Science.gov

Sample records for accountability act-compliant study

  1. 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…

  2. Health Insurance Portability and Accountability Act-Compliant Ocular Telehealth Network for the Remote Diagnosis and Management of Diabetic Retinopathy

    SciTech Connect

    Li, Yaquin; Karnowski, Thomas Paul; Tobin Jr, Kenneth William; Giancardo, Luca; Garg, Seema; Fox, Karen; Chaum, Edward

    2011-01-01

    In this article, we present the design and implementation of a regional ocular telehealth network for remote assessment and management of diabetic retinopathy (DR), including the design requirements, network topology, protocol design, system work flow, graphics user interfaces, and performance evaluation. The Telemedical Retinal Image Analysis and Diagnosis Network is a computer-aided, image analysis telehealth paradigm for the diagnosis of DR and other retinal diseases using fundus images acquired from primary care end users delivering care to underserved patient populations in the mid-South and southeastern United States.

  3. Accountability study for TMI-2 fuel

    SciTech Connect

    Goris, P; Scott, D D

    1981-05-01

    The TMI-2 accountability study considers problems of identifying, measuring, and accounting for TMI-2 fuel in the resident condition, as it is removed from the reactor, during subsequent cleanup, and during post-removal examinations. The goal is to identify methods and procedures which will provide a verifiable material balance equating to the pre-accident balance.

  4. Cost Accounting System for fusion studies

    SciTech Connect

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

    1985-12-01

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

  5. National accounts manager: Design study. Final report

    SciTech Connect

    Waggoner, J.

    1998-09-01

    This document addresses a typical application -- that of a hypothetical nationwide chain of restaurants. The design study uses the Reference Model for Open Distributed Processing (RM-ODP) as a guideline for specifying standard systems. Far from limiting the study`s usefulness to a particular type of National Account, this guideline is highly portable, and will be useful, with slight modifications only, in similarly specifying systems for other types of customers. A brief list of other applications could include many ``campus`` environments -- government agencies and university systems as well as manufacturers, airports, railyards, ski resorts, apartment complexes, hotels, hospitals, telecommunication facilities, oil fields, irrigation systems, municipal water/sewer systems, and so on.

  6. 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…

  7. 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.…

  8. An Accounting Scheme for Personality Study.

    ERIC Educational Resources Information Center

    Dillon, James J.; Feldman, S. Shirley

    Realizing the importance of human personality variables in comprehensive educational assessment structures, Operation PEP sought to develop a tool to assess specific human personality characteristics. The resulting accounting scheme is divided into three chapters: (1) an outline and definition of relevant terminology, (2) a scheme to account for…

  9. Accounting and Finance in Business Studies.

    ERIC Educational Resources Information Center

    Smith, Alex

    1989-01-01

    Contends that accounting constitutes a core area of all business courses and is considered to be a difficult course to teach and learn. Suggests a practical approach to teaching accounting, presents ideas for introducing the subject, outlines the main content areas, and offers possible teaching methods. (KO)

  10. Costs of Educational Accountability -- A Maryland Exploratory Study.

    ERIC Educational Resources Information Center

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

    The Maryland State Department of Education participated with the Cooperative Accountability Project (CAP) in an exploratory study of the cost-pricing of educational accountability components. The exploratory study was undertaken to determine the state of the art in cost-pricing of accountability components at the State and local educational levels…

  11. Fraternization in Accounting Firms: A Case Study

    ERIC Educational Resources Information Center

    Heinze, Tim; Kizirian, Tim; Leese, Wallace

    2004-01-01

    This case study sheds light on how to avoid risks caused by manager-subordinate dating relationships (fraternization) such as employee misunderstandings, retaliation charges, favoritism complaints, wrongful termination lawsuits, and sexual harassment lawsuits, as well as associated ethical risks. Risk avoidance can be accomplished through a better…

  12. Students' Approaches to Study in Introductory Accounting Courses

    ERIC Educational Resources Information Center

    Elias, Rafik Z.

    2005-01-01

    Significant education research has focused on the study approaches of students. Two study approaches have been clearly identified: deep and surface. In this study, the author examined the way in which students approach studying introductory accounting courses. In general, he found that GPA and expected course grade were correlated positively with…

  13. Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

    ERIC Educational Resources Information Center

    Williams, Satina V.; Schwartz, Bill N.

    2002-01-01

    Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

  14. Creating Responsible and Responsive Accountability Systems. Report of the OERI State Accountability Study Group.

    ERIC Educational Resources Information Center

    Office of Educational Research and Improvement (ED), Washington, DC.

    Most states pursue accountability in public education by collecting and reporting school data, but types of data collected, and how those data are reported and used in holding schools accountable, differ from state to state. This report is designed for state policymakers desiring to refine their existing accountability systems. The report's six…

  15. Teacher Accountability and Cultural Competence: A Phenomenological Study in Texas

    ERIC Educational Resources Information Center

    Corporan, Tammy L. Chavez

    2013-01-01

    The purpose of this qualitative phenomenological study was to identify factors that contribute to teachers' feeling culturally competent as they are being held accountable for student achievement under the mandates of the No Child Left Behind Act (NCLB) in the area of north Texas. Within the last decade, the most influential school policy has…

  16. Research Productivity of Accounting Faculty: An Exploratory Study

    ERIC Educational Resources Information Center

    Chen, Yining; Nixon, Mary R.; Gupta, Ashok; Hoshower, Leon

    2010-01-01

    This study surveyed 367 accounting faculty members from AACSB accredited Colleges of Business to examine (1) their research productivity and (2) the intrinsic and extrinsic motivators to conduct research. Wide differences in research productivity were observed in the faculty associated with doctoral vs. non-doctoral granting programs. There were…

  17. Accountability Study for Trainable Mentally Retarded Children and Youth.

    ERIC Educational Resources Information Center

    Duval County School Board, Jacksonville, FL.

    Twelve teachers of trainable mentally handicapped children participated in a 7 week workshop which revised and expanded a previously developed catalog of behavioral objectives as part of an educational accountability study. Approximately 600 behavioral objectives with accompanying methods, materials, activities, and criterion test items were…

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

    ERIC Educational Resources Information Center

    Duval County Schools, Jacksonville, FL.

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

  19. SAMICS support study. Volume 1: Cost account catalog

    NASA Technical Reports Server (NTRS)

    1977-01-01

    The Jet Propulsion Laboratory (JPL) is examining the feasibility of a new industry to produce photovoltaic solar energy collectors similar to those used on spacecraft. To do this, a standardized costing procedure was developed. The Solar Array Manufacturing Industry Costing Standards (SAMICS) support study supplies the following information: (1) SAMICS critique; (2) Standard data base--cost account structure, expense item costs, inflation rates, indirect requirements relationships, and standard financial parameter values; (3) Facilities capital cost estimating relationships; (4) Conceptual plant designs; (5) Construction lead times; (6) Production start-up times; (7) Manufacturing price estimates.

  20. Bridging the Gap between Accounting Students and the Profession: A Case Study

    ERIC Educational Resources Information Center

    Lightweis, Susan

    2014-01-01

    This study addresses the gap between accounting educators and the profession. Research indicates accounting graduates are underprepared for this challenging career. The issue stems from accounting educators who only lecture and accounting students who memorize the information provided in these lectures. Accounting students need opportunities to…

  1. 17 CFR 240.17Ad-13 - Annual study and evaluation of internal accounting control.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... internal accounting control. 240.17Ad-13 Section 240.17Ad-13 Commodity and Securities Exchanges SECURITIES... Company Rules § 240.17Ad-13 Annual study and evaluation of internal accounting control. (a) Accountant's... accountant concerning the transfer agent's system of internal accounting control and related procedures...

  2. Study on Practicality of Tax Law Course in Accounting Major

    ERIC Educational Resources Information Center

    Wang, Lixia; Chang, Zhongxin

    2011-01-01

    Accounting staff play a more and more important role in enterprises and the ability to handle tax related business is one of the necessary abilities of accounting staff. At present, some problems exist in system setting, content teaching, textbook construction, teaching method and so on of tax law course in institutions of higher learning. The…

  3. Accounting Professor Qualification in Digital Age: A Perception Study on Brazilian Professors

    ERIC Educational Resources Information Center

    Vendruscolo, Maria Ivanice; Behar, Patrícia Alejandra

    2015-01-01

    This papers aims at analyzing the perception of Accounting professors about the necessary qualifications in Accounting undergraduate courses. The contribution of this study is to theoretically discuss the education of Accounting professors, with empirical data, because Accounting teaching requires specific competencies in the digital area. The…

  4. Self-Study and Evaluation Guide. Section C-2: Accounting for Services and Finances.

    ERIC Educational Resources Information Center

    National Accreditation Council for Agencies Serving the Blind and Visually Handicapped, New York, NY.

    The self study and evaluation guide, one of 16 documents for accreditation of agencies serving the blind and visually handicapped, focuses on accounting for services and finances. Standards address five areas: planning for accounting for services and finances, service accounting systems, financial accounting systems, evaluation, and public…

  5. Budgeting Format and Program Analysis: Account Crossover and Cost Study.

    ERIC Educational Resources Information Center

    Wong, S. Godwin

    Unit cost is an anticipated offspring of the pressing notions of accountability, efficiency, and comparability, coupled with the decreasing availability of both public and private resources for higher education, and the increasing cost of deliverance of higher education in general. The two most widely used measures of unit cost in higher education…

  6. An International Study of Career Drivers of Accounting Students in Singapore, Australia and Hong Kong

    ERIC Educational Resources Information Center

    Chia, Yew Ming; Koh, Hian Chye; Pragasam, John

    2008-01-01

    This is a comparative study of the career drivers of accounting students in Singapore, Australia and the Hong Kong Special Administrative Region (HKSAR). The study examines the motivational factors that steer accounting students into choosing accounting as a programme of study in their respective countries. Comparative analyses are performed to…

  7. A study of the impact of bias on accountability

    SciTech Connect

    Harvey, T.R.; McGuire, S.A.

    1996-04-01

    In the area of production the primary goal is to produce a product that meets (or exceeds) customer expectations. This requires that one first obtains statistical control of the process at some desired level of operation. Once this is accomplished, one looks for ways to reduce variations around that level. The authors take corrective actions only when statistical control charts indicate that some undesirable change has occurred. They do not, for example, concern themselves with the possibility of relatively small changes that routine control chart tests do not detect. Relatively small biases are of no great concern. However, significant deviations from the desired level of operation are of great concern. In the area of materials accountability the situation is somewhat different. Here the primary goal is to maintain the best possible records of material inventories taking into account the measuring uncertainties that are associated with such inventories. In addition to the variations of individual values around averages (precision), the authors must also concern themselves with those deviations in averages from their true values (biases). The authors are faced with the problem of knowing true values with exactness, and they are faced with the problem of needing to identify those relatively small biases that behave as random variables while exhibiting little or no statistical significance.

  8. A Multilevel Study of Students' Motivations of Studying Accounting: Implications for Employers

    ERIC Educational Resources Information Center

    Law, Philip; Yuen, Desmond

    2012-01-01

    Purpose: The purpose of this study is to examine the influence of factors affecting students' choice of accounting as a study major in Hong Kong. Design/methodology/approach: Multinomial logistic regression and Hierarchical Generalized Linear Modeling (HGLM) are used to analyze the survey data for the level one and level two data, which is the…

  9. How to organize a study day: a practical account.

    PubMed

    Thomas, V

    Organizing a memorable study day is a great challenge. A good study day has the potential to stimulate innovative ideas and improve nursing practice. It is therefore imperative that study days are of high quality, are relevant and well organized. This article highlights some valuable lessons that were learnt from the experience of organizing a study day at a London hospital. It discusses the processes involved including brainstorming, programme preparation, advertising and the provision of care for delegates. The areas that could have been improved are also highlighted. PMID:10624214

  10. Accounting: Studying Local Office Systems Enriches Classroom Material

    ERIC Educational Resources Information Center

    Hickey, Judith A.

    1977-01-01

    Suggests that the business teacher develop interaction with local businesses to supplement and reinforce classroom activities, particularly the study of local office systems. Teaching suggestions are included along with advantages of cooperating with local businesses, e.g., keeping teachers abreast of innovations and changes in the business world…

  11. An Account of Studies of Organizational Development in Schools.

    ERIC Educational Resources Information Center

    Runkel, Philip J.; Schmuck, Richard A.

    Most organizational development (OD) projects in schools are never reported in the literature. This paper discusses benefits, outcomes, and success factors disclosed by the first large-scale quantitative survey of OD in schoools conducted by Fullan, Miles, and Taylor in 1978. The paper also explores other relevant studies published through early…

  12. Accountability Rating and Expenditures: A Three-Year Statewide Study

    ERIC Educational Resources Information Center

    Rodriguez, Joe; Slate, John R.

    2009-01-01

    In this study, the researchers examined ways in which Texas school districts spent their monies over the past three years. Specifically, we analyzed over three years of data to ascertain the extent to which differences were present in percent expenditures (i.e., central administration, instructional leadership, school leadership,…

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

    USGS Publications Warehouse

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

    2015-01-01

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

  14. Accounting for population stratification in DNA methylation studies.

    PubMed

    Barfield, Richard T; Almli, Lynn M; Kilaru, Varun; Smith, Alicia K; Mercer, Kristina B; Duncan, Richard; Klengel, Torsten; Mehta, Divya; Binder, Elisabeth B; Epstein, Michael P; Ressler, Kerry J; Conneely, Karen N

    2014-04-01

    DNA methylation is an important epigenetic mechanism that has been linked to complex diseases and is of great interest to researchers as a potential link between genome, environment, and disease. As the scale of DNA methylation association studies approaches that of genome-wide association studies, issues such as population stratification will need to be addressed. It is well-documented that failure to adjust for population stratification can lead to false positives in genetic association studies, but population stratification is often unaccounted for in DNA methylation studies. Here, we propose several approaches to correct for population stratification using principal components (PCs) from different subsets of genome-wide methylation data. We first illustrate the potential for confounding due to population stratification by demonstrating widespread associations between DNA methylation and race in 388 individuals (365 African American and 23 Caucasian). We subsequently evaluate the performance of our PC-based approaches and other methods in adjusting for confounding due to population stratification. Our simulations show that (1) all of the methods considered are effective at removing inflation due to population stratification, and (2) maximum power can be obtained with single-nucleotide polymorphism (SNP)-based PCs, followed by methylation-based PCs, which outperform both surrogate variable analysis and genomic control. Among our different approaches to computing methylation-based PCs, we find that PCs based on CpG sites chosen for their potential to proxy nearby SNPs can provide a powerful and computationally efficient approach to adjust for population stratification in DNA methylation studies when genome-wide SNP data are unavailable. PMID:24478250

  15. Course of Study for Secondary Level Bookkeeping/Accounting. Final Report.

    ERIC Educational Resources Information Center

    Brower, Edward B.

    The present project was designed to continue the preparation of a course of study useful for developing secondary level bookkeeping/accounting instruction. The course of study is intended to (1) derive vocational instruction for students with varying career goals, (2) develop accounting-oriented career exploration units for Introduction to…

  16. Government Accountability Reports and Public Education Policy: Studying Political Actors' Decision-Making

    ERIC Educational Resources Information Center

    Salazar, Timothy Ross

    2013-01-01

    This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

  17. A Study of Accounting Students' Motives, Expectations and Preparedness for Higher Education

    ERIC Educational Resources Information Center

    Byrne, Marann; Flood, Barbara

    2005-01-01

    Framed by the accounting education change debate and growing national concern regarding student attrition, this paper examines the perceptions of first-year students as they commence their study of accounting at an Irish university. It explores a range of factors which impact on students' learning: their motives for entering higher education,…

  18. Exploring Assessment and Accountability for Children's Learning: A Case Study of a Hong Kong Preschool

    ERIC Educational Resources Information Center

    Chan, Sing Pui; Wong, Siu Man

    2010-01-01

    Research Findings: Assessment and accountability have been given prominent attention in the field of education in recent decades. Educators have been debating what assessment is, how it is practiced in school, and how it is used for accountability purposes. A case study was conducted of the assessment practices in a Hong Kong preschool to…

  19. Client Accounts of Hope in Early Counseling Sessions: A Qualitative Study

    ERIC Educational Resources Information Center

    Larsen, Denise J.; Stege, Rachel

    2012-01-01

    Hope enables individuals to envision a future in which they wish to participate (Jevne, 1994) and is foundational to counseling practice. However, there has been little research examining client accounts of hope in session. Using basic interpretive inquiry, this case study examines clients' accounts of hope during counseling using video-assisted…

  20. Engaged Pedagogy: A Study of the Use of Reflective Journals in Accounting Education

    ERIC Educational Resources Information Center

    Bisman, Jayne

    2011-01-01

    This paper provides a report on a study of innovation in postgraduate education in which a reflective learning journal was used for formal assessment purposes in a management accounting course. Prompted by the discourse on the shortcomings of accounting education in terms of learning processes, learning experiences and learning outcomes, the…

  1. Accounting for Accountability.

    ERIC Educational Resources Information Center

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

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

  2. An Integrated Environmental and Water Accounting and Analytical Framework for Accountable water Governance: a Case Study for Haihe Basin

    NASA Astrophysics Data System (ADS)

    Qin, C.

    2009-04-01

    Water is a critical issue in China for a variety of reasons. This is especially urgent in Haihe basin with poor water availability of 305 m3 per capita basis. With the rapid economic development and associated increases in water demand, the river basin has been enduring increasing water stress. Water for the ecosystem use has been compromised and the environment has been deteriorating. Water shortage and environmental degradation have become a bottleneck to the further development of the economy and society. On one side, previous water resource managers have emphasized the amount of water withdrawn but rarely take water quality into consideration. On the other side, environmental managers have usually ignored the importance of pollutant assimilating capacity of water flows for the wastewater control. It is especially important to measure the impacts of both water withdrawn and wastewater discharge on the hydro-ecosystem. Thus, water consumption should not only account for the amount of water inputs but also the amount of water contaminated in the hydro-ecosystem by the discharged wastewater. Water quantity and quality of return flows should also become the important components of such an environmental and water account. Because return flow from upstream sites represents an externality to downstream uses, which can be positive as an additional source and negative as a pollutant source. In this paper we present an integrated environmental and water accounting and analytical approach based on a distributed hydrological model WEP-L (Water and Energy transfer Process in Large river basins) combined with a simple water quality model. Our environmental and water accounting framework and analysis tool allows tracking water consumption on the input side, water pollution from the human system and water flows passing the hydrological system thus enabling us to deal with water resources of different qualities. Keywords: Environmental accounting; Water accounting; Water

  3. The Impact of Individual Learning Accounts: A Study of the Early and Potential Impact of Individual Learning Accounts on Learning Providers and Learning. Research Report.

    ERIC Educational Resources Information Center

    Gray, Michael; Peters, Jane; Fletcher, Mick; Kirk, Gordon

    The impact of individual learning accounts (ILAs) on the success of learners in post-16 education sector in the United Kingdom was explored through an examination of available research on ILAs. The following were among the study's 12 messages for providers, the Department for Education and Skills, and the Individual Learning Account Centre: (1)…

  4. A Study on Financial Reporting Standards and Accounting Quality- Evidence from China

    NASA Astrophysics Data System (ADS)

    Liou, Cheng-Hwai

    2013-02-01

    According to institutional theorists, the forms and business models of corporation are mainly shaped by factors such as politics, regulations, social norms and cultures. This paper examines how the International Financial Reporting Standards (IFRS) and institutional environment influence the accounting quality, in response to the threat of political extraction in China. We took mainland China as an example instead in our study, following the accounting quality definition of Barth et al. [2], we found that the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. After testing the Regression model, our empirical research achieved two conclusions: 1) IFRS adoption in China should significantly improve the accounting quality, and 2) IFRS and institutional environment should synthetically influence the quality of accounting as well.

  5. Improving maternal health through social accountability: a case study from Orissa, India.

    PubMed

    Papp, Susan A; Gogoi, Aparajita; Campbell, Catherine

    2013-01-01

    As maternal health specialists accelerate efforts towards Millennium Development Goal Five, attention is focusing on how to best improve service accountability to target communities as a strategy for more effective policy implementation. We present a case study of efforts to improve accountability in Orissa, India, focusing on the role of local women, intermediary groups, health providers and elected politicians. We highlight three drivers of success: (1) the generation of demand for rights and better services, (2) the leverage of intermediaries to legitimise the demands of poor and marginalised women and (3) the sensitisation of leaders and health providers to women's needs. We use the concepts of critical consciousness, social capital and 'receptive social spaces' to outline a social-psychological account of the pathways between accountability and service effectiveness. PMID:23230827

  6. Student Status and Academic Performance: Accounting for the Symptom of Long Duration of Studies in Greece

    ERIC Educational Resources Information Center

    Katsikas, Elias; Panagiotidis, Theodore

    2011-01-01

    This study employs administrative and survey data to assess the relationship between students' socioeconomic background and educational outcomes, using regression and quantile regression methods. We take into account the existing institutional framework which allows differentiation in the duration of studies among students. We examine the…

  7. Accounting for Multiple Births in Neonatal and Perinatal Trials: Systematic Review and Case Study

    PubMed Central

    Hibbs, Anna Maria; Black, Dennis; Palermo, Lisa; Cnaan, Avital; Luan, Xianqun; Truog, William E; Walsh, Michele C; Ballard, Roberta A

    2010-01-01

    Objectives To determine the prevalence in the neonatal literature of statistical approaches accounting for the unique clustering patterns of multiple births. To explore the sensitivity of an actual trial to several analytic approaches to multiples. Methods A systematic review of recent perinatal trials assessed the prevalence of studies accounting for clustering of multiples. The NO CLD trial served as a case study of the sensitivity of the outcome to several statistical strategies. We calculated odds ratios using non-clustered (logistic regression) and clustered (generalized estimating equations, multiple outputation) analyses. Results In the systematic review, most studies did not describe the randomization of twins and did not account for clustering. Of those studies that did, exclusion of multiples and generalized estimating equations were the most common strategies. The NO CLD study included 84 infants with a sibling enrolled in the study. Multiples were more likely than singletons to be white and were born to older mothers (p<0.01). Analyses that accounted for clustering were statistically significant; analyses assuming independence were not. Conclusions The statistical approach to multiples can influence the odds ratio and width of confidence intervals, thereby affecting the interpretation of a study outcome. A minority of perinatal studies address this issue. PMID:19969305

  8. The Complex and Unequal Impact of High Stakes Accountability on Untested Social Studies

    ERIC Educational Resources Information Center

    Pace, Judith L.

    2011-01-01

    This article contributes to research on the impact of high stakes accountability on social studies teaching where it is "not" tested by the state, and addresses the question of what is happening in middle and higher performing versus struggling schools (Wills, 2007). The author presents complex findings from a qualitative study in five California…

  9. Consumer Rights and Accountability in Postsecondary Vocational-Technical Education: An Exploratory Study.

    ERIC Educational Resources Information Center

    Fitzgerald, Brian; Harmon, Lisa

    Beginning in October 1987, Pelavin Associates conducted an exploratory study of consumer rights and accountability in postsecondary vocational-technical (PVT) programs for the U.S. Department of Education. The study focused on how effectively the governance structure--accreditation and federal and state regulation--ensures that consumer rights are…

  10. How Much Do Study Habits, Skills, and Attitudes Affect Student Performance in Introductory College Accounting Courses?

    ERIC Educational Resources Information Center

    Yu, Darwin D.

    2011-01-01

    Background: Financial accounting is a skills course which to a large extent can be best learned through deliberate practice. Teachers implement this by continuously assigning homeworks, encouraging good study habits, asking students to budget time for studying, and generally exhorting students to "work hard". Aims: This paper examines the impact…

  11. An Inter-Institutional Exploration of the Learning Approaches of Students Studying Accounting

    ERIC Educational Resources Information Center

    Byrne, Marann; Flood, Barbara; Willis, Pauline

    2009-01-01

    This paper provides a comparative analysis of the learning approaches of students taking their first course in accounting at a United States or an Irish university. The data for this study was gathered from 204 students in the U.S. and 309 in Ireland, using the Approaches and Study Skills Inventory for Students (ASSIST, 1997) which measures…

  12. Assessing the Accuracy of a Child's Account of Sexual Abuse: A Case Study.

    ERIC Educational Resources Information Center

    Orbach, Yael; Lamb, Michael E.

    1999-01-01

    This study examined the accuracy of a 13-year-old girl's account of a sexually abusive incident. Information given by the victim was compared with an audiotaped record. Over 50% of information reported by the victim was corroborated by the audio record and 64% was confirmed by more than one source. (Author/CR)

  13. Chinese Students' Perceptions of the Teaching in an Australian Accounting Programme--An Exploratory Study

    ERIC Educational Resources Information Center

    Wong, Grace; Cooper, Barry J.; Dellaportas, Steven

    2015-01-01

    This exploratory study is designed to elicit and understand the views of Mainland Chinese students concerning their learning experience in an Australian accounting education programme. The article contributes to the literature by investigating the issues and implications associated with international students' perceptions of teaching, as little…

  14. iMindMap as an Innovative Tool in Teaching and Learning Accounting: An Exploratory Study

    ERIC Educational Resources Information Center

    Wan Jusoh, Wan Noor Hazlina; Ahmad, Suraya

    2016-01-01

    Purpose: The purpose of this study is to explore the use of iMindMap software as an interactive tool in the teaching and learning method and also to be able to consider iMindMap as an alternative instrument in achieving the ultimate learning outcome. Design/Methodology/Approach: Out of 268 students of the management accounting at the University of…

  15. Achieving Globalization of AACSB Accounting Programs with Faculty-Led Study Abroad Education

    ERIC Educational Resources Information Center

    Meier, Heidi Hylton; Smith, Deborah Drummond

    2016-01-01

    This paper is motivated by recommendations from the American Assembly of Collegiate Schools of Business (AACSB), the Pathways Commission, and NAFSA: Association of International Educators to increase global exposure in the accounting curriculum. Some schools have responded to these demands by offering short-duration, faculty-led, study abroad…

  16. A Management Study of the MCPS Accounting System and Certain Related Financial Services Functions. Final Report.

    ERIC Educational Resources Information Center

    Young (Arthur) and Co., Washington, DC.

    Several years ago, Montgomery County Public Schools (MCPS) began a Management Operations Review and Evaluation (MORE) of the entire school system, excluding school-based instruction. This MORE study is an evaluation of MCPS's current accounting system and certain related financial services functions within the Department of Financial Services. In…

  17. Integrating Enterprise Resource Planning (SAP) in the Accounting Curriculum: A Systematic Literature Review and Case Study

    ERIC Educational Resources Information Center

    Blount, Yvette; Abedin, Babak; Vatanasakdakul, Savanid; Erfani, Seyedezahra

    2016-01-01

    This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were…

  18. Understanding the Basic Bargain: A Study of Charter School Accountability in Massachusetts and Texas.

    ERIC Educational Resources Information Center

    Herdman, Paul A.

    This paper examines the balance between autonomy and accountability in education from the perspective of Massachusetts and Texas charter schools and their state authorizers. By analyzing national survey data, interviews with key policymakers, and case studies of six low, medium, and high performing schools, the paper examines the organizational…

  19. Accounting Education: A Comparative Study of Perception of Learning Outcomes in Traditional and Online Delivery Systems

    ERIC Educational Resources Information Center

    Connor, Chun-Mei Lee

    2009-01-01

    As of 2007, over 20% of all higher education students in the U.S took at least one online course (Allen & Seaman, 2008), and over 200 universities offered some measure of online accounting courses (National Center for Education Statistics, 2008).This study compared the student learning outcomes of traditional and online delivery styles in…

  20. Essentials of College and University Accounting: A Reference Companion to NACUBO's Online Self-Study Course

    ERIC Educational Resources Information Center

    National Association of College and University Business Officers (NJ3), 2006

    2006-01-01

    This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…

  1. Answering the Call for Accountability: An Activity and Cost Analysis Case Study

    ERIC Educational Resources Information Center

    Carducci, Rozana; Kisker, Carrie B.; Chang, June; Schirmer, James

    2007-01-01

    This article summarizes the findings of a case study on the creation and application of an activity-based cost accounting model that links community college salary expenditures to mission-critical practices within academic divisions of a southern California community college. Although initially applied as a financial management tool in private…

  2. Assessing the Feasibility of Performing an Air Accountability Study in New Haven, CT

    EPA Science Inventory

    The main objective of this EPA study was to examine the feasibility of conducting a local (e.g., city level) assessment of the public health impacts of cumulative air pollution reduction activities (a.k.a. accountability) from the federal, state, local and voluntary actions in t...

  3. California Accountability Policy and Intensification: A Quantitative Study of Teachers' Perceptions

    ERIC Educational Resources Information Center

    Wallace, William Ray

    2012-01-01

    The problem addressed by this study is the impact of the current high-stakes accountability policy on the work of teachers, and whether this impact has created an environment of intensification. Research has shown that intensification manifests itself in teachers' feeling a loss of autonomy, a de-professionalization of their working…

  4. The Central Coherence Account of Autism Revisited: Evidence from the ComFor Study

    ERIC Educational Resources Information Center

    Noens, Ilse L. J.; van Berckelaer-Onnes, Ina A.

    2008-01-01

    According to the central coherence account, people with autism have a tendency to focus on local rather than global processing. However, there is considerable controversy about the locus of the weak drive for central coherence. Some studies support enhanced bottom-up processing, whereas others claim reduced top-down feedback. The results of the…

  5. Carbon account of forest ecosystems as a fuzzy system: a case study for Northern Eurasia

    NASA Astrophysics Data System (ADS)

    Shvidenko, A.; Shchepashchenko, D.; Kraxner, F.; Maksyutov, S. S.

    2015-12-01

    We consider practicality of a verified account of Net Ecosystem Carbon Budget for forest ecosystems (FCA) that supposes reliable assessment of uncertainties, i.e. understanding "uncertainty of uncertainties". The FCA is a fuzzy (underspecified) system, of which membership function is inherently stochastic. Thus, any individually used method of FCA is not able to estimate structural uncertainties and usually reported "within method" uncertainties are inevitably partial. Attempting at estimation of "full uncertainties" of the studied system we follow the requirements of applied systems analysis integrating the major methods of terrestrial ecosystems carbon account, assessing the uncertainties "within method" for intermediate and final indicators of FCA with their following mutual constrains. Landscape-ecosystem approach (LEA) 1) serves for strict systems designing the account, 2) contains all relevant spatially distributed empirical and semi-empirical data and models, and 3) is presented in form of an Integrated Land Information System (ILIS). By-pixel parametrization of forest cover is provided by utilizing multi-sensor remote sensing data (12 RS products used) within GEO-wiki platform and other relevant information based on special optimization algorithms. Major carbon fluxes within the LEA (NPP, HR, disturbances etc.) are estimated based on fusion of empirical data with process-based elements by sets of regionally distributed models. Uncertainties within LEA are assessed for each module and at each step of the account. "Within method" results and uncertainties (including LEA, process-based models, eddy covariance, and inverse modelling) are harmonized based on the Bayesian approach. The above methodology have been applied to carbon account of Russian forests for 2000-2010; uncertainties of the FCA for individual years were estimated in limits of 25%. We discussed strengths and weaknesses of the approach, system requirements to different methods of FCA, information

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

    PubMed

    Quintana, Olga; Ortiz, Cesar A

    2003-03-01

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

  7. Salary-Trend Study of Faculty in Accounting for the Years 1995-96 and 1998-99.

    ERIC Educational Resources Information Center

    Howe, Richard D.

    This study examined salaries for 5,835 college faculty in the field of accounting for both public and private institutions for the years 1995-1996 and 1998-1999. The study reflects data from the 279 public and 386 private institutions that participated in both study years. The study found that the average faculty salary in accounting for public…

  8. On the theoretical study of an RF-SQUID operation taking into account the noise influence

    NASA Astrophysics Data System (ADS)

    Chesca, Boris

    1994-03-01

    A possibility of Markov process technique application, namely the Fokker-Planck-Kolmogorov equation, for description of the RF-SQUID operation on the volt-current characteristic plateau taking into account the noise influence, in the case when CRN is a small parameter and C and RN are capacitance and resistance of the Josephson contact, respectively, has been described. The theory developed here considers without any approximations the probabilistic processes taking place during the RF-SQUID operation given a maximum information about the behavior of such system. Moreover, it allows one to consider different noise sources and to study for each of them the influence on the operating regime.

  9. Governance issues in the transition to accountable care: a case study of Silver Cross Hospital.

    PubMed

    Morrissette, Stephen G

    2012-01-01

    Recent developments in healthcare reform legislation and in the private-payer marketplace have increased impetus toward clinical integration. Industry changes require that healthcare delivery institutions confront fundamental scope and scale structural issues that may lead to increased vertical integration. To accomplish integration, firms must decide the organizational form of integration (alliance or merger/acquisition). One form of integration, accountable care organizations (ACOs), has featured prominently in recent legislation. Clinical integration and ACOs present significant shared-governance challenges that must be understood by hospital boards. The author outlines these governance issues using a case study of Silver Cross Hospital's governance structure for its ACO. PMID:23216264

  10. The Relationship between Market and Accounting Determined Risk Measures: Reviewing and Updating the Beaver, Kettler, Scholes (1970) Study

    ERIC Educational Resources Information Center

    Jarvela, Michael; Kozyra, James; Potter, Carla

    2009-01-01

    The association between market-determined risk measures and accounting-determined risk measures was originally explored in the 1970s by Beaver, Kettler, and Scholes (BKS). The results of the BKS (1970) study suggest that accounting information is usefulness in assessing firm specific risk. Since BKS, there have been few studies conducted to…

  11. Partners or Adversaries: A Comparative Case Study of Higher-Education Systems and State-Level Accountability

    ERIC Educational Resources Information Center

    Toman, Janelle Krause; Card, Karen Aldred

    2010-01-01

    The accountability focus in higher education historically has been directed at the institutional level. The purpose of this comparative case study, however, was to look at state-level accountability. The research focused on the processes used in Tennessee, Minnesota, and South Dakota. Interviews were conducted with higher education administrators…

  12. Learning Marketing Accounting Skills in the Introductory Marketing Course: The Development, Use, and Acceptance of a Self-Study Tutorial

    ERIC Educational Resources Information Center

    Chen, Yi Ju; Greenberg, Barnett; Dickson, Peter; Goodrich, Jonathan

    2012-01-01

    A self-study tutorial designed to teach, through a learning-by-doing application, how important marketing accounting is to the whole firm, and why every business graduate should have a solid understanding of marketing accounting is tested using an exam and satisfaction survey. Performance on the exam and satisfaction with the tutorial depended…

  13. Factors Influencing the Presence of Ethics and CSR Stand-Alone Courses in the Accounting Masters Curricula: An International Study

    ERIC Educational Resources Information Center

    Larrán Jorge, Manuel; Andrades Peña, Francisco Javier; Muriel de los Reyes, María José

    2015-01-01

    This paper provides a web-content analysis of the curriculum and subjects of the top accounting and auditing masters identified in the Eduniversal 2012-2013 ratings of the best business schools in the world. The main aim of this study is to analyze the influence exerted by different factors on the extent to which accounting programs are…

  14. Recovery after caesarean birth: a qualitative study of women's accounts in Victoria, Australia

    PubMed Central

    2010-01-01

    Background The caesarean section rate is increasing globally, especially in high income countries. The reasons for this continue to create wide debate. There is good epidemiological evidence on the maternal morbidity associated with caesarean section. Few studies have used women's personal accounts of their experiences of recovery after caesarean. The aim of this paper is to describe women's accounts of recovery after caesarean birth, from shortly after hospital discharge to between five months and seven years after surgery. Method Women who had at least one caesarean birth in a tertiary hospital in Victoria, Australia, participated in an interview study. Women were selected to ensure diversity in experiences (type of caesarean, recency), caesarean and vaginal birth, and maternal request caesarean section. Interviews were audiotaped and transcribed verbatim. A theoretical framework was developed (three Zones of clinical practice) and thematic analysis informed the findings. Results Thirty-two women were interviewed who between them had 68 births; seven women had experienced both caesarean and vaginal births. Three zones of clinical practice were identified in women's descriptions of the reasons for their first caesareans. Twelve women described how, at the time of their first caesarean section, the operation was performed for potentially life-saving reasons (Central Zone), 11 described situations of clinical uncertainty (Grey Zone), and nine stated they actively sought surgical intervention (Peripheral Zone). Thirty of the 32 women described difficulties following the postoperative advice they received prior to hospital discharge and their physical recovery after caesarean was hindered by a range of health issues, including pain and reduced mobility, abdominal wound problems, infection, vaginal bleeding and urinary incontinence. These problems were experienced across the three zones of clinical practice, regardless of the reasons women gave for their caesarean

  15. A Total Quality Management Approach to Assurance of Learning in the Accounting Classroom: An Empirical Study

    ERIC Educational Resources Information Center

    Harvey, Mary Ellen; Eisner, Susan

    2011-01-01

    The research presented in this paper seeks to discern which combination of pedagogical tools most positively impact student learning of the introductory Accounting curriculum in the Principles of Accounting courses in a 4-year U.S. public college. This research topic is relevant because it helps address a quandary many instructors experience: how…

  16. The Impact of System-Wide Restructuring on Teacher Professionalism and Accountability: A Western Australian Study.

    ERIC Educational Resources Information Center

    Dellar, Graham B.

    This paper examines teachers' perceptions of policy related to accountability and professional development in site-based management. The methodology included the development and administration of the Teacher Professional Development and Accountability Questionnaire. Dimensions in the questionnaire were derived from policy documents on…

  17. Technologies Used in Accounting Education: A Study of Frequency of Use among Faculty

    ERIC Educational Resources Information Center

    Ahadiat, Nas

    2008-01-01

    Given the wide range of technologies available for use in education, the author tried to determine which technologies have widespread applications for accounting educators. This information can provide a basis on which faculty can determine which media are more appropriate or have practical applications in accounting curricula. In addition, the…

  18. A Comparative Study of a Traditional Approach and a Multimedia Approach to Teaching the Accounting Cycle.

    ERIC Educational Resources Information Center

    Squizzero, William E.

    Because of course difficulty and dryness, students of elementary accounting often have poor grades and manifest low interest and a 40-50% dropout rate. In answer to these problems, an experimental multimedia approach to teaching the accounting cycle was tested with 58 students against a control group of 62. Both groups consisted of male and female…

  19. Enhancing the Understanding of Government and Nonprofit Accounting with THE PUZZLE GAME: A Pilot Study

    ERIC Educational Resources Information Center

    Elson, Raymond J.; Ostapski, S. Andrew; O'Callaghan, Susanne; Walker, John P.

    2012-01-01

    Nontraditional teaching aids such as crossword puzzles have been successfully used in the classroom to enhance student learning. Government and nonprofit accounting is a confusing course for students since it has strange terminologies and contradicts the accounting concepts learned in other courses. As such, it is an ideal course for a…

  20. Ethics Education in the Australian Accounting Curriculum: A Longitudinal Study Examining Barriers and Enablers

    ERIC Educational Resources Information Center

    Dellaportas, Steven; Kanapathippillai, Sutharson; Khan, Arifur; Leung, Philomena

    2014-01-01

    The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (e.g. Enron and WorldCom); regulatory interventions (e.g. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for increased ethics interventions in the accounting curriculum.…

  1. Active Accountability: A Cross-Case Study of Two Schools Negotiating Improvement, Change, and Organizational Integrity

    ERIC Educational Resources Information Center

    Gasoi, Emily

    2012-01-01

    Educational accountability has come to be defined almost exclusively in terms of schools meeting external standards of improvement. Building on a body of scholarship that presents schools as complex organizations, this research proposes that a more robust understanding of educational accountability must be grounded in practitioners perceptions of…

  2. Accounting for linkage disequilibrium in genome-wide association studies: A penalized regression method.

    PubMed

    Liu, Jin; Wang, Kai; Ma, Shuangge; Huang, Jian

    2013-01-01

    Penalized regression methods are becoming increasingly popular in genome-wide association studies (GWAS) for identifying genetic markers associated with disease. However, standard penalized methods such as LASSO do not take into account the possible linkage disequilibrium between adjacent markers. We propose a novel penalized approach for GWAS using a dense set of single nucleotide polymorphisms (SNPs). The proposed method uses the minimax concave penalty (MCP) for marker selection and incorporates linkage disequilibrium (LD) information by penalizing the difference of the genetic effects at adjacent SNPs with high correlation. A coordinate descent algorithm is derived to implement the proposed method. This algorithm is efficient in dealing with a large number of SNPs. A multi-split method is used to calculate the p-values of the selected SNPs for assessing their significance. We refer to the proposed penalty function as the smoothed MCP and the proposed approach as the SMCP method. Performance of the proposed SMCP method and its comparison with LASSO and MCP approaches are evaluated through simulation studies, which demonstrate that the proposed method is more accurate in selecting associated SNPs. Its applicability to real data is illustrated using heterogeneous stock mice data and a rheumatoid arthritis. PMID:25258655

  3. ESPRESSO: taking into account assessment errors on outcome and exposures in power analysis for association studies

    PubMed Central

    Gaye, Amadou; Burton, Thomas W. Y.; Burton, Paul R.

    2015-01-01

    Motivation: Very large studies are required to provide sufficiently big sample sizes for adequately powered association analyses. This can be an expensive undertaking and it is important that an accurate sample size is identified. For more realistic sample size calculation and power analysis, the impact of unmeasured aetiological determinants and the quality of measurement of both outcome and explanatory variables should be taken into account. Conventional methods to analyse power use closed-form solutions that are not flexible enough to cater for all of these elements easily. They often result in a potentially substantial overestimation of the actual power. Results: In this article, we describe the Estimating Sample-size and Power in R by Exploring Simulated Study Outcomes tool that allows assessment errors in power calculation under various biomedical scenarios to be incorporated. We also report a real world analysis where we used this tool to answer an important strategic question for an existing cohort. Availability and implementation: The software is available for online calculation and downloads at http://espresso-research.org. The code is freely available at https://github.com/ESPRESSO-research. Contact: louqman@gmail.com Supplementary information: Supplementary data are available at Bioinformatics online. PMID:25908791

  4. An agent-based simulation model to study accountable care organizations.

    PubMed

    Liu, Pai; Wu, Shinyi

    2016-03-01

    Creating accountable care organizations (ACOs) has been widely discussed as a strategy to control rapidly rising healthcare costs and improve quality of care; however, building an effective ACO is a complex process involving multiple stakeholders (payers, providers, patients) with their own interests. Also, implementation of an ACO is costly in terms of time and money. Immature design could cause safety hazards. Therefore, there is a need for analytical model-based decision-support tools that can predict the outcomes of different strategies to facilitate ACO design and implementation. In this study, an agent-based simulation model was developed to study ACOs that considers payers, healthcare providers, and patients as agents under the shared saving payment model of care for congestive heart failure (CHF), one of the most expensive causes of sometimes preventable hospitalizations. The agent-based simulation model has identified the critical determinants for the payment model design that can motivate provider behavior changes to achieve maximum financial and quality outcomes of an ACO. The results show nonlinear provider behavior change patterns corresponding to changes in payment model designs. The outcomes vary by providers with different quality or financial priorities, and are most sensitive to the cost-effectiveness of CHF interventions that an ACO implements. This study demonstrates an increasingly important method to construct a healthcare system analytics model that can help inform health policy and healthcare management decisions. The study also points out that the likely success of an ACO is interdependent with payment model design, provider characteristics, and cost and effectiveness of healthcare interventions. PMID:24715674

  5. Accounting for uncertainty factors in biodiversity impact assessment: lessons from a case study

    SciTech Connect

    Geneletti, D.; Beinat, E.; Chung, C.F.; Fabbri, A.G.; Scholten, H.J

    2003-07-01

    For an Environmental Impact Statement (EIS) to effectively contribute to decision-making, it must include one crucial step: the estimation of the uncertainty factors affecting the impact evaluation and of their effect on the evaluation results. Knowledge of the uncertainties better orients the strategy of the decision-makers and underlines the most critical data or methodological steps of the procedure. Accounting for uncertainty factors is particularly relevant when dealing with ecological impacts, whose forecasts are typically affected by a high degree of simplification. By means of a case study dealing with the evaluation of road alternatives, this paper explores and discusses the main uncertainties that are related to the typical stages of a biodiversity impact assessment: uncertainty in the data that are used, in the methodologies that are applied, and in the value judgments provided by the experts. Subsequently, the effects of such uncertainty factors are tracked back to the result of the evaluation, i.e., to the relative performance of the project alternatives under consideration. This allows to test the sensitivity of the results, and consequently to provide a more informative ranking of the alternatives. The papers concludes by discussing the added-value for decision-making provided by uncertainty analysis within EIA.

  6. Accounting for multiple sources of uncertainty in impact assessments: The example of the BRACE study

    NASA Astrophysics Data System (ADS)

    O'Neill, B. C.

    2015-12-01

    Assessing climate change impacts often requires the use of multiple scenarios, types of models, and data sources, leading to a large number of potential sources of uncertainty. For example, a single study might require a choice of a forcing scenario, climate model, bias correction and/or downscaling method, societal development scenario, model (typically several) for quantifying elements of societal development such as economic and population growth, biophysical model (such as for crop yields or hydrology), and societal impact model (e.g. economic or health model). Some sources of uncertainty are reduced or eliminated by the framing of the question. For example, it may be useful to ask what an impact outcome would be conditional on a given societal development pathway, forcing scenario, or policy. However many sources of uncertainty remain, and it is rare for all or even most of these sources to be accounted for. I use the example of a recent integrated project on the Benefits of Reduced Anthropogenic Climate changE (BRACE) to explore useful approaches to uncertainty across multiple components of an impact assessment. BRACE comprises 23 papers that assess the differences in impacts between two alternative climate futures: those associated with Representative Concentration Pathways (RCPs) 4.5 and 8.5. It quantifies difference in impacts in terms of extreme events, health, agriculture, tropical cyclones, and sea level rise. Methodologically, it includes climate modeling, statistical analysis, integrated assessment modeling, and sector-specific impact modeling. It employs alternative scenarios of both radiative forcing and societal development, but generally uses a single climate model (CESM), partially accounting for climate uncertainty by drawing heavily on large initial condition ensembles. Strengths and weaknesses of the approach to uncertainty in BRACE are assessed. Options under consideration for improving the approach include the use of perturbed physics

  7. Numerical study of fire whirlwind taking into account radiative heat transfer

    NASA Astrophysics Data System (ADS)

    Sakai, S.; Miyagi, N.

    2010-06-01

    The fire whirlwind is a strong swirling flow with flame and spark, which may occur in the case of, widespread fire in the urban region by an earthquake disaster or an air raid, and a large-scale fire such as a forest fire. Fire whirlwind moves and promotes spread of fire and may extend serious damage rapidly. In this study, performing the numerical analysis of fire whirlwind with respect to scale effect, it is examined whether a relationship exists between a real phenomenon and the phenomenon in the reduction model with taking into account radiative heat transfer. Three dimensional analyses are performed to investigate the thermal and flow fields by using the analytical software FLUENT6.3. It is analyzed that those swirling flow in original scale, 1/10 scale, 1/50 scale, 1/100 scale from the original brake out to vanish. As an analytical condition, parameter calculation is repeated to get the velocity of a parallel flow which is the easiest to occur the swirling flow for each reduction model, and then scale effect is discussed by comparing the velocity of the natural convection, the velocity of the parallel flow, the center pressure of the whirlwind and the continuance time of the swirling flow. The analysis model of C-character heat source model is performed as well as the analysis in L-character model, which is one of the representative example of the fire whirlwind occurred at Tokyo in the Great Kanto Earthquake (1923). The result of the numerical analysis shows that there is a scale effect to the speed of the parallel flow to generate the swirling flow.

  8. Accountability in the Ontario Cancer Services System: A Qualitative Study of System Leaders' Perspectives

    PubMed Central

    Bytautas, Jessica; Dobrow, Mark; Sullivan, Terrence; Brown, Adalsteinn

    2014-01-01

    Cancer Care Ontario (CCO), the provincial cancer agency, operates under a model of accountable governance that has been hailed as exemplary. We explored cancer system leaders' views on the balance and perceived efficacy of approaches to accountability in this context. Semi-structured interviews were conducted with 19 participants (MOHLTC=5, CCO=14). Adopting a qualitative descriptive approach, we coded data for four policy instruments used in approaches to accountability. Financial incentives are a key lever used by both parties to effect change. Cancer-specific regulations were somewhat weak, but agency-wide directives were a necessary nuisance that had great force. The effect of public reporting on mobilizing consumer sovereignty was questioned; however, transparency for its own sake was highly valued. Professionalism and stewardship, with an emphasis on trust-based partnerships and clinical engagement, were critical to CCO's success. These approaches were seen to work together, but what made each have force was reliance on professionalism and stewardship. PMID:25305388

  9. Accountability in the ontario cancer services system: a qualitative study of system leaders' perspectives.

    PubMed

    Bytautas, Jessica; Dobrow, Mark; Sullivan, Terrence; Brown, Adalsteinn

    2014-09-01

    Cancer Care Ontario (CCO), the provincial cancer agency, operates under a model of accountable governance that has been hailed as exemplary. We explored cancer system leaders' views on the balance and perceived efficacy of approaches to accountability in this context. Semi-structured interviews were conducted with 19 participants (MOHLTC=5, CCO=14). Adopting a qualitative descriptive approach, we coded data for four policy instruments used in approaches to accountability. Financial incentives are a key lever used by both parties to effect change. Cancer-specific regulations were somewhat weak, but agency-wide directives were a necessary nuisance that had great force. The effect of public reporting on mobilizing consumer sovereignty was questioned; however, transparency for its own sake was highly valued. Professionalism and stewardship, with an emphasis on trust-based partnerships and clinical engagement, were critical to CCO's success. These approaches were seen to work together, but what made each have force was reliance on professionalism and stewardship. PMID:25305388

  10. Accounting for health in climate change policies: a case study of Fiji

    PubMed Central

    Morrow, Georgina; Bowen, Kathryn

    2014-01-01

    Background Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change. Objective The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The aim of this study was to investigate to what extent the Fiji National Climate Change Policy, and a selection of relevant sectoral policies, account for these human health effects of climate change. Design The study employed a three-pronged policy analysis to evaluate: 1) the content of the Fijian National Climate Change Policy and to what extent health was incorporated within this; 2) the context within which the policy was developed; 3) the relevant processes; and 4) the actors involved. A selection of relevant sectoral policies were also analysed to assess the extent to which these included climate change and health considerations. Results The policy analysis showed that these three health impacts of climate change were only considered to a minor extent, and often indirectly, in both the Fiji National Climate Change Policy and the corresponding National Climate Change Adaptation Strategy, as well as the Public Health Act. Furthermore, supporting documents in relevant sectors including water and agriculture made no mention of climate change and health impacts. Conclusions The projected health impacts of climate change should be considered as part of reviewing the Fiji National Climate Change Policy and National Climate Change Adaptation Strategy, and the Public Health Act. In the interest of public health, this should include strategies for combating dengue fever, malnutrition, and water-borne disease. Related sectoral policies in water and agriculture should also be revised to

  11. Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems

    PubMed Central

    Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud

    2014-01-01

    Background: Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. Objectives: The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. Patients and Methods: This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Results: Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. Conclusions: There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. PMID:25763194

  12. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  13. School Accountability.

    ERIC Educational Resources Information Center

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

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

  14. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

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

  15. Partisan Differences on Higher Education Accountability Policy: A Multi-State Study of Elected State Legislators

    ERIC Educational Resources Information Center

    Morse, Andrew Q.

    2014-01-01

    Public institutions in the United States face a policy challenge to adapt to accountability expectations among a variety of stakeholders (Bogue & Hall, 2012; Thelin, 2004; Richardson & Martinez, 2009). Among the major stakeholders are state legislators who hold fiscal and policy influence over public institutions, but these leaders have…

  16. Accounting for Teamwork: A Critical Study of Group-Based Systems of Organizational Control.

    ERIC Educational Resources Information Center

    Ezzamel, Mahmoud; Willmott, Hugh

    1998-01-01

    Examines the role of accounting calculations in reorganizing manufacturing capabilities of a vertically integrated global retailing company. Introducing teamwork to replace line work extended traditional, hierarchical management control systems. Teamwork's self-managing demands contravened workers' established sense of self-identity as…

  17. Self-Study and Evaluation Guide; Section C-2; Financial Accounting and Service Reporting.

    ERIC Educational Resources Information Center

    National Accreditation Council for Agencies Serving the Blind and Visually Handicapped, New York, NY.

    In determining standards to judge an agency's performance in meeting its responsibilities to the public, two fundamental factors must be taken into consideration: (1) standards for financial accounting and service reporting must be formulated in the knowledge that variations among agencies will necessarily give rise to variations in applicability…

  18. Educating Professionals--Perceptions of the Research--Teaching Nexus in Accounting: A Case Study

    ERIC Educational Resources Information Center

    Lubbe, Ilse

    2015-01-01

    The teaching-research "nexus" has been an area of historic and ongoing controversy within universities and discussions into the nexus between teaching and research continues to expand. Within the accounting discipline, where new knowledge is perceived to be located "outside" the university, academics struggle to describe and…

  19. Harnessing Technology for School Accountability: A Case Study of Implementing a Management Information System

    ERIC Educational Resources Information Center

    Enomoto, Ernestine K.; Conley, Sharon

    2007-01-01

    Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed widespread use…

  20. Balancing Accountability and Ethics: A Case Study of an Elementary School Principal

    ERIC Educational Resources Information Center

    Hall, Dorothy Ledbetter

    2009-01-01

    In recent years, the federal No Child Left Behind (NCLB) Act has increasingly had a major impact on daily decisions in schools, especially for principals' performance. Depending on the accountability rating, schools are in jeopardy of closing, and principals and teachers are at risk of being fired (McGhee & Nelson, 2005). As a result, it is…

  1. 18 CFR 347.1 - Material to support request for newly established or changed property account depreciation studies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Material to support request for newly established or changed property account depreciation studies. 347.1 Section 347.1... REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE DEPRECIATION STUDIES § 347.1 Material to...

  2. Accounting for selection bias in association studies with complex survey data.

    PubMed

    Wirth, Kathleen E; Tchetgen Tchetgen, Eric J

    2014-05-01

    Obtaining representative information from hidden and hard-to-reach populations is fundamental to describe the epidemiology of many sexually transmitted diseases, including HIV. Unfortunately, simple random sampling is impractical in these settings, as no registry of names exists from which to sample the population at random. However, complex sampling designs can be used, as members of these populations tend to congregate at known locations, which can be enumerated and sampled at random. For example, female sex workers may be found at brothels and street corners, whereas injection drug users often come together at shooting galleries. Despite the logistical appeal, complex sampling schemes lead to unequal probabilities of selection, and failure to account for this differential selection can result in biased estimates of population averages and relative risks. However, standard techniques to account for selection can lead to substantial losses in efficiency. Consequently, researchers implement a variety of strategies in an effort to balance validity and efficiency. Some researchers fully or partially account for the survey design, whereas others do nothing and treat the sample as a realization of the population of interest. We use directed acyclic graphs to show how certain survey sampling designs, combined with subject-matter considerations unique to individual exposure-outcome associations, can induce selection bias. Finally, we present a novel yet simple maximum likelihood approach for analyzing complex survey data; this approach optimizes statistical efficiency at no cost to validity. We use simulated data to illustrate this method and compare it with other analytic techniques. PMID:24598413

  3. Study of the Effect of Education and Academic Environment on Emotional Intelligence on Accounting Students in Iran

    ERIC Educational Resources Information Center

    Salehi, Mahdi; Zadeh, Mohammadreza Abbas; Ghaderi, Alireza; Tabasi, Alaleh Zhian

    2016-01-01

    The current study aims to investigate the relation between education and academic environment on emotional intelligence of accounting students in state and non-state universities in Iran. In order to collecting data Bar-on emotional intelligence test and SCL 90 questionnaire administrated among 476 students in different subjects including…

  4. Is Test-Driven External Accountability Effective? Synthesizing the Evidence from Cross-State Causal-Comparative and Correlational Studies

    ERIC Educational Resources Information Center

    Lee, Jaekyung

    2008-01-01

    In the midst of keen controversies on the impact of high-stakes testing and test-driven external accountability policy, the more balanced and careful selection, interpretation, and use of scientific research evidence are crucial. This article offers a critical synthesis of cross-state causal-comparative and correlational studies that explored the…

  5. A STUDY OF THE EXISTING PRACTICES OF SELECTED COLLEGES AND UNIVERSITIES RELATING TO ACADEMIC RANKING OF ACCOUNTING TEACHING STAFF.

    ERIC Educational Resources Information Center

    CHAPMAN, LOWELL

    A 90 PERCENT RESPONSE FROM 143 RANDOMLY SELECTED COLLEGES AND UNIVERSITIES SHOWED A HIGH DEGREE OF CONSISTENCY IN THEIR ACADEMIC RANKING OF THE ACCOUNTING TEACHING STAFF. THE STUDY SOUGHT TO DETERMINE (1) THE INSTITUTIONS' POLICIES FOR ADVANCEMENT ABOVE THE RANK OF ASSISTANT PROFESSOR, AND (2) WHETHER FACTORS SUCH AS TEACHING EXPERIENCE,…

  6. 18 CFR 347.1 - Material to support request for newly established or changed property account depreciation studies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Material to support request for newly established or changed property account depreciation studies. 347.1 Section 347.1 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE INTERSTATE COMMERCE ACT...

  7. What Account of Science Shall We Give? a Case Study of Scientists Teaching First-Year University Subjects

    ERIC Educational Resources Information Center

    Smith, Dorothy V.; Mulhall, Pamela J.; Gunstone, Richard F.; Hart, Christina E.

    2015-01-01

    This article presents a case study of four academic scientists. These academics teach in the first year of a Bachelor of Science degree at a large research-focused Australian university that has demanded and supported a greater focus on undergraduate learning. Taken as a whole, the accounts of science that the first-year academics in this case…

  8. Student Attitude towards and Use of Powerpoint[R] Slides as Study Guides in Undergraduate Introductory Financial Accounting

    ERIC Educational Resources Information Center

    Kozub, Robert M.

    2010-01-01

    This study examines undergraduate business students' attitude towards and use of Powerpoint[R] slides provided as a supplement to class attendance, textbook reading, and other traditional course resources. A survey of students with six majors (accounting, finance, marketing, management, international business and management information systems)…

  9. Accountability Study of the Program for Trainable Mentally Retarded Children and Youth. Summary Evaluation Report 1971-72.

    ERIC Educational Resources Information Center

    Duval County School Board, Jacksonville, FL.

    Summarized are evaluation activities and results for the first year of an accountability study for trainable mentally retarded (TMR) children and youth carried out by the Duval County School Board of Jacksonville, Florida. It is explained that the evaluation design included the construction and implementation of criterion measures, statistical…

  10. Salary-Trend Study of Faculty in Accounting for the Years 1983-84 and 1986-87.

    ERIC Educational Resources Information Center

    Howe, Richard D.; Jones, James F.

    Average salary increases for 3,140 faculty in the field of accounting are reported for 1983-1984 and 1986-1987, as part of the College and University Personnel Association's annual faculty salary studies. Included are comparative data for 120,580 faculty at 167 public colleges and 235 private colleges, representing 44 academic disciplines. In…

  11. Salary-Trend Study of Faculty in Accounting for the Years 1982-83 and 1985-86.

    ERIC Educational Resources Information Center

    Howe, Richard D.; Carlton, J. Beth

    Average salary increases for 3,023 faculty in the field of accounting are reported for 1982-1983 and 1985-1986, as part of the College and University Personnel Association's annual faculty salary studies. Included are comparative data for 108,074 faculty at 174 public colleges and 193 private colleges, representing 41 academic disciplines. In…

  12. Applied Nuclear Accountability Systems: A Case Study in the System Architecture and Development of NuMAC

    SciTech Connect

    Campbell, Andrea Beth

    2004-07-01

    This is a case study of the NuMAC nuclear accountability system developed at a private fuel fabrication facility. This paper investigates nuclear material accountability and safeguards by researching expert knowledge applied in the system design and development. Presented is a system developed to detect and deter the theft of weapons grade nuclear material. Examined is the system architecture that includes: issues for the design and development of the system; stakeholder issues; how the system was built and evolved; software design, database design, and development tool considerations; security and computing ethics. (author)

  13. What is the role of individual accountability in patient safety? A multi-site ethnographic study.

    PubMed

    Aveling, Emma-Louise; Parker, Michael; Dixon-Woods, Mary

    2016-02-01

    An enduring debate concerns how responsibility for patient safety should be distributed between organisational systems and individual professionals. Though rule-based, calculus-like approaches intended to support a 'just culture' have become popular, they perpetuate an asocial and atomised account. In this article, we use insights from practice theory--which sees organisational phenomena as accomplished in everyday actions, with individual agency and structural conditions as a mutually constitutive, dynamic duality--along with contributions from the political science and ethics literature as a starting point for analysis. Presenting ethnographic data from five hospitals, three in one high-income country and two in low-income countries, we offer an empirically informed, normative rethinking of the role of personal accountability, identifying the collective nature of the healthcare enterprise and the extent to which patient safety depends on contributions from many hands. We show that moral responsibility for actions and behaviours is an irreducible element of professional practice, but that individuals are not somehow 'outside' and separate from 'systems': they create, modify and are subject to the social forces that are an inescapable feature of any organisational system; each element acts on the other. Our work illustrates starkly the structuring effects of the broader institutional and socioeconomic context on opportunities to 'be good'. These findings imply that one of the key responsibilities of organisations and wider institutions in relation to patient safety is the fostering of the conditions of moral community. PMID:26537016

  14. Making great leaps forward: Accounting for detectability in herpetological field studies

    USGS Publications Warehouse

    Mazerolle, Marc J.; Bailey, Larissa L.; Kendall, William L.; Royle, J. Andrew; Converse, Sarah J.; Nichols, James D.

    2007-01-01

    Detecting individuals of amphibian and reptile species can be a daunting task. Detection can be hindered by various factors such as cryptic behavior, color patterns, or observer experience. These factors complicate the estimation of state variables of interest (e.g., abundance, occupancy, species richness) as well as the vital rates that induce changes in these state variables (e.g., survival probabilities for abundance; extinction probabilities for occupancy). Although ad hoc methods (e.g., counts uncorrected for detection, return rates) typically perform poorly in the face of no detection, they continue to be used extensively in various fields, including herpetology. However, formal approaches that estimate and account for the probability of detection, such as capture-mark-recapture (CMR) methods and distance sampling, are available. In this paper, we present classical approaches and recent advances in methods accounting for detectability that are particularly pertinent for herpetological data sets. Through examples, we illustrate the use of several methods, discuss their performance compared to that of ad hoc methods, and we suggest available software to perform these analyses. The methods we discuss control for imperfect detection and reduce bias in estimates of demographic parameters such as population size, survival, or, at other levels of biological organization, species occurrence. Among these methods, recently developed approaches that no longer require marked or resighted individuals should be particularly of interest to field herpetologists. We hope that our effort will encourage practitioners to implement some of the estimation methods presented herein instead of relying on ad hoc methods that make more limiting assumptions.

  15. From the Great State to the Great Beyond: A Case Study of How the Study Abroad Experience Prepares Accounting Students to Work in a Global Economy

    ERIC Educational Resources Information Center

    Pernsteiner, Aimee

    2013-01-01

    The purpose of this study was to understand the study abroad experience, as it relates to employment, from multiple perspectives in order to gain insight into how the study abroad experience prepares accounting students to work in a global economy. Studying abroad has been recognized at the national level as an important component to…

  16. What Account of Science Shall We Give? A Case Study of Scientists Teaching First-year University Subjects

    NASA Astrophysics Data System (ADS)

    Smith, Dorothy V.; Mulhall, Pamela J.; Gunstone, Richard F.; Hart, Christina E.

    2015-06-01

    This article presents a case study of four academic scientists. These academics teach in the first year of a Bachelor of Science degree at a large research-focused Australian university that has demanded and supported a greater focus on undergraduate learning. Taken as a whole, the accounts of science that the first-year academics in this case study gave, and which they are presenting to their students, challenge the images of science and scientists typically presented in school science curricula. Using Roberts' heuristic of Vision 1 and Vision 2 for the broad purposes of learning science, we consider various accounts given of science by these academic scientists and consider how science might appear to a student who takes all four of their subjects.

  17. A Chaotic Home Environment Accounts for the Association between Respect for Rules Disposition and Reading Comprehension: A Twin Study

    PubMed Central

    Taylor, Jeanette; Hart, Sara A.

    2014-01-01

    This study examined the association between socioemotional dispositions from the developmental propensity model and reading comprehension and whether those associations could be accounted for by level of chaos in the home. Data from 342 monozygotic and 333 same-sex dizygotic twin pairs age 7-13 years were used. A parent rated the twins on sympathy, respect for rules, negative emotionality, and daring and level of chaos in the twins’ home. Reading comprehension was measured using a state-wide school assessment. Only respect for rules significantly and uniquely predicted reading comprehension. Biometric models indicated that respect for rules was positively associated with reading comprehension via the shared environment and home chaos accounted for a significant amount of that shared environmental variance even after controlling for family income. Children with higher respect for rules have better reading comprehension scores in school and this relationship owes partly to the level of chaos in the family home. PMID:25328362

  18. A Chaotic Home Environment Accounts for the Association between Respect for Rules Disposition and Reading Comprehension: A Twin Study.

    PubMed

    Taylor, Jeanette; Hart, Sara A

    2014-10-01

    This study examined the association between socioemotional dispositions from the developmental propensity model and reading comprehension and whether those associations could be accounted for by level of chaos in the home. Data from 342 monozygotic and 333 same-sex dizygotic twin pairs age 7-13 years were used. A parent rated the twins on sympathy, respect for rules, negative emotionality, and daring and level of chaos in the twins' home. Reading comprehension was measured using a state-wide school assessment. Only respect for rules significantly and uniquely predicted reading comprehension. Biometric models indicated that respect for rules was positively associated with reading comprehension via the shared environment and home chaos accounted for a significant amount of that shared environmental variance even after controlling for family income. Children with higher respect for rules have better reading comprehension scores in school and this relationship owes partly to the level of chaos in the family home. PMID:25328362

  19. Accountability and Discipline in Classroom Management: Case Study--Jarash-Jordan

    ERIC Educational Resources Information Center

    Magableh, Atef Yusuf; Hawamdeh, Basim Ali

    2007-01-01

    This study aimed at identification of the undesired student's behaviors, which are investigated, by teachers and the strategies followed by beginning teachers in classroom discipline at the schools of Jarash government-Jordan. To achieve the aim of the study, both researchers used the organized interviews; size of the sample was 50 male and female…

  20. 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…

  1. 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:…

  2. A Study on Applying the Concept of Innovation Management to Accounting Curriculum

    ERIC Educational Resources Information Center

    Cheng, Kai-Wen

    2008-01-01

    This study introduces the concept of innovation management into curriculum design through a 4-month teaching project. Through this process, constant review and modification, and continuous analyses and verifications, two conclusions were obtained: (1) The design of teaching content should be oriented to thinking, sharing, and transfer of learning;…

  3. Training Library Work Study Students for Academic Credit: A Way To Address the Accountability Factor.

    ERIC Educational Resources Information Center

    Rothlisberg, Allen P.

    Work study students at Northland Pioneer College's Learning Resource Centers in Arizona are required to take a one-unit class entitled Learning Resource Center Survival Skills. Students who successfully complete the course will have mastered 18 skills needed to perform their duties at the resource centers. Assignment of a grade for this course…

  4. Accounting for the Full Cost of Research. A Study of Indirect Costs.

    ERIC Educational Resources Information Center

    Zuiches, James J.; Vallely, Rebecca

    Faculty and administrative concern over the rising indirect cost rates at Cornell University (New York) precipitated this study, focusing on research funding and the expenses not easily identifiable with specific projects. Some of the questions addressed include: what are the costs, who pays for them, and which arrangements, policies,…

  5. Chemeketa's Accountability Defined: A Study of the Costs and Benefits of Nine Vocational-Technical Programs.

    ERIC Educational Resources Information Center

    Moore, George R.; Woodnutt, Tom

    The purpose of this report is to present the background and findings of a study conducted at Chemeketa Community College (CCC) during 1978-79 in which survey information gathered from former students and their employers was applied to a cost-benefit model to determine the usefulness of nine vocational programs. These programs were early childhood…

  6. Social Studies Teachers in an Evaluative Role: The Peer Evaluator Experience in the Accountability Era

    ERIC Educational Resources Information Center

    Ford, Martha B.

    2013-01-01

    As the evaluation of teachers becomes prominent in the current climate of educational reform, the details of teacher evaluation systems become important. The goal of the research was to gain perspective about a little-studied group key in education reform efforts to improve teacher evaluation--the peer evaluator. Teachers serving as peer…

  7. A Comparative Study of the Critical Thinking Skills among the Students of Accounting and Software in the Female Technical and Vocational University in the City of Borojerd

    ERIC Educational Resources Information Center

    Bagheri, Mahdi; Nowrozi, Reza Ali

    2015-01-01

    The purpose of this study is to compare the critical thinking skills among the students of accounting and software in the female technical and vocational university in the city of Borojerd. This study is a descriptive-comparative research. The statistical population of this study includes the female students of accounting and software in the…

  8. Analyzing Clustered Data: Why and How to Account for Multiple Observations Nested within a Study Participant?

    PubMed

    Moen, Erika L; Fricano-Kugler, Catherine J; Luikart, Bryan W; O'Malley, A James

    2016-01-01

    A conventional study design among medical and biological experimentalists involves collecting multiple measurements from a study subject. For example, experiments utilizing mouse models in neuroscience often involve collecting multiple neuron measurements per mouse to increase the number of observations without requiring a large number of mice. This leads to a form of statistical dependence referred to as clustering. Inappropriate analyses of clustered data have resulted in several recent critiques of neuroscience research that suggest the bar for statistical analyses within the field is set too low. We compare naïve analytical approaches to marginal, fixed-effect, and mixed-effect models and provide guidelines for when each of these models is most appropriate based on study design. We demonstrate the influence of clustering on a between-mouse treatment effect, a within-mouse treatment effect, and an interaction effect between the two. Our analyses demonstrate that these statistical approaches can give substantially different results, primarily when the analyses include a between-mouse treatment effect. In a novel analysis from a neuroscience perspective, we also refine the mixed-effect approach through the inclusion of an aggregate mouse-level counterpart to a within-mouse (neuron level) treatment as an additional predictor by adapting an advanced modeling technique that has been used in social science research and show that this yields more informative results. Based on these findings, we emphasize the importance of appropriate analyses of clustered data, and we aim for this work to serve as a resource for when one is deciding which approach will work best for a given study. PMID:26766425

  9. Accounting for phylogenetic uncertainty in comparative studies of evolution and adaptation

    NASA Astrophysics Data System (ADS)

    Pagel, Mark; Lutzoni, Francois

    We describe the application of Markov Chain Monte Carlo (MCMC) methods to two fundamental problems in evolutionary biology. Evolutionary biologists frequently wish to investigate the evolution of traits across a range of species. This is known as a comparative study. Comparative studies require constructing a phylogeny of the species and then investigating the evolutionary transitions in the trait on that phylogeny. A difficulty with this approach is that phylogenies themselves are sel dom known with certainty and different phylogenies can give different answers to the comparative hypotheses. MCMC methods make it possible to avoid both of these problems by constructing a random sample of phylogenies from the universe of possible phylogenetic trees for a given data set. Once this sample is obtained the comparative hypotheses can be investigated separately in each tree in the MCMC sample. Given the statistical properties of the sample of trees - trees are sampled in proportion to the probab ility under a model of evolution - the combined results across trees can be interpreted as being independent of the underlying phylogeny. Thus, investigators can test comparative hypotheses without the real concern that results are valid only for the particular tree used in the investigation. We illustrate these ideas with an example from the evolution of lichen formation in fungi.

  10. Place-based pedagogy in the era of accountability: An action research study

    NASA Astrophysics Data System (ADS)

    Saracino, Peter C.

    Today's most common method of teaching biology---driven by calls for standardization and high-stakes testing---relies on a standards-based, de-contextualized approach to education. This results in "one size fits all" curriculums that ignore local contexts relevant to students' lives, discourage student engagement and ultimately work against a deep and lasting understanding of content. In contrast, place-based education---a pedagogical paradigm grounded in situated cognition and the progressive education tradition of John Dewey---utilizes the community as an integrating context for learning. It encourages the growth of school-community partnerships with an eye towards raising student achievement while also drawing students into the economic, political, social and ecological life of their communities. Such an approach seeks to provide students with learning experiences that are both academically significant and valuable to their communities. This study explores how high school science teachers can capitalize on the rich affordances offered by a place-based approach despite the constraints imposed by a state-mandated curriculum and high-stakes testing. Using action research, I designed, implemented, evaluated and refined an intervention that grounded a portion of a Living Environment high school course I teach in a place-based experience. This experience served as a unique anchoring event to contextualize students' learning of other required core topics. The overarching question framing this study is: How can science teachers capitalize on the rich affordances offered by a place-based approach despite the constraints imposed by a state-mandated curriculum and high-stakes testing? The following more specific questions were explored within the context of the intervention: (1) Which elements of the place-based paradigm could I effectively integrate into a Living Environment course? (2) In what ways would this integration impact students' interest? (3) In what ways would

  11. Sensitivity and uncertainty in crop water footprint accounting: a case study for the Yellow River Basin

    NASA Astrophysics Data System (ADS)

    Zhuo, L.; Mekonnen, M. M.; Hoekstra, A. Y.

    2014-01-01

    Water Footprint Assessment is a quickly growing field of research, but as yet little attention has been paid to the uncertainties involved. This study investigates the sensitivity of water footprint estimates to changes in important input variables and quantifies the size of uncertainty in water footprint estimates. The study focuses on the green (from rainfall) and blue (from irrigation) water footprint of producing maize, soybean, rice, and wheat in the Yellow River Basin in the period 1996-2005. A grid-based daily water balance model at a 5 by 5 arcmin resolution was applied to compute green and blue water footprints of the four crops in the Yellow River Basin in the period considered. The sensitivity and uncertainty analysis focused on the effects on water footprint estimates at basin level (in m3 t-1) of four key input variables: precipitation (PR), reference evapotranspiration (ET0), crop coefficient (Kc), and crop calendar. The one-at-a-time method was carried out to analyse the sensitivity of the water footprint of crops to fractional changes of individual input variables. Uncertainties in crop water footprint estimates were quantified through Monte Carlo simulations. The results show that the water footprint of crops is most sensitive to ET0 and Kc, followed by crop calendar and PR. Blue water footprints were more sensitive to input variability than green water footprints. The smaller the annual blue water footprint, the higher its sensitivity to changes in PR, ET0, and Kc. The uncertainties in the total water footprint of a crop due to combined uncertainties in climatic inputs (PR and ET0) were about ±20% (at 95% confidence interval). The effect of uncertainties in ET0 was dominant compared to that of precipitation. The uncertainties in the total water footprint of a crop as a result of combined key input uncertainties were on average ±26% (at 95% confidence level). The sensitivities and uncertainties differ across crop types, with highest sensitivities

  12. Sensitivity and uncertainty in crop water footprint accounting: a case study for the Yellow River basin

    NASA Astrophysics Data System (ADS)

    Zhuo, L.; Mekonnen, M. M.; Hoekstra, A. Y.

    2014-06-01

    Water Footprint Assessment is a fast-growing field of research, but as yet little attention has been paid to the uncertainties involved. This study investigates the sensitivity of and uncertainty in crop water footprint (in m3 t-1) estimates related to uncertainties in important input variables. The study focuses on the green (from rainfall) and blue (from irrigation) water footprint of producing maize, soybean, rice, and wheat at the scale of the Yellow River basin in the period 1996-2005. A grid-based daily water balance model at a 5 by 5 arcmin resolution was applied to compute green and blue water footprints of the four crops in the Yellow River basin in the period considered. The one-at-a-time method was carried out to analyse the sensitivity of the crop water footprint to fractional changes of seven individual input variables and parameters: precipitation (PR), reference evapotranspiration (ET0), crop coefficient (Kc), crop calendar (planting date with constant growing degree days), soil water content at field capacity (Smax), yield response factor (Ky) and maximum yield (Ym). Uncertainties in crop water footprint estimates related to uncertainties in four key input variables: PR, ET0, Kc, and crop calendar were quantified through Monte Carlo simulations. The results show that the sensitivities and uncertainties differ across crop types. In general, the water footprint of crops is most sensitive to ET0 and Kc, followed by the crop calendar. Blue water footprints were more sensitive to input variability than green water footprints. The smaller the annual blue water footprint is, the higher its sensitivity to changes in PR, ET0, and Kc. The uncertainties in the total water footprint of a crop due to combined uncertainties in climatic inputs (PR and ET0) were about ±20% (at 95% confidence interval). The effect of uncertainties in ET0was dominant compared to that of PR. The uncertainties in the total water footprint of a crop as a result of combined key input

  13. Statistical study of the geoefficiency of ICME events by accounting for their structure

    NASA Astrophysics Data System (ADS)

    Benacquista, Remi; Rochel, Sandrine

    2016-04-01

    In this study, we focus on the characteristics of ICME events as well as their efficiency to perturb the terrestrial magnetosphere. To do so, multi-epoch Superposed Epoch Analysis are used on a list of 306 events observed between 1998 and 2006. By applying it on three solar wind parameters (magnetic field, pressure and speed) and two magnetic indices (SYMH and AE), our method allows to observe the respective impact of shocks, sheaths and ICMEs and their combined effects on the magnetosphere. Moreover, since ICMEs tend to follow one another, we enlighten the effects of sequences of events. Our results show that the presence of a shock drive the geoefficiency of ICMEs events. If there is not, the events are expected to induce only weak or moderate magnetic storms. In the opposite case, the structure of ICMEs play a crucial role in the efficiency of the events. It is shown that, depending on their polarity, MCs are much more efficient than complex ejecta and that sequences of events increase their ability to perturb the magnetosphere. Statistical results show that complex ejecta preceded by a shock are more likely to occurs. In the meantime, shock-associated magnetic clouds involved in a sequence of events are the most disturbing structure for the magnetosphere.

  14. Comparison of Methods to Account for Implausible Reporting of Energy Intake in Epidemiologic Studies

    PubMed Central

    Rhee, Jinnie J.; Sampson, Laura; Cho, Eunyoung; Hughes, Michael D.; Hu, Frank B.; Willett, Walter C.

    2015-01-01

    In a recent article in the American Journal of Epidemiology by Mendez et al. (Am J Epidemiol. 2011;173(4):448–458), the use of alternative approaches to the exclusion of implausible energy intakes led to significantly different cross-sectional associations between diet and body mass index (BMI), whereas the use of a simpler recommended criteria (<500 and >3,500 kcal/day) yielded no meaningful change. However, these findings might have been due to exclusions made based on weight, a primary determinant of BMI. Using data from 52,110 women in the Nurses' Health Study (1990), we reproduced the cross-sectional findings of Mendez et al. and compared the results from the recommended method with those from 2 weight-dependent alternative methods (the Goldberg method and predicted total energy expenditure method). The same 3 exclusion criteria were then used to examine dietary variables prospectively in relation to change in BMI, which is not a direct function of attained weight. We found similar associations using the 3 methods. In a separate cross-sectional analysis using biomarkers of dietary factors, we found similar correlations for intakes of fatty acids (n = 439) and carotenoids and retinol (n = 1,293) using the 3 methods for exclusions. These results do not support the general conclusion that use of exclusion criteria based on the alternative methods might confer an advantage over the recommended exclusion method. PMID:25656533

  15. Physical Energy Accounting in California: A Case Study of Cellulosic Ethanol Production

    SciTech Connect

    Coughlin, Katie; Fridley, David

    2008-07-17

    California's target for greenhouse gas reduction in part relies on the development of viable low-carbon fuel alternatives to gasoline. It is often assumed that cellulosic ethanol--ethanol made from the structural parts of a plant and not from the food parts--will be one of these alternatives. This study examines the physical viability of a switchgrass-based cellulosic ethanol industry in California from the point of view of the physical requirements of land, water, energy and other material use. Starting from a scenario in which existing irrigated pastureland and fiber-crop land is converted to switchgrass production, the analysis determines the total acreage and water supply available and the resulting total biofuel feedstock output under different assumed yields. The number and location of cellulosic ethanol biorefineries that can be supported is also determined, assuming that the distance from field to biorefinery would be minimized. The biorefinery energy input requirement, available energy from the fraction of biomass not converted to ethanol, and energy output is calculated at various levels of ethanol yields, making different assumptions about process efficiencies. The analysis shows that there is insufficient biomass (after cellulose separation and fermentation into ethanol) to provide all the process energy needed to run the biorefinery; hence, the purchase of external energy such as natural gas is required to produce ethanol from switchgrass. The higher the yield of ethanol, the more external energy is needed, so that the net gains due to improved process efficiency may not be positive. On 2.7 million acres of land planted in switchgrass in this scenario, the switchgrass outputproduces enough ethanol to substitute for only 1.2 to 4.0percent of California's gasoline consumption in 2007.

  16. CALiPER Exploratory Study: Accounting for Uncertainty in Lumen Measurements

    SciTech Connect

    Bergman, Rolf; Paget, Maria L.; Richman, Eric E.

    2011-03-31

    With a well-defined and shared understanding of uncertainty in lumen measurements, testing laboratories can better evaluate their processes, contributing to greater consistency and credibility of lighting testing a key component of the U.S. Department of Energy (DOE) Commercially Available LED Product Evaluation and Reporting (CALiPER) program. Reliable lighting testing is a crucial underlying factor contributing toward the success of many energy-efficient lighting efforts, such as the DOE GATEWAY demonstrations, Lighting Facts Label, ENERGY STAR® energy efficient lighting programs, and many others. Uncertainty in measurements is inherent to all testing methodologies, including photometric and other lighting-related testing. Uncertainty exists for all equipment, processes, and systems of measurement in individual as well as combined ways. A major issue with testing and the resulting accuracy of the tests is the uncertainty of the complete process. Individual equipment uncertainties are typically identified, but their relative value in practice and their combined value with other equipment and processes in the same test are elusive concepts, particularly for complex types of testing such as photometry. The total combined uncertainty of a measurement result is important for repeatable and comparative measurements for light emitting diode (LED) products in comparison with other technologies as well as competing products. This study provides a detailed and step-by-step method for determining uncertainty in lumen measurements, working closely with related standards efforts and key industry experts. This report uses the structure proposed in the Guide to Uncertainty Measurements (GUM) for evaluating and expressing uncertainty in measurements. The steps of the procedure are described and a spreadsheet format adapted for integrating sphere and goniophotometric uncertainty measurements is provided for entering parameters, ordering the information, calculating intermediate

  17. A Study of Elementary Principals' Perceptions of Accountability and Leadership in an Era of High Stakes Testing

    ERIC Educational Resources Information Center

    Mckoy, Essie Manley

    2012-01-01

    The most significant pressures facing school principals in this decade are accountability and the need for them to lead effectively. To better understand these challenges, the purpose of this research was to ascertain some of the perceptions of elementary school principals toward accountability, examine how accountability has affected their…

  18. Perceived Health System Causes of Obstetric Fistula from Accounts of Affected Women in Rural Tanzania: A Qualitative Study.

    PubMed

    Mselle, Lilian T; Kohi, Thecla W

    2015-03-01

    Obstetric fistula is still a major problem in low income countries. While its main cause is untreated obstructed labour, misconceptions about it still persist. This study aimed at exploring and describing perceived health system causes of obstetric fistula from women affected by it in rural Tanzania. This exploratory qualitative study included twenty-eight women affected by obstetric fistula. Semi structured interviews and focus group discussions were held and thematic analysis used to analyse perceived health system causes of obstetric fistula from women's account. Perceived health system causes of obstetric fistula fundamentally reflected the poor quality of obstetric care women received at health care facilities relating to staff unaccountability, late referral, and torture by nurses. The women's perception emphasizes the importance of improving the quality of obstetric care provided by health care providers in health care facilities. PMID:26103702

  19. Taking the heterogeneity of citizens into account: flood risk communication in coastal cities - a case study of Bremen

    NASA Astrophysics Data System (ADS)

    Martens, T.; Garrelts, H.; Grunenberg, H.; Lange, H.

    2009-11-01

    The likely manifestations of climate change like flood hazards are prominent topics in public communication. This can be shown by media analysis and questionnaire data. However, in the case of flood risks an information gap remains resulting in misinformed citizens who probably will not perform the necessary protective actions when an emergency occurs. This paper examines more closely a newly developed approach to flood risk communication that takes the heterogeneity of citizens into account and aims to close this gap. The heterogeneity is analysed on the meso level regarding differences in residential situation as well as on the micro level with respect to risk perception and protective actions. Using the city of Bremen as a case study, empirical data from n=831 respondents were used to identify Action Types representing different states of readiness for protective actions in view of flood risks. These subpopulations can be provided with specific information to meet their heterogeneous needs for risk communication. A prototype of a computer-based information system is described that can produce and pass on such tailored information. However, such an approach to risk communication has to be complemented by meso level analysis which takes the social diversity of subpopulations into account. Social vulnerability is the crucial concept for understanding the distribution of resources and capacities among different social groups. We therefore recommend putting forums and organisations into place that can mediate between the state and its citizens.

  20. 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…

  1. A Comparative Study of the Effect of Web-Based versus In-Class Textbook Ethics Instruction on Accounting Students' Propensity to Whistle-Blow

    ERIC Educational Resources Information Center

    McManus, Lisa; Subramaniam, Nava; James, Wendy

    2012-01-01

    The authors examined whether accounting students' propensity to whistle-blow differed between those instructed through a web-based teaching module and those exposed to a traditional in-class textbook-focused approach. A total of 156 students from a second-year financial accounting course participated in the study. Ninety students utilized the…

  2. Bayesian analysis on meta-analysis of case-control studies accounting for within-study correlation.

    PubMed

    Chen, Yong; Chu, Haitao; Luo, Sheng; Nie, Lei; Chen, Sining

    2015-12-01

    In retrospective studies, odds ratio is often used as the measure of association. Under independent beta prior assumption, the exact posterior distribution of odds ratio given a single 2 × 2 table has been derived in the literature. However, independence between risks within the same study may be an oversimplified assumption because cases and controls in the same study are likely to share some common factors and thus to be correlated. Furthermore, in a meta-analysis of case-control studies, investigators usually have multiple 2 × 2 tables. In this article, we first extend the published results on a single 2 × 2 table to allow within study prior correlation while retaining the advantage of closed-form posterior formula, and then extend the results to multiple 2 × 2 tables and regression setting. The hyperparameters, including within study correlation, are estimated via an empirical Bayes approach. The overall odds ratio and the exact posterior distribution of the study-specific odds ratio are inferred based on the estimated hyperparameters. We conduct simulation studies to verify our exact posterior distribution formulas and investigate the finite sample properties of the inference for the overall odds ratio. The results are illustrated through a twin study for genetic heritability and a meta-analysis for the association between the N-acetyltransferase 2 (NAT2) acetylation status and colorectal cancer. PMID:22143403

  3. Rational accountability and rational autonomy in academic practice: An extended case study of the communicative ethic of interdisciplinary science

    NASA Astrophysics Data System (ADS)

    Robertson, Susan Margaret

    The dissertation investigates the interaction of rational accountability and rational autonomy in interdisciplinary science within the lifeworld of the university. It focuses on the cultural, social and motivational forces that university researchers draw on, and develop, to constitute and regulate interdisciplinary science. Findings are analyzed within an applied critical social theory framework that attends to the interaction of instrumental and communicative rational action within the public spaces that constitute the lifeworld of the university as a public sphere in society. The research raises questions of how academics practice interdisciplinary science and how these practices relate to the reproduction of the regulative ideal of the university as a community that practices public reason. The conceptual framework informing the research is Habermas' (1984) theory of communicative action. Using Burawoy's (1991) extended case study method as an operational strategy, two modes of constituting and regulating interdisciplinary science were found. Instrumental rational modes dominated in social contexts of interdisciplinary science where consensus on the normative goals and purposes of rational academic action were pre-existing and pre-supposed by participants. Communicative rational modes dominated in social contexts of interdisciplinary science where the normative goals and purposes of rational academic action entered a contested domain. Endorsements for interdisciplinary science policies are coinciding with demands for increased accountability and relevance of Canada's university system. At the same time that the university system must respond to external demands, it must reproduce itself as a public institution open to the discursive redemption of factual and normative validity claims. The study found that academics participate in, but also contest the instrumental regulation of academic inquiry and conduct by using their constitutional autonomy and freedom to

  4. The Impact of Unstructured Case Studies on Surface Learners: A Study of Second-Year Accounting Students

    ERIC Educational Resources Information Center

    Wynn-Williams, Kate; Beatson, Nicola; Anderson, Cameron

    2016-01-01

    The empirical study described here uses the R-SPQ-2F questionnaire [Biggs, J., Kember, D., & Leung, D. Y. (2001). The revised two-factor study process questionnaire: R-SPQ-2F. "British Journal of Educational Psychology," 71(1), 133-149] to test deep and surface approaches to learning in a university intermediate-level accounting…

  5. Automated quantification of myocardial infarction from MR images by accounting for partial volume effects: animal, phantom, and human study.

    PubMed

    Heiberg, Einar; Ugander, Martin; Engblom, Henrik; Götberg, Matthias; Olivecrona, Göran K; Erlinge, David; Arheden, Håkan

    2008-02-01

    Ethics committees approved human and animal study components; informed written consent was provided (prospective human study [20 men; mean age, 62 years]) or waived (retrospective human study [16 men, four women; mean age, 59 years]). The purpose of this study was to prospectively evaluate a clinically applicable method, accounting for the partial volume effect, to automatically quantify myocardial infarction from delayed contrast material-enhanced magnetic resonance images. Pixels were weighted according to signal intensity to calculate infarct fraction for each pixel. Mean bias +/- variability (or standard deviation), expressed as percentage left ventricular myocardium (%LVM), were -0.3 +/- 1.3 (animals), -1.2 +/- 1.7 (phantoms), and 0.3 +/- 2.7 (patients), respectively. Algorithm had lower variability than dichotomous approach (2.7 vs 7.7 %LVM, P < .01) and did not differ from interobserver variability for bias (P = .31) or variability (P = .38). The weighted approach provides automatic quantification of myocardial infarction with higher accuracy and lower variability than a dichotomous algorithm. PMID:18055873

  6. Developing a service user facilitated, interactive case study--a reflective and evaluative account of a teaching method.

    PubMed

    Ward, Lisa J; Padgett, Kath

    2012-02-01

    This article describes the development and ongoing evaluation of a method of service user facilitated case study in health and social care education in a U.K. University. An action research approach (Norton 2009) has been used in which the aim of the work is to improve personal practice with the aim of enhancing the student experience. The paper is written from the perspective of the service user with support from an academic colleague. The paper describes how a narrative monologue, over time is developed into an interactive case study. In draws upon literature from service user involvement, case study and pedagogic action research. The research group are health and social care students both under and post-graduates. Analysis is via a session evaluation form. Thematic analysis draws out key themes. Firstly that first person accounts have a reasonance and interest with students. Secondly that the built in thinking time helps students to develop their reflection and critical thinking skills. Furthermore a theme emerges on how the technique supports students with their future careers. Finally the author reflects on how the approach enables the development of teaching practice and enhanced student learning. PMID:22036271

  7. 10% Tumor Diameter Shrinkage on the First Follow-Up Computed Tomography Predicts Clinical Outcome in Patients With Advanced Renal Cell Carcinoma Treated With Angiogenesis Inhibitors: A Follow-Up Validation Study

    PubMed Central

    Franchetti, Yoko; Nishino, Mizuki; Fay, André P.; Ramaiya, Nikhil; Van den Abbeele, Annick D.; Choueiri, Toni K.

    2014-01-01

    Background. Vascular endothelial growth factor (VEGF)-targeted agents are standard therapies for metastatic renal cell carcinoma (mRCC), associated with variable tumor shrinkage. Response Evaluation Criteria in Solid Tumors (RECIST) is of limited utility in this setting, and other imaging changes are sought to reliably predict outcome early. We aim to validate 10% tumor shrinkage as the best early indicator of outcome. Methods. In this institutional review board-approved, Health Insurance Portability and Accountability Act-compliant study, 66 mRCC patients with 165 lesions on clinical trials of VEGF-targeted agents underwent thoracic and abdominal computed tomography at baseline and at first follow-up after therapy. Measurements were performed according to RECIST and tumor shrinkage of ≥10% decrease in sum of the longest diameter (−10%SLD). Correlation with time-to-treatment failure (TTF) and overall survival (OS) were compared and stratified by response to the radiologic criteria. Receiver-operating characteristics (ROC) analysis yielded the optimal threshold change in SLD, defining patients with prolonged survival. Results. More than −10%SLD significantly differentiated responders from nonresponders (median TTF 8.4 vs. 4.1 months, p = .001), whereas partial response by RECIST did not (median TTF 6.9 vs. 5.5 months in responders vs. nonresponders, p = .34). −10%SLD was also significantly predictive of OS (median OS 35.1 vs. 15.0 months in responders vs. nonresponders, p = .003). ROC curve analysis yielded −9.3% in SLD as the optimal threshold for response/no response. Conclusion. Ten percent tumor shrinkage is validated as a reliable early predictor of outcome in mRCC patients receiving VEGF-targeted therapies and may provide a practical measure to guide therapeutic decisions. PMID:24755461

  8. Nexus of Learning Style with Satisfaction and Success of Accounting Students: A Cross-Cultural Study at an Australian University

    ERIC Educational Resources Information Center

    Islam, Jesmin; Rahman, Azizur; Boland, Gregory

    2011-01-01

    This paper examines the associations of cultural factors and learning styles with the satisfaction and success of undergraduate accounting students in Australia. Using a structured questionnaire, responses from 189 students were collected randomly from domestic and international students enrolled in an accounting programme at the University of…

  9. Collaborative Teaching in a Linguistically and Culturally Diverse Higher Education Setting: A Case Study of a Postgraduate Accounting Program

    ERIC Educational Resources Information Center

    Evans, Elaine; Tindale, Jen; Cable, Dawn; Mead, Suzanne Hamil

    2009-01-01

    The Language for Professional Communication in Accounting project has changed teaching practice in a linguistically and culturally diverse postgraduate accounting program at Macquarie University in Australia. This paper reflects on the project's interdisciplinary and collaborative approach to diversity in the classroom by tracing its growth and…

  10. A New Approach to Account for the Correlations among Single Nucleotide Polymorphisms in Genome-Wide Association Studies

    PubMed Central

    Chen, Zhongxue; Liu, Qingzhong

    2011-01-01

    In genetic association studies, such as genome-wide association studies (GWAS), the number of single nucleotide polymorphisms (SNPs) can be as large as hundreds of thousands. Due to linkage disequilibrium, many SNPs are highly correlated; assuming they are independent is not valid. The commonly used multiple comparison methods, such as Bonferroni correction, are not appropriate and are too conservative when applied to GWAS. To overcome these limitations, many approaches have been proposed to estimate the so-called effective number of independent tests to account for the correlations among SNPs. However, many current effective number estimation methods are based on eigenvalues of the correlation matrix. When the dimension of the matrix is large, the numeric results may be unreliable or even unobtainable. To circumvent this obstacle and provide better estimates, we propose a new effective number estimation approach which is not based on the eigenvalues. We compare the new method with others through simulated and real data. The comparison results show that the proposed method has very good performance. PMID:21849789

  11. 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…

  12. USING FULL-COST ACCOUNTING METHODOLOGY FOR INTEGRATED WASTE MANAGEMENT - CASE STUDIES (SYSTEMS ANALYSIS BRANCH, SUSTAINABLE TECHNOLOGY DIVISION, NRMRL)

    EPA Science Inventory

    A computer-based support tool employing the full-cost accounting methodology was developed to assist state and local governments in evaluations of MSW options to reduce costs and life-cycle environmental burdens. However, local communities need practical guidelines for using thes...

  13. How Do Trained Raters Take Context Factors into Account When Assessing GP Trainee Communication Performance? An Exploratory, Qualitative Study

    ERIC Educational Resources Information Center

    Essers, Geurt; Dielissen, Patrick; van Weel, Chris; van der Vleuten, Cees; van Dulmen, Sandra; Kramer, Anneke

    2015-01-01

    Communication assessment in real-life consultations is a complex task. Generic assessment instruments help but may also have disadvantages. The generic nature of the skills being assessed does not provide indications for context-specific behaviour required in practice situations; context influences are mostly taken into account implicitly. Our…

  14. Simple-Minded Accountability Measures Create Failing Schools in Disadvantaged Contexts: A Case Study of a Swedish Junior High School

    ERIC Educational Resources Information Center

    Allodi, Mara Westling

    2013-01-01

    The principles of new public management -- market mechanisms, accountability and standards -- have been applied in the education system. These methods are supposed to increase efficiency, but there is also a risk of negative consequences from the services provided if the measures of performance target a reduced range of goals, ignore relevant…

  15. Salary-Trend Study of Faculty in Accounting for the Years 1984-85 and 1987-88.

    ERIC Educational Resources Information Center

    Howe, Richard D.; Jones, James F.

    A summary of the overall average salary increases in the field of accounting from the baseline year 1984-85 to the trend year 1987-88 for both public and private institutions is noted. These data are compared with 44 other academic disciplines/major fields. Since 1982-83, the College and University Personnel Association (CUPA) in Washington, D.C.…

  16. IFRS Knowledge, Skills, and Abilities: A Follow-up Study of Employer Expectations for Undergraduate Accounting Majors

    ERIC Educational Resources Information Center

    Yoon, Sung Wook; Vedd, Rishma; Jones, Christopher Gil

    2013-01-01

    Although the most recent International Financial Reporting Standards (IFRS) work plan report from the U.S. Securities and Exchange Commission no longer includes a timetable for the U.S. adoption of global financial accounting standards, experts predict that the United States will transition to some form of convergence later this decade. In…

  17. 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…

  18. University versus Practice: A Pilot Study to Identify Skills Shortages That Exist in First-Year Trainee Accountants in South Africa

    ERIC Educational Resources Information Center

    van Romburgh, Henriëtte; van der Merwe, Nico

    2015-01-01

    This study aims to determine the skills shortages in first-year trainee accountants entering practice in South Africa and to recommend ways to address and overcome those shortages. Questionnaires were administered to registered audit firms in Gauteng Province to gather the perceptions of senior trainees, managers and partners on the skills…

  19. An Observational Study of Social and Emotional Support in Smoking Cessation Twitter Accounts: Content Analysis of Tweets

    PubMed Central

    Rocheleau, Mary; Baquis, Kate; Stahl, Hannah; Kinney, Rebecca L; Pagoto, Sherry L; Houston, Thomas K

    2015-01-01

    Background Smoking continues to be the number one preventable cause of premature death in the United States. While evidence for the effectiveness of smoking cessation interventions has increased rapidly, questions remain on how to effectively disseminate these findings. Twitter, the second largest online social network, provides a natural way of disseminating information. Health communicators can use Twitter to inform smokers, provide social support, and attract them to other interventions. A key challenge for health researchers is how to frame their communications to maximize the engagement of smokers. Objective Our aim was to examine current Twitter activity for smoking cessation. Methods Active smoking cessation related Twitter accounts (N=18) were identified. Their 50 most recent tweets were content coded using a schema adapted from the Roter Interaction Analysis System (RIAS), a theory-based, validated coding method. Using negative binomial regression, the association of number of followers and frequency of individual tweet content at baseline was assessed. The difference in followership at 6 months (compared to baseline) to the frequency of tweet content was compared using linear regression. Both analyses were adjusted by account type (organizational or not organizational). Results The 18 accounts had 60,609 followers at baseline and 68,167 at 6 months. A total of 24% of tweets were socioemotional support (mean 11.8, SD 9.8), 14% (mean 7, SD 8.4) were encouraging/engagement, and 62% (mean 31.2, SD 15.2) were informational. At baseline, higher frequency of socioemotional support and encouraging/engaging tweets was significantly associated with higher number of followers (socioemotional: incident rate ratio [IRR] 1.09, 95% CI 1.02-1.20; encouraging/engaging: IRR 1.06, 95% CI 1.00-1.12). Conversely, higher frequency of informational tweets was significantly associated with lower number of followers (IRR 0.95, 95% CI 0.92-0.98). At 6 months, for every increase by

  20. Institutional Governance Framework for Determining Carbon-related Accounting Practices: An Exploratory Study of Electricity Generating Companies in Malaysia

    NASA Astrophysics Data System (ADS)

    Alrazi, B.; Mat Husin, N.

    2016-03-01

    Electricity industry is the major contributor of the global carbon emissions which has been scientifically identified as the main cause of climate change. With the various initiatives being implemented at the international, national, and industry levels, companies in the electricity industry are currently facing immense pressure from various stakeholders to demonstrate their policies, initiatives, targets, and performance on climate change. Against this background, accounting system is argued to be able to be play important roles in combating climate change. Using institutional governance as the underlying framework, we have identified several governance mechanisms as the determining factors for companies to have a systematic accounting system related to carbon emissions. The factors include environmental management system certification, environmental organization, publication of stand-alone sustainability reports, the use of GRI guidelines, environmental strategic planning, governance quality, and participation in CDP surveys and emissions trading scheme. We explored this issue in the context of major electricity generating companies in Malaysia and found that except for certified environmental management system, the other governance mechanisms are still lacking. The findings suggest that companies in Malaysia, in particular, from the electricity industry are not well prepared in facing risks related to climate change.

  1. 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…

  2. 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.…

  3. Toward an integrative account of social cognition: marrying theory of mind and interactionism to study the interplay of Type 1 and Type 2 processes

    PubMed Central

    Bohl, Vivian; van den Bos, Wouter

    2012-01-01

    Traditional theory of mind (ToM) accounts for social cognition have been at the basis of most studies in the social cognitive neurosciences. However, in recent years, the need to go beyond traditional ToM accounts for understanding real life social interactions has become all the more pressing. At the same time it remains unclear whether alternative accounts, such as interactionism, can yield a sufficient description and explanation of social interactions. We argue that instead of considering ToM and interactionism as mutually exclusive opponents, they should be integrated into a more comprehensive account of social cognition. We draw on dual process models of social cognition that contrast two different types of social cognitive processing. The first type (labeled Type 1) refers to processes that are fast, efficient, stimulus-driven, and relatively inflexible. The second type (labeled Type 2) refers to processes that are relatively slow, cognitively laborious, flexible, and may involve conscious control. We argue that while interactionism captures aspects of social cognition mostly related to Type 1 processes, ToM is more focused on those based on Type 2 processes. We suggest that real life social interactions are rarely based on either Type 1 or Type 2 processes alone. On the contrary, we propose that in most cases both types of processes are simultaneously involved and that social behavior may be sustained by the interplay between these two types of processes. Finally, we discuss how the new integrative framework can guide experimental research on social interaction. PMID:23087631

  4. Evaluation of accountability measurements

    SciTech Connect

    Cacic, C.G.

    1988-01-01

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

  5. A Systematic Investigation of Program Differentiation within a Kindergarten Reading Intervention Study: The Importance of Accounting for Implementation across Conditions

    ERIC Educational Resources Information Center

    Civetelli, Christina

    2012-01-01

    This study examined dimensions of treatment integrity, specifically program differentiation, within the context of a kindergarten reading intervention study. The study explored the relationship between program differentiation and student outcomes. The study was conducted within the context of Project Early Reading Intervention (ERI), a four-year…

  6. Holding Accountability to Account. Research Brief

    ERIC Educational Resources Information Center

    National Center on Performance Incentives, 2008

    2008-01-01

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

  7. Accountability, California Style: Counting or Accounting?

    ERIC Educational Resources Information Center

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

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

  8. 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…

  9. Principals as Morally Accountable Leaders.

    ERIC Educational Resources Information Center

    Ehrich, Lisa Catherine

    2000-01-01

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

  10. 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…

  11. Majoring in STEM--What Accounts for Women's Career Decision Making? A Mixed Methods Study

    ERIC Educational Resources Information Center

    Bieri Buschor, Christine; Berweger, Simone; Keck Frei, Andrea; Kappler, Christa

    2014-01-01

    The aim of this longitudinal, mixed methods study was to gain an understanding of whether female academic high school students who intended to study science, technology, engineering, or mathematics (STEM) actually enrolled in such studies 2 years later, and how these women perceived this process retrospectively. The results revealed a high…

  12. Practicing Accounting Profession Criterial Skills in the Classroom: A Study of Collaborative Testing and the Impact on Final Exam Scores

    ERIC Educational Resources Information Center

    VanderLaan, Ski R.

    2010-01-01

    This mixed methods study (Creswell, 2008) was designed to test the influence of collaborative testing on learning using a quasi-experimental approach. This study used a modified embedded mixed method design in which the qualitative and quantitative data, associated with the secondary questions, provided a supportive role in a study based primarily…

  13. Does accountability for reasonableness work? A protocol for a mixed methods study using an audit tool to evaluate the decision-making of clinical commissioning groups in England

    PubMed Central

    Kieslich, Katharina; Littlejohns, Peter

    2015-01-01

    Introduction Clinical commissioning groups (CCGs) in England are tasked with making difficult decisions on which healthcare services to provide against the background of limited budgets. The question is how to ensure that these decisions are fair and legitimate. Accounts of what constitutes fair and legitimate priority setting in healthcare include Daniels’ and Sabin's accountability for reasonableness (A4R) and Clark's and Weale's framework for the identification of social values. This study combines these accounts and asks whether the decisions of those CCGs that adhere to elements of such accounts are perceived as fairer and more legitimate by key stakeholders. The study addresses the empirical gap arising from a lack of research on whether frameworks such as A4R hold what they promise. It aims to understand the criteria that feature in CCG decision-making. Finally, it examines the usefulness of a decision-making audit tool (DMAT) in identifying the process and content criteria that CCGs apply when making decisions. Methods and analysis The adherence of a sample of CCGs to criteria emerging from theories of fair priority setting will be examined using the DMAT developed by PL. The results will be triangulated with data from semistructured interviews with key stakeholders in the CCG sample to ascertain whether there is a correlation between those CCGs that performed well in the DMAT exercise and those whose decisions are perceived positively by interviewees. Descriptive statistical methods will be used to analyse the DMAT data. A combination of quantitative and qualitative content analysis methods will be used to analyse the interview transcripts. Ethics and dissemination Full ethics approval was received by the King's College London Biomedical Sciences, Dentistry, Medicine and Natural and Mathematical Sciences Research Ethics Subcommittee. The results of the study will be disseminated through publications in peer review journals. PMID:26163034

  14. 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

  15. 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

  16. Participants' Accounts on Their Decision to Join a Cohort Study With an Attached Biobank: A Qualitative Content Analysis Study Within Two German Studies.

    PubMed

    Nobile, Hélène; Bergmann, Manuela M; Moldenhauer, Jennifer; Borry, Pascal

    2016-07-01

    Reliable participation and sustained retention rates are crucial in longitudinal studies involving human subjects and biomaterials. Understanding the decision to enroll is an essential step to develop adequate strategies promoting long-term participation. Semi-structured interviews were implemented with newly recruited and long-term participants randomly drawn from two ongoing longitudinal studies with a biobank component in Germany. Iterative qualitative content analysis was applied to the transcribed interviews. Participants (n = 31) expressed their decision to enroll or remain in the study as the result of the complex interplay of individual factors, institutional cues, study-related features, and societal dynamics. Different forms of trust were identified as central within the elements used to explain participation and could be compared to Dibben, Morris, and Lean's dynamic model of interpersonal trust. Given these high levels of trust, an investigation of the morality of the trustful relationship at stake between participants and research(ers) is warranted. PMID:27381010

  17. Electronic state of ruthenium deposited onto oxide supports: An XPS study taking into account the final state effects

    NASA Astrophysics Data System (ADS)

    Larichev, Yurii V.; Moroz, Boris L.; Bukhtiyarov, Valerii I.

    2011-12-01

    The electronic state of ruthenium in the supported Ru/EOx (EOx = MgO, Al2O3 or SiO2) catalysts prepared by with the use of Ru(OH)Cl3 or Ru(acac)3 (acac = acetylacetonate) and reduced with H2 at 723 K is characterized by X-ray photoelectron spectroscopy (XPS) in the Ru 3d, Cl 2p and O 1s regions. The influence of the final state effects (the differential charging and variation of the relaxation energy) on the binding energy (BE) of Ru 3d5/2 core level measured for supported Ru nanoparticles is estimated by comparison of the Fermi levels and the modified Auger parameters determined for the Ru/EOx samples with the corresponding characteristics of the bulk Ru metal. It is found that the negative shift of the Ru 3d5/2 peak which is observed in the spectrum of ruthenium deposited onto MgO (BE = 279.5-279.7 eV) with respect to that of Ru black (BE = 280.2 eV) or ruthenium supported on γ-Al2O3 and SiO2 (BE = 280.4 eV) is caused not by the transfer of electron density from basic sites of MgO, as considered earlier, but by the differential charging of the supported Ru particles compared with the support surface. Correction for the differential charging value reveals that the initial state energies of ruthenium in the Ru/EOx systems are almost identical (BE = 280.5 ± 0.1 eV) irrespectively of acid-base properties of the support, the mean size of supported Ru crystallites (within the range of 2-10 nm) and the surface Cl content. The results obtained suggest that the difference in ammonia synthesis activity between the Ru catalysts supported on MgO and on the acidic supports is accounted for by not different electronic state of ruthenium on the surface of these oxides but by some other reasons.

  18. Association between Exposure to Endocrine Disruptors in Drinking Water and Preterm Birth, Taking Neighborhood Deprivation into Account: A Historic Cohort Study

    PubMed Central

    Albouy-Llaty, Marion; Limousi, Frédérike; Carles, Camille; Dupuis, Antoine; Rabouan, Sylvie; Migeot, Virginie

    2016-01-01

    Background: The relationship between preterm birth (PTB) and endocrine disruptor exposure in drinking-water has only occasionally been studied. The objective of this work was to investigate the relation between exposure to atrazine metabolites, or atrazine/nitrate mixtures, in drinking-water during pregnancy and prevalence of PTB neonates, while taking neighborhood deprivation into account. Method: A historic cohort study in Deux-Sèvres, France, between 2005 and 2010 with a multiple imputation model for data of exposure to atrazine metabolites and a logistic regression were carried out. Results: We included 13,654 mother/neonate pairs living in 279 different census districts. The prevalence of PTB was 4%. Average atrazine metabolite concentration was 0.019 ± 0.009 (0.014–0.080) µg/L and 39% of mothers lived in less deprived areas. The individual data were associated with risk of PTB. The risk of PTB when exposed to highest concentration of atrazine metabolite adjusted for confounders, was ORa 1.625 95% CI [0.975; 2.710]. Taking, or not, neighborhood deprivation into account did not change the result. Exposure to atrazine/nitrate mixtures remained non-significant. Conclusions: Even if we took neighborhood deprivation into account, we could not show a significant relationship between exposure to atrazine metabolites, or mixtures, in drinking-water during the second trimester of pregnancy and PTB. PMID:27517943

  19. Balancing Academic and Professional Pedagogies: A Comparative Study of Two Accounting Departments in South Africa and the UK

    ERIC Educational Resources Information Center

    van der Merwe, Nico; McChlery, Stuart; Visser, Sarah Susanna

    2014-01-01

    The paper adds to extant professional education literature by reflecting on apparent differences in pedagogy of similar professional programmes of study, allowing deeper insight into the unique strand of higher education influenced by the professions. A comparative international case study approach is adopted of an interpretive qualitative nature…

  20. Salary-Trend Study of Faculty in Accounting for the Years 1997-98 and 2000-01.

    ERIC Educational Resources Information Center

    Howe, Richard D.

    This report is part of an annual national survey that examines salaries of full-time teaching faculty in 54 selected disciplines. Data for the study as a whole were collected from 305 public and 403 private institutions for the baseline year of 1997-1998 and the trend year of 1999-2000. This portion of the study covers salary data for the…

  1. The Rationalization of Unethical Research: Revisionist Accounts of the Tuskegee Syphilis Study and the New Zealand "Unfortunate Experiment".

    PubMed

    Paul, Charlotte; Brookes, Barbara

    2015-10-01

    Two studies, widely condemned in the 1970s and 1980s-the Tuskegee study of men with untreated syphilis and the New Zealand study of women with untreated carcinoma in situ of the cervix-received new defenses in the 21st century. We noted remarkable similarities in both the studies and their defenses. Here we evaluate the scientific, political, and moral claims of the defenders. The scientific claims are largely based on incomplete or misinterpreted evidence and exaggeration of the uncertainties of science. The defenders' political arguments mistakenly claim that identity politics clouded the original critiques; in fact such politics opened the eyes of the public to exploitation. The moral defenses demonstrate an overreliance on codes of conduct and have implications for research ethics today. PMID:26270295

  2. 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)

  3. Salary-Trend Study of Faculty in Accounting for the Years 1996-97 and 1999-00.

    ERIC Educational Resources Information Center

    Howe, Richard D.

    This report is part of an annual national survey that examines salaries of full-time teaching faculty in 54 selected academic disciplines. Data for the study were collected from a total of 296 public and 390 private four-year institutions from the baseline year of 1996-97 to the trend year of 1999-2000. This portion of the study covers salary data…

  4. Household and neighborhood conditions partially account for associations between education and physical capacity in the National Health and Aging Trends Study.

    PubMed

    Samuel, Laura J; Glass, Thomas A; Thorpe, Roland J; Szanton, Sarah L; Roth, David L

    2015-03-01

    Socioeconomic resources, such as education, prevent disability but are not readily modifiable. We tested the hypothesis that household and neighborhood conditions, which may be modifiable, partially account for associations between education and physical capacity in a population-based sample of older adults. The National Health and Aging Trends Study measured education (accounted for approximately 35%, 27% and 14% of the total association between education and SPPB scores, grip strength level, and peak expiratory flow level, respectively. Household disorder and street disorder partially accounted for educational disparities in physical capacity. However, educational disparities in SPPB scores and peak expiratory flow persisted after accounting for household and neighborhood conditions and chronic conditions, suggesting additional pathways. Interventions and policies aiming to

  5. Household and neighborhood conditions partially account for associations between education and physical capacity in the National Health and Aging Trends Study

    PubMed Central

    Samuel, Laura J.; Glass, Thomas A.; Thorpe, Roland J.; Szanton, Sarah L.; Roth, David L.

    2015-01-01

    Socioeconomic resources, such as education, prevent disability but are not readily modifiable. We tested the hypothesis that household and neighborhood conditions, which may be modifiable, partially account for associations between education and physical capacity in a population-based sample of older adults. The National Health and Aging Trends Study measured education (accounted for approximately 35%, 27% and 14% of the total association between education and SPPB scores, grip strength level, and peak expiratory flow level, respectively. Household disorder and street disorder partially accounted for educational disparities in physical capacity. However, educational disparities in SPPB scores and peak expiratory flow persisted after accounting for household and neighborhood conditions and chronic conditions, suggesting additional pathways. Interventions and policies aiming to support aging in place

  6. "I'm a Natural and I Do It for Love!": Exploring Students' Accounts of Studying Mathematics

    ERIC Educational Resources Information Center

    Bartholomew, Hannah; Darragh, Lisa; Ell, Fiona; Saunders, Jeanette

    2011-01-01

    Drawing on in-depth interviews with the third year students at a New Zealand university, we explore the ways in which students speak about studying mathematics, their relationship with the subject and how this has developed over time. These interviews were conducted as part of a project looking at undergraduate mathematics from the perspective of…

  7. A Genome-wide study of blood pressure in African Americans accounting for gene-smoking interaction

    PubMed Central

    Taylor, Jacquelyn Y.; Schwander, Karen; Kardia, Sharon L. R.; Arnett, Donna; Liang, Jingjing; Hunt, Steven C.; Rao, D.C.; Sun, Yan V.

    2016-01-01

    Cigarette smoking has been shown to be a health hazard. In addition to being considered a negative lifestyle behavior, studies have shown that cigarette smoking has been linked to genetic underpinnings of hypertension. Because African Americans have the highest incidence and prevalence of hypertension, we examined the joint effect of genetics and cigarette smoking on health among this understudied population. The sample included African Americans from the genome wide association studies of HyperGEN (N = 1083, discovery sample) and GENOA (N = 1427, replication sample), both part of the FBPP. Results suggested that 2 SNPs located on chromosomes 14 (NEDD8; rs11158609; raw p = 9.80 × 10−9, genomic control-adjusted p = 2.09 × 10−7) and 17 (TTYH2; rs8078051; raw p = 6.28 × 10−8, genomic control-adjusted p = 9.65 × 10−7) were associated with SBP including the genetic interaction with cigarette smoking. These two SNPs were not associated with SBP in a main genetic effect only model. This study advances knowledge in the area of main and joint effects of genetics and cigarette smoking on hypertension among African Americans and offers a model to the reader for assessing these risks. More research is required to determine how these genes play a role in expression of hypertension. PMID:26752167

  8. Accountability: A Mosaic Image

    ERIC Educational Resources Information Center

    Turner, Teri

    1977-01-01

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

  9. 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.

  10. Accounting for Age Uncertainty in Growth Modeling, the Case Study of Yellowfin Tuna (Thunnus albacares) of the Indian Ocean

    PubMed Central

    Dortel, Emmanuelle; Massiot-Granier, Félix; Rivot, Etienne; Million, Julien; Hallier, Jean-Pierre; Morize, Eric; Munaron, Jean-Marie; Bousquet, Nicolas; Chassot, Emmanuel

    2013-01-01

    Age estimates, typically determined by counting periodic growth increments in calcified structures of vertebrates, are the basis of population dynamics models used for managing exploited or threatened species. In fisheries research, the use of otolith growth rings as an indicator of fish age has increased considerably in recent decades. However, otolith readings include various sources of uncertainty. Current ageing methods, which converts an average count of rings into age, only provide periodic age estimates in which the range of uncertainty is fully ignored. In this study, we describe a hierarchical model for estimating individual ages from repeated otolith readings. The model was developed within a Bayesian framework to explicitly represent the sources of uncertainty associated with age estimation, to allow for individual variations and to include knowledge on parameters from expertise. The performance of the proposed model was examined through simulations, and then it was coupled to a two-stanza somatic growth model to evaluate the impact of the age estimation method on the age composition of commercial fisheries catches. We illustrate our approach using the saggital otoliths of yellowfin tuna of the Indian Ocean collected through large-scale mark-recapture experiments. The simulation performance suggested that the ageing error model was able to estimate the ageing biases and provide accurate age estimates, regardless of the age of the fish. Coupled with the growth model, this approach appeared suitable for modeling the growth of Indian Ocean yellowfin and is consistent with findings of previous studies. The simulations showed that the choice of the ageing method can strongly affect growth estimates with subsequent implications for age-structured data used as inputs for population models. Finally, our modeling approach revealed particularly useful to reflect uncertainty around age estimates into the process of growth estimation and it can be applied to any

  11. Accounting for age uncertainty in growth modeling, the case study of yellowfin tuna (Thunnus albacares) of the Indian Ocean.

    PubMed

    Dortel, Emmanuelle; Massiot-Granier, Félix; Rivot, Etienne; Million, Julien; Hallier, Jean-Pierre; Morize, Eric; Munaron, Jean-Marie; Bousquet, Nicolas; Chassot, Emmanuel

    2013-01-01

    Age estimates, typically determined by counting periodic growth increments in calcified structures of vertebrates, are the basis of population dynamics models used for managing exploited or threatened species. In fisheries research, the use of otolith growth rings as an indicator of fish age has increased considerably in recent decades. However, otolith readings include various sources of uncertainty. Current ageing methods, which converts an average count of rings into age, only provide periodic age estimates in which the range of uncertainty is fully ignored. In this study, we describe a hierarchical model for estimating individual ages from repeated otolith readings. The model was developed within a Bayesian framework to explicitly represent the sources of uncertainty associated with age estimation, to allow for individual variations and to include knowledge on parameters from expertise. The performance of the proposed model was examined through simulations, and then it was coupled to a two-stanza somatic growth model to evaluate the impact of the age estimation method on the age composition of commercial fisheries catches. We illustrate our approach using the sagittal otoliths of yellowfin tuna of the Indian Ocean collected through large-scale mark-recapture experiments. The simulation performance suggested that the ageing error model was able to estimate the ageing biases and provide accurate age estimates, regardless of the age of the fish. Coupled with the growth model, this approach appeared suitable for modeling the growth of Indian Ocean yellowfin and is consistent with findings of previous studies. The simulations showed that the choice of the ageing method can strongly affect growth estimates with subsequent implications for age-structured data used as inputs for population models. Finally, our modeling approach revealed particularly useful to reflect uncertainty around age estimates into the process of growth estimation and it can be applied to any

  12. Accounting for the lack of nano-effect in a thermoset/clay nanocomposite: A positron annihilation study

    NASA Astrophysics Data System (ADS)

    Rath, S. K.; Sudarshan, K.; Patri, M.; Pujari, P. K.

    2015-06-01

    The effect of nanoclay dispersion on the thermo-mechanical properties of an unsaturated polyester thermoset resin was studied by flexural and dynamic mechanical property measurements. Transmission electron microscopy studies revealed intercalated clay dispersion morphology in the nanocomposites. The thermomechanical measurements showed a steady decrease in the flexural strength and a relaxation temperature, with only moderate increase in the storage modulus at 1% clay loading, followed by a drop at higher clay loadings. In order to understand the absence of nano-effect in this case, free volume measurements were carried out by using positron annihilation lifetime spectroscopy. A bimodal distribution of o-Ps life times was observed. Nanoclay loading resulted in the increase of the o-Ps intensity corresponding to the longest life time as well as free volume fraction suggesting diminished chain packing efficiency in the nanocomposites. We posit that nanoclay induced decreased chain packing efficiency and the presence of higher free volume size elements might cause deterioration in mechanical properties of the nanocomposites.

  13. `I'm a natural and I do it for love!': exploring students' accounts of studying mathematics

    NASA Astrophysics Data System (ADS)

    Bartholomew, Hannah; Darragh, Lisa; Ell, Fiona; Saunders, Jeanette

    2011-10-01

    Drawing on in-depth interviews with the third year students at a New Zealand university, we explore the ways in which students speak about studying mathematics, their relationship with the subject and how this has developed over time. These interviews were conducted as part of a project looking at undergraduate mathematics from the perspective of lecturers, students, and interactions in lectures, and funded by the Teaching and Learning Research Initiative in New Zealand. We use the work of Gee [Identity as an analytic lens for research in education, Rev. Res. Educ. 25 (2000), pp. 99-125] to tease out some discourses of mathematics that frame students' participation in the subject, and show that notions of 'natural ability', and of being passionate about the study of mathematics for its own sake, dominate the narratives of mathematics students. In developing this position, we turn to psycho-social theorists such as Hollway and Jefferson [Doing Qualitative Research Differently: Free Association, Narrative and the Interview Method, Sage, London, 1997] so as to question the 'face-value' meanings of these narratives and to argue that students' choices have less to do with rational decision making than with constructing identities that protect vulnerable aspects of themselves. Finally, we develop the metaphor of a 'maths club', which we feel captures something of the culture of mathematics and students' orientations towards the subject. This metaphor also allows us to raise questions about widening participation in mathematics.

  14. ACCOUNTING FOR COSMIC VARIANCE IN STUDIES OF GRAVITATIONALLY LENSED HIGH-REDSHIFT GALAXIES IN THE HUBBLE FRONTIER FIELD CLUSTERS

    SciTech Connect

    Robertson, Brant E.; Stark, Dan P.; Ellis, Richard S.; Dunlop, James S.; McLure, Ross J.; McLeod, Derek

    2014-12-01

    Strong gravitational lensing provides a powerful means for studying faint galaxies in the distant universe. By magnifying the apparent brightness of background sources, massive clusters enable the detection of galaxies fainter than the usual sensitivity limit for blank fields. However, this gain in effective sensitivity comes at the cost of a reduced survey volume and, in this Letter, we demonstrate that there is an associated increase in the cosmic variance uncertainty. As an example, we show that the cosmic variance uncertainty of the high-redshift population viewed through the Hubble Space Telescope Frontier Field cluster Abell 2744 increases from ∼35% at redshift z ∼ 7 to ≳ 65% at z ∼ 10. Previous studies of high-redshift galaxies identified in the Frontier Fields have underestimated the cosmic variance uncertainty that will affect the ultimate constraints on both the faint-end slope of the high-redshift luminosity function and the cosmic star formation rate density, key goals of the Frontier Field program.

  15. 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…

  16. 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,…

  17. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

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

  18. 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…

  19. Accounting for the physical and mental health benefits of entry into marriage: a genetically informed study of selection and causation.

    PubMed

    Horn, Erin E; Xu, Yishan; Beam, Christopher R; Turkheimer, Eric; Emery, Robert E

    2013-02-01

    Married adults show better psychological adjustment and physical health than their separated/divorced or never-married counterparts. However, this apparent "marriage benefit" may be due to social selection, social causation, or both processes. Genetically informed research designs offer critical advantages for helping to disentangle selection from causation by controlling for measured and unmeasured genetic and shared environmental selection. Using young-adult twin and sibling pairs from the National Longitudinal Study of Adolescent Health (Harris, 2009), we conducted genetically informed analyses of the association between entry into marriage, cohabitation, or singlehood and multiple indices of psychological and physical health. The relation between physical health and marriage was completely explained by nonrandom selection. For internalizing behaviors, selection did not fully explain the benefits of marriage or cohabitation relative to being single, whereas for externalizing symptoms, marriage predicted benefits over cohabitation. The genetically informed approach provides perhaps the strongest nonexperimental evidence that these observed effects are causal. PMID:23088795

  20. Accounting for genetic architecture in single- and multipopulation genomic prediction using weights from genomewide association studies in pigs.

    PubMed

    Veroneze, R; Lopes, P S; Lopes, M S; Hidalgo, A M; Guimarães, S E F; Harlizius, B; Knol, E F; van Arendonk, J A M; Silva, F F; Bastiaansen, J W M

    2016-06-01

    We studied the effect of including GWAS results on the accuracy of single- and multipopulation genomic predictions. Phenotypes (backfat thickness) and genotypes of animals from two sire lines (SL1, n = 1146 and SL3, n = 1264) were used in the analyses. First, GWAS were conducted for each line and for a combined data set (both lines together) to estimate the genetic variance explained by each SNP. These estimates were used to build matrices of weights (D), which was incorporated into a GBLUP method. Single population evaluated with traditional GBLUP had accuracies of 0.30 for SL1 and 0.31 for SL3. When weights were employed in GBLUP, the accuracies for both lines increased (0.32 for SL1 and 0.34 for SL3). When a multipopulation reference set was used in GBLUP, the accuracies were higher (0.36 for SL1 and 0.32 for SL3) than in single-population prediction. In addition, putting together the multipopulation reference set and the weights from the combined GWAS provided even higher accuracies (0.37 for SL1, and 0.34 for SL3). The use of multipopulation predictions and weights estimated from a combined GWAS increased the accuracy of genomic predictions. PMID:27174095

  1. Sources of ground movement at Vesuvius before the AD 79 eruption: Evidence from contemporary accounts and archaeological studies

    NASA Astrophysics Data System (ADS)

    Marturano, Aldo

    2008-11-01

    Historical sources have recorded earthquake shocks, their effects and difficulties that local inhabitants experienced before the AD 79 Pompeii eruption. Archaeological studies pointed out the effects of such seismicity, and have also evidenced that several water crises were occurring at Pompeii in that period. Indeed numerous sources show that, at the time of eruption, and probably some time before, the civic aqueduct, having ceased to be supplied by the regional one, was out of order and that a new one was being built. Since Roman aqueducts were usually built with a recommended minimum mean slope of 20 cm/km and Pompeii's aqueduct sloped from the nearby Apennines toward the town, this slope could have been easily cancelled by uplift that occurred in the area even if this was only moderate. For the crustal deformations a volcanic origin is proposed and a point source model is used to explain the observations. Simple analysis of the available data suggests that the ground deformations were caused by a < 2 km 3 volumetric change at a depth of ˜ 8 km that happened over the course of several decades.

  2. 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

  3. A full Bayes before-after study accounting for temporal and spatial effects: Evaluating the safety impact of new signal installations.

    PubMed

    Sacchi, Emanuele; Sayed, Tarek; El-Basyouny, Karim

    2016-09-01

    Recently, important advances in road safety statistics have been brought about by methods able to address issues other than the choice of the best error structure for modeling crash data. In particular, accounting for spatial and temporal interdependence, i.e., the notion that the collision occurrence of a site or unit times depend on those of others, has become an important issue that needs further research. Overall, autoregressive models can be used for this purpose as they can specify that the output variable depends on its own previous values and on a stochastic term. Spatial effects have been investigated and applied mostly in the context of developing safety performance functions (SPFs) to relate crash occurrence to highway characteristics. Hence, there is a need for studies that attempt to estimate the effectiveness of safety countermeasures by including the spatial interdependence of road sites within the context of an observational before-after (BA) study. Moreover, the combination of temporal dynamics and spatial effects on crash frequency has not been explored in depth for SPF development. Therefore, the main goal of this research was to carry out a BA study accounting for spatial effects and temporal dynamics in evaluating the effectiveness of a road safety treatment. The countermeasure analyzed was the installation of traffic signals at unsignalized urban/suburban intersections in British Columbia (Canada). The full Bayes approach was selected as the statistical framework to develop the models. The results demonstrated that zone variation was a major component of total crash variability and that spatial effects were alleviated by clustering intersections together. Finally, the methodology used also allowed estimation of the treatment's effectiveness in the form of crash modification factors and functions with time trends. PMID:27249403

  4. Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

    ERIC Educational Resources Information Center

    Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

    This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

  5. Computerizing the Accounting Curriculum.

    ERIC Educational Resources Information Center

    Nash, John F.; England, Thomas G.

    1986-01-01

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

  6. 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…

  7. The Choreography of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2006-01-01

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

  8. 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…

  9. 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…

  10. 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…

  11. The Accountability Illusion: Georgia

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  12. The Accountability Controversy

    ERIC Educational Resources Information Center

    Glisson, Charles

    1975-01-01

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

  13. The Accountability Illusion: Kansas

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  14. 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…

  15. The Accountability Illusion: Texas

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  16. Responsible and accountable.

    PubMed

    Woodrow, Philip

    2006-03-01

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

  17. 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…

  18. 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

  19. 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

  20. An Accounting Program Merit Pay Survey

    ERIC Educational Resources Information Center

    Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.; Wagner, Andrew

    2010-01-01

    Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. Before the effectiveness of merit-based salary plans can be examined empirically, it must be determined which accounting programs use such a system. In this study, the 852 accounting programs in the United…

  1. Do Accountability Policies Push Teachers Out?

    ERIC Educational Resources Information Center

    Ingersoll, Richard; Merrill, Lisa; May, Henry

    2016-01-01

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

  2. Accountability of Colleges and Universities: An Essay.

    ERIC Educational Resources Information Center

    Graham, Patricia Albjerg; And Others

    This essay presents the results of a study of the means that colleges and universities should use to assure proper accountability within the institution in regard to teaching and learning. It discusses the basis of institutional accountability, public perceptions of accountability (or lack thereof), the role of governments and market forces, the…

  3. Human Resource Accounting System

    ERIC Educational Resources Information Center

    Cerullo, Michael J.

    1974-01-01

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

  4. Statin adherence and risk of acute cardiovascular events among women: a cohort study accounting for time-dependent confounding affected by previous adherence

    PubMed Central

    Lavikainen, Piia; Helin-Salmivaara, Arja; Eerola, Mervi; Fang, Gang; Hartikainen, Juha; Huupponen, Risto; Korhonen, Maarit Jaana

    2016-01-01

    Objectives Previous studies on the effect of statin adherence on cardiovascular events in the primary prevention of cardiovascular disease have adjusted for time-dependent confounding, but potentially introduced bias into their estimates as adherence and confounders were measured simultaneously. We aimed to evaluate the effect when accounting for time-dependent confounding affected by previous adherence as well as time sequence between factors. Design Retrospective cohort study. Setting Finnish healthcare registers. Participants Women aged 45–64 years initiating statin use for primary prevention of cardiovascular disease in 2001–2004 (n=42 807). Outcomes Acute cardiovascular event defined as a composite of acute coronary syndrome and acute ischaemic stroke was our primary outcome. Low-energy fractures were used as a negative control outcome to evaluate the healthy-adherer effect. Results During the 3-year follow-up, 474 women experienced the primary outcome event and 557 suffered a low-energy fracture. The causal HR estimated with marginal structural model for acute cardiovascular events for all the women who remained adherent (proportion of days covered ≥80%) to statin therapy during the previous adherence assessment year was 0.78 (95% CI: 0.65 to 0.94) when compared with everybody remaining non-adherent (proportion of days covered <80%). The result was robust against alternative model specifications. Statin adherers had a potentially reduced risk of experiencing low-energy fractures compared with non-adherers (HR 0.90, 95% CI 0.76 to 1.07). Conclusions Our study, which took into account the time dependence of adherence and confounders, as well as temporal order between these factors, is support for the concept that adherence to statins in women in primary prevention decreases the risk of acute cardiovascular events by about one-fifth in comparison to non-adherence. However, part of the observed effect of statin adherence on acute cardiovascular events

  5. Relationship between Student Progress in College and Successful Completion of English and LERN Classes. Focus Study. AB 1725 Accountability Model Study.

    ERIC Educational Resources Information Center

    Tronvig, Jill; And Others

    In 1990, a study was conducted at Mt. San Antonio College to examine the relationship between students' successful completion of English and Learning Resources Network (LERN) courses and the completion of other college courses during the same semester. The study population included all students who were enrolled in either English 1A, 68, 67, or…

  6. Accounting for smoking in the radon-related lung cancer risk among German uranium miners: results of a nested case-control study.

    PubMed

    Schnelzer, Maria; Hammer, Gaël P; Kreuzer, Michaela; Tschense, Annemarie; Grosche, Bernd

    2010-01-01

    The possible confounding effect of smoking on radon-associated risk for lung cancer mortality was investigated in a case-control study nested in the cohort of German uranium miners. The study included 704 miners who died of lung cancer and 1,398 controls matched individually for birth year and attained age. Smoking status was reconstructed from questionnaires and records from the mining company's health archives for 421 cases and 620 controls. Data on radon exposure were taken from a job-exposure matrix. Smoking adjusted odds ratios for lung cancer in relation to cumulative radon exposure have been calculated with conditional logistic regression. The increase in risk per Working Level Month (WLM) was assessed with a linear excess relative risk (ERR) model taking smoking into account as a multiplicative factor. In addition, the potential impact of temporal factors on the ERR per WLM was examined. Lung cancer mortality risk increased with increasing radon exposure, yielding a crude ERR per WLM of 0.25% (95% CI: 0.13-0.46%). Adjustment for smoking led only to marginal changes of the radon-associated lung cancer risks. The adjusted ERR per WLM was very similar (0.23%, 95%-CI: 0.11-0.46%) to the crude risk and to the risk found in the Wismut cohort study. This stability of the radon-related lung cancer risks with and without adjustment for smoking suggests that smoking does not act as a major confounder in this study and presumably also not in the cohort study. PMID:19959947

  7. Examining Factors Influencing Colorectal Cancer Screening of Rural Nebraskans Using Data from Clinics Participating in an Accountable Care Organization: A Study Protocol

    PubMed Central

    Young, Lufei; Kim, Jungyoon; Wang, Hongmei; Chen, Li-Wu

    2015-01-01

    Background: Although mortality rates of colorectal cancer (CRC) can be significantly reduced through increased screening, rural communities are still experiencing lower rates of screening compared to urban counterparts. Understanding and eliminating barriers to cancer screening will decrease cancer burden and lead to substantial gains in quality and quantity of life for rural populations. However, existing studies have shown inconsistent findings and fail to address how contextual and provider-level factors impact CRC screening in addition to individual-level factors.  Purpose: The purpose of the study is to examine multi-level factors related to CRC screening, and providers’ perception of barriers and facilitators of CRC screening in rural patients cared for by accountable care organization (ACO) clinics. Methods/Design: This is a convergent mixed method design. For the quantitative component, multiple data sources, such as electronic health records (EHRs), Area Resource File (ARF), and provider survey data, will be used to examine patient-, provider-, clinic-, and county-level factors. About 21,729 rural patients aged between 50 and 75 years who visited the participating ACO clinics in the past 12 months are included in the quantitative analysis. The qualitative methods include semi-structured in-depth interviews with healthcare professionals in selected rural clinics. Both quantitative and qualitative data will be merged for result interpretation. Quantitative data identifies “what” factors influence CRC screening, while qualitative data explores “how” these factors interact with CRC screening. The study setting is 10 ACO clinics located in nine rural Nebraska counties. Discussion: This will be the first study examining multi-level factors related to CRC screening in the new healthcare delivery system (i.e., ACO clinics) in rural communities. The study findings will enhance our understanding of how the ACO model, particularly in rural areas, interacts

  8. Food- and water-borne disease: using case control studies to estimate the force of infection that accounts for primary, sporadic cases.

    PubMed

    Smith, G

    2013-06-01

    Disease models which take explicit account of heterogeneities in the risk of infection offer significant advantages over models in which the risk of infection is assumed to be uniform across all hosts. However, estimating the incidence rate (force of infection) in the different at-risk (exposure) groups is no easy matter. Classically, epidemiologists differentiate groups of hosts with different infection-risks according to their exposure to putative explanatory risk factors. The importance of these risk factors is assessed by case-control studies, in which the measure of effect (the difference in disease occurrence between one population and another) is the odds ratio. This paper describes for the first time how - and under what circumstances - the incidence in these different exposure groups can be estimated from odds ratios derived from case control studies in which controls have been selected by density sampling. This new estimation technique can be applied to any transmission modality but is especially useful in the case of models of food- and water-borne disease for which the case control literature represents a vast and, as yet, untapped resource. The paper finishes with a worked example using one of the most common of all food- and water-borne pathogens, Toxoplasma gondii. PMID:23746800

  9. 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.…

  10. Managerial Accounting. Course Administrative Manual.

    ERIC Educational Resources Information Center

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

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

  11. Apparently-Different Clearance Rates from Cohort Studies of Mycoplasma genitalium Are Consistent after Accounting for Incidence of Infection, Recurrent Infection, and Study Design.

    PubMed

    Smieszek, Timo; White, Peter J

    2016-01-01

    Mycoplasma genitalium is a potentially major cause of urethritis, cervicitis, pelvic inflammatory disease, infertility, and increased HIV risk. A better understanding of its natural history is crucial to informing control policy. Two extensive cohort studies (students in London, UK; Ugandan sex workers) suggest very different clearance rates; we aimed to understand the reasons and obtain improved estimates by making maximal use of the data from the studies. As M. genitalium is a sexually-transmitted infectious disease, we developed a model for time-to-event analysis that incorporates the processes of (re)infection and clearance, and fitted to data from the two cohort studies to estimate incidence and clearance rates under different scenarios of sexual partnership dynamics and study design (including sample handling and associated test sensitivity). In the London students, the estimated clearance rate is 0.80 p.a. (mean duration 15 months), with incidence 1.31%-3.93% p.a. Without adjusting for study design, corresponding estimates from the Ugandan data are 3.44 p.a. (mean duration 3.5 months) and 58% p.a. Apparent differences in clearance rates are probably mostly due to lower testing sensitivity in the Uganda study due to differences in sample handling, with 'true' clearance rates being similar, and adjusted incidence in Uganda being 28% p.a. Some differences are perhaps due to the sex workers having more-frequent antibiotic treatment, whilst reinfection within ongoing sexual partnerships might have caused some of the apparently-persistent infection in the London students. More information on partnership dynamics would inform more accurate estimates of natural-history parameters. Detailed studies in men are also required. PMID:26910762

  12. Apparently-Different Clearance Rates from Cohort Studies of Mycoplasma genitalium Are Consistent after Accounting for Incidence of Infection, Recurrent Infection, and Study Design

    PubMed Central

    Smieszek, Timo; White, Peter J.

    2016-01-01

    Mycoplasma genitalium is a potentially major cause of urethritis, cervicitis, pelvic inflammatory disease, infertility, and increased HIV risk. A better understanding of its natural history is crucial to informing control policy. Two extensive cohort studies (students in London, UK; Ugandan sex workers) suggest very different clearance rates; we aimed to understand the reasons and obtain improved estimates by making maximal use of the data from the studies. As M. genitalium is a sexually-transmitted infectious disease, we developed a model for time-to-event analysis that incorporates the processes of (re)infection and clearance, and fitted to data from the two cohort studies to estimate incidence and clearance rates under different scenarios of sexual partnership dynamics and study design (including sample handling and associated test sensitivity). In the London students, the estimated clearance rate is 0.80p.a. (mean duration 15 months), with incidence 1.31%-3.93%p.a. Without adjusting for study design, corresponding estimates from the Ugandan data are 3.44p.a. (mean duration 3.5 months) and 58%p.a. Apparent differences in clearance rates are probably mostly due to lower testing sensitivity in the Uganda study due to differences in sample handling, with 'true' clearance rates being similar, and adjusted incidence in Uganda being 28%p.a. Some differences are perhaps due to the sex workers having more-frequent antibiotic treatment, whilst reinfection within ongoing sexual partnerships might have caused some of the apparently-persistent infection in the London students. More information on partnership dynamics would inform more accurate estimates of natural-history parameters. Detailed studies in men are also required. PMID:26910762

  13. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

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

  14. Thinking about Accountability

    PubMed Central

    Deber, Raisa B.

    2014-01-01

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

  15. Accounting for genetic and environmental confounds in associations between parent and child characteristics: a systematic review of children-of-twins studies.

    PubMed

    McAdams, Tom A; Neiderhiser, Jenae M; Rijsdijk, Fruhling V; Narusyte, Jurgita; Lichtenstein, Paul; Eley, Thalia C

    2014-07-01

    Parental psychopathology, parenting style, and the quality of intrafamilial relationships are all associated with child mental health outcomes. However, most research can say little about the causal pathways underlying these associations. This is because most studies are not genetically informative and are therefore not able to account for the possibility that associations are confounded by gene-environment correlation. That is, biological parents not only provide a rearing environment for their child, but also contribute 50% of their genes. Any associations between parental phenotype and child phenotype are therefore potentially confounded. One technique for disentangling genetic from environmental effects is the children-of-twins (COT) method. This involves using data sets comprising twin parents and their children to distinguish genetic from environmental associations between parent and child phenotypes. The COT technique has grown in popularity in the last decade, and we predict that this surge in popularity will continue. In the present article we explain the COT method for those unfamiliar with its use. We present the logic underlying this approach, discuss strengths and weaknesses, and highlight important methodological considerations for researchers interested in the COT method. We also cover variations on basic COT approaches, including the extended-COT method, capable of distinguishing forms of gene-environment correlation. We then present a systematic review of all the behavioral COT studies published to date. These studies cover such diverse phenotypes as psychosis, substance abuse, internalizing, externalizing, parenting, and marital difficulties. In reviewing this literature, we highlight past applications, identify emergent patterns, and suggest avenues for future research. PMID:24749497

  16. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act.

    PubMed

    Selya, Arielle S; Engel-Rebitzer, Eden; Dierker, Lisa; Stephen, Eric; Rose, Jennifer; Coffman, Donna L; Otis, Mindy

    2016-01-01

    This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT), after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act. PMID:27486427

  17. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act

    PubMed Central

    Selya, Arielle S.; Engel-Rebitzer, Eden; Dierker, Lisa; Stephen, Eric; Rose, Jennifer; Coffman, Donna L.; Otis, Mindy

    2016-01-01

    This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT), after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act. PMID:27486427

  18. Does childhood adversity account for poorer mental and physical health in second-generation Irish people living in Britain? Birth cohort study from Britain (NCDS)

    PubMed Central

    Das-Munshi, Jayati; Clark, Charlotte; Dewey, Michael E; Leavey, Gerard; Stansfeld, Stephen A; Prince, Martin J

    2013-01-01

    Objectives Worldwide, the Irish diaspora experience elevated mortality and morbidity across generations, not accounted for through socioeconomic position. The main objective of the present study was to assess if childhood disadvantage accounts for poorer mental and physical health in adulthood, in second-generation Irish people. Design Analysis of prospectively collected birth cohort data, with participants followed to midlife. Setting England, Scotland and Wales. Participants Approximately 17 000 babies born in a single week in 1958. Six per cent of the cohort were of second-generation Irish descent. Outcomes Primary outcomes were common mental disorders assessed at age 44/45 and self-rated health at age 42. Secondary outcomes were those assessed at ages 23 and 33. Results Relative to the rest of the cohort, second-generation Irish children grew up in marked material and social disadvantage, which tracked into early adulthood. By midlife, parity was reached between second-generation Irish cohort members and the rest of the sample on most disadvantage indicators. At age 23, Irish cohort members were more likely to screen positive for common mental disorders (OR 1.44; 95% CI 1.06 to 1.94). This had reduced slightly by midlife (OR 1.27; 95% CI 0.96 to 1.69). Although at age 23 second-generation cohort members were just as likely to report poorer self-rated health (OR 1.06; 95% CI 0.79 to 1.43), by midlife this difference had increased (OR 1.25; 95% CI 0.98 to 1.60). Adjustment for childhood and early adulthood adversity fully attenuated differences in adult health disadvantages. Conclusions Social and material disadvantage experienced in childhood continues to have long-range adverse effects on physical and mental health at midlife, in second-generation Irish cohort members. This suggests important mechanisms over the life-course, which may have important policy implications in the settlement of migrant families. PMID:23457320

  19. How should greenhouse gas emissions be taken into account in the decision making of municipal solid waste management procurements? A case study of the South Karelia region, Finland

    SciTech Connect

    Hupponen, M. Grönman, K.; Horttanainen, M.

    2015-08-15

    Highlights: • Environmental criteria for the MSW incineration location procurements are needed. • Focus should be placed on annual energy efficiency and on substitute fuels. • In SRF combustion it is crucial to know the share and the treatment of rejects. • The GWP of transportation is a small part of the total emissions. - Abstract: The ongoing trend in the public sector is to make more sustainable procurements by taking into account the impacts throughout the entire life cycle of the procurement. Despite the trend, the only deciding factor can still be the total costs. This article answers the question of how greenhouse gas (GHG) emissions should be taken into account in municipal solid waste (MSW) management when selecting an incineration plant for source separated mixed MSW. The aim is to guide the decision making of MSW management towards more environmentally friendly procurements. The study was carried out by calculating the global warming potentials (GWPs) and costs of mixed MSW management by using the waste composition from a case area in Finland. Scenarios of landfilling and combustion in three actual waste incineration plants were used to recognise the main processes that affect the results. GWP results show that the combustion of mixed MSW is a better alternative than landfilling the waste. The GHG results from combustion are greatly affected by emissions from the combustion and substituted energy production. The significance of collection and transportation is higher from the costs’ perspective than from the point of view of GHG emissions. The main costs, in addition to collection and transportation costs, result from the energy utilization or landfilling of mixed MSW. When tenders are invited for the incineration location of mixed MSW, the main focus should be: What are the annual electricity and heat recovery efficiencies and which are the substituted fuels in the area? In addition, in the case of a fluidized bed combustor it is crucial to

  20. How should greenhouse gas emissions be taken into account in the decision making of municipal solid waste management procurements? A case study of the South Karelia region, Finland.

    PubMed

    Hupponen, M; Grönman, K; Horttanainen, M

    2015-08-01

    The ongoing trend in the public sector is to make more sustainable procurements by taking into account the impacts throughout the entire life cycle of the procurement. Despite the trend, the only deciding factor can still be the total costs. This article answers the question of how greenhouse gas (GHG) emissions should be taken into account in municipal solid waste (MSW) management when selecting an incineration plant for source separated mixed MSW. The aim is to guide the decision making of MSW management towards more environmentally friendly procurements. The study was carried out by calculating the global warming potentials (GWPs) and costs of mixed MSW management by using the waste composition from a case area in Finland. Scenarios of landfilling and combustion in three actual waste incineration plants were used to recognise the main processes that affect the results. GWP results show that the combustion of mixed MSW is a better alternative than landfilling the waste. The GHG results from combustion are greatly affected by emissions from the combustion and substituted energy production. The significance of collection and transportation is higher from the costs' perspective than from the point of view of GHG emissions. The main costs, in addition to collection and transportation costs, result from the energy utilization or landfilling of mixed MSW. When tenders are invited for the incineration location of mixed MSW, the main focus should be: What are the annual electricity and heat recovery efficiencies and which are the substituted fuels in the area? In addition, in the case of a fluidized bed combustor it is crucial to know the combusted share of mixed MSW after preparing solid recovered fuel (SRF) and the treatment of rejects. The environmental criteria for the waste incineration plant procurements should be made in order to obtain clear instructions for the procurement units. The results can also be utilized more widely. The substituted fuels in the area and

  1. 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...

  2. An Empirical Investigation of the Relevant Skills of Forensic Accountants

    ERIC Educational Resources Information Center

    DiGabriele, James A.

    2008-01-01

    The author investigated whether views of the relevant skills of forensic accountants differ among forensic accounting practitioners, accounting academics, and users of forensic accounting services. Universities and colleges are currently considering adding forensic accounting courses to their curriculum. The results of the present study provide…

  3. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 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…

  5. 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…

  6. Using accountability to improve reproductive health care.

    PubMed

    George, Asha

    2003-05-01

    Accountability is best understood as a referee of the dynamics in two-way relationships, often between unequal partners. The literature on accountability distinguishes between political, fiscal, administrative, legal and constitutional accountability. This paper focuses on accountability mechanisms in health care and how they mediate between service providers and communities and between different kinds of health personnel at the primary health care level. It refers to case studies of participatory processes for improving sexual and reproductive health service delivery. Information, dialogue and negotiation are important elements that enable accountability mechanisms to address problems by supporting change and engagement between participants. In order to succeed, however, efforts towards better accountability that broaden the participation of users must take into account the social contexts and the policy and service delivery systems in which they are applied, address power relations and improve the representation of marginalised groups within communities and service delivery systems. PMID:12800713

  7. 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.…

  8. Accountability Measures Report, 2007

    ERIC Educational Resources Information Center

    North Dakota University System, 2007

    2007-01-01

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

  9. Accountability Measures Report, 2006

    ERIC Educational Resources Information Center

    North Dakota University System, 2006

    2006-01-01

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

  10. Accounting Forms. Instructor's Handbook.

    ERIC Educational Resources Information Center

    Itter, Pat

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

  11. Viewpoints on Accountability.

    ERIC Educational Resources Information Center

    Educational Innovators Press, Tucson, AZ.

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

  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. 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…

  14. 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…

  15. Student Attendance Accounting Manual.

    ERIC Educational Resources Information Center

    Freitas, Joseph M.

    In response to state legislation authorizing procedures for changes in academic calendars and measurement of student workload in California community colleges, this manual from the Chancellor's Office provides guidelines for student attendance accounting. Chapter 1 explains general items such as the academic calendar, admissions policies, student…

  16. 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.

  17. 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…

  18. 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…

  19. Assessment and Accountability.

    ERIC Educational Resources Information Center

    Au, Kathryn

    2001-01-01

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

  20. 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…

  1. Accountability in Action.

    ERIC Educational Resources Information Center

    Dumke, Glenn S.

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

  2. 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…

  3. Measurements and material accounting

    SciTech Connect

    Hammond, G.A. )

    1989-11-01

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

  4. 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…

  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. Legal responsibility and accountability.

    PubMed

    Cox, Chris

    2010-06-01

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

  7. 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.

  8. The Use of Targeted Marker Subsets to Account for Population Structure and Relatedness in Genome-Wide Association Studies of Maize (Zea mays L.)

    PubMed Central

    Chen, Angela H.; Lipka, Alexander E.

    2016-01-01

    A typical plant genome-wide association study (GWAS) uses a mixed linear model (MLM) that includes a trait as the response variable, a marker as an explanatory variable, and fixed and random effect covariates accounting for population structure and relatedness. Although effective in controlling for false positive signals, this model typically fails to detect signals that are correlated with population structure or are located in high linkage disequilibrium (LD) genomic regions. This result likely arises from each tested marker being used to estimate population structure and relatedness. Previous work has demonstrated that it is possible to increase the power of the MLM by estimating relatedness (i.e., kinship) with markers that are not located on the chromosome where the tested marker resides. To quantify the amount of additional significant signals one can expect using this so-called K_chr model, we reanalyzed Mendelian, polygenic, and complex traits in two maize (Zea mays L.) diversity panels that have been previously assessed using the traditional MLM. We demonstrated that the K_chr model could find more significant associations, especially in high LD regions. This finding is underscored by our identification of novel genomic signals proximal to the tocochromanol biosynthetic pathway gene ZmVTE1 that are associated with a ratio of tocotrienols. We conclude that the K_chr model can detect more intricate sources of allelic variation underlying agronomically important traits, and should therefore become more widely used for GWAS. To facilitate the implementation of the K_chr model, we provide code written in the R programming language. PMID:27233668

  9. A qualitative study exploring parental accounts of feeding pre-school children in two low-income populations in the UK.

    PubMed

    Hayter, Arabella K M; Draper, Alizon K; Ohly, Heather R; Rees, Gail A; Pettinger, Clare; McGlone, Pauline; Watt, Richard G

    2015-07-01

    Good nutrition in the early years of life is essential, yet the diets of many pre-school children in the UK are known to be poor. Understanding the decisions parents make when feeding young children is very important in determining what type and nature of interventional support may be developed to promote good nutrition. The aim of this study was to explore using qualitative methods, parental perceptions of feeding their children in order to inform the development of a nutrition intervention. Focus groups (n = 33) and individual interviews (n = 6) were undertaken with parents, most of whom were attending children's centres in two deprived populations from one urban (Islington, north London) and one rural (Cornwall) location in England. Accounts of feeding pre-school children were primarily concerned with dealing with the practicalities of modern life, in particular the cost of food and the need to manage on a restricted household budget. Time pressures, a lack of perceived knowledge and confidence in preparing food and managing conflict over food choices between family members were also strong themes. Parents commonly reported differences between how they would like to feed their children and the reality of what they were able to do in their circumstances. These findings suggest that the poor eating habits of many pre-school children may be less a case of parental ignorance but rather the product of a range of coping strategies. Designing an intervention, which helps parents to build their confidence and self-efficacy, may enable them to make positive changes to their children's diets. PMID:23316717

  10. The Use of Targeted Marker Subsets to Account for Population Structure and Relatedness in Genome-Wide Association Studies of Maize (Zea mays L.).

    PubMed

    Chen, Angela H; Lipka, Alexander E

    2016-01-01

    A typical plant genome-wide association study (GWAS) uses a mixed linear model (MLM) that includes a trait as the response variable, a marker as an explanatory variable, and fixed and random effect covariates accounting for population structure and relatedness. Although effective in controlling for false positive signals, this model typically fails to detect signals that are correlated with population structure or are located in high linkage disequilibrium (LD) genomic regions. This result likely arises from each tested marker being used to estimate population structure and relatedness. Previous work has demonstrated that it is possible to increase the power of the MLM by estimating relatedness (i.e., kinship) with markers that are not located on the chromosome where the tested marker resides. To quantify the amount of additional significant signals one can expect using this so-called K_chr model, we reanalyzed Mendelian, polygenic, and complex traits in two maize (Zea mays L.) diversity panels that have been previously assessed using the traditional MLM. We demonstrated that the K_chr model could find more significant associations, especially in high LD regions. This finding is underscored by our identification of novel genomic signals proximal to the tocochromanol biosynthetic pathway gene ZmVTE1 that are associated with a ratio of tocotrienols. We conclude that the K_chr model can detect more intricate sources of allelic variation underlying agronomically important traits, and should therefore become more widely used for GWAS. To facilitate the implementation of the K_chr model, we provide code written in the R programming language. PMID:27233668

  11. Iowa Community Colleges Accounting Manual.

    ERIC Educational Resources Information Center

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

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

  12. Assessment Practices in Undergraduate Accounting Programs

    ERIC Educational Resources Information Center

    Lusher, Anna L.

    2010-01-01

    This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

  13. The Impact of Accounting Education Research

    ERIC Educational Resources Information Center

    Sangster, Alan; Fogarty, Tim; Stoner, Greg; Marriott, Neil

    2015-01-01

    This paper presents an exploratory study into the nature and patterns of usage of accounting education research. The study adopts the most accessible metric, "Google Advanced Scholar" citations, to analyse the impact of research published in the six principal English-language accounting education journals. The analysis reveals a global…

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

    ERIC Educational Resources Information Center

    Okpechi, Simeon O.; Belmasrour, Rachid

    2011-01-01

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

  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. PMID:17886487

  16. 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…

  17. Leadership Responsibilities Associated with Student Academic Achievement: A Study of the Perspectives of National Distinguished Elementary School Principals in an Era of High Stakes Accountability

    ERIC Educational Resources Information Center

    Valenti, Michael

    2010-01-01

    The implementation of the No Child Left Behind Act (2001), and the resulting intense focus on standards and student accountability, has changed the education environment significantly (Rammer, 2007). Ultimately, the mounting pressures from federal and state agencies, that all students reach 100% proficiency in reading and math by the year 2014,…

  18. Assault on Kids: How Hyper-Accountability, Corporatization, Deficit Ideologies, and Ruby Payne Are Destroying Our Schools. Counterpoints: Studies in the Postmodern Theory of Education, Volume 402

    ERIC Educational Resources Information Center

    Ahlquist, Roberta, Ed.; Gorski, Paul C., Ed.; Montano, Theresa, Ed.

    2011-01-01

    Hyper-accountability, corporatization, deficit ideology, and Ruby Payne's preparation of teachers to comply with these and other atrocities are not merely markers of philosophical shifts in education. They are manifestations of a neoliberal remaking of public schooling into a private and corporate enterprise. Collectively, these trends are seen…

  19. Teaching to and beyond the Test: The Influence of Mandated Accountability Testing in One Social Studies Teacher's Classroom

    ERIC Educational Resources Information Center

    Neumann, Jacob

    2013-01-01

    Background/Context: The nature of the impact of state-mandated accountability testing on teachers' classroom practices remains contested. While many researchers argue that teachers change their teaching in response to mandated testing, others contend that the nature and degree of the impact of testing on teaching remains unclear. The research…

  20. Salary-Trend Studies of Faculty for the Year 1989-90 and 1992-93 in the Following Academic Disciplines/Major Fields: Accounting...Geology.

    ERIC Educational Resources Information Center

    Howe, Richard D.; And Others

    This volume provides comparative data for faculty salaries in public and private colleges and universities, based on two surveys of 738 and 485 institutions conducted in 1988-89 and 1992-93 respectively. Data are provided for the following disciplines: Accounting; Anthropology; Biological Sciences/Life Sciences; Business Administration and…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  5. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  6. New Frontiers: Training Forensic Accountants within the Accounting Program

    ERIC Educational Resources Information Center

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  7. 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…

  8. Do we need to account for scenarios of land use/land cover changes in regional climate modeling and impact studies?

    NASA Astrophysics Data System (ADS)

    Strada, Susanna; de Noblet-Ducoudré, Nathalie; Perrin, Mathieu; Stefanon, Marc

    2016-04-01

    By modifying the Earth's natural landscapes, humans have introduced an imbalance in the Earth System's energy, water and emission fluxes via land-use and land-cover changes (LULCCs). Through land-atmosphere interactions, LULCCs influence weather, air quality and climate at different scales, from regional/local (a few ten kilometres) (Pielke et al., 2011) to global (a few hundred kilometres) (Mahmood et al., 2014). Therefore, in the context of climate change, LULCCs will play a role locally/regionally in altering weather/atmospheric conditions. In addition to the global climate change impacts, LULCCs will possibly induce further changes in the functioning of terrestrial ecosystems and thereby affect adaptation strategies. If LULCCs influence weather/atmospheric conditions, could land use planning alter climate conditions and ease the impact of climate change by wisely shaping urban and rural landscapes? Nowadays, numerical land-atmosphere modelling allows to assess LULCC impacts at different scales (e.g., Marshall et al., 2003; de Noblet-Ducoudré et al., 2011). However, most scenarios of climate changes used to force impact models result from downscaling procedures that do not account for LULCCs (e.g., Jacob et al., 2014). Therefore, if numerical modelling may help in tackling the discussion about LULCCs, do existing LULCC scenarios encompass realistic changes in terms of land use planning? In the present study, we apply a surface model to compare projected LULCC scenarios over France and to assess their impacts on surface fluxes (i.e., water, heat and carbon dioxide fluxes) and on water and carbon storage in soils. To depict future LULCCs in France, we use RCP scenarios from the IPCC AR5 report (Moss et al., 2011). LULCCs encompassed in RCPs are discussed in terms of: (a) their impacts on water and energy balance over France, and (b) their feasibility in the framework of land use planning in France. This study is the first step to quantify the sensitivity of land

  9. Do we need to account for scenarios of land use/land cover changes in regional climate modeling and impact studies?

    NASA Astrophysics Data System (ADS)

    Strada, Susanna; de Noblet-Ducoudré, Nathalie; Perrin, Mathieu; Stefanon, Marc

    2016-04-01

    By modifying the Earth's natural landscapes, humans have introduced an imbalance in the Earth System's energy, water and emission fluxes via land-use and land-cover changes (LULCCs). Through land-atmosphere interactions, LULCCs influence weather, air quality and climate at different scales, from regional/local (a few ten kilometres) (Pielke et al., 2011) to global (a few hundred kilometres) (Mahmood et al., 2014). Therefore, in the context of climate change, LULCCs will play a role locally/regionally in altering weather/atmospheric conditions. In addition to the global climate change impacts, LULCCs will possibly induce further changes in the functioning of terrestrial ecosystems and thereby affect adaptation strategies. If LULCCs influence weather/atmospheric conditions, could land use planning alter climate conditions and ease the impact of climate change by wisely shaping urban and rural landscapes? Nowadays, numerical land-atmosphere modelling allows to assess LULCC impacts at different scales (e.g., Marshall et al., 2003; de Noblet-Ducoudré et al., 2011). However, most scenarios of climate changes used to force impact models result from downscaling procedures that do not account for LULCCs (e.g., Jacob et al., 2014). Therefore, if numerical modelling may help in tackling the discussion about LULCCs, do existing LULCC scenarios encompass realistic changes in terms of land use planning? In the present study, we apply a surface model to compare projected LULCC scenarios over France and to assess their impacts on surface fluxes (i.e., water, heat and carbon dioxide fluxes) and on water and carbon storage in soils. To depict future LULCCs in France, we use RCP scenarios from the IPCC AR5 report (Moss et al., 2011). LULCCs encompassed in RCPs are discussed in terms of: (a) their impacts on water and energy balance over France, and (b) their feasibility in the framework of land use planning in France. This study is the first step to quantify the sensitivity of land

  10. Demonstrating marketing accountability.

    PubMed

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

    2008-01-01

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

  11. 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.

  12. Performance testing accountability measurements

    SciTech Connect

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

    1993-12-31

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

  13. Undergraduate Accounting Students: Prepared for the Workplace?

    ERIC Educational Resources Information Center

    Towers-Clark, Jane

    2015-01-01

    Purpose: This paper aims to explore and investigate student perceptions as to what generic skills they considered were important for accountants and to what extent these skills were developed by their programme of study. Design/methodology/approach: Data gathered from 357 UK undergraduate accounting degree graduates were used to develop insights…

  14. Faculty Perceptions of Online Accounting Coursework

    ERIC Educational Resources Information Center

    Grossman, Amanda M.; Johnson, Leigh R.

    2015-01-01

    The perceptions of faculty members, who design and evaluate online accounting coursework content, are an important consideration in determining the quality inherent in such content. This study reports the results of a survey which examines accounting faculty members' attitudes towards online education (measured as their willingness to accept…

  15. When Accountability Knocks, Will Anyone Answer?

    ERIC Educational Resources Information Center

    Abelmann, Charles; Elmore, Richard; Even, Johanna; Kenyon, Susan; Marshall, Joanne

    This report examines the problem of accountability from the perspective of schools, rather than from the perspective of external policies intended to influence schools. The objective was to learn about how people in schools actually think about accountability in their daily work. Data were collected through case studies in 20 schools, and the…

  16. Is International Accounting Education Delivering Pedagogical Value?

    ERIC Educational Resources Information Center

    Patel, Chris; Millanta, Brian; Tweedie, Dale

    2016-01-01

    This paper examines whether universities are delivering pedagogical value to international accounting students commensurate with the costs of studying abroad. The paper uses survey and interview methods to explore the extent to which Chinese Learners (CLs) in an Australian postgraduate accounting subject have distinct learning needs. The paper…

  17. Program Accounting for Indiana Schools.

    ERIC Educational Resources Information Center

    Copeland, Jack; Costerison, Dennis

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

  18. 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)

  19. Financial accounting for radiology executives.

    PubMed

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

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

  20. 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.

  1. Dominant Personality Types in Public Accounting: Selection Bias or Indoctrinated?

    ERIC Educational Resources Information Center

    Burton, Hughlene; Daugherty, Brian; Dickins, Denise; Schisler, Dan

    2016-01-01

    Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  7. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  12. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    ERIC Educational Resources Information Center

    Roberts, Nancy C.

    2002-01-01

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

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

    ERIC Educational Resources Information Center

    Marshall, P. Douglas

    2002-01-01

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

  15. 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…

  16. 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.

  17. NASA Accountability Report

    NASA Technical Reports Server (NTRS)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  18. 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

  19. From plans to actions in patient and public involvement: qualitative study of documented plans and the accounts of researchers and patients sampled from a cohort of clinical trials

    PubMed Central

    Buck, Deborah; Gamble, Carrol; Dudley, Louise; Preston, Jennifer; Hanley, Bec; Williamson, Paula R; Young, Bridget

    2014-01-01

    Patient and public involvement (PPI) in research is increasingly required, although evidence to inform its implementation is limited. Objective Inform the evidence base by describing how plans for PPI were implemented within clinical trials and identifying the challenges and lessons learnt by research teams. Methods We compared PPI plans extracted from clinical trial grant applications (funded by the National Institute for Health Research Health Technology Assessment Programme between 2006 and 2010) with researchers’ and PPI contributors’ interview accounts of PPI implementation. Analysis of PPI plans and transcribed qualitative interviews drew on the Framework technique. Results Of 28 trials, 25 documented plans for PPI in funding applications and half described implementing PPI before applying for funding. Plans varied from minimal to extensive, although almost all anticipated multiple modes of PPI. Interview accounts indicated that PPI plans had been fully implemented in 20/25 trials and even expanded in some. Nevertheless, some researchers described PPI within their trials as tokenistic. Researchers and contributors noted that late or minimal PPI engagement diminished its value. Both groups perceived uncertainty about roles in relation to PPI, and noted contributors’ lack of confidence and difficulties attending meetings. PPI contributors experienced problems in interacting with researchers and understanding technical language. Researchers reported difficulties finding ‘the right’ PPI contributors, and advised caution when involving investigators’ current patients. Conclusions Engaging PPI contributors early and ensuring ongoing clarity about their activities, roles and goals, is crucial to PPI's success. Funders, reviewers and regulators should recognise the value of preapplication PPI and allocate further resources to it. They should also consider whether PPI plans in grant applications match a trial's distinct needs. Monitoring and reporting PPI

  20. 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.

  1. Accounting Systems for School Districts.

    ERIC Educational Resources Information Center

    Atwood, E. Barrett, Jr.

    1983-01-01

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

  2. Model Accounting Program. Adopters Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  3. 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…

  4. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  5. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  6. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  7. 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....

  8. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  9. 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…

  10. 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…

  11. Why Don't Accounting Students like AIS?

    ERIC Educational Resources Information Center

    Vatanasakdakul, Savanid; Aoun, Chadi

    2011-01-01

    Purpose: The demand for Accounting Information Systems (AIS) knowledge has increased exponentially over the past two decades, but studying AIS has not proved easy for many accounting students. The aim of the study is to understand the challenges accounting students face in studying AIS through investigation of the factors which may be contributing…

  12. 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...

  13. 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...

  14. Study of dust particle charging in weakly ionized inert gases taking into account the nonlocality of the electron energy distribution function

    SciTech Connect

    Filippov, A. V. Dyatko, N. A.; Kostenko, A. S.

    2014-11-15

    The charging of dust particles in weakly ionized inert gases at atmospheric pressure has been investigated. The conditions under which the gas is ionized by an external source, a beam of fast electrons, are considered. The electron energy distribution function in argon, krypton, and xenon has been calculated for three rates of gas ionization by fast electrons: 10{sup 13}, 10{sup 14}, and 10{sup 15} cm{sup −1}. A model of dust particle charging with allowance for the nonlocal formation of the electron energy distribution function in the region of strong plasma quasi-neutrality violation around the dust particle is described. The nonlocality is taken into account in an approximation where the distribution function is a function of only the total electron energy. Comparative calculations of the dust particle charge with and without allowance for the nonlocality of the electron energy distribution function have been performed. Allowance for the nonlocality is shown to lead to a noticeable increase in the dust particle charge due to the influence of the group of hot electrons from the tail of the distribution function. It has been established that the screening constant virtually coincides with the smallest screening constant determined according to the asymptotic theory of screening with the electron transport and recombination coefficients in an unperturbed plasma.

  15. [COMPUTER TECHNOLOGY FOR ACCOUNTING OF CONFOUNDERS IN THE RISK ASSESSMENT IN COMPARATIVE STUDIES ON THE BASE OF THE METHOD OF STANDARDIZATION].

    PubMed

    Shalaumova, Yu V; Varaksin, A N; Panov, V G

    2016-01-01

    There was performed an analysis of the accounting of the impact of concomitant variables (confounders), introducing a systematic error in the assessment of the impact of risk factors on the resulting variable. The analysis showed that standardization is an effective method for the reduction of the shift of risk assessment. In the work there is suggested an algorithm implementing the method of standardization based on stratification, providing for the minimization of the difference of distributions of confounders in groups on risk factors. To automate the standardization procedures there was developed a software available on the website of the Institute of Industrial Ecology, UB RAS. With the help of the developed software by numerically modeling there were determined conditions of the applicability of the method of standardization on the basis of stratification for the case of the normal distribution on the response and confounder and linear relationship between them. Comparison ofresults obtained with the help of the standardization with statistical methods (logistic regression and analysis of covariance) in solving the problem of human ecology, has shown that obtaining close results is possible if there will be met exactly conditions for the applicability of statistical methods. Standardization is less sensitive to violations of conditions of applicability. PMID:27266034

  16. 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

  17. A multiscale modelling methodology applicable for regulatory purposes taking into account effects of complex terrain and buildings on pollutant dispersion: a case study for an inner Alpine basin.

    PubMed

    Oettl, D

    2015-11-01

    Dispersion modelling in complex terrain always has been challenging for modellers. Although a large number of publications are dedicated to that field, candidate methods and models for usage in regulatory applications are scarce. This is all the more true when the combined effect of topography and obstacles on pollutant dispersion has to be taken into account. In Austria, largely situated in Alpine regions, such complex situations are quite frequent. This work deals with an approach, which is in principle capable of considering both buildings and topography in simulations by combining state-of-the-art wind field models at the micro- (<1 km) and mesoscale γ (2-20 km) with a Lagrangian particle model. In order to make such complex numerical models applicable for regulatory purposes, meteorological input data for the models need to be readily derived from routine observations. Here, use was made of the traditional way to bin meteorological data based on wind direction, speed, and stability class, formerly mainly used in conjunction with Gaussian-type models. It is demonstrated that this approach leads to reasonable agreements (fractional bias < 0.1) between observed and modelled annual average concentrations in an Alpine basin with frequent low-wind-speed conditions, temperature inversions, and quite complex flow patterns, while keeping the simulation times within the frame of possibility with regard to applications in licencing procedures. However, due to the simplifications in the derivation of meteorological input data as well as several ad hoc assumptions regarding the boundary conditions of the mesoscale wind field model, the methodology is not suited for computing detailed time and space variations of pollutant concentrations. PMID:26162440

  18. Bridging the accountability divide: male circumcision planning in Rwanda as a case study in how to merge divergent operational planning approaches.

    PubMed

    McPherson, Dacia B; Balisanga, Helene N; Mbabazi, Jennifer K

    2014-10-01

    When voluntary medical male circumcision (MC) was confirmed as an effective tool for HIV prevention in sub-Saharan Africa in 2007, many public health policy makers and practitioners were eager to implement the intervention. How to roll out the tool as part of comprehensive strategy however was less clear. At the time, very little was known about the capacity of health systems to scale delivery of the new intervention. Today, nearly all countries prioritized for the intervention are far behind their targets. To contribute to the discourse on why this is, we develop a historical analysis of medical MC planning in sub-Saharan Africa using our own experience of this process in Rwanda. We compare our previously unpublished feasibility analysis from 2008 with international research published in 2009, which suggested how Rwanda could reduce HIV incidence through a rapid MC intervention, and Rwanda's eventual 2010 official operational plan. We trace how, in the face of uncertainty, operational plans avoided discussing the details of feasibility and focused instead on defining optimal circumcision capacity needed to achieve country level target reductions in HIV incidence. We show a distinct gap between the targets set in the official operational plan and what we determined was feasible in 2008. With actual data from the ground now available, we show our old feasibility models more closely approximate circumcision delivery rates to date. With an eye toward the future of long-term policy planning, we discuss the mechanics of how accountability gaps like this occur in global health policy making and how practitioners can better create achievable operational targets. PMID:24056898

  19. The Community College Accountability Network: Understanding Institutional Accountability at Aspen Grove Community College

    ERIC Educational Resources Information Center

    Harbour, Clifford P.; Davies, Timothy Gray; Gonzales-Walker, Roxanne

    2010-01-01

    This article reports on a qualitative, interpretive case study examining how trustees, administrators, faculty members, and staff members at a rural community college understand their institution's accountability environment. Data analysis and interpretation established that participants conceptualized institutional accountability as dialogic,…

  20. Accounting for Agency

    ERIC Educational Resources Information Center

    Valentine, Kylie

    2011-01-01

    Children are increasingly described as agents and agency is important to arguments for children's rights and participation. Yet agency is rarely defined or theorised in childhood studies. This article reviews common uses and meanings of agency and argues that critical, social conceptualisations have yet to be extensively taken up in childhood…

  1. Internal Accountability and District Achievement: How Superintendents Affect Student Learning

    ERIC Educational Resources Information Center

    Hough, Kimberly L.

    2014-01-01

    This quantitative survey study was designed to determine whether superintendent accountability behaviors or agreement about accountability behaviors between superintendents and their subordinate central office administrators predicted district student achievement. Hierarchical multiple regression and analyses of covariance were employed,…

  2. A Quasi-Experimental Study of Moral Reasoning of Undergraduate Business Students Using an Ethical Decision-Making Framework in a Basic Accounting Course

    ERIC Educational Resources Information Center

    Wilhelm, William J.; Czyzewski, Alan B.

    2006-01-01

    This study was designed to identify classroom interventions that can be used by core business course instructors (as opposed to trained business ethicists) to positively affect levels of moral reasoning in undergraduate business students. The quasi-experimental study conducted at a Midwestern university, focused on determining if the utilization…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

    Stowers, Robert H.; White, G. Thomas

    1999-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

    Schmidt, B. June

    1978-01-01

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

  10. 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

  11. 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

  12. Feasibility of assessing the public health impacts of air pollution reduction programs on a local scale: New Haven accountability case study

    EPA Science Inventory

    Background: New approaches on how to link health surveillance data with environmental and population exposure information are needed in order to examine the health benefits of risk management decisions. Objective: This study's objective was to examine the feasibility of conductin...

  13. Accounting for conformational flexibility and torsional anharmonicity in the H + CH{sub 3}CH{sub 2}OH hydrogen abstraction reactions: A multi-path variational transition state theory study

    SciTech Connect

    Meana-Pañeda, Rubén; Fernández-Ramos, Antonio

    2014-05-07

    This work reports a detailed theoretical study of the hydrogen abstraction reactions from ethanol by atomic hydrogen. The calculated thermal rate constants take into account torsional anharmonicity and conformational flexibility, in addition to the variational and tunneling effects. Specifically, the kinetics calculations were performed by using multi-path canonical variational transition state theory with least-action path tunneling corrections, to which we have added the two-dimensional non-separable method to take into account torsional anharmonicity. The multi-path thermal rate constant is expressed as a sum over conformational reaction channels. Each of these channels includes all the transition states that can be reached by internal rotations. The results show that, in the interval of temperatures between 250 and 2500 K, the account for multiple paths leads to higher thermal rate constants with respect to the single path approach, mainly at low and at high temperatures. In addition, torsional anharmonicity enhances the slope of the Arrhenius plot in this range of temperatures. Finally, we show that the incorporation of tunneling into the hydrogen abstraction reactions substantially changes the contribution of each of the transition states to the conformational reaction channel.

  14. Making Educational Accountability More Democratic

    ERIC Educational Resources Information Center

    Ryan, Katherine

    2005-01-01

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

  15. Accountability in Education: Discussion Paper.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton.

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

  16. 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…

  17. 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…

  18. Training within the Accounting Firm.

    ERIC Educational Resources Information Center

    Finch, Beth; And Others

    1991-01-01

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

  19. Bringing Accountability to Elementary Art.

    ERIC Educational Resources Information Center

    Siegesmund, Richard

    2002-01-01

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

  20. Machine Accounting. An Instructor's Guide.

    ERIC Educational Resources Information Center

    Gould, E. Noah, Ed.

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

  1. 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…

  2. Accounting Occupations Cluster Assessment Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  3. Accountability: the force behind empowerment.

    PubMed

    Horsfall, G A

    1996-11-01

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

  4. 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…

  5. 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…

  6. 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…

  7. The Accountability Illusion: New Mexico

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  8. 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)

  9. Degrees of Success in Accounting.

    ERIC Educational Resources Information Center

    Bourner, Jill; Bourner, Tom

    1985-01-01

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

  10. 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…

  11. Canadian Accountants: Examining Workplace Learning

    ERIC Educational Resources Information Center

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

    2007-01-01

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

  12. 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…

  13. Perspectives on superpower summitry: a content analytic study of US and western European newspaper account of the October, 1986 Reykjavik meeting between Ronald Reagan and Mikhail Gorbachev

    SciTech Connect

    Denk, J.

    1987-01-01

    The arms race and the proposed disarmament agreements stand at the center of this study as do how those issues are presented in various US and Western European newspapers. This study provides insight into these issues, the positions of the parties involved, and their goals and intentions. A major part focuses on how the Reykjavik Summit was used by the superpowers to achieve goals other than disarmament. The method used is content analysis, both quantitative and qualitative, with an emphasis on the latter. Analyzed and compared were articles of six major national newspapers, three from the United States and one each from France, Great Britain, and West Germany. The content analysis allowed for inferences about how the superpowers prepared for the talks, carried them out and used the talks in their ongoing relationship. The study also reveals how Western European powers understand the superpowers relationship and their role in nuclear disarmament. Also, the study highlights the influence of the planned SDI program and how it might change deterrence and mutual assured destruction toward an atmosphere of greater uncertainty with respect to nuclear strategy.

  14. Schools of Education in a New Era of Accountability: A Case Study of an Annual Report Process Used to Advance a Professional Learning Community

    ERIC Educational Resources Information Center

    Aceves, Manuel A.

    2013-01-01

    Institutions of higher education are entering a new era, one where cost, value, and quality are at the front of mind. To proactively ensure long-term viability, institutions must operate differently. This qualitative case study examined how the St. Alexander University School of Education's Annual Report Process impacted institutional…

  15. Foundations and Public Information: Sunshine or Shadow? Preliminary Findings from a Study of the Public Information Accountability of the Country's Largest Foundations.

    ERIC Educational Resources Information Center

    Bruce, Ellen; And Others

    The types of written information that the largest foundations in the United States voluntarily make available to the public were studied. Of the 208 foundations contacted, 150 were the largest grant-making foundations, 30 were the largest community foundations, and 28 were the largest corporate foundations. The response rate to written and…

  16. Task Orientation, Parental Warmth and SES Account for a Significant Proportion of the Shared Environmental Variance in General Cognitive Ability in Early Childhood: Evidence from a Twin Study

    ERIC Educational Resources Information Center

    Petrill, Stephen A.; Deater-Deckard, Kirby

    2004-01-01

    Prior research suggests shared environmental influences on cognitive performance are important in early childhood. However, few studies have attempted to identify the factors comprising this shared environmental variance. To address this issue, we examined the covariance between task orientation, parental warmth, socioeconomic status and general…

  17. Students' Approaches to Learning in Problem-Based Learning: Taking into Account Professional Behavior in the Tutorial Groups, Self-Study Time, and Different Assessment Aspects

    ERIC Educational Resources Information Center

    Loyens, Sofie M. M.; Gijbels, David; Coertjens, Liesje; Cote, Daniel J.

    2013-01-01

    Problem-based learning (PBL) represents a major development in higher educational practice and is believed to promote deep learning in students. However, empirical findings on the promotion of deep learning in PBL remain unclear. The aim of the present study is to investigate the relationships between students' approaches to learning (SAL) and…

  18. The use of marker-data transformations to account for linkage disequilibrium in genomic selection: a case study in switchgrass (Panicum virgatum L.)

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Genomic selection (GS) is an attractive technology to generate rapid genetic gains, particularly in perennial grass species like switchgrass, where phenotyping generally requires at least two years of field trial. In this study, we empirically assessed prediction procedures for GS in two different p...

  19. Accountability Pressure, Academic Standards, and Educational Triage

    ERIC Educational Resources Information Center

    Lauen, Douglas Lee; Gaddis, S. Michael

    2012-01-01

    This study aims to determine whether educational accountability promotes educational triage. This study exploits a natural experiment in North Carolina in which standards increased first in math in 2006 and second in reading in 2008 to determine whether an increase in educational standards caused an increase in educational triage at the expense of…

  20. Domain general change detection accounts for "dishabituation" effects in temporal-parietal regions in fMRI studies of speech perception

    PubMed Central

    Zevin, Jason D.; Yang, Jianfeng; Skipper, Jeremy I.; McCandliss, Bruce D.

    2010-01-01

    Functional MRI studies of speech sound categorization often compare conditions in which a stimulus is presented repeatedly to conditions in which multiple stimuli are presented. This approach has established that a set of superior temporal and inferior parietal regions respond more strongly to conditions containing stimulus change. Here, we examine whether this contrast is driven by habituation to a repeating condition or by selective responding to change. Experiment 1 directly tests this by comparing the observed response to long trains of stimuli against a constructed hemodynamic response modeling the hypothesis that no habituation occurs. The results are consistent with the view that enhanced response to conditions involving phonemic variability reflect change detection. In a second experiment, the specificity of these responses to linguistically relevant stimulus variability was studied by including a condition in which the talker, rather than phonemic category, was variable from stimulus to stimulus. In this context, strong change detection responses were observed to changes in talker, but not to changes in phoneme category. The results prompt a reconsideration of two assumptions common to fMRI studies of speech sound categorization: they suggest that temporoparietal responses in passive paradigms such as those employed here are better characterized as reflecting change detection than habituation, and that their apparent selectivity to speech sound categories may reflect a more general preference for variability in highly salient or behaviorally relevant stimulus dimensions. PMID:20089919

  1. QM/MM calculations with DFT for taking into account protein effects on the EPR and optical spectra of metalloproteins. Plastocyanin as a case study.

    PubMed

    Sinnecker, Sebastian; Neese, Frank

    2006-09-01

    A detailed study of the influence of the surrounding protein on magnetic and optical spectra of metalloproteins is presented using the quantum-mechanical/molecular mechanical (QM/MM) approach. The well-studied type I copper site in plastocyanin in the cupric oxidation state is taken as a test case because its spectroscopic properties have been extensively studied and are well understood. The calculations have been performed using nonrelativistic and scalar relativistic (at the level of the zeroth order regular approximation, ZORA) calculations (B3LYP functional). Linear response theory has been used to calculate first- and second-order properties, namely the EPR g-tensor, the central metal hyperfine couplings (HFCs), the HFCs of the directly coordinating ligands, as well as superhyperfine couplings (1H, 14N) from remote nuclei, transition energies, and oscillator strengths. Two different model systems have been defined that do not and do include important amino acids from the second coordination sphere, respectively. For comparison, calculations have been carried out in the gas phase and in a dielectric continuum (conductor like screening model, COSMO) with a dielectric constant of four. The best results were obtained at the scalar relativistic ZORA level for the largest model in conjunction with explicit modeling of the protein environment through the QM/MM procedure, which is also considered to be the highest level of theory used in this work. The protein effects beyond the second coordination sphere were found to be quite substantial (up to 30% changes on some properties), and were found to require an explicit treatment of the protein beyond the second coordination sphere. In addition, the embedding water cage was found to have a nonnegligible influence on the calculated spectroscopic data, which is of the same order as the influence of the protein backbone charges. However, while qualitatively satisfactory, the errors in the calculated spectroscopic parameters

  2. Advising Implications of Undergraduates' Motivations for Entering the Accounting Profession

    ERIC Educational Resources Information Center

    Hurt, Robert L.; Barro, Frank

    2006-01-01

    The accounting profession is in a state of flux--some might even say crisis. Recent ethical lapses, such as the Enron debacle, have called into question the professionalism of a few, tainting the reputation of many accountants. In this study, we examined the attitudes of accounting students at a comprehensive public university at the beginning and…

  3. The Effects of Different Teaching Approaches in Introductory Financial Accounting

    ERIC Educational Resources Information Center

    Chiang, Bea; Nouri, Hossein; Samanta, Subarna

    2014-01-01

    The purpose of the research is to examine the effect of the two different teaching approaches in the first accounting course on student performance in a subsequent finance course. The study compares 128 accounting and finance students who took introductory financial accounting by either a user approach or a traditional preparer approach to examine…

  4. On Developing the Writing Skills Course for Accounting Students

    ERIC Educational Resources Information Center

    Firch, Tim; Campbell, Annhenrie; Lindsay, David H.; Garner, Don E.

    2010-01-01

    The CSU, Stanislaus, accounting program is providing a new course that meets the university-wide upper-division writing requirement and offers accounting students additional professional study. While a writing skills course is not unusual in a business program, few offer an alternative centered on the accounting body of knowledge. Undergraduate…

  5. California Community Colleges. Improving It: Accountability by Design.

    ERIC Educational Resources Information Center

    Far West Lab. for Educational Research and Development, San Francisco, CA.

    Drawing from a review of the literature, existing studies of accountability in other states, and the experiences of four California community colleges that are developing local accountability systems, this six-part guide offers ideas and suggestions for community college educators who wish to design accountability systems that will increase…

  6. Improved CT-based estimate of pulmonary gas trapping accounting for scanner and lung-volume variations in a multicenter asthmatic study

    PubMed Central

    Choi, Sanghun; Hoffman, Eric A.; Wenzel, Sally E.; Castro, Mario

    2014-01-01

    Lung air trapping is estimated via quantitative computed tomography (CT) using density threshold-based measures on an expiration scan. However, the effects of scanner differences and imaging protocol adherence on quantitative assessment are known to be problematic. This study investigates the effects of protocol differences, such as using different CT scanners and breath-hold coaches in a multicenter asthmatic study, and proposes new methods that can adjust intersite and intersubject variations. CT images of 50 healthy subjects and 42 nonsevere and 52 severe asthmatics at total lung capacity (TLC) and functional residual capacity (FRC) were acquired using three different scanners and two different coaching methods at three institutions. A fraction threshold-based approach based on the corrected Hounsfield unit of air with tracheal density was applied to quantify air trapping at FRC. The new air-trapping method was enhanced by adding a lung-shaped metric at TLC and the lobar ratio of air-volume change between TLC and FRC. The fraction-based air-trapping method is able to collapse air-trapping data of respective populations into distinct regression lines. Relative to a constant value-based clustering scheme, the slope-based clustering scheme shows the improved performance and reduced misclassification rate of healthy subjects. Furthermore, both lung shape and air-volume change are found to be discriminant variables for differentiating among three populations of healthy subjects and nonsevere and severe asthmatics. In conjunction with the lung shape and air-volume change, the fraction-based measure of air trapping enables differentiation of severe asthmatics from nonsevere asthmatics and nonsevere asthmatics from healthy subjects, critical for the development and evaluation of new therapeutic interventions. PMID:25103972

  7. Improved CT-based estimate of pulmonary gas trapping accounting for scanner and lung-volume variations in a multicenter asthmatic study.

    PubMed

    Choi, Sanghun; Hoffman, Eric A; Wenzel, Sally E; Castro, Mario; Lin, Ching-Long

    2014-09-15

    Lung air trapping is estimated via quantitative computed tomography (CT) using density threshold-based measures on an expiration scan. However, the effects of scanner differences and imaging protocol adherence on quantitative assessment are known to be problematic. This study investigates the effects of protocol differences, such as using different CT scanners and breath-hold coaches in a multicenter asthmatic study, and proposes new methods that can adjust intersite and intersubject variations. CT images of 50 healthy subjects and 42 nonsevere and 52 severe asthmatics at total lung capacity (TLC) and functional residual capacity (FRC) were acquired using three different scanners and two different coaching methods at three institutions. A fraction threshold-based approach based on the corrected Hounsfield unit of air with tracheal density was applied to quantify air trapping at FRC. The new air-trapping method was enhanced by adding a lung-shaped metric at TLC and the lobar ratio of air-volume change between TLC and FRC. The fraction-based air-trapping method is able to collapse air-trapping data of respective populations into distinct regression lines. Relative to a constant value-based clustering scheme, the slope-based clustering scheme shows the improved performance and reduced misclassification rate of healthy subjects. Furthermore, both lung shape and air-volume change are found to be discriminant variables for differentiating among three populations of healthy subjects and nonsevere and severe asthmatics. In conjunction with the lung shape and air-volume change, the fraction-based measure of air trapping enables differentiation of severe asthmatics from nonsevere asthmatics and nonsevere asthmatics from healthy subjects, critical for the development and evaluation of new therapeutic interventions. PMID:25103972

  8. Synthesis, molecular structure and spectroscopic studies of some new quinazolin-4(3H)-one derivatives; an account on the N- versus S-Alkylation

    NASA Astrophysics Data System (ADS)

    Hagar, Mohamed; Soliman, Saied M.; Ibid, Farahate; El Ashry, El Sayed H.

    2016-03-01

    A new series of N- and S-alkylated products of 3-aryl-1H,3H-quinazolin-2,4-dione and 3-aryl-2-mercapto-3H-quinazolin-4-one, respectively, were prepared in good yields via efficient nucleophilic substitution reaction of the SH and NH substrates with methyl iodide, ethyl bromoacetate, allyl bromide, propagyl bromide, 2-bromoethanol, 1,3-dibromopropane or phenacyl bromide in DMF as a solvent and anhydrous potassium carbonate. The quinazolin-2,4-dione favored the N-alkylation while the 2-mercapto-3H-quinazolin-4-one goes via the S-alkylation. DFT reactivity studies showed that the former have the N-site with higher nucleophilicity compared to the O-site. In contrast, the S-site is the more nucleophilic centre than the N-atom of the latter. The structures of the synthesized products have been established on the basis of their melting point (m.p), IR and 1HNMR data. The molecular structures of the products were calculated using the DFT B3LYP/6-311G(d,p) method. The electronic and spectroscopic properties (Uv-Vis and NMR spectra) were calculated using the same level of theory. The chemical reactivity descriptors that could help to understand the biological activity of the products are also predicted.

  9. Study of Mechanical Properties of AZ91 Magnesium Alloy Welded by Laser Process Taking into Account the Anisotropy Microhardness and Residual Stresses by X-Ray Diffraction

    NASA Astrophysics Data System (ADS)

    Kouadri, A.; Barrallier, L.

    2011-07-01

    The objective of this investigation was to study the mechanical properties of a magnesium alloy welded by a CO2 laser. Residual stresses were measured by X-ray diffraction. They were calculated by the classic sin2 ψ method in the isotropic zones by using the orientation distribution function (ODF) in the textured zones. The results demonstrated that laser welding results in the formation of several different zones with different microstructural and mechanical properties. Welding principally leads to a reduction in grain size and a new distribution of phases. The most remarkable observation was that of a superficial layer on the surface of the welded zone. This layer has a marked crystallographic texture, a reduction in the level of aluminum, and an elevated microhardness. These characteristics disappear at a depth of 200 μm under the welded zone. These modifications can be explained by the nature of the solidification, which occurs under nonequilibrium conditions resulting in an equiaxial columnar transition. This transition is evident also within the profile of residual tensile stresses, which are at their maximum at the interface between the superficial layer and the rest of the welded zone. These results are explained by the anisotropic properties of the textured layer in relation to the plasticity.

  10. Taking Off! Sharing State-Level Accountability Strategies. Using Academic and Vocational Accountability Strategies To Improve Student Achievement.

    ERIC Educational Resources Information Center

    Rahn, Mikala L.; O'Driscoll, Patricia; Hudecki, Phyllis

    This document shares lessons learned related to states' strategies to improve accountability. Case studies describe promising practices or particular strategies within an accountability system that have operationalized six standards identified by the National Association of State Boards of Education. The introduction discusses accountability and…

  11. Emerging communities of child-healthcare practice in the management of long-term conditions such as chronic kidney disease: qualitative study of parents’ accounts

    PubMed Central

    2014-01-01

    Background Parents of children and young people with long-term conditions who need to deliver clinical care to their child at home with remote support from hospital-based professionals, often search the internet for care-giving information. However, there is little evidence that the information available online was developed and evaluated with parents or that it acknowledges the communities of practice that exist as parents and healthcare professionals share responsibility for condition management. Methods The data reported here are part of a wider study that developed and tested a condition-specific, online parent information and support application with children and young people with chronic-kidney disease, parents and professionals. Semi-structured interviews were conducted with 19 fathers and 24 mothers who had recently tested the novel application. Data were analysed using Framework Analysis and the Communities of Practice concept. Results Evolving communities of child-healthcare practice were identified comprising three components and several sub components: (1) Experiencing (parents making sense of clinical tasks) through Normalising care, Normalising illness, Acceptance & action, Gaining strength from the affected child and Building relationships to formalise a routine; (2) Doing (Parents executing tasks according to their individual skills) illustrated by Developing coping strategies, Importance of parents’ efficacy of care and Fear of the child’s health failing; and (3) Belonging/Becoming (Parents defining task and group members’ worth and creating a personal identity within the community) consisting of Information sharing, Negotiation with health professionals and Achieving expertise in care. Parents also recalled factors affecting the development of their respective communities of healthcare practice; these included Service transition, Poor parent social life, Psycho-social affects, Family chronic illness, Difficulty in learning new procedures

  12. Who Is Accountable for "Thoughtfulness"?

    ERIC Educational Resources Information Center

    Brown, Rexford

    1987-01-01

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

  13. 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)

  14. Accounting Internships: A Practical Framework.

    ERIC Educational Resources Information Center

    Henry, Linvol G.; And Others

    1988-01-01

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

  15. 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)

  16. Competency-Based Accounting Instruction

    ERIC Educational Resources Information Center

    Graham, John E.

    1977-01-01

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

  17. Cost Accounting and Analysis for University Libraries

    ERIC Educational Resources Information Center

    Leimkuhler, Ferdinand F.; Cooper, Michael D.

    1971-01-01

    The approach to library planning studied in this paper is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and tested with historical data from the General Library at the University of California, Berkeley. (4 references) (Author)

  18. Accountability in Community Colleges Using Stakeholder Theory

    ERIC Educational Resources Information Center

    Pitcher, Paula R.

    2012-01-01

    The purpose of the present study is to analyze stakeholder theory and its applicability to community college accountability. Community colleges have been using strategic planning as a management approach that includes the process of strategic action, and many organizations claim that they collaborate with their stakeholders during this process.…

  19. Accountability in Alabama Schools. Report 24.

    ERIC Educational Resources Information Center

    Alabama Education Study Commission, Montgomery.

    The Alabama Education Study Commission conducted a five-year project to find adequate measures of accountability for schools. The result, developed, implemented, and tested in 11 school districts in Alabama, was a Program Management and Budgeting (PMB) system combining elements of zero-base budgeting and management by objectives. PMB has the…

  20. 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…

  1. Teaching Financial Accounting via a Worksheet Approach.

    ERIC Educational Resources Information Center

    Vincent, Vern C.; Dietz, Elizabeth M.

    A classroom research study investigated the effectiveness of an approach to financial accounting instruction that uses worksheets to bring together the conceptual and practical aspects of the field. Students were divided into two groups, one taught by traditional lecture method and the other taught with worksheet exercises and lectures stressing…

  2. A Narrative Account of a Teacher Community

    ERIC Educational Resources Information Center

    Moate, Josephine

    2014-01-01

    This narrative account draws on dialogic approaches to education to critically reflect on teachers' expressed pedagogic thinking in community. The context for the study is a teacher community in Central Finland comprising teachers from pre-primary to upper secondary contexts. The shared interest of the community is in the foreign-language…

  3. Designing More Effective Accountability Report Cards

    ERIC Educational Resources Information Center

    Sabbah, Faris M.

    2011-01-01

    The purpose of this study was to identify and design standards and procedures for creating easily interpreted accountability reports cards, consistent with the requirements spelled out in the No Child Left Behind Act of 2001 (NCLB). The use of public report cards was first raised during the debate that took place immediately prior to the passage…

  4. Florida and Tennessee: Accountability in Civic Education

    ERIC Educational Resources Information Center

    Delander, Brady

    2014-01-01

    While most states require testing in social studies or civic education, two states attach consequences for students and schools based on required statewide civics exams. Lawmakers in Florida, in 2010, and in Tennessee, in 2012, approved legislation that holds students accountable for their civics knowledge. Students are taking the tests for the…

  5. The Public's View of Newspaper Accountability.

    ERIC Educational Resources Information Center

    Bernstein, James M.

    A study was conducted to determine how readers regard the accountability of newspapers that employ ombudsmen. Subjects were 393 readers of Kentucky's "Louisville Times" and "Courier Journal." Both papers, the first American papers to hire ombudsmen, publicize the existence of the ombudsman in a daily column, and from 1974 to 1981, the "Times"…

  6. Role of E-Payment System in Promoting Accountability in Government Ministries as Perceived by Accounting Education Graduates and Accountants in Ministry of Finance of Ebonyi State

    ERIC Educational Resources Information Center

    Azih, Nonye; Nwagwu, Lazarus

    2015-01-01

    This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…

  7. 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.

  8. 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...

  9. 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...

  10. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  11. 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...

  12. 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...

  13. 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.

  14. 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…

  15. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

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

    ERIC Educational Resources Information Center

    Clayton, John

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

  17. Performance measurement: the new accountability.

    PubMed

    Martin, L L; Kettner, P M

    1997-01-01

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

  18. A Liberal Account of Addiction

    PubMed Central

    Foddy, Bennett; Savulescu, Julian

    2014-01-01

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

  19. The Minneapolis Accountability Project: 1972-1976. Final Report.

    ERIC Educational Resources Information Center

    Faunce, R.W.; Walen, Tracey

    The Minneapolis Accountability Project was an effort of the Minneapolis Public Schools to provide greater accountability to the public by helping citizens evaluate school programs. Citizens' study groups were provided with staff to help them in a year-long study of a topic selected by a citizen's advisory board. Study committees met weekly…

  20. Beyond Gender Performance in Accounting: Does Personality Distinction Matter?

    ERIC Educational Resources Information Center

    Fallan, Lars; Opstad, Leiv

    2014-01-01

    This study questions whether the contradictory results from previous studies of gender and performance in accounting is because gender has no mutually homogeneous groups. A combination of gender and personality types will provide a more balanced picture of academic performance in accounting. There are three main findings in this study: the…

  1. 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

  2. Managerial accounting applications in radiology.

    PubMed

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

    2005-03-01

    We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making. PMID:17411809

  3. Counselor Accountability Through Advisory Groups

    ERIC Educational Resources Information Center

    Johnson, Josephine; O'Brien, Charles R.

    1975-01-01

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

  4. Accountability Is a Calculated Effort

    ERIC Educational Resources Information Center

    Vekich, Michael; Coborn, Daniel

    2004-01-01

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

  5. Accountable Professional Practice in ELT

    ERIC Educational Resources Information Center

    Farmer, Frank

    2006-01-01

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

  6. Accountability in Adult Farmer Education

    ERIC Educational Resources Information Center

    Callanan, Paul J.; Jackson, Dennis L.

    1978-01-01

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

  7. 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…

  8. 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…

  9. 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)

  10. 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…

  11. 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…

  12. 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…

  13. 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…

  14. Accounting for What Youngsters Learn.

    ERIC Educational Resources Information Center

    Bell, Terrel H.

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

  15. Trading Accountability for Greater Flexibility.

    ERIC Educational Resources Information Center

    Sanders, Ted

    1991-01-01

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

  16. Holding Schools Accountable for Equity.

    ERIC Educational Resources Information Center

    Olsen, Laurie

    2001-01-01

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

  17. NCEO Framework for Educational Accountability.

    ERIC Educational Resources Information Center

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

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

  18. Academic Accountability and State Intervention.

    ERIC Educational Resources Information Center

    Duncan, John W.

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

  19. 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;…

  20. 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…

  1. 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)

  2. 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.

  3. 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…

  4. 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)

  5. 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:…

  6. 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…

  7. From Transactional to Transformational Accounting.

    ERIC Educational Resources Information Center

    Cooper, Bruce S.; Randall, E. Vance

    1998-01-01

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

  8. Accounting. Occupational Competency Analysis Profile.

    ERIC Educational Resources Information Center

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

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

  9. Accounting. Ohio's Competency Analysis Profile.

    ERIC Educational Resources Information Center

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

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

  10. 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…

  11. Increasing accountability to drive improvement.

    PubMed

    Abbott, John G

    2012-01-01

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

  12. 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…

  13. 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…

  14. Converting accounts receivable into cash.

    PubMed

    Folk, M D; Roest, P R

    1995-09-01

    In recent years, increasing numbers of healthcare providers have converted their accounts receivable into cash through a process called securitization. This practice has gained popularity because it provides a means to raise capital necessary to healthcare organizations. Although securitization transactions can be complex, they may provide increased financial flexibility to providers as they prepare for continuing change in the healthcare industry. PMID:10145096

  15. 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…

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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....

  1. 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...

  2. 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....

  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. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  5. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  6. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  7. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  8. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  9. 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...

  10. 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...

  11. The Experience of Deep Learning by Accounting Students

    ERIC Educational Resources Information Center

    Turner, Martin; Baskerville, Rachel

    2013-01-01

    This study examines how to support accounting students to experience deep learning. A sample of 81 students in a third-year undergraduate accounting course was studied employing a phenomenographic research approach, using ten assessed learning tasks for each student (as well as a focus group and student surveys) to measure their experience of how…

  12. Using Collaboration for Curriculum Change in Accounting Higher Education

    ERIC Educational Resources Information Center

    Pickering, Beth Marie

    2013-01-01

    This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

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

    ERIC Educational Resources Information Center

    Meyer, Heinz-Dieter

    2014-01-01

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

  14. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

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

  15. Salary-Trend Studies of Faculty for the Years 1985-86 and 1988-89 in the Following Disciplines/Major Fields: Accounting; Agricultural Production; Anthropology; Architecture and Environmental Design; Area and Ethnic Studies; Audiology and Speech Pathology; Business Administration and Management; Business and Management; Business Economics; Chemistry; Communication Technologies; Communications; Computer and Information Sciences; Curriculum and Instruction; and Dramatic Arts.

    ERIC Educational Resources Information Center

    Howe, Richard D.; And Others

    This volume provides comparative data for faculty salaries in public and private colleges, based on an annual survey of over 700 colleges and universities. Data cover the following 15 disciplines: accounting, agribusiness and agricultural production, anthropology, architecture and environmental design, area and ethnic studies, audiology and speech…

  16. Salary-Trend Studies of Faculty of the Years 1988-89 and 1991-92 in the Following Academic Disciplines/Major Fields: Accounting; Agribusiness and Agriproduction; Anthropology; Area and Ethnic Studies; Business Administration and Management; Business and Management; Business Economics; Chemistry; Communication Technologies; Communications; Computer and Information Sciences; Dramatic Arts; Drawing; Education; and Engineering.

    ERIC Educational Resources Information Center

    Howe, Richard D.; And Others

    This volume provides comparative data for faculty salaries in public and private colleges, based on an annual survey of over 600 colleges and universities. Data cover the following disciplines: Accounting, Agribusiness and Agriproduction, Anthropology, Area and Ethnic Studies, Business Administration and Management, Business and Management,…

  17. 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

  18. Material control and accountability alternatives

    SciTech Connect

    1991-08-12

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

  19. Khipu accounting in ancient Peru.

    PubMed

    Urton, Gary; Brezine, Carrie J

    2005-08-12

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

  20. 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.

  1. 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)

  2. 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.

  3. 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)

  4. 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...

  5. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  11. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  12. Accounting Practitioners Reflect on Faculty Impact: Bridging the Gap between Theory and Practice

    ERIC Educational Resources Information Center

    Johnson, Ryan

    2014-01-01

    A gap exists between the perception of accounting education in the classroom and accounting as it is practiced. This study explores qualitatively the perceptions and experiences of mid-career accounting professionals with respect to the impact of academic faculty on their careers in accounting. The study identifies a perception gap in the…

  13. Problems of Parliamentary accountability in Jamaica: consequences for health administration.

    PubMed

    Moncrieffe, J M

    2001-01-01

    The effective parliamentary democracy implements the policies, programmes, procedures and processes that encourage optimal constituency service, effective departmental performance, thoroughly considered and well-formulated government policies, public responsiveness and accountability. This paper uses a case study of health administration to highlight some of the problems presented in seeking to establish parliamentary accountability in Jamaica. It argues that the ineffectiveness and lack of accountability in and of Parliament have flourished in a context of poor economic growth and deep political and social divides. Accountability requires more than ad-hoc institutional interventions; it depends on social and political change. PMID:20027707

  14. 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

  15. 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.

  16. 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.

  17. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

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

  18. Career Progression of Young Female Accountants: Evidence from the Accountancy Profession in Ireland.

    ERIC Educational Resources Information Center

    Twomey, Ann Marie; Linehan, Margaret; Walsh, James S.

    2002-01-01

    A study of 12 male and 12 female accountants under age 30 in Ireland indicated that young women encountered gender-based obstacles in an industry still dominated by males. They had fewer opportunities for informal networking, and more women than men believed children would affect their career progress. (Contains 41 references.) (SK)

  19. 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.

  20. Ethics in the Accounting Curriculum: What Is Really Being Covered?

    ERIC Educational Resources Information Center

    Miller, William F.; Becker, D'Arcy A.

    2011-01-01

    This paper examines the current level of ethics integration across the accounting curriculum, analyzing the quantity, methods and topics included in coverage. Results of a survey of U.S. accounting faculty from 44 states and 97 different institutions on these issues are presented. The study is broken into two sections: the actual level of ethics…