statement of separate accounts organized as unit investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... chapter). Editorial Note: For Federal Register citations affecting Form N-4, see the List of CFR Sections... COMPANY ACT OF 1940 Registration Statements § 274.11c Form N-4, registration statement of separate... filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts that...

  18. 76 FR 50117 - Commission Rules and Forms Related to the FASB's Accounting Standards Codification

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-12

    ... disapproved these interpretations. See Release No. 33-6384 (Mar. 16, 1982) [47 FR 11476]. \\5\\ 15 U.S.C. 78a et... Financial Accounting Standards No. 119, `Disclosure about Derivative Financial Instruments and Fair Value of... removing ``paragraph 3 of FASB Interpretation No. 45, Guarantor's Accounting and Disclosure...

  19. New Zealand High School Students' Perception of Accounting: How and Why Those Perceptions Were Formed

    ERIC Educational Resources Information Center

    Wells, Paul K.

    2015-01-01

    Attempts to change the negative perceptions high school students have of accounting appear to have been unsuccessful. Using the social psychology theory of stereotyping, this study explains why such attempts have been unsuccessful and proposes intervention strategies. Individual perception data were collected through questionnaires and focus…

  20. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and on... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  1. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  2. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  3. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  4. Bare Forms and Lexical Insertions in Code-Switching: A Processing-Based Account

    ERIC Educational Resources Information Center

    Owens, Jonathan

    2005-01-01

    Bare forms (or [slashed O] forms), uninflected lexical L2 insertions in contexts where the matrix language expects morphological marking, have been recognized as an anomaly in different approaches to code-switching. Myers-Scotton (1997, 2002) has explained their existence in terms of structural incongruity between the matrix and embedded…

  5. High-density IgE recognition of the major grass pollen allergen Phl p 1 revealed with single-chain IgE antibody fragments obtained by combinatorial cloning.

    PubMed

    Madritsch, Christoph; Gadermaier, Elisabeth; Roder, Uwe W; Lupinek, Christian; Valenta, Rudolf; Flicker, Sabine

    2015-03-01

    The timothy grass pollen allergen Phl p 1 belongs to the group 1 of highly cross-reactive grass pollen allergens with a molecular mass of ∼25-30 kDa. Group 1 allergens are recognized by >95% of grass pollen allergic patients. We investigated the IgE recognition of Phl p 1 using allergen-specific IgE-derived single-chain variable Ab fragments (IgE-ScFvs) isolated from a combinatorial library constructed from PBMCs of a grass pollen-allergic patient. IgE-ScFvs reacted with recombinant Phl p 1 and natural group 1 grass pollen allergens. Using synthetic Phl p 1-derived peptides, the binding sites of two ScFvs were mapped to the N terminus of the allergen. In surface plasmon resonance experiments they showed comparable high-affinity binding to Phl p 1 as a complete human IgE-derived Ab recognizing the allergens' C terminus. In a set of surface plasmon resonance experiments simultaneous allergen recognition of all three binders was demonstrated. Even in the presence of the three binders, allergic patients' polyclonal IgE reacted with Phl p 1, indicating high-density IgE recognition of the Phl p 1 allergen. Our results show that multiple IgE Abs can bind with high density to Phl p 1, which may explain the high allergenic activity and sensitizing capacity of this allergen. PMID:25637023

  6. High-Density IgE Recognition of the Major Grass Pollen Allergen Phl p 1 Revealed with Single-Chain IgE Antibody Fragments Obtained by Combinatorial Cloning

    PubMed Central

    Madritsch, Christoph; Gadermaier, Elisabeth; Roder, Uwe W.; Lupinek, Christian; Valenta, Rudolf; Flicker, Sabine

    2015-01-01

    The timothy grass pollen allergen Phl p 1 belongs to the group 1 of highly cross-reactive grass pollen allergens with a molecular mass of ~25–30 kDa. Group 1 allergens are recognized by >95% of grass pollen allergic patients. We investigated the IgE recognition of Phl p 1 using allergen-specific IgE-derived single-chain variable Ab fragments (IgE-ScFvs) isolated from a combinatorial library constructed from PBMCs of a grass pollen–allergic patient. IgE-ScFvs reacted with recombinant Phl p 1 and natural group 1 grass pollen allergens. Using synthetic Phl p 1–derived peptides, the binding sites of two ScFvs were mapped to the N terminus of the allergen. In surface plasmon resonance experiments they showed comparable high-affinity binding to Phl p 1 as a complete human IgE-derived Ab recognizing the allergens’ C terminus. In a set of surface plasmon resonance experiments simultaneous allergen recognition of all three binders was demonstrated. Even in the presence of the three binders, allergic patients’ polyclonal IgE reacted with Phl p 1, indicating high-density IgE recognition of the Phl p 1 allergen. Our results show that multiple IgE Abs can bind with high density to Phl p 1, which may explain the high allergenic activity and sensitizing capacity of this allergen. PMID:25637023

  7. Abundances and kinematics of a candidate sub-damped Lymanα galaxy toward PHL 1226

    NASA Astrophysics Data System (ADS)

    Christensen, L.; Schulte-Ladbeck, R. E.; Sánchez, S. F.; Becker, T.; Jahnke, K.; Kelz, A.; Roth, M. M.; Wisotzki, L.

    2005-01-01

    The spectrum of the quasar PHL 1226 is known to have a strong Mg II and sub-damped Lymanα (sub-DLA) absorption line system with N(H I)=(5±2)×1019 cm-2 at z=0.1602. Using integral field spectra from the Potsdam Multi Aperture Spectrophotometer (PMAS) we investigate a galaxy at an impact parameter of 6.4 arcsec which is most probably responsible for the absorption lines. A fainter galaxy at a similar redshift and a slightly larger distance from the QSO is known to exist, but we assume that the absorption is caused by the more nearby galaxy. From optical Balmer lines we estimate an intrinsic reddening consistent with 0, and a moderate star formation rate of 0.5 M⊙ >yr-1, is inferred from the Hα luminosity. Using nebular emission line ratios we find a solar oxygen abundance 12+log(O/H)=8.7±0.1 and a solar nitrogen to oxygen abundance ratio log(N/O)=-1.0±0.2. This abundance is larger than those of all known sub-DLA systems derived from analyses of metal absorption lines in quasar spectra. On the other hand, the properties are compatible with the most metal rich galaxies responsible for strong Mg II absorption systems. These two categories can be reconciled if we assume an abundance gradient similar to local galaxies. Under that assumption we predict abundances 12+log(O/H)=7.1 and log(N/O)=-1.9 for the sub-DLA cloud, which is similar to high redshift DLA and sub-DLA systems. We find evidence for a rotational velocity of ˜200 km s-1 over a length of ˜7 kpc. From the geometry and kinematics of the galaxy we estimate that the absorbing cloud does not belong to a rotating disk, but could originate in a rotating halo. Based on observations obtained at the German-Spanish Astronomical Center, Calar Alto, operated by the Max-Planck-Institut für Astronomie Heidelberg jointly with the Spanish National Commission for Astronomy.

  8. An Adaptive Resonance Theory account of the implicit learning of orthographic word forms.

    PubMed

    Glotin, H; Warnier, P; Dandurand, F; Dufau, S; Lété, B; Touzet, C; Ziegler, J C; Grainger, J

    2010-01-01

    An Adaptive Resonance Theory (ART) network was trained to identify unique orthographic word forms. Each word input to the model was represented as an unordered set of ordered letter pairs (open bigrams) that implement a flexible prelexical orthographic code. The network learned to map this prelexical orthographic code onto unique word representations (orthographic word forms). The network was trained on a realistic corpus of reading textbooks used in French primary schools. The amount of training was strictly identical to children's exposure to reading material from grade 1 to grade 5. Network performance was examined at each grade level. Adjustment of the learning and vigilance parameters of the network allowed us to reproduce the developmental growth of word identification performance seen in children. The network exhibited a word frequency effect and was found to be sensitive to the order of presentation of word inputs, particularly with low frequency words. These words were better learned with a randomized presentation order compared with the order of presentation in the school books. These results open up interesting perspectives for the application of ART networks in the study of the dynamics of learning to read. PMID:19903528

  9. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... Editorial Note: For Federal Register citations affecting Form N-17f-1, see the List of CFR Sections Affected... each certificate of accounting of securities and similar investments of a management investment company... PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Other Statements § 274.219 Form N-17f-1,...

  10. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... Editorial Note: For Federal Register citations affecting Form N-17f-1, see the List of CFR Sections Affected... each certificate of accounting of securities and similar investments of a management investment company... PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Other Statements § 274.219 Form N-17f-1,...

  11. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... Editorial Note: For Federal Register citations affecting Form N-17f-1, see the List of CFR Sections Affected... each certificate of accounting of securities and similar investments of a management investment company... PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Other Statements § 274.219 Form N-17f-1,...

  12. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Editorial Note: For Federal Register citations affecting Form N-17f-1, see the List of CFR Sections Affected... each certificate of accounting of securities and similar investments of a management investment company... PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Other Statements § 274.219 Form N-17f-1,...

  13. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... Editorial Note: For Federal Register citations affecting Form N-17f-1, see the List of CFR Sections Affected... each certificate of accounting of securities and similar investments of a management investment company... PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Other Statements § 274.219 Form N-17f-1,...

  14. X-ray Insights into the Nature of PHL 1811 Analogs and Weak Emission-line Quasars: Unification with a Geometrically Thick Accretion Disk?

    NASA Astrophysics Data System (ADS)

    Luo, B.; Brandt, W. N.; Hall, P. B.; Wu, Jianfeng; Anderson, S. F.; Garmire, G. P.; Gibson, R. R.; Plotkin, R. M.; Richards, G. T.; Schneider, D. P.; Shemmer, O.; Shen, Yue

    2015-06-01

    We present an X-ray and multiwavelength study of 33 weak emission-line quasars (WLQs) and 18 quasars that are analogs of the extreme WLQ, PHL 1811, at z≈ 0.5-2.9. New Chandra 1.5-9.5 ks exploratory observations were obtained for 32 objects while the others have archival X-ray observations. Significant fractions of these luminous type 1 quasars are distinctly X-ray weak compared to typical quasars, including 16 (48%) of the WLQs and 17 (94%) of the PHL 1811 analogs with average X-ray weakness factors of 17 and 39, respectively. We measure a relatively hard ({Γ }=1.16-0.32+0.37) effective power-law photon index for a stack of the X-ray weak subsample, suggesting X-ray absorption, and spectral analysis of one PHL 1811 analog, J1521+5202, also indicates significant intrinsic X-ray absorption. We compare composite Sloan Digital Sky Survey spectra for the X-ray weak and X-ray normal populations and find several optical-UV tracers of X-ray weakness, e.g., Fe ii rest-frame equivalent width (REW) and relative color. We describe how orientation effects under our previously proposed “shielding-gas” scenario can likely unify the X-ray weak and X-ray normal populations. We suggest that the shielding gas may naturally be understood as a geometrically thick inner accretion disk that shields the broad line region from the ionizing continuum. If WLQs and PHL 1811 analogs have very high Eddington ratios, the inner disk could be significantly puffed up (e.g., a slim disk). Shielding of the broad emission-line region by a geometrically thick disk may have a significant role in setting the broad distributions of C iv REW and blueshift for quasars more generally.

  15. Experimental modeling of the processes resulting from the introduction of the transgenic microorganism Escherichia coli Z905/pPHL7 (lux+) into aquatic microcosms

    NASA Astrophysics Data System (ADS)

    Kargatova, T.; Popova, L.; Pechurkin, N.

    The processes resulting from the introduction of the transgenic microorganism (TM) E. coli Z905/pPHL7 into aquatic microcosms have been modeled experimentally. It has been shown that the TM E. coli is able to adapt to a long co-existence with aboriginal heterotrophic microflora, whatever the structure of a microcosm. In more complex microcosms the numerical dynamics of the introduced E. coli Z905/pPHL7 population is more stable. In the TM populations staying in the microcosms for a prolonged time changes are recorded in the phenotypic expression of plasmid genes (ampicillin resistance and the luminescence level) and chromosome genes (morphological and physiological traits). However, in every study microcosm the recombinant plasmid persists in the TM cells during 6 years after the introduction, and as the population adapts to the conditions of the microcosms, the efficiency of the cloned gene expression in the cells is restored. In the microcosms with high microalgal counts (107 cells/ml), cells with a high threshold of sensitivity to ampicillin dominate in the population of the TM E. coli Z905/pPHL7.

  16. Experimental evaluation of the processes resulting from the introduction of the transgenic microorganism Escherichia coli Z905/pPHL7 ( lux+) into aquatic microcosms

    NASA Astrophysics Data System (ADS)

    Kargatova, T. V.; Boyandin, A. N.; Popova, L. Yu.; Pechurkin, N. S.

    The processes resulting from the introduction of the tranagenic microorganism (TM) E. coli Z905/pPHL7 into aquatic microcosms have been modeled experimentally. It has been shown that the TM E. coli is able to adapt to a long co-existence with indigenous heterotropbic microflora in variously structured microcosms. In more complex microcosms the numerical dynamics of the introduced E. coli Z905/pPHL7 population is more stable. In the TM populations staying in the microcosms for a prolonged time, changes are recorded in the phenotypic expression of plasmid genes (ampicillin resistance and the luminescence level) and chromosome genes (morphological and physiological traits). However, in our study microcosms, the recombinant plasmid persisted in the TM cells for 6 years after the introduction, and as the population adapts to the conditions of the microcosms, the efficiency of the cloned gene expression in the cells is restored. In the microcosms with high microalgal counts (10 7 cells/ml), cells with a high threshold of sensitivity to ampicillin dominate in the population of the TM E. coli Z905/pPHL7.

  17. 17 CFR 279.8 - Form ADV-E, cover page for certificate of accounting of securities and funds in possession or...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... certificate of accounting of securities and funds in possession or custody of an investment adviser. 279.8... PRESCRIBED UNDER THE INVESTMENT ADVISERS ACT OF 1940 § 279.8 Form ADV-E, cover page for certificate of... Federal Register citations affecting Form ADV-E, see the List of CFR Sections Affected, which appears...

  18. 17 CFR 239.17c - Form N-6, registration statement for separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and on GPO... statement for separate accounts organized as unit investment trusts that offer variable life insurance..., registration statement for separate accounts organized as unit investment trusts that offer variable...

  19. 17 CFR 239.17c - Form N-6, registration statement for separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www... statement for separate accounts organized as unit investment trusts that offer variable life insurance..., registration statement for separate accounts organized as unit investment trusts that offer variable...

  20. Biotic Factors Affecting Expression of the 2,4-Diacetylphloroglucinol Biosynthesis Gene phlA in Pseudomonas fluorescens Biocontrol Strain CHA0 in the Rhizosphere.

    PubMed

    Notz, R; Maurhofer, M; Schnider-Keel, U; Duffy, B; Haas, D; Défago, G

    2001-09-01

    ABSTRACT Production of the polyketide antimicrobial metabolite 2,4-diacetyl-phloroglucinol (DAPG) is a key factor in the biocontrol activity of Pseudomonas fluorescens CHA0. Strain CHA0 carrying a translational phlA'-'lacZ fusion was used to monitor expression of the phl biosynthetic genes in vitro and in the rhizosphere. Expression of the reporter gene accurately reflected actual production of DAPG in vitro and in planta as determined by direct extraction of the antimicrobial compound. In a gnotobiotic system containing a clay and sand-based artificial soil, reporter gene expression was significantly greater in the rhizospheres of two monocots (maize and wheat) compared with gene expression in the rhizospheres of two dicots (bean and cucumber). We observed this host genotype effect on bacterial gene expression also at the level of cultivars. Significant differences were found among six additional maize cultivars tested under gnotobiotic conditions. There was no difference between transgenic maize expressing the Bacillus thuringiensis insecticidal gene cry1Ab and the near-isogenic parent line. Plant age had a significant impact on gene expression. Using maize as a model, expression of the phlA'-'lacZ reporter gene peaked at 24 h after planting of pregerminated seedlings, and dropped to a fourth of that value within 48 h, remaining at that level throughout 22 days of plant growth. Root infection by Pythium ultimum stimulated bacterial gene expression on both cucumber and maize, and this was independent of differences in rhizosphere colonization on these host plants. To our knowledge, this is the first comprehensive evaluation of how biotic factors that commonly confront bacterial inoculants in agricultural systems (host genotype, host age, and pathogen infection) modulate the expression of key biocontrol genes for disease suppression. PMID:18944233

  1. Which Forms of Child/Adolescent Externalizing Behaviors Account for Late Adolescent Risky Sexual Behavior and Substance Use?

    ERIC Educational Resources Information Center

    Timmermans, Maartje; van Lier, Pol A. C.; Koot, Hans M.

    2008-01-01

    Background: Health risk behaviors like substance use (alcohol, tobacco, soft/hard drugs) and risky sexual behavior become more prevalent in adolescence. Children with behavior problems are thought to be prone to engage in health risk behaviors later in life. It is, however, unclear which problems within the externalizing spectrum account for these…

  2. Semantic similarity influences early morphological priming in Serbian: A challenge to form-then-meaning accounts of word recognition

    PubMed Central

    Kostić, Aleksandar; Gvozdenović, Vasilije; O'Connor, Patrick A.; Martín, Fermín Moscoso del Prado

    2013-01-01

    Semantically similar (e.g., coolant-COOL) primes produced greater facilitation than did form similar, semantically dissimilar (e.g., rampant-RAMP) primes when English words appeared in the forward masked primed lexical decision task (Feldman, O'Connor & Moscoso del Prado Martín, 2009). Results challenge claims that form-based semantically blind activation underlies early morphological facilitation. Some have argued that those English materials were not ideally constructed insofar as types of spelling changes to affixed stems in semantically similar and dissimilar pairs differed. The present study exploits Serbian's bialphabetism, rich morphology, and homographic (form-identical) stems to replicate early effects of semantic similarity. Further, it incorporates a within-target manipulation of prime type and of alphabet such that alphabet of prime-target pairs matched in Exp.1a and alternated in Exp.1b. Importantly, no letter or phoneme changes occurred between stems of prime and target. Results reveal significant effects of semantic similarity that are comparable with and without alphabet alternation. Semantic effects in Serbian replicate almost exactly those in English (Feldman et al., 2009) and suggest that even early in the course of processing, morphemes are units of meaning as well as form. Results fail to support models of lexical processing that postulate sequential access to the morphological form and then the semantic aspects of words. PMID:22477336

  3. Students' Accounts of Grammatical Forms of German That Are Difficult, Unattainable, and Irrelevant for Self-Expression

    ERIC Educational Resources Information Center

    Chavez, Monika

    2016-01-01

    This study examined the responses of 39 first-year, 63 second-year, 20 third-year, and 19 fourth-year US college learners of German when they were asked what forms of L2 grammar they, respectively, find particularly difficult; do not expect to ever acquire fully; and believe are not necessary for self-expression. Nominal morphology--particularly…

  4. Minding the Gap? Young People's Accounts of Taking a Gap Year as a Form of Identity Work in Higher Education

    ERIC Educational Resources Information Center

    King, Andrew

    2011-01-01

    A Gap Year is a break in an educational career, principally taken between leaving school and beginning university. Previous research on the Gap Year has suggested it is a form of social class positioning or forum for undertaking transitions in identity during young adulthood. This paper extends this research into the context of higher education…

  5. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  6. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  7. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  8. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  9. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  10. My Class Inventory-Short Form as an Accountability Tool for Elementary School Counselors to Measure Classroom Climate

    ERIC Educational Resources Information Center

    Sink, Christopher A.; Spencer, Lisa R.

    2005-01-01

    A psychometric study with more than 2,800 upper-elementary-age students examined the reliability and factorial validity of the My Class Inventory-Short Form (MCI-SF). Factor analytic and structural equation modeling results suggested that the original measure is a less than satisfactory approach to appraise various dimensions of classroom climate.…

  11. ACCOUNTING FOR A VITRIFIED PLUTONIUM WASTE FORM IN THE YUCCA MOUNTAIN REPOSITORY TOTAL SYSTEM PERFORMANCE ASSESSMENT (TSPA)

    SciTech Connect

    Marra, J

    2007-02-12

    A vitrification technology utilizing a lanthanide borosilicate (LaBS) glass appears to be a viable option for dispositioning excess weapons-useable plutonium that is not suitable for processing into mixed oxide (MOX) fuel. A significant effort to develop a glass formulation and vitrification process to immobilize plutonium was completed in the mid-1990s to support the Plutonium Immobilization Program (PIP). Further refinement of the vitrification process was accomplished as part of the Am/Cm solution vitrification project. The LaBS glass formulation was found to be capable of immobilizing in excess of 10 wt% Pu and to be very tolerant of the impurities accompanying the plutonium material streams. Thus, this waste form would be suitable for dispositioning plutonium owned by the Department of Energy-Office of Environmental Management (DOE-EM) that may not be well characterized and may contain high levels of impurities. The can-in-canister technology demonstrated in the PIP could be utilized to dispose of the vitrified plutonium in the federal radioactive waste repository. The can-in-canister technology involves placing small cans of the immobilized Pu form into a high level waste (HLW) glass canister fitted with a rack to hold the cans and then filling the canister with HLW glass. Testing was completed to demonstrate that this technology could be successfully employed with little or no impact to current Defense Waste Processing Facility (DWPF) operation and that the resulting canisters were essentially equivalent to the present HLW glass canisters to be dispositioned in the federal repository. The performance of wastes in the repository and, moreover, the performance of the entire repository system is being evaluated by the Department of Energy-Office of Civilian Radioactive Waste Management (DOE-RW) using a Total System Performance Assessment (TSPA) methodology. Technical bases documents (e.g., Analysis/Modeling Reports (AMR)) that address specific issues regarding

  12. Accounting for Accountability.

    ERIC Educational Resources Information Center

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

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

  13. Purified Timothy grass pollen major allergen Phl p 1 may contribute to the modulation of allergic responses through a pleiotropic induction of cytokines and chemokines from airway epithelial cells

    PubMed Central

    Röschmann, K I L; van Kuijen, A-M; Luiten, S; Jonker, M J; Breit, T M; Fokkens, W J; Petersen, A; van Drunen, C M

    2012-01-01

    By definition, allergens are proteins with the ability to elicit powerful T helper lymphocyte type 2 (Th2) responses, culminating in immunoglobulin (Ig)E antibody production. Why specific proteins cause aberrant immune responses has remained largely unanswered. Recent data suggest that there may be several molecular paths that may affect allergenicity of proteins. The focus of this study is the response of airway epithelium to a major allergen from Phleum pratense Phl p 1. Instead of focusing on a few genes and proteins that might be affected by the major allergen, our aim was to obtain a broader view on the immune stimulatory capacity of Phl p 1. We therefore performed detailed analysis on mRNA and protein level by using a microarray approach to define Phl p 1-induced gene expression. We found that this allergen induces modulation and release of a broad range of mediators, indicating it to be a powerful trigger of the immune system. We were able to show that genes belonging to the GO cluster ‘cell communication’ were among the most prominent functional groups, which is also reflected in cytokines and chemokines building centres in a computational model of direct gene interaction. Further detailed comparison of grass pollen extract (GPE)- and Phl p 1-induced gene expression might be beneficial with regard to the application of single components within diagnosis and immunotherapy. PMID:22288584

  14. Academic Medical Centers Forming Accountable Care Organizations and Partnering With Community Providers: The Experience of the Johns Hopkins Medicine Alliance for Patients.

    PubMed

    Berkowitz, Scott A; Ishii, Lisa; Schulz, John; Poffenroth, Matt

    2016-03-01

    Academic medical centers (AMCs)--which include teaching hospital(s) and additional care delivery entities--that form accountable care organizations (ACOs) must decide whether to partner with other provider entities, such as community practices. Indeed, 67% (33/49) of AMC ACOs through the Medicare Shared Savings Program through 2014 are believed to include an outside community practice. There are opportunities for both the AMC and the community partners in pursuing such relationships, including possible alignment around shared goals and adding ACO beneficiaries. To create the Johns Hopkins Medicine Alliance for Patients (JMAP), in January 2014, Johns Hopkins Medicine chose to partner with two community primary care groups and one cardiology practice to support clinical integration while adding approximately 60 providers and 5,000 Medicare beneficiaries. The principal initial interventions within JMAP included care coordination for high-risk beneficiaries and later, in 2014, generating dashboards of ACO quality measures to facilitate quality improvement and early efforts at incorporating clinical pathways and Choosing Wisely recommendations. Additional interventions began in 2015.The principal initial challenges JMAP faced were data integration, generation of quality measure reports among disparate electronic medical records, receiving and then analyzing claims data, and seeking to achieve provider engagement; all these affected timely deployment of the early interventions. JMAP also created three regional advisory councils as a forum promoting engagement of local leadership. Network strategies among AMCs, including adding community practices in a nonemployment model, will continue to require thoughtful strategic planning and a keen understanding of local context. PMID:26535867

  15. Melatonin enhances root regeneration, photosynthetic pigments, biomass, total carbohydrates and proline content in the cherry rootstock PHL-C (Prunus avium × Prunus cerasus).

    PubMed

    Sarropoulou, Virginia; Dimassi-Theriou, Kortessa; Therios, Ioannis; Koukourikou-Petridou, Magdalene

    2012-12-01

    The present study, investigates the effects of melatonin (0, 0.05, 0.1, 0.5, 1, 5 and 10 μM) on the morphogenic and biochemical responses in the cherry rootstock PHL-C (Prunus avium L. × Prunus cerasus L.), from shoot tip explants. The incorporation of melatonin (0-10 μM) in the Murashige and Skoog (MS) medium, greatly influenced rooting either positively or negatively. Melatonin, irrespective of its concentration, had a negative effect concerning the number of roots. However, application of 0.5 μM melatonin significantly increased the root length; while 1 μM melatonin increased the root length by 2.5 times, and the fresh weight of the roots by 4 times, in comparison to the control. Although 0.05 μM melatonin increased rooting by 11.11%, 5 μM melatonin had a significant reduction on the number, the fresh weight of roots, and the rooting percentage. Melatonin concentration of 0.1 μM resulted in the greatest chlorophyll (a + b) content, and 5-10 μM reduced the chlorophyll concentration by 2 times, compared to the control. The high melatonin concentrations (5 and 10 μM), increased the levels of proline and carbohydrates in leaves by 3-4 times. In the roots, 0.5 μM of melatonin concentration increased the carbohydrate levels by 1.5 times, while 0.05, 0.1 and 1 μM melatonin concentration significantly reduced the proline content. PMID:23127522

  16. Feasibility Study of Impact of the Proposed National Vocational Education Data Reporting and Accounting System (VEDS) Forms on Reporting Systems for Secondary Vocational Education in Wisconsin. Project Report.

    ERIC Educational Resources Information Center

    Poehlmann, M. M.

    A study was conducted to determine the feasibility of implementing a reporting system, the National Vocational Education Reporting and Accounting System (VEDS), for secondary vocational education in Wisconsin. As proposed by the National Center for Educational Statistics, the VEDS system is a comprehensive information collection package to provide…

  17. 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.…

  18. School Accountability.

    ERIC Educational Resources Information Center

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

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

  19. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

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

  20. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and... management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY...

  1. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and... management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY...

  2. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and... management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY...

  3. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and... management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY...

  4. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and... management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY...

  5. Early morphological processing is morphosemantic and not simply morpho-orthographic: A violation of form-then-meaning accounts of word recognition

    PubMed Central

    Feldman, Laurie Beth; O’Connor, Patrick A.; del Prado Martín, Fermín Moscoso

    2010-01-01

    Many studies have suggested that a word’s orthographic form must be processed before its meaning becomes available. Some interpret the (null) finding of equal facilitation after semantically transparent and opaque morphologically related primes in early stages of morphological processing as consistent with this view. Recent literature suggests that morphological facilitation tends to be greater after transparent than after opaque primes, however. To determine whether the degree of semantic transparency influences parsing into a stem and a suffix (morphological decomposition) in the forward masked priming variant of the lexical decision paradigm, we compared patterns of facilitation between semantically transparent (e.g., coolant–cool) and opaque (e.g., rampant–ramp) prime–target pairs. Form properties of the stem (frequency, neighborhood size, and prime–target letter overlap), as well as related–unrelated and transparent–opaque affixes, were matched. Morphological facilitation was significantly greater for semantically transparent pairs than for opaque pairs. Ratings of prime–target relatedness predicted the magnitude of facilitation. The results limit the scope of form-then-meaning models of word recognition and demonstrate that semantic similarity can influence even early stages of morphological processing. PMID:19648453

  6. Incident Ischemic Heart Disease After Long-Term Occupational Exposure to Fine Particulate Matter: Accounting for 2 Forms of Survivor Bias

    PubMed Central

    Costello, Sadie; Neophytou, Andreas M.; Brown, Daniel M.; Noth, Elizabeth M.; Hammond, S. Katharine; Cullen, Mark R.; Eisen, Ellen A.

    2016-01-01

    Little is known about the heart disease risks associated with occupational, rather than traffic-related, exposure to particulate matter with aerodynamic diameter of 2.5 µm or less (PM2.5). We examined long-term exposure to PM2.5 in cohorts of aluminum smelters and fabrication workers in the United States who were followed for incident ischemic heart disease from 1998 to 2012, and we addressed 2 forms of survivor bias. Left truncation bias was addressed by restricting analyses to the subcohort hired after the start of follow up. Healthy worker survivor bias, which is characterized by time-varying confounding that is affected by prior exposure, was documented only in the smelters and required the use of marginal structural Cox models. When comparing always-exposed participants above the 10th percentile of annual exposure with those below, the hazard ratios were 1.67 (95% confidence interval (CI): 1.11, 2.52) and 3.95 (95% CI: 0.87, 18.00) in the full and restricted subcohorts of smelter workers, respectively. In the fabrication stratum, hazard ratios based on conditional Cox models were 0.98 (95% CI: 0.94, 1.02) and 1.17 (95% CI: 1.00, 1.37) per 1 mg/m3-year in the full and restricted subcohorts, respectively. Long-term exposure to occupational PM2.5 was associated with a higher risk of ischemic heart disease among aluminum manufacturing workers, particularly in smelters, after adjustment for survivor bias. PMID:27033425

  7. 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…

  8. 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:…

  9. 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…

  10. The Heavy Hand of Accountability

    ERIC Educational Resources Information Center

    Cory, Christopher T.

    1974-01-01

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

  11. 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.

  12. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  13. Holding Accountability to Account. Research Brief

    ERIC Educational Resources Information Center

    National Center on Performance Incentives, 2008

    2008-01-01

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

  14. Accountability, California Style: Counting or Accounting?

    ERIC Educational Resources Information Center

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

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

  15. 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…

  16. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  17. Accountability, Diagnostics, and Information Technology

    ERIC Educational Resources Information Center

    Doyle, Denis P.

    2004-01-01

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

  18. Accountability: A Mosaic Image

    ERIC Educational Resources Information Center

    Turner, Teri

    1977-01-01

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

  19. 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.

  20. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

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

  1. 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…

  2. 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,…

  3. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

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

  4. 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…

  5. What Does It Mean to Be Accountable? Dimensions and Implications of Higher Education's Public Accountability

    ERIC Educational Resources Information Center

    Zumeta, William M.

    2011-01-01

    This ASHE presidential address considers the meaning of higher education's public accountability in the U.S. context. American higher education has always been publicly accountable in some sense, but the forms and expectations associated with accountability have changed significantly from colonial times to the present. The address traces the…

  6. 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.

  7. State Technical Committee for Accounting. Official Report.

    ERIC Educational Resources Information Center

    Jensen, Claudia

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

  8. Computerizing the Accounting Curriculum.

    ERIC Educational Resources Information Center

    Nash, John F.; England, Thomas G.

    1986-01-01

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

  9. 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…

  10. 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…

  11. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

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

  12. Leadership for Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    2001-01-01

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

  13. 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…

  14. The Accountability Illusion: Georgia

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  15. The Accountability Controversy

    ERIC Educational Resources Information Center

    Glisson, Charles

    1975-01-01

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

  16. The Accountability Illusion: Kansas

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  17. The Evolution of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2011-01-01

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

  18. The Accountability Illusion: Texas

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  19. Responsible and accountable.

    PubMed

    Woodrow, Philip

    2006-03-01

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

  20. 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…

  1. Accountability and primary healthcare.

    PubMed

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

    2014-09-01

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

  2. Accountability and Primary Healthcare

    PubMed Central

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

    2014-01-01

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

  3. 48 CFR 49.602-3 - Schedule of accounting information.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Schedule of accounting... CONTRACT MANAGEMENT TERMINATION OF CONTRACTS Contract Termination Forms and Formats 49.602-3 Schedule of accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support...

  4. 48 CFR 49.602-3 - Schedule of accounting information.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Schedule of accounting... CONTRACT MANAGEMENT TERMINATION OF CONTRACTS Contract Termination Forms and Formats 49.602-3 Schedule of accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support...

  5. 48 CFR 49.602-3 - Schedule of accounting information.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Schedule of accounting... CONTRACT MANAGEMENT TERMINATION OF CONTRACTS Contract Termination Forms and Formats 49.602-3 Schedule of accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support...

  6. 48 CFR 49.602-3 - Schedule of accounting information.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Schedule of accounting... CONTRACT MANAGEMENT TERMINATION OF CONTRACTS Contract Termination Forms and Formats 49.602-3 Schedule of accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support...

  7. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... account number or similar form of access number or access code for a consumer's credit card account... initiate charges to the account; or (2) To a participant in a private label credit card program or an... transaction account is an account other than a deposit account or a credit card account. A transaction...

  8. 12 CFR 563b.465 - Do account holders retain any voting rights based on their liquidation sub-accounts?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Do account holders retain any voting rights based on their liquidation sub-accounts? 563b.465 Section 563b.465 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY CONVERSIONS FROM MUTUAL TO STOCK FORM Standard Conversions Liquidation Account § 563b.465 Do account...

  9. 12 CFR 192.465 - Do account holders retain any voting rights based on their liquidation sub-accounts?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Do account holders retain any voting rights based on their liquidation sub-accounts? 192.465 Section 192.465 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY CONVERSIONS FROM MUTUAL TO STOCK FORM Standard Conversions Liquidation Account § 192.465 Do account holders...

  10. Human Resource Accounting System

    ERIC Educational Resources Information Center

    Cerullo, Michael J.

    1974-01-01

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

  11. 7 CFR 1951.7 - Accounts of borrowers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... borrowers. (a) Accounts of active borrowers. The foundation for proper and timely debt payment is sound farm... used. The form will not contain any language indicating that an account is delinquent. These...

  12. 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.

  13. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

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

  14. Thinking about Accountability

    PubMed Central

    Deber, Raisa B.

    2014-01-01

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

  15. Form classification

    NASA Astrophysics Data System (ADS)

    Reddy, K. V. Umamaheswara; Govindaraju, Venu

    2008-01-01

    The problem of form classification is to assign a single-page form image to one of a set of predefined form types or classes. We classify the form images using low level pixel density information from the binary images of the documents. In this paper, we solve the form classification problem with a classifier based on the k-means algorithm, supported by adaptive boosting. Our classification method is tested on the NIST scanned tax forms data bases (special forms databases 2 and 6) which include machine-typed and handwritten documents. Our method improves the performance over published results on the same databases, while still using a simple set of image features.

  16. Accountability Study of the Program for Trainable Mentally Retarded Children and Youth. Accountability Model.

    ERIC Educational Resources Information Center

    Duval County Schools, Jacksonville, FL.

    Reported in summary form is an accountability model developed in Duval County, Florida (funded through Title VI) for planning, developing, and operating an educational program for trainable mentally handicapped children. Background information consists in such aspects of accountability as systematic planning, assessing, and refining educational…

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 904... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9040 Account 904, Uncollectible accounts. This account must be charged with amounts sufficient to provide for losses from...

  19. 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…

  20. 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…

  1. 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.…

  2. Accountability Measures Report, 2007

    ERIC Educational Resources Information Center

    North Dakota University System, 2007

    2007-01-01

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

  3. Accountability Measures Report, 2006

    ERIC Educational Resources Information Center

    North Dakota University System, 2006

    2006-01-01

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

  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. 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…

  6. Accountability: A Rationale.

    ERIC Educational Resources Information Center

    Brademas, John

    1974-01-01

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

  7. 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…

  8. 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…

  9. CEBAF beam loss accounting

    SciTech Connect

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

    1995-12-31

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

  10. Accounting for What Counts

    ERIC Educational Resources Information Center

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

    2003-01-01

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

  11. Educational Accounting Procedures.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

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

  12. Assessment and Accountability.

    ERIC Educational Resources Information Center

    Au, Kathryn

    2001-01-01

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

  13. The Accountability Illusion

    ERIC Educational Resources Information Center

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

    2009-01-01

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

  14. Accountability in Action.

    ERIC Educational Resources Information Center

    Dumke, Glenn S.

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

  15. Measurements and material accounting

    SciTech Connect

    Hammond, G.A. )

    1989-11-01

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

  16. Professional Capital as Accountability

    ERIC Educational Resources Information Center

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  17. Accountability for Productivity

    ERIC Educational Resources Information Center

    Wellman, Jane

    2010-01-01

    Productivity gains in higher education won't be made just by improving cost effectiveness or even performance. They need to be documented, communicated, and integrated into a strategic agenda to increase attainment. This requires special attention to "accountability" for productivity, meaning public presentation and communication of evidence about…

  18. Legal responsibility and accountability.

    PubMed

    Cox, Chris

    2010-06-01

    Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance. PMID:20583648

  19. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... reporting agency, an account number or similar form of access number or access code for a consumer's credit... directly initiate charges to the account; or (2) To a participant in a private label credit card program or...) Transaction account. A transaction account is an account other than a deposit account or a credit card...

  20. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... reporting agency, an account number or similar form of access number or access code for a consumer's credit... initiate charges to the account; or (2) To a participant in a private label credit card program or an... transaction account is an account other than a deposit account or a credit card account. A transaction...

  1. 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.

  2. Permission Forms

    ERIC Educational Resources Information Center

    Zirkel, Perry A.

    2005-01-01

    The prevailing practice in public schools is to routinely require permission or release forms for field trips and other activities that pose potential for liability. The legal status of such forms varies, but they are generally considered to be neither rock-solid protection nor legally valueless in terms of immunity. The following case and the…

  3. Iowa Community Colleges Accounting Manual.

    ERIC Educational Resources Information Center

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

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

  4. Evaluation of accountability measurements

    SciTech Connect

    Cacic, C.G.

    1988-01-01

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

  5. 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…

  6. 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

  7. Hospitals' internal accountability.

    PubMed

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

    2014-09-01

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

  8. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 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,…

  14. Teaching Elementary Accounting to Non-Accounting Majors

    ERIC Educational Resources Information Center

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

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

  15. Demonstrating marketing accountability.

    PubMed

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability. PMID:19064476

  16. 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.

  17. Performance testing accountability measurements

    SciTech Connect

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

    1993-12-31

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

  18. A partnership approach to learning about accountability.

    PubMed

    Plant, Nigel; Pitt, Richard; Troke, Ben

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

  19. 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…

  20. Program Accounting for Indiana Schools.

    ERIC Educational Resources Information Center

    Copeland, Jack; Costerison, Dennis

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

  1. 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)

  2. Problem-Based Learning in Accounting

    ERIC Educational Resources Information Center

    Dockter, DuWayne L.

    2012-01-01

    Seasoned educators use an assortment of student-centered methods and tools to enhance their student's learning environment. In respects to methodologies used in accounting, educators have utilized and created new forms of problem-based learning exercises, including case studies, simulations, and other projects, to help students become more active…

  3. Accounting Systems and the Electronic Office.

    ERIC Educational Resources Information Center

    Gafney, Leo

    1986-01-01

    Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

  4. Vision in an Age of Accountability

    ERIC Educational Resources Information Center

    Feingold, Ronald S.

    2013-01-01

    A case is presented against a data collection system that is intended to provide increased accountability of teachers, professors and the profession. The utilization of some current data collection systems may in fact jeopardize the integrity of the profession's mission and goals. The cause of concern is the use of the easiest form of data…

  5. Planning for Your Second Accounting Job

    ERIC Educational Resources Information Center

    Mucenski-Keck, Lynn; Hintz, Arthur F.; Fedoryshyn, Michael W.

    2012-01-01

    For many accounting students the focus of their fourth or fifth years is finding a job to start them on an exciting and financially rewarding career. Colleges provide significant guidance and direction to these students in the form of internship assistance, resume writing workshops, interview practice, networking events and career guidance. At…

  6. The Global Transformation toward Testing for Accountability

    ERIC Educational Resources Information Center

    Smith, William C.

    2014-01-01

    To ensure equal access to high quality education, the global expansion of universal basic education has included accountability measures in the form of academic tests. Presently the majority of countries participate in national testing; however, the past two decades have seen a substantial shift in test characteristics and aims. This article…

  7. Financial accounting for radiology executives.

    PubMed

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice. PMID:17411806

  8. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  10. 12 CFR 1016.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... reporting agency, an account number or similar form of access number or access code for a consumer's credit... credit card account. A transaction account does not include an account to which third parties cannot... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Limits on sharing account number...

  11. 12 CFR 1016.12 - Limits on sharing account number information for marketing purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... reporting agency, an account number or similar form of access number or access code for a consumer's credit... credit card account. A transaction account does not include an account to which third parties cannot... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Limits on sharing account number...

  12. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  15. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  20. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    ERIC Educational Resources Information Center

    Roberts, Nancy C.

    2002-01-01

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

  2. 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…

  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. 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.

  5. Holding services to account

    PubMed Central

    Clegg, J

    2008-01-01

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

  6. 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.

  7. 48 CFR 2813.307 - Forms.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... with FAR 13.307, bureaus may use order forms other than Standard Form (SF) 1449, OF 347 and 348 and may... for use of the form as outlined in FAR 13.306. (b) Since the SF 44 is an accountable form, a...

  8. 48 CFR 2813.307 - Forms.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... with FAR 13.307, bureaus may use order forms other than Standard Form (SF) 1449, OF 347 and 348 and may... for use of the form as outlined in FAR 13.306. (b) Since the SF 44 is an accountable form, a...

  9. 48 CFR 2813.307 - Forms.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... with FAR 13.307, bureaus may use order forms other than Standard Form (SF) 1449, OF 347 and 348 and may... for use of the form as outlined in FAR 13.306. (b) Since the SF 44 is an accountable form, a...

  10. 48 CFR 2813.307 - Forms.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... with FAR 13.307, bureaus may use order forms other than Standard Form (SF) 1449, OF 347 and 348 and may... for use of the form as outlined in FAR 13.306. (b) Since the SF 44 is an accountable form, a...

  11. Accounting Systems for School Districts.

    ERIC Educational Resources Information Center

    Atwood, E. Barrett, Jr.

    1983-01-01

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

  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. 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…

  14. An Accounting Writing Proficiency Survey

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  15. 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....

  16. 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....

  17. 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....

  18. 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....

  19. 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....

  20. Vocational Accounting and Computing Programs.

    ERIC Educational Resources Information Center

    Avani, Nathan T.

    1986-01-01

    Describes an "Accounting and Computing" program in Michigan that emphasizes computerized accounting procedures. This article describes the program curriculum and duty areas (such as handling accounts receivable), presents a list of sample tasks in each duty area, and specifies components of each task. Computer equipment necessary for this program…

  1. Mastering the Vocabulary of Accounting.

    ERIC Educational Resources Information Center

    Tischler, Helene

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

  2. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  3. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  4. Tidal Forms

    NASA Astrophysics Data System (ADS)

    Bolla Pittaluga, M.; Seminara, G.; Tambroni, N.

    2003-04-01

    We give an overview of some recent investigations on the mechanics of the processes whereby forms develop in tidal environments. The viewpoint taken here is mechanistic. Some of the questions which deserve an answer may be summarised as follows: i) do tidal channels tend to some altimetric long term equilibrium? ii) why are they typically convergent and weakly meandering? iii) how is such equilibrium affected by the hydrodynamics and morphodynamics of tidal inlets? iv) what is the hydrodynamic and morphodynamic role played by tidal flats adjacent to the channels? Some of the above questions have received a considerable attention in the last few years. Schuttelaars and de Swart (1996), Lanzoni and Seminara (2002) and, more recently, Bolla Pittaluga (2003) have investigated the first problem. In particular, the latter two contributions have shown that a straight tidal channel connected to a tidal sea at one end and closed at the other end tends to reach a long term equilibrium profile, which is slightly concave seaward and convex landward where a beach forms. The equilibrium profile is strongly sensitive to the harmonic content of the tidal forcing as well as to the value of sediment concentration established by the coastal hydrodynamics in the far field of the inlet region. Less important are the effect of channel convergence and the role of settling lag in the transport of suspended load. Insufficient attention has been devoted to the understanding of what mechanisms control channel convergence and meandering, though some similarities and differences between tidal and fluvial channels have emerged from some recent works. In particular, free bars form in tidal channels due to an instability mechanism essentially similar to that occurring under steady conditions though the oscillatory character of the flow field makes the bar pattern non migrating (Seminara and Tubino, 2001). Similarly, forced bars in curved tidal channels are driven by the development of

  5. 48 CFR 53.301-1439 - Schedule of Accounting Information.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Schedule of Accounting Information. 53.301-1439 Section 53.301-1439 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1439 Schedule of...

  6. 48 CFR 53.301-1439 - Schedule of Accounting Information.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Schedule of Accounting Information. 53.301-1439 Section 53.301-1439 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1439 Schedule of...

  7. 48 CFR 53.301-1439 - Schedule of Accounting Information.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false Schedule of Accounting Information. 53.301-1439 Section 53.301-1439 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1439 Schedule of...

  8. 48 CFR 53.301-1439 - Schedule of Accounting Information.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false Schedule of Accounting Information. 53.301-1439 Section 53.301-1439 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1439 Schedule of...

  9. 48 CFR 53.301-1439 - Schedule of Accounting Information.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false Schedule of Accounting Information. 53.301-1439 Section 53.301-1439 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1439 Schedule of...

  10. Cost Accounting System for fusion studies

    SciTech Connect

    Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

    1985-12-01

    A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

  11. Student Accountability in Team-Based Learning Classes

    ERIC Educational Resources Information Center

    Stein, Rachel E.; Colyer, Corey J.; Manning, Jason

    2016-01-01

    Team-based learning (TBL) is a form of small-group learning that assumes stable teams promote accountability. Teamwork promotes communication among members; application exercises promote active learning. Students must prepare for each class; failure to do so harms their team's performance. Therefore, TBL promotes accountability. As part of the…

  12. A Stock-Take of Green National Accounting Initiatives

    ERIC Educational Resources Information Center

    Lawn, Philip

    2007-01-01

    Green national accounting has existed in a variety of forms for just over thirty years. Having essentially begun as environmental cost adjustments to Gross Domestic Product, green national accounting now includes such indicators as the Genuine Progress Indicator, Genuine Savings, and the Ecological Footprint. This paper serves as an overview or…

  13. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  14. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  15. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  16. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Accounting and price... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES Texts of FEHBP Clauses 1652.216-70 Accounting and price adjustment. As prescribed in section 1616.7001,...

  17. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Accounting and allowable... MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION CLAUSES AND FORMS PRECONTRACT PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 2152.231-70 Accounting...

  18. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Accounting and price... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES Texts of FEHBP Clauses 1652.216-70 Accounting and price adjustment. As prescribed in section 1616.7001,...

  19. 48 CFR 49.602-3 - Schedule of accounting information.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Schedule of accounting information. 49.602-3 Section 49.602-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT TERMINATION OF CONTRACTS Contract Termination Forms and Formats 49.602-3 Schedule of accounting information. Standard...

  20. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Accounting and allowable... MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION CLAUSES AND FORMS PRECONTRACT PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 2152.231-70 Accounting...

  1. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  2. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Accounting and price... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES Texts of FEHBP Clauses 1652.216-70 Accounting and price adjustment. As prescribed in section 1616.7001,...

  3. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  4. 48 CFR 1652.216-70 - Accounting and price adjustment.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  5. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Accounting and allowable... MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION CLAUSES AND FORMS PRECONTRACT PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 2152.231-70 Accounting...

  6. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Accounting and allowable... MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION CLAUSES AND FORMS PRECONTRACT PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 2152.231-70 Accounting...

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  8. Accountability in Higher Education: A Comprehensive Analytical Framework

    ERIC Educational Resources Information Center

    Metz, Thaddeus

    2011-01-01

    Concomitant with the rise of rationalizing accountability in higher education has been an increase in theoretical reflection about the forms accountability has taken and the ones it should take. The literature is now peppered by a wide array of distinctions (e.g. internal/external, inward/outward, vertical/horizontal, upward/downward,…

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

    ERIC Educational Resources Information Center

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

    2000-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

    Stowers, Robert H.; White, G. Thomas

    1999-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  13. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  15. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

    Schmidt, B. June

    1978-01-01

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

  17. Accountability Reporting and Tracking System

    1992-07-02

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

  18. WAPA Daily Energy Accounting Activities

    1990-10-01

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

  19. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION STANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIES ACT OF 1933, SECURITIES...

  20. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION STANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIES ACT OF 1933, SECURITIES...

  1. Energy accounting and optimization for mobile systems

    NASA Astrophysics Data System (ADS)

    Dong, Mian

    Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

  2. Principals as Morally Accountable Leaders.

    ERIC Educational Resources Information Center

    Ehrich, Lisa Catherine

    2000-01-01

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

  3. Making Educational Accountability More Democratic

    ERIC Educational Resources Information Center

    Ryan, Katherine

    2005-01-01

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

  4. Accountability in Education: Discussion Paper.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton.

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

  5. GASB's Basis of Accounting Project.

    ERIC Educational Resources Information Center

    Kovlak, Daniel L.

    1986-01-01

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

  6. The Accountability Illusion: Rhode Island

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  7. 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…

  8. Bringing Accountability to Elementary Art.

    ERIC Educational Resources Information Center

    Siegesmund, Richard

    2002-01-01

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

  9. 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…

  10. 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…

  11. Accounting Occupations Cluster Assessment Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  12. 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…

  13. Accountability: the force behind empowerment.

    PubMed

    Horsfall, G A

    1996-11-01

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

  14. 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…

  15. School Centered Evidence Based Accountability

    ERIC Educational Resources Information Center

    Milligan, Charles

    2015-01-01

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

  16. 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…

  17. 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…

  18. Degrees of Success in Accounting.

    ERIC Educational Resources Information Center

    Bourner, Jill; Bourner, Tom

    1985-01-01

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

  19. 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…

  20. 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…

  1. Meaning: A Verbal Behavior Account

    ERIC Educational Resources Information Center

    Lowenkron, Barry

    2004-01-01

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

  2. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false How do I access my account? 363.16 Section 363.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...? You may access your account online using your account number, password, and any other form(s)...

  3. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false How do I access my account? 363.16 Section 363.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...? You may access your account online using your account number, password, and any other form(s)...

  4. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false How do I access my account? 363.16 Section 363.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...? You may access your account online using your account number, password, and any other form(s)...

  5. 31 CFR 363.16 - How do I access my account?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false How do I access my account? 363.16 Section 363.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...? You may access your account online using your account number, password, and any other form(s)...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 1 2013-04-01 2013-04-01 false Limits on sharing account...-LEACH-BLILEY ACT Limits on Disclosures § 160.12 Limits on sharing account number information for... form of access number or access code for a consumer's credit card account, deposit account...

  7. Nucleon Electromagnetic Form Factors

    SciTech Connect

    Kees de Jager

    2004-08-01

    Although nucleons account for nearly all the visible mass in the universe, they have a complicated structure that is still incompletely understood. The first indication that nucleons have an internal structure, was the measurement of the proton magnetic moment by Frisch and Stern (1933) which revealed a large deviation from the value expected for a point-like Dirac particle. The investigation of the spatial structure of the nucleon, resulting in the first quantitative measurement of the proton charge radius, was initiated by the HEPL (Stanford) experiments in the 1950s, for which Hofstadter was awarded the 1961 Nobel prize. The first indication of a non-zero neutron charge distribution was obtained by scattering thermal neutrons off atomic electrons. The recent revival of its experimental study through the operational implementation of novel instrumentation has instigated a strong theoretical interest. Nucleon electro-magnetic form factors (EMFFs) are optimally studied through the exchange of a virtual photon, in elastic electron-nucleon scattering. The momentum transferred to the nucleon by the virtual photon can be selected to probe different scales of the nucleon, from integral properties such as the charge radius to scaling properties of its internal constituents. Polarization instrumentation, polarized beams and targets, and the measurement of the polarization of the recoiling nucleon have been essential in the accurate separation of the charge and magnetic form factors and in studies of the elusive neutron charge form factor.

  8. Diagnostic Categories in Autobiographical Accounts of Illness.

    PubMed

    Kelly, Michael P

    2015-01-01

    Working within frameworks drawn from the writings of Immanuel Kant, Alfred Schutz, and Kenneth Burke, this article examines the role that diagnostic categories play in autobiographical accounts of illness, with a special focus on chronic disease. Four lay diagnostic categories, each with different connections to formal medical diagnostic categories, serve as typifications to make sense of the way the lifeworld changes over the course of chronic illness. These diagnostic categories are used in conjunction with another set of typifications: lay epidemiologies, lay etiologies, lay prognostics, and lay therapeutics. Together these serve to construct and reconstruct the self at the center of the lifeworld. Embedded within the lay diagnostic categories are narratives of progression, regression, or stability, forms of typification derived from literary and storytelling genres. These narratives are developed by the self in autobiographical accounts of illness. PMID:26657684

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

    PubMed

    Kenney, Martha

    2015-10-01

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

  10. Who Is Accountable for "Thoughtfulness"?

    ERIC Educational Resources Information Center

    Brown, Rexford

    1987-01-01

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

  11. Accountancy--An Emerging Profession

    ERIC Educational Resources Information Center

    Ristino, Robert J.

    1971-01-01

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

  12. 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)

  13. The Accounting Curriculum in College

    ERIC Educational Resources Information Center

    Gustafson, George Axel

    1975-01-01

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

  14. Competency-Based Accounting Instruction

    ERIC Educational Resources Information Center

    Graham, John E.

    1977-01-01

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

  15. Densified waste form and method for forming

    DOEpatents

    Garino, Terry J.; Nenoff, Tina M.; Sava Gallis, Dorina Florentina

    2016-05-17

    Materials and methods of making densified waste forms for temperature sensitive waste material, such as nuclear waste, formed with low temperature processing using metallic powder that forms the matrix that encapsulates the temperature sensitive waste material. The densified waste form includes a temperature sensitive waste material in a physically densified matrix, the matrix is a compacted metallic powder. The method for forming the densified waste form includes mixing a metallic powder and a temperature sensitive waste material to form a waste form precursor. The waste form precursor is compacted with sufficient pressure to densify the waste precursor and encapsulate the temperature sensitive waste material in a physically densified matrix.

  16. Densified waste form and method for forming

    SciTech Connect

    Garino, Terry J.; Nenoff, Tina M.; Sava Gallis, Dorina Florentina

    2015-08-25

    Materials and methods of making densified waste forms for temperature sensitive waste material, such as nuclear waste, formed with low temperature processing using metallic powder that forms the matrix that encapsulates the temperature sensitive waste material. The densified waste form includes a temperature sensitive waste material in a physically densified matrix, the matrix is a compacted metallic powder. The method for forming the densified waste form includes mixing a metallic powder and a temperature sensitive waste material to form a waste form precursor. The waste form precursor is compacted with sufficient pressure to densify the waste precursor and encapsulate the temperature sensitive waste material in a physically densified matrix.

  17. 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.

  18. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  19. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  20. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Account disclosures. 707.4 Section 707.4 Banks... § 707.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A credit union must provide account disclosures to a member or potential member before an account is...

  1. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  2. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  3. 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.

  4. Uptake of cesium and strontium ions by artificially altered phlogopite.

    PubMed

    Tamura, Kenji; Kogure, Toshihiro; Watanabe, Yujiro; Nagai, Chiemi; Yamada, Hirohisa

    2014-05-20

    Potassium (K(+)) phlogopite was transformed to a vermiculite-like mineral through a topotactic reaction under acidic conditions (pH 2) followed by hydrothermal treatment with Na(+), Mg(2+), Ca(2+), and Al(3+) cations. The resulting Na(+)-, Mg(2+)-, Ca(2+)-, and Al(3+)-altered phlogopites (Phl) denoted as Na-Phl, Mg-Phl, Ca-Phl, and Al-Phl, respectively. Na-Phl, Mg-Phl, and Ca-Phl all exhibited the same high adsorption capacity as natural vermiculite and the absorption of Cs(+) and Sr(2+) ions on these materials followed the Langmuir model. High-angle annular dark-field scanning transmission electron microscopy showed that Cs(+) ions in the Mg-Phl layers were intercalated deep within the crystal structure, along specific interlayer regions. These adsorbed anhydrous Cs(+) ions were firmly fixed at the centers of hexagonal rings positioned simultaneously in the upper and lower tetrahedral silicate sheets, whereas Sr(2+) ions adsorb into the interlayer in the hydrous state. Al-Phl formed a hydroxyl-interlayered vermiculite and demonstrated significant selectivity for Cs(+) at very low concentrations of the isotope. Consequently, the artificially altered phlogopites prepared in this study showed controllable and versatile adsorption capabilities making them significantly more suitable than natural vermiculite for Cs and Sr decontamination. PMID:24738749

  5. 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…

  6. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

  7. Incorporating Calculators into the Accounting Curriculum. Accounting I.

    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 Curriculum. The guide contains four 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 course…

  8. Performance measurement: the new accountability.

    PubMed

    Martin, L L; Kettner, P M

    1997-01-01

    Over the years, "accountability" in the human services has focused upon issues such as the legal framework, organizational management, financial responsibility, political concerns, and client inputs and expectations. Within the past decade, the meaning of "accountability" has been extended to the more dynamic organizational functions of "efficiency" and " effectiveness." Efficiency and effectiveness increasingly must be put to the tests of performance measurement and outcome evaluation. Forces outside the social work profession, including, among others, federal expectations and initiatives and the increased implementation of the concept of managed care, will ensure that efficiency and effectiveness will be central and highlighted concerns far into the future. This "new accountability" is demanded by the stakeholders in the nonprofit sector and by federal requirements built into the planning, funding, and implementation processes for nonprofits and for-profits alike. PMID:10166757

  9. 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

  10. Accountable Care Organizations and Otolaryngology

    PubMed Central

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

    2016-01-01

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

  11. 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. PMID:17411809

  12. 46 CFR 403.400 - Uniform pilot's source form.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Uniform pilot's source form. 403.400 Section 403.400... ACCOUNTING SYSTEM Source Forms § 403.400 Uniform pilot's source form. (a) Each Association shall record pilotage transactions on a form approved by the Director. The approved form shall be issued to pilots...

  13. 46 CFR 403.400 - Uniform pilot's source form.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Uniform pilot's source form. 403.400 Section 403.400... ACCOUNTING SYSTEM Source Forms § 403.400 Uniform pilot's source form. (a) Each Association shall record pilotage transactions on a form approved by the Director. The approved form shall be issued to pilots...

  14. Counselor Accountability Through Advisory Groups

    ERIC Educational Resources Information Center

    Johnson, Josephine; O'Brien, Charles R.

    1975-01-01

    Citizens' committees and advisory groups are one means of addressing the issue of accountability. This article suggests that such groups offer real potential to counselors for increasing their visibility, gaining substantive feedback and developing program improvement. Practical hints are included for the formation and operation of a Counseling…

  15. 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…

  16. 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.…

  17. 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…

  18. 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)

  19. 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…

  20. Accounting Procedures for Student Organizations.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

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

  1. 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)

  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. 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…

  4. 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…

  5. Accounting for What Youngsters Learn.

    ERIC Educational Resources Information Center

    Bell, Terrel H.

    In this speech, the author discusses the use of the management by objectives (MBO) approach as a means for accomplishing accountability. He traces the steps to be taken by participants -- from superintendent to school staff -- in implementing an MBO program. (JF)

  6. Trading Accountability for Greater Flexibility.

    ERIC Educational Resources Information Center

    Sanders, Ted

    1991-01-01

    Describes the plight of two risk-taking principals who drastically improved their schools' academic performance, only to be defeated by bureaucratic regulations and business-as-usual attitudes. Allowing schools greater flexibility in exchange for increased accountability will free talented teachers and principals to restructure schools and solve…

  7. Holding Schools Accountable for Equity.

    ERIC Educational Resources Information Center

    Olsen, Laurie

    2001-01-01

    Good reforms can have harmful results if equity effects are ignored. As California implements its accountability system, certain questions must be addressed concerning the system's data use, measurement features (consistency, meaningfulness, achievement growth, achievement gaps among groups), instructional improvement focus, incentives for…

  8. NCEO Framework for Educational Accountability.

    ERIC Educational Resources Information Center

    Ysseldyke, Jim; Krentz, Jane; Elliott, Judy; Thurlow, Martha; Erickson, Ronald; Moore, Michael

    This report describes how the National Center on Educational Outcomes (NCEO) Framework for Educational Accountability, which specifies outcomes and indicators for six developmental levels (ages three and six, grades four, eight, and twelve, and post-school), can be used to implement parts of the National Association of State Directors of Special…

  9. 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…

  10. 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;…

  11. Program Accountability: "The State Audit".

    ERIC Educational Resources Information Center

    Charles, Richard F.

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

  12. New Federal Cost Accounting Regulations

    ERIC Educational Resources Information Center

    Wolff, George J.; Handzo, Joseph J.

    1973-01-01

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

  13. 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.

  14. 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…

  15. 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)

  16. Avoiding "Profscam": For Accounting Educators.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.

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

  17. Cost Accounting for Decision Makers.

    ERIC Educational Resources Information Center

    Kaneklides, Ann L.

    1985-01-01

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

  18. From Transactional to Transformational Accounting.

    ERIC Educational Resources Information Center

    Cooper, Bruce S.; Randall, E. Vance

    1998-01-01

    Accurate transactional financial data are necessary for governmental compliance; transformational information is crucial for measuring and improving school performance. Some districts are shifting from a systems to a service, focus, from partial to full-cost accounting, from centralized to decentralized reporting procedures and facilities, and…

  19. 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…

  20. Managerial Accounting. Course Administrative Manual.

    ERIC Educational Resources Information Center

    Central Michigan Univ., Mount Pleasant. Inst. for Personal and Career Development.

    This manual is part of the materials for a college-level programmed course in managerial accounting and intended to aid instructors in helping students to work their way through the self-instructional study guide around which the course is organized. The manual describes the various materials and components used in the self-instructional sequence…

  1. Accounting. Ohio's Competency Analysis Profile.

    ERIC Educational Resources Information Center

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

    Developed through a modified DACUM (Developing a Curriculum) process involving business, industry, labor, and community agency representatives in Ohio, this document is a comprehensive and verified employer competency profile for accounting occupations. The list contains units (with and without subunits), competencies, and competency builders that…

  2. Incivility in the Accounting Classroom

    ERIC Educational Resources Information Center

    Swinney, Laurie; Elder, Bruce; Seaton, Lloyd

    2010-01-01

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

  3. Increasing accountability to drive improvement.

    PubMed

    Abbott, John G

    2012-01-01

    Governments need to be more strategic in their approach to healthcare and ensure greater accountability for the performance of their health systems. They can start by agreeing on a pan-Canadian vision for the health of Canadians and the services to be provided, accompanied by explicit policy goals, evidence-based performance targets, and more transparent public reporting. PMID:23387134

  4. Needed: An Updated Accountability Model

    ERIC Educational Resources Information Center

    Tucker, Marc

    2015-01-01

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

  5. 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…

  6. 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. PMID:10145096

  7. New Form 990 Will Follow Your Functions

    ERIC Educational Resources Information Center

    Hyatt, Thomas K.

    2008-01-01

    Accountability, transparency, and compliance, are three principles which form the bedrock of best practices in nonprofit governance and are at the heart of a lively debate that has unfolded over the past five years. However, most governing board members do not associate the realization of these principles with the task of completing Form 990, the…

  8. Binary Quadratic Forms: A Historical View

    ERIC Educational Resources Information Center

    Khosravani, Azar N.; Beintema, Mark B.

    2006-01-01

    We present an expository account of the development of the theory of binary quadratic forms. Beginning with the formulation and proof of the Two-Square Theorem, we show how the study of forms of the type x[squared] + ny[squared] led to the discovery of the Quadratic Reciprocity Law, and how this theorem, along with the concept of reduction relates…

  9. Educational Accountability and Evaluation. PREP-35.

    ERIC Educational Resources Information Center

    Krystal, Sheila; Henrie, Samuel

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

  10. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  11. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  12. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  13. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  14. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  15. 31 CFR 500.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  16. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  17. 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,…

  18. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  19. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  20. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  1. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  2. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Closing accounts. 1902.15 Section 1902.15 Agriculture... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.15 Closing accounts... consent (and of another lender or grantor, if involved) to close the supervised bank account in...

  3. 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...

  4. 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...

  5. 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…

  6. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

    ... Harmonization Rule. The final rule was published at 76 FR 81296 on December 27, 2011. Generally, the technical... Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and... the final rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement...

  7. 31 CFR 363.13 - How can I open a TreasuryDirect® account?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... you have completed the application, you will create a password to access your account. We will verify.... In addition to your password, we may require you to use any other form(s) of authentication that...

  8. 31 CFR 363.13 - How can I open a TreasuryDirect ® account?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... you have completed the application, you will create a password to access your account. We will verify.... In addition to your password, we may require you to use any other form(s) of authentication that...

  9. 31 CFR 363.13 - How can I open a TreasuryDirect ® account?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Register. When you have completed the application, you will create a password to access your account. We... is approved. In addition to your password, we may require you to use any other form(s)...

  10. 31 CFR 363.13 - How can I open a TreasuryDirect® account?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... you have completed the application, you will create a password to access your account. We will verify.... In addition to your password, we may require you to use any other form(s) of authentication that...

  11. 31 CFR 363.13 - How can I open a TreasuryDirect® account?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... you have completed the application, you will create a password to access your account. We will verify.... In addition to your password, we may require you to use any other form(s) of authentication that...

  12. Changes in accounting for contributions.

    PubMed

    Pelfrey, S

    1992-03-01

    A proposed accounting change in the timing of income recognition for restricted contributions and pledges can greatly impact a hospital's excess of revenue over expenses (net income). The author addresses steps that administrators can take to lessen its impact. With this knowledge, nurse administrators and other hospital executives can plan alternatives to reduce the income recognition and prepare themselves to answer questions posed by patients and members of the community regarding increased hospital profits. PMID:1541991

  13. Material control and accountability alternatives

    SciTech Connect

    1991-08-12

    Department of Energy and Nuclear Regulatory Commission regulations governing material control and accountability in nuclear facilities have become more restrictive in the past decade, especially in areas that address the insider threat. As the insider threat receives greater credibility, regulations have been strengthened to increase the probability of detecting insider activity and to prevent removal of a significant quantity of Special Nuclear Material (SNM) from areas under control of the protective force.

  14. Khipu accounting in ancient Peru.

    PubMed

    Urton, Gary; Brezine, Carrie J

    2005-08-12

    Khipu are knotted-string devices that were used for bureaucratic recording and communication in the Inka Empire. We recently undertook a computer analysis of 21 khipu from the Inka administrative center of Puruchuco, on the central coast of Peru. Results indicate that this khipu archive exemplifies the way in which census and tribute data were synthesized, manipulated, and transferred between different accounting levels in the Inka administrative system. PMID:16099983

  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. 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)

  17. 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.

  18. 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)

  19. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  20. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies...

  1. Careers (A Course of Study). Unit V: Forms, Forms, Forms.

    ERIC Educational Resources Information Center

    Turley, Kay

    Designed to enable special needs students to understand and complete various job-related forms, this set of activities devoted to forms encountered before and after one obtains a job is the fifth in a nine-unit secondary level careers course intended to provide handicapped students with the knowledge and tools necessary to succeed in the world of…

  2. Accountable Communities for Health: Moving From Providing Accountable Care to Creating Health.

    PubMed

    Tipirneni, Renuka; Vickery, Katherine Diaz; Ehlinger, Edward P

    2015-01-01

    Lessons from community-oriented primary care in the United States can offer insights into how we could improve population health by integrating the public health, social service, and health care sectors to form accountable communities for health (ACHs). Unlike traditional accountable care organizations (ACOs) that address population health from a health care perspective, ACHs address health from a community perspective and consider the total investment in health across all sectors. The approach embeds the ACO in a community context where multiple stakeholders come together to share responsibility for tackling multiple determinants of health. ACOs using the ACH model provide a roadmap for embedding health care in communities in a way that uniquely addresses local social determinants of health. PMID:26195684

  3. Form 6 - gas balancing agreement

    SciTech Connect

    Not Available

    1990-01-01

    In 1988, a special Committee of the Rocky Mountain Mineral Law Foundation undertook a project to draft a model from gas balancing agreement. This project was initiated at the request of a number of Foundation members who felt that a model form gas balancing agreement would facilitate the negotiation of operating agreement, since gas balancing issues had become sticking points in the process. The Committee was composed of attorneys representing a wide cross-section of the oil and gas industry including both major and independent oil companies, production companies with interstate pipeline affiliates, and private practitioners. The Committee attempted to address the more controversial issues in gas balancing with optional provisions in the Form. To facilitate the negotiation process, the number of optional provisions was minimized. This form may be used as an Appendix to the new A.A.P.L. Form 610-1989 Model Form Operating Agreement. This book includes provision of this Form which are: Ownership of gas production; Balancing of production accounts; Cash balancing upon depletion; Deliverability tests; Nominations; Statements; Payment of taxes; Operating expenses; Overproducing allowable; Payment of leasehold burdens; Operator's liability; Successors and assigns; Audits; Arbitration; and Operator's fees.

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  6. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  7. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  8. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  10. Ensuring quality and accountability in managed care.

    PubMed

    Dobalian, A; Rivers, P A

    1998-01-01

    The rapid growth of new forms of managed care in the United States in recent decades has brought with it increasing concerns regarding the quality of care delivered by practitioners in these plans. This article examines the various regulatory demands that are being placed on Managed Care Organizations (MCOs). The authors look at the major determinants that are likely to bring about significant changes in the health care sector for both patients and providers and predict how these shifts will affect the quality of health care services in the near future. They discuss how the quality of health care, rather than the cost of those services, can become and remain the primary factor in the delivery of health care services. Ultimately, they conclude that increased participation by the federal government is required to protect the rights of patients and ensure better quality and accountability for health care services delivered by MCOs. PMID:10345539

  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... following information collection request to the Office of Management and Budget (OMB) for review and... form/collection: Accounting System and Financial Capability Questionnaire. (3) Agency Form Number:...

  12. Achieving interoperability for accountable care.

    PubMed

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

    2015-02-01

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

  13. 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.

  14. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... any information collection requirements that require the approval of the Office of Management and... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards...

  15. What ever happened to accountability?

    PubMed

    Ricks, Thomas E

    2012-10-01

    When leaders don't fire underperforming executives, they send a bad message to the whole organization. A case in point is the U.S. Army. "To study the change in the army across the two decades between World War II and Vietnam," Ricks writes, "is to learn how a culture of high standards and accountability can deteriorate." In this essay, adapted from his new book, The Generals: American Military Command from World War II to Today, Ricks illuminates the contrast between General George C. Marshall, an unlikely figure of quiet resolve who became a classic transformational Leader, and the disastrous generals of the Vietnam era. In Vietnam, he writes, the honesty and accountability of Marshall's system were replaced by deceit and command indiscipline. If inadequate leaders are allowed to remain in command of an enterprise, their superiors must look for other ways to accomplish its goals. In Vietnam commanders turned to micromanagement, hovering overhead in helicopters to direct (and interfere with) squad leaders and platoon leaders on the ground. This both undercut combat effectiveness and denied small-unit leaders the opportunity to grow by making decisions under extreme pressure. In Iraq and Afghanistan, Ricks writes, though U.S. troops fought their battles magnificently, their generals often seemed ill equipped for the tasks at hand-especially the difficult but essential job of turning victories on the ground into strategic progress. This brief but powerful history of the army since World War II holds stark lessons for business leaders. PMID:23074869

  16. 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.

  17. Compulsory accounts and records maintenance by doctors for saving tax.

    PubMed

    Lakhotia, Subhash

    2002-01-01

    Under the Income-tax Law, it is mandatory on the part of a medical practitioner to maintain accounts. Such Books of Accounts and other documents may enable theAssessing Officer to compute his total income in accordance withthe provision of Income-tax Act, 1961 US/44AA. Rule 6F of the Income-tax Rules, 1962 gives details of the Books of Account and other documents. Apart from maintaining the Books of Account he is also required to maintain a Daily Case Register in Form No 3C as also an inventory under broad heads as on the first and last dates of the previous year of the stock of drugs and medicines and other consumable accessories used for the purpose of his profession. PMID:12206343

  18. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Account review. 212.5 Section 212.5... PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order issued against a debtor, a financial institution shall perform an account review: (1) No later than two...

  19. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Account review. 212.5 Section 212.5... PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order issued against a debtor, a financial institution shall perform an account review: (1) No later than two...

  20. 12 CFR 561.9 - Certificate account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Certificate account. 561.9 Section 561.9 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.9 Certificate account. The term certificate account means a savings account evidenced by a certificate that must be held for a fixed or minimum term....

  1. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Clearing accounts. 256.184... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall...

  2. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Iranian accounts. 560.320 Section 560.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... § 560.320 Iranian accounts. The term Iranian accounts means accounts of persons who are...

  3. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Clearing accounts. 256.184... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall...

  4. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 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...

  5. 12 CFR 561.31 - Nonwithdrawable account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Nonwithdrawable account. 561.31 Section 561.31... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.31 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the savings association or...

  6. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  7. 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...

  8. 17 CFR 300.104 - Trust accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Trust accounts. 300.104... A to Part 285 RULES OF THE SECURITIES INVESTOR PROTECTION CORPORATION Accounts of âseparateâ Customers of Sipc Members § 300.104 Trust accounts. (a) A trust account held with a member shall be deemed...

  9. 25 CFR 115.101 - Individual accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Individual accounts. 115.101 Section 115.101 Indians... INDIVIDUAL INDIANS IIM Accounts § 115.101 Individual accounts. Except as otherwise provided in this part, adults shall have the right to withdraw funds from their accounts. Upon their application, or...

  10. 12 CFR 561.31 - Nonwithdrawable account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Nonwithdrawable account. 561.31 Section 561.31... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.31 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the savings association or...

  11. 49 CFR 1253.10 - Accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Accounts. 1253.10 Section 1253.10 Transportation... TRANSPORTATION (CONTINUED) ACCOUNTS, RECORDS AND REPORTS RATE-MAKING ORGANIZATION; RECORDS AND REPORTS § 1253.10 Accounts. Accounts shall be kept by each conference, bureau, committee, or other organization subject...

  12. 25 CFR 115.101 - Individual accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Individual accounts. 115.101 Section 115.101 Indians... INDIVIDUAL INDIANS IIM Accounts § 115.101 Individual accounts. Except as otherwise provided in this part, adults shall have the right to withdraw funds from their accounts. Upon their application, or...

  13. 12 CFR 561.9 - Certificate account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Certificate account. 561.9 Section 561.9 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.9 Certificate account. The term certificate account means a savings account evidenced by a certificate that must be held for a fixed or minimum term....

  14. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Correspondent account. 561.306 Section... Definitions § 561.306 Correspondent account. For purposes of this part, the term correspondent account means an account established by a U.S. financial institution for a foreign financial institution to...

  15. 7 CFR 1773.42 - Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Clearing accounts. 1773.42 Section 1773.42... § 1773.42 Clearing accounts. The CPA's workpapers must contain an analysis of all clearing accounts... allocation between expense and capital accounts....

  16. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  17. 17 CFR 300.104 - Trust accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Trust accounts. 300.104... A to Part 285 RULES OF THE SECURITIES INVESTOR PROTECTION CORPORATION Accounts of âseparateâ Customers of Sipc Members § 300.104 Trust accounts. (a) A trust account held with a member shall be deemed...

  18. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Iranian accounts. 560.320 Section 560.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... § 560.320 Iranian accounts. The term Iranian accounts means accounts of persons who are...

  19. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Account disclosures. 1030.4 Section 1030.4 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION TRUTH IN SAVINGS (REGULATION DD) § 1030.4 Account disclosures. (a) Delivery of account disclosures. (1) Account opening. (i) General. A...

  20. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Account disclosures. 1030.4 Section 1030.4 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION TRUTH IN SAVINGS (REGULATION DD) § 1030.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A...

  1. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 9 2014-01-01 2014-01-01 false Account disclosures. 1030.4 Section 1030.4 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION TRUTH IN SAVINGS (REGULATION DD) § 1030.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A...

  2. California School Accounting Manual. 1984 Edition.

    ERIC Educational Resources Information Center

    Lundin, Janet, Ed.

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

  3. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 46 Shipping 8 2012-10-01 2012-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of...

  4. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 46 Shipping 8 2013-10-01 2013-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of...

  5. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 46 Shipping 8 2014-10-01 2014-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of...

  6. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 46 Shipping 8 2011-10-01 2011-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of...

  7. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  8. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint...

  9. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint...

  10. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint...

  11. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint...

  12. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint...

  13. 24 CFR 203.550 - Escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable from the escrow account must not be charged to the mortgagor unless it can be shown that the... from the account on a periodic basis throughout the period during which the account is maintained. (d... of prepayment in full, sums in the escrow account to pay the mortgage insurance premiums shall...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  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. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 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 disclosures... accounting is required even if the individual has consented to the disclosure of the information....

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure, or... 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...

  1. 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…

  2. 7 CFR 3550.60 - Escrow account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Escrow account. 3550.60 Section 3550.60 Agriculture... DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Section 502 Origination § 3550.60 Escrow account. RHS may require that customers deposit into an escrow account amounts necessary to ensure that the account...

  3. 7 CFR 3550.60 - Escrow account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Escrow account. 3550.60 Section 3550.60 Agriculture... DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Section 502 Origination § 3550.60 Escrow account. RHS may require that customers deposit into an escrow account amounts necessary to ensure that the 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. Accountability and Productivity: Some Longitudinal Data.

    ERIC Educational Resources Information Center

    Tausky, Curt; Chelte, Anthony F.

    1983-01-01

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

  6. 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...

  7. 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,...

  8. 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...

  9. 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...

  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, 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,...

  12. 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 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 §...

  13. 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,...

  14. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  15. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  16. 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....

  17. 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....

  18. 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 §...

  19. 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,...

  20. 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 §...

  1. 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 §...

  2. 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....

  3. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 3 2011-01-01 2011-01-01 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. 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…

  5. 7 CFR 1767.20 - Plant accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Plant accounts. 1767.20 Section 1767.20 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.20 Plant accounts. The plant...

  6. 17 CFR 210.2-01 - Qualifications of accountants.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Qualifications of accountants. 210.2-01 Section 210.2-01 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES...

  7. 7 CFR 993.173 - Reports of accounting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... contract or account number; (4) An itemized statement listing each lot of prunes in the delivery, showing... holidays) thereafter, file with the committee a signed report on Form PMC 14.1 “Report of Carryover...

  8. 7 CFR 993.173 - Reports of accounting.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... contract or account number; (4) An itemized statement listing each lot of prunes in the delivery, showing... holidays) thereafter, file with the committee a signed report on Form PMC 14.1 “Report of Carryover...

  9. When Transparency Obscures: The Political Spectacle of Accountability

    ERIC Educational Resources Information Center

    Koyama, Jill; Kania, Brian

    2014-01-01

    In the United States (US), an increase in standardization, quantification, competition, and large-scale comparison--cornerstones of neoliberal accountability--have been accompanied by devices of transparency, through which various forms of school data are made available to the public. Such public reporting, we are told by politicians and education…

  10. Infantile Accountability: When Big Data Meet Small Children

    ERIC Educational Resources Information Center

    Wrigley, Terry; Wormwell, Louise

    2016-01-01

    This article examines a government attempt to impose testing of 4-year-olds as a baseline against which to "hold primary schools accountable" for children's subsequent progress. It examines the various forms of baseline testing in this experiment and analyses the misleading claims made for the "predictive validity" of baseline…

  11. Research on Accounting Should Learn from the Past

    ERIC Educational Resources Information Center

    Granof, Michael H.; Zeff, Stephen A.

    2008-01-01

    Starting in the 1960s, academic research on accounting became significantly more quantitative and analytical than in previous decades. The new paradigms have greatly increased our understanding of how financial information affects the decisions of investors as well as managers. However, those models have also crowded out other forms of…

  12. Acute care hospitals' accountability to provincial funders.

    PubMed

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

    2014-09-01

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

  13. Acute Care Hospitals' Accountability to Provincial Funders

    PubMed Central

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

    2014-01-01

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

  14. The "FORM" Approach to Reading Forms.

    ERIC Educational Resources Information Center

    Sandel, Lenore

    The FORM approach is designed to help persons in the senior population with the task of filling out the forms or applications required for a myriad of societal and human needs. The acronym represents a four-part approach consisting of: Facing the issue; applying Overview; Rewriting headings as questions; and Matching information as appropriate…

  15. 75 FR 17297 - Account Class

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-06

    ...) in Appendix A to Regulation Part 190 (Bankruptcy Forms). \\4\\ 74 FR 40794 (August 13, 2009). \\5\\ The... Notice, the rules or bylaws of a DCO constitute one such source. \\7\\ 74 FR at 40796. The public comment... Commission Merchant * * * to a Derivatives Clearing Organization.'' 73 FR 65514 (November 4, 2008). \\14\\...

  16. Ethical Practice Under Accountable Care.

    PubMed

    Graber, Abraham D; Bhandary, Asha; Rizzo, Matthew

    2016-06-01

    Accountable Care Organizations (ACOs) are a key mechanism of the Patient Protection and Affordable Care Act (PPACA). ACOs will influence incentives for providers, who must understand these changes to make well-considered treatment decisions. Our paper defines an ethical framework for physician decisions and action within ACOs. Emerging ethical pressures providers will face as members of an ACO were classified under major headings representing three of the four principles of bioethics: autonomy, beneficence, and justice (no novel conflicts with non-maleficence were identified). Conflicts include a bias against transient populations, a motive to undertreat conditions lacking performance measures, and the mandate to improve population health incentivizing life intrusions. After introducing and explaining each conflict, recommendations are offered for how providers ought to precede in the face of novel ethical choices. Our description of novel ethical choices will help providers know what to expect and our recommendations can guide providers in choosing well. PMID:26002491

  17. 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. PMID:17411807

  18. Professionalism, Accountability and Peer Review

    PubMed Central

    Luke, Roice D.; Modrow, Robert E.

    1982-01-01

    Passage in April 1979 of the new hospital standard on quality assurance by the Joint Commission on Accreditation of Hospitals (JCAH) has given impetus to the development of an expanded literature on the organizational/behavioral aspects of quality assurance. In response to this need for new literature, several conferences on quality assurance were held resulting in the preparation for publication of the four papers included in this special issue of Health Services Research. This paper presents the general orientation which guided selection of the papers. It suggests that if the health sector is to reconcile professional expectations for autonomy with evolving institutional accountabilities for aggregate quality and cost, there must be 1) an expansion of the domain of professional concern from quality to both cost and quality and 2) the development of explicit mechanisms of control both within and external to health institutions. PMID:6954151

  19. 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.

  20. Form 5-Mining venture agreement model form

    SciTech Connect

    Not Available

    1984-01-01

    This text acts as a reference of the basic terms and conditions for a negotiated mining venture agreement. Alternative clauses and provisions, along with extensive commentary, are supplied. The model form contains many articles which define and detail the process.

  1. Giving an account of one's pain in the anthropological interview.

    PubMed

    Buchbinder, Mara

    2010-03-01

    In this paper, I analyze the illness stories narrated by a mother and her 13-year-old son as part of an ethnographic study of child chronic pain sufferers and their families. In examining some of the moral, relational and communicative challenges of giving an account of one's pain, I focus on what is left out of some accounts of illness and suffering and explore some possible reasons for these elisions. Drawing on recent work by Judith Butler (Giving an Account of Oneself, 2005), I investigate how the pragmatic context of interviews can introduce a form of symbolic violence to narrative accounts. Specifically, I use the term "genre of complaint" to highlight how anthropological research interviews in biomedical settings invoke certain typified forms of suffering that call for the rectification of perceived injustices. Interview narratives articulated in the genre of complaint privilege specific types of pain and suffering and cast others into the background. Giving an account of one's pain is thus a strategic and selective process, creating interruptions and silences as much as moments of clarity. Therefore, I argue that medical anthropologists ought to attend more closely to the institutional structures and relations that shape the production of illness narratives in interview encounters. PMID:19957024

  2. Handbook of Poetic Forms.

    ERIC Educational Resources Information Center

    Padgett, Ron, Ed.

    Intended for secondary teachers and student writers but useful for anyone interested in poetic forms, this book defines 74 basic poetic forms, summarizes their histories, quotes examples from noted poets, and offers professional tricks of the trade on how to use each form. The book covers the following poetic forms: abstract poem, acrostic,…

  3. Bacteria form tellurium nanocrystals

    USGS Publications Warehouse

    Oremland, R.S.

    2007-01-01

    A team of researchers have found two bacterial species that produce tellurium oxyanions as respiratory electron acceptors for growth, leaving elemental tellurium in the form of nanoparticles. The crystals from the two organisms exhibit distinctively different structures. Bacillus selenitireducens initially forms nanorods that cluster together to form rosettes. Sulfurospirillum barnesii forms irregularly-shaped nanospheres that coalesce into larger composite aggregates.

  4. Ynamides in Ring Forming Transformations

    PubMed Central

    WANG, XIAO-NA; YEOM, HYUN-SUK; FANG, LI-CHAO; HE, SHUZHONG; MA, ZHI-XIONG; KEDROWSKI, BRANT L.; HSUNG, RICHARD P.

    2013-01-01

    Conspectus The ynamide functional group activates carbon-carbon triple bonds through an attached nitrogen atom that bears an electron-withdrawing group. As a result, the alkyne has both electrophilic and nucleophilic properties. Through the selection of the electron-withdrawing group attached to nitrogen chemists can modulate the electronic properties and reactivity of ynamides, making these groups versatile synthetic building blocks. The reactions of ynamides also lead directly to nitrogen-containing products, which provides access to important structural motifs found in natural products and molecules of medicinal interest. Therefore, researchers have invested increasing time and research in the chemistry of ynamides in recent years. This Account surveys and assesses new organic transformations involving ynamides developed in our laboratory and in others around the world. We showcase the synthetic power of ynamides for rapid assembly of complex molecular structures. Among the recent reports of ynamide transformations, ring-forming reactions provide a powerful tool for generating molecular complexity quickly. In addition to their synthetic utility, such reactions are mechanistically interesting. Therefore, we focus primarily on the cyclization chemistry of ynamides. This Account highlights ynamide reactions that are useful in the rapid synthesis of cyclic and polycyclic structural manifolds. We discuss the mechanisms active in the ring formations and describe representative examples that demonstrate the scope of these reactions and provide mechanistic insights. In this discussion we feature examples of ynamide reactions involving radical cyclizations, ring-closing metathesis, transition metal and non-transition metal mediated cyclizations, cycloaddition reactions, and rearrangements. The transformations presented rapidly introduce structural complexity and include nitrogen within, or in close proximity to, a newly formed ring (or rings). Thus, ynamides have emerged

  5. What is accountability in health care?

    PubMed

    Emanuel, E J; Emanuel, L L

    1996-01-15

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

  6. Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

    ERIC Educational Resources Information Center

    Gingold, William

    The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

  7. 47 CFR 69.407 - Revenue accounting expenses in Account 6620.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Revenue accounting expenses in Account 6620. 69... 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...

  8. 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)

  9. 40 CFR 96.56 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Tracking System § 96.56 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any NOX Allowance Tracking System account. Within 10...

  10. 40 CFR 96.156 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Tracking System § 96.156 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within...

  11. 40 CFR 96.256 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Tracking System § 96.256 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR SO2 Allowance Tracking System account. Within...

  12. 40 CFR 96.256 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Tracking System § 96.256 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR SO2 Allowance Tracking System account. Within...

  13. 40 CFR 96.256 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Tracking System § 96.256 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR SO2 Allowance Tracking System account. Within...

  14. 40 CFR 96.256 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Tracking System § 96.256 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR SO2 Allowance Tracking System account. Within...

  15. 40 CFR 96.156 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Tracking System § 96.156 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within...

  16. 40 CFR 96.256 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Tracking System § 96.256 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR SO2 Allowance Tracking System account. Within...

  17. 40 CFR 96.156 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Tracking System § 96.156 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within...

  18. 40 CFR 96.156 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Tracking System § 96.156 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within...

  19. 40 CFR 96.156 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Tracking System § 96.156 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within...

  20. 40 CFR 96.56 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Tracking System § 96.56 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any NOX Allowance Tracking System account. Within 10...