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. 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.

  5. Accountability.

    ERIC Educational Resources Information Center

    Mullen, David J., Ed.

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

  6. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  7. 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…

  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. 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…

  10. NCSALL Study Circle Guide: Performance Accountability in Adult Basic Education

    ERIC Educational Resources Information Center

    National Center for the Study of Adult Learning and Literacy (NCSALL), 2000

    2000-01-01

    This guide provides step-by-step instructions to facilitate a multi-session study circle for practitioners on the topic of accountability. Practitioners will read and analyze research and discuss how to apply it in their classrooms and programs. In the first session, the Study Circle group will examine the concept of performance accountability in…

  11. 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…

  12. 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…

  13. 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…

  14. 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.

  15. Patients' own accounts of sciatica: a qualitative study.

    PubMed

    Ong, Bie Nio; Konstantinou, Kika; Corbett, Mandy; Hay, Elaine

    2011-07-01

    STUDY DESIGN.: Longitudinal qualitative interview study, nested within a back pain cohort study. OBJECTIVE.: Enhance the understanding of patients' own perspectives on living with sciatica to inform improvements in care and treatment outcomes. SUMMARY OF BACKGROUND DATA.: Reports of patients' own accounts of sciatica and its impact on daily life are still scarce. Research on back pain has shown that it is important to understand how people live with pain and how they perceive interactions with health care professionals and interpret interventions. These types of insights help to improve treatments and their acceptability to patients. METHODS.: In-depth qualitative interviews with 37 people at baseline and 6 and 12 months' follow-up. The interviews covered topics that were derived from the Illness Perceptions Questionnaire and allowed open-ended talk about people's experiences of pain. All interviews were tape-recorded, fully transcribed, and thematically analyzed. RESULTS.: People needed to make sense of sciatica through identifying a cause and having it clinically diagnosed. The impact of sciatic pain was seen to be constant, intense, and all-encompassing. Appreciation of this by clinicians was considered important, as well as the provision of clear information about treatment and prognosis. Expectations about treatment options varied between patients, and people balanced pain relief with adverse effects. CONCLUSION.: Our study highlights patients' own accounts of the distinctiveness, impact, and intrusiveness of their sciatic symptoms. Our findings emphasize the importance of leg pain in identifying a subgroup of back-pain patients more likely to have severe symptoms, be at risk of poor outcome, and who should be considered a priority for early diagnosis and management. Future management of sciatica needs to include listening to patients' stories, offering a credible physical assessment, explanation, and diagnosis of the condition. Explaining the limits to

  16. 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…

  17. 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...

  18. A Study of Work Values of Computer Education in Accounting.

    ERIC Educational Resources Information Center

    Ahadiat, Nasrollah

    1992-01-01

    Describes a survey of students at a large university and a random sample of faculty at accounting accredited schools that investigated the use of microcomputers in accounting curricula. Topics discussed include work values and computer education, student and teacher attitudes toward computers, and differences between upper division and lower…

  19. 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…

  20. 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…

  1. 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…

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

    ERIC Educational Resources Information Center

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

    2012-01-01

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

  3. Implementing Outcomes Based Accountability in Children's Services. Case Studies

    ERIC Educational Resources Information Center

    Bergeron, Caroline; Chamberlain, Tamsin; George, Nalia; Golden, Sarah; Mundy, Ellie; Southcott, Clare; Walker, Fiona

    2010-01-01

    Outcomes Based Accountability (OBA) is an approach that Children's Trusts and Children's Services can use to assist with planning services and assessing their performance. The OBA approach focuses on outcomes that are desired and monitoring and evidencing progress towards those desired outcomes. OBA makes a distinction between two types of…

  4. 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…

  5. A Pilot Study Examining the Effects of Time Constraints on Student Performance in Accounting Classes

    ERIC Educational Resources Information Center

    Morris, David E., Sr.; Scott, John

    2015-01-01

    The purpose of this study was to examine the effects, if any, of time constraints on the success of accounting students completing exams. This study examined how time allowed to take exams affected the grades on examinations in three different accounting classes. Two were sophomore classes and one was a senior accounting class. This limited pilot…

  6. 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.

  7. 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…

  8. Americans in Paris: A Discourse Analysis of Student Accounts of Study Abroad

    ERIC Educational Resources Information Center

    Wolcott, Timothy Paul

    2010-01-01

    In this study, I provide a discourse analytical and narrative-theoretical examination of four American undergraduate students' interview accounts of study abroad in France. The key finding is that all of these students accounted for the significance of their experiences studying abroad in terms that transcended the institutionally sanctioned…

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

    USGS Publications Warehouse

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

    2015-01-01

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

  10. 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,…

  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. Teacher Technology Use and State Accountability Scores: A Correlational Study

    ERIC Educational Resources Information Center

    Borjes, Robert L.

    2012-01-01

    This was an exploratory study that sought to find a positive correlation between teachers' perceived use of technology and successful test scores as measured by state indicators. As more districts purchase expensive technology to assist teachers in reaching the lofty goals set by the state, it is important for administrators and local school…

  13. 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.

  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. 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…

  16. 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…

  17. 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…

  18. A Critique of Two Studies Considering the Continuing Professional Education of Accountants.

    ERIC Educational Resources Information Center

    Holt, Margaret; And Others

    1992-01-01

    Synthesis of 2 studies--1 of 429 accountant participants in continuing education (CE) and 1 of CE accounting courses taught by practitioners and academics--found that (1) academicians were rated slightly higher than practitioners and (2) assessments of learning indicate proficiency rather than competence in practice. (SK)

  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. Remembered study mode: support for the distinctiveness account of the production effect.

    PubMed

    Ozubko, Jason D; Major, Jennifer; MacLeod, Colin M

    2014-01-01

    The production effect is the finding that words spoken aloud at study are subsequently remembered better than are words read silently at study. According to the distinctiveness account, aloud words are remembered better because the act of speaking those words aloud is encoded and later recovery of this information can be used to infer that those words were studied. An alternative account (the strength-based account) is that memory strength is simply greater for words read aloud. To discriminate these two accounts, we investigated study mode judgements (i.e., "aloud"/"silent"/"new" ratings): The strength-based account predicts that "aloud" responses should positively correlate with memory strength, whereas the distinctiveness account predicts that accuracy of study mode judgements will be independent of memory strength. Across three experiments, where the strength of some silent words was increased by repetition, study mode was discriminable regardless of strength-even when the strength of aloud and repeated silent items was equivalent. Consistent with the distinctiveness account, we conclude that memory for "aloudness" is independent of memory strength and a likely candidate to explain the production effect.

  1. 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

  2. Emergy accounting for regional studies: case study of Canada and its provinces.

    PubMed

    Hossaini, Navid; Hewage, Kasun

    2013-03-30

    Sustainable regional management (development) requires an understanding of interactions between the social, economic, and ecological systems within the boundaries of a region. In this paper, application of emergy (an environmental accounting method) for regional planning is discussed through a case study. Emergy (spelled with an "m") methodology is an environmental accounting technique that evaluates the energy system for the thermodynamics of an open system. Major renewable and non-renewable resource fluxes to a region, including energy, matter, human activities, and money can be converted to emergy by using corresponding transformity functions. As a case study, this paper discusses the emergy accounting of Canada and its provinces with various emergy-based indicators. Moreover, emergy maps were generated in a form of emergy geography. These maps are multi-dimensional illustrations that show resource consumption, emergy per person, and emergy density across Canada under two parameters: (1) the quantities of resources consumed and (2) the location of consumption. Emergy analysis also highlights concentrations of renewable and natural resources in Canada and distinguishes the provinces with the highest resource consumption. Analysis of emergy indicator for Canadian provinces shows that Alberta with the highest EYR (7.35) provides energy to the economy of Canada. However, ELR value of Alberta (8.5) indicates that the province's current economic approach is not sustainable as it relies mainly on non-renewable emergy inputs (mainly from fossil fuels). ELR of British Columbia and Manitoba indicates that these two provinces created a firm balance between emergy use of renewable and non-renewable resources. The characterizations of regions provided in this paper can be used for future land planning and management both in federal and provincial levels. PMID:23435155

  3. Emergy accounting for regional studies: case study of Canada and its provinces.

    PubMed

    Hossaini, Navid; Hewage, Kasun

    2013-03-30

    Sustainable regional management (development) requires an understanding of interactions between the social, economic, and ecological systems within the boundaries of a region. In this paper, application of emergy (an environmental accounting method) for regional planning is discussed through a case study. Emergy (spelled with an "m") methodology is an environmental accounting technique that evaluates the energy system for the thermodynamics of an open system. Major renewable and non-renewable resource fluxes to a region, including energy, matter, human activities, and money can be converted to emergy by using corresponding transformity functions. As a case study, this paper discusses the emergy accounting of Canada and its provinces with various emergy-based indicators. Moreover, emergy maps were generated in a form of emergy geography. These maps are multi-dimensional illustrations that show resource consumption, emergy per person, and emergy density across Canada under two parameters: (1) the quantities of resources consumed and (2) the location of consumption. Emergy analysis also highlights concentrations of renewable and natural resources in Canada and distinguishes the provinces with the highest resource consumption. Analysis of emergy indicator for Canadian provinces shows that Alberta with the highest EYR (7.35) provides energy to the economy of Canada. However, ELR value of Alberta (8.5) indicates that the province's current economic approach is not sustainable as it relies mainly on non-renewable emergy inputs (mainly from fossil fuels). ELR of British Columbia and Manitoba indicates that these two provinces created a firm balance between emergy use of renewable and non-renewable resources. The characterizations of regions provided in this paper can be used for future land planning and management both in federal and provincial levels.

  4. 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)…

  5. 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.

  6. 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.

  7. 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

  8. 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…

  9. Decision Making under Multiple Accountability Policies: A Study of Genesee County's High School Leaders

    ERIC Educational Resources Information Center

    Smith, Keith Newton

    2011-01-01

    This study sought to understand which aspects of current school accountability measures cause high school principals the most concern and what specific actions they were taking to address their concerns. This study took place in Genesee County Michigan. The primary method of data collection was semi-structured interviews. Thirteen traditional high…

  10. 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…

  11. Students with Disabilities and Accountability Reform: Findings from the California Case Study

    ERIC Educational Resources Information Center

    Nagle, Katherine M.; McLaughlin, Margaret J.; Nolet, Victor; Malmgren, Kimber

    2007-01-01

    This paper is one of four individual case study reports presenting the qualitative findings from a five-year investigation of the impact of accountability reform on students with disabilities in four states, eight districts, and twenty schools. This case study report presents qualitative data collected over a four-year period--2001-2004--from…

  12. Students with Disabilities and Accountability Reform: Findings from the Maryland Case Study

    ERIC Educational Resources Information Center

    Nagle, Katherine M.; McLaughlin, Margaret J.; Nolet, Victor; Malmgren, Kimber

    2007-01-01

    This paper is one of four individual case study reports presenting the qualitative findings from a five-year investigation of the impact of accountability reform on students with disabilities in four states, eight districts, and twenty schools. This case study report presents qualitative data collected over a four-year period--2001-2004--from…

  13. Students with Disabilities and Accountability Reform: Findings from the New York Case Study

    ERIC Educational Resources Information Center

    Nagle, Katherine M.; McLaughlin, Margaret J.; Nolet, Victor; Malmgren, Kimber

    2007-01-01

    This document is one of four individual case study reports presenting the qualitative findings from a five-year investigation of the impact of accountability reform on students with disabilities in four states, eight districts, and twenty schools. This case study report presents qualitative data, collected over a two-year period--2001 and…

  14. Students with Disabilities and Accountability Reform: Findings from the Texas Case Study

    ERIC Educational Resources Information Center

    Nagle, Katherine M.; McLaughlin, Margaret J.; Nolet, Victor; Malmgren, Kimber

    2007-01-01

    This paper is one of four individual case study reports presenting the qualitative findings from a five-year investigation of the impact of accountability reform on students with disabilities in four states, eight districts, and twenty schools. This case study report presents qualitative data collected over a four-year period--2001-2004--from…

  15. 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…

  16. Promoting Student Mental Health, Learning & Welfare: 1995-96 School Psychology Services Accountability Studies.

    ERIC Educational Resources Information Center

    McDaid, Janet L.; Reifman, Arthur

    As part of an ongoing project to determine how effectively school psychological services promote student mental health, learning, and welfare in San Diego City Schools (California), accountability studies were conducted. A previously developed planning model guided the process. During the 1995-96 school year, school psychologists gathered data…

  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. 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…

  19. 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...

  20. 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…

  1. Change, Changing, and Being Changed: A Study of Self in the Throes of Multiple Accountability Demands

    ERIC Educational Resources Information Center

    Craig, Cheryl

    2010-01-01

    Using the narrative inquiry research method, this self-study of my teacher education practices examines the influence of four simultaneous accountability reviews--a national accreditation review, a regional accreditation review, a university system review, and local campus review--on my personal experiences and identity within academia. The…

  2. 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…

  3. 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…

  4. 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…

  5. The study of material accountancy procedures for uranium in a whole nuclear fuel cycle

    SciTech Connect

    Nakano, Hiromasa; Akiba, Mitsunori

    1995-07-01

    Material accountancy procedures for uranium under a whole nuclear fuel cycle were studied by taking into consideration the material accountancy capability associated with realistic measurement uncertainties. The significant quantity used by the International Atomic Energy Agency (IAEA) for low-enriched uranium is 75 kg U-235 contained. A loss of U-235 contained in uranium can be detected by either of the following two procedures: one is a traditional U-235 isotope balance, and the other is a total uranium element balance. Facility types studied in this paper were UF6 conversion, gas centrifuge uranium enrichment, fuel fabrication, reprocessing, plutonium conversion, and MOX fuel production in Japan, where recycled uranium is processed in addition to natural uranium. It was found that the material accountancy capability of a total uranium element balance was almost always higher than that of a U-235 isotope balance under normal accuracy of weight, concentration, and enrichment measurements. Changing from the traditional U-235 isotope balance to the total uranium element balance for these facilities would lead to a gain of U-235 loss detection capability through material accountancy and to a reduction in the required resources of both the IAEA and operators.

  6. 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

  7. 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

  8. 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

  9. Telling a modest story: accounts of men's upward mobility from the National Child Development Study.

    PubMed

    Miles, Andrew; Savage, Mike; Bühlmann, Felix

    2011-09-01

    While the pattern of social mobility in postwar Britain has been extensively studied, revealing considerable upward mobility, much less is known about the subjective dimension to mobility. In this article, we employ a new sample of in-depth interviews with 50-year old men from the National Child Development Study to examine in detail the link between objective mobility patterns and the way the upwardly mobile narrate their life trajectories. In contrast to the mobility ideology suggested by the Oxford mobility survey of the early 1970s, in which the upwardly mobile recognized and internalized their success as a project of the self, we report how members of this later generation of men with highly successful careers prefer instead to articulate 'modest' life stories. By treating the career as a narrative device, we are able to show how the disavowal of the dominant, linear hierarchical career model by these men allows them to tell particular and distinctive stories which establish their individuality and personhood, while, paradoxically, recognizing the cultural power of the dominant model. In particular, we highlight the use of 'linear contingent' narratives by these men, in which specific events, especially those connected with occupational and geographical transitions, are deployed as contingent thresholds to mark out key shifts and passages in their lives. We then compare their accounts with those of immobile and downwardly men, who instead deploy 'ghostly' stories, preoccupied by the past, or defensive accounts, displaying unease with their failure to live up to the expectations of the linear career model. Having shown that men's accounts of mobility are suffused with an awareness of their need to establish their own individuality through repudiating the social trope of the instrumental careerist, we conclude that the links between career identities and objective mobility patterns are not straightforward and need careful unravelling.

  10. Telling a modest story: accounts of men's upward mobility from the National Child Development Study.

    PubMed

    Miles, Andrew; Savage, Mike; Bühlmann, Felix

    2011-09-01

    While the pattern of social mobility in postwar Britain has been extensively studied, revealing considerable upward mobility, much less is known about the subjective dimension to mobility. In this article, we employ a new sample of in-depth interviews with 50-year old men from the National Child Development Study to examine in detail the link between objective mobility patterns and the way the upwardly mobile narrate their life trajectories. In contrast to the mobility ideology suggested by the Oxford mobility survey of the early 1970s, in which the upwardly mobile recognized and internalized their success as a project of the self, we report how members of this later generation of men with highly successful careers prefer instead to articulate 'modest' life stories. By treating the career as a narrative device, we are able to show how the disavowal of the dominant, linear hierarchical career model by these men allows them to tell particular and distinctive stories which establish their individuality and personhood, while, paradoxically, recognizing the cultural power of the dominant model. In particular, we highlight the use of 'linear contingent' narratives by these men, in which specific events, especially those connected with occupational and geographical transitions, are deployed as contingent thresholds to mark out key shifts and passages in their lives. We then compare their accounts with those of immobile and downwardly men, who instead deploy 'ghostly' stories, preoccupied by the past, or defensive accounts, displaying unease with their failure to live up to the expectations of the linear career model. Having shown that men's accounts of mobility are suffused with an awareness of their need to establish their own individuality through repudiating the social trope of the instrumental careerist, we conclude that the links between career identities and objective mobility patterns are not straightforward and need careful unravelling. PMID:21899521

  11. 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…

  12. Long-Run Success in the Accounting Profession: A Study of Student Perceptions

    ERIC Educational Resources Information Center

    Carrington, Linda; Harwell, Jeff; Morris, Philip

    2009-01-01

    Accounting students are generally well aware of the skills, education, and accomplishments needed to get that first job and initially enter the accounting profession. However, it is equally important that accounting students approaching graduation have a good understanding of the skills, education and accomplishments required for an experienced…

  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. 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…

  15. Toward Defining and Measuring Social Accountability in Graduate Medical Education: A Stakeholder Study

    PubMed Central

    Reddy, Anjani T.; Lazreg, Sonia A.; Phillips, Robert L.; Bazemore, Andrew W.; Lucan, Sean C.

    2013-01-01

    Background Since 1965, Medicare has publically financed graduate medical education (GME) in the United States. Given public financing, various advisory groups have argued that GME should be more socially accountable. Several efforts are underway to develop accountability measures for GME that could be tied to Medicare payments, but it is not clear how to measure or even define social accountability. Objective We explored how GME stakeholders perceive, define, and measure social accountability. Methods Through purposive and snowball sampling, we completed semistructured interviews with 18 GME stakeholders from GME training sites, government agencies, and health care organizations. We analyzed interview field notes and audiorecordings using a flexible, iterative, qualitative group process to identify themes. Results Three themes emerged in regards to defining social accountability: (1) creating a diverse physician workforce to address regional needs and primary care and specialty shortages; (2) ensuring quality in training and care to best serve patients; and (3) providing service to surrounding communities and the general public. All but 1 stakeholder believed GME institutions have a responsibility to be socially accountable. Reported barriers to achieving social accountability included training time constraints, financial limitations, and institutional resistance. Suggestions for measuring social accountability included reviewing graduates' specialties and practice locations, evaluating curricular content, and reviewing program services to surrounding communities. Conclusions Most stakeholders endorsed the concept of social accountability in GME, suggesting definitions and possible measures that could inform policy makers calls for increased accountability despite recognized barriers. PMID:24404308

  16. 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…

  17. Local Control in the Era of Accountability: A Case Study of Wisconsin PreK

    ERIC Educational Resources Information Center

    Graue, M. Elizabeth; Wilinski, Bethany; Nocera, Amato

    2016-01-01

    The opposing principles of local control and increased standardization are a prominent tension in the United States' education system. Since at least the early 1990s, this tension has taken shape around the accountability movement, defined by educational reforms that hold schools, teachers, and students accountable for performance on new…

  18. Professional Development Programmes for Accountants through Distance Education: An Australian Study.

    ERIC Educational Resources Information Center

    Northcott, Paul; Holt, Dale

    1986-01-01

    Analyzes collaboration between Australian Society of Accountants and Deakin University in designing, developing, delivering, and evaluating an inservice distance education program for practicing accountants. The developers' role as educational technologists and their contributions to material development, test construction, testing, and program…

  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. A Qualitative Study of Urban Elementary School Teachers' Perceptions of Accountability in Their Practice

    ERIC Educational Resources Information Center

    Gishey, Rhiannon L.

    2013-01-01

    Current federal and state education mandates were developed to make schools accountable for student performance with the rationale that schools, teachers, and students will improve through the administration of high-stakes tests. Public schools are mandated to adhere to three accountability systems: national, state, and local. Additional elements…

  2. 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…

  3. Strategic Responses to Accountability Demands: A Case Study of Three Community Colleges

    ERIC Educational Resources Information Center

    Lattimore, John B.; D'Amico, Mark M.; Hancock, Dawson R.

    2012-01-01

    As community colleges receive attention focused on their role in addressing postsecondary needs, they are subject to varying levels of accountability, which necessitates the development of strategic approaches to leading institutions. Burke (2005) recognizes three accountability perspectives that higher education institutions must consider:…

  4. Reassessment of HIV-1 Acute Phase Infectivity: Accounting for Heterogeneity and Study Design with Simulated Cohorts

    PubMed Central

    Bellan, Steve E.; Dushoff, Jonathan; Galvani, Alison P.; Meyers, Lauren Ancel

    2015-01-01

    Background The infectivity of the HIV-1 acute phase has been directly measured only once, from a retrospectively identified cohort of serodiscordant heterosexual couples in Rakai, Uganda. Analyses of this cohort underlie the widespread view that the acute phase is highly infectious, even more so than would be predicted from its elevated viral load, and that transmission occurring shortly after infection may therefore compromise interventions that rely on diagnosis and treatment, such as antiretroviral treatment as prevention (TasP). Here, we re-estimate the duration and relative infectivity of the acute phase, while accounting for several possible sources of bias in published estimates, including the retrospective cohort exclusion criteria and unmeasured heterogeneity in risk. Methods and Findings We estimated acute phase infectivity using two approaches. First, we combined viral load trajectories and viral load-infectivity relationships to estimate infectivity trajectories over the course of infection, under the assumption that elevated acute phase infectivity is caused by elevated viral load alone. Second, we estimated the relative hazard of transmission during the acute phase versus the chronic phase (RHacute) and the acute phase duration (dacute) by fitting a couples transmission model to the Rakai retrospective cohort using approximate Bayesian computation. Our model fit the data well and accounted for characteristics overlooked by previous analyses, including individual heterogeneity in infectiousness and susceptibility and the retrospective cohort's exclusion of couples that were recorded as serodiscordant only once before being censored by loss to follow-up, couple dissolution, or study termination. Finally, we replicated two highly cited analyses of the Rakai data on simulated data to identify biases underlying the discrepancies between previous estimates and our own. From the Rakai data, we estimated RHacute = 5.3 (95% credibility interval [95% CrI]: 0

  5. 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

  6. 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.

  7. Preparing for loop ileostomy surgery: women's accounts from a qualitative study.

    PubMed

    Notter, Joy; Burnard, Philip

    2006-02-01

    Restorative proctocolectomy has become increasingly the surgical treatment of choice for ulcerative colitis and familial adenomatous polyposis since its inception in 1978 [Parks and Nicholls, 1978. British Medical Journal 2(6130), 85-88]. As Keighley, Grobler and Bain [1993. Gut 34(6), 680-684] point out it not only eradicates disease, it preserves the anal sphincter, so enabling patients to void normally. However, for many patients surgery takes place in stages, with the formation of a loop ileostomy as the first stage. As its use increases, so more nurses (both specialist and general trained) will be involved in providing ongoing care and support both pre and post operatively. Although research is available regarding surgery, ileo-anal pouch formation and function together with possible complications, little is known about the immediate post operative period. This paper reports a study of female patients' accounts of their preparation for, and experiences of such surgery. It was part of a larger study into the quality of life of women following restorative proctocolectomy [Notter, 2002. The Quality of Life of Women Following Restorative Proctocolectomy]. A total of 50 women participated in this study, which used descriptive phenomenology to explore their lived experiences. The surgery proved to be a pivotal period in their lives, with surgery the dream of full recovery had gone. The findings reveal a traumatic time with memories dominated by the issues of pain, the changes to their body and in most cases problems with the loop ileostomy. Most were left with a determination to maintain the pouch at all costs. This study identifies major implications for nurse education and training, regarding all aspects of care during this critical time. Findings show the immense and long lasting impact this type of surgery can have on quality of life.

  8. 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

  9. RADIATIVE OPACITY OF IRON STUDIED USING A DETAILED LEVEL ACCOUNTING MODEL

    SciTech Connect

    Jin Fengtao; Zeng Jiaolong; Yuan Jianmin; Huang Tianxuan; Ding Yongkun; Zheng Zhijian

    2009-03-01

    The opacity of iron plasma in local thermodynamic equilibrium is studied using an independently developed detailed level accounting model. Atomic data are generated by solving the full relativistic Dirac-Fock equations. State mixing within one electronic configuration is considered to include part of the correlations between electrons without configuration interaction matrices that are too large being involved. Simulations are carried out and compared with several recent experimental transmission spectra in the M- and L-shell absorption regions to reveal the high accuracy of the model. The present model is also compared with the OPAL, LEDCOP and OP models for two isothermal series at T = 20 eV and T = 19.3 eV. It is found that our model is in good agreement with OPAL and LEDCOP while it has discrepancies with OP at high densities. Systematic Rosseland and Planck mean opacities in the range 10-1000 eV for temperature and 10{sup -5}-10{sup -1} g cm{sup -3} for density are also presented and compared with LEDCOP results, finding good agreement at lower temperatures but apparent differences at high temperatures where the L- and K-shell absorptions are dominant.

  10. 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.

  11. Educational Accountability

    ERIC Educational Resources Information Center

    Pincoffs, Edmund L.

    1973-01-01

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

  12. 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

  13. 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

  14. 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

  15. 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…

  16. 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…

  17. 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…

  18. 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…

  19. 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…

  20. 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…

  1. Accountability for All: Results from a Study on Accountability Policies Affecting Students with Disabilities Educated in Special Schools and Settings. Topical Review Six.

    ERIC Educational Resources Information Center

    Kyle, Stacey J.; Papadopoulou, Eleni; McLaughlin, Margaret J.

    2004-01-01

    The purpose of this topical review is to examine the current state of accountability policies that impact students with disabilities who are educated in special schools and settings. For the purpose of this review, special schools and settings are defined as public or private settings outside of comprehensive K-12 school buildings. This review…

  2. 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)

  3. Accounting for Unmeasured Population Substructure in Case-Control Studies of Genetic Association Using a Novel Latent-Class Model

    PubMed Central

    Satten, Glen A.; Flanders, W. Dana; Yang, Quanhe

    2001-01-01

    We propose a novel latent-class approach to detect and account for population stratification in a case-control study of association between a candidate gene and a disease. In our approach, population substructure is detected and accounted for using data on additional loci that are in linkage equilibrium within subpopulations but have alleles that vary in frequency between subpopulations. We have tested our approach using simulated data based on allele frequencies in 12 short tandem repeat (STR) loci in four populations in Argentina. PMID:11170894

  4. 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)…

  5. 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…

  6. Report on a Study of Developments in Instructional Technology and Their Application to Education for Management Accountants.

    ERIC Educational Resources Information Center

    Allan, J. N.

    A study of Instructional Technology (IT) is presented. Its purposes included: (1) To learn something about the state of the art and anticipate future developments; (2) To relate what has been learned to education for the profession of management accounting at the undergraduate and graduate levels; and (3) To provide a framework of reference which…

  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. 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…

  9. 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

  10. 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.

  11. 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…

  12. 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.

  13. 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.

  14. Accounting for Dependence Induced by Weighted KNN Imputation in Paired Samples, Motivated by a Colorectal Cancer Study

    PubMed Central

    Suyundikov, Anvar; Stevens, John R.; Corcoran, Christopher; Herrick, Jennifer; Wolff, Roger K.; Slattery, Martha L.

    2015-01-01

    Missing data can arise in bioinformatics applications for a variety of reasons, and imputation methods are frequently applied to such data. We are motivated by a colorectal cancer study where miRNA expression was measured in paired tumor-normal samples of hundreds of patients, but data for many normal samples were missing due to lack of tissue availability. We compare the precision and power performance of several imputation methods, and draw attention to the statistical dependence induced by K-Nearest Neighbors (KNN) imputation. This imputation-induced dependence has not previously been addressed in the literature. We demonstrate how to account for this dependence, and show through simulation how the choice to ignore or account for this dependence affects both power and type I error rate control. PMID:25849489

  15. 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…

  16. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

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

  17. 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:…

  18. Exploring Lesson Study as an Improvement Strategy at a High-Stakes Accountability School

    ERIC Educational Resources Information Center

    Lee, Alice Tae

    2012-01-01

    This study addressed the problem of chronic low student achievement in language arts at a Program Improvement 5+ school by implementing two cycles of facilitated lesson study. Using action research to facilitate and monitor change in instructional practices at a school that is currently undergoing a teacher-initiated turnaround reform effort, this…

  19. Accounts of Play: A Descriptive Study in the Changes Exhibited in Play across Three Generations.

    ERIC Educational Resources Information Center

    Kariuki, Patrick; Redman, Suzanne

    This descriptive study examined differences in childhood play across three generations, focusing on kind of play, time of play, and the place play occurred. Participating in the study were 100 persons randomly selected from an initial sample of 165, with 20 subjects from each of 5 age groups: 5 to 12 years; 13 to 20; 21 to 40; 41 to 65; and older…

  20. Effects and Side Effects of Inspections and Accountability in Education: An Overview of Empirical Studies

    ERIC Educational Resources Information Center

    de Wolf, Inge F.; Janssens, Frans J. G.

    2007-01-01

    This paper presents an overview of studies into effects and side effects of control mechanisms in education. We focus on effects and side effects of inspection visits and public performance indicators. A first conclusion is that the studies do not provide us with a clear answer to the question of whether inspections have positive causal effects on…

  1. Accounting for between-study variation in incremental net benefit in value of information methodology.

    PubMed

    Willan, Andrew R; Eckermann, Simon

    2012-10-01

    Previous applications of value of information methods for determining optimal sample size in randomized clinical trials have assumed no between-study variation in mean incremental net benefit. By adopting a hierarchical model, we provide a solution for determining optimal sample size with this assumption relaxed. The solution is illustrated with two examples from the literature. Expected net gain increases with increasing between-study variation, reflecting the increased uncertainty in incremental net benefit and reduced extent to which data are borrowed from previous evidence. Hence, a trial can become optimal where current evidence is sufficient assuming no between-study variation. However, despite the expected net gain increasing, the optimal sample size in the illustrated examples is relatively insensitive to the amount of between-study variation. Further percentage losses in expected net gain were small even when choosing sample sizes that reflected widely different between-study variation.

  2. 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…

  3. Accounting for Population Structure in Gene-by-Environment Interactions in Genome-Wide Association Studies Using Mixed Models.

    PubMed

    Sul, Jae Hoon; Bilow, Michael; Yang, Wen-Yun; Kostem, Emrah; Furlotte, Nick; He, Dan; Eskin, Eleazar

    2016-03-01

    Although genome-wide association studies (GWASs) have discovered numerous novel genetic variants associated with many complex traits and diseases, those genetic variants typically explain only a small fraction of phenotypic variance. Factors that account for phenotypic variance include environmental factors and gene-by-environment interactions (GEIs). Recently, several studies have conducted genome-wide gene-by-environment association analyses and demonstrated important roles of GEIs in complex traits. One of the main challenges in these association studies is to control effects of population structure that may cause spurious associations. Many studies have analyzed how population structure influences statistics of genetic variants and developed several statistical approaches to correct for population structure. However, the impact of population structure on GEI statistics in GWASs has not been extensively studied and nor have there been methods designed to correct for population structure on GEI statistics. In this paper, we show both analytically and empirically that population structure may cause spurious GEIs and use both simulation and two GWAS datasets to support our finding. We propose a statistical approach based on mixed models to account for population structure on GEI statistics. We find that our approach effectively controls population structure on statistics for GEIs as well as for genetic variants. PMID:26943367

  4. Accounting for Population Structure in Gene-by-Environment Interactions in Genome-Wide Association Studies Using Mixed Models.

    PubMed

    Sul, Jae Hoon; Bilow, Michael; Yang, Wen-Yun; Kostem, Emrah; Furlotte, Nick; He, Dan; Eskin, Eleazar

    2016-03-01

    Although genome-wide association studies (GWASs) have discovered numerous novel genetic variants associated with many complex traits and diseases, those genetic variants typically explain only a small fraction of phenotypic variance. Factors that account for phenotypic variance include environmental factors and gene-by-environment interactions (GEIs). Recently, several studies have conducted genome-wide gene-by-environment association analyses and demonstrated important roles of GEIs in complex traits. One of the main challenges in these association studies is to control effects of population structure that may cause spurious associations. Many studies have analyzed how population structure influences statistics of genetic variants and developed several statistical approaches to correct for population structure. However, the impact of population structure on GEI statistics in GWASs has not been extensively studied and nor have there been methods designed to correct for population structure on GEI statistics. In this paper, we show both analytically and empirically that population structure may cause spurious GEIs and use both simulation and two GWAS datasets to support our finding. We propose a statistical approach based on mixed models to account for population structure on GEI statistics. We find that our approach effectively controls population structure on statistics for GEIs as well as for genetic variants.

  5. Accounting for Population Structure in Gene-by-Environment Interactions in Genome-Wide Association Studies Using Mixed Models

    PubMed Central

    Yang, Wen-Yun; Kostem, Emrah; Furlotte, Nick; He, Dan; Eskin, Eleazar

    2016-01-01

    Although genome-wide association studies (GWASs) have discovered numerous novel genetic variants associated with many complex traits and diseases, those genetic variants typically explain only a small fraction of phenotypic variance. Factors that account for phenotypic variance include environmental factors and gene-by-environment interactions (GEIs). Recently, several studies have conducted genome-wide gene-by-environment association analyses and demonstrated important roles of GEIs in complex traits. One of the main challenges in these association studies is to control effects of population structure that may cause spurious associations. Many studies have analyzed how population structure influences statistics of genetic variants and developed several statistical approaches to correct for population structure. However, the impact of population structure on GEI statistics in GWASs has not been extensively studied and nor have there been methods designed to correct for population structure on GEI statistics. In this paper, we show both analytically and empirically that population structure may cause spurious GEIs and use both simulation and two GWAS datasets to support our finding. We propose a statistical approach based on mixed models to account for population structure on GEI statistics. We find that our approach effectively controls population structure on statistics for GEIs as well as for genetic variants. PMID:26943367

  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. The Teacher Study Group as a Space for Agency in an Era of Accountability and Compliance

    ERIC Educational Resources Information Center

    Masuda, Avis M.

    2010-01-01

    This paper examines the impact of discourses upon teachers who strive to be professionals amidst the US No Child Left Behind era. Using qualitative research methodology and ethnographic techniques, a case study was conducted within the context of a teacher learning community comprised of two female secondary teachers and the researcher. Data were…

  8. 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;…

  9. 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…

  10. The Introduction of Innovation in Teaching and Learning within Business, Management and Accounting: A Case Study.

    ERIC Educational Resources Information Center

    Hodgkinson, Myra

    1998-01-01

    A case study of a business school in which a working group addressed the need for innovation in teaching, learning, and assessment showed that success factors included the use of learning sets, module documentation, and support from most of the faculty. (SK)

  11. Theoretical studies of structure, function and reactivity of molecules— A personal account

    PubMed Central

    Morokuma, Keiji

    2009-01-01

    Last few decades theoretical/computational studies of structure, function and reactivity of molecules have been contributing significantly in chemistry by explanation of experimental results, better understanding of underlying principles and prediction of the unknown experimental outcome. Accuracy needed in chemistry has long been established, but due to high power dependency of such accurate methods on the molecular size, it has been a major challenge to apply theoretical methods to large molecular systems. In the present article we will review some examples of such applications. One is theoretical study of growth/formation of carbon nanostructures such as fullerenes and carbon nanotubes, using quantum mechanical molecular dynamics method. For growth of single walled carbon nanotube from transition metal cluster, we have demonstrated continued growth of attached nanotube, cap formation and growth from small carbon fragments. For homogeneous catalysis we presented results of studies on N2 activation by Zr complexes. For biomolecular reactions we use active site and protein models and show that in some catalyses the protein environment is involved in reactions and changes the preferred pathway, and in some other case the effect is modest. The review is concluded with a perspective. PMID:19444009

  12. 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.

  13. 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

  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. Comparison of methods to account for implausible reporting of energy intake in epidemiologic studies.

    PubMed

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

    2015-02-15

    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

  16. Land management of bracken needs to account for bracken carcinogens--a case study from Britain.

    PubMed

    Rasmussen, Lars Holm; Donnelly, Eric; Strobel, Bjarne W; Holm, Peter E; Hansen, Hans Christian Bruun

    2015-03-15

    Bracken ferns are some of the most widespread ferns in the World causing immense problems for land managers, foresters and rangers. Bracken is suspected of causing cancer in Humans due to its content of the carcinogen ptaquiloside. Ingestion of bracken, or food and drinking water contaminated with ptaquiloside may be the cause. The aim of this study was to monitor the content of ptaquiloside in 20 bracken stands from Britain to obtain a better understanding of the ptaquiloside dynamics and to evaluate the environmental implications of using different cutting regimes in bracken management. The ptaquiloside content in fronds ranged between 50 and 5790 μg/g corresponding to a ptaquiloside load in the standing biomass of up to 590 mg/m(2) in mature fronds. Ptaquiloside was also found in the underground rhizome system (11-657 μg/g) and in decaying litter (0.1-5.8 μg/g). The amount of ptaquiloside present in bracken stands at any given time is difficult to predict and did not show any correlations with edaphic growth factors. The content of ptaquiloside turned out to be higher in fronds emerging after cutting compared to uncut fronds. Environmental risk assessment and bracken management must therefore be based on actual and site specific determinations of the ptaquiloside content. Care must be taken to avoid leaching from cut ferns to aquifers and other recipients and appropriate precautionary measures must be taken to protect staff from exposure to bracken dust.

  17. 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.

  18. 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.

  19. 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

  20. The Interpretation of "in Context" Verbal Probability Expressions Used in International Accounting Standards: A Comparison of English and Chinese Students Studying at English Speaking Universities

    ERIC Educational Resources Information Center

    Salleh, Safrul Izani Mohd; Gardner, John C.; Sulong, Zunaidah; McGowan, Carl B., Jr.

    2011-01-01

    This study examines the differences in the interpretation of ten "in context" verbal probability expressions used in accounting standards between native Chinese speaking and native English speaking accounting students in United Kingdom universities. The study assesses the degree of grouping factors consensus on the numerical interpretation of the…

  1. 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…

  2. 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

  3. Accounting for selection and correlation in the analysis of two-stage genome-wide association studies.

    PubMed

    Robertson, David S; Prevost, A Toby; Bowden, Jack

    2016-10-01

    The problem of selection bias has long been recognized in the analysis of two-stage trials, where promising candidates are selected in stage 1 for confirmatory analysis in stage 2. To efficiently correct for bias, uniformly minimum variance conditionally unbiased estimators (UMVCUEs) have been proposed for a wide variety of trial settings, but where the population parameter estimates are assumed to be independent. We relax this assumption and derive the UMVCUE in the multivariate normal setting with an arbitrary known covariance structure. One area of application is the estimation of odds ratios (ORs) when combining a genome-wide scan with a replication study. Our framework explicitly accounts for correlated single nucleotide polymorphisms, as might occur due to linkage disequilibrium. We illustrate our approach on the measurement of the association between 11 genetic variants and the risk of Crohn's disease, as reported in Parkes and others (2007. Sequence variants in the autophagy gene IRGM and multiple other replicating loci contribute to Crohn's disease susceptibility. Nat. Gen. 39: (7), 830-832.), and show that the estimated ORs can vary substantially if both selection and correlation are taken into account.

  4. 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.

  5. Accounting for selection and correlation in the analysis of two-stage genome-wide association studies.

    PubMed

    Robertson, David S; Prevost, A Toby; Bowden, Jack

    2016-10-01

    The problem of selection bias has long been recognized in the analysis of two-stage trials, where promising candidates are selected in stage 1 for confirmatory analysis in stage 2. To efficiently correct for bias, uniformly minimum variance conditionally unbiased estimators (UMVCUEs) have been proposed for a wide variety of trial settings, but where the population parameter estimates are assumed to be independent. We relax this assumption and derive the UMVCUE in the multivariate normal setting with an arbitrary known covariance structure. One area of application is the estimation of odds ratios (ORs) when combining a genome-wide scan with a replication study. Our framework explicitly accounts for correlated single nucleotide polymorphisms, as might occur due to linkage disequilibrium. We illustrate our approach on the measurement of the association between 11 genetic variants and the risk of Crohn's disease, as reported in Parkes and others (2007. Sequence variants in the autophagy gene IRGM and multiple other replicating loci contribute to Crohn's disease susceptibility. Nat. Gen. 39: (7), 830-832.), and show that the estimated ORs can vary substantially if both selection and correlation are taken into account. PMID:26993061

  6. Accounting for selection and correlation in the analysis of two-stage genome-wide association studies

    PubMed Central

    Robertson, David S.; Prevost, A. Toby; Bowden, Jack

    2016-01-01

    The problem of selection bias has long been recognized in the analysis of two-stage trials, where promising candidates are selected in stage 1 for confirmatory analysis in stage 2. To efficiently correct for bias, uniformly minimum variance conditionally unbiased estimators (UMVCUEs) have been proposed for a wide variety of trial settings, but where the population parameter estimates are assumed to be independent. We relax this assumption and derive the UMVCUE in the multivariate normal setting with an arbitrary known covariance structure. One area of application is the estimation of odds ratios (ORs) when combining a genome-wide scan with a replication study. Our framework explicitly accounts for correlated single nucleotide polymorphisms, as might occur due to linkage disequilibrium. We illustrate our approach on the measurement of the association between 11 genetic variants and the risk of Crohn's disease, as reported in Parkes and others (2007. Sequence variants in the autophagy gene IRGM and multiple other replicating loci contribute to Crohn's disease susceptibility. Nat. Gen. 39(7), 830–832.), and show that the estimated ORs can vary substantially if both selection and correlation are taken into account. PMID:26993061

  7. Where Are the Accounting Professors?

    ERIC Educational Resources Information Center

    Chang, Jui-Chin; Sun, Huey-Lian

    2008-01-01

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

  8. 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…

  9. Bayesian Analysis on Meta-analysis of Case-control Studies Accounting for Within-study Correlation

    PubMed Central

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

    2013-01-01

    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 paper, 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

  10. Young women's accounts of factors influencing their use and non-use of emergency contraception: in-depth interview study

    PubMed Central

    Free, Caroline; Lee, Raymond M; Ogden, Jane

    2002-01-01

    Objectives To explore young women's accounts of their use and non-use of emergency contraception. Design Qualitative study using in-depth interviews. Participants 30 women aged 16-25; participants from socially deprived inner city areas were specifically included. Setting Community, service, and educational settings in England. Results Young women's accounts of their non-use of emergency contraception principally concerned evaluations of the risk conferred by different contraceptive behaviours, their evaluations of themselves in needing emergency contraception, and personal difficulties in asking for emergency contraception. Conclusions The attitudes and concerns of young women, especially those from disadvantaged backgrounds, may make them less able or willing than others to take advantage of recent increases in access to emergency contraception. Interventions that aim to increase the use of emergency contraception need to address the factors that influence young women's non-use of emergency contraception. What is already known on this topicLimited knowledge of, or poor access to, emergency contraception, and concerns about side effects and moral issues may reduce the use of emergency contraception in women at riskYoung people can be embarrassed about using contraception servicesInterventions to increase knowledge of and access to emergency contraception have had limited success among teenagersWhat this study addsPerceptions of low vulnerability to pregnancy, negative self evaluations about the need for such contraception, and concerns about what others think deter young women from using emergency contraceptionThese women find it difficult to ask for emergency contraceptionThe attitudes and concerns of young women, especially those from deprived inner city areas, may render them least willing and able to obtain emergency contraception PMID:12480855

  11. 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…

  12. 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

  13. Selection of Technical Communication Concepts for Integration into an Accounting Information Systems Course: A WAC Case Study.

    ERIC Educational Resources Information Center

    Gelinas, Ulric J., Jr.; Rama, D. V.; Skelton, Terrance M.

    1997-01-01

    Profiles a writing-across-the-curriculum project in an accountancy program. Notes that the team's collaborative process produced three critical planning decisions: (1) establishing "fitness-for-use" for evaluating student communications; (2) selecting only those forms of communication used in accountancy; and (3) teaching only those communication…

  14. The Introduction of Data Processing in Middle-Level Accountancy Training Programs in Developing Countries: A Case Study.

    ERIC Educational Resources Information Center

    Schramm, Karin

    1985-01-01

    Examines the impact of introducing data processing in middle-level accountancy training programs in Botswana. Hardware and software considerations for the program are also examined. Since the beginning of the program, some 300 students have been trained in accounting. (JN)

  15. 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…

  16. 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…

  17. Improving population health one person at a time? Accountable care organisations: perceptions of population health—a qualitative interview study

    PubMed Central

    Noble, Douglas J; Greenhalgh, Trisha; Casalino, Lawrence P

    2014-01-01

    Objective This qualitative interview study explored perceptions of the phrases ‘population health’, ‘public health’ and ‘community health’. Setting Accountable care organisations (ACOs), and public health or similar agencies in different parts of the USA. Participants Purposive sample of 29 interviewees at four ACOs, and 10 interviewees at six public health or similar agencies. Results Interviewees working for ACOs most often viewed ‘population health’ as referring to a defined group of their organisation's patients, though a few applied the phrase to people living in a geographical area. In contrast, interviewees working for public health agencies were more likely to consider ‘population health’ from a geographical perspective. Conclusions Conflating geographical population health with the health of ACOs’ patients may divert attention and resources away from organisations that use non-medical means to improve the health of geographical populations. As ACOs battle to control costs of their population of patients, it would be more accurate to consider using a more specific phrase, such as ‘population of attributed patients’, to refer to ACOs’ efforts to care for the health of their defined group of patients. PMID:24770586

  18. 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…

  19. 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…

  20. 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…

  1. 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…

  2. A Comparative Study of the Effect of Three Methods of Instruction in Introduction to Accounting on Achievement, Attitude and Problem Solving Ability.

    ERIC Educational Resources Information Center

    Bukowski, Joseph E.

    This study was designed to determine the effectiveness of two methods of individualized instruction compared to the traditional textbook-lecture method in teaching introductory accounting courses. The two experimental class sections and the control class section involved in the study enrolled a total of 71 students. In the first individualized…

  3. A Revised Pilot Study Examining the Effects of the Timing and Size of Classes on Student Performance in Introductory Accounting Classes

    ERIC Educational Resources Information Center

    Morris, David E., Sr.; Scott, John

    2014-01-01

    The purpose of this pilot study is to examine the effects of the timing of classes and class size on student performance in introductory accounting courses. Factors affecting student success are important to all stakeholders in the academic community. Previous studies have shown mixed results regarding the effects of class size on student success…

  4. A Modified Actor-Power-Accountability Framework (MAPAF) for analyzing decentralized forest governance: case study from Ethiopia.

    PubMed

    Mohammed, Abrar Juhar; Inoue, Makoto

    2014-06-15

    This paper posits a Modified Actor-Power-Accountability Framework (MAPAF) that makes three major improvements on the Actor-Power-Accountability Framework (APAF) developed by Agrawal and Ribot (1999). These improvements emphasize the nature of decentralized property rights, linking the outputs of decentralization with its outcomes and the inclusion of contextual factors. Applying MAPAF to analyze outputs and outcomes from two major decentralized forest policies in Ethiopia, i.e., delegation and devolution, has demonstrated the following strengths of the framework. First, by incorporating vital bundles of property rights into APAF, MAPAF creates a common ground for exploring and comparing the extent of democratization achieved by different decentralizing reforms. Second, the inclusion of social and environmental outcomes in MAPAF makes it possible to link the output of decentralization with local level outcomes. Finally, the addition of contextual factors enhances MAPAF's explanatory power by providing room for investigating exogenous factors other than democratization that contribute to the outcomes of decentralization reforms.

  5. STAR facility tritium accountancy

    SciTech Connect

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

    2008-07-15

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

  6. STAR Facility Tritium Accountancy

    SciTech Connect

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

    2007-09-01

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

  7. 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…

  8. 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…

  9. How do trained raters take context factors into account when assessing GP trainee communication performance? An exploratory, qualitative study.

    PubMed

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

    2015-03-01

    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 research questions are: 1. What factors do trained raters observe when rating workplace communication? 2. How do they take context factors into account when rating communication performance with a generic rating instrument? Nineteen general practitioners (GPs), trained in communication assessment with a generic rating instrument (the MAAS-Global), participated in a think-aloud protocol reflecting concurrent thought processes while assessing videotaped real-life consultations. They were subsequently interviewed to answer questions explicitly asking them to comment on the influence of predefined contextual factors on the assessment process. Results from both data sources were analysed. We used a grounded theory approach to untangle the influence of context factors on GP communication and on communication assessment. Both from the think-aloud procedure and from the interviews we identified various context factors influencing communication, which were categorised into doctor-related (17), patient-related (13), consultation-related (18), and education-related factors (18). Participants had different views and practices on how to incorporate context factors into the GP(-trainee) communication assessment. Raters acknowledge that context factors may affect communication in GP consultations, but struggle with how to take contextual influences into account when assessing communication performance in an educational context. To assess practice situations, raters need extra guidance on how to handle specific contextual factors. PMID:24858236

  10. How do trained raters take context factors into account when assessing GP trainee communication performance? An exploratory, qualitative study.

    PubMed

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

    2015-03-01

    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 research questions are: 1. What factors do trained raters observe when rating workplace communication? 2. How do they take context factors into account when rating communication performance with a generic rating instrument? Nineteen general practitioners (GPs), trained in communication assessment with a generic rating instrument (the MAAS-Global), participated in a think-aloud protocol reflecting concurrent thought processes while assessing videotaped real-life consultations. They were subsequently interviewed to answer questions explicitly asking them to comment on the influence of predefined contextual factors on the assessment process. Results from both data sources were analysed. We used a grounded theory approach to untangle the influence of context factors on GP communication and on communication assessment. Both from the think-aloud procedure and from the interviews we identified various context factors influencing communication, which were categorised into doctor-related (17), patient-related (13), consultation-related (18), and education-related factors (18). Participants had different views and practices on how to incorporate context factors into the GP(-trainee) communication assessment. Raters acknowledge that context factors may affect communication in GP consultations, but struggle with how to take contextual influences into account when assessing communication performance in an educational context. To assess practice situations, raters need extra guidance on how to handle specific contextual factors.

  11. 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

  12. 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.

  13. 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…

  14. An index of parameter reproducibility accounting for estimation uncertainty: theory and case study on β-cell responsivity and insulin sensitivity.

    PubMed

    Dalla Man, Chiara; Pillonetto, Gianluigi; Riz, Michela; Cobelli, Claudio

    2015-06-01

    Parameter reproducibility is necessary to perform longitudinal studies where parameters are assessed to monitor disease progression or effect of therapy but are also useful in powering the study, i.e., to define how many subjects should be studied to observe a given effect. The assessment of parameter reproducibility is usually accomplished by methods that do not take into account the fact that these parameters are estimated with uncertainty. This is particularly relevant in physiological and clinical studies where usually reproducibility cannot be assessed by multiple testing and is usually assessed from a single replication of the test. Working in a suitable stochastic framework, here we propose a new index (S) to measure reproducibility that takes into account parameter uncertainty and is particularly suited to handle the normal testing conditions of physiological and clinical investigations. Simulation results prove that S, by properly taking into account parameter uncertainty, is more accurate and robust than the methods available in the literature. The new metric is applied to assess reproducibility of insulin sensitivity and β-cell responsivity of a mixed-meal tolerance test from data obtained in the same subjects retested 1 wk apart. Results show that the indices of insulin sensitivity and β-cell responsivity to glucose are well reproducible. We conclude that the oral minimal models provide useful indices that can be used safely in prospective studies or to assess the efficacy of a given therapy.

  15. 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.…

  16. 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

  17. 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

    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.

  18. A hybrid Bayesian hierarchical model combining cohort and case-control studies for meta-analysis of diagnostic tests: Accounting for partial verification bias.

    PubMed

    Ma, Xiaoye; Chen, Yong; Cole, Stephen R; Chu, Haitao

    2014-05-26

    To account for between-study heterogeneity in meta-analysis of diagnostic accuracy studies, bivariate random effects models have been recommended to jointly model the sensitivities and specificities. As study design and population vary, the definition of disease status or severity could differ across studies. Consequently, sensitivity and specificity may be correlated with disease prevalence. To account for this dependence, a trivariate random effects model had been proposed. However, the proposed approach can only include cohort studies with information estimating study-specific disease prevalence. In addition, some diagnostic accuracy studies only select a subset of samples to be verified by the reference test. It is known that ignoring unverified subjects may lead to partial verification bias in the estimation of prevalence, sensitivities, and specificities in a single study. However, the impact of this bias on a meta-analysis has not been investigated. In this paper, we propose a novel hybrid Bayesian hierarchical model combining cohort and case-control studies and correcting partial verification bias at the same time. We investigate the performance of the proposed methods through a set of simulation studies. Two case studies on assessing the diagnostic accuracy of gadolinium-enhanced magnetic resonance imaging in detecting lymph node metastases and of adrenal fluorine-18 fluorodeoxyglucose positron emission tomography in characterizing adrenal masses are presented.

  19. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

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

  20. 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…

  1. Efficacy and Accountability in Organizations.

    ERIC Educational Resources Information Center

    Reitzug, Ulrich C.

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

  2. 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…

  3. 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

  4. 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

  5. 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…

  6. 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…

  7. 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

  8. 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

  9. 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…

  10. 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)

  11. 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.

  12. 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

  13. 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

  14. "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…

  15. 18 CFR 347.1 - Material to support request for newly established or changed property account depreciation studies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE DEPRECIATION STUDIES § 347.1 Material to support... proposed depreciation rates are based (e.g., why the economic life of the pipeline section is less then the physical life). (2) An explanation of the organization, ownership, and operation of the pipeline. (3)...

  16. 18 CFR 347.1 - Material to support request for newly established or changed property account depreciation studies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE DEPRECIATION STUDIES § 347.1 Material to support... proposed depreciation rates are based (e.g., why the economic life of the pipeline section is less then the physical life). (2) An explanation of the organization, ownership, and operation of the pipeline. (3)...

  17. 18 CFR 347.1 - Material to support request for newly established or changed property account depreciation studies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE DEPRECIATION STUDIES § 347.1 Material to support... proposed depreciation rates are based (e.g., why the economic life of the pipeline section is less then the physical life). (2) An explanation of the organization, ownership, and operation of the pipeline. (3)...

  18. 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

    ... REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE DEPRECIATION STUDIES § 347.1 Material to support... proposed depreciation rates are based (e.g., why the economic life of the pipeline section is less then the physical life). (2) An explanation of the organization, ownership, and operation of the pipeline. (3)...

  19. 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

    ... REGULATIONS UNDER THE INTERSTATE COMMERCE ACT OIL PIPELINE DEPRECIATION STUDIES § 347.1 Material to support... proposed depreciation rates are based (e.g., why the economic life of the pipeline section is less then the physical life). (2) An explanation of the organization, ownership, and operation of the pipeline. (3)...

  20. Negotiations and Accountability

    ERIC Educational Resources Information Center

    Hough, Charles R.

    1971-01-01

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

  1. 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.

  2. Accounting for error due to misclassification of exposures in case-control studies of gene-environment interaction.

    PubMed

    Zhang, Li; Mukherjee, Bhramar; Ghosh, Malay; Gruber, Stephen; Moreno, Victor

    2008-07-10

    We consider analysis of data from an unmatched case-control study design with a binary genetic factor and a binary environmental exposure when both genetic and environmental exposures could be potentially misclassified. We devise an estimation strategy that corrects for misclassification errors and also exploits the gene-environment independence assumption. The proposed corrected point estimates and confidence intervals for misclassified data reduce back to standard analytical forms as the misclassification error rates go to zero. We illustrate the methods by simulating unmatched case-control data sets under varying levels of disease-exposure association and with different degrees of misclassification. A real data set on a case-control study of colorectal cancer where a validation subsample is available for assessing genotyping error is used to illustrate our methods.

  3. 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

  4. 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

  5. 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

  6. Accounting for changes in social support among married older adults: insights from the MacArthur Studies of Successful Aging.

    PubMed

    Gurung, Regan A R; Taylor, Shelley E; Seeman, Teresa E

    2003-09-01

    Using longitudinal, community-based data from the MacArthur Studies of Successful Aging, the authors examined determinants of changes in social support receipt among 439 married older adults. In general, social support increased over time, especially for those with many preexisting social ties, but those experiencing more psychological distress and cognitive dysfunction reported more negative encounters with others. Gender affected social support receipt: Men received emotional support primarily from their spouses, whereas women drew more heavily on their friends and relatives and children for emotional support. Discussion centers on the importance of social support provision to those with the greatest needs.

  7. 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,…

  8. 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…

  9. 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…

  10. `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.

  11. 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.

  12. 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.

  13. 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.

  14. 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.

  15. 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.

  16. Accounting practice diversity in the healthcare industry.

    PubMed

    Robbins, W A; Turpin, R

    1993-05-01

    A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations. PMID:10145801

  17. Accounting practice diversity in the healthcare industry.

    PubMed

    Robbins, W A; Turpin, R

    1993-05-01

    A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.

  18. 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.

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

    PubMed

    Kenney, Martha

    2015-10-01

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

  20. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  1. A flexible genome-wide bootstrap method that accounts for ranking and threshold-selection bias in GWAS interpretation and replication study design.

    PubMed

    Faye, Laura L; Sun, Lei; Dimitromanolakis, Apostolos; Bull, Shelley B

    2011-07-10

    The phenomenon known as the winner's curse is a form of selection bias that affects estimates of genetic association. In genome-wide association studies (GWAS) the bias is exacerbated by the use of stringent selection thresholds and ranking over hundreds of thousands of single nucleotide polymorphisms (SNPs). We develop an improved multi-locus bootstrap point estimate and confidence interval, which accounts for both ranking- and threshold-selection bias in the presence of genome-wide SNP linkage disequilibrium structure. The bootstrap method easily adapts to various study designs and alternative test statistics as well as complex SNP selection criteria. The latter is demonstrated by our application to the Wellcome Trust Case Control Consortium findings, in which the selection criterion was the minimum of the p-values for the additive and genotypic genetic effect models. In contrast, existing likelihood-based bias-reduced estimators account for the selection criterion applied to an SNP as if it were the only one tested, and so are more simple computationally, but do not address ranking across SNPs. Our simulation studies show that the bootstrap bias-reduced estimates are usually closer to the true genetic effect than the likelihood estimates and are less variable with a narrower confidence interval. Replication study sample size requirements computed from the bootstrap bias-reduced estimates are adequate 75-90 per cent of the time compared to 53-60 per cent of the time for the likelihood method. The bootstrap methods are implemented in a user-friendly package able to provide point and interval estimation for both binary and quantitative phenotypes in large-scale GWAS.

  2. 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.

  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. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

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

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

  5. 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…

  6. Public Accountancy Handbook.

    ERIC Educational Resources Information Center

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

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

  7. 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…

  8. The Accountability Illusion: Arizona

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  9. 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…

  10. The Accountability Illusion: Nevada

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  11. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

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

  12. The Accountability Illusion: California

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  13. Accountability for What?

    ERIC Educational Resources Information Center

    Knowles, Rex; Knowles; Trudy

    2001-01-01

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

  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. 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…

  16. 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

  17. 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

  18. 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…

  19. 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…

  20. Accountability in delivering care.

    PubMed

    Castledine, G

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

  1. Computerized material accounting

    SciTech Connect

    Claborn, J.; Erkkila, B.

    1995-07-01

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

  2. 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

  3. 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…

  4. "My Purpose Was to Help Them with Accounting, Not English": An Exploratory Study of Languages Other than English in Peer Assisted Study Sessions

    ERIC Educational Resources Information Center

    Supple, Briony J.; Best, Gill; Pearce, Amanda

    2016-01-01

    This paper considers when and for what purposes Peer Assisted Study Session (PASS) Leaders at an English medium university use their first language (when that language is not the dominant language of instruction) to facilitate PASS sessions in an English speaking university. This small qualitative exploratory study examines the experiences of…

  5. Dietary Restraint Partially Mediates the Relationship between Impulsivity and Binge Eating Only in Lean Individuals: The Importance of Accounting for Body Mass in Studies of Restraint

    PubMed Central

    Coffino, Jaime A.; Orloff, Natalia C.; Hormes, Julia M.

    2016-01-01

    Binge eating is characteristic of eating and weight-related disorders such as binge eating disorder, bulimia nervosa, and obesity. In light of data suggest impulsivity is associated with overeating specifically in restrained eaters, this study sought to elucidate the exact nature of the associations between these variables, hypothesizing that the relationship between impulsivity and binge eating is mediated by restrained eating. We further hypothesized that the role of dietary restraint as a mediator would be moderated by body mass index (BMI). Study participants (n = 506, 50.6% female) were categorized based on self-reported BMI as under- and normal-weight (BMI < 25, 65.8%, n = 333) or overweight and obese (BMI ≥ 25, 34.2%, n = 173) and completed the “restrained eating” subscale of the Dutch Eating Behavior Questionnaire, the “impulse control difficulties” subscale of the Difficulties with Emotion Regulation Scale, and the Binge Eating Scale. Findings provide initial evidence for the hypothesized moderated mediation model, with dietary restraint partially mediating the relationship between impulsivity and binge eating severity only in lean respondents. In respondents with overweight or obesity, impulsivity was significantly correlated with binge eating severity, but not with dietary restraint. Findings inform our conceptualization of dietary restraint as a possible risk factor for binge eating and highlight the importance of accounting for body mass in research on the impact of dietary restraint on eating behaviors. PMID:27757092

  6. Library Labor Cost Accounting System.

    ERIC Educational Resources Information Center

    Du Bois, Dan

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

  7. Career Expectations of Accounting Students

    ERIC Educational Resources Information Center

    Elam, Dennis; Mendez, Francis

    2010-01-01

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

  8. The Disparity of Principal Accountability

    ERIC Educational Resources Information Center

    Taylor, M. Kathryn

    2013-01-01

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

  9. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

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

  10. 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

  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.

  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. 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

  14. 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

  15. 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

  16. 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

  17. 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

  18. 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.

  19. 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

  20. 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

  1. 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.

  2. 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...

  3. 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…

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

    ERIC Educational Resources Information Center

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    ERIC Educational Resources Information Center

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

  11. Genome-wide association study of bipolar disorder accounting for effect of body mass index identifies a new risk allele in TCF7L2.

    PubMed

    Winham, S J; Cuellar-Barboza, A B; Oliveros, A; McElroy, S L; Crow, S; Colby, C; Choi, D-S; Chauhan, M; Frye, M; Biernacka, J M

    2014-09-01

    Bipolar disorder (BD) is associated with higher body mass index (BMI) and increased metabolic comorbidity. Considering the associated phenotypic traits in genetic studies of complex diseases, either by adjusting for covariates or by investigating interactions between genetic variants and covariates, may help to uncover the missing heritability. However, obesity-related traits have not been incorporated in prior genome-wide analyses of BD as covariates or potential interacting factors. To investigate the genetic factors underlying BD while considering BMI, we conducted genome-wide analyses using data from the Genetic Association Information Network BD study. We analyzed 729,454 genotyped single-nucleotide polymorphism (SNP) markers on 388 European-American BD cases and 1020 healthy controls with available data for maximum BMI. We performed genome-wide association analyses of the genetic effects while accounting for the effect of maximum BMI, and also evaluated SNP-BMI interactions. A joint test of main and interaction effects demonstrated significant evidence of association at the genome-wide level with rs12772424 in an intron of TCF7L2 (P=2.85E-8). This SNP exhibited interaction effects, indicating that the bipolar susceptibility risk of this SNP is dependent on BMI. TCF7L2 codes for the transcription factor TCF/LF, part of the Wnt canonical pathway, and is one of the strongest genetic risk variants for type 2 diabetes (T2D). This is consistent with BD pathophysiology, as the Wnt pathway has crucial implications in neurodevelopment, neurogenesis and neuroplasticity, and is involved in the mechanisms of action of BD and depression treatments. We hypothesize that genetic risk for BD is BMI dependent, possibly related to common genetic risk with T2D.

  12. Planning for Accountability.

    ERIC Educational Resources Information Center

    Cuneo, Tim; Bell, Shareen; Welsh-Gray, Carol

    1999-01-01

    Through its Challenge 2000 program, Joint Venture: Silicon Valley Network's 21st Century Education Initiative has been working with K-12 schools to improve student performance in literature, math, and science. Clearly stated standards, appropriate assessments, formal monitoring, critical friends, and systemwide accountability are keys to success.…

  13. 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…

  14. 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…

  15. 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…

  16. 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…

  17. 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…

  18. 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…

  19. 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…

  20. Curtail Accountability, Cultivate Attainability

    ERIC Educational Resources Information Center

    Wraga, William G.

    2011-01-01

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

  1. 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.

  2. 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…

  3. 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…

  4. 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…

  5. 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.

  6. 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.

  7. 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…

  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

    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. 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

  10. 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…

  11. 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…

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

    ERIC Educational Resources Information Center

    Okpechi, Simeon O.; Belmasrour, Rachid

    2011-01-01

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

  13. 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.

  14. 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…

  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. 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…

  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. 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…

  19. 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…

  20. 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,…

  1. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 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

  3. 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

  4. 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.

  5. 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.

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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)

  11. Accountability and the New Essentials.

    ERIC Educational Resources Information Center

    Dowd, Steven B.

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

  12. Financial accounting for radiology executives.

    PubMed

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

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

  13. 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.

  14. Computerized classified document accountability

    SciTech Connect

    Norris, C.B.; Lewin, R.

    1988-08-01

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

  15. The microphysics of accountability.

    PubMed

    Wieser, Bernhard

    2011-05-01

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

  16. Full cost accounting as a tool for the financial assessment of Pay-As-You-Throw schemes: a case study for the Panorama municipality, Greece.

    PubMed

    Karagiannidis, Avraam; Xirogiannopoulou, Anna; Tchobanoglous, George

    2008-12-01

    In the present paper, implementation scenarios of a Pay-As-You-Throw program were developed and analyzed for the first time in Greece. Firstly, the necessary steps for implementing a Pay-As-You-Throw program were determined. A database was developed for the needs of the full cost accounting method, where all financial and waste-production data were inserted, in order to calculate the unit price of charging for four different implementation scenarios of the "polluter-pays" principle. For each scenario, the input in waste management cost was estimated, as well as the total waste charges for households. Finally, a comparative analysis of the results was performed.

  17. 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…

  18. 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…

  19. 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…

  20. 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)

  1. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  2. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  4. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  14. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 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.

  19. 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.

  20. 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

  1. 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.

  2. 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

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

    ERIC Educational Resources Information Center

    Theuri, Peter; Weickgenannt, Andrea

    2008-01-01

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

  4. How to Professionalize Accounting Programs

    ERIC Educational Resources Information Center

    Allyn, Robert G.

    1977-01-01

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

  5. 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…

  6. 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…

  7. Symphony Time Accounting Resource (STAR)

    SciTech Connect

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

    1986-05-01

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

  8. 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…

  9. 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....

  10. Contamination of Current Accountability Systems

    ERIC Educational Resources Information Center

    McGill-Franzen, Anne; Allington, Richard

    2006-01-01

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

  11. 12 CFR 390.281 - Account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  12. 12 CFR 161.2 - Account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  13. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  14. 12 CFR 161.2 - Account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  15. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  16. 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...

  17. 12 CFR 161.2 - Account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  18. 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...

  19. 12 CFR 390.281 - Account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  20. 12 CFR 390.281 - Account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  1. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  2. 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…

  3. What ever happened to accountability?

    PubMed

    Ricks, Thomas E

    2012-10-01

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

  4. Toward a 3D cellular model for studying in vitro the outcome of photodynamic treatments: accounting for the effects of tissue complexity.

    PubMed

    Alemany-Ribes, Mireia; García-Díaz, María; Busom, Marta; Nonell, Santi; Semino, Carlos E

    2013-08-01

    Clinical therapies have traditionally been developed using two-dimensional (2D) cell culture systems, which fail to accurately capture tissue complexity. Therefore, three-dimensional (3D) cell cultures are more attractive platforms to integrate multiple cues that arise from the extracellular matrix and cells, closer to an in vivo scenario. Here we report the development of a 3D cellular model for the in vitro assessment of the outcome of oxygen- and drug-dependent therapies, exemplified by photodynamic therapy (PDT). Using a synthetic self-assembling peptide as a cellular scaffold (RAD16-I), we were able to recreate the in vivo limitation of oxygen and drug diffusion and its biological effect, which is the development of cellular resistance to therapy. For the first time, the production and decay of the cytotoxic species singlet oxygen could be observed in a 3D cell culture. Results revealed that the intrinsic mechanism of action is maintained in both systems and, hence, the dynamic mass transfer effects accounted for the major differences in efficacy between the 2D and 3D models. We propose that this methodological approach will help to improve the efficacy of future oxygen- and drug-dependent therapies such as PDT.

  5. [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

  6. [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.

  7. 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.

  8. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

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

  9. National accounts of subjective well-being.

    PubMed

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

    2015-04-01

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

  10. 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

  11. Accounting for Dynamic Fluctuations across Time when Examining fMRI Test-Retest Reliability: Analysis of a Reward Paradigm in the EMBARC Study.

    PubMed

    Chase, Henry W; Fournier, Jay C; Greenberg, Tsafrir; Almeida, Jorge R; Stiffler, Richelle; Zevallos, Carlos R; Aslam, Haris; Cooper, Crystal; Deckersbach, Thilo; Weyandt, Sarah; Adams, Phillip; Toups, Marisa; Carmody, Tom; Oquendo, Maria A; Peltier, Scott; Fava, Maurizio; McGrath, Patrick J; Weissman, Myrna; Parsey, Ramin; McInnis, Melvin G; Kurian, Benji; Trivedi, Madhukar H; Phillips, Mary L

    2015-01-01

    Longitudinal investigation of the neural correlates of reward processing in depression may represent an important step in defining effective biomarkers for antidepressant treatment outcome prediction, but the reliability of reward-related activation is not well understood. Thirty-seven healthy control participants were scanned using fMRI while performing a reward-related guessing task on two occasions, approximately one week apart. Two main contrasts were examined: right ventral striatum (VS) activation fMRI BOLD signal related to signed prediction errors (PE) and reward expectancy (RE). We also examined bilateral visual cortex activation coupled to outcome anticipation. Significant VS PE-related activity was observed at the first testing session, but at the second testing session, VS PE-related activation was significantly reduced. Conversely, significant VS RE-related activity was observed at time 2 but not time 1. Increases in VS RE-related activity from time 1 to time 2 were significantly associated with decreases in VS PE-related activity from time 1 to time 2 across participants. Intraclass correlations (ICCs) in VS were very low. By contrast, visual cortex activation had much larger ICCs, particularly in individuals with high quality data. Dynamic changes in brain activation are widely predicted, and failure to account for these changes could lead to inaccurate evaluations of the reliability of functional MRI signals. Conventional measures of reliability cannot distinguish between changes specified by algorithmic models of neural function and noisy signal. Here, we provide evidence for the former possibility: reward-related VS activations follow the pattern predicted by temporal difference models of reward learning but have low ICCs. PMID:25961712

  12. 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.

  13. Accounting for Dynamic Fluctuations across Time when Examining fMRI Test-Retest Reliability: Analysis of a Reward Paradigm in the EMBARC Study.

    PubMed

    Chase, Henry W; Fournier, Jay C; Greenberg, Tsafrir; Almeida, Jorge R; Stiffler, Richelle; Zevallos, Carlos R; Aslam, Haris; Cooper, Crystal; Deckersbach, Thilo; Weyandt, Sarah; Adams, Phillip; Toups, Marisa; Carmody, Tom; Oquendo, Maria A; Peltier, Scott; Fava, Maurizio; McGrath, Patrick J; Weissman, Myrna; Parsey, Ramin; McInnis, Melvin G; Kurian, Benji; Trivedi, Madhukar H; Phillips, Mary L

    2015-01-01

    Longitudinal investigation of the neural correlates of reward processing in depression may represent an important step in defining effective biomarkers for antidepressant treatment outcome prediction, but the reliability of reward-related activation is not well understood. Thirty-seven healthy control participants were scanned using fMRI while performing a reward-related guessing task on two occasions, approximately one week apart. Two main contrasts were examined: right ventral striatum (VS) activation fMRI BOLD signal related to signed prediction errors (PE) and reward expectancy (RE). We also examined bilateral visual cortex activation coupled to outcome anticipation. Significant VS PE-related activity was observed at the first testing session, but at the second testing session, VS PE-related activation was significantly reduced. Conversely, significant VS RE-related activity was observed at time 2 but not time 1. Increases in VS RE-related activity from time 1 to time 2 were significantly associated with decreases in VS PE-related activity from time 1 to time 2 across participants. Intraclass correlations (ICCs) in VS were very low. By contrast, visual cortex activation had much larger ICCs, particularly in individuals with high quality data. Dynamic changes in brain activation are widely predicted, and failure to account for these changes could lead to inaccurate evaluations of the reliability of functional MRI signals. Conventional measures of reliability cannot distinguish between changes specified by algorithmic models of neural function and noisy signal. Here, we provide evidence for the former possibility: reward-related VS activations follow the pattern predicted by temporal difference models of reward learning but have low ICCs.

  14. Accounting for Dynamic Fluctuations across Time when Examining fMRI Test-Retest Reliability: Analysis of a Reward Paradigm in the EMBARC Study

    PubMed Central

    Chase, Henry W.; Fournier, Jay C.; Greenberg, Tsafrir; Almeida, Jorge R.; Stiffler, Richelle; Zevallos, Carlos R.; Aslam, Haris; Cooper, Crystal; Deckersbach, Thilo; Weyandt, Sarah; Adams, Phillip; Toups, Marisa; Carmody, Tom; Oquendo, Maria A.; Peltier, Scott; Fava, Maurizio; McGrath, Patrick J.; Weissman, Myrna; Parsey, Ramin; McInnis, Melvin G.; Kurian, Benji; Trivedi, Madhukar H.; Phillips, Mary L.

    2015-01-01

    Longitudinal investigation of the neural correlates of reward processing in depression may represent an important step in defining effective biomarkers for antidepressant treatment outcome prediction, but the reliability of reward-related activation is not well understood. Thirty-seven healthy control participants were scanned using fMRI while performing a reward-related guessing task on two occasions, approximately one week apart. Two main contrasts were examined: right ventral striatum (VS) activation fMRI BOLD signal related to signed prediction errors (PE) and reward expectancy (RE). We also examined bilateral visual cortex activation coupled to outcome anticipation. Significant VS PE-related activity was observed at the first testing session, but at the second testing session, VS PE-related activation was significantly reduced. Conversely, significant VS RE-related activity was observed at time 2 but not time 1. Increases in VS RE-related activity from time 1 to time 2 were significantly associated with decreases in VS PE-related activity from time 1 to time 2 across participants. Intraclass correlations (ICCs) in VS were very low. By contrast, visual cortex activation had much larger ICCs, particularly in individuals with high quality data. Dynamic changes in brain activation are widely predicted, and failure to account for these changes could lead to inaccurate evaluations of the reliability of functional MRI signals. Conventional measures of reliability cannot distinguish between changes specified by algorithmic models of neural function and noisy signal. Here, we provide evidence for the former possibility: reward-related VS activations follow the pattern predicted by temporal difference models of reward learning but have low ICCs. PMID:25961712

  15. 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,…

  16. 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…

  17. 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,…

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

    ERIC Educational Resources Information Center

    Keller, Christine M.; Hammang, John M.

    2008-01-01

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

  19. 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

  20. 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

  1. Accountability Reporting and Tracking System

    SciTech Connect

    Jones, Jeffery

    1992-07-02

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

  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. 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...

  4. Meaning: A Verbal Behavior Account

    ERIC Educational Resources Information Center

    Lowenkron, Barry

    2004-01-01

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

  5. Peer-to-peer accountability.

    PubMed

    Guidi, M A

    1995-10-01

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

  6. 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…

  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. 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…

  9. 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…

  10. 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…

  11. Open Book Professional Accountancy Examinations

    ERIC Educational Resources Information Center

    Rowlands, J. E.; Forsyth, D.

    2006-01-01

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

  12. 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)

  13. 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…

  14. An Accounting International Experience Course

    ERIC Educational Resources Information Center

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

    2010-01-01

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

  15. 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…

  16. Accountability in Communication and Learning.

    ERIC Educational Resources Information Center

    Findley, Charles A.

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

  17. 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…

  18. 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.

  19. 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.

  20. 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…

  1. 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…

  2. 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...

  3. 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…

  4. 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…

  5. 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…

  6. 12 CFR 390.307 - Savings account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  7. 12 CFR 390.307 - Savings account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  8. 12 CFR 390.307 - Savings account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  9. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  10. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  11. 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…

  12. 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…

  13. 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…

  14. 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…

  15. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  16. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  17. Accounting for target flexibility and water molecules by docking to ensembles of target structures: the HCV NS5B palm site I inhibitors case study.

    PubMed

    Barreca, Maria Letizia; Iraci, Nunzio; Manfroni, Giuseppe; Gaetani, Rosy; Guercini, Chiara; Sabatini, Stefano; Tabarrini, Oriana; Cecchetti, Violetta

    2014-02-24

    The introduction of new anti-HCV drugs in therapy is an imperative need and is necessary with a view to develop an interferon-free therapy. Thus, the discovery and development of novel small molecule inhibitors of the viral NS5B polymerase represent an exciting area of research for many pharmaceutical companies and academic groups. This study represents a contribution to this field and relies on the identification of the best NS5B model(s) to be used in structure-based computational approaches aimed at identifying novel non-nucleoside inhibitors of one of the protein allosteric sites, namely, palm site I. First, the NS5B inhibitors at palm site I were classified as water-mediated or nonwater-mediated ligands depending on their ability to interact with or displace a specific water molecule. Then, we took advantage of the available X-ray structures of the NS5B/ligand complexes to build different models of protein/water combinations, which were used to investigate the influence on docking studies of solvent sites as well as of the influence of the protein conformations. As the overall trend, we observed improved performance in the docking results of the water-mediated inhibitors by inclusion of explicit water molecules, with an opposite behavior generally happening for the nonwater-mediated inhibitors. The best performing target structures for the two ligand sets were then used for virtual screening simulations of a library containing the known NS5B inhibitors along with related decoys to assess the best performing targets ensembles on the basis of their ability to discriminate active and inactive compounds as well as to generate the correct binding modes. The parallel use of different protein structures/water sets outperformed the use of a single target structure, with the two-protein 3H98/2W-2FVC/7W and 3HKY/NoW-3SKE/NoW models resulting in the best performing ensembles for water-mediated inhibitors and nonwater-mediated inhibitors, respectively. The information

  18. 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.

  19. Geochemical study of groundwater mineralization in the Grombalia shallow aquifer, north-eastern Tunisia: implication of irrigation and industrial waste water accounting

    NASA Astrophysics Data System (ADS)

    Ben Moussa, Amor; Zouari, Kamel; Oueslati, Naceur

    2009-08-01

    Hydrochemistry of groundwater is largely determined by both natural processes, such as dissolution, cation exchange, mixing, evaporation; and anthropogenic activities, which can affect the aquifer systems by contaminating them or by modifying their hydrological cycle. Both natural and anthropogenic processes vary in time and space; which is reflected in groundwater hydrochemistry variation. The objective of this study is the determination of the main hydrogeochemical processes that affect the quality of shallow groundwaters in the Grombalia basin, located in the Cap Bon Peninsula, north-eastern Tunisia. In this area, the chemical composition of groundwater is mostly characterized by Na-Cl-NO3-Ca water type which reveals the implication of natural and anthropogenic major factors. Natural factors are dissolution of evaporatic minerals, i.e. halite and gypsum and cation exchange with clays, while anthropogenic factors are pollution with industrial Sr-rich waste water and return flow of irrigation water, highly contaminated by MgSO4 and methyl-bromide fertilizers.

  20. 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)

  1. Accountability Starts with the Superintendent

    ERIC Educational Resources Information Center

    Ricketts, Kenneth E.

    1973-01-01

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

  2. 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)

  3. Do Societal Wealth, Family Affluence, and Gender account for Trends in Adolescent Cannabis Use? A 30 Country Cross-National Study

    PubMed Central

    ter Bogt, Tom F.M.; de Looze, Margreet; Molcho, Michal; Godeau, Emmanuelle; Hublet, Anne; Kokkevi, Anna; Kuntsche, Emmanuel; Gabhainn, Saoirse Nic; Franelic, Iva Pejnovic; Simons-Morton, Bruce; Sznitman, Sharon; Vieno, Alessio; Vollebergh, Wilma; Pickett, William

    2013-01-01

    Aims To examine cross-national changes in frequent adolescent cannabis use (40+ times consumed over lifetime at age 15) over time and relate these trends to societal wealth, family affluence, and gender. Design Data from three cycles (2002, 2006, 2010) of the Health Behaviour in School-aged Children (HBSC) Study were used for cross-sectional and trend analyses of adolescent cannabis use. Setting Representative surveys in thirty European and North American countries. Participants 160,606 15-year-old students. Measurements Respondents’ life-time cannabis use, demographics, family affluence (FAS), and frequency of peer contacts were measured individually. Indicators of wealth (Gross Domestic Product per capita, GDP) and perceived availability of cannabis were obtained from national public data bases. Findings The frequency of lifetime cannabis use decreased over time among adolescents in Europe and North America, particularly in Western European countries and the United States of America (Relative Risk (RR) = 0.86: Confidence Interval (CI) 0.79 – 0.93). This trend was not observed consistently in rapidly developing countries in Eastern, Central, and Southern Europe. Over time (2002–2010) cannabis use became: (1) less characteristic of high GDP countries in contrast to lower GDP countries (RR = 0.74: CI 0.57–0.95); (2) less characteristic of youth from high FAS families in contrast to youth from low FAS families (RR = 0.83: CI 0.72–0.96); and (3) characterized by an increasing gender gap, i.e. consumption was higher among males (RR 1.26: CI 1.04–1.53). Perceived availability of cannabis and peer contacts remained strong predictors of frequent cannabis use. Conclusions Among 30 European and North American countries, cannabis use appears to have “trickled down” over time, with developing countries taking on the former (heavier) use pattern of richer countries, and less affluent youth taking on the former (heavier) use pattern of more affluent youth

  4. Savings account for health care costs

    MedlinePlus

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

  5. 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.…

  6. Cost Accounting and Analysis for University Libraries.

    ERIC Educational Resources Information Center

    Leimkuhler, Ferdinand F.; Cooper, Michael D.

    The approach to library planning studied in this report 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 listed with historical data from the Berkeley General Library. Various comparisons of an exploratory nature are made of the unit costs for…

  7. 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)

  8. Cognitive Style Mapping: A Prescription for Accountability.

    ERIC Educational Resources Information Center

    Boozer, Bernard; Anderson, Audrey

    In order to assist the accountability demands of current educational policy, this report recommends the employment of a cognitive style mapping inventory to determine what each individual may achieve in learning skills. It is indicated that when students were permitted to study in ways compatible with their recognized cognitive styles, achievement…

  9. 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…

  10. 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…

  11. 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…

  12. Classroom Accountability: A Value-Added Methodology.

    ERIC Educational Resources Information Center

    Dossett, Dena; Munoz, Marco A.

    School classroom evaluation methods using student achievement results are currently a significant topic of investigation in the educational accountability arena. The objective of this study was to identify effective and ineffective elementary school classrooms based on student and teacher characteristics. In this conceptualization, teacher's…

  13. Energy accounting of apple processing operations

    SciTech Connect

    Romero, R.; Singh, R.P.; Brown, D.

    1981-01-01

    A thermal-energy accounting study was conducted at an apple processing plant. An analysis is given of thermal energy use and thermal efficiencies of an apple-juice single-effect evaporator and an apple-sauce cooker. 3 refs.

  14. 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…

  15. Outliers and Accountability, Fact or Fiction?

    ERIC Educational Resources Information Center

    Brager, Gary L.

    The present paper sought to investigate the usefulness to accountability of identifying outlying schools through multiple regression. The outlier approach identifies schools which differ significantly for reasons other than variation in the predictors. The present study was not able to confirm the construct validity of the outlier approach for the…

  16. 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…

  17. 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…

  18. 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.

  19. 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...

  20. 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...

  1. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  2. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  3. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  4. 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...

  5. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  6. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  7. 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...

  8. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  9. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  10. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  11. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  12. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  13. 12 CFR 239.62 - Liquidation accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  14. 12 CFR 161.42 - Savings account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  15. 12 CFR 239.62 - Liquidation accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  16. 12 CFR 239.62 - Liquidation accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  17. 12 CFR 161.42 - Savings account.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  18. 12 CFR 161.42 - Savings account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  19. MASS: An automated accountability system

    SciTech Connect

    Erkkila, B.H.; Kelso, F.

    1994-08-01

    All Department of Energy contractors who manage accountable quantities of nuclear materials are required to implement an accountability system that tracks, and records the activities associated with those materials. At Los Alamos, the automated accountability system allows data entry on computer terminals and data base updating as soon as the entry is made. It is also able to generate all required reports in a timely Fashion. Over the last several years, the hardware and software have been upgraded to provide the users with all the capability needed to manage a large variety of operations with a wide variety of nuclear materials. Enhancements to the system are implemented as the needs of the users are identified. The system has grown with the expanded needs of the user; and has survived several years of changing operations and activity. The user community served by this system includes processing, materials control and accountability, and nuclear material management personnel. In addition to serving the local users, the accountability system supports the national data base (NMMSS). This paper contains a discussion of several details of the system design and operation. After several years of successful operation, this system provides an operating example of how computer systems can be used to manage a very dynamic data management problem.

  20. 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…

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

    ERIC Educational Resources Information Center

    Mizel, Omar

    2009-01-01

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  5. Accountability in the pesticide industry.

    PubMed

    Riggs, Peter; Waples, Megan

    2003-01-01

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

  6. 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

  7. 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.

  8. 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…

  9. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

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

  10. Aqueous Processing Material Accountability Instrumentation

    SciTech Connect

    Robert Bean

    2007-09-01

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

  11. 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;…

  12. 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:…

  13. 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…

  14. 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)

  15. 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…

  16. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  17. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  18. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  19. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  20. 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…

  1. 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…

  2. Technology's Role in Accountability Reporting.

    ERIC Educational Resources Information Center

    Brooks-Young, Susan

    2003-01-01

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

  3. Fraud Education for Accounting Students.

    ERIC Educational Resources Information Center

    Peterson, Bonita K.

    2003-01-01

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

  4. 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…

  5. Educational Accountability and Policy Feedback

    ERIC Educational Resources Information Center

    McDonnell, Lorraine M.

    2013-01-01

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

  6. 77 FR 40253 - Reserve Account

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

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

  7. An Accountability Model for Counselors

    ERIC Educational Resources Information Center

    Krumboltz, John D.

    1974-01-01

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

  8. Student Placement Folders and Accountability

    ERIC Educational Resources Information Center

    Moore, Gary E.

    1974-01-01

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

  9. 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…

  10. 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…

  11. 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…

  12. 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…

  13. JSC interactive basic accounting system

    NASA Technical Reports Server (NTRS)

    Spitzer, J. F.

    1978-01-01

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

  14. Accountability, 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…

  15. 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)

  16. Accountability: A New Disneyland Fantasy

    ERIC Educational Resources Information Center

    Bundy, Robert F.

    1974-01-01

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

  17. 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…

  18. 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…

  19. 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…

  20. 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,…