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Sample records for account phl forms

  1. 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.

  2. Multiple independent IgE epitopes on the highly allergenic grass pollen allergen Phl p 5

    PubMed Central

    Levin, M; Rotthus, S; Wendel, S; Najafi, N; Källström, E; Focke-Tejkl, M; Valenta, R; Flicker, S; Ohlin, M

    2014-01-01

    Background Group 5 allergens are small proteins that consist of two domains. They belong to the most potent respiratory allergens. Objective To determine the binding sites and to study allergic patients' IgE recognition of the group 5 allergen (Phl p 5) from timothy grass pollen using human monoclonal IgE antibodies that have been isolated from grass pollen allergic patients. Methods Using recombinant isoallergens, fragments, mutants and synthetic peptides of Phl p 5, as well as peptide-specific antibodies, the interaction of recombinant human monoclonal IgE and Phl p 5 was studied using direct binding and blocking assays. Cross-reactivity of monoclonal IgE with group 5 allergens in several grasses was studied and inhibition experiments with patients' polyclonal IgE were performed. Results Monoclonal human IgE showed extensive cross-reactivity with group 5 allergens in several grasses. Despite its small size of 29 kDa, four independent epitope clusters on isoallergen Phl p 5.0101, two in each domain, were recognized by human IgE. Isoallergen Phl p 5.0201 carried two of these epitopes. Inhibition studies with allergic patients' polyclonal IgE suggest the presence of additional IgE epitopes on Phl p 5. Conclusions & Clinical Relevance Our results reveal the presence of a large number of independent IgE epitopes on the Phl p 5 allergen explaining the high allergenic activity of this protein and its ability to induce severe allergic symptoms. High-density IgE recognition may be a general feature of many potent allergens and form a basis for the development of improved diagnostic and therapeutic procedures in allergic disease. PMID:25262820

  3. Understanding the Nature of PHL 1811 Analogs

    NASA Astrophysics Data System (ADS)

    Brandt, W. N.

    2012-09-01

    A central tenet of X-ray astronomy is that luminous X-ray emission is a universal property of efficiently accreting supermassive black holes. However, we have recently studied a population of type 1 quasars that challenge this idea: PHL 1811 analogs. These objects are all X-ray weak and have exceptional UV emission-line properties. We propose snapshot observations of 10 bright radio-quiet PHL 1811 analogs that will more than double the sample of these objects with sensitive X-ray coverage. The improved sample size will better characterize the X-ray weakness of this population and allow correlation tests with emission-line properties. The improved photon statistics will aid joint spectral analyses investigating hints of hard X-ray spectra and X-ray absorption.

  4. Optical variability of PHL 1811 and 3C 273

    NASA Astrophysics Data System (ADS)

    Fan, J. H.; Kurtanidze, O.; Liu, Y.; Yuan, Y. H.; Hao, J. M.; Cai, W.; Xiao, H. B.; Pei, Z. Y.

    2015-03-01

    In this work, we reported the optical photometry monitoring results for two brightest nearby quasars, PHL 1811 and 3C 273 using the ST-6 camera at Abastumani Observatory, Georgia. For PHL 1811, we found 3 microvariability events with time scale of ΔT = 6.0 min. For 3C273, we found that the largest variations are ΔV = 0.369 +/- 0.028 mag, ΔR = 0.495 +/- 0.076 mag, and ΔI = 0.355 +/- 0.009 mag. When periodicity analysis methods are adopted to the available data, a period of p = 5.80 +/- 1.12 years is obtained for PHL 1811, and 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 years are obtained for 3C 273.

  5. Anti-idiotypic Fab Fragments Image a Conserved N-terminal Epitope Patch of Grass Pollen Allergen Phl p 1.

    PubMed

    Lukschal, Anna; Fuhrmann, Jan; Sobanov, Juryj; Neumann, Dirk; Wallmann, Julia; Knittelfelder, Regina; Hemmer, Wolfgang; Scheiner, Otto; Vogel, Monique; Stadler, Beda M; Jensen-Jarolim, Erika; Szalai, Krisztina

    2011-05-23

    BACKGROUND AND AIMS: Naturally occurring anti-idiotypic antibodies structurally mimic the original antibody epitope. Anti-idiotypes, therefore, are interesting tools for the portrayal of conformational B-cell epitopes of allergens. In this study we used this strategy particularly for major timothy grass pollen (Phleum pratense) allergen Phl p 1. METHODS AND RESULTS: We used a combinatorial phage display library constructed from the peripheral IgG repertoire of a grass pollen allergic patient which was supposed to contain anti-idiotypic Fab specificities. Using purified anti-Phl p 1 IgG for biopanning, several Fab displaying phage clones could be isolated. 100 amplified colonies were screened for their binding capacity to anti-Phl p 1-specific antibodies, finally resulting in four distinct Fab clones according to sequence analysis. Interestingly, heavy chains of all clones derived from the same germ line sequence and showed high homology in their CDRs. Projecting their sequence information on the surface of the natural allergen Phl p 1 (PDB ID: 1N10) indicated matches on the N-terminal domain of the homo-dimeric allergen, including the bridging region between the two monomers. The resulting epitope patches were formed by spatially distant sections of the primary allergen sequence. CONCLUSION: In this study we report that anti-idiotypic specificities towards anti-Phl p 1 IgG, selected from a Fab library of a grass pollen allergic patient, mimic a conformational epitope patch being distinct from a previously reported IgE epitope area. PMID:22318973

  6. PHL 5038: a spatially resolved white dwarf + brown dwarf binary

    NASA Astrophysics Data System (ADS)

    Steele, P. R.; Burleigh, M. R.; Farihi, J.; Gänsicke, B. T.; Jameson, R. F.; Dobbie, P. D.; Barstow, M. A.

    2009-06-01

    A near-infrared excess is detected at the white dwarf PHL 5038 in UKIDSS photometry, consistent with the presence of a cool, substellar companion. We have obtained H- and K-grism spectra and images of PHL 5038 using NIRI on Gemini North. The target is spatially and spectrally resolved into two components: an 8000 K DA white dwarf, and a likely L8 brown dwarf companion, separated by 0.94 arcsec. The spectral type of the secondary was determined using standard spectral indices for late L and T dwarfs. The projected orbital separation of the binary is 55 AU, so it becomes only the second known wide WD+dL binary to be found after GD 165AB. This object could potentially be used as a benchmark for testing substellar evolutionary models at intermediate to older ages.

  7. PHL 1811 Analogs: A Population of X-ray Weak Quasars

    NASA Astrophysics Data System (ADS)

    Wu, J.; Brandt, W. N.; Hall, P. B.; Gibson, R. R.; Richards, G. T.; Schneider, D. P.; Shemmer, O.; Just, D. W.; Schmidt, S. J.

    2012-08-01

    We report on a population of X-ray weak quasars with UV emission-line properties similar to those of the remarkable quasar PHL 1811. All radio-quiet PHL 1811 analogs are notably X-ray weak by a mean factor of ≍ 13, with hints of heavy X-ray absorption. Correlations between the X-ray weakness and UV emission-line properties suggest that PHL 1811 analogs may have extreme wind-dominated broad emission-line regions (BELRs). We propose an AGN geometry that can potentially unify the PHL 1811 analogs and the general population of weak-line quasars.

  8. Contribution of phlA and some metabolites of fluorescent pseudomonads to antifungal activity.

    PubMed

    Afsharmanesh, H; Ahmadzadeh, M; Sharifi-Tehrani, A; Javan-Nikkhah, M; Ghazanfari, K

    2005-01-01

    Fluorescent Pseudomonas species are an important group of PGPR that suppress fungal root and seedling disease by production of antifungal metabolites such as 2,4-diacetylphloroglucinol (2,4-DAPG), pyoluteorin, pyrolinitrin, siderophores and HCN. The compound 2,4-DAPG is a major determinant in biocontrol of plant pathogens. A 7.2 kbp chromosomal DNA region, carrying DAPG biosynthetic genes (phlA, phlC, phlB, phlD, phIE and phlF). Detecting the ph1 genes make them an ideal marker gene for 2,4-DAPG-producing fluorescent pseudomonad's. In this study we detected ph1A gene (that convert MAPG to 2,4-DAPG) using PCR assay with primers phlA-1r and phlA- f that enabled amplification of phlA sequences from fluorescent pseudomonad's from ARDRA group 1 and 3. We could detect phlA gene in P. fluorescens strains CHAO, Pf-44, Pf-1, Pf-2, Pf-3, Pf-17, Pf-62 and Pf-64, native isolates of Iran. The efficacy of this method for rapid assay characterizing rhizosphere population of 2,4-DAPG producing bacteria from soil of different area of Iran is in progress. We used a collection of 48 fluorescent pseudomonas strains in vitro, with known biological control activity against some soil born phytopathogenic fungi such as, Macrophomina phaseoli, Rhizoctonia solani Vericillium dahlia, Phytophthora nicotiana, Pythium spp. and Fusarium spp. and the potential to produce known secondary metabolites such as protease. Strains Pf-1, Pf-2, Pf-3, Pf-17, Pf-33 and Pf-44 showed the best antifungal activity against all fungi used in this study. Thirty-eight of 48 strains produced protease. The ability to rapidly characterize populations of 2,4-DAPG producers will greatly enhance our understanding of their role in the suppression of root disease. PMID:16637170

  9. 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

  10. A Population of X-Ray Weak Quasars: PHL 1811 Analogs at High Redshift

    NASA Astrophysics Data System (ADS)

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

    2011-07-01

    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 ≈ 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 ≈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 <~ 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 (≈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-ray bright. X-ray spectral

  11. 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)...

  12. 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)...

  13. A Population of X-ray Weak Quasars: PHL 1811 Analogs at High Redshift

    NASA Astrophysics Data System (ADS)

    Wu, Jianfeng; Brandt, W. N.; Hall, P. B.; Gibson, R. R.; Richards, G. T.; Schneider, D. P.; Shemmer, O.; Just, D. W.; Schmidt, S. J.

    2011-09-01

    Luminous X-ray emission is considered to be a universal property of efficiently accreting supermassive black holes. However, there are a few notable examples of quasars emitting X-rays much more weakly by a factor of 10-100. We report X-ray observations of a sample of 10 high-redshift (z 2.2) 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. All of the eight radio-quiet PHL 1811 analogs, without exception, are notably X-ray weak by a mean factor of 13. These sources lack broad absorption lines and have blue UV/optical continua, suggesting they are intrinsically X-ray weak. 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 radio-quiet PHL 1811 analogs support 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 < 1.2%. Correlations between relative X-ray brightness and UV emission-line properties suggest that PHL 1811 analogs may have extreme wind-dominated broad emission-line regions. Observationally, radio-quiet PHL 1811 analogs appear to be a subset ( 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 BELR, but little more than the BELR, could potentially unify the PHL 1811 analogs and WLQs.

  14. 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.

  15. Evo-devo and accounting for Darwin's endless forms

    PubMed Central

    Brakefield, Paul M.

    2011-01-01

    Evo-devo has led to dramatic advances in our understanding of how the processes of development can contribute to explaining patterns of evolutionary diversification that underlie the endless forms of animal life on the Earth. This is increasingly the case not only for the origins of evolutionary novelties that permit new functions and open up new adaptive zones, but also for the processes of evolutionary tinkering that occur within the subsequent radiations of related species. Evo-devo has time and again yielded spectacular examples of Darwin's notions of common ancestry and of descent with modification. It has also shown that the evolution of endless forms is more about the evolution of the regulatory machinery of ancient genes than the origin and elaboration of new genes. Evolvability, especially with respect to the capacity of a developmental system to evolve and to generate the variation in form for natural selection to screen, has become a pivotal focus of evo-devo. As a consequence, a balancing of the concept of endless forms in morphospace with a greater awareness of the potential for developmental constraints and bias is becoming more general. The prospect of parallel horizons opening up for the evolution of behaviour is exciting; in particular, does Sean Carroll's phrase referring to old genes learning new tricks in the evolution of endless forms apply equally as well to patterns of diversity and disparity in behavioural trait-space? PMID:21690125

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. Transcriptome profile of a bovine respiratory disease pathogen: Mannheimia haemolytica PHL213

    PubMed Central

    2012-01-01

    associated with the novel expressed regions for further characterization of these novel functional elements. Our study complements the existing structural annotation of Mannheimia haemolytica PHL213 based on experimental evidence. Given the role of sRNA in virulence gene regulation and stress response, potential novel sRNA described in this study can form the framework for future studies to determine the role of sRNA, if any, in M. haemolytica pathogenesis. PMID:23046475

  1. Optical Variability of Two High-Luminosity Radio-Quiet Quasars, PDS 456 and PHL 1811

    NASA Astrophysics Data System (ADS)

    Gaskell, C. M.; Benker, A. J.; Campbell, J. S.; Crowley, K. A.; George, T. A.; Hedrick, C. H.; Hiller, M. E.; Klimek, E. S.; Leonard, J. P.; Peterson, B. W.; Sanders, K. M.

    2003-12-01

    PDS 456 and PHL 1811 are two of the highest luminosity low-redshift quasars. Both have optical luminosities comparable to 3C 273, but they have low radio luminosities. PDS 456 is a broad line object but PHL 1811 could be classified as a high-luminosity Narrow-Line Seyfert 1 (NLS1) object. We present the results of optical (V-band) continuum monitoring of PDS 456 and PHL 1811. We compare the variability properties of these two very different AGNs compared with the radio-loud AGN 3C 273, and we discuss the implications for the origin of the optical continuum variability in AGNs. This research has been supported in part by the Howard Hughes Foundation, Nebraska EPSCoR, the University of Nebraska Layman Fund, the University of Nebraska Undergraduate Creative Activities and Research Experiences, Pepsi-Cola, and the National Science Foundation through grant AST 03-07912.

  2. 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.

  3. 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.

  4. Group 5 allergens of timothy grass (Phl p 5) bear cross-reacting T cell epitopes with group 1 allergens of rye grass (Lol p 1).

    PubMed

    Müller, W D; Karamfilov, T; Bufe, A; Fahlbush, B; Wolf, I; Jäger, L

    1996-04-01

    Selected human T cell clones reactive with group 5 allergens of timothy grass (Phl p 5) were cross-stimulated in specific proliferation assays with group 1 allergens of rye grass (Lol p 1). Such interspecies cross-reactivities result obviously from structural motifs presented on defined Phl p 5 fragments as shown with recombinant Phl p 5 products.

  5. A hypoallergenic hybrid molecule with increased immunogenicity consisting of derivatives of the major grass pollen allergens, Phl p 2 and Phl p 6.

    PubMed

    Linhart, Birgit; Mothes-Luksch, Nadine; Vrtala, Susanne; Kneidinger, Michael; Valent, Peter; Valenta, Rudolf

    2008-07-01

    Allergen-specific immunotherapy is currently based on the administration of allergen extracts containing natural allergens. However, its broad application is limited by the poor quality of these extracts. Based on recombinant allergens, well-defined allergy vaccines for allergen-specific immunotherapy can be produced. Furthermore, they can be modified to reduce their allergenic activity and to avoid IgE-mediated side effects. Here, we demonstrate that the immunogenicity of two grass pollen-derived hypoallergenic allergen derivatives could be increased by engineering them as a single hybrid molecule. We used a hypoallergenic Phl p 2 mosaic, generated by fragmentation of the Phl p 2 sequence and reassembly of the resulting peptides in an altered order, and a truncated Phl p 6 allergen, to produce a hybrid protein. The hybrid retained the reduction of IgE reactivity and allergenic activity of its components as shown by ELISA and basophil activation assays. Immunization with the hybrid molecule demonstrated the increased immunogenicity of this molecule, leading to higher levels of allergen-specific IgG antibodies compared to the single components. These antibodies could inhibit patients' IgE binding to the wild-type allergens. Thus, the described strategy allows the development of safer and more efficacious vaccines for the treatment of grass pollen allergy.

  6. Genetic engineering of the major timothy grass pollen allergen, Phl p 6, to reduce allergenic activity and preserve immunogenicity.

    PubMed

    Vrtala, Susanne; Focke, Margarete; Kopec, Jolanta; Verdino, Petra; Hartl, Arnulf; Sperr, Wolfgang R; Fedorov, Alexander A; Ball, Tanja; Almo, Steve; Valent, Peter; Thalhamer, Josef; Keller, Walter; Valenta, Rudolf

    2007-08-01

    On the basis of IgE epitope mapping data, we have produced three allergen fragments comprising aa 1-33, 1-57, and 31-110 of the major timothy grass pollen allergen Phl p 6 aa 1-110 by expression in Escherichia coli and chemical synthesis. Circular dichroism analysis showed that the purified fragments lack the typical alpha-helical fold of the complete allergen. Superposition of the sequences of the fragments onto the three-dimensional allergen structure indicated that the removal of only one of the four helices had led to the destabilization of the alpha helical structure of Phl p 6. The lack of structural fold was accompanied by a strong reduction of IgE reactivity and allergenic activity of the three fragments as determined by basophil histamine release in allergic patients. Each of the three Phl p 6 fragments adsorbed to CFA induced Phl p 6-specific IgG Abs in rabbits. However, immunization of mice with fragments adsorbed to an adjuvant allowed for human use (AluGel-S) showed that only the Phl p 6 aa 31-110 induced Phl p 6-specific IgG Abs. Anti-Phl p 6 IgG Abs induced by vaccination with Phl p 6 aa 31-110 inhibited patients' IgE reactivity to the wild-type allergen as well as Phl p 6-induced basophil degranulation. Our results are of importance for the design of hypoallergenic allergy vaccines. They show that it has to be demonstrated that the hypoallergenic derivative induces a robust IgG response in a formulation that can be used in allergic patients.

  7. 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

  8. A hypoallergenic vaccine obtained by tail-to-head restructuring of timothy grass pollen profilin, Phl p 12, for the treatment of cross-sensitization to profilin.

    PubMed

    Westritschnig, Kerstin; Linhart, Birgit; Focke-Tejkl, Margarete; Pavkov, Tea; Keller, Walter; Ball, Tanja; Mari, Adriano; Hartl, Arnulf; Stöcklinger, Angelika; Scheiblhofer, Sandra; Thalhamer, Josef; Ferreira, Fatima; Vieths, Stefan; Vogel, Lothar; Böhm, Alexandra; Valent, Peter; Valenta, Rudolf

    2007-12-01

    Profilins are highly cross-reactive allergens in pollens and plant food. In a paradigmatic approach, the cDNA coding for timothy grass pollen profilin, Phl p 12, was used as a template to develop a new strategy for engineering an allergy vaccine with low IgE reactivity. Non-IgE-reactive fragments of Phl p 12 were identified by synthetic peptide chemistry and restructured (rs) as a new molecule, Phl p 12-rs. It comprised the C terminus of Phl p 12 at its N terminus and the Phl p 12 N terminus at its C terminus. Phl p 12-rs was expressed in Escherichia coli and purified to homogeneity. Determination of secondary structure by circular dichroism indicated that the restructuring process had reduced the IgE-reactive alpha-helical contents of the protein but retained its beta-sheet conformation. Phl p 12-rs exhibited reduced IgE binding capacity and allergenic activity but preserved T cell reactivity in allergic patients. IgG Abs induced by immunization of mice and rabbits with Phl p 12-rs cross-reacted with pollen and food-derived profilins. Recombinant Phl p 12-rs, rPhl p 12-rs, induced less reaginic IgE to the wild-type allergen than rPhl p 12. However, the rPhl p 12-rs-induced IgGs inhibited allergic patients' IgE Ab binding to profilins to a similar degree as those induced by immunization with the wild type. Phl p 12-rs specific IgG inhibited profilin-induced basophil degranulation. In conclusion, a restructured recombinant vaccine was developed for the treatment of profilin-allergic patients. The strategy of tail-to-head reassembly of hypoallergenic allergen fragments within one molecule represents a generally applicable strategy for the generation of allergy vaccines.

  9. 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.

  10. 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.

  11. Optical Monitoring of Two Brightest Nearby Quasars, PHL 1811 and 3C 273

    NASA Astrophysics Data System (ADS)

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

    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.

  12. 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.

  13. 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.

  14. 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.

  15. 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

  16. Accountability.

    ERIC Educational Resources Information Center

    Mullen, David J., Ed.

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

  17. 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.…

  18. 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…

  19. 75 FR 46945 - Proposed Collection; Comment Request; the Drug Accountability Record (Form NIH 2564) (NCI)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ... collection projects, the National Cancer Institute (NCI), the National Institutes of Health (NIH) will... (OMB) for review and approval. Proposed Collection Title: The Drug Accountability Record (Form NIH 2564... a record of receipt, use and disposition of all investigational agents. The National...

  20. 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

  1. The Nature of Faint Blue Stars in the PHL and Ton Catalogues Based on Digital Sky Surveys

    NASA Astrophysics Data System (ADS)

    Andernach, H.; Romero Sauri, F.; Copó Córdova, W.; Santiago-Bautista, I. del C.

    We determined accurate positions for 3,000 of the "faint blue stars" in the PHL (Palomar-Haro-Luyten) and Ton/Ton S catalogues. These were published from 1957 to 1962, and, aimed at finding new white dwarfs, provide approximate positions for ˜ 10,750 blue stellar objects. Some of these "stars" had become known as quasars, a type of objects unheard-of before 1963. We derived subarcsec positions from a comparison of published finding charts with images from the first-epoch Digitized Sky Survey. Numerous objects are now well known, but as of February 2015 neither their PHL or Ton numbers, nor their discoverers, are recognized in current databases. A comparison with modern radio, IR, UV and X-ray surveys leads us to suggest that the fraction of extragalactic objects in the PHL and Ton catalogues is at least 15 %. However, as we failed to locate the original PHL plates or finding charts, it may be impossible to correctly identify the remaining 7,726 PHL objects.

  2. VizieR Online Data Catalog: Optical light curves of PHL1811 and 3C273 (Fan+, 2014)

    NASA Astrophysics Data System (ADS)

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

    2014-09-01

    PHL 1811 and 3C 273 are targets in the monitoring programs carried out at the Abastumani Observatory, Mt. Kanobili, Georgia. PHL 1811 has been monitored since 2002, while 3C 273 has been observed since 1998 February. All of our observations were made using the filters combined from the glasses. Those filters are matched with the standard B, V (Johnson), RC, and IC (Cousins) passbands. The seeing during our observations varied in the range of 0.8-3.0 arcsec. For PHL 1811, optical R data observed from 2002 September to 2012 December. For 3C 273, the optical BVRI observations were carried out from 1998 February to 2008. (2 data files).

  3. 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.

  4. 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.

  5. 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.

  6. 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

  7. 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.

  8. 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

    ... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain...

  9. 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...

  10. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  11. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  12. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  13. 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...

  14. 17 CFR 239.17b - Form N-4, registration statement for separate accounts organized as unit investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Federal Register citations affecting Form N-4, see the List of CFR Sections Affected, which appears in the... 1933 of securities of separate accounts that offer variable annuity contracts and which register...

  15. 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

    ...: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... Securities Act of 1933 of securities of separate accounts that offer variable annuity contracts and...

  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. 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... FASB's Accounting Standards Codification AGENCY: Securities and Exchange Commission. ACTION: Final rule... to the FASB Accounting Standards Codification\\TM\\ (``FASB Codification'').\\1\\ The...

  18. phlD-based genetic diversity and detection of genotypes of 2,4-diacetylphloroglucinol-producing Pseudomonas fluorescens.

    PubMed

    De La Fuente, Leonardo; Mavrodi, Dmitri V; Landa, Blanca B; Thomashow, Linda S; Weller, David M

    2006-04-01

    Diversity within a worldwide collection of 2,4-diacetylphloroglucinol-producing Pseudomonas fluorescens strains was assessed by sequencing the phlD gene. Phylogenetic analyses based on the phlD sequences of 70 isolates supported the previous classification into 18 BOX-PCR genotypes (A-Q and T). Exploiting polymorphisms within the sequence of phlD, we designed and used allele-specific PCR primers with a PCR-based dilution endpoint assay to quantify the population sizes of A-, B-, D-, K-, L- and P-genotype strains grown individually or in pairs in vitro, in the rhizosphere of wheat and in bulk soil. Except for P. fluorescens Q8r1-96, which strongly inhibited the growth of P. fluorescens Q2-87, inhibition between pairs of strains grown in vitro did not affect the accuracy of the method. The allele-specific primer-based technique is a rapid method for studies of the interactions between genotypes of 2,4-diacetylphloroglucinol producers in natural environments.

  19. 75 FR 61763 - Submission of OMB Review; Comment Request; Drug Accountability Record (Form NIH 2564) (NCI)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-06

    ... investigators in its clinical trials program are maintaining systems for drug accountability. In order to..., 2010 (75 FR 46945) and allowed 60 days for public comment. No public comments were received....

  20. 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…

  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. Pragmatic versus form-based accounts of referential contrast: evidence for effects of informativity expectations.

    PubMed

    Sedivy, Julie C

    2003-01-01

    Characterizing the relationship between form-based linguistic knowledge and representation of context has long been of importance in the study of on-line language processing. Recent experimental research has shown evidence of very rapid effects of referential context in resolving local indeterminacies on-line. However, there has been no consensus regarding the nature of these context effects. The current paper summarizes recent work covering a range of phenomena for which referential contrast has been shown to influence on-line processing, including prenominal and post-nominal modification, focus operators, and intonational focus. The results of the body of work suggest that referential context effects are not limited to situations in which the linguistic form of the utterance directly specifies the point of contact with context. Rather, context effects of a pragmatic, Gricean nature appear to be possible, suggesting the relationship between linguistic form and context in rapid on-line processing can be of a very indirect nature.

  5. Distribution and Biocontrol Potential of phlD(+) Pseudomonads in Corn and Soybean Fields.

    PubMed

    McSpadden Gardener, Brian B; Gutierrez, Laura J; Joshi, Raghavendra; Edema, Richard; Lutton, Elizabeth

    2005-06-01

    ABSTRACT The abundance and diversity of phlD(+) Pseudomonas spp. colonizing the rhizospheres of young, field-grown corn and soybean plants were assayed over a 3-year period. Populations of these bacteria were detected on the large majority of plants sampled in the state of Ohio, but colonization was greater on corn. Although significant variation in the incidence of rhizosphere colonization was observed from site to site and year to year on both crops, the magnitude of the variation was greatest for soybean. The D genotype was detected on plants collected from all 15 counties examined, and it represented the most abundant subpopulation on both crops. Additionally, six other genotypes (A, C, F, I, R, and S) were found to predominate in the rhizosphere of some plants. The most frequently observed of these were the A genotype and a newly discovered S genotype, both of which were found on corn and soybean roots obtained from multiple locations. Multiple isolates of the most abundant genotypes were recovered and characterized. The S genotype was found to be phylogenetically and phenotypically similar to the D genotype. In addition, the novel R genotype was found to be most similar to the A genotype. All of the isolates displayed significant capacities to inhibit the growth of an oomycete pathogen in vitro, but such phenotypes were highly dependent on media used. When tested against multiple oomycete pathogens isolated from soybean, the A genotype was significantly more inhibitory than the D genotype when incubated on 1/10x tryptic soy agar and 1/5x corn meal agar. Seed inoculation with different isolates of the A, D, and S genotypes indicated that significant root colonization, generally in excess of log 5 cells per gram of root, could be attained on both crops. Field trials of the A genotype isolate Wayne1R indicated the capacity of inoculant populations to supplement the activities of native populations so as to increase soybean stands and yields. The relevance of

  6. X-ray continuum with an iron emission line from the radio-quiet quasar PHL 909

    NASA Astrophysics Data System (ADS)

    Ghosh, K. K.; Soundararajaperumal, S.

    1992-04-01

    Results of the spectral analysis of the X-ray (0.1-10 keV) spectrum of the radio-quiet quasar, PHL 909, are presented. A spectrum of this quasar, which was observed on 1984/349, was obtained from the Exosat archives. Different models were used to fit the ME and LE + ME data. Fit parameters to the ME data show a steep spectral index for this quasar, typical of radio-quiet quasars. A weak 'soft excess' was detected in PHL 909. Two-power-law and broken-power-law models fitted well with the LE + ME data. A highly significant (greater than 99.9 percent) emission line was detected with line center energy being in the range 5.9-6.6 keV and the measured equivalent width between 300 and 1000 eV. A thermal bremsstrahlung model with a Gaussian line component also fits well with the data set (about 1.6 +0.4/-0.3 keV), suggesting a cluster origin from the known cluster around this quasar. Alternatively the detected line emission may be due to the fluorescence of cold matter around the central continuum source outside our line of sight.

  7. Anaerobic treatment of pre-hydrolysate liquor (PHL) from a rayon grade pulp mill: pilot and full-scale experience with UASB reactors.

    PubMed

    Rao, A Gangagni; Bapat, A N

    2006-12-01

    Pilot studies were carried out for the treatment of pre-hydrolysate liquor (PHL), a high strength effluent (COD: 70,000-80,000 mg/l) emanating from a rayon grade pulp mill using up-flow anaerobic sludge blanket reactor (UASB). Substrate inhibition was avoided with optimum COD feed of around 25,000 mg/l. This was achieved by diluting the PHL with a low strength effluent stream known as alkali back wash (ABW) available in the plant and also by partially recycling the reactor liquid outlet. An optimum organic loading rate (OLR) of 10 could be achieved with a COD reduction of 70-75%, a BOD reduction of 85-90% and a methane yield of 0.31-0.33 m3/kg of COD reduced. The pilot scale studies also revealed that addition of milk of lime (MOL) was essential for neutralization and buffering and DAP and urea to supplement the nutrients in the PHL. Based on the pilot studies, a full-scale high rate biomethanation plant was designed and erected for treating the PHL, which after some modification showed similar performance for COD, BOD reduction and methane yield.

  8. A full-field strategy to take texture-induced anisotropy into account during FE simulations of metal forming processes

    NASA Astrophysics Data System (ADS)

    van Houtte, Paul; Gawad, Jerzy; Eyckens, Philip; van Bael, Bert; Samaey, Giovanni; Roose, Dirk

    2011-11-01

    During metal forming, the mechanical properties in all locations of the part evolve, usually in a heterogeneous way. In principle, this should be taken into account when performing finite element (FE) simulations of the forming process, by modeling the evolution of the mechanical properties in every integration point of the FE mesh and coupling the result back to the FEshell. This is the meaning of the term `full-field modeling.' The issue is developed further with focus on the evolution of texture and plastic anisotropy. It is explained that in principle, such fullfield modeling would require a gigantic computational effort which (at least at present) would be out of reach of most research organizations. A methodology is then presented to overcome this difficulty by using efficient models for texture updating and for texture-based plastic anisotropy, and by optimizing the overall calculation scheme without sacrificing the accuracy of the texture prediction. Some of the first results (obtained for cup drawing of anisotropic deep drawing steel) are shown, including comparison to experimental results. Possible future applications of the method are proposed.

  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, 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,...

  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, 2010 CFR

    2010-04-01

    ... each certificate of accounting of securities and similar investments of a management investment company... page for each certificate of accounting of securities and similar investments of a management.... Editorial Note: For Federal Register citations affecting Form N-17f-1, see the List of CFR Sections...

  14. 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

    ... statement for separate accounts organized as unit investment trusts that offer variable life insurance... of separate accounts that offer variable life insurance policies and that register under the..., registration statement for separate accounts organized as unit investment trusts that offer variable...

  15. 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.

  16. 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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. 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... variable annuity contracts to register as unit investment trusts. This form shall also be used...

  1. A combination vaccine for allergy and rhinovirus infections based on rhinovirus-derived surface protein VP1 and a nonallergenic peptide of the major timothy grass pollen allergen Phl p 1.

    PubMed

    Edlmayr, Johanna; Niespodziana, Katarzyna; Linhart, Birgit; Focke-Tejkl, Margarete; Westritschnig, Kerstin; Scheiblhofer, Sandra; Stoecklinger, Angelika; Kneidinger, Michael; Valent, Peter; Campana, Raffaela; Thalhamer, Josef; Popow-Kraupp, Theresia; Valenta, Rudolf

    2009-05-15

    Allergens and rhinovirus infections are among the most common elicitors of respiratory diseases. We report the construction of a recombinant combination vaccine for allergy and rhinovirus infections based on rhinovirus-derived VP1, the surface protein which is critically involved in infection of respiratory cells, and a nonallergenic peptide of the major grass pollen allergen Phl p 1. Recombinant hybrid molecules consisting of VP1 and a Phl p 1-derived peptide of 31 aa were expressed in Escherichia coli. The hybrid molecules did not react with IgE Abs from grass pollen allergic patients and lacked allergenic activity when exposed to basophils from allergic patients. Upon immunization of mice and rabbits, the hybrids did not sensitize against Phl p 1 but induced protective IgG Abs that cross-reacted with group 1 allergens from different grass species and blocked allergic patients' IgE reactivity to Phl p 1 as well as Phl p 1-induced basophil degranulation. Moreover, hybrid-induced IgG Abs inhibited rhinovirus infection of cultured human epithelial cells. The principle of fusing nonallergenic allergen-derived peptides onto viral carrier proteins may be used for the engineering of safe allergy vaccines which also protect against viral infections.

  2. 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

  3. 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... offer variable annuity contracts to register as management investment companies. This form shall also...

  4. 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

  5. Design optimization of cold-formed steel portal frames taking into account the effect of building topology

    NASA Astrophysics Data System (ADS)

    Phan, Duoc T.; Lim, James B. P.; Sha, Wei; Siew, Calvin Y. M.; Tanyimboh, Tiku T.; Issa, Honar K.; Mohammad, Fouad A.

    2013-04-01

    Cold-formed steel portal frames are a popular form of construction for low-rise commercial, light industrial and agricultural buildings with spans of up to 20 m. In this article, a real-coded genetic algorithm is described that is used to minimize the cost of the main frame of such buildings. The key decision variables considered in this proposed algorithm consist of both the spacing and pitch of the frame as continuous variables, as well as the discrete section sizes. A routine taking the structural analysis and frame design for cold-formed steel sections is embedded into a genetic algorithm. The results show that the real-coded genetic algorithm handles effectively the mixture of design variables, with high robustness and consistency in achieving the optimum solution. All wind load combinations according to Australian code are considered in this research. Results for frames with knee braces are also included, for which the optimization achieved even larger savings in cost.

  6. 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...

  7. 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...

  8. 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...

  9. 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…

  10. 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…

  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. 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

  13. 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.

  14. 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

    ... accounting of securities and similar investments in the custody of a registered management investment company... each certificate of accounting of securities and similar investments in the custody of a registered management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and...

  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. 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...

  18. 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...

  19. 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...

  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, 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...

  1. Educational Accountability

    ERIC Educational Resources Information Center

    Pincoffs, Edmund L.

    1973-01-01

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

  2. 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

  3. Tandem 5'-GA:GA-3' mismatches account for the high stability of the fold-back structures formed by the centromeric Drosophila dodeca-satellite.

    PubMed

    Ortiz-Lombardía, M; Cortés, A; Huertas, D; Eritja, R; Azorín, F

    1998-04-10

    The centromeric dodeca-satellite of Drosophila forms unusual DNA structures in which its purine-rich strand (GTACGGGACCGA)n folds into very stable intramolecular hairpins. These intramolecular hairpins contain groups of tandem 5'-GA:GA-3' mismatches that, as judged by gel electrophoresis analysis and UV-melting studies, have a determinant contribution to their stability. Duplexes of the dodeca-satellite purine-rich strand, carrying tandem 5'-GA:GA-3' mismatches, are as stable as equivalent fully Watson-Crick duplexes containing tandem 5'-TA:TA-3' Watson-Crick pairs in place of the non-Watson-Crick G.A pairs. On the other hand, duplexes carrying any of the other three possible tandem combinations of purine.purine mismatches, including G.A pairs on the opposite orientation 5'-AG:AG-3', are very unstable. The high stability of the dodeca-satellite hairplus suggests that the tandem G.A pairs are on the sheared configuration although they are found within the less favourable 5'-G-(G-A)-C-3' sequence context. Other centromeres DNA sequences, including the AAGAG satellite of Drosophila and the mammalian CENP-B box sequence, have the potential of forming intramolecular hairpins stabilised by similar purine.purine interactions.

  4. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

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

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

  5. 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

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

    PubMed

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

    2016-05-01

    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/m(3)-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.

  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. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

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

  9. 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:…

  10. Establishment of recombinant major allergens Bet v 1 and Phl p 5a as Ph. Eur. reference standards and validation of ELISA methods for their measurement. Results from feasibility studies.

    PubMed

    Vieths, S; Barber, D; Chapman, M; Costanzo, A; Daas, A; Fiebig, H; Hanschmann, K M; Hrabina, M; Kaul, S; Ledesma, A; Moingeon, P; Reese, G; Schörner, C; van Ree, R; Weber, B; Buchheit, K H

    2012-04-01

    The potency of allergen extracts is determined as total allergenic activity without consideration of their composition and the units differ from one manufacturer to another, making it very difficult to compare the different products. Recently, purified major allergens have been obtained by recombinant DNA technology and produced under Good Manufacturing Practice (GMP) conditions. In principle, such recombinant allergens could be established as reference standards and could help for the standardisation of the major allergen content of allergen extracts. Two recombinant major allergens, one from birch pollen, rBet v 1, and one from Timothy grass pollen, Phl p 5a, have been selected at the end of the CREATE programme as a potential starting point for the establishment as European Pharmacopoeia (Ph. Eur.) Reference Standards through a project run by the Biological Standardisation Programme (BSP) of the European Directorate for the Quality of Medicines & HealthCare (EDQM). To this end, bulk candidate recombinant materials, produced under GMP conditions, were procured from two European manufacturers and subsequently formulated and lyophilised. Four ELISA systems from three different manufacturers were included in the project, two for Bet v 1 and two for Phl p 5a with the aim of establishing reference methods for determination of the respective major antigens both in natural allergen extracts as well as in recombinant allergen products. The project was run in 3 phases: a preparatory and preliminary testing phase (feasibility phase or Phase 1), an extended feasibility phase carried out in 3 laboratories (Phase 2) to confirm the transferability of the methods and an international collaborative study with a large number of participating laboratories (Phase 3). This article describes the work done in Phase 1 and Phase 2, i.e. the physico-chemical and biological characterisation of the recombinant candidate reference standards, the assessment of their suitability for the

  11. 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…

  12. Open Book Professional Accountancy Examinations

    ERIC Educational Resources Information Center

    Rowlands, J. E.; Forsyth, D.

    2006-01-01

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

  13. 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)

  14. 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.

  15. 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.

  16. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  17. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... servicer conducts in the form of a trial running balance for an escrow account to: (1) Determine the... running balance means the accounting process that derives the target balances over the course of an escrow... trial running balance. (c) Limits on payments to escrow accounts. (1) A lender or servicer...

  18. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... servicer conducts in the form of a trial running balance for an escrow account to: (1) Determine the... running balance means the accounting process that derives the target balances over the course of an escrow... trial running balance. (c) Limits on payments to escrow accounts. (1) A lender or servicer...

  19. 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…

  20. 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…

  1. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  2. 77 FR 56714 - Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-13

    ... AFFAIRS Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review AGENCY... INFORMATION: Titles: a. Annual-Final Report and Account, VA Form 21-4706. b. Federal Fiduciary's Account, VA Form 21-4706b. c. Court Appointed Fiduciary's Account, VA Form 21-4706c. d. Account Book, VA Form...

  3. Negotiations and Accountability

    ERIC Educational Resources Information Center

    Hough, Charles R.

    1971-01-01

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

  4. 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.

  5. 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…

  6. 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,…

  7. Accounting Education in Crisis

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  8. 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…

  9. 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.

  10. 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…

  11. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  12. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

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

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

  13. 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…

  14. 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…

  15. The Accountability Illusion: Arizona

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  16. 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…

  17. The Accountability Illusion: Nevada

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  18. 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…

  19. The Accountability Illusion: California

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  20. Accountability for What?

    ERIC Educational Resources Information Center

    Knowles, Rex; Knowles; Trudy

    2001-01-01

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

  1. 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…

  2. 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…

  3. 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...

  4. 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

  5. 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

  6. Accountability in delivering care.

    PubMed

    Castledine, G

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

  7. Computerized material accounting

    SciTech Connect

    Claborn, J.; Erkkila, B.

    1995-07-01

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

  8. 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.

  9. 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

  10. 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

  11. 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…

  12. 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...

  13. Driving population health through accountable care organizations.

    PubMed

    Devore, Susan; Champion, R Wesley

    2011-01-01

    Accountable care organizations, scheduled to become part of the Medicare program under the Affordable Care Act, have been promoted as a way to improve health care quality, reduce growth in costs, and increase patients' satisfaction. It is unclear how these organizations will develop. Yet in principle they will have to meet quality metrics, adopt improved care processes, assume risk, and provide incentives for population health and wellness. These capabilities represent a radical departure from today's health delivery system. In May 2010 the Premier healthcare alliance formed the Accountable Care Implementation Collaborative, which consists of health systems that seek to pursue accountability by forming partnerships with private payers to evolve from fee-for-service payment models to new, value-driven models. This article describes how participants in the collaborative are building models and developing best practices that can inform the implementation of accountable care organizations as well as public policies.

  14. 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…

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    ERIC Educational Resources Information Center

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

  1. STAR facility tritium accountancy

    SciTech Connect

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

    2008-07-15

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

  2. STAR Facility Tritium Accountancy

    SciTech Connect

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

    2007-09-01

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

  3. 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.…

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. Curtail Accountability, Cultivate Attainability

    ERIC Educational Resources Information Center

    Wraga, William G.

    2011-01-01

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

  11. 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.

  12. 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…

  13. 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…

  14. 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…

  15. 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.

  16. 77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-22

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

  17. 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.

  18. 13 CFR 107.630 - Requirement for Licensees to file financial statements with SBA (Form 468).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Form 468 must be audited by an independent public accountant acceptable to SBA. (2) Insurance requirement for public accountant. Unless SBA approves otherwise, your independent public accountant...

  19. Good form.

    PubMed

    Sorrel, Amy Lynn

    2015-03-01

    New standardized prior authorization forms for health care services and prescription drugs released by the Texas Department of Insurance promise to alleviate administrative busy work and its related costs.

  20. 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…

  1. 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…

  2. 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

  3. 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

  4. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost...

  5. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost...

  6. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost...

  7. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost...

  8. 12 CFR 563c.3 - Qualification of public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REQUIREMENTS Form and Content of Financial Statements § 563c.3 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Qualification of public accountant....

  9. 12 CFR 563c.3 - Qualification of public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... REQUIREMENTS Form and Content of Financial Statements § 563c.3 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Qualification of public accountant....

  10. 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 information. 49.602-3 Section 49.602-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support...

  11. 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 information. 49.602-3 Section 49.602-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support...

  12. 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... accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support...

  13. 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 information. 49.602-3 Section 49.602-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support...

  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. 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,…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 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.

  18. 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.

  19. 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

  20. 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…

  1. Educational Accountability; Getting It All Together.

    ERIC Educational Resources Information Center

    Rhodes, Lewis A.

    Some form of accountability for what comes out of schools is increasingly demanded. The cause-effect or means-end relationship assumed to underlie most institutional management strategies must be reexamined since the educational system must assure that individuals can cope with and profit from the other "teaching experiences" in the world around…

  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. 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…

  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. 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…

  6. 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)

  7. Where Are the Accounting Professors?

    ERIC Educational Resources Information Center

    Chang, Jui-Chin; Sun, Huey-Lian

    2008-01-01

    Accounting education is facing a crisis of shortage of accounting faculty. This study discusses the reasons behind the shortage and offers suggestions to increase the supply of accounting faculty. Our suggestions are as followings. First, educators should begin promoting accounting academia as one of the career choices to undergraduate and…

  8. Accountability and the New Essentials.

    ERIC Educational Resources Information Center

    Dowd, Steven B.

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

  9. National accounts of subjective well-being.

    PubMed

    Diener, Ed; Oishi, Shigehiro; Lucas, Richard E

    2015-04-01

    Diener (2000) proposed that National Accounts of Well-Being be created to complement existing economic and social indicators that reflect the quality of life in nations. These national accounts can provide valuable information to policymakers and other leaders. Systematic measurement of subjective well-being provides novel information about the quality of life in societies, and it allows for the accumulation of detailed information regarding the circumstances that are associated with high subjective well-being. Thus, accounts of subjective well-being can help decision makers evaluate policies that improve societies beyond economic development. Progress with well-being accounts has been notable: Prestigious scientific and international institutions have recommended the creation of such national accounts, and these recommendations have been adopted in some form in over 40 nations. In addition, increasing research into policy-relevant questions reveals the importance of the accounts for policy. Psychologists can enlarge their role in the formulation and adoption of policies by actively studying and using accounts of subjective well-being to evaluate and support the policies they believe are needed.

  10. 47 CFR 3.20 - Application form.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL AUTHORIZATION AND ADMINISTRATION OF ACCOUNTING..., “Application For Certification As An Accounting Authority” in order to be considered for certification as an accounting authority. No other application form may be used. No consideration will be given to applicants...

  11. 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.

  12. Computerized classified document accountability

    SciTech Connect

    Norris, C.B.; Lewin, R.

    1988-08-01

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

  13. The microphysics of accountability.

    PubMed

    Wieser, Bernhard

    2011-05-01

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

  14. 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…

  15. 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…

  16. 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)

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  12. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  13. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 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.

  15. 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

  16. 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.

  17. How to Professionalize Accounting Programs

    ERIC Educational Resources Information Center

    Allyn, Robert G.

    1977-01-01

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

  18. 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…

  19. 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…

  20. Symphony Time Accounting Resource (STAR)

    SciTech Connect

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

    1986-05-01

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

  1. An Accounting Writing Proficiency Survey

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  2. Mastering the Vocabulary of Accounting.

    ERIC Educational Resources Information Center

    Tischler, Helene

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

  3. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  4. Contamination of Current Accountability Systems

    ERIC Educational Resources Information Center

    McGill-Franzen, Anne; Allington, Richard

    2006-01-01

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

  5. 12 CFR 390.281 - Account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  6. 12 CFR 161.2 - Account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  7. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  8. 12 CFR 161.2 - Account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  9. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  10. 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...

  11. 12 CFR 161.2 - Account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  12. 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...

  13. 12 CFR 390.281 - Account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  14. 12 CFR 390.281 - Account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  15. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

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

  2. 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…

  3. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... (c) Certification of Accounting Statement Accuracy. (1) The Carrier shall certify the annual and... statement. (3) The certificate required shall be in the following form: Certification of Accounting..., and reasonable in accordance with the terms of the contract and with the cost principles of...

  4. 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,…

  5. 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…

  6. 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,...

  7. 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,...

  8. 12 CFR 563b.450 - What is a liquidation account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false What is a liquidation account? 563b.450 Section 563b.450 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY CONVERSIONS FROM MUTUAL TO STOCK FORM Standard Conversions Liquidation Account § 563b.450 What is a liquidation...

  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. The Voluntary System of Accountability for Accountability and Institutional Assessment

    ERIC Educational Resources Information Center

    Keller, Christine M.; Hammang, John M.

    2008-01-01

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

  11. 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

  12. 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

  13. Accountability Reporting and Tracking System

    SciTech Connect

    Jones, Jeffery

    1992-07-02

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

  14. Mutual Calculations in Creating Accounting Models: A Demonstration of the Power of Matrix Mathematics in Accounting Education

    ERIC Educational Resources Information Center

    Vysotskaya, Anna; Kolvakh, Oleg; Stoner, Greg

    2016-01-01

    The aim of this paper is to describe the innovative teaching approach used in the Southern Federal University, Russia, to teach accounting via a form of matrix mathematics. It thereby contributes to disseminating the technique of teaching to solve accounting cases using mutual calculations to a worldwide audience. The approach taken in this course…

  15. 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.

  16. 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

  17. 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…

  18. Efficacy and Accountability in Organizations.

    ERIC Educational Resources Information Center

    Reitzug, Ulrich C.

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

  19. Peer-to-peer accountability.

    PubMed

    Guidi, M A

    1995-10-01

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

  20. 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…

  1. 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…

  2. 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…

  3. 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…

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. 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…

  9. Accountability in Communication and Learning.

    ERIC Educational Resources Information Center

    Findley, Charles A.

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

  10. 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…

  11. 77 FR 36294 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-18

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  13. 12 CFR 390.307 - Savings account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  14. 12 CFR 390.307 - Savings account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  15. 12 CFR 390.307 - Savings account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  16. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  17. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  18. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  19. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  20. 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.

  1. 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.

  2. 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

  3. 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.

  4. 76 FR 30432 - Proposed Collection; Comment Request for Form 3115

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-25

    ... Accounting Method. DATES: Written comments should be received on or before July 25, 2011 to be assured of...: Application for Change in Accounting Method. OMB Number: 1545-0152. Form Number: 3115. Abstract: Form 3115 is used by taxpayers who wish to change their method of computing their taxable income. The form is...

  5. 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.

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

    PubMed

    Kenney, Martha

    2015-10-01

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

  7. 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)

  8. Accountability Starts with the Superintendent

    ERIC Educational Resources Information Center

    Ricketts, Kenneth E.

    1973-01-01

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

  9. 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)

  10. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accounting principles and that an audit of its fiscal operations is completed annually by an independent... 30, 2005. (3) Certify that it prepares and submits to the IRS a complete copy of the organization's IRS Form 990 or that it is not required to prepare and submit an IRS Form 990 to the IRS. Provide...

  11. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounting principles and that an audit of its fiscal operations is completed annually by an independent... 30, 2005. (3) Certify that it prepares and submits to the IRS a complete copy of the organization's IRS Form 990 or that it is not required to prepare and submit an IRS Form 990 to the IRS. Provide...

  12. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accounting principles and that an audit of its fiscal operations is completed annually by an independent... 30, 2005. (3) Certify that it prepares and submits to the IRS a complete copy of the organization's IRS Form 990 or that it is not required to prepare and submit an IRS Form 990 to the IRS. Provide...

  13. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accounting principles and that an audit of its fiscal operations is completed annually by an independent... 30, 2005. (3) Certify that it prepares and submits to the IRS a complete copy of the organization's IRS Form 990 or that it is not required to prepare and submit an IRS Form 990 to the IRS. Provide...

  14. Savings account for health care costs

    MedlinePlus

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

  15. 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

  16. 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.

  17. 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...

  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, 2013 CFR

    2013-01-01

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

  20. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  1. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  2. 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...

  3. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  4. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  5. 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...

  6. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  7. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  8. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  9. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  10. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  11. 12 CFR 239.62 - Liquidation accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  12. 12 CFR 161.42 - Savings account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  13. 12 CFR 239.62 - Liquidation accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  14. 12 CFR 239.62 - Liquidation accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  15. 12 CFR 161.42 - Savings account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  16. 12 CFR 161.42 - Savings account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  17. 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.

  18. 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…

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

    ERIC Educational Resources Information Center

    Mizel, Omar

    2009-01-01

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

  20. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 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...

  4. 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...

  5. 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…

  6. 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…

  7. Accountability in the pesticide industry.

    PubMed

    Riggs, Peter; Waples, Megan

    2003-01-01

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

  8. 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

  9. 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.

  10. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

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

  11. Aqueous Processing Material Accountability Instrumentation

    SciTech Connect

    Robert Bean

    2007-09-01

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

  12. 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;…

  13. 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:…

  14. 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…

  15. 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)

  16. Accountability Issues in School Violence.

    ERIC Educational Resources Information Center

    Al-Bataineh, Adel T.

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

  17. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  18. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  19. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  20. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  1. 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…

  2. Library Labor Cost Accounting System.

    ERIC Educational Resources Information Center

    Du Bois, Dan

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

  3. 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…

  4. Career Expectations of Accounting Students

    ERIC Educational Resources Information Center

    Elam, Dennis; Mendez, Francis

    2010-01-01

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

  5. Technology's Role in Accountability Reporting.

    ERIC Educational Resources Information Center

    Brooks-Young, Susan

    2003-01-01

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

  6. The Disparity of Principal Accountability

    ERIC Educational Resources Information Center

    Taylor, M. Kathryn

    2013-01-01

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

  7. 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)

  8. 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…

  9. 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…

  10. 77 FR 40253 - Reserve Account

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

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

  11. An Accountability Model for Counselors

    ERIC Educational Resources Information Center

    Krumboltz, John D.

    1974-01-01

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

  12. Student Placement Folders and Accountability

    ERIC Educational Resources Information Center

    Moore, Gary E.

    1974-01-01

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

  13. 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…

  14. 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…

  15. 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…

  16. 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…

  17. 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.

  18. 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)

  19. Accountability: A New Disneyland Fantasy

    ERIC Educational Resources Information Center

    Bundy, Robert F.

    1974-01-01

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

  20. 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…

  1. 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…

  2. 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…

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

    ERIC Educational Resources Information Center

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

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

  4. 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...

  5. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  6. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  7. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  8. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  9. 12 CFR 161.33 - Note account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  10. 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....

  11. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  12. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts... funds in project accounts, to be released after completion of the rehabilitation required by...

  13. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  14. 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...

  15. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  16. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  17. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 12 CFR 390.300 - Note account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  19. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  20. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  1. 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...

  2. 12 CFR 390.300 - Note account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  3. 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....

  4. 12 CFR 390.300 - Note account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  5. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts... funds in project accounts, to be released after completion of the rehabilitation required by...

  6. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  7. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts... funds in project accounts, to be released after completion of the rehabilitation required by...

  8. 12 CFR 161.33 - Note account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  9. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  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... account. The order will set forth the conditions governing the establishment and maintenance of...

  11. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts... funds in project accounts, to be released after completion of the rehabilitation required by...

  12. 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...

  13. 12 CFR 161.33 - Note account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  14. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  15. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  16. 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...

  17. 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...

  18. 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...

  19. 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…

  20. 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...

  1. 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.

  2. 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.

  3. Accountability for network backup failures

    SciTech Connect

    Benson, W.H.

    1994-02-01

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

  4. 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

  5. 48 CFR 1553.232-74 - EPA Form 1900-10, Contractor's Cumulative Claim and Reconciliation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Regulations System ENVIRONMENTAL PROTECTION AGENCY CLAUSES AND FORMS FORMS Prescription of Forms 1553.232-74... EPA Form 1900-10 shall be used for an accounting of the cumulative charges and costs for...

  6. 48 CFR 1553.232-74 - EPA Form 1900-10, Contractor's Cumulative Claim and Reconciliation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations System ENVIRONMENTAL PROTECTION AGENCY CLAUSES AND FORMS FORMS Prescription of Forms 1553.232-74... EPA Form 1900-10 shall be used for an accounting of the cumulative charges and costs for...

  7. 48 CFR 1553.232-74 - EPA Form 1900-10, Contractor's Cumulative Claim and Reconciliation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Regulations System ENVIRONMENTAL PROTECTION AGENCY CLAUSES AND FORMS FORMS Prescription of Forms 1553.232-74... EPA Form 1900-10 shall be used for an accounting of the cumulative charges and costs for...

  8. 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.

  9. 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)

  10. 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.

  11. Implications of Accounting Practice for Financial Analysis.

    ERIC Educational Resources Information Center

    Wilkinson, William M.

    1979-01-01

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

  12. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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...

  13. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  16. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  17. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  18. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  20. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  2. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  3. 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.

  4. 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

  5. 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.

  6. 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

  7. 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…

  8. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 31.6011(b)-2 - Employees' account numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. A Longitudinal Study of Accounting Students' Ethical Judgement Making Ability

    ERIC Educational Resources Information Center

    Mohamed Saat, Maisarah; Porter, Stacey; Woodbine, Gordon

    2012-01-01

    This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universities participated in a longitudinal study…

  11. Do Accounting Students Believe in Self-Assessment?

    ERIC Educational Resources Information Center

    Hill, Tanya

    2016-01-01

    In education, formal assessment focuses on summative assessment with the objective of allocating grades, limiting learning by students. Formative assessment, in the form of self-assessment, has been proposed as beneficial to student learning in various fields. This study explores the perceptions of accounting students of the self-assessment…

  12. 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…

  13. Negotiating the Community College Institutional Accountability Environment: A Deweyan Perspective

    ERIC Educational Resources Information Center

    Harbour, Clifford P.; Day, Michael

    2009-01-01

    Institutional accountability programs may present ethical dilemmas for community college leaders. Some of these dilemmas may be resolved by relying on the authority of the traditional mission. However, in some instances, the mission may be inadequate to check this form of state encroachment. We propose that campus leaders review John Dewey's…

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. Accounting Students' Performance and Personality Types.

    ERIC Educational Resources Information Center

    Nourayi, Mahmoud M.; Cherry, Alan A.

    1993-01-01

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

  19. 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…

  20. 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…

  1. 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…

  2. 17 CFR 300.101 - Individual accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 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)

  4. 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;…

  5. 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 ADMINISTRATION, DEPARTMENT OF TRANSPORTATION A-NATIONAL SHIPPING AUTHORITY PROCEDURAL RULES FOR FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will...

  6. 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...

  7. 7 CFR 3550.60 - Escrow account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 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...

  8. 12 CFR 161.31 - Nonwithdrawable account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Nonwithdrawable account. 161.31 Section 161.31... AFFECTING ALL SAVINGS ASSOCIATIONS § 161.31 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the savings association or...

  9. 12 CFR 161.9 - Certificate account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Certificate account. 161.9 Section 161.9 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 161.9 Certificate account. The term certificate account means a savings account evidenced by a certificate that must be held for a fixed or minimum term....

  10. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Correspondent account. 561.306 Section 561.306 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Definitions § 561.306 Correspondent account. The term correspondent account means an account established by...

  11. 12 CFR 161.9 - Certificate account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Certificate account. 161.9 Section 161.9 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 161.9 Certificate account. The term certificate account means a savings account evidenced by a certificate that must be held for a fixed or minimum term....

  12. 12 CFR 161.31 - Nonwithdrawable account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Nonwithdrawable account. 161.31 Section 161.31... AFFECTING ALL SAVINGS ASSOCIATIONS § 161.31 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the savings association or...

  13. 12 CFR 220.8 - Cash account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Cash account. 220.8 Section 220.8 Banks and... BROKERS AND DEALERS (REGULATION T) § 220.8 Cash account. (a) Permissible transactions. In a cash account... sufficient funds in the account; or (ii) The creditor accepts in good faith the customer's agreement that...

  14. 12 CFR 161.31 - Nonwithdrawable account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Nonwithdrawable account. 161.31 Section 161.31... AFFECTING ALL SAVINGS ASSOCIATIONS § 161.31 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the savings association or...

  15. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Account review. 212.5 Section 212.5..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE GARNISHMENT OF ACCOUNTS CONTAINING FEDERAL BENEFIT PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order...

  16. 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...

  17. 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...

  18. 12 CFR 561.31 - Nonwithdrawable account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true 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...

  19. 7 CFR 3550.60 - Escrow account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 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...

  20. 12 CFR 561.31 - Nonwithdrawable account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true 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...

  1. 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....

  2. 49 CFR 1253.10 - Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 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...

  3. 7 CFR 3550.60 - Escrow account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 15 2014-01-01 2014-01-01 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. 12 CFR 390.299 - Nonwithdrawable account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Nonwithdrawable account. 390.299 Section 390... Affecting All State Savings Associations § 390.299 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the State...

  5. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Iranian accounts. 560.320 Section 560.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Definitions § 560.320 Iranian accounts. The term Iranian accounts means accounts of persons who are...

  6. 7 CFR 1773.42 - Clearing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 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....

  7. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Correspondent account. 561.306 Section 561.306 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Definitions § 561.306 Correspondent account. The term correspondent account means an account established by...

  8. 12 CFR 390.299 - Nonwithdrawable account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Nonwithdrawable account. 390.299 Section 390... Affecting All State Savings Associations § 390.299 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the State...

  9. 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....

  10. 12 CFR 220.8 - Cash account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Cash account. 220.8 Section 220.8 Banks and... BROKERS AND DEALERS (REGULATION T) § 220.8 Cash account. (a) Permissible transactions. In a cash account... sufficient funds in the account; or (ii) The creditor accepts in good faith the customer's agreement that...

  11. 7 CFR 1773.42 - Clearing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 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....

  12. 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...

  13. 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...

  14. 12 CFR 561.9 - Certificate account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true 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....

  15. 25 CFR 115.101 - Individual accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 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...

  16. 49 CFR 1253.10 - Accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 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...

  17. 7 CFR 1773.42 - Clearing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Clearing accounts. 1773.42 Section 1773.42 Agriculture... Clearing accounts. The CPA's workpapers must contain an analysis of all clearing accounts. Based upon the... expense and capital accounts....

  18. 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...

  19. 12 CFR 220.8 - Cash account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 3 2012-01-01 2012-01-01 false Cash account. 220.8 Section 220.8 Banks and... BROKERS AND DEALERS (REGULATION T) § 220.8 Cash account. (a) Permissible transactions. In a cash account... sufficient funds in the account; or (ii) The creditor accepts in good faith the customer's agreement that...

  20. 17 CFR 300.104 - Trust accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 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...