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Sample records for accountability system lanmas

  1. LANMAS Gap Analysis Report

    SciTech Connect

    Parrish, C.; Yee, W.; Okuda, V.; Watson, B.; Storch, N

    2000-08-25

    In July, 2000, the Controlled Materials Accountability and Tracking System (COMATS) Team, with the assistance of a representative of the Local Area Network Materials Accountability System (LANMAS) development team from Savannah River, performed an evaluation to enumerate and qualify differences between the current LANMAS functionality and LLNL requirements as implemented by COMATS. The differences found range from minor to serious deficiencies of LANMAS in relation to current LLNL MC&A practice. Therefore, we recommend a gradual integration of LANMAS into a hybrid system which uses LANMAS to satisfy DOE/NNSA MC&A and reporting requirements and uses COMATS to satisfy LLNL-specific MC&A and operational requirements.

  2. LANMAS: A new generation computerized MC&A system for the DOE complex

    SciTech Connect

    Erkkila, B.; Boor, M.; Whiteson, R.; Smith, J.; Painter, J.; Claborn, J.

    1996-09-01

    The Local Area Network Material Accountability System (LANMAS) is a network-based nuclear material accountability system that runs in a client/server mode. The LANMAS core software was developed at Los Alamos National Laboratory and released in a production mode in March 1996. Several Department of Energy sites are working to implement the core program and modify it by adding additional functionality and customizing the user interface. These modifications to the core software are made to meet site-specific accountability needs and to adapt the system to conform to the work environment at the individual sites. The result is the successful implementation of a new computerized accounting system at each site. This paper will provide an update on current activities, performance issues, core software support issues, and the status of the various site systems and will discuss the future direction of the LANMAS project.

  3. MATERIAL TRACKING USING LANMAS

    SciTech Connect

    Armstrong, F.

    2010-06-07

    LANMAS is a transaction-based nuclear material accountability software product developed to replace outdated and legacy accountability systems throughout the DOE. The core underlying purpose of LANMAS is to track nuclear materials inventory and report transactions (movement, mixing, splitting, decay, etc.) to the Nuclear Materials Management and Safeguards System (NMMSS). While LANMAS performs those functions well, there are many additional functions provided by the software product. As a material is received onto a site or created at a site, its entire lifecycle can be tracked in LANMAS complete to its termination of safeguards. There are separate functions to track material movements between and within material balance areas (MBAs). The level of detail for movements within a MBA is configurable by each site and can be as high as a site designation or as detailed as building/room/rack/row/position. Functionality exists to track the processing of materials, either as individual items or by modeling a bulk process as an individual item to track inputs and outputs from the process. In cases where sites have specialized needs, the system is designed to be flexible so that site specific functionality can be integrated into the product. This paper will demonstrate how the software can be used to input material into an account and track it to its termination of safeguards.

  4. LANL's near-real-time measurement control bolt-on to LANMAS

    SciTech Connect

    Hicks, Ruel D; Boyle, Caroline M

    2010-01-01

    Los Alamos National Laboratory (LANL) has created a near-real-time Measurement Control Program (MCP) that integrates with Local Area Network Material Accounting System (LANMAS). The program was designed to take the place of an aging accounting system at LANL which incorporated the measurement control. LANL's Material Control and Accountability (MC&A) group developed many bolt-on features to enhance LANMAS called LAM CAS (Los Alamos Material Control and Accounting System), one of those bolt-on enhancements was to develop the MCP to replace the previous version. MCP was developed with the multiple end-user groups in mind by creating a near-real-time system that was user friendly, provided access controls, and account status of the measurement control systems.

  5. 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.

  6. 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

  7. 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.

  8. MASS: An automated accountability system

    SciTech Connect

    Erkkila, B.H.; Kelso, F.

    1994-08-01

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

  9. 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.

  10. 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,…

  11. Tritium accountancy in fusion systems

    SciTech Connect

    Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S.; Moore, M.L.

    2015-03-15

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

  12. 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)…

  13. TRITIUM ACCOUNTANCY IN FUSION SYSTEMS

    SciTech Connect

    Klein, J. E.; Farmer, D. A.; Moore, M. L.; Tovo, L. L.; Poore, A. S.; Clark, E. A.; Harvel, C. D.

    2014-03-06

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MC&A) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MC&A requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBAs) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material subaccounts (MSAs) are established along with key measurement points (KMPs) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSAs. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breading, burn-up, and retention of tritium in the fusion device. The concept of “net” tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines.

  14. 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,…

  15. Legal Issues in School Accountability Systems.

    ERIC Educational Resources Information Center

    Parkes, Jay; Stevens, Joseph J.

    2003-01-01

    Extrapolates from existing case law on educational testing to the likely ways in which school accountability systems may be challenged in the courts. Also offers a list of recommended actions for accountability system developers. (SLD)

  16. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director...

  17. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director...

  18. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 1 2012-01-01 2012-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director...

  19. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director...

  20. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 1 2013-01-01 2013-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director...

  1. 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.

  2. Innovations in an Accounting Information Systems Course.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    A new approach to teaching an introductory accounting information systems course is outlined and the potential of this approach for integrating computers into the accounting curriculum at Manchester University (England) is demonstrated. Specifically, the use of a small inventory recording system and database in an accounting information course is…

  3. Modernizing computerized nuclear material accounting systems

    SciTech Connect

    Erkkila, B.H.; Claborn, J.

    1995-09-01

    DOE Orders and draft orders for nuclear material control and accountability address a complete material control and accountability (MC and A) program for all DOE contractors processing, using, or storing nuclear materials. A critical element of an MC and A program is the accounting system used to track and record all inventories of nuclear material and movements of materials in those inventories. Most DOE facilities use computerized accounting systems to facilitate the task of accounting for all their inventory of nuclear materials. Many facilities still use a mixture of a manual paper system with a computerized system. Also, facilities may use multiple systems to support information needed for MC and A. For real-time accounting it is desirable to implement a single integrated data base management system for a variety of users. In addition to accountability needs, waste management, material management, and production operations must be supported. Information in these systems can also support criticality safety and other safety issues. Modern networked microcomputers provide extensive processing and reporting capabilities that single mainframe computer systems struggle with. This paper describes an approach being developed at Los Alamos to address these problems.

  4. Standards-Based Accountability Systems. Policy Brief.

    ERIC Educational Resources Information Center

    Stapleman, Jan

    This policy brief summarizes research results and provides guidance regarding decisions associated with school accountability. Unlike previous notions of accountability, a standards-based system examines outputs, such as student performance and graduation rates, as well as inputs like the amount of instructional time or the number of books in the…

  5. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

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

  6. Leadership in Accountability for Professional Development Systems.

    ERIC Educational Resources Information Center

    Rude, Harvey; Stockhouse, Judy; Read, Jo Smith; Street, Steve; Murray, Karl

    The Professional Development Leadership Academy supports states in transforming systems of professional development. This paper investigates accountability considerations that are necessary to determine the impact and results of professional development from a state systems perspective. The five areas of focus that comprise the Academy knowledge…

  7. Energy accounting and optimization for mobile systems

    NASA Astrophysics Data System (ADS)

    Dong, Mian

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

  8. Systems Accountability in Education for Business

    ERIC Educational Resources Information Center

    Griest, Dorothy Hebert

    1976-01-01

    Discusses the general findings of the Carnegie Commission Report on major educational issues of the last decade, and the HEW Report (by Paul Newman) on funding for postsecondary education as they apply to higher education for business. The concept of systems accountability, and suggested methods for dealing with it and the changing educational…

  9. Building an Accountability System in Illinois.

    ERIC Educational Resources Information Center

    Pancrazio, Sally Bulkley

    A historical overview of political events in Illinois that led to the establishment and implementation of a performance accountability system, school report cards, is presented in this report. The discussion shows that although statewide events influenced policymakers, local conditions and ethos also affected the result. The educational…

  10. Accounting Systems and the Electronic Office.

    ERIC Educational Resources Information Center

    Gafney, Leo

    1986-01-01

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

  11. Making the health care delivery system accountable.

    PubMed

    Wilen, S B; Stone, B M

    1998-01-01

    Accountability has become the fact of life for the health care provider and the delivery system. Until recently, accountability has been viewed primarily through the judicial process as issues of fraud and liability, or by managed care entities through evaluation of the financial bottom line. It is this second consideration and its ramifications that will be explored in this article. Appropriate measurement tools are needed to evaluate services, delivery, performance, customer satisfaction, and outcomes assessment. Measurement tools will be considered in light of the industry's unique considerations and realities. All participants, including insurers, employers, management, and health care providers and recipients, bear responsibilities which necessitate assessment and analysis. However, until the basic question, "Who is the customer?" is resolved, accountability issues remain complex and obscured. Accountability costs and impacts must be evaluated over time. They go way beyond bottom line cost containment and reduction. Accountability will be accomplished when the health care industry implements quality and measurement concepts that yield the highest levels of validity and appropriateness for health care delivery.

  12. 40 CFR 73.30 - Allowance tracking system accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accounts. (a) Nature and function of unit accounts. The Administrator will establish compliance accounts... account. (b) Nature and function of general accounts. Transfers of allowances held for any person other... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Allowance tracking system accounts....

  13. 40 CFR 73.30 - Allowance tracking system accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 17 2013-07-01 2013-07-01 false Allowance tracking system accounts. 73... accounts. (a) Nature and function of unit accounts. The Administrator will establish compliance accounts... account. (b) Nature and function of general accounts. Transfers of allowances held for any person...

  14. Hospital cost accounting: implementing the system successfully.

    PubMed

    Burik, D; Duvall, T J

    1985-05-01

    To successfully implement a cost accounting system, certain key steps should be undertaken. These steps include developing and installing software; developing cost center budgets and inter-cost center allocations; developing service item standard costs; generating cost center level and patient level standard cost reports and reconciling these costs to actual costs; generating product line profitability reports and reconciling these reports to the financial statements; and providing ad hoc reporting capabilities. By following these steps, potential problems in the implementation process can be anticipated and avoided.

  15. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1770.11 Section 1770..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.11 Accounting system requirements. (a) Each RUS borrower subject to...

  16. 7 CFR 1767.12 - Accounting system requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.12 Accounting system requirements. (a) Each Rural Development electric borrower...

  17. 7 CFR 1767.12 - Accounting system requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.12 Accounting system requirements. (a) Each Rural Development electric borrower...

  18. 7 CFR 1767.12 - Accounting system requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.12 Accounting system requirements. (a) Each Rural Development electric borrower...

  19. A proposed ecosystem services classification system to support green accounting

    EPA Science Inventory

    There are a multitude of actual or envisioned, complete or incomplete, ecosystem service classification systems being proposed to support Green Accounting. Green Accounting is generally thought to be the formal accounting attempt to factor environmental production into National ...

  20. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Accounting system... of Provisions And Clauses 252.242-7006 Accounting system administration. As prescribed in 242.7503, use the following clause: Accounting System Administration (FEB 2012) (a) Definitions. As used in...

  1. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Accounting system... of Provisions And Clauses 252.242-7006 Accounting system administration. As prescribed in 242.7503, use the following clause: ACCOUNTING SYSTEM ADMINISTRATION (MAY 2011) (a) Definitions. As used in...

  2. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Accounting system... of Provisions And Clauses 252.242-7006 Accounting system administration. As prescribed in 242.7503, use the following clause: Accounting System Administration (FEB 2012) (a) Definitions. As used in...

  3. 34 CFR 200.12 - Single State accountability system.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 34 Education 1 2014-07-01 2014-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State...

  4. 34 CFR 200.12 - Single State accountability system.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 34 Education 1 2013-07-01 2013-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State...

  5. 34 CFR 200.12 - Single State accountability system.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 34 Education 1 2012-07-01 2012-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State...

  6. 34 CFR 200.12 - Single State accountability system.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State...

  7. 34 CFR 200.12 - Single State accountability system.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 1 2011-07-01 2011-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State...

  8. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 4 2012-10-01 2012-10-01 false Accounting system certification. 1301.13 Section... START PROGRAM HEAD START GRANTS ADMINISTRATION General Requirements § 1301.13 Accounting system... shall submit an accounting system certification, prepared by an independent auditor, stating that...

  9. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 4 2014-10-01 2014-10-01 false Accounting system certification. 1301.13 Section... START PROGRAM HEAD START GRANTS ADMINISTRATION General Requirements § 1301.13 Accounting system... shall submit an accounting system certification, prepared by an independent auditor, stating that...

  10. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 4 2011-10-01 2011-10-01 false Accounting system certification. 1301.13 Section... START PROGRAM HEAD START GRANTS ADMINISTRATION General Requirements § 1301.13 Accounting system... shall submit an accounting system certification, prepared by an independent auditor, stating that...

  11. 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…

  12. 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.…

  13. An Internet-Based Accounting Information Systems Project

    ERIC Educational Resources Information Center

    Miller, Louise

    2012-01-01

    This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false System of accounts coding. Sec. 1-4 Section 1-4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number...

  15. 14 CFR Sec. 1-4 - System of accounts coding.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false System of accounts coding. Sec. 1-4 Section 1-4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number...

  16. 14 CFR Sec. 1-4 - System of accounts coding.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false System of accounts coding. Sec. 1-4 Section 1-4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number...

  17. 14 CFR Sec. 1-4 - System of accounts coding.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false System of accounts coding. Sec. 1-4 Section 1-4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number...

  18. Financial Accounting for Local and State School Systems.

    ERIC Educational Resources Information Center

    Barr, Richard H.

    The primary purpose of this handbook is to reflect changes that have occurred in governmental accounting and educational finance since 1973. Major emphasis is placed on defining account classifications that provide meaningful financial management information. After describing the need for and advantages of a proposed account classification system,…

  19. Identifying Employer Needs from Accounting Information Systems Programs

    ERIC Educational Resources Information Center

    Dillon, Thomas W.; Kruck, S. E.

    2008-01-01

    As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

  20. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Commission's Rules and Regulations. (1) RUS borrowers maintaining the accounts prescribed in 47 CFR part 32... CFR part 32 for Class A companies. (3) RUS borrowers maintaining the accounts prescribed for Class B... 7 Agriculture 12 2014-01-01 2013-01-01 true Accounting system requirements. 1770.11 Section...

  1. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Commission's Rules and Regulations. (1) RUS borrowers maintaining the accounts prescribed in 47 CFR part 32... CFR part 32 for Class A companies. (3) RUS borrowers maintaining the accounts prescribed for Class B... 7 Agriculture 12 2011-01-01 2011-01-01 false Accounting system requirements. 1770.11 Section...

  2. Emerging Accountability Systems within Part C and Section 619 Programs

    ERIC Educational Resources Information Center

    Freund, Maxine; Ohlson, Cheryl; Browne, Barbara; Kavulic, Christy

    2006-01-01

    Within recent years, federal legislation has required schools to develop and implement standards-based accountability systems for the purposes of evaluating their performance. Although the implementation of accountability systems for K-12 programs is well underway, the design and implementation of such systems for Part C and Section 619 programs…

  3. 40 CFR 97.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of...

  4. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO 2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature...

  5. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature...

  6. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature...

  7. 40 CFR 97.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of...

  8. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature...

  9. 40 CFR 97.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of...

  10. 40 CFR 97.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of...

  11. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature...

  12. 40 CFR 97.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of...

  13. Accounting for system dynamics in reserve design.

    PubMed

    Leroux, Shawn J; Schmiegelow, Fiona K A; Cumming, Steve G; Lessard, Robert B; Nagy, John

    2007-10-01

    Systematic conservation plans have only recently considered the dynamic nature of ecosystems. Methods have been developed to incorporate climate change, population dynamics, and uncertainty in reserve design, but few studies have examined how to account for natural disturbance. Considering natural disturbance in reserve design may be especially important for the world's remaining intact areas, which still experience active natural disturbance regimes. We developed a spatially explicit, dynamic simulation model, CONSERV, which simulates patch dynamics and fire, and used it to evaluate the efficacy of hypothetical reserve networks in northern Canada. We designed six networks based on conventional reserve design methods, with different conservation targets for woodland caribou habitat, high-quality wetlands, vegetation, water bodies, and relative connectedness. We input the six reserve networks into CONSERV and tracked the ability of each to maintain initial conservation targets through time under an active natural disturbance regime. None of the reserve networks maintained all initial targets, and some over-represented certain features, suggesting that both effectiveness and efficiency of reserve design could be improved through use of spatially explicit dynamic simulation during the planning process. Spatial simulation models of landscape dynamics are commonly used in natural resource management, but we provide the first illustration of their potential use for reserve design. Spatial simulation models could be used iteratively to evaluate competing reserve designs and select targets that have a higher likelihood of being maintained through time. Such models could be combined with dynamic planning techniques to develop a general theory for reserve design in an uncertain world.

  14. Analysis of the role of an interfacility SNM accounting system

    SciTech Connect

    McDonnel, J.L.; Chilton, P.D.; Kufahl, G.E.; Vergari, A.A.; Dunn, D.R.

    1982-02-22

    Lawrence Livermore National Laboratory (LLNL) undertook the task of analyzing the actual and potential value of an interfacility NRC material accounting system in deterring and detecting both material diversion and facility material accounting data falsification. The most important conclusion is that only relatively minor changes are needed to upgrade the current NRC interfacility reporting system. The emphasis of the task was on evaluating the usefulness of an NRC-monitored material accounting information system in providing protection against accounting fraud at the plant management or corporate level. The Nuclear Materials Management and Safeguards System (NMMSS) and the NRC Safeguards Status Report System (SSRS), the principal constituents of the current interfacility NRC material accounting information system, are described. Their relationship is shown in two information flow diagrams. Deterministic accounting checks and balances are discussed, both for the current NRC interfacility material accounting system and for an upgraded system. Detection mechanisms are described that would use currently available data and that could be exercised by the NRC in its safeguards management role. Additional checks and balances are recommended, with corresponding changes in data reporting requirements, to upgrade NRC interfacility material accounting system.

  15. Accounting for system dynamics in reserve design.

    PubMed

    Leroux, Shawn J; Schmiegelow, Fiona K A; Cumming, Steve G; Lessard, Robert B; Nagy, John

    2007-10-01

    Systematic conservation plans have only recently considered the dynamic nature of ecosystems. Methods have been developed to incorporate climate change, population dynamics, and uncertainty in reserve design, but few studies have examined how to account for natural disturbance. Considering natural disturbance in reserve design may be especially important for the world's remaining intact areas, which still experience active natural disturbance regimes. We developed a spatially explicit, dynamic simulation model, CONSERV, which simulates patch dynamics and fire, and used it to evaluate the efficacy of hypothetical reserve networks in northern Canada. We designed six networks based on conventional reserve design methods, with different conservation targets for woodland caribou habitat, high-quality wetlands, vegetation, water bodies, and relative connectedness. We input the six reserve networks into CONSERV and tracked the ability of each to maintain initial conservation targets through time under an active natural disturbance regime. None of the reserve networks maintained all initial targets, and some over-represented certain features, suggesting that both effectiveness and efficiency of reserve design could be improved through use of spatially explicit dynamic simulation during the planning process. Spatial simulation models of landscape dynamics are commonly used in natural resource management, but we provide the first illustration of their potential use for reserve design. Spatial simulation models could be used iteratively to evaluate competing reserve designs and select targets that have a higher likelihood of being maintained through time. Such models could be combined with dynamic planning techniques to develop a general theory for reserve design in an uncertain world. PMID:17974334

  16. Financial Accounting System Based Upon NCES Revised Handbook II.

    ERIC Educational Resources Information Center

    National Center for Education Statistics (DHEW), Washington, DC. Educational Data Standards Branch.

    This publication describes the development and implementation of a school district financial accounting system based on the concepts and guidelines of the National Center for Education Statistics Handbook II, Revised. The system described was designed by school district personnel to utilize computer equipment and to meet the accounting and…

  17. The Implementation of Accountability Systems: A Psycho-Social Approach.

    ERIC Educational Resources Information Center

    Levine, Donald M.

    This report reviews several approaches to organizational analysis and discusses problems in implementing an accountability system. Chapter 1 surveys socio-technical and technical-behavioral systems. Chapter 2 discusses the importance of psychoanalysis and organization analysis. Chapter 3 presents problems in implementing an accountability system…

  18. Wisconsin Elementary and Secondary School Accounting System Handbook.

    ERIC Educational Resources Information Center

    Nelson, C. Richard

    This handbook is the basic accounting document for Wisconsin's public school systems; it presents the means to achieve uniformity in reporting on the efficacy of the Wisconsin Elementary and Secondary School Accounting System (WESSAS). Its purpose is to provide financial information that will promote reporting, auditing, interdistrict comparison,…

  19. AB 1725 Model Accountability System. California Community Colleges. Revised.

    ERIC Educational Resources Information Center

    California Community Colleges, Sacramento. Board of Governors.

    This report proposes a model accountability system for the California community colleges to comply with the directives of Assembly Bill 1725 (AB 1725). The purpose of the accountability system is to provide colleges and districts, the board of governors, and the California legislature with information that will allow for the continued improvement…

  20. College Bibliocentre Acquisition and Accounting System Description Manual.

    ERIC Educational Resources Information Center

    College Bibliocentre, Don Mills (Ontario).

    The Acquisition and Accounting System is a complex designed to perform all functions in the following areas: (1) ordering; (2) receipt, shipment and cancellation; (3) accounts payable, (4) invoicing, (5) order status, (6) inventory, (7) college budgeting and (8) management information reports. Some of the benefits that accrue from the system are:…

  1. System Accountability Report 2013-14. Revised

    ERIC Educational Resources Information Center

    Board of Governors, State University System of Florida, 2015

    2015-01-01

    Information Resource Management - State University System of Florida (IRM-SUS) is the primary collector and provider of data concerning state universities that is used to make sound education policy decisions. The office provides technical assistance to those using the information, state and federal reporting support, those supplying information,…

  2. Hospitals recognize need to install or improve cost accounting systems.

    PubMed

    Gilman, T A

    1985-11-01

    Cost accounting and implementation of a cost accounting system are becoming increasing important issues for hospitals. Therefore, to gauge current practices and future plans, HFMA in conjunction with Deloitte Haskins & Sells conducted a survey of top financial officers in approximately 3,100 hospitals. The results show 54 percent of hospitals have installed some kind of cost accounting system that captures costs at the procedure or DRG level; the existing systems seem to be relatively unsophisticated; hospitals recognize the need to improve their systems; and the improved systems will incorporate some use of standard costs.

  3. A passive automated personnel accountability system for reactor emergency preparedness

    SciTech Connect

    Zimmerman, R.O.; DeLisle, G.V.; Hickey, E.E.

    1988-04-01

    In 1985 a project was undertaken at the N Reactor on the Hanford Site to develop an automated personnel accountability system to ensure accountability of all personnel within 30 minutes of a site evacuation. The decision to develop such a system was made after a full-scale evacuation drill showed that the manual accountability system in use at the time was inadequate to meet the 30-minute requirement. Accountability systems at commercial nuclear power plants were evaluated, but found to be unsuitable because they were not passive, that is, they required action on part of the user for the system to work. Approximately 2500 people could be required to evacuate the 100-N Area. Therefore, a card key system or badge exchange system was judged not to be feasible. A passive accountability system was desired for N Reactor to allow personnel to enter and leave the site in a more timely manner. To meet the need for an automated accountability system at N Reactor, a special Evacuation Accountability System (EVACS) was designed and developed. The EVACS system has three basic components: the transponder, a credit card-sized device worn with the security badge; portal monitors, which are electronically activated by the transponder; and a computer information system that contains the personnel data base. Each person wearing a transponder is accounted for automatically by walking through a portal. In this paper, a description of the hardware and software will be presented, together with problems encountered and lessons learned while adapting an existing technology to this particular use. The system is currently installed and requires acceptance testing before becoming operational.

  4. Roadmap for Next-Generation State Accountability Systems. Second Edition

    ERIC Educational Resources Information Center

    Council of Chief State School Officers, 2011

    2011-01-01

    This Roadmap, developed by the Council of Chief State School Officers (CCSSO) Next-Generation State Accountability Taskforce, presents a vision for next-generation accountability systems to support college and career readiness for all students. It is written by and for states, building on the leadership toward college and career readiness. This…

  5. Accountability and health systems: toward conceptual clarity and policy relevance.

    PubMed

    Brinkerhoff, Derick W

    2004-11-01

    Improved accountability is often called for as an element in improving health system performance. At first glance, the notion of better accountability seems straightforward, but it contains a high degree of complexity. If accountability is to be more than an empty buzzword, conceptual and analytical clarity is required. This article elaborates a definition of accountability in terms of answerability and sanctions, and distinguishes three types of accountability: financial, performance and political/democratic. An analytic framework for mapping accountability is proposed that identifies linkages among health sector actors and assesses capacity to demand and supply information and exercise oversight and sanctions. The article describes three accountability purposes: reducing abuse, assuring compliance with procedures and standards, and improving performance/learning. Using an accountability lens can: (1) help to generate a system-wide perspective on health sector reform, (2) identify connections among individual improvement interventions, and (3) reveal gaps requiring policy attention. These results can enhance system performance, improve service delivery and contribute to sound policymaking. PMID:15459162

  6. Patient Accounting Systems: Are They Fit with the Users' Requirements?

    PubMed Central

    Ayatollahi, Haleh; Nazemi, Zahra

    2016-01-01

    Objectives A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. Methods This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Results Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. Conclusions The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information. PMID:26893945

  7. U.S. national nuclear material control and accounting system

    SciTech Connect

    Taylor, S; Terentiev, V G

    1998-12-01

    Issues related to nuclear material control and accounting and illegal dealing in these materials were discussed at the April 19--20, 1996 Moscow summit meeting (G7 + Russia). The declaration from this meeting reaffirmed that governments are responsible for the safety of all nuclear materials in their possession and for the effectiveness of the national control and accounting system for these materials. The Russian delegation at this meeting stated that ''the creation of a nuclear materials accounting, control, and physical protection system has become a government priority''. Therefore, in order to create a government nuclear material control and accounting system for the Russian Federation, it is critical to study the structure, operating principles, and regulations supporting the control and accounting of nuclear materials in the national systems of nuclear powers. In particular, Russian specialists have a definite interest in learning about the National Nuclear Material Control and Accounting System of the US, which has been operating successfully as an automated system since 1968.

  8. Design and implementation of an electronic investigational drug accountability system.

    PubMed

    Grilley, B J; Trissel, L A; Bluml, B M

    1991-12-01

    A software system designed to maintain protocol-specific investigational drug accountability records is described. The University of Texas M. D. Anderson Cancer Center and Cygnus Systems Development, Inc., worked together to create an electronic investigational drug accountability system (IDRx), which meets the requirements of the National Cancer Institute. This system performs record keeping, stores information on drugs and protocols, and generates standard and customized reports. On-screen assistance makes it easy to use. Security is achieved by granting access only to authorized users, and an audit trail is automatically generated. Systematic implementation at M. D. Anderson, initially in the investigational drug control area and subsequently in the satellite pharmacies, has resulted in increased accuracy and efficiency, and few problems have been encountered. The IDRx software package is useful for keeping records, generating reports, and tracking and evaluating data associated with an investigational drug accountability system. PMID:1814202

  9. A Grid storage accounting system based on DGAS and HLRmon

    NASA Astrophysics Data System (ADS)

    Cristofori, A.; Fattibene, E.; Gaido, L.; Guarise, A.; Veronesi, P.

    2012-12-01

    Accounting in a production-level Grid infrastructure is of paramount importance in order to measure the utilization of the available resources. While several CPU accounting systems are deployed within the European Grid Infrastructure (EGI), storage accounting systems, stable enough to be adopted in a production environment are not yet available. As a consequence, there is a growing interest in storage accounting and work on this is being carried out in the Open Grid Forum (OGF) where a Usage Record (UR) definition suitable for storage resources has been proposed for standardization. In this paper we present a storage accounting system which is composed of three parts: a sensor layer, a data repository with a transport layer (Distributed Grid Accounting System - DGAS) and a web portal providing graphical and tabular reports (HLRmon). The sensor layer is responsible for the creation of URs according to the schema (described in this paper) that is currently being discussed within OGF. DGAS is one of the CPU accounting systems used within EGI, in particular by the Italian Grid Infrastructure (IGI) and some other National Grid Initiatives (NGIs) and projects. DGAS architecture is evolving in order to collect Usage Records for different types of resources. This improvement allows DGAS to be used as a ‘general’ data repository and transport layer. HLRmon is the web portal acting as an interface to DGAS. It has been improved to retrieve storage accounting data from the DGAS repository and create reports in an easy way. This is very useful not only for the Grid users and administrators but also for the stakeholders.

  10. Principles and methods of managerial cost-accounting systems.

    PubMed

    Suver, J D; Cooper, J C

    1988-01-01

    An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

  11. Principles and methods of managerial cost-accounting systems.

    PubMed

    Suver, J D; Cooper, J C

    1988-01-01

    An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports. PMID:3348229

  12. Systems Analysis for Material Control and Accountancy Technology (SAMCAT)

    SciTech Connect

    Persiani, P.J., Bucher, R.G.; Rothman, A.B.; Cha, B.K.

    1990-01-01

    The Systems Analysis for Material Control and Accountancy Technology (SAMCAT) is an interactive computer-based management system developed for the Department of Energy Office of Safeguards and Security, to assist in defining and prioritizing measurement upgrades programs for Material Control and Accountancy (MC A). The accountancy upgrades options evaluated by SAMCAT in this study are: (1) improvement of the uncertainties in the SNM measurement methods, (2) reduction of throughputs and/or inventories of SNM, and (3) reduction of the material balance accounting period. The goals of the MC A upgrades program are reduced inventory differences and associated uncertainties, improved detection probabilities for theft/diversion, decreased operating costs, and enhanced material traceability. 6 refs., 3 figs., 2 tabs.

  13. The future of cost accounting systems in healthcare.

    PubMed

    Ladd, R D; Feverstein, T M

    1987-07-01

    The development of cost accounting/cost management programs provides one of the most exciting systems development opportunities for healthcare professionals. Despite countervailing factors, the requirement for cost management information is here to stay. The current status of systems development can be described as a positive step by a majority of institutions. To address system requirements, there are currently 16 mainframe computer, 20 minicomputer and 29 microcomputer software programs available. The availability of these software resources identifies numerous alternatives for future cost accounting/cost management applications. For the question has become, not "if" you require a cost management application, but rather what kind.

  14. Consumer acceptance of accountable-eHealth systems.

    PubMed

    Gajanayake, Randike; Iannella, Renato; Sahama, Tony

    2014-01-01

    In this paper, we present the results of a survey conducted to measure the attitudes of eHealth consumers towards Accountable-eHealth systems, which are designed for information privacy management. We developed a research model that identify the factors contributing to system acceptance from quantitative data of 187 completed survey responses from university students studying non-health-related courses at university (Queensland, Australia). The research model is validated using structural equation modeling and can be used to identify how specific characteristics of Accountable-eHealth systems would affect their overall acceptance by future eHealth consumers. PMID:25160334

  15. South Carolina Student Accountability System OSIRIS Instruction Manual.

    ERIC Educational Resources Information Center

    South Carolina State Dept. of Education, Columbia.

    This manual expresses the South Carolina State Department of Education's understanding of the new, computerized school administration system called OSIRIS and the policy regarding its use with the Student Accountability System (SAS). The SAS is a method used to obtain a cumulative headcount of students served in certain programs specified in the…

  16. A manual accountability system designed to reduce operator error

    SciTech Connect

    Abramczyk, M R

    1989-01-01

    At the Savannah River Plant, the separations areas are not equipped with automated accountability systems, therefore accountability is performed manually. Several years ago, the Computer Systems Engineering group was requested to develop a computerized accountability system for the separations areas that would rely on manual entry and perform the necessary computations, adjust and maintain the books, and generate the necessary reports. In addition, the system would provide a complete audit trail and help reduce operator errors. Since the separations areas are actually divided into several material balance areas, the Computer Systems Engineering group was faced with several detailed specifications. Rather than designing a computerized accountability system for each material balance area, they designed a generic system that each area could tailor to its process. The system helps in reducing operator errors by displaying simple data entry forms, performing data validations when possible, providing field help, performing all computations, and generating the necessary reports. Many validation tables are user configurable, as well as the equations for computing transfer and inventory values. 8 figs.

  17. Diversity and Progress in School Accountability Systems in Australia

    ERIC Educational Resources Information Center

    Gurr, David

    2007-01-01

    School education in Australia is a complex interplay between federal and state governments, and between government and non-government schools. This article explores the supervision of schools in Australia through school accountability systems. Utilising publicly available documents a systematic analysis of the state and territory systems for…

  18. The Role of Politics and Governance in Educational Accountability Systems

    ERIC Educational Resources Information Center

    Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.

    2013-01-01

    This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…

  19. Accountability Manual, 1999. The 1999 Accountability Rating System for Texas Public Schools and School Districts and Preview for the 2000-2003 Accountability Systems.

    ERIC Educational Resources Information Center

    Texas Education Agency, Austin. Office of Policy Planning and Research.

    This manual is designed as a technical resource to explain the accountability system used by the Texas Education Agency (TEA) to evaluate the performance of public-school districts and campuses. The system integrates district and campus ratings; district and campus recognition for high performance and performance improvement; and campus, district,…

  20. Implementation Status of Accrual Accounting System in Health Sector

    PubMed Central

    Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

    2015-01-01

    Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337

  1. Tight margins lead hospitals to cost accounting systems.

    PubMed

    Nemes, J

    1990-12-17

    Hospital margins are getting tighter, and healthcare executives are realizing that they can't afford not to know whether payments for care are covering their costs. And they're realizing that without some type of cost accounting system, they probably don't have a true understanding of what their costs are.

  2. Adapting Accountability Systems to the Limitations of Educational Measurement

    ERIC Educational Resources Information Center

    Kane, Michael

    2015-01-01

    Michael Kane writes in this article that he is in more or less complete agreement with Professor Koretz's characterization of the problem outlined in the paper published in this issue of "Measurement." Kane agrees that current testing practices are not adequate for test-based accountability (TBA) systems, but he writes that he is far…

  3. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES,...

  4. Improving State Accountability Systems for Postsecondary Vocational Education.

    ERIC Educational Resources Information Center

    Sheets, Robert G.

    This paper makes recommendations for developing the next generation of state accountability systems for postsecondary vocational education (PVE). It focuses on the need to improve the core indicators for PVE; reduce the burden and improve the value of Carl D. Perkins Vocational and Applied Technology Education Amendments of 1998 (Perkins III)…

  5. Below the Bubble: "Educational Triage" and the Texas Accountability System

    ERIC Educational Resources Information Center

    Booher-Jennings, Jennifer

    2005-01-01

    This article uses two dominant traditions in the organizational study of schools--the neoinstitutional and faculty workplace approaches--to explain an urban elementary school's response to the Texas Accountability System. The findings indicate that teachers, guided by an institutional logic, sought to create the appearance of test score…

  6. Intergovernmental Approaches for Strengthening K-12 Accountability Systems

    ERIC Educational Resources Information Center

    Armour-Garb, Allison, Ed.

    2007-01-01

    This volume contains an edited transcript of the Rockefeller Institute's October 29, 2007 symposium (Chicago, IL) entitled "Intergovernmental Approaches to Strengthen K-12 Accountability Systems" as well as a framework paper circulated in preparation for the symposium. The transcript begins with a list of the forty state and federal education…

  7. How Principals and Teachers Respond to States' Accountability Systems

    ERIC Educational Resources Information Center

    Lee, Hyemi

    2013-01-01

    Since the 1990s, many states have started implementing standards-based reforms and developed their own accountability systems. Each state established academic content and performance standards, implemented test for all the students in grades 3 through 8 annually, and set up annual measurable objectives in reading and mathematics for districts,…

  8. Computer program for the automated attendance accounting system

    NASA Technical Reports Server (NTRS)

    Poulson, P.; Rasmusson, C.

    1971-01-01

    The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

  9. SCATS: SRB Cost Accounting and Tracking System handbook

    NASA Technical Reports Server (NTRS)

    Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

    1978-01-01

    The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101)...

  11. Accounting for Carbon Dioxide Emissions from Bioenergy Systems

    SciTech Connect

    Marland, Gregg

    2010-12-01

    Researchers have recently argued that there is a 'critical climate accounting error' and that we should say 'goodbye to carbon neutral' for bioenergy. Many other analysts have published opionions on the same topic, and the US Environmental Protection Agency posted a specific call for information. The currently burning questions for carbon accounting is how to deal with bioenergy. The questions arises because, unlike for fossil fuels, burning of biomass fuels represents part of a cycle in which combustion releases back to the atmosphere carbon that was earlier removed from the atmosphere by growing plants. In a sustainable system, plants will again remove the carbon dioxide (CO{sub 2}) from the atmosphere. Conceptually, it is clear that there are no net emissions of the greenhouse gas CO{sub 2} if biomass is harvested and combusted at the same rate that biomass grows and removes CO{sub 2} from the atmosphere. The problem lies in the fact that growth and combustion do not occur at the same time or in the same place, and our accounting system boundaries - spatial and temporal - frequently do not provide full and balanced accounting. When the first comprehensive guidelines for estimating national greenhouse gas emissions and sinks were put together by the Organization for Economic Cooperation and Development, they noted that it has been argued that CO{sub 2} emissions resulting from bioenergy consumption should not be included in a country's official emission inventory because there are no net emissions if the biomass is produced sustainably, and if the biomass is not produced sustainably, the loss of carbon will be captured as part of the accounting for emissions from land-use change. In the same philosophical vein, the Kyoto Protocol provides that emissions or sinks of CO{sub 2} from land-use change and forestry activities be measured as the 'verifiable changes in carbon stocks'. From these has grown the convention that emissions from biomass fuels are generally not

  12. An Active RFID Accountability System (RAS) for Constrained Wireless Environments

    SciTech Connect

    Barker, Alan M; Hanson, Gregory R; Sexton, Angela Kay; Jones Jr, J P; Freer, Eva B; Sjoreen, Andrea L

    2011-01-01

    A team from Oak Ridge National Laboratory (ORNL) has developed an RFID Accountability System (RAS) that allows items with active RFID tags to be tracked in environments where tags may not be able to transmit their location continuously. The system uses activators that transmit a short range signal. Active RFID tags are in a sleep state until they encounter an activator. Then they transmit a signal that is picked up by the antennas installed throughout the building. This paper presents the theory of operation, application areas, lessons learned, and key features developed over the course of seven years of development and use.

  13. 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…

  14. Can a safeguards accountancy system really detect an unauthorized removal

    SciTech Connect

    Ehinger, M.H.; Ellis, J.H.

    1981-11-01

    Theoretical investigations and system studies indicate safeguards material balance data from reprocessing plants can be used to detect unauthorized removals. Plant systems have been modeled and simulated data used to demonstrate the techniques. But how sensitive are the techniques when used with actual plant data. What is the effect of safeguards applications on plant operability. Can safeguards be acceptable to plant operators, and are there any benefits to be derived. The Barnwell Nuclear Fuel Plant (BNFP) has been devoted to answering these and other questions over the past several years. A computerized system of near-real-time accounting and in-process inventory has been implemented and demonstrated during actual plant test runs. Measured inventories and hourly material balance closures have been made to assess safeguards in an operating plant application. The tests have culminated in actual removals of material from the operating plant to investigate the response and measure the sensitivity of the safeguards and data evaluation system.

  15. The ecology of outcomes: system accountability in children's mental health.

    PubMed

    Hernandez, M; Hodges, S; Cascardi, M

    1998-05-01

    This article provides a conceptual and practical framework called the Ecology of Outcomes. Based on this framework, agencies that serve children and families build and use outcome-oriented information systems to respond to their clients in a more flexible manner. The goal is to improve promising programs by involving stakeholders in outcome identification and in utilization of results. Problems addressed include the emphasis human services place on rules compliance, lack of feedback to program staff to allow for midcourse correction, and lack of input by key stakeholders in the identification of outcomes to be measured. The following components of the framework are described: principles of outcome accountability, prerequisites and building blocks, implementing an outcome information system, and utilizing the results. Key elements of the framework are the integration of outcome information into a service system's decision-making process and the inclusion of client, stakeholder, and provider satisfaction information. PMID:9595878

  16. Improved accounting of emissions from utility energy storage system operation

    SciTech Connect

    Paul Denholm; Tracey Holloway

    2005-12-01

    Several proposed utility-scale energy storage systems in the U.S. will use the spare output capacity of existing electric power systems to create the equivalent of new load-following plants that can rapidly respond to fluctuations in electricity demand and increase the flexibility of baseload generators. New energy storage systems using additional generation from existing plants can directly compete with new traditional sources of load-following and peaking electricity, yet this application of energy storage is not required to meet many of the Clean Air Act standards required of new electricity generators (e.g., coal- or gas-fired power plants). This study evaluates the total emissions that will likely result from the operation of a new energy storage facility when coupled with an average existing U.S. coal-fired power plant and estimates that the emission rates of SO{sub 2} and NOx will be considerably higher than the rate of a new plant meeting Clean Air Act standards, even accounting for the efficiency benefits of energy storage. This study suggests that improved emissions 'accounting' might be necessary to provide accurate environmental comparisons between energy storage and more traditional sources of electricity generation. 35 refs., 5 figs., 2 tabs.

  17. Improved accounting of emissions from utility energy storage system operation.

    PubMed

    Denholm, Paul; Holloway, Tracey

    2005-12-01

    Several proposed utility-scale energy storage systems in the U.S. will use the spare output capacity of existing electric power systems to create the equivalent of new load-following plants that can rapidly respond to fluctuations in electricity demand and increase the flexibility of baseload generators. New energy storage systems using additional generation from existing plants can directly compete with new traditional sources of load-following and peaking electricity, yet this application of energy storage is not required to meet many of the Clean Air Act standards required of new electricity generators (e.g., coal- or gas-fired power plants). This study evaluates the total emissions that will likely result from the operation of a new energy storage facility when coupled with an average existing U.S. coal-fired power plant and estimates that the emission rates of SO2 and NOx will be considerably higher than the rate of a new plant meeting Clean Air Act standards, even accounting for the efficiency benefits of energy storage. This study suggests that improved emissions "accounting" might be necessary to provide accurate environmental comparisons between energy storage and more traditional sources of electricity generation.

  18. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements...

  19. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements...

  20. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements...

  1. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements...

  2. Nuclear Material Control and Accountability System Effectiveness Tool (MSET)

    SciTech Connect

    Powell, Danny H; Elwood Jr, Robert H; Roche, Charles T; Campbell, Billy J; Hammond, Glenn A; Meppen, Bruce W; Brown, Richard F

    2011-01-01

    A nuclear material control and accountability (MC&A) system effectiveness tool (MSET) has been developed in the United States for use in evaluating material protection, control, and accountability (MPC&A) systems in nuclear facilities. The project was commissioned by the National Nuclear Security Administration's Office of International Material Protection and Cooperation. MSET was developed by personnel with experience spanning more than six decades in both the U.S. and international nuclear programs and with experience in probabilistic risk assessment (PRA) in the nuclear power industry. MSET offers significant potential benefits for improving nuclear safeguards and security in any nation with a nuclear program. MSET provides a design basis for developing an MC&A system at a nuclear facility that functions to protect against insider theft or diversion of nuclear materials. MSET analyzes the system and identifies several risk importance factors that show where sustainability is essential for optimal performance and where performance degradation has the greatest impact on total system risk. MSET contains five major components: (1) A functional model that shows how to design, build, implement, and operate a robust nuclear MC&A system (2) A fault tree of the operating MC&A system that adapts PRA methodology to analyze system effectiveness and give a relative risk of failure assessment of the system (3) A questionnaire used to document the facility's current MPC&A system (provides data to evaluate the quality of the system and the level of performance of each basic task performed throughout the material balance area [MBA]) (4) A formal process of applying expert judgment to convert the facility questionnaire data into numeric values representing the performance level of each basic event for use in the fault tree risk assessment calculations (5) PRA software that performs the fault tree risk assessment calculations and produces risk importance factor reports on the

  3. The Accounting Network: How Financial Institutions React to Systemic Crisis

    PubMed Central

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865

  4. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping,...

  5. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping,...

  6. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping,...

  7. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping,...

  8. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping,...

  9. The ALICE Glance Shift Accounting Management System (SAMS)

    NASA Astrophysics Data System (ADS)

    Martins Silva, H.; Abreu Da Silva, I.; Ronchetti, F.; Telesca, A.; Maidantchik, C.

    2015-12-01

    ALICE (A Large Ion Collider Experiment) is an experiment at the CERN LHC (Large Hadron Collider) studying the physics of strongly interacting matter and the quark-gluon plasma. The experiment operation requires a 24 hours a day and 7 days a week shift crew at the experimental site, composed by the ALICE collaboration members. Shift duties are calculated for each institute according to their correlated members. In order to ensure the full coverage of the experiment operation as well as its good quality, the ALICE Shift Accounting Management System (SAMS) is used to manage the shift bookings as well as the needed training. ALICE SAMS is the result of a joint effort between the Federal University of Rio de Janeiro (UFRJ) and the ALICE Collaboration. The Glance technology, developed by the UFRJ and the ATLAS experiment, sits at the basis of the system as an intermediate layer isolating the particularities of the databases. In this paper, we describe the ALICE SAMS development process and functionalities. The database has been modelled according to the collaboration needs and is fully integrated with the ALICE Collaboration repository to access members information and respectively roles and activities. Run, period and training coordinators can manage their subsystem operation and ensure an efficient personnel management. Members of the ALICE collaboration can book shifts and on-call according to pre-defined rights. ALICE SAMS features a user profile containing all the statistics and user contact information as well as the Institutes profile. Both the user and institute profiles are public (within the scope of the collaboration) and show the credit balance in real time. A shift calendar allows the Run Coordinator to plan data taking periods in terms of which subsystems shifts are enabled or disabled and on-call responsible people and slots. An overview display presents the shift crew present in the control room and allows the Run Coordination team to confirm the presence

  10. LCA and emergy accounting of aquaculture systems: towards ecological intensification.

    PubMed

    Wilfart, Aurélie; Prudhomme, Jehane; Blancheton, Jean-Paul; Aubin, Joël

    2013-05-30

    An integrated approach is required to optimise fish farming systems by maximising output while minimising their negative environmental impacts. We developed a holistic approach to assess the environmental performances by combining two methods based on energetic and physical flow analysis. Life Cycle Assessment (LCA) is a normalised method that estimates resource use and potential impacts throughout a product's life cycle. Emergy Accounting (EA) refers the amount of energy directly or indirectly required by a product or a service. The combination of these two methods was used to evaluate the environmental impacts of three contrasting fish-farming systems: a farm producing salmon in a recirculating system (RSF), a semi-extensive polyculture pond (PF1) and an extensive polyculture pond (PF2). The RSF system, with a low feed-conversion ratio (FCR = 0.95), had lower environmental impacts per tonne of live fish produced than did the two pond farms, when the effects on climate change, acidification, total cumulative energy demand, land competition and water dependence were considered. However, RSF was clearly disconnected from the surrounding environment and depended highly on external resources (e.g. nutrients, energy). Ponds adequately incorporated renewable natural resources but had higher environmental impacts due to incomplete use of external inputs. This study highlighted key factors necessary for the successful ecological intensification of fish farming, i.e., minimise external inputs, lower the FCR, and increase the use of renewable resources from the surrounding environment. The combination of LCA and EA seems to be a practical approach to address the complexity of optimising biophysical efficiency in aquaculture systems.

  11. 46 CFR 403.100 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports....

  12. Criteria for Determination of Material Control and Accountability System Effectiveness

    SciTech Connect

    John Wright

    2008-03-01

    The Nevada Test Site (NTS) is a test bed for implementation of the Safeguards First Principles Initiative (SFPI), a risk-based approach to Material Control & Accountability (MC&A) requirements. The Comprehensive Assessment of Safeguards Strategies (COMPASS) model is used to determine the effectiveness of MC&A systems under SFPI. Under this model, MC&A is divided into nine primary elements. Each element is divided into sub-elements. Then each sub-element is assigned two values, effectiveness and contribution, that are used to calculate the rating. Effectiveness is a measure of subelement implementation and how well it meets requirements. Contribution is a relative measure of the importance, and functions as a weighting factor. The COMPASS model provides the methodology for calculation of sub-element and element ratings, but not the actual criteria. Each site must develop its own criteria. For the rating to be meaningful, the effectiveness criteria must be objective and based on explicit, measurable criteria. Contribution (weights) must reflect the importance within the MC&A program. This paper details the NTS approach to system effectiveness and contribution values, and will cover the following: the basis for the ratings, an explanation of the contribution “weights,” and the objective, performance based effectiveness criteria. Finally, the evaluation process will be described.

  13. Health care delivery system reform: accountable care organizations.

    PubMed

    Dove, James T; Weaver, W Douglas; Lewin, Jack

    2009-09-01

    Health care reform is moving forward at a frantic pace. There have been 3 documents released from the Senate Finance Committee and proposed legislation from the Senate HELP Committee and the House of Representatives Tri-Committee on Health Reform. The push for legislative action has not been sidetracked by the economic conditions. Integrated health care delivery is the current favored approach to aligning resource use and cost. Accountable care organizations (ACOs), a concept included in health care reform legislation before both the House and Senate, propose to translate the efficiencies and lessons learned from large integrated systems and apply them to nonintegrated practices. The ACO design could be real or virtual integration of local delivery providers. This new structure is complicated, and clinicians, patients, and payers should have input regarding the design and function of it. Because most of health care is delivered in the ambulatory setting, it remains to be determined whether the ACOs are best developed in parallel among physician practices and hospitals or as partnerships between hospitals and physicians. Many are concerned that hospital-led ACOs will force physician employment by hospitals with possible unintended negative consequences for physicians, hospitals, and patients. Patients, physicians, other providers, and payers are in a better position to guide the redesign of the health care delivery system than government agencies, policy organizations, or elected officials, no matter how well intended. We strongly believe-and ACC has proclaimed-that change in health care delivery must be accomplished with patients and physicians at the table.

  14. 48 CFR 32.503-3 - Initiation of progress payments and review of accounting system.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... payments and review of accounting system. 32.503-3 Section 32.503-3 Federal Acquisition Regulations System... on Costs 32.503-3 Initiation of progress payments and review of accounting system. (a) For..., (2) possessed of an adequate accounting system and controls, and (3) in sound financial...

  15. Self-Monitoring Assessments for Educational Accountability Systems

    ERIC Educational Resources Information Center

    Koretz, Daniel; Beguin, Anton

    2010-01-01

    Test-based accountability is now the cornerstone of U.S. education policy, and it is becoming more important in many other nations as well. Educators sometimes respond to test-based accountability in ways that produce score inflation. In the past, score inflation has usually been evaluated by comparing trends in scores on a high-stakes test to…

  16. Financial Accounting for Local and State School Systems, 1990.

    ERIC Educational Resources Information Center

    Fowler, William J., Jr.

    The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

  17. Uncertainty-accounting environmental policy and management of water systems.

    PubMed

    Baresel, Christian; Destouni, Georgia

    2007-05-15

    Environmental policies for water quality and ecosystem management do not commonly require explicit stochastic accounts of uncertainty and risk associated with the quantification and prediction of waterborne pollutant loads and abatement effects. In this study, we formulate and investigate a possible environmental policy that does require an explicit stochastic uncertainty account. We compare both the environmental and economic resource allocation performance of such an uncertainty-accounting environmental policy with that of deterministic, risk-prone and risk-averse environmental policies under a range of different hypothetical, yet still possible, scenarios. The comparison indicates that a stochastic uncertainty-accounting policy may perform better than deterministic policies over a range of different scenarios. Even in the absence of reliable site-specific data, reported literature values appear to be useful for such a stochastic account of uncertainty.

  18. Systems accounting for energy consumption and carbon emission by building

    NASA Astrophysics Data System (ADS)

    Shao, Ling; Chen, G. Q.; Chen, Z. M.; Guo, Shan; Han, M. Y.; Zhang, Bo; Hayat, T.; Alsaedi, A.; Ahmad, B.

    2014-06-01

    The method of systems accounting for overall energy consumption and carbon emission induced by a building is illustrated in terms of a combination of process and input-output analyses with a concrete procedure to cover various material, equipment, energy and manpower inputs. A detailed case study based on raw project data in the Bill of Quantities (BOQ) is performed for the structure engineering of the landmark buildings in E-town, Beijing (Beijing Economic-Technological Development Area). Based on the embodied energy and carbon emission intensity database for the Chinese economy in 2007, the energy consumption and the carbon emission of the structure engineering of the case buildings are quantified as 4.15E+14 J and 4.83E+04 t CO2 Eq., corresponding to intensities of 6.91E+09 J/m2 and 0.81 t CO2 Eq./m2 floor area. Steel and concrete contribute respectively about 50% and 30% of the energy consumption and the carbon emission, as a result of the reinforced-concrete structure of the case buildings. Materials contribute up to about 90% of the total energy consumption and carbon emission, in contrast to manpower, energy and equipment around 8%, 1% and 0.1%, respectively.

  19. 49 CFR 1242.79 - Communication systems operations (account XX-55-77).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 9 2013-10-01 2013-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), §...

  20. 49 CFR 1242.79 - Communication systems operations (account XX-55-77).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), §...

  1. 49 CFR 1242.79 - Communication systems operations (account XX-55-77).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), §...

  2. 49 CFR 1242.79 - Communication systems operations (account XX-55-77).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), §...

  3. 49 CFR 1242.79 - Communication systems operations (account XX-55-77).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), §...

  4. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT... Record Systems; accounting required. (a) Except as provided in § 21.70, a record about an individual that... of the disclosure. The accounting shall not be considered a Privacy Act Record System. (2) Retain...

  5. 49 CFR Appendix I to Part 1201 - Certification of Branch Line Accounting System Records

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Certification of Branch Line Accounting System... RAILROAD COMPANIES Pt. 1201, App. I Appendix I to Part 1201—Certification of Branch Line Accounting System...__ the branch line accounting system data were collected and maintained for each line that met...

  6. 48 CFR 252.242-7004 - Material management and accounting system.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CLAUSES Text of Provisions And Clauses 252.242-7004 Material management and accounting system. As prescribed in 242.7204, use the following caluse: Material Management and Accounting System (JUL 2009) (a) Definitions. As used in this clause— (1) Material management and accounting system (MMAS) means the...

  7. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101) of... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-3 General structure of... company property. (b) The income and expense accounts include, under separate divisions, accounts...

  8. 75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-19

    ... ADMINISTRATION Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs AGENCY... Administration (SBA) is soliciting information and views from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard...

  9. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

    PubMed Central

    Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.

    2016-01-01

    Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072

  10. Common Accounting System for Monitoring the ATLAS Distributed Computing Resources

    NASA Astrophysics Data System (ADS)

    Karavakis, E.; Andreeva, J.; Campana, S.; Gayazov, S.; Jezequel, S.; Saiz, P.; Sargsyan, L.; Schovancova, J.; Ueda, I.; Atlas Collaboration

    2014-06-01

    This paper covers in detail a variety of accounting tools used to monitor the utilisation of the available computational and storage resources within the ATLAS Distributed Computing during the first three years of Large Hadron Collider data taking. The Experiment Dashboard provides a set of common accounting tools that combine monitoring information originating from many different information sources; either generic or ATLAS specific. This set of tools provides quality and scalable solutions that are flexible enough to support the constantly evolving requirements of the ATLAS user community.

  11. 49 CFR 1242.19 - Electric power systems (account XX-19-21).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68)....

  12. 49 CFR 1242.19 - Electric power systems (account XX-19-21).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68)....

  13. 49 CFR 1242.19 - Electric power systems (account XX-19-21).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68)....

  14. 49 CFR 1242.19 - Electric power systems (account XX-19-21).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 9 2013-10-01 2013-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68)....

  15. 14 CFR 1-1 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section Sec. 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts...

  16. 14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and...

  17. 14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and...

  18. The Effects of Accountability System Design on Teachers' Use of Test Score Data

    ERIC Educational Resources Information Center

    Jennings, Jennifer L.

    2012-01-01

    Background/Context: Many studies have concluded that educational accountability policies increase data use, but we know little about how to design accountability systems to encourage productive versus distortive uses of test score data. Purpose: I propose that five features of accountability systems affect how test score data are used and examine…

  19. 14 CFR Sec. 1-3 - General description of system of accounts and reports.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false General description of system of accounts and reports. Sec. 1-3 Section 1-3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-3 General description of system of accounts...

  20. 14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Waivers from this system of accounts and reports. Sec. 1-2 Section 1-2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-2 Waivers from this system of accounts and...

  1. 14 CFR Sec. 1-3 - General description of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General description of system of accounts and reports. Sec. 1-3 Section 1-3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-3 General description of system of accounts...

  2. 14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Waivers from this system of accounts and reports. Sec. 1-2 Section 1-2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-2 Waivers from this system of accounts and...

  3. 14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Waivers from this system of accounts and reports. Sec. 1-2 Section 1-2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-2 Waivers from this system of accounts and...

  4. 14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Waivers from this system of accounts and reports. Sec. 1-2 Section 1-2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-2 Waivers from this system of accounts and...

  5. 14 CFR Sec. 1-3 - General description of system of accounts and reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false General description of system of accounts and reports. Sec. 1-3 Section 1-3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-3 General description of system of accounts...

  6. 14 CFR Sec. 1-3 - General description of system of accounts and reports.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false General description of system of accounts and reports. Sec. 1-3 Section 1-3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-3 General description of system of accounts...

  7. 14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and...

  8. 14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and...

  9. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... paragraph (c) of this clause to provide reasonable assurance that— (i) Applicable laws and regulations are... accurate and timely financial data for reporting in compliance with applicable laws, regulations, and... control environment, accounting framework, and organizational structure; (2) Proper segregation of...

  10. False Fronts? Behind Higher Education's Voluntary Accountability Systems

    ERIC Educational Resources Information Center

    Kelly, Andrew P.; Aldeman, Chad

    2010-01-01

    The major higher education trade associations have addressed the calls for transparency and accountability by creating two public online databases into which colleges are able to voluntarily submit information on costs and outcomes. The National Association of Independent Colleges and Universities (NAICU) launched its University and College…

  11. The use of the transition cost accounting system in health services research.

    PubMed

    Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J

    2007-08-08

    The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.

  12. The use of the transition cost accounting system in health services research

    PubMed Central

    Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J

    2007-01-01

    The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment. PMID:17686148

  13. Britain's Siberia: Mary Coutts's account of the asylum system.

    PubMed

    Beveridge, A

    2005-06-01

    This paper examines a pamphlet entitled Britain's Siberia. The High Statistics of Insanity Explained by a Certified Lunatic. Research has revealed that the writer was Mary Coutts and that she had been a detained patient in the Aberdeen Royal Asylum. The paper analyses what Coutts had to say about her experiences and compares this to the official asylum records and what they reveal about her inmate stay. The paper also relates Coutts' account to that of other patients who have written about their experiences. As one of the few women to have left a record of life in the asylum, Coutts' story is of particular interest.

  14. 48 CFR 53.301-1408 - Preaward Survey of Prospective Contractor-Accounting System.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Preaward Survey of Prospective Contractor-Accounting System. 53.301-1408 Section 53.301-1408 Federal Acquisition Regulations...-1408 Preaward Survey of Prospective Contractor—Accounting System. EC01MY91.093 EC01MY91.094...

  15. 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

  16. Automation and Accountability in Decision Support System Interface Design

    ERIC Educational Resources Information Center

    Cummings, Mary L.

    2006-01-01

    When the human element is introduced into decision support system design, entirely new layers of social and ethical issues emerge but are not always recognized as such. This paper discusses those ethical and social impact issues specific to decision support systems and highlights areas that interface designers should consider during design with an…

  17. Reforming the Structure of Florida's Accountability System. Policy Brief.

    ERIC Educational Resources Information Center

    Dorn, Sherman

    2004-01-01

    The legal definition of Florida's public education system includes its local public schools, charter schools, voucher schools, and schools contracted to provide special education services. The constitutional mandate for a "uniform, efficient, safe, secure, and high-quality system of free public schools" suggests that the expectations of a high…

  18. Continuous emission monitoring and accounting automated systems at an HPP

    NASA Astrophysics Data System (ADS)

    Roslyakov, P. V.; Ionkin, I. L.; Kondrateva, O. E.; Borovkova, A. M.; Seregin, V. A.; Morozov, I. V.

    2015-03-01

    Environmental and industrial emission monitoring at HPP's is a very urgent task today. Industrial monitoring assumes monitoring of emissions of harmful pollutants and optimization of fuel combustion technological processes at HPP's. Environmental monitoring is a system to assess ambient air quality with respect to a number of separate sources of harmful substances in pollution of atmospheric air of the area. Works on creating an industrial monitoring system are carried out at the National Research University Moscow Power Engineering Institute (MPEI) on the basis of the MPEI combined heat and power plant, and environmental monitoring stations are installed in Lefortovo raion, where the CHPP is located.

  19. Corrective Action in Low Performing Schools: Lessons for NCLB Implementation from First-Generation Accountability Systems

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2005-01-01

    This paper explores what lessons we can learn from the experiences of states that instituted NCLB-like accountability systems prior to 2001 (here called first-generation accountability systems). We looked at the experiences of three smaller states (Kentucky, Maryland, North Carolina), four larger ones (California, Florida, New York, Texas), and…

  20. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.1 What is the purpose of an agency...

  1. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.1 What is the purpose of an agency...

  2. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  3. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  4. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  5. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  6. 49 CFR 1242.18 - Communication systems (account XX-19-20).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 9 2013-10-01 2013-10-01 false Communication systems (account XX-19-20). 1242.18 Section 1242.18 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of...

  7. 49 CFR 1242.18 - Communication systems (account XX-19-20).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems (account XX-19-20). 1242.18 Section 1242.18 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of...

  8. 49 CFR 1242.18 - Communication systems (account XX-19-20).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 false Communication systems (account XX-19-20). 1242.18 Section 1242.18 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of...

  9. 49 CFR 1242.18 - Communication systems (account XX-19-20).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Communication systems (account XX-19-20). 1242.18 Section 1242.18 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of...

  10. 49 CFR 1242.18 - Communication systems (account XX-19-20).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Communication systems (account XX-19-20). 1242.18 Section 1242.18 Transportation Other Regulations Relating to Transportation (Continued) SURFACE... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of...

  11. Accountability, Program Budgeting, and the California Educational Information System: A Discussion and a Proposal.

    ERIC Educational Resources Information Center

    Farquhar, J. A.

    It has been argued that the answer to public and political demands for a more responsive educational system lies in the practice of accountability. The future implementation of program budgeting may offer an attractive vehicle for accountability. Currently, many California school districts use the California Educational Information System (CEIS)…

  12. Continuities and Discontinuities in Accounting Systems: 1998 Survey of ASBO International Membership in North America.

    ERIC Educational Resources Information Center

    Henstock, Thomas F.

    1999-01-01

    Based on a survey of Association of School Business Officials members, this article focuses on 10 accounting system modules and how respondents felt about their system's operation and integration. Results showed solid continuity among general ledger, accounts payable, and payroll modules and discontinuities among fixed-asset and student accounting…

  13. Accountability and Productivity Report for the Illinois Community College System, 1994.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    This report summarizes accountability, productivity, and quality enhancements within the Illinois community college system, including highlights from reports prepared by the system's 49 colleges, systemwide analyses conducted by Illinois Community College Board (ICCB), and state-level accountability and productivity initiatives. Following an…

  14. A Management Reporting Manual for Colleges: A System of Reporting and Accounting.

    ERIC Educational Resources Information Center

    Hughes, K. Scott; And Others

    This manual, a revision of the 1976 publication entitled "Management Reports," is intended to assist college business officers in establishing sound accounting systems and in preparing readable and meaningful financial management reports. A detailed description of the accounting system and a new expenditure classification structure have been…

  15. Manual of Accounting for Pennsylvania School Systems Food Service Fund (Cafeteria Fund).

    ERIC Educational Resources Information Center

    Pennsylvania State Dept. of Education, Harrisburg.

    The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of…

  16. The Quality Programs Assurance System (QPAS): Sharing Responsibility for Educational Program Accountability.

    ERIC Educational Resources Information Center

    Cassata, Jennifer Coyne

    The implementation and impacts of the Quality Program Assurance System (QPAS) within the Fairfax County Public Schools, Virginia were studied. QPAS is a system of shared accountability for educational programs, with multiple levels of reporting. The primary goal of QPAS is to provide decision makers with quality accountability information on…

  17. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  18. 18 CFR 367.2 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT General Instructions § 367.2 Companies for which this system of accounts... purpose of providing non-power services to any public utility or any natural gas company, or both, in...

  19. Defining Strong State Accountability Systems: How Can Better Standards Gain Greater Traction? A First Look

    ERIC Educational Resources Information Center

    Reed, Eileen; Scull, Janie; Slicker, Gerilyn; Winkler, Amber M.

    2012-01-01

    Rigorous standards and aligned assessments are vital tools for boosting education outcomes but they have little traction without strong accountability systems that attach consequences to performance. In this pilot study, Eileen Reed, Janie Scull, Gerilyn Slicker, and Amber Winkler lay out the essential features of such accountability systems,…

  20. Classroom Response Systems Facilitate Student Accountability, Readiness, and Learning

    ERIC Educational Resources Information Center

    Jones, Sara J.; Crandall, Jason; Vogler, Jane S.; Robinson, Daniel H.

    2013-01-01

    In three experiments using crossover designs, we investigated the effects of Classroom Response Systems (CRS) when presenting multiple-choice questions in real classrooms. In Experiment 1, students either used CRS for bonus points or simply saw the questions. There were no differences on a unit exam. In Experiment 2, students were told prior to a…

  1. System Accountability Report 2013-14. Appendix: Data Tables

    ERIC Educational Resources Information Center

    Board of Governors, State University System of Florida, 2013

    2013-01-01

    Information Resource Management-State University System of Florida (IRM-SUS) is the primary collector and provider of data concerning state universities that is used to make sound education policy decisions. The office provides technical assistance to those using the information, state and federal reporting support, those supplying information,…

  2. Accountability and Productivity: Report for the Illinois Community College System.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    Within the Illinois Community College System (ICCS), each of the 50 member colleges reports to the Illinois Community College Board (ICCB) on their productivity improvements. This report summarizes the productivity reports of the ICCS colleges, examines the results of a series of analyses of productivity conducted by the ICCB from a statewide…

  3. An enactive and dynamical systems theory account of dyadic relationships

    PubMed Central

    Kyselo, Miriam; Tschacher, Wolfgang

    2014-01-01

    Many social relationships are a locus of struggle and suffering, either at the individual or interactional level. In this paper we explore why this is the case and suggest a modeling approach for dyadic interactions and the well-being of the participants. To this end we bring together an enactive approach to self with dynamical systems theory. Our basic assumption is that the quality of any social interaction or relationship fundamentally depends on the nature and constitution of the individuals engaged in these interactions. From an enactive perspective the self is conceived as an embodied and socially enacted autonomous system striving to maintain an identity. This striving involves a basic two-fold goal: the ability to exist as an individual in one’s own right, while also being open to and affected by others. In terms of dynamical systems theory one can thus consider the individual self as a self-other organized system represented by a phase space spanned by the dimensions of distinction and participation, where attractors can be defined. Based on two everyday examples of dyadic relationship we propose a simple model of relationship dynamics, in which struggle or well-being in the dyad is analyzed in terms of movements of dyadic states that are in tension or in harmony with individually developed attractors. Our model predicts that relationships can be sustained when the dyad develops a new joint attractor toward which dyadic states tend to move, and well-being when this attractor is in balance with the individuals’ attractors. We outline how this can inspire research on psychotherapy. The psychotherapy process itself provides a setting that supports clients to become aware how they fare with regards to the two-fold norm of distinction and participation and develop, through active engagement between client (or couple) and therapist, strategies to co-negotiate their self-organization. PMID:24910623

  4. Recommendations for an Executive Information System (EIS) for the NASA Accounting and Financial Information System (NAFIS)

    NASA Technical Reports Server (NTRS)

    Goss, Ernest Preston

    1991-01-01

    The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.

  5. Overview of DYMCAS, the Y-12 Material Control And Accountability System

    SciTech Connect

    Alspaugh, D. H.

    2001-07-01

    This paper gives an overview of DYMCAS, the material control and accountability information system for the Y-12 National Security Complex. A common misconception, even within the DOE community, understates the nature and complexity of material control and accountability (MC and A) systems, likening them to parcel delivery systems tracking packages at various locations or banking systems that account for money, down to the penny. A major point set forth in this paper is that MC and A systems such as DYMCAS can be and often are very complex. Given accountability reporting requirements and the critical and sensitive nature of the task, no MC and A system can be simple. The complexity of site-level accountability systems, however, varies dramatically depending on the amounts, kinds, and forms of nuclear materials and the kinds of processing performed at the site. Some accountability systems are tailored to unique and highly complex site-level materials and material processing and, consequently, are highly complex systems. Sites with less complexity require less complex accountability systems, and where processes and practices are the same or similar, sites on the mid-to-low end of the complexity scale can effectively utilize a standard accountability system. In addition to being complex, a unique feature of DYMCAS is its integration with the site production control and manufacturing system. This paper will review the advantages of such integration, as well as related challenges, and make the point that the effectiveness of complex MC and A systems can be significantly enhanced through appropriate systems integration.

  6. Nonequilibrium dynamics in chemical systems A brief account

    NASA Astrophysics Data System (ADS)

    Nicolis, G.; Baras, F.

    1985-12-01

    During the period of September 3 to 7, 1984 a symposium on “Nonequilibrium Dynamics in Chemical Systems” was organized by the Centre de Recherche Paul Pascal in Bordeaux, France. It was supported, primarily, by the French Centre National de la Recherche Scientifique and attended by about 90 participants from Australia, Belgium, Canada, Denmark, France, Germany, Hungary, Israël, Italy, Japan, The Netherlands, Poland, Tchekoslovakia, Spain, United Kingdom, United States and Zimbabwe. A list of topics and speakers is found in the table below. Two highly successful conferences centered on nonlinear phenomena in chemical systems far from equilibrium had already been organized by the Bordeaux group in the past. The first of them [1], held in September 1978, was dominated by the theme that nonequilibrium can act as a source of order. Sustained oscillations and bistability were the two principal phenomena studied from this point of view. Thanks to the systematic utilization of the continuous stirred tank reactor (CSTR) the study of open systems could finally be realized. Reliable state diagrams were thus produced, notably by the Bordeaux group, in which one could identify the transition points to new states. The Belousov-Zhabotinskii (BZ) reaction and its variants were the main vehicle on which these new ideas could be illustrated. The second Bordeaux conference [2], held in September 1981, was largely dominated by the major progress that had just marked two vital areas of this field: the discovery of new classes of chemical oscillators; and the invasion of chaotic dynamics in chemistry. These themes also dominated the first Gordon Conference on Chemical Oscillations held in New Hampshire in July 1982. In contrast to its two predecessors, the third Bordeaux conference held in September 1984 was not dominated by a single central theme. New questions were raised in situations in which until very recently things were considered to be perfectly clear. Simple,

  7. Managerial innovation in the hospital: an analysis of the diffusion of hospital cost-accounting systems.

    PubMed

    Counte, M A; Glandon, G L

    1988-01-01

    Currently much interest is focused on the uses of cost-accounting systems within the hospital industry. Proponents frequently contend that such systems will help hospitals successfully adapt to new methods of financial reimbursement because they are essential to a number of major management functions, including competitive bidding, cost management, pricing, and profitability assessment. This article reports the results of a study conducted to examine the extent to which hospitals in a major market are actually beginning to use standard cost-accounting systems and identify factors that either aid or hinder the diffusion of these methods. Chief financial officers from 94 hospitals (83 percent response rate) participated in the study during the summer of 1986 where less than half of the hospitals (43 percent) had recently purchased a cost-accounting system. Detailed information about the interface of cost-accounting systems with other application systems and their specific management uses is reported.

  8. The Inclusion of Students with Disabilities in School Accountability Systems: An Update. NCEE 2013-4017

    ERIC Educational Resources Information Center

    Harr-Robins, Jenifer; Song, Mengli; Hurlburt, Steven; Pruce, Cheryl; Danielson, Louis; Garet, Michael

    2013-01-01

    Formerly excluded from measures of educational performance, students with disabilities (SWDs) are now explicitly recognized in federal and state accountability systems. At the national level, the 1997 amendments to the Individuals with Disabilities Education Act (IDEA) laid the foundation for accountability for SWDs by requiring states to include…

  9. Measure for Measure: How Proficiency-Based Accountability Systems Affect Inequality in Academic Achievement

    ERIC Educational Resources Information Center

    Jennings, Jennifer; Sohn, Heeju

    2014-01-01

    How do proficiency-based accountability systems affect inequality in academic achievement? This article reconciles mixed findings in the literature by demonstrating that three factors jointly determine accountability's impact. First, by analyzing student-level data from a large urban school district, we find that when educators face…

  10. As Easy as ABC: Re-engineering the Cost Accounting System.

    ERIC Educational Resources Information Center

    Trussel, John M.; Bitner, Larry N.

    1996-01-01

    To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

  11. A network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption

    NASA Astrophysics Data System (ADS)

    Zhu, Lijuan; Liu, Jingao

    2013-07-01

    This paper describes a network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption. This protocol can provide every bank user a safe and effective way to manage his own bank account, and also can effectively prevent the hacker attacks and bank clerk crime, so that it is absolute to guarantee the legitimate rights and interests of bank users.

  12. "Catalyst Data": Perverse Systemic Effects of Audit and Accountability in Australian Schooling

    ERIC Educational Resources Information Center

    Lingard, Bob; Sellar, Sam

    2013-01-01

    This paper examines the perverse effects of the new accountability regime central to the Labor government's national reform agenda in schooling. The focus is on National Assessment Program -- Literacy and Numeracy (NAPLAN) results that now act as "catalyst data" and are pivotal to school and system accountability. We offer a case…

  13. Update: New Federal Financial Accounting for State and Local School Systems Due Out Soon.

    ERIC Educational Resources Information Center

    Sielke, Catherine C.

    2002-01-01

    Reports on several changes in the 2002 edition (forthcoming) of the federal government accounting handbook "Federal Financial Accounting for State and Local School Systems." Includes brief summary of "Emerging Issues" section of the handbook that addresses issues such as alternative revenues, charter schools, school safety and security,…

  14. 49 CFR 1242.19 - Electric power systems (account XX-19-21).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Electric power systems (account XX-19-21). 1242.19 Section 1242.19 Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (CONTINUED) ACCOUNTS, RECORDS AND REPORTS SEPARATION OF COMMON OPERATING EXPENSES BETWEEN...

  15. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... data necessary for the management of official travel; and (c) Ensure adequate accounting for all travel... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false What is the purpose of an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and...

  16. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... data necessary for the management of official travel; and (c) Ensure adequate accounting for all travel... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What is the purpose of an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and...

  17. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true What is the purpose of an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management... necessary for the management of official travel; and (c) Ensure adequate accounting for all travel...

  18. Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

    This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

  19. A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)

    NASA Astrophysics Data System (ADS)

    Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella

    2007-12-01

    The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.

  20. Desktop system for accounting, audit, and research in A&E.

    PubMed

    Taylor, C J; Brain, S G; Bull, F; Crosby, A C; Ferguson, D G

    1997-03-01

    The development of a database for audit, research, and accounting in accident and emergency (A&E) is described. The system uses a desktop computer, an optical scanner, sophisticated optical mark reader software, and workload management data. The system is highly flexible, easy to use, and at a cost of around 16,000 pounds affordable for larger departments wishing to move towards accounting. For smaller departments, it may be an alternative to full computerisation.

  1. The first stage of BFS integrated system for nuclear materials control and accounting. Final report

    SciTech Connect

    1996-09-01

    The BFS computerized accounting system is a network-based one. It runs in a client/server mode. The equipment used in the system includes a computer network consisting of: One server computer system, including peripheral hardware and three client computer systems. The server is located near the control room of the BFS-2 facility outside of the `stone sack` to ensure access during operation of the critical assemblies. Two of the client computer systems are located near the assembly tables of the BFS-1 and BFS-2 facilities while the third one being the Fissile Material Storage. This final report details the following topics: Computerized nuclear material accounting methods; The portal monitoring system; Test and evaluation of item control technology; Test and evaluation of radiation based nuclear material measurement equipment; and The integrated demonstration of nuclear material control and accounting methods.

  2. Accounting for intra-molecular vibrational modes in open quantum system description of molecular systems.

    PubMed

    Roden, Jan; Strunz, Walter T; Whaley, K Birgitta; Eisfeld, Alexander

    2012-11-28

    Electronic-vibrational dynamics in molecular systems that interact with an environment involve a large number of degrees of freedom and are therefore often described by means of open quantum system approaches. A popular approach is to include only the electronic degrees of freedom into the system part and to couple these to a non-Markovian bath of harmonic vibrational modes that is characterized by a spectral density. Since this bath represents both intra-molecular and external vibrations, it is important to understand how to construct a spectral density that accounts for intra-molecular vibrational modes that couple further to other modes. Here, we address this problem by explicitly incorporating an intra-molecular vibrational mode together with the electronic degrees of freedom into the system part and using the Fano theory for a resonance coupled to a continuum to derive an "effective" bath spectral density, which describes the contribution of intra-molecular modes. We compare this effective model for the intra-molecular mode with the method of pseudomodes, a widely used approach in simulation of non-Markovian dynamics. We clarify the difference between these two approaches and demonstrate that the respective resulting dynamics and optical spectra can be very different.

  3. Strengthening of accountability systems to create healthy food environments and reduce global obesity.

    PubMed

    Swinburn, Boyd; Kraak, Vivica; Rutter, Harry; Vandevijvere, Stefanie; Lobstein, Tim; Sacks, Gary; Gomes, Fabio; Marsh, Tim; Magnusson, Roger

    2015-06-20

    To achieve WHO's target to halt the rise in obesity and diabetes, dramatic actions are needed to improve the healthiness of food environments. Substantial debate surrounds who is responsible for delivering effective actions and what, specifically, these actions should entail. Arguments are often reduced to a debate between individual and collective responsibilities, and between hard regulatory or fiscal interventions and soft voluntary, education-based approaches. Genuine progress lies beyond the impasse of these entrenched dichotomies. We argue for a strengthening of accountability systems across all actors to substantially improve performance on obesity reduction. In view of the industry opposition and government reluctance to regulate for healthier food environments, quasiregulatory approaches might achieve progress. A four step accountability framework (take the account, share the account, hold to account, and respond to the account) is proposed. The framework identifies multiple levers for change, including quasiregulatory and other approaches that involve government-specified and government-monitored progress of private sector performance, government procurement mechanisms, improved transparency, monitoring of actions, and management of conflicts of interest. Strengthened accountability systems would support government leadership and stewardship, constrain the influence of private sector actors with major conflicts of interest on public policy development, and reinforce the engagement of civil society in creating demand for healthy food environments and in monitoring progress towards obesity action objectives.

  4. Strengthening of accountability systems to create healthy food environments and reduce global obesity.

    PubMed

    Swinburn, Boyd; Kraak, Vivica; Rutter, Harry; Vandevijvere, Stefanie; Lobstein, Tim; Sacks, Gary; Gomes, Fabio; Marsh, Tim; Magnusson, Roger

    2015-06-20

    To achieve WHO's target to halt the rise in obesity and diabetes, dramatic actions are needed to improve the healthiness of food environments. Substantial debate surrounds who is responsible for delivering effective actions and what, specifically, these actions should entail. Arguments are often reduced to a debate between individual and collective responsibilities, and between hard regulatory or fiscal interventions and soft voluntary, education-based approaches. Genuine progress lies beyond the impasse of these entrenched dichotomies. We argue for a strengthening of accountability systems across all actors to substantially improve performance on obesity reduction. In view of the industry opposition and government reluctance to regulate for healthier food environments, quasiregulatory approaches might achieve progress. A four step accountability framework (take the account, share the account, hold to account, and respond to the account) is proposed. The framework identifies multiple levers for change, including quasiregulatory and other approaches that involve government-specified and government-monitored progress of private sector performance, government procurement mechanisms, improved transparency, monitoring of actions, and management of conflicts of interest. Strengthened accountability systems would support government leadership and stewardship, constrain the influence of private sector actors with major conflicts of interest on public policy development, and reinforce the engagement of civil society in creating demand for healthy food environments and in monitoring progress towards obesity action objectives. PMID:25703108

  5. Assessing the integrity of local area network materials accountability systems against insider threats

    SciTech Connect

    Jones, E.; Sicherman, A.

    1996-07-01

    DOE facilities rely increasingly on computerized systems to manage nuclear materials accountability data and to protect against diversion of nuclear materials or other malevolent acts (e.g., hoax due to falsified data) by insider threats. Aspects of modern computerized material accountability (MA) systems including powerful personal computers and applications on networks, mixed security environments, and more users with increased knowledge, skills and abilities help heighten the concern about insider threats to the integrity of the system. In this paper, we describe a methodology for assessing MA applications to help decision makers identify ways of and compare options for preventing or mitigating possible additional risks from the insider threat. We illustrate insights from applying the methodology to local area network materials accountability systems.

  6. 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)

  7. Ensuring the Sustainability of Russian Federation National Nuclear Material Accounting System

    SciTech Connect

    Pitel, V; Kasumova, L; Kushnaryov, M; Babcock, R

    2006-06-07

    The Federal Nuclear Material Control and Accounting Information System (FIS) is the national information source on nuclear material accounting of the Russian Federation (RF). RF regulations mandated the creation of a national nuclear material accounting system to be managed by Federal Agency For Atomic Energy (Rosatom), and for the past decade, the FIS has been developed for all organizations required to report to Rosatom. The system represents a successful integration of U.S. financial support and consulting with Russian vision and technical expertise, creating a viable national nuclear material accounting system. This paper discusses crucial elements to ensure Sustainability of the FIS. A long-term plan for operation and maintenance of the information system is critical to a sustainable national accounting system. Plans undertaken throughout the FIS Project lifecycle have supported the necessary elements to ensure success. Through the next two years, long-term planning will be reevaluated and the successful elements and new initiatives will become part of an overall Operations Management Program. FIS resource needs will be managed through prioritization and ranking for each Program element, including: system operation; revising and implementing supporting regulations; establishing monitoring and control mechanisms to ensure validity of the data reported; maintaining and improving communication channels; and establishing regular FIS training. The results of a survey on improving FIS reporting, expected in June 2006, will be used in the prioritization and ranking process. Developing the Program and planning for long-term sustainability of the FIS will ensure a viable national nuclear material accounting system for the future.

  8. Property Accounting for State and Local School Systems. Bulletin, 1959, No. 22

    ERIC Educational Resources Information Center

    Reason, Paul L., Comp.; Tankard, George G., Jr., Comp.

    1959-01-01

    This handbook is a guide to property accounting for local and State school systems. It classifies and defines the specific items of information about land, buildings, and equipment that need to be comparable among local school systems and among States, and presents additional terminology essential to their effective use. As such, it is concerned…

  9. 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…

  10. Students' Use of the Energy Model to Account for Changes in Physical Systems

    ERIC Educational Resources Information Center

    Papadouris, Nico; Constantinou, Constantinos P.; Kyratsi, Theodora

    2008-01-01

    The aim of this study is to explore the ways in which students, aged 11-14 years, account for certain changes in physical systems and the extent to which they draw on an energy model as a common framework for explaining changes observed in diverse systems. Data were combined from two sources: interviews with 20 individuals and an open-ended…

  11. Executing the double win: protect your cash flow during a patient accounting system install.

    PubMed

    Adams, Jason L; Smith, J Cathy; Strand, Brett

    2009-09-01

    MultiCare Health System's plan for ensuring that its patient accounting system implementation would bring rapid financial benefits comprised eight basic steps: Set baselines and establish goals. Identify key leadership stakeholders across departmental lines. Identify team resources. Establish roles and responsibilities. Identify and prepare for potential risks. Develop guiding principles. Develop key reporting and monitoring tools. Conduct daily monitoring.

  12. The Practical Relevance of Accountability Systems for School Improvement: A Descriptive Analysis of California Schools

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2007-01-01

    In search for the practical relevance of accountability systems for school improvement, the authors ask whether practitioners traveling between the worlds of system-designated high- and low-performing schools would detect tangible differences in educational quality and organizational effectiveness. In comparing nine exceptionally high and low…

  13. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 21 Food and Drugs 1 2012-04-01 2012-04-01 false Disclosure of records in Privacy Act Record Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT... Record Systems to Persons Other Than the Subject Individual § 21.71 Disclosure of records in Privacy...

  14. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 21 Food and Drugs 1 2011-04-01 2011-04-01 false Disclosure of records in Privacy Act Record Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT... Record Systems to Persons Other Than the Subject Individual § 21.71 Disclosure of records in Privacy...

  15. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 21 Food and Drugs 1 2013-04-01 2013-04-01 false Disclosure of records in Privacy Act Record Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT... Record Systems to Persons Other Than the Subject Individual § 21.71 Disclosure of records in Privacy...

  16. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 21 Food and Drugs 1 2014-04-01 2014-04-01 false Disclosure of records in Privacy Act Record Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT... Record Systems to Persons Other Than the Subject Individual § 21.71 Disclosure of records in Privacy...

  17. A Single-System Account of the Relationship between Priming, Recognition, and Fluency

    ERIC Educational Resources Information Center

    Berry, Christopher J.; Shanks, David R.; Henson, Richard N. A.

    2008-01-01

    A single-system computational model of priming and recognition was applied to studies that have looked at the relationship between priming, recognition, and fluency in continuous identification paradigms. The model was applied to 3 findings that have been interpreted as evidence for a multiple-systems account: (a) priming can occur for items not…

  18. Analyzing the Operation of Performance-Based Accountability Systems for Public Services. Technical Report

    ERIC Educational Resources Information Center

    Camm, Frank; Stecher, Brian M.

    2010-01-01

    Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…

  19. Guaranteed Student Loan Information System Needs a Thorough Redesign to Account for the Expenditure of Billions. Report by the U.S. General Accounting Office.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    The adequacy of the Department of Education's automated information system for the Guaranteed Student Loan Program was assessed. The review conducted by the U.S. General Accounting Office focused on the department's efforts and plans to correct system deficiencies, the reasonableness and propriety of major system costs incurred, and the…

  20. 41 CFR 301-72.100 - What must my travel accounting system do in relation to common carrier transportation?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accounting system do in relation to common carrier transportation? 301-72.100 Section 301-72.100 Public... for Common Carrier Transportation § 301-72.100 What must my travel accounting system do in relation to... claims accounting systems with common carrier transportation documents and data for audit purposes;...

  1. Evaluating and managing the integrity of computerized accountability systems against insider threats

    SciTech Connect

    Jones, E.; Sicherman, A.

    1996-06-01

    Accountability applications such as nuclear material accountability systems at Department of Energy (DOE) facilities provide for tracking inventories, documenting transactions, issuing periodic reports, and assisting in the detection of unauthorized system access and data falsification. Insider threats against the system represent the potential to degrade the integrity with which these functions are addressed. While preventing unauthorized access by external threats is vital, it is also critical to understand how application features affect the ability of insiders to impact the integrity of data in the system. Aspects of modern computing systems including powerful personal computers and applications on networks, mixed security environments, and more users with increased software knowledge and skills help heighten the concern about insider threats. A question arises as follows. How can managers and policy makers logically and pragmatically analyze the myriad customization and design options for accountability applications with respect to the insider threat. In this paper, we describe a methodology for addressing this question, along with insights from its application to local area network (LAN) material accountability systems.

  2. Auditing and accountability within the public hospital system: the need for structural reforms.

    PubMed

    Malley, A; Forde, K

    1993-01-01

    A recent report by the Independent Commission Against Corruption (ICAC) in NSW highlighted that some accounting controls for cash handling in public hospitals are inadequate. Given the number of public hospitals in Australia and the amount of cash being handled, it is essential that efficient accounting and auditing systems are established for these activities. This paper examines several major shortcomings in cash-handling methods used by NSW public hospitals and outlines how the system may be improved. The authors are currently developing a national survey to extend this analysis.

  3. A generic, computerized nuclear materials accountability system (NucMAS) and its layered products

    SciTech Connect

    Davis, Jr, J M

    1989-01-01

    NucMAS provides a material balance area with a computerized data management system for nuclear materials accountability. NucMAS is a generic application. It handles the data management and reporting functions for different processing facilities by storing all process-specific information as data rather than procedure. A NucMAS application is configured for each facility it supports. NucMAS and its layered products are compatible with three types of data clients. Core NucMAS has a screen-oriented user interface to support the accountability clerk as a client. Accountability clerks enter data from operating logs and laboratory analyses one to three days after actual processing. Layered products support process operators and automated systems as near-real-time and real-time data clients. The core and layered products use a data-driven approach which results in software that is configurable and maintainable. 3 refs., 5 figs.

  4. Essential medicines in Tanzania: does the new delivery system improve supply and accountability?

    PubMed

    Mikkelsen-Lopez, Inez; Cowley, Peter; Kasale, Harun; Mbuya, Conrad; Reid, Graham; de Savigny, Don

    2014-02-01

    Objective: Assess whether reform in the Tanzanian medicines delivery system from a central 'push' kit system to a decentralized 'pull' Integrated Logistics System (ILS) has improved medicines accountability. Methods: Rufiji District in Tanzania was used as a case study. Data on medicines ordered and patients seen were compiled from routine information at six public health facilities in 1999 under the kit system and in 2009 under the ILS. Three medicines were included for comparison: an antimalarial, anthelmintic and oral rehydration salts (ORS). Results: The quality of the 2009 data was hampered by incorrect quantification calculations for orders, especially for antimalarials. Between the periods 1999 and 2009, the percent of unaccounted antimalarials fell from 60 to 18%, while the percent of unaccounted anthelmintic medicines went from 82 to 71%. Accounting for ORS, on the other hand, did not improve as the unaccounted amounts increased from 64 to 81% during the same period. Conclusions: The ILS has not adequately addressed accountability concerns seen under the kit system due to a combination of governance and system-design challenges. These quantification weaknesses are likely to have contributed to the frequent periods of antimalarial stock-out experienced in Tanzania since 2009. We propose regular reconciliation between the health information system and the medicines delivery system, thereby improving visibility and guiding interventions to increase the availability of essential medicines. PMID:25013720

  5. Accountability Manual, 1996: The 1996-2000 Accountability Rating System for Texas Public Schools and School Districts. Part 2: Comparable Improvement.

    ERIC Educational Resources Information Center

    Texas Education Agency, Austin. Office of Policy Planning and Research.

    This manual is designed as a technical resource to explain the accountability system used by the Texas Education Agency (TEA) to evaluate the performance of public school districts and campuses. The system integrates district accreditation status; campus ratings; district and campus recognition for high performance and performance improvement; and…

  6. 41 CFR 301-71.303 - What data must we capture in our travel advance accounting system?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... capture in our travel advance accounting system? 301-71.303 Section 301-71.303 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS Accounting for Travel Advances § 301-71.303 What...

  7. 41 CFR 301-71.303 - What data must we capture in our travel advance accounting system?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... capture in our travel advance accounting system? 301-71.303 Section 301-71.303 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS Accounting for Travel Advances § 301-71.303 What...

  8. 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

  9. 18 CFR 367.2 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... construction company. (2) Electric or gas utility companies. (3) Companies primarily engaged: (i) In the... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Companies for which... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR...

  10. Happy Marriage or Uneasy Alliance? The Relationship between Comprehensive School Reform and State Accountability Systems

    ERIC Educational Resources Information Center

    Datnow, Amanda

    2005-01-01

    The purpose of this article is to examine how the relationship between comprehensive school reform (CSR) and state accountability systems helps or hinders school improvement efforts. This article draws on case study data collected in schools in 3 states that received funding to implement reforms through the federal CSR program. Findings show that…

  11. All That Is Global Is Not World Culture: Accountability Systems and Educational Apparatuses

    ERIC Educational Resources Information Center

    Sobe, Noah W.

    2015-01-01

    This article explores why we see educational accountability systems circulating transnationally. It argues that researchers in the field of comparative and international education need to use the concepts of diffusion and translation to think about the formation, coordination and extension of networks and discursive formations through which…

  12. 40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 97.52 Section 97.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND...

  13. 40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 96.52 Section 96.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX...

  14. 40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 97.52 Section 97.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND...

  15. 40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 96.52 Section 96.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX...

  16. 40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 96.52 Section 96.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX...

  17. 40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 96.52 Section 96.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX...

  18. 40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 97.52 Section 97.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND...

  19. 40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 97.52 Section 97.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND...

  20. Financial Accounting for Local and State School Systems: 2014 Edition. NCES 2015-347

    ERIC Educational Resources Information Center

    Allison, Gregory S.

    2015-01-01

    The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

  1. Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

    ERIC Educational Resources Information Center

    Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

    2000-01-01

    Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…

  2. 7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Interpretations of the Rural Development uniform... ELECTRIC BORROWERS Uniform System of Accounts § 1767.14 Interpretations of the Rural Development uniform... interpretations of the Rural Development USoA, in writing, to the AA-PARA, for consideration and...

  3. 7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Interpretations of the Rural Development uniform... ELECTRIC BORROWERS Uniform System of Accounts § 1767.14 Interpretations of the Rural Development uniform... interpretations of the Rural Development USoA, in writing, to the AA-PARA, for consideration and...

  4. 7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Interpretations of the Rural Development uniform... ELECTRIC BORROWERS Uniform System of Accounts § 1767.14 Interpretations of the Rural Development uniform... interpretations of the Rural Development USoA, in writing, to the AA-PARA, for consideration and...

  5. 7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Interpretations of the Rural Development uniform... ELECTRIC BORROWERS Uniform System of Accounts § 1767.14 Interpretations of the Rural Development uniform... interpretations of the Rural Development USoA, in writing, to the AA-PARA, for consideration and...

  6. 7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Interpretations of the Rural Development uniform... ELECTRIC BORROWERS Uniform System of Accounts § 1767.14 Interpretations of the Rural Development uniform... interpretations of the Rural Development USoA, in writing, to the AA-PARA, for consideration and...

  7. Framework for the systematic assessment of a material control and accounting system

    SciTech Connect

    Schechter, R.S.; Sacks, I.J.

    1981-04-22

    Procedures are described for the systematic assessment of a Material Control and Accounting (MC and A) system, in terms of compliance to the proposed MC and A Upgrade Rule. The applicability of these assessment procedures to specific Rule provisions is discussed. Special attention is given to the statistical performance of individual subsystems, and their vulnerability to compromise by insider collusion.

  8. Are Performance-Based Accountability Systems Effective? Evidence from Five Sectors. Research Brief

    ERIC Educational Resources Information Center

    Leuschner, Kristin J.

    2010-01-01

    During the past two decades, performance-based accountability systems (PBASs), which link financial or other incentives to measured performance as a means of improving services, have gained popularity among policymakers. Although PBASs can vary widely across sectors, they share three main components: goals (i.e., one or more long-term outcomes to…

  9. The Accounting System and Resource Allocation Reform in a Public University

    ERIC Educational Resources Information Center

    Spathis, Charalambos; Ananiadis, John

    2004-01-01

    This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and…

  10. Gender Differences in Attitudes toward Computers and Performance in the Accounting Information Systems Class

    ERIC Educational Resources Information Center

    Lenard, Mary Jane; Wessels, Susan; Khanlarian, Cindi

    2010-01-01

    Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS course, students experience a change in perception about their use of computers. Females'…

  11. 40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 97.52 Section 97.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND...

  12. 40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 96.52 Section 96.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX...

  13. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and document the whereabouts, participation, and status of students during their Job Corps enrollment... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... Activities and Center Operations § 670.530 Are Job Corps centers required to maintain a...

  14. 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…

  15. School Food Service Financial Management Handbook for Uniform Accounting. Simplified System.

    ERIC Educational Resources Information Center

    Food and Nutrition Service (USDA), Washington, DC.

    This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a simplified form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger school…

  16. School Food Service Financial Management Handbook for Uniform Accounting. Complete System.

    ERIC Educational Resources Information Center

    Food and Nutrition Service (USDA), Washington, DC.

    This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a completely detailed form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger…

  17. 17 CFR 256.01-1 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or construction work for, or the sale of goods to, associate companies. (b) This Uniform System of Accounts is not applicable to gas or electric utility companies; or companies primarily engaged (1) in... leased property and fuel reserves, for the use of associate companies....

  18. Budgeting and Accounting in OECD Education Systems: A Literature Review. OECD Education Working Papers, No. 128

    ERIC Educational Resources Information Center

    Fakharzadeh, Tala

    2016-01-01

    Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

  19. 78 FR 38739 - Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-27

    ... Information DG-5028, was published in the Federal Register on May 14, 2012 (77 FR 28407), for a 60-day public... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants AGENCY:...

  20. 77 FR 28407 - Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-14

    ... January 1998 (63 FR 2426; January 15, 1998), because the underlying basis standard, ANSI N15.8-1974... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants AGENCY:...

  1. Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services. Monograph

    ERIC Educational Resources Information Center

    Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.

    2010-01-01

    Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…

  2. Game theory and decision support system for use in security reviews of nuclear material tracking and accountancy systems

    SciTech Connect

    Goutal, P.; Werkoff, F.; Le Manchec, K.; Preston, N.; Roche, F.

    1995-12-31

    Tracking and accountancy arrangements help guarantee the security of nuclear materials. Verifications consisting of comparisons between physical identifications or measurements on one hand and material accountancy on the other hand are carried out, in order to detect any unexpected absence of nuclear material. This paper studies two different aspects of the problem of the efficiency of these verifications. First, a decision support system for use in security reviews of nuclear material accountancy systems is presented. Its purpose is firstly to represent a facility and the associated verifications, tracking and accountancy operations and secondly, to calculate the detection delay in the case of an absence of nuclear material. Next, in order to minimize the detection delay for a limited, fixed number of physical identifications, a two-person, zero-sum game with incomplete information is described. The first results obtained from this analysis indicate shorter detection times than those given by games with complete information.

  3. An accounting system for water and consumptive use along the Colorado River, Hoover Dam to Mexico

    USGS Publications Warehouse

    Owen-Joyce, Sandra J.; Raymond, Lee H.

    1996-01-01

    An accounting system for estimating and distributing consumptive use of water by vegetation to water users was developed for the Colorado River to meet the requirements of a U.S. Supreme Court decree and used with data from calendar year 1984. The system is based on a water-budget method to estimate total consumptive use by vegetation which is apportioned to agricultural users by using percentages of total evapotranspiration by vegetation estimated from digital-image analysis of satellite data.

  4. Measure for Measure: How Proficiency-Based Accountability Systems Affect Inequality in Academic Achievement

    PubMed Central

    Jennings, Jennifer; Sohn, Heeju

    2016-01-01

    How do proficiency-based accountability systems affect inequality in academic achievement? This paper reconciles mixed findings in the literature by demonstrating that three factors jointly determine accountability's impact. First, by analyzing student-level data from a large urban school district, we find that when educators face accountability pressure, they focus attention on students closest to proficiency. We refer to this practice as educational triage, and show that the difficulty of the proficiency standard affects whether lower or higher performing students gain most on high-stakes tests used to evaluate schools. Less difficult proficiency standards decrease inequality in high-stakes achievement, while more difficult ones increase it. Second, we show that educators emphasize test-specific skills with students near proficiency, a practice that we refer to as instructional triage. As a result, the effects of accountability pressure differ across high and low-stakes tests; we find no effects on inequality in low-stakes reading and math tests of similar skills. Finally, we provide suggestive evidence that instructional triage is most pronounced in the lowest performing schools. We conclude by discussing how these findings shape our understanding of accountability's impacts on educational inequality. PMID:27122642

  5. Problems and the potential direction of reforms for the current individual medical savings accounts in the Chinese health care system.

    PubMed

    Kong, Xiangjin; Yang, Yang; Gong, Fuqing; Zhao, Mingjie

    2012-12-01

    Individual health savings accounts are an important part of the current basic medical insurance system for urban workers in China. Since 1998 when the system of personal medical insurance accounts was first implemented, there has been considerable controversy over its function and significance within different social communities. This paper analyzes the main problems in the practical implementation of individual medical insurance accounts and discusses the social and cultural foundations for the establishment of family health savings accounts from the perspective of Chinese Confucian familism. Accordingly, it addresses the direction of the reform and the development of the current system of individual health insurance accounts in China.

  6. Transparency & Accountability: An Evaluation of the VSA College Portrait Pilot. A Special Report from the National Institute for Learning Outcomes Assessment for the Voluntary System of Accountability

    ERIC Educational Resources Information Center

    Jankowski, Natasha A.; Ikenberry, Stanley O.; Kinzie, Jillian; Kuh, George D.; Shenoy, Gloria F.; Baker, Gianina R.

    2012-01-01

    The Voluntary System of Accountability (VSA) is a vehicle for public four-year universities to report comparable information about the undergraduate student experience via the College Portrait, a common web reporting template. The National Institute for Learning Outcomes Assessment (NILOA) was asked by the VSA to evaluate the effectiveness of the…

  7. Lexical, conceptual and motor information in memory for action phrases: a multi-system account.

    PubMed

    Engelkamp, Johannes; Jahn, Petra

    2003-06-01

    According to the multi-system account [J. Engelkamp, H.D. Zimmer, The Human Memory: A Multi-Modal Approach, Hogrefe & Huber, Seattle, 1994], the enactment effect in free recall of action phrases (e.g. break the stick) is independent of inter- and intra-phrase associations because it emerges from the nonverbal encoding processes under enactment. Two experiments have been reported which tested these and further assumptions of the multi-system account of the enactment effect. In both experiments, inter- and intra-phrase (verb-object) associations were varied simultaneously in addition to enactment. In Experiment 1, the memory test was free recall, and in Experiment 2, it was cued recall. Independent effects of all three factors were observed in free recall. Enacted phrases were recalled better than phrases learned only verbally. Phrases with high-associated objects and verbs were better recalled than phrases with low-associated objects and verbs, and categorically related phrases were better recalled than unrelated phrases. In cued recall, there was no effect of categorical list structure. The effects of intra-phrase structure and enactment corresponded to those in free recall. All interactions were nonsignificant. The findings were interpreted as support for the multi-system account. PMID:12750046

  8. Nineteenth-Century World's Fairs as Accountability Systems: Scopic Systems, Audit Practices and Educational Data

    ERIC Educational Resources Information Center

    Sobe, Noah W.; Boven, David T.

    2014-01-01

    Late-19th century World's Fairs constitute an important chapter in the history of educational accountability. International expositions allowed for educational systems and practices to be "audited" by lay and expert audiences. In this article we examine how World's Fair exhibitors sought to make visible educational practices…

  9. CYBERSECURITY AND USER ACCOUNTABILITY IN THE C-AD CONTROL SYSTEM

    SciTech Connect

    MORRIS,J.T.; BINELLO, S.; D OTTAVIO, T.; KATZ, R.A.

    2007-10-15

    A heightened awareness of cybersecurity has led to a review of the procedures that ensure user accountability for actions performed on the computers of the Collider-Accelerator Department (C-AD) Control System. Control system consoles are shared by multiple users in control rooms throughout the C-AD complex. A significant challenge has been the establishment of procedures that securely control and monitor access to these shared consoles without impeding accelerator operations. This paper provides an overview of C-AD cybersecurity strategies with an emphasis on recent enhancements in user authentication and tracking methods.

  10. Computer-based accountability system (Phase I) for special nuclear materials at Argonne-West

    SciTech Connect

    Ingermanson, R.S.; Proctor, A.E.

    1982-05-01

    An automated accountability system for special nuclear materials (SNM) is under development at Argonne National Laboratory-West. Phase I of the development effort has established the following basic features of the system: a unique file organization allows rapid updating or retrieval of the status of various SNM, based on batch numbers, storage location, serial number, or other attributes. Access to the program is controlled by an interactive user interface that can be easily understood by operators who have had no prior background in electronic data processing. Extensive use of structured programming techniques make the software package easy to understand and to modify for specific applications. All routines are written in FORTRAN.

  11. Making Health System Performance Measurement Useful to Policy Makers: Aligning Strategies, Measurement and Local Health System Accountability in Ontario

    PubMed Central

    Veillard, Jeremy; Huynh, Tai; Ardal, Sten; Kadandale, Sowmya; Klazinga, Niek S.; Brown, Adalsteinn D.

    2010-01-01

    This study examined the experience of the Ontario Ministry of Health and Long-Term Care in enhancing its stewardship and performance management role by developing a health system strategy map and a strategy-based scorecard through a process of policy reviews and expert consultations, and linking them to accountability agreements. An evaluation of the implementation and of the effects of the policy intervention has been carried out through direct policy observation over three years, document analysis, interviews with decision-makers and systematic discussion of findings with other authors and external reviewers. Cascading strategies at health and local health system levels were identified, and a core set of health system and local health system performance indicators was selected and incorporated into accountability agreements with the Local Health Integration Networks. despite the persistence of such challenges as measurement limitations and lack of systematic linkage to decision-making processes, these activities helped to strengthen substantially the ministry's performance management function. PMID:21286268

  12. Annual Forest Monitoring as part of Indonesia's National Carbon Accounting System

    NASA Astrophysics Data System (ADS)

    Kustiyo, K.; Roswintiarti, O.; Tjahjaningsih, A.; Dewanti, R.; Furby, S.; Wallace, J.

    2015-04-01

    Land use and forest change, in particular deforestation, have contributed the largest proportion of Indonesia's estimated greenhouse gas emissions. Indonesia's remaining forests store globally significant carbon stocks, as well as biodiversity values. In 2010, the Government of Indonesia entered into a REDD+ partnership. A spatially detailed monitoring and reporting system for forest change which is national and operating in Indonesia is required for participation in such programs, as well as for national policy reasons including Monitoring, Reporting, and Verification (MRV), carbon accounting, and land-use and policy information. Indonesia's National Carbon Accounting System (INCAS) has been designed to meet national and international policy requirements. The INCAS remote sensing program is producing spatially-detailed annual wall-to-wall monitoring of forest cover changes from time-series Landsat imagery for the whole of Indonesia from 2000 to the present day. Work on the program commenced in 2009, under the Indonesia-Australia Forest Carbon Partnership. A principal objective was to build an operational system in Indonesia through transfer of knowledge and experience, from Australia's National Carbon Accounting System, and adaptation of this experience to Indonesia's requirements and conditions. A semi-automated system of image pre-processing (ortho-rectification, calibration, cloud masking and mosaicing) and forest extent and change mapping (supervised classification of a 'base' year, semi-automated single-year classifications and classification within a multi-temporal probabilistic framework) was developed for Landsat 5 TM and Landsat 7 ETM+. Particular attention is paid to the accuracy of each step in the processing. With the advent of Landsat 8 data and parallel development of processing capability, capacity and international collaborations within the LAPAN Data Centre this processing is being increasingly automated. Research is continuing into improved

  13. 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…

  14. Provincial health accounts in Kerman, Iran: an evidence of a “mixed” healthcare financing system

    PubMed Central

    Mehrolhassani, Mohammad Hossein; Jafari, Mohammad; Zeinali, Javad; Ansari, Mina

    2014-01-01

    Background: Provincial Health Accounts (PHA) as a subset of National Health Accounts (NHA) present financial information for health sectors. It leads to a logical decision making for policy-makers in order to achieve health system goals, especially Fair Financial Contribution (FFC). This study aimed to examine Health Accounts in Kerman Province. Methods: The present analytical study was carried out retrospectively between 2008 and 2011. The research population consisted of urban and rural households as well as providers and financial agents in health sectors of Kerman Province. The purposeful sampling included 16 provincial organizations. To complete data, the report on Kerman household expenditure was taken as a data source from the Governor-General’s office. In order to classify the data, the International Classification for Health Accounts (ICHA) method was used, in which data set was adjusted for the province. Results: During the study, the governmental and non-governmental fund shares of the health sector in Kerman were 27.22% and 72.78% respectively. The main portion of financial sources (59.41) was related to private household funds, of which the Out-of-Pocket (OOP) payment mounted to 92.35%. Overall, 54.86% of all financial sources were covered by OOP. The greatest portion of expenditure of Total Healthcare Expenditures (THEs) (65.19%) was related to curative services. Conclusion: The major portion of healthcare expenditures was related to the OOP payment which is compatible with the national average rate in Iran. However, health expenditure per capita, was two and a half times higher than the national average. By emphasizing on Social Determinant of Health (SDH) approach in the Iranian health system, the portion of OOP payment and curative expenditure are expected to be controlled in the medium term. It is suggested that PHA should be examined annually in a more comprehensive manner to monitor initiatives and reforms in healthcare sector. PMID:24639980

  15. Examples of MC and A systems to meet prompt accountability specifications

    SciTech Connect

    Eggers, R F; Brouns, R J; Bryant, J L; Davenport, L C; Brite, D W; Kinnison, R R; Fager, J E; Williams, R C; Wilson, R L

    1983-01-01

    Proposed regulations for NRC licensees authorized to possess and process formula quantities of strategic special nuclear material (SSNM) would require each licensee to implement a material control and accounting (MC and A) system capable of prompt loss detection and alarm resolution. In support of the loss detection and alarm response activities an overcheck program would also be implemented. This program would include personnel qualification and training, quality control, inventory verification and shipper-receiver transaction verification. However, the frequeny of physical inventory verification would be about once per year rather than once every two months. In addition MC and A activities would include procedures for the prevention and detection of data falsification and other forms of deceit that might undermine the performance of the loss detection and response systems. This report provides examples of prompt accountability systems for four plants: mixed oxide fuel fabrication, uranium hexafluoride conversion, high enriched uranium fuel fabrication, and high enriched uranium scrap recovery. Purpose of this report is to provide guidance to the MC and A system designer and evaluator on how the proposed requirements might be met.

  16. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false Do we need an automated... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the...

  17. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false Do we need an automated... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the...

  18. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false Do we need an automated... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the...

  19. Briefing Paper on Performance Evaluation within an Accountability System: An Addendum to the AB 1417 Performance Reporting Project Report

    ERIC Educational Resources Information Center

    Research and Planning Group for California Community Colleges (RP Group), 2005

    2005-01-01

    The purpose of this briefing paper is to review common approaches to performance evaluation in accountability systems, in order to recommend a workable approach for California Community colleges, as the system seeks to meet the requirements of district-level accountability required by AB 1417. The recommendations within this paper capture commonly…

  20. The Implementation of an Accounting System for True Value in This Cost-Conscious Time, Using Handbook II. Second Revision.

    ERIC Educational Resources Information Center

    Moll, Emmett J.

    The Milwaukee (Wisconsin) Public Schools (MPS) recently implemented a new, state-designed accounting system, called the Wisconsin Elementary and Secondary School Accounting System (WESSAS), based on guidelines proposed in the U.S. Office of Education's Handbook II. This report describes and discusses that implementation and provides numerous…

  1. Spacelab data processing facility (SLDPF) quality assurance (QA)/data accounting (DA) expert systems - Transition from prototypes to operational systems

    NASA Technical Reports Server (NTRS)

    Basile, Lisa

    1988-01-01

    The SLDPF is responsible for the capture, quality monitoring processing, accounting, and shipment of Spacelab and/or Attached Shuttle Payloads (ASP) telemetry data to various user facilities. Expert systems will aid in the performance of the quality assurance and data accounting functions of the two SLDPF functional elements: the Spacelab Input Processing System (SIPS) and the Spacelab Output Processing System (SOPS). Prototypes were developed for each as independent efforts. The SIPS Knowledge System Prototype (KSP) used the commercial shell OPS5+ on an IBM PC/AT; the SOPS Expert System Prototype used the expert system shell CLIPS implemented on a Macintosh personal computer. Both prototypes emulate the duties of the respective QA/DA analysts based upon analyst input and predetermined mission criteria parameters, and recommended instructions and decisions governing the reprocessing, release, or holding for further analysis of data. These prototypes demonstrated feasibility and high potential for operational systems. Increase in productivity, decrease of tedium, consistency, concise historical records, and a training tool for new analyses were the principal advantages. An operational configuration, taking advantage of the SLDPF network capabilities, is under development with the expert systems being installed on SUN workstations. This new configuration in conjunction with the potential of the expert systems will enhance the efficiency, in both time and quality, of the SLDPF's release of Spacelab/AST data products.

  2. Spacelab data processing facility (SLDPF) Quality Assurance (QA)/Data Accounting (DA) expert systems: Transition from prototypes to operational systems

    NASA Technical Reports Server (NTRS)

    Basile, Lisa

    1988-01-01

    The SLDPF is responsible for the capture, quality monitoring processing, accounting, and shipment of Spacelab and/or Attached Shuttle Payloads (ASP) telemetry data to various user facilities. Expert systems will aid in the performance of the quality assurance and data accounting functions of the two SLDPF functional elements: the Spacelab Input Processing System (SIPS) and the Spacelab Output Processing System (SOPS). Prototypes were developed for each as independent efforts. The SIPS Knowledge System Prototype (KSP) used the commercial shell OPS5+ on an IBM PC/AT; the SOPS Expert System Prototype used the expert system shell CLIPS implemented on a Macintosh personal computer. Both prototypes emulate the duties of the respective QA/DA analysts based upon analyst input and predetermined mission criteria parameters, and recommended instructions and decisions governing the reprocessing, release, or holding for further analysis of data. These prototypes demonstrated feasibility and high potential for operational systems. Increase in productivity, decrease of tedium, consistency, concise historial records, and a training tool for new analyses were the principal advantages. An operational configuration, taking advantage of the SLDPF network capabilities, is under development with the expert systems being installed on SUN workstations. This new configuration in conjunction with the potential of the expert systems will enhance the efficiency, in both time and quality, of the SLDPF's release of Spacelab/AST data products.

  3. GL chart of accounts maintenance for HANDI 2000 business management system

    SciTech Connect

    Wilson, D.

    1998-08-24

    The chart of accounts is reviewed and compared to DOE annually. The Accounting Group identifies and processes necessary changes at this time. Sub-accounts are added on a monthly basis to track new funding sources.

  4. An enhanced nonlinear damping approach accounting for system constraints in active mass dampers

    NASA Astrophysics Data System (ADS)

    Venanzi, Ilaria; Ierimonti, Laura; Ubertini, Filippo

    2015-11-01

    Active mass dampers are a viable solution for mitigating wind-induced vibrations in high-rise buildings and improve occupants' comfort. Such devices suffer particularly when they reach force saturation of the actuators and maximum extension of their stroke, which may occur in case of severe loading conditions (e.g. wind gust and earthquake). Exceeding actuators' physical limits can impair the control performance of the system or even lead to devices damage, with consequent need for repair or substitution of part of the control system. Controllers for active mass dampers should account for their technological limits. Prior work of the authors was devoted to stroke issues and led to the definition of a nonlinear damping approach, very easy to implement in practice. It consisted of a modified skyhook algorithm complemented with a nonlinear braking force to reverse the direction of the mass before reaching the stroke limit. This paper presents an enhanced version of this approach, also accounting for force saturation of the actuator and keeping the simplicity of implementation. This is achieved by modulating the control force by a nonlinear smooth function depending on the ratio between actuator's force and saturation limit. Results of a numerical investigation show that the proposed approach provides similar results to the method of the State Dependent Riccati Equation, a well-established technique for designing optimal controllers for constrained systems, yet very difficult to apply in practice.

  5. Management Information System Project: Administrators Manual to the Program Oriented Accounting System. The Budgetary Process.

    ERIC Educational Resources Information Center

    Iowa Univ., Iowa City. Iowa Center for Research in School Administration.

    This document overviews the supporting relation of a Management Information System (MIS) to a Program Planning Budgeting Evaluation system (PPBE) and then concentrates on the financial tract aspects of an MIS. First, five tract areas in which an MIS provides information are discussed: pupils, personnel, finance, facilities, and community. Then, an…

  6. A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

    PubMed

    Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

    2015-01-01

    Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data. PMID:26262246

  7. A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

    PubMed

    Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

    2015-01-01

    Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.

  8. Measuring health system performance: A new approach to accountability and quality improvement in New Zealand.

    PubMed

    Ashton, Toni

    2015-08-01

    In February 2014, the New Zealand Ministry of Health released a new framework for measuring the performance of the New Zealand health system. The two key aims are to strengthen accountability to taxpayers and to lift the performance of the system's component parts using a 'whole-of-system' approach to performance measurement. Development of this new framework--called the Integrated Performance and Incentive Framework (IPIF)--was stimulated by a need for a performance management framework which reflects the health system as a whole, which encourages primary and secondary providers to work towards the same end, and which incorporates the needs and priorities of local communities. Measures within the IPIF will be set at two levels: the system level, where measures are set nationally, and the local district level, where measures which contribute towards the system level indicators will be selected by local health alliances. In the first year, the framework applies only at the system level and only to primary health care services. It will continue to be developed over time and will gradually be extended to cover a wide range of health and disability services. The success of the IPIF in improving health sector performance depends crucially on the willingness of health sector personnel to engage closely with the measurement process.

  9. 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…

  10. The linear system theory's account of behavior maintained by variable-ratio schedules.

    PubMed

    McDowell, J J; Wixted, J T

    1988-01-01

    The mathematical theory of linear systems, which has been used successfully to describe behavior maintained by variable-interval schedules, is extended to describe behavior maintained by variable-ratio schedules. The result of the analysis is a pair of equations, one of which expresses response rate on a variable-ratio schedule as a function of the mean ratio requirement (n) that the schedule arranges. The other equation expresses response rate on a variable-ratio schedule as a function of reinforcement rate. Both equations accurately describe existing data from variable-ratio schedules. The theory accounts for two additional characteristics of behavior maintained by variable-ratio schedules; namely, the appearance of strained, two-valued (i.e., zero or very rapid) responding at large ns, and the abrupt cessation of responding at a boundary n. The theory also accounts for differences between behavior on variable-interval and variable-ratio schedules, including (a) the occurrence of strained responding on variable-ratio but not on variable-interval schedules, (b) the abrupt cessation of responding on occurrence of higher response rates on variable-ratio than on variable-interval schedules. Furthermore, given data from a series of variable-interval schedules and from a series of concurrent variable-ratio variable-interval schedules, the theory permits quantitative prediction of many properties of behavior on single-alternative variable-ratio schedules. The linear system theory's combined account of behavior on variable-interval and variable-ratio schedules is superior to existing versions of six other mathematical theories of variable-interval and variable-ratio responding.

  11. The linear system theory's account of behavior maintained by variable-ratio schedules.

    PubMed Central

    McDowell, J J; Wixted, J T

    1988-01-01

    The mathematical theory of linear systems, which has been used successfully to describe behavior maintained by variable-interval schedules, is extended to describe behavior maintained by variable-ratio schedules. The result of the analysis is a pair of equations, one of which expresses response rate on a variable-ratio schedule as a function of the mean ratio requirement (n) that the schedule arranges. The other equation expresses response rate on a variable-ratio schedule as a function of reinforcement rate. Both equations accurately describe existing data from variable-ratio schedules. The theory accounts for two additional characteristics of behavior maintained by variable-ratio schedules; namely, the appearance of strained, two-valued (i.e., zero or very rapid) responding at large ns, and the abrupt cessation of responding at a boundary n. The theory also accounts for differences between behavior on variable-interval and variable-ratio schedules, including (a) the occurrence of strained responding on variable-ratio but not on variable-interval schedules, (b) the abrupt cessation of responding on occurrence of higher response rates on variable-ratio than on variable-interval schedules. Furthermore, given data from a series of variable-interval schedules and from a series of concurrent variable-ratio variable-interval schedules, the theory permits quantitative prediction of many properties of behavior on single-alternative variable-ratio schedules. The linear system theory's combined account of behavior on variable-interval and variable-ratio schedules is superior to existing versions of six other mathematical theories of variable-interval and variable-ratio responding. PMID:3279150

  12. Design and implementation of a cost-accounting system in hospital pharmacy.

    PubMed

    Gouveia, W A; Anderson, E R; Decker, E L; Backer, K

    1988-03-01

    The design and implementation of a cost-accounting system in a hospital pharmacy department is described. Pharmacy resource use (labor, drugs, supplies, and overhead), or pharmacy's intermediate products, was clearly defined in terms of dosage forms (10 groupings representing variable labor and supplies) and drug products (more than 100 categories that incorporate cost and volume of use for 3000 line items). Costs were defined as variable or nonvariable (fixed), based on whether they were related to a specific medication order. Labor was divided into variable and fixed components. Time standards were developed using time and motion studies. Variable labor hours were determined as follows: specified hours (the volume of each dosage form multiplied by the standard time for each dosage form); nonspecified hours (time not directly associated with production); hours worked (specified plus nonspecified hours); and hours paid (hours worked plus sick leave and vacation). A standard cost for each drug product was based on the weighted average of volume and cost of the individual line items. The total drug budget was constructed by multiplying the standard cost for each drug product times the projected volume for each drug product. The pharmacy budget was developed by calculating the number and mix of pharmacy products used in association with the projected number and type of cases for the fiscal year. The monthly pharmacy budget reports were assembled with data from the payroll, billing, and cost-accounting systems.(ABSTRACT TRUNCATED AT 250 WORDS)

  13. Advanced international training course on state systems of accounting for and control of nuclear materials

    SciTech Connect

    Not Available

    1981-10-01

    This report incorporates all lectures and presentations at the Advanced International Training Course on State Systems of Accounting for and Control of Nuclear Material held April 27 through May 12, 1981 at Santa Fe and Los Alamos, New Mexico, and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards. Major emphasis for the 1981 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory, the Battelle Pacific Northwest Laboratory, and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at both the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, Richland, Washington.

  14. Design and implementation of a cost-accounting system in hospital pharmacy.

    PubMed

    Gouveia, W A; Anderson, E R; Decker, E L; Backer, K

    1988-03-01

    The design and implementation of a cost-accounting system in a hospital pharmacy department is described. Pharmacy resource use (labor, drugs, supplies, and overhead), or pharmacy's intermediate products, was clearly defined in terms of dosage forms (10 groupings representing variable labor and supplies) and drug products (more than 100 categories that incorporate cost and volume of use for 3000 line items). Costs were defined as variable or nonvariable (fixed), based on whether they were related to a specific medication order. Labor was divided into variable and fixed components. Time standards were developed using time and motion studies. Variable labor hours were determined as follows: specified hours (the volume of each dosage form multiplied by the standard time for each dosage form); nonspecified hours (time not directly associated with production); hours worked (specified plus nonspecified hours); and hours paid (hours worked plus sick leave and vacation). A standard cost for each drug product was based on the weighted average of volume and cost of the individual line items. The total drug budget was constructed by multiplying the standard cost for each drug product times the projected volume for each drug product. The pharmacy budget was developed by calculating the number and mix of pharmacy products used in association with the projected number and type of cases for the fiscal year. The monthly pharmacy budget reports were assembled with data from the payroll, billing, and cost-accounting systems.(ABSTRACT TRUNCATED AT 250 WORDS) PMID:3369466

  15. Are More Stringent NCLB State Accountability Systems Associated with Better Student Outcomes? An Analysis of NAEP Results across States

    ERIC Educational Resources Information Center

    Wei, Xin

    2012-01-01

    This study developed a comprehensive measure of the stringency level of NCLB states' accountability systems, including the strength of their annual measurable objectives, confidence intervals, performance indexing, retesting, minimum subgroup size, and the difficulty levels of proficiency standards. This study related accountability stringency in…

  16. Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

    ERIC Educational Resources Information Center

    Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

    2015-01-01

    The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

  17. 45 CFR 1182.14 - Procedures for maintaining accounts of disclosures made by the Institute from its systems of...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Procedures for maintaining accounts of disclosures... maintaining accounts of disclosures made by the Institute from its systems of records. (a) The Office of the General Counsel shall maintain a log containing the date, nature, and purpose of each disclosure of...

  18. Illinois Junior College Management Information System. Manual I: Finance. Uniform Accounting Manual, 1972 Edition for 1972-73.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    Some of the purposes of this Uniform Accounting Manual for the public junior colleges in Illinois are to provide the following: (1) guidelines for establishing a sound financial accounting system; (2) information on policies, procedures, and forms necessary to meet legal requirements of the State of Illinois for the public junior colleges; (3) a…

  19. Accounting for negative automaintenance in pigeons: a dual learning systems approach and factored representations.

    PubMed

    Lesaint, Florian; Sigaud, Olivier; Khamassi, Mehdi

    2014-01-01

    Animals, including Humans, are prone to develop persistent maladaptive and suboptimal behaviours. Some of these behaviours have been suggested to arise from interactions between brain systems of Pavlovian conditioning, the acquisition of responses to initially neutral stimuli previously paired with rewards, and instrumental conditioning, the acquisition of active behaviours leading to rewards. However the mechanics of these systems and their interactions are still unclear. While extensively studied independently, few models have been developed to account for these interactions. On some experiment, pigeons have been observed to display a maladaptive behaviour that some suggest to involve conflicts between Pavlovian and instrumental conditioning. In a procedure referred as negative automaintenance, a key light is paired with the subsequent delivery of food, however any peck towards the key light results in the omission of the reward. Studies showed that in such procedure some pigeons persisted in pecking to a substantial level despite its negative consequence, while others learned to refrain from pecking and maximized their cumulative rewards. Furthermore, the pigeons that were unable to refrain from pecking could nevertheless shift their pecks towards a harmless alternative key light. We confronted a computational model that combines dual-learning systems and factored representations, recently developed to account for sign-tracking and goal-tracking behaviours in rats, to these negative automaintenance experimental data. We show that it can explain the variability of the observed behaviours and the capacity of alternative key lights to distract pigeons from their detrimental behaviours. These results confirm the proposed model as an interesting tool to reproduce experiments that could involve interactions between Pavlovian and instrumental conditioning. The model allows us to draw predictions that may be experimentally verified, which could help further investigate

  20. Accounting for Negative Automaintenance in Pigeons: A Dual Learning Systems Approach and Factored Representations

    PubMed Central

    Lesaint, Florian; Sigaud, Olivier; Khamassi, Mehdi

    2014-01-01

    Animals, including Humans, are prone to develop persistent maladaptive and suboptimal behaviours. Some of these behaviours have been suggested to arise from interactions between brain systems of Pavlovian conditioning, the acquisition of responses to initially neutral stimuli previously paired with rewards, and instrumental conditioning, the acquisition of active behaviours leading to rewards. However the mechanics of these systems and their interactions are still unclear. While extensively studied independently, few models have been developed to account for these interactions. On some experiment, pigeons have been observed to display a maladaptive behaviour that some suggest to involve conflicts between Pavlovian and instrumental conditioning. In a procedure referred as negative automaintenance, a key light is paired with the subsequent delivery of food, however any peck towards the key light results in the omission of the reward. Studies showed that in such procedure some pigeons persisted in pecking to a substantial level despite its negative consequence, while others learned to refrain from pecking and maximized their cumulative rewards. Furthermore, the pigeons that were unable to refrain from pecking could nevertheless shift their pecks towards a harmless alternative key light. We confronted a computational model that combines dual-learning systems and factored representations, recently developed to account for sign-tracking and goal-tracking behaviours in rats, to these negative automaintenance experimental data. We show that it can explain the variability of the observed behaviours and the capacity of alternative key lights to distract pigeons from their detrimental behaviours. These results confirm the proposed model as an interesting tool to reproduce experiments that could involve interactions between Pavlovian and instrumental conditioning. The model allows us to draw predictions that may be experimentally verified, which could help further investigate

  1. Accounting for negative automaintenance in pigeons: a dual learning systems approach and factored representations.

    PubMed

    Lesaint, Florian; Sigaud, Olivier; Khamassi, Mehdi

    2014-01-01

    Animals, including Humans, are prone to develop persistent maladaptive and suboptimal behaviours. Some of these behaviours have been suggested to arise from interactions between brain systems of Pavlovian conditioning, the acquisition of responses to initially neutral stimuli previously paired with rewards, and instrumental conditioning, the acquisition of active behaviours leading to rewards. However the mechanics of these systems and their interactions are still unclear. While extensively studied independently, few models have been developed to account for these interactions. On some experiment, pigeons have been observed to display a maladaptive behaviour that some suggest to involve conflicts between Pavlovian and instrumental conditioning. In a procedure referred as negative automaintenance, a key light is paired with the subsequent delivery of food, however any peck towards the key light results in the omission of the reward. Studies showed that in such procedure some pigeons persisted in pecking to a substantial level despite its negative consequence, while others learned to refrain from pecking and maximized their cumulative rewards. Furthermore, the pigeons that were unable to refrain from pecking could nevertheless shift their pecks towards a harmless alternative key light. We confronted a computational model that combines dual-learning systems and factored representations, recently developed to account for sign-tracking and goal-tracking behaviours in rats, to these negative automaintenance experimental data. We show that it can explain the variability of the observed behaviours and the capacity of alternative key lights to distract pigeons from their detrimental behaviours. These results confirm the proposed model as an interesting tool to reproduce experiments that could involve interactions between Pavlovian and instrumental conditioning. The model allows us to draw predictions that may be experimentally verified, which could help further investigate

  2. Accounting for uncertainty in the quantification of the environmental impacts of Canadian pig farming systems.

    PubMed

    Mackenzie, S G; Leinonen, I; Ferguson, N; Kyriazakis, I

    2015-06-01

    The objective of the study was to develop a life cycle assessment (LCA) for pig farming systems that would account for uncertainty and variability in input data and allow systematic environmental impact comparisons between production systems. The environmental impacts of commercial pig production for 2 regions in Canada (Eastern and Western) were compared using a cradle-to-farm gate LCA. These systems had important contrasting characteristics such as typical feed ingredients used, herd performance, and expected emission factors from manure management. The study used detailed production data supplied by the industry and incorporated uncertainty/variation in all major aspects of the system including life cycle inventory data for feed ingredients, animal performance, energy inputs, and emission factors. The impacts were defined using 5 metrics-global warming potential, acidification potential, eutrophication potential (EP), abiotic resource use, and nonrenewable energy use-and were expressed per kilogram carcass weight at farm gate. Eutrophication potential was further separated into marine EP (MEP) and freshwater EP (FEP). Uncertainties in the model inputs were separated into 2 types: uncertainty in the data used to describe the system (α uncertainties) and uncertainty in impact calculations or background data that affects all systems equally (β uncertainties). The impacts of pig production in the 2 regions were systematically compared based on the differences in the systems (α uncertainties). The method of ascribing uncertainty influenced the outcomes. In eastern systems, EP, MEP, and FEP were lower (P < 0.05) when assuming that all uncertainty in the emission factors for leaching from manure application was β. This was mainly due to increased EP resulting from field emissions for typical ingredients in western diets. When uncertainty in these emission factors was assumed to be α, only FEP was lower in eastern systems (P < 0.05). The environmental impacts for

  3. Accounting for uncertainty in the quantification of the environmental impacts of Canadian pig farming systems.

    PubMed

    Mackenzie, S G; Leinonen, I; Ferguson, N; Kyriazakis, I

    2015-06-01

    The objective of the study was to develop a life cycle assessment (LCA) for pig farming systems that would account for uncertainty and variability in input data and allow systematic environmental impact comparisons between production systems. The environmental impacts of commercial pig production for 2 regions in Canada (Eastern and Western) were compared using a cradle-to-farm gate LCA. These systems had important contrasting characteristics such as typical feed ingredients used, herd performance, and expected emission factors from manure management. The study used detailed production data supplied by the industry and incorporated uncertainty/variation in all major aspects of the system including life cycle inventory data for feed ingredients, animal performance, energy inputs, and emission factors. The impacts were defined using 5 metrics-global warming potential, acidification potential, eutrophication potential (EP), abiotic resource use, and nonrenewable energy use-and were expressed per kilogram carcass weight at farm gate. Eutrophication potential was further separated into marine EP (MEP) and freshwater EP (FEP). Uncertainties in the model inputs were separated into 2 types: uncertainty in the data used to describe the system (α uncertainties) and uncertainty in impact calculations or background data that affects all systems equally (β uncertainties). The impacts of pig production in the 2 regions were systematically compared based on the differences in the systems (α uncertainties). The method of ascribing uncertainty influenced the outcomes. In eastern systems, EP, MEP, and FEP were lower (P < 0.05) when assuming that all uncertainty in the emission factors for leaching from manure application was β. This was mainly due to increased EP resulting from field emissions for typical ingredients in western diets. When uncertainty in these emission factors was assumed to be α, only FEP was lower in eastern systems (P < 0.05). The environmental impacts for

  4. Pharmacy component of a hospital end-product cost-accounting system.

    PubMed

    Smith, J E; Sheaffer, S L; Meyer, G E; Giorgilli, F

    1988-04-01

    Determination of pharmacy department standard costs for providing drug products to patients at Thomas Jefferson University Hospital in Philadelphia is described. The hospital is implementing a cost-accounting system (CAS) that uses software developed at the New England Medical Center, Boston. The pharmacy identified nine categories of intermediate products on the basis of labor consumption. Standard labor times for each product category are based on measurement or estimation of time for each task in the preparation and distribution of a dose. Variable-labor standard time was determined by adjusting the cumulative time for the tasks to account for nonproductive time and nonroutine activities, and a variable-labor standard cost for each category was calculated. The standard cost per dose included the costs of labor and supplies (variable and fixed) and equipment; this standard cost plus the acquisition cost of a drug line item is the total intermediate product cost. Because the CAS is based on the hospital's patient charges, clinical pharmacy services are excluded. Intermediate products that substantially affect end-product costs (costs per patient case) will be identified for inclusion in CAS reports. The CAS will give a more accurate picture of resource consumption, enabling managers to focus their efforts to improve efficiency and productivity and reduce supply use; it could also improve the accuracy of the budgeting process. The CAS will support hospital administration decisions about marketing end products and department managers' decisions about controlling intermediate-product costs.

  5. Pharmacy component of a hospital end-product cost-accounting system.

    PubMed

    Smith, J E; Sheaffer, S L; Meyer, G E; Giorgilli, F

    1988-04-01

    Determination of pharmacy department standard costs for providing drug products to patients at Thomas Jefferson University Hospital in Philadelphia is described. The hospital is implementing a cost-accounting system (CAS) that uses software developed at the New England Medical Center, Boston. The pharmacy identified nine categories of intermediate products on the basis of labor consumption. Standard labor times for each product category are based on measurement or estimation of time for each task in the preparation and distribution of a dose. Variable-labor standard time was determined by adjusting the cumulative time for the tasks to account for nonproductive time and nonroutine activities, and a variable-labor standard cost for each category was calculated. The standard cost per dose included the costs of labor and supplies (variable and fixed) and equipment; this standard cost plus the acquisition cost of a drug line item is the total intermediate product cost. Because the CAS is based on the hospital's patient charges, clinical pharmacy services are excluded. Intermediate products that substantially affect end-product costs (costs per patient case) will be identified for inclusion in CAS reports. The CAS will give a more accurate picture of resource consumption, enabling managers to focus their efforts to improve efficiency and productivity and reduce supply use; it could also improve the accuracy of the budgeting process. The CAS will support hospital administration decisions about marketing end products and department managers' decisions about controlling intermediate-product costs. PMID:3376968

  6. Mental health care and the politics of inclusion: a social systems account of psychiatric deinstitutionalization.

    PubMed

    Novella, Enric J

    2010-12-01

    This paper provides an interpretation, based on the social systems theory of German sociologist Niklas Luhmann, of the recent paradigmatic shift of mental health care from an asylum-based model to a community-oriented network of services. The observed shift is described as the development of psychiatry as a function system of modern society and whose operative goal has moved from the medical and social management of a lower and marginalized group to the specialized medical and psychological care of the whole population. From this theoretical viewpoint, the wider deployment of the modern social order as a functionally differentiated system may be considered to be a consistent driving force for this process; it has made asylum psychiatry overly incompatible with prevailing social values (particularly with the normative and regulative principle of inclusion of all individuals in the different functional spheres of society and with the common patterns of participation in modern function systems) and has, in turn, required the availability of psychiatric care for a growing number of individuals. After presenting this account, some major challenges for the future of mental health care provision, such as the overburdening of services or the overt exclusion of a significant group of potential users, are identified and briefly discussed.

  7. Determining drug dispensing costs for use in cost-accounting systems.

    PubMed

    Thielke, T S; Charlson, J T; Heckethorn, D

    1988-04-01

    Identification of pharmacy costs to be used in a university hospital's cost-accounting system (CAS) is described. At the University of Wisconsin Hospital and Clinics (UWHC), Madison, standard pharmacy labor times for seven categories of products were developed by determining the pharmacist and technician times for purchasing, ordering, transcribing orders, manufacturing, and distributing and administering medications; pharmacy technicians administer most of the medications to patients at UWHC. The labor cost per dose (standard time multiplied by average wage including fringe benefits) was added to drug acquisition cost, which was obtained from the hospital's computerized formulary. The direct costs associated with drug distribution were identified for use in the hospital CAS. These data can be used to compare the cost-effectiveness of various medication administration schedules; they may also be useful in productivity monitoring and flexible budgeting.

  8. Accountable care organization formation is associated with integrated systems but not high medical spending.

    PubMed

    Auerbach, David I; Liu, Hangsheng; Hussey, Peter S; Lau, Christopher; Mehrotra, Ateev

    2013-10-01

    Medicare's approximately 250 accountable care organizations (ACOs) care for a growing portion of all fee-for-service beneficiaries across the United States. We examined where ACOs have formed and what regional factors are predictive of ACO formation. Understanding these factors could help policy makers foster growth in areas with limited ACO development. We found wide variation in ACO formation, with large areas, such as the Northwest, essentially empty of ACOs, and others, such as the Northeast and Midwest, dense with the organizations. Key regional factors associated with ACO formation include a greater fraction of hospital risk sharing (capitation), larger integrated hospital systems, and primary care physicians practicing in large groups. Area income, Medicare per capita spending, Medicare Advantage enrollment rates, and physician density were not associated with ACO formation. Together, these results imply that underlying provider integration in a region may help drive the formation of ACOs.

  9. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... limitation, those provisions relating to financial coverage standards (e.g. “TIER”), the borrower continue to... implement the provisions of Statement of Financial Accounting Standards (SFAS) No. 71, Accounting for the Effects of Certain Types of Regulation, SFAS No. 90, Regulated Enterprises—Accounting for Abandonments...

  10. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounting methodologies and principles that depart from the provisions herein; or (2) File with such... borrower's rates, based upon accounting methods and principles inconsistent with the provisions of this... accounting methods or principles for the borrower that are inconsistent with the provisions of this part,...

  11. Evaluation of mating systems involving five breeds for integrated beef production systems: IV. Accounting for variability and genetic trends.

    PubMed

    Lamb, M A; Tess, M W; Robison, O W

    1993-03-01

    Computer models were used to simulate integrated cow-calf-feedlot production systems. Angus (A), Charolais (C), Hereford (H), Limousin (L), and Simmental (S) purebreds and two- and three-breed rotational crossbreds were included. Models were deterministic and based on data reported primarily from the 1970s. Variation in carcass weights were determined to predict distributions of carcass weights and values for 272- to 318-kg carcasses. Data were updated to a 1984 base by increasing birth, weaning, yearling, and mature weights to account for genetic trends within breeds. Two slaughter end points were considered: 288-kg carcass weight and low Choice grade. At low Choice grade, accounting for variation in carcass weights around the 272- to 318-kg target weight increased the estimated efficiency of A and AH crosses (input costs/carcass value), whereas at the 288-kg end point, efficiency rankings among other breed combinations were relatively unchanged. Including genetic trends resulted in increased estimated efficiencies among breed combinations with previously underweight carcasses at low Choice (A and AH), measured either as input costs/carcass weight or lean weight values. Within breeds, accounting for genetic trends and variation for weights caused breeds to be ranked differently when evaluated at low Choice.

  12. How Do Management Fees Affect Retirement Wealth under Mexico's Personal Retirement Accounts System?

    PubMed Central

    Aguila, Emma; Hurd, Michael D.; Rohwedder, Susann

    2014-01-01

    In 1997, Mexico transformed its pay-as-you-go social security system to a fully funded system with personal retirement accounts, including management fees. This article examines changes in retirement wealth resulting from this new system. It shows that management fees have drained a significant proportion of individuals' retirement wealth and have increased the number of persons claiming a government-subsidized minimum pension, particularly from the time the system was introduced in 1997 until adjustment to management fees in 2008. Since 2008, retirement wealth accumulation has been similar to that of the previous system. En 1997, México transformó su sistema de pensiones basado en cotizaciones individuales a uno de ahorro para el retiro que incluyen cuotas por la administración de las cuentas. El presente estudio examina los cambios en el monto de las pensiones como resultado de la introducción del nuevo sistema. Los resultados muestran que las cuotas de administración han drenado una proporción significativa del ahorro para el retiro de los individuos por lo que ha aumentado el número de personas que solicita la pensión mínima garantizada subsidiada por el gobierno desde que se introdujo el sistema en 1997 hasta que se hicieron ajustes en las cuotas de administración de los fondos de pensiones en 2008. A partir de 2008, la acumulación del ahorro para el retiro ha sido similar que la del sistema anterior. PMID:25601893

  13. A Continuous Automated Vault Inventory System (CAVIS) for accountability monitoring of stored nuclear materials

    SciTech Connect

    Pickett, C.A.; Barham, M.A.; Gafford, T.A.; Hutchinson, D.P.; Jordan, J.K.; Maxey, L.C.; Moran, B.W.; Muhs, J.; Nodine, R.; Simpson, M.L.

    1994-12-08

    Nearly all facilities that store hazardous (radioactive or non-radioactive) materials must comply with prevailing federal, state, and local laws. These laws usually have components that require periodic physical inspections to insure that all materials remain safely and securely stored. The inspections are generally labor intensive, slow, put personnel at risk, and only find anomalies after they have occurred. The system described in this paper was developed for monitoring stored nuclear materials resulting from weapons dismantlement, but its applications extend to any storage facility that meets the above criteria. The traditional special nuclear material (SNM) accountability programs, that are currently used within most of the Department of Energy (DOE) complex, require the physical entry of highly trained personnel into SNM storage vaults. This imposes the need for additional security measures, which typically mandate that extra security personnel be present while SNM inventories are performed. These requirements increase labor costs and put additional personnel at risk to radiation exposure. In some cases, individuals have received radiation exposure equivalent to the annual maximum during just one inventory verification. With increasing overhead costs, the current system is rapidly becoming too expensive to operate, the need for an automated method of inventory verification is evident. The Continuous Automated Vault Inventory System (CAVIS) described in this paper was designed and prototyped as a low cost, highly reliable, and user friendly system that is capable of providing, real-time weight, gamma. and neutron energy confirmation from each item stored in a SNM vault. This paper describes the sensor technologies, the CAVIS prototype system (built at Y- 12 for highly enriched uranium storage), the technical requirements that must be achieved to assure successful implementation, and descriptions of sensor technologies needed for a plutonium facility.

  14. Accountability in Teenage Dating Violence: A Comparative Examination of Adult Domestic Violence and Juvenile Justice Systems Policies

    ERIC Educational Resources Information Center

    Zosky, Diane L.

    2010-01-01

    Unlike in the adult criminal justice system, where domestic violence policies hold perpetrators accountable for their violence, the juvenile justice system rarely addresses teenage dating violence. Although the adult criminal justice system has pursued policies toward intimate partner violence grounded on a "zero tolerance" ideology, the juvenile…

  15. ASUD2- decision support system on Dnieper reservoirs operations taking into account environmental priorities

    NASA Astrophysics Data System (ADS)

    Iritz, L.; Zheleznyak, M.; Dvorzhak, A.; Nesterov, A.; Zaslavsky, A.

    2003-04-01

    On the European continent the Dnieper is the third largest river basin (509000 sq.km). The Ukrainian part of the drainage basin is 291 400 sq.km. The cascade of 6 reservoirs, that have capacity from 2.5 to 18 cub.km comprises the entire reach of Dnieper River in Ukraine, redistributes the water regime in time. As a result, 17-18 cub. km water can be used, 50% for hydropower production, 30% for agriculture and up to 18% for municipal water supply. The water stress, the pollution load, the insufficient technical conditions require a lot of effort in the water management development. In order to achieve optimal use of water recourses in the Dnieper River basin, it is essential to develop strategies both for the long-term perspective (planning) as well as for the short-term perspective (operation). The Dnieper River basin must be seen as complex of the natural water resources, as well as the human system (water use, social and economic intercourse). In the frame of the project, supported by the Swedish International Development Cooperation Agency (SIDA) the software tool ASUD2 is developed to support reservoir operations provided by the State Committee of Ukraine on Water Management and by the Joint River Commission. ASUD2 includes multicriteria optimization engine that drives the reservoir water balamce models and box models of water quality. A system of supplementary (off-line) tools support more detailed analyses of the water quality parameters of largest reservoirs (Kachovka and Kremechug). The models AQUATOX and WASP ( in the developed 3-D version) are used for these purposes. The Integrated Database IDB-ASUD2 supplies the information such as state of the all reservoirs, hydrological observations and predictions, water demands, measured water quality parameters. ASUD2 is able to give the following information on an operational basis. : - recommended dynamics of the water elevation during the water allocation planning period in all reservoirs calculated on the

  16. Classical spin glass system in external field with taking into account relaxation effects

    SciTech Connect

    Gevorkyan, A. S. Abajyan, H. G.

    2013-08-15

    We study statistical properties of disordered spin systems under the influence of an external field with taking into account relaxation effects. For description of system the spatial 1D Heisenberg spin-glass Hamiltonian is used. In addition, we suppose that interactions occur between nearest-neighboring spins and they are random. Exact solutions which define angular configuration of the spin in nodes were obtained from the equations of stationary points of Hamiltonian and the corresponding conditions for the energy local minimum. On the basis of these recurrent solutions an effective parallel algorithm is developed for simulation of stabile spin-chains of an arbitrary length. It is shown that by way of an independent order of N{sup 2} numerical simulations (where N is number of spin in each chain) it is possible to generate ensemble of spin-chains, which is completely ergodic which is equivalent to full self-averaging of spin-chains' vector polarization. Distributions of different parameters (energy, average polarization by coordinates, and spin-spin interaction constant) of unperturbed system are calculated. In particular, analytically is proved and numerically is shown, that for the Heisenberg nearest-neighboring Hamiltonian model, the distribution of spin-spin interaction constants as opposed to widely used Gauss-Edwards-Anderson distribution satisfies Levy alpha-stable distribution law. This distribution is nonanalytic function and does not have variance. In the work we have in detail studied critical properties of an ensemble depending on value of external field parameters (from amplitude and frequency) and have shown that even at weak external fields the spin-glass systemis strongly frustrated. It is shown that frustrations have fractal behavior, they are selfsimilar and do not disappear at scale decreasing of area. By the numerical computation is shown that the average polarization of spin-glass on a different coordinates can have values which can lead to

  17. Involving Diverse Communities of Practice to Minimize Unintended Consequences of Test-Based Accountability Systems

    ERIC Educational Resources Information Center

    Behizadeh, Nadia; Engelhard, George, Jr.

    2015-01-01

    In his focus article, Koretz (this issue) argues that accountability has become the primary function of large-scale testing in the United States. He then points out that tests being used for accountability purposes are flawed and that the high-stakes nature of these tests creates a context that encourages score inflation. Koretz is concerned about…

  18. Improving Accountability Models by Using Technology-Enabled Knowledge Systems (TEKS). CSE Report 656

    ERIC Educational Resources Information Center

    Baker, Eva L.

    2005-01-01

    This paper addresses accountability and the role emerging technologies can play in improving education. The connection between accountability and technology can be best summarized in one term: feedback. Technological supports provide ways of designing, collecting and sharing information in order to provide the basis for the improvement of systems…

  19. Accounting for Variance in Hyperspectral Data Coming from Limitations of the Imaging System

    NASA Astrophysics Data System (ADS)

    Shurygin, B.; Shestakova, M.; Nikolenko, A.; Badasen, E.; Strakhov, P.

    2016-06-01

    Over the course of the past few years, a number of methods was developed to incorporate hyperspectral imaging specifics into generic data mining techniques, traditionally used for hyperspectral data processing. Projection pursuit methods embody the largest class of methods empoyed for hyperspectral image data reduction, however, they all have certain drawbacks making them either hard to use or inefficient. It has been shown that hyperspectral image (HSI) statistics tend to display "heavy tails" (Manolakis2003)(Theiler2005), rendering most of the projection pursuit methods hard to use. Taking into consideration the magnitude of described deviations of observed data PDFs from normal distribution, it is apparent that a priori knowledge of variance in data caused by the imaging system is to be employed in order to efficiently classify objects on HSIs (Kerr, 2015), especially in cases of wildly varying SNR. A number of attempts to describe this variance and compensating techniques has been made (Aiazzi2006), however, new data quality standards are not yet set and accounting for the detector response is made under large set of assumptions. Current paper addresses the issue of hyperspectral image classification in the context of different variance sources based on the knowledge of calibration curves (both spectral and radiometric) obtained for each pixel of imaging camera. A camera produced by ZAO NPO Lepton (Russia) was calibrated and used to obtain a test image. A priori known values of SNR and spectral channel cross-correlation were incorporated into calculating test statistics used in dimensionality reduction and feature extraction. Expectation-Maximization classification algorithm modification for non-Gaussian model as described by (Veracini2010) was further employed. The impact of calibration data coarsening by ignoring non-uniformities on false alarm rate was studied. Case study shows both regions of scene-dominated variance and sensor-dominated variance, leading

  20. Using an Online Homework System to Submit Accounting Homework: Role of Cognitive Need, Computer Efficacy, and Perception

    ERIC Educational Resources Information Center

    Peng, Jacob C.

    2009-01-01

    The author investigated whether students' effort in working on homework problems was affected by their need for cognition, their perception of the system, and their computer efficacy when instructors used an online system to collect accounting homework. Results showed that individual intrinsic motivation and computer efficacy are important factors…

  1. The Effects of Student Response Systems on Performance and Satisfaction: An Investigation in a Tax Accounting Class

    ERIC Educational Resources Information Center

    Cummings, Richard G.; Hsu, Maxwell

    2007-01-01

    Does the use of student response systems (clickers) in the classroom increase student performance on exams? Do students perceive a benefit to using clickers in the classroom? This study investigates the effect of student response systems on accounting students' learning outcome and perceived satisfaction. Results show that, though the use of…

  2. 41 CFR 301-72.100 - What must my travel accounting system do in relation to common carrier transportation?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What must my travel accounting system do in relation to common carrier transportation? 301-72.100 Section 301-72.100 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL...

  3. 41 CFR 301-71.303 - What data must we capture in our travel advance accounting system?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What data must we capture in our travel advance accounting system? 301-71.303 Section 301-71.303 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES...

  4. 41 CFR 301-72.100 - What must my travel accounting system do in relation to common carrier transportation?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What must my travel accounting system do in relation to common carrier transportation? 301-72.100 Section 301-72.100 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL...

  5. The Practical Relevance of Accountability Systems for School Improvement: A Descriptive Analysis of California Schools. CSE Report 713

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2007-01-01

    In search for the practical relevance of accountability systems for school improvement, we ask whether practitioners traveling between the worlds of system-designated high and low-performing schools would detect tangible differences by observing concrete behaviors, looking at student work, or inquiring about teacher, administrator, or student…

  6. 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

  7. NNSA's next generation safeguards initiative to define an effective state system of accounting and control

    SciTech Connect

    Stevens, Rebecca S; Sunshine, Alexander; Matthews, Caroline; Frazer, Sarah; Matthews, Carrie

    2010-01-01

    The International Nuclear Safeguards and Engagement Program (INSEP), the international outreach component of the Next Generation Safeguards Initiative (NGSI), is a collaborative program that endeavors to strengthen international safeguards at all stages of nuclear development. One of the critical ways the program achieves this objective is through working with partners to increase the effectiveness of the State System of Accountancy for and Control of Nuclear Materials (SSAC) - the essential elements of national, regulatory and facility safeguards competencies that work as a system to provide the International Atomic Energy Agency (IAEA) and the world the full assurance of the state's adherence to its safeguards agreements. INSEP provides assistance in developing a state's SSAC in a number of areas, from developing national legislation governing the possession and use of nuclear material to working with nuclear facility operators to developing good practices in waste management. INSEP has collaborated with foreign partners in peaceful nuclear applications for over two decades, but recently, it has focused its efforts on strengthening SSACs due to the growth of nuclear power worldwide, particularly in countries with limited nuclear infrastructures. This new area of focus has prompted INSEP to develop a model of SSAC competencies that will serve not only as a structure for its engagement with partner states, but also as a means to facilitate coordination with other states that provide training and assistance, and as a mechanism for evaluating the effectiveness of its work in reaching its intended objectives. While this model uses as its starting point the requirements on a State that are presented in the Comprehensive Safeguards Agreement and the Additional Protocol, it is not, in itself, a requirements document or guidance for implementing requirements. It is rather an analysis of what capabilities will be needed in a State to be able to meet requirements and to

  8. An Operator Perspective from a Facility Evaluation of an RFID-Based UF6 Cylinder Accounting and Tracking System

    SciTech Connect

    Martyn, Rose; Fitzgerald, Peter; Stehle, Nicholas D; Rowe, Nathan C; Younkin, James R

    2011-01-01

    An operational field test of a Radio-Frequency Identification (RFID) system for tracking and accounting UF6 cylinders was conducted at the Global Nuclear Fuel Americas (GNF) fuel fabrication plant in 2009. The Cylinder Accountability and Tracking System (CATS) was designed and deployed by Oak Ridge National Laboratory (ORNL) and evaluated in cooperation with GNF. The system required that passive RFID be attached to several UF6 30B cylinders as they were received at the site; then the cylinders were tracked as they proceeded to interim storage, to processing in an autoclave, and eventually to disposition from the site. This CATS deployment also provided a direct integration of scale data from the site accountability scales. The integration of this information into the tracking data provided an attribute for additional safeguards for evaluation. The field test provided insight into the advantages and challenges of using RFID at an operating nuclear facility. The RFID system allowed operators to interact with the technology and demonstrated the survivability of the tags and reader equipment in the process environment. This paper will provide the operator perspective on utilizing RFID technology for locating cylinders within the facility, thereby tracking the cylinders for process and for Material Control & Accounting functions. The paper also will present the operator viewpoint on RFID implemented as an independent safeguards system.

  9. Accounting utility for determining individual usage of production level software systems

    NASA Technical Reports Server (NTRS)

    Garber, S. C.

    1984-01-01

    An accounting package was developed which determines the computer resources utilized by a user during the execution of a particular program and updates a file containing accumulated resource totals. The accounting package is divided into two separate programs. The first program determines the total amount of computer resources utilized by a user during the execution of a particular program. The second program uses these totals to update a file containing accumulated totals of computer resources utilized by a user for a particular program. This package is useful to those persons who have several other users continually accessing and running programs from their accounts. The package provides the ability to determine which users are accessing and running specified programs along with their total level of usage.

  10. Loss-pattern identification in near-real-time accounting systems

    SciTech Connect

    Argentesi, F.; Hafer, J.F.; Markin, J.T.; Shipley, J.P.

    1982-01-01

    To maximize the benefits from an advanced safeguards technique such as near-real-time accounting (NRTA), sophisticated methods of analyzing sequential materials accounting data are necessary. The methods must be capable of controlling the overall false-alarm rate while assuring good power of detection against all possible diversion scenarios. A method drawn from the field of pattern recognition and related to the alarm-sequence chart appears to be promising. Power curves based on Monte Carlo calculations illustrate the improvements over more conventional methods. 3 figures, 2 tables.

  11. The use of AQUATOOL DSS applied to the System of Environmental-Economic Accounting for Water (SEEAW)

    NASA Astrophysics Data System (ADS)

    Pedro-Monzonís, María; Jiménez-Fernández, Pedro; Solera, Abel; Jiménez-Gavilán, Pablo

    2016-02-01

    Currently, water accounts are one of the next steps to be implemented in European River Basin Management Plans. Building water accounts is a complex task, mainly due to the lack of common European definitions and procedures. For their development, when data is not systematically measured, simulation models and estimations are necessary. The main idea of this paper is to present a new approach which enables the combined use of hydrological models and water resources models developed with AQUATOOL Decision Support System (DSS) to fill in the physical water supply and use tables and the asset accounts presented in the System of Economic and Environmental Accounts for Water (SEEAW). The case study is the Vélez River Basin, located in the southern part of the Iberian Peninsula in Spain. In addition to obtaining the physical water supply and use tables and the asset accounts in this river basin, we present here the indicators as a result thereof. These indicators cover many critical aspects of water management, showing a general description of the river basin and allowing decision-makers to characterise the pressures on water resources. As a general conclusion, the union of AQUATOOL DSS and SEEAW will provide more complete information to decision-makers and it enables to introduce these methodological decisions in order to guarantee consistency and comparability of the results between different river basins.

  12. Refashioning Accountability: Toward a "Coordinated" System of Quality Assurance for Higher Education. Policy Papers on Higher Education.

    ERIC Educational Resources Information Center

    Ewell, Peter; Wellman, Jane

    As public funds decline and the political climate changes, accountability and quality assurance are important issues for U.S. colleges and universities, and institutional leaders are concerned about a shift away from the established institution-centered structures, toward government-mandated, standards-driven systems. This paper explores the…

  13. The Voluntary System of Accountability: Origins and Purposes--An Interview with George Mehaffy and David Shulenberger

    ERIC Educational Resources Information Center

    Miller, Margaret A.

    2008-01-01

    This article presents an interview with two people who had responsibility for leading the development of the Voluntary System of Accountability (VSA)--a joint project of the National Association of State Universities and Land-Grant Colleges (NASULGC) and the American Association of State Colleges and Universities (AASCU), supported by the Lumina…

  14. Statewide Educational Accountability Systems under the NCLB Act: A Report on 2009 and 2010 Amendments to State Plans

    ERIC Educational Resources Information Center

    Erpenbach, William J.

    2011-01-01

    The conclusion of the 2010-11 school year will mark nine plus years since enactment of the No Child Left Behind Act of 2001 (NCLB). Throughout this period, numerous states--sometimes almost every one--have annually sought to amend the educational accountability systems they first developed as "workbooks" in 2002-03, consistent with the law's…

  15. 25 CFR 543.14 - What are the minimum internal control standards for patron deposit accounts and cashless systems?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false What are the minimum internal control standards for patron deposit accounts and cashless systems? 543.14 Section 543.14 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING § 543.14 What are the minimum internal...

  16. Enhancing the Learning Achievements and Attitudes of Taiwan Vocational School Students in Accounting with the Dynamic Assessment System

    ERIC Educational Resources Information Center

    Shih, Ju-Ling; Ku, David Tawei; Hung, Su-Huan

    2013-01-01

    We investigate how the computerized dynamic assessment system improves the learning achievements of vocational high school students studying accounting. Our experiment was conducted under the one-group pretest-posttest design of 34 junior students. The questionnaire results were analyzed to determine student-learning attitudes and reactions toward…

  17. An Examination of the Use of Accounting Information Systems and the Success of Small Businesses in South Carolina

    ERIC Educational Resources Information Center

    Saracina, Tara H.

    2012-01-01

    The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of…

  18. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of...

  19. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of...

  20. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of...

  1. Site-Based Management versus Systems-Based Thinking: The Impact of Data-Driven Accountability and Reform

    ERIC Educational Resources Information Center

    Mette, Ian M.; Bengtson, Ed

    2015-01-01

    This case was written to help prepare building-level and central office administrators who are expected to effectively lead schools and systems in an often tumultuous world of educational accountability and reform. The intent of this case study is to allow educators to examine the impact data management has on the types of thinking required when…

  2. Negotiating Dual Accountability Systems: Strategic Responses of Big Picture Schools to State-Mandated Standards and Assessment

    ERIC Educational Resources Information Center

    Suchman, Sara P.

    2012-01-01

    The No Child Left Behind Act of 2001 mandated that states implement standards and test-based accountability systems. In theory, local educators are free to select the means for teaching the standards so long as students achieve a predetermined proficiency level on the exams. What is unclear, however, is how this theory plays out in schools…

  3. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION PERSONAL PROPERTY 33-MANAGEMENT OF GOVERNMENT AIRCRAFT Managing Government Aircraft and Aircraft Parts Accounting... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false Do we need an...

  4. Governance, Management and Accountability: The Experience of the School System in the English-Speaking Caribbean Countries

    ERIC Educational Resources Information Center

    Hutton, Disraeli M.

    2015-01-01

    This paper seeks to explore the implementation of three of the critical elements required to improve performance in the education system: governance, accountability and management. The paper examines the education reform processes conducted by five Caribbean countries: Jamaica, Cayman Islands, Guyana, Belize, Trinidad and Tobago, along with those…

  5. The District Effect: Systemic Responses to High Stakes Accountability Policies in Six Southern States

    ERIC Educational Resources Information Center

    Opfer, V. Darleen; Henry, Gary T.; Mashburn, Andrew J.

    2008-01-01

    High stakes accountability (HSA) reforms were enacted in state after state and federally through the No Child Left Behind law, based on the belief that incentives that have consequences attached are effective ways to motivate educators to improve student performance. Our focus for this article is on school district level responses to HSA reforms…

  6. Systematic Decision Making and Growth in Reading in High-Stakes Accountability Systems

    ERIC Educational Resources Information Center

    Margo, Desiree Marie

    2013-01-01

    The intense focus on standards and accountability is rapidly altering the education environment. Often the gauge for measuring school effectiveness is performance on high-stake state tests. In this retrospective cohort comparison study, I observe the relation between the use of curriculum-based measures (CBMs) for reading and change on a state…

  7. Contexts of Accountability under Systemic Reform: Implications for Principal Influence on Instruction and Supervision

    ERIC Educational Resources Information Center

    Marks, Helen M.; Nance, Jason P.

    2007-01-01

    Purpose: The study investigates how various accountability contexts--including states, local boards, districts, school site councils, parent associations, and teachers--affect the ability of principals to influence instructional and supervisory decisions in their schools. Data: Data for the analysis come from 1999-2000 Schools and Staffing Survey…

  8. When Does Accountability Work? Texas System Had Mixed Effects on College Graduation Rates and Future Earnings

    ERIC Educational Resources Information Center

    Deming, David J.; Cohodes, Sarah; Jennings, Jennifer; Jencks, Christopher

    2016-01-01

    When congress passed the No Child Left Behind Act of 2001 (NCLB), standardized testing in public schools became the law of the land. The ambitious legislation identified test-based accountability as the key to improving schools and, by extension, the long-term prospects of American schoolchildren. Thirteen years later, the debate over the federal…

  9. Using ACT Data as Part of a State Accountability System. Issues in College Readiness

    ERIC Educational Resources Information Center

    ACT, Inc., 2009

    2009-01-01

    Accountability in the nation's public schools has become a matter of considerable urgency since the 2001 amendment of the federal Elementary and Secondary Education Act (ESEA) of 1965. Under this most recent version of the ESEA, as of the 2007-08 academic year states and districts must assess the mathematics and reading proficiency of students…

  10. Some Assembly Required: Building a Better Accountability System for California. Education Sector Reports

    ERIC Educational Resources Information Center

    Carey, Kevin

    2012-01-01

    For years California has been a leader in public education. In 1999, the state implemented some of the strongest content standards in the country through its main accountability metric, the Academic Performance Index (API). The state has also signed onto the Common Core State Standards, taking important steps to ensure its students are college-…

  11. A Discussion of Change Theory, System Theory, and State Designed Standards and Accountability Initiatives.

    ERIC Educational Resources Information Center

    McNeal, Larry; Christy, W. Keith

    This brief paper is a presentation that preceeded another case of considering the ongoing dialogue on the advantages and disadvantages of centralized and decentralized school-improvement processes. It attempts to raise a number of questions about the relationship between state-designed standards and accountability initiatives and change and…

  12. Providing System Compliance Training to Accountants of a Global Pharmaceutical Company: The Switzerland Case

    ERIC Educational Resources Information Center

    Leschinsky, Maribeth; Messemer, Jonathan E.

    2010-01-01

    On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…

  13. Accountability and Productivity in the Illinois Community College System. Fiscal Year 1998. Report.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    This report highlights and summarizes accountability activities and initiatives submitted by Illinois' 49 community colleges. It is designed to assure that programs and services offered by the colleges are high-quality, cost-effective, and support the mission and priorities of each institution. The first section of this report, "Priorities,…

  14. School Counselor Accountability: The Path to Social Justice and Systemic Change

    ERIC Educational Resources Information Center

    Dahir, Carol A.; Stone, Carolyn B.

    2009-01-01

    Expectations run high that accountability for student outcomes will continue to drive the education agenda with reauthorization of the Elementary and Secondary Education Act (1965). School counselors have also recognized the imperative to connect their work to school improvement goals. This article discusses action research undertaken by school…

  15. California's Accountability System and the API. Expert Report. Submitted for: Eliezer Williams vs. State of California.

    ERIC Educational Resources Information Center

    Russell, Michael

    This paper was presented as expert testimony in the Williams vs. State of California class action lawsuit. That case, filed on behalf of California public schoolchildren, charged the State with denying thousands of students the basic tools for a sound education. This paper addresses whether California's current output-based accountability system…

  16. Assessment and Accountability Systems in the 50 States, 1999-2000. CPRE Research Report Series.

    ERIC Educational Resources Information Center

    Goertz, Margaret E.; Duffy, Mark C.

    Using secondary sources and interviews, this study collected data from the 50 states on how they assess student and school performance and implement accountability. Detailed findings revealed an array of practices by states. The findings answer: (1) "How are states measuring student performance?" (2) "How are states reporting performance on these…

  17. Student Perceptions and Experiences Using Jing and Skype in an Accounting Information Systems Class

    ERIC Educational Resources Information Center

    Charron, Kimberly; Raschke, Robyn

    2014-01-01

    The authors examine the use of technology to support students in their learning of practical accounting software applications while taking a traditional on-campus class. Specifically, they look at how Jing and Skype are used to facilitate successful completion of a series of simulations using Netsuite (NetSuite, Inc., San Mateo, CA) accounting…

  18. Making the Grade: A 50-State Analysis of School Accountability Systems.

    ERIC Educational Resources Information Center

    Martin, Carmel; Sargrad, Scott; Batel, Samantha

    2016-01-01

    One of the most enduring and contentious debates in education circles concerns the best way to hold schools and districts accountable for improving outcomes for students and closing achievement gaps. Lawmakers, teachers, district administrators, parents, and other stakeholders--all with strong and differing opinions--have wrestled for decades with…

  19. 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…

  20. [The main directions of improving the system of state accounting and control of radioactive substances and radioactive waste products].

    PubMed

    2012-01-01

    This paper describes a modification of the basic directions of state accounting and control of radioactive substances and radioactive waste products, whose implementation will significantly improve the efficiency of its operation at the regional level. Selected areas are designed to improve accounting and control system for the submission of the enterprises established by the reporting forms, the quality of the information contained in them, as well as structures of information and process for collecting, analyzing and data processing concerning radioactive substances and waste products.

  1. 76 FR 7102 - Simplified Network Application Processing System, On-line Registration and Account Maintenance

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-09

    ... Registration and Account Maintenance'' (75 FR 71376) to amend the EAR to replace the paper and facsimile... follows: Authority: 50 U.S.C. app. 2401 et seq.; 50 U.S.C. 1701 et seq.; E.O. 13026, 61 FR 58767, 3 CFR, 1996 Comp., p. 228; E.O. 13222, 66 FR 44025, 3 CFR, 2001 Comp., p. 783; Notice of August 12, 2010,...

  2. 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…

  3. [Cooperation with the electronic medical record and accounting system of an actual dose of drug given by a radiology information system].

    PubMed

    Yamamoto, Hideo; Yoneda, Tarou; Satou, Shuji; Ishikawa, Toru; Hara, Misako

    2009-12-20

    By input of the actual dose of a drug given into a radiology information system, the system converting with an accounting system into a cost of the drug from the actual dose in the electronic medical record was built. In the drug master, the first unit was set as the cost of the drug, and we set the second unit as the actual dose. The second unit in the radiology information system was received by the accounting system through electronic medical record. In the accounting system, the actual dose was changed into the cost of the drug using the dose of conversion to the first unit. The actual dose was recorded on a radiology information system and electronic medical record. The actual dose was indicated on the accounting system, and the cost for the drug was calculated. About the actual dose of drug, cooperation of the information in a radiology information system and electronic medical record were completed. It was possible to decide the volume of drug from the correct dose of drug at the previous inspection. If it is necessary for the patient to have another treatment of medicine, it is important to know the actual dose of drug given. Moreover, authenticity of electronic medical record based on a statute has also improved.

  4. Minatom of Russia Situation and Crisis Center and the Automated Federal Information System for Nuclear Material Control and Accounting

    SciTech Connect

    Berchik,V P; Kasumova,L A; Babcock,R A; Heinberg,C L; Tynan,D M

    2001-06-25

    Under the Situation and Crisis Center (SCC) management, the Information Analytical Center (IAC) of the Ministry of Atomic Energy (Minatom) of Russia was created to oversee the operation of the Federal Nuclear Material Control and Accounting Information System (FIS). During 2000, the FIS achieved an important milestone in its development: the basic functions of the information system were implemented. This includes placing into operation the collecting and processing of nuclear material control and accounting (MC&A) information from the enterprises reporting to the FIS. The FIS began working with 14 Russian enterprises to develop and implement full-function reporting (i.e., reporting inventory and inventory changes including closeout and reconciliation between the FIS and enterprises). In 2001, the system will expand to include enterprise-level inventory information for all enterprises using nuclear materials in Russia. For this reason, at the end of 2000 through the beginning of 2001, five separate training sessions were held for over 100 enterprise personnel responsible for preparation and transfer of the reports to the FIS. Through the assistance of the Nuclear Material Protection, Control and Accounting (MPC&A) program, information systems for the accounting of nuclear materials are being installed at Russia enterprises. In creating the program for modernization of the Russian Federation State System of Accounting and Control (SSAC) of nuclear material, the SCC conducted a survey of the enterprises to determine the readiness of their internal MC&A systems for reporting to the FIS. Based on the information from the survey and the results of the projects on creation of local information systems at Russian enterprises, the analysis of information and the technical aspects of MC&A systems identified deficiencies that were analyzed and recommendations for eliminating these deficiencies were proposed. The concentration of analytical and administrative functions at the

  5. Color-coordinate system from a 13th-century account of rainbows.

    PubMed

    Smithson, Hannah E; Anderson, Philip S; Dinkova-Bruun, Greti; Fosbury, Robert A E; Gasper, Giles E M; Laven, Philip; McLeish, Tom C B; Panti, Cecilia; Tanner, Brian K

    2014-04-01

    We present a new analysis of Robert Grosseteste's account of color in his treatise De iride (On the Rainbow), dating from the early 13th century. The work explores color within the 3D framework set out in Grosseteste's De colore [see J. Opt. Soc. Am. A29, A346 (2012)], but now links the axes of variation to observable properties of rainbows. We combine a modern understanding of the physics of rainbows and of human color perception to resolve the linguistic ambiguities of the medieval text and to interpret Grosseteste's key terms. PMID:24695192

  6. Creating a Statewide Educational Data System for Accountability and Improvement: A Comprehensive Information and Assessment System for Making Evidence-Based Change at School, District, and Policy Levels

    ERIC Educational Resources Information Center

    Felner, Robert D.; Bolton, Natalie; Seitsinger, Anne M.; Brand, Stephen; Burns, Amy

    2008-01-01

    This article reports on one ongoing statewide effort to create a high-quality data reporting and utilization system (i.e., High-Performance Learning Community [HiPlaces] Assessment) to inform educational accountability and improvement efforts system. This effort has undergoing refinement for more than a decade. The article describes the features…

  7. System analysis of a bio-energy plantation: full greenhouse gas balance and energy accounting (POPFULL)

    NASA Astrophysics Data System (ADS)

    Ceulemans, R.; Janssens, I.; Berhongaray, G.; Broeckx, L.; De Groote, T.; ElKasmioui, O.; Fichot, R.; Njakou Djomo, S.; Verlinden, M.; Zona, D.

    2011-12-01

    In recent year the environmental impact of fossil fuels and their reduced availability are leading to an increasing interest in renewable energy sources, among them bio-energy. However, the cost/benefit in establishing, managing, and using these plantations for energy production should be quantified together with their environmental impact. In this project we are performing a full life cycle analysis (LCA) balance of the most important greenhouse gases (CO2, CH4, N2O, H2O and O3), together with full energy accounting of a short-rotation coppice (SRC) plantation with fast-growing trees. We established the plantation two years ago and we have been monitoring net fluxes of CO2, N2O, CH4, and O3, in combination with biomass pools (incl. soil) and fluxes, and volatile organic carbon (VOCs). This poplar plantation will be monitored for another two years then harvested and transformed into bio-energy. For the energy accounting we are performing a life cycle analysis and energy efficiency assessments over the entire cycle of the plantation until the production of electricity and heat. Here we present an overview of the results from the first two years from the plantation establishment, and some of the projections based on these first results.

  8. Sustainability science: accounting for nonlinear dynamics in policy and social-ecological systems

    EPA Science Inventory

    Resilience is an emergent property of complex systems. Understanding resilience is critical for sustainability science, as linked social-ecological systems and the policy process that governs them are characterized by non-linear dynamics. Non-linear dynamics in these systems mean...

  9. 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)

  10. 21 CFR 21.70 - Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND DRUG... Privacy Act Record Systems to Persons Other Than the Subject Individual § 21.70 Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. (a) A record about...

  11. A color coordinate system from a 13th century account of rainbows

    PubMed Central

    Smithson, Hannah E.; Anderson, Philip S.; Dinkova-Bruun, Greti; Fosbury, Robert A. E.; Gasper, Giles E. M.; Laven, Philip; McLeish, Tom C. B.; Panti, Cecilia; Tanner, Brian

    2015-01-01

    We present a new analysis of Robert Grosseteste’s account of color in his treatise De iride, On the Rainbow, dating from the early 13th century. The work explores color within the three-dimensional framework set out in Grosseteste’s De colore (see Smithson et al, 2012, A three-dimensional color space from the 13th century.” Journal of the Optical Society of America (A), 29 (2), A346-A352), but now links the axes of variation to observable properties of rainbows. We combine a modern understanding of the physics of rainbows and of human color perception to resolve the linguistic ambiguities of the medieval text and to interpret Grosseteste’s key terms. PMID:24695192

  12. Effectiveness of Pavement Management System and its Effects to the Closing of Final Account in Construction Project in Malaysia

    NASA Astrophysics Data System (ADS)

    Zakaria, Zarabizan; Ismail, Syuhaida; Yusof, Aminah Md

    2013-04-01

    Federal roads maintenance needs a systematic and effective mechanism to ensure that the roads are in good condition and provide comfort to the road user. In implementing effective maintenance, budget is main the factor limiting this endeavor. Thus Public Works Department (PWD) Malaysia used Highway Development and Management (HDM-4) System to help the management of PWD Malaysia in determining the location and length of the road to be repaired according to the priority based on its analysis. For that purpose, PWD Malaysia has applied Pavement Management System (PMS) which utilizes HDM-4 as the analysis engine to conduct technical and economic analysis in generating annual work programs for pavement maintenance. As a result, a lot of feedback and comment have been received from Supervisory and Roads Maintenance Unit (UPPJ) Zonal on the accuracy of the system output and problems that arise in the closing of final account. Therefore, the objective of this paper is to evaluate current system accuracy in terms of generating the annual work program for periodic pavement maintenance, to identify factors contributing to the system inaccuracy in selecting the location and length of roads that require for treatment and to propose improvement measures for the system accuracy. The factors affecting the closing of final account caused by result received from the pavement management system are also defined. The scope of this paper is on the existing HDM-4 System which cover four states specifically Perlis, Selangor, Kelantan and Johor which is analysed via the work program output data for the purpose of evaluating the system accuracy. The method used in this paper includes case study, interview, discussion and analysis of the HDM-4 System output data. This paper has identified work history not updated and the analysis is not using the current data as factors contributing to the system accuracy. From the result of this paper, it is found that HDM-4's system accuracy used by PWD

  13. What Are the Relationships between Teachers' Engagement with Management Information Systems and Their Sense of Accountability?

    ERIC Educational Resources Information Center

    Perelman, Uri

    2014-01-01

    Many public and private sector organizations are supported by Management Information Systems (MIS) for collection, management, analysis, and distribution of the data needed for effective decision-making and enhanced organizational management. The existing body of research on MIS in education focuses on the systems' contribution to achieving…

  14. Second Language Developmental Dynamics: How Dynamic Systems Theory Accounts for Issues in Second Language Learning

    ERIC Educational Resources Information Center

    Rosmawati

    2014-01-01

    Dynamic systems theory (DST) is presented in this article as a suitable approach to research the acquisition of second language (L2) because of its close alignment with the process of second language learning. Through a process of identifying and comparing the characteristics of a dynamic system with the process of L2 learning, this article…

  15. Multiple Memory Systems Are Unnecessary to Account for Infant Memory Development: An Ecological Model

    ERIC Educational Resources Information Center

    Rovee-Collier, Carolyn; Cuevas, Kimberly

    2009-01-01

    How the memory of adults evolves from the memory abilities of infants is a central problem in cognitive development. The popular solution holds that the multiple memory systems of adults mature at different rates during infancy. The "early-maturing system" (implicit or nondeclarative memory) functions automatically from birth, whereas the…

  16. Top to Bottom Reengineering: University System of Maryland Enhances Productivity, Improves Accountability, and Maintains Quality

    ERIC Educational Resources Information Center

    Kirwan, William E.

    2007-01-01

    As an enterprise that relies heavily on state funding, public higher education has long seen its support rise and fall with the boom-and-bust cycle of the economy. This chapter examines how the University System of Maryland repositioned itself as a state system able to thrive in an era of permanently diminished resources and perpetually escalating…

  17. 48 CFR 252.242-7004 - Material Management and Accounting System.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 30 days prior to implementation. (d) System criteria. The MMAS shall have adequate internal controls... Government; (3) Provide a mechanism to identify, report, and resolve system control weaknesses and manual... actual cost, or any of the inventory costing methods in 48 CFR 9904.411-50(b). The Contractor...

  18. Achieving Excellence: The University of Wisconsin System Accountability Report, 2001-02.

    ERIC Educational Resources Information Center

    Wisconsin Univ. System, Madison.

    This report presents information about the condition of the University of Wisconsin system (UW) and its progress toward educational excellence. The first section, "Context and Capacity," describes the environment and resources available to the UW system to fulfill its mission as a context for understanding progress on the six goals presented in…

  19. An anomaly detector applied to a materials control and accounting system

    SciTech Connect

    Whiteson, R.; Kelso, F.; Baumgart, C.; Tunnell, T.W.

    1994-08-01

    Large amounts of safeguards data are automatically gathered and stored by monitoring instruments used in nuclear chemical processing plants, nuclear material storage facilities, and nuclear fuel fabrication facilities. An integrated safeguards approach requires the ability to identify anomalous activities or states in these data. Anomalies in the data could be indications of error, theft, or diversion of material. The large volume of the data makes analysis and evaluation by human experts very tedious, and the complex and diverse nature of the data makes these tasks difficult to automate. This paper describes the early work in the development of analysis tools to automate the anomaly detection process. Using data from accounting databases, the authors are modeling the normal behavior of processes. From these models they hope to be able to identify activities or data that deviate from that norm. Such tools would be used to reveal trends, identify errors, and recognize unusual data. Thus the expert`s attention can be focused directly on significant phenomena.

  20. Grid-cell-based crop water accounting for the famine early warning system

    USGS Publications Warehouse

    Verdin, J.; Klaver, R.

    2002-01-01

    Rainfall monitoring is a regular activity of food security analysts for sub-Saharan Africa due to the potentially disastrous impact of drought. Crop water accounting schemes are used to track rainfall timing and amounts relative to phenological requirements, to infer water limitation impacts on yield. Unfortunately, many rain gauge reports are available only after significant delays, and the gauge locations leave large gaps in coverage. As an alternative, a grid-cell-based formulation for the water requirement satisfaction index (WRSI) was tested for maize in Southern Africa. Grids of input variables were obtained from remote sensing estimates of rainfall, meteorological models, and digital soil maps. The spatial WRSI was computed for the 1996-97 and 1997-98 growing seasons. Maize yields were estimated by regression and compared with a limited number of reports from the field for the 1996-97 season in Zimbabwe. Agreement at a useful level (r = 0.80) was observed. This is comparable to results from traditional analysis with station data. The findings demonstrate the complementary role that remote sensing, modelling, and geospatial analysis can play in an era when field data collection in sub-Saharan Africa is suffering an unfortunate decline. Published in 2002 by John Wiley & Sons, Ltd.

  1. Fish harvesters with injuries' accounts of their experiences with the workers' compensation system.

    PubMed

    Murray, Michael

    2007-01-01

    The workers' compensation system was established to provide fair access to compensation for workers who have experienced occupational injury and can no longer work. It was expected that such a system would reduce individual legal claims. Evidence indicates that many injured workers proceed with a variety of appeals indicating dissatisfaction with the current system. The fishing industry is extremely dangerous. The aim of this research was to explore the experience of injured fish harvesters who were making use of a compensation system. Interviews were held with a sample of injured in-shore and deep-sea fish harvesters. In general, they identified themselves strongly as hard-working people who did not deserve their injury. They also reported substantial frustration with the staff of the compensation system who they believed treated them with suspicion and disrespect. The deep-sea fish harvesters were more concerned with the amount of compensation. This dissatisfaction with the system contributed to the fish harvesters' use of the appeals procedure. The fish harvesters' complaints are discussed with reference to the concepts of distributive and procedural justice.

  2. Karlsruhe Database for Radioactive Wastes (KADABRA) - Accounting and Management System for Radioactive Waste Treatment - 12275

    SciTech Connect

    Himmerkus, Felix; Rittmeyer, Cornelia

    2012-07-01

    The data management system KADABRA was designed according to the purposes of the Cen-tral Decontamination Department (HDB) of the Wiederaufarbeitungsanlage Karlsruhe Rueckbau- und Entsorgungs-GmbH (WAK GmbH), which is specialized in the treatment and conditioning of radioactive waste. The layout considers the major treatment processes of the HDB as well as regulatory and legal requirements. KADABRA is designed as an SAG ADABAS application on IBM system Z mainframe. The main function of the system is the data management of all processes related to treatment, transfer and storage of radioactive material within HDB. KADABRA records the relevant data concerning radioactive residues, interim products and waste products as well as the production parameters relevant for final disposal. Analytical data from the laboratory and non destructive assay systems, that describe the chemical and radiological properties of residues, production batches, interim products as well as final waste products, can be linked to the respective dataset for documentation and declaration. The system enables the operator to trace the radioactive material through processing and storage. Information on the actual sta-tus of the material as well as radiological data and storage position can be gained immediately on request. A variety of programs accessed to the database allow the generation of individual reports on periodic or special request. KADABRA offers a high security standard and is constantly adapted to the recent requirements of the organization. (authors)

  3. Sixty Percent Conceptual Design Report: Enterprise Accountability System for Classified Removable Electronic Media

    SciTech Connect

    B. Gardiner; L.Graton; J.Longo; T.Marks, Jr.; B.Martinez; R. Strittmatter; C.Woods; J. Joshua

    2003-05-03

    Classified removable electronic media (CREM) are tracked in several different ways at the Laboratory. To ensure greater security for CREM, we are creating a single, Laboratory-wide system to track CREM. We are researching technology that can be used to electronically tag and detect CREM, designing a database to track the movement of CREM, and planning to test the system at several locations around the Laboratory. We focus on affixing ''smart tags'' to items we want to track and installing gates at pedestrian portals to detect the entry or exit of tagged items. By means of an enterprise database, the system will track the entry and exit of tagged items into and from CREM storage vaults, vault-type rooms, access corridors, or boundaries of secure areas, as well as the identity of the person carrying an item. We are considering several options for tracking items that can give greater security, but at greater expense.

  4. Corrective Action in Low-Performing Schools: Lessons for NCLB Implementation from State and District Strategies in First-Generation Accountability Systems. CSE Report 657

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2005-01-01

    This paper explores what lessons can be learned from the experiences of states that instituted NCLB-like accountability systems prior to 2001 (here called first-generation accountability systems). It looks at the experiences of three smaller states (Kentucky, Maryland, North Carolina), four larger ones (California, Florida, New York, Texas), and…

  5. Corrective Action in Low-Performing Schools: Lessons for NCLB Implementation from State and District Strategies in First-Generation Accountability Systems. CSE Report 641

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2004-01-01

    This paper explores what lessons we can learn from the experiences of states that instituted NCLB-like accountability systems prior to 2001 (here called first-generation accountability systems). We looked at the experiences of three smaller states (Kentucky, Maryland, North Carolina), four larger ones (California, Florida, New York, Texas), and…

  6. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What...

  7. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What...

  8. The Virtue of Accountability: System Redesign, Inspection, and Incentives in the Era of Informed Professionalism

    ERIC Educational Resources Information Center

    Barber, Michael

    2004-01-01

    In the new century people are all aware of the centrality of school systems to the future well-being of their societies as well as their economies. The shared moral purpose of almost every educator is to improve outcomes for all students and simultaneously promote equity. This is the ethical context for the author's discussion of accountability…

  9. New Controls and Accountability for South African Teachers and Schools: The Integrated Quality Management System

    ERIC Educational Resources Information Center

    Weber, Everard

    2005-01-01

    This article analyses the Integrated Quality Management System (IQMS), an agreement reached in 2003 between the South African Education Department and the major teacher organisations in the country by using discourse analysis. The IQMS was scheduled to be implemented in public schools in 2004. Three discursive tensions are identified and…

  10. Building High-Performing and Improving Education Systems: Quality Assurance and Accountability. Review

    ERIC Educational Resources Information Center

    Slater, Liz

    2013-01-01

    Monitoring, evaluation, and quality assurance in their various forms are seen as being one of the foundation stones of high-quality education systems. De Grauwe, writing about "school supervision" in four African countries in 2001, linked the decline in the quality of basic education to the cut in resources for supervision and support.…

  11. University of South Florida System Annual Accountability Report, 2013-14

    ERIC Educational Resources Information Center

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    This statistical report provides data tables on the University of South Florida System's (USF's) financial resources, personnel, enrollment, undergraduate education, graduate education, and research & economic development. Highlights of USF's achievements in the 2013-2014 academic year include: (1) In Tampa, USF celebrated its strongest…

  12. The School Management Reform in Hong Kong: Restructuring the Accountability System.

    ERIC Educational Resources Information Center

    Pang, Nicholas Sun-keung

    1997-01-01

    Describes the Hong Kong Education Department's School Management Initiatives (SMI) scheme, a decentralizing reform scheme based on lessons from the business and industrial sectors. Shows that the SMI has been successful at the school level but not at the system level. Summarizes suggestions for improving the reform scheme. (DSK)

  13. The Promise of Dynamic Systems Approaches for an Integrated Account of Human Development.

    ERIC Educational Resources Information Center

    Lewis, Marc D.

    2000-01-01

    Argues that dynamic systems approaches may provide an explanatory framework based on general scientific principles for developmental psychology, using principles of self-organization to explain how novel forms emerge without predetermination and become increasingly complex with development. Contends that self-organization provides a single…

  14. 48 CFR 252.242-7004 - Material Management and Accounting System.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... stand-alone systems or they may be integrated with planning, engineering, estimating, purchasing... known; (4) Provide audit trails and maintain records (manual and those in machine-readable form... actual cost, or any of the inventory costing methods in 48 CFR 9904.411-50(b). The Contractor...

  15. 48 CFR 252.242-7004 - Material Management and Accounting System.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... stand-alone systems or they may be integrated with planning, engineering, estimating, purchasing... known; (4) Provide audit trails and maintain records (manual and those in machine-readable form... actual cost, or any of the inventory costing methods in 48 CFR 9904.411-50(b). The Contractor...

  16. 48 CFR 252.242-7004 - Material Management and Accounting System.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... stand-alone systems or they may be integrated with planning, engineering, estimating, purchasing... known; (4) Provide audit trails and maintain records (manual and those in machine-readable form... actual cost, or any of the inventory costing methods in 48 CFR 9904.411-50(b). The Contractor...

  17. The Effects of Closed-Loop Medical Devices on the Autonomy and Accountability of Persons and Systems.

    PubMed

    Kellmeyer, Philipp; Cochrane, Thomas; Müller, Oliver; Mitchell, Christine; Ball, Tonio; Fins, Joseph J; Biller-Andorno, Nikola

    2016-10-01

    Closed-loop medical devices such as brain-computer interfaces are an emerging and rapidly advancing neurotechnology. The target patients for brain-computer interfaces (BCIs) are often severely paralyzed, and thus particularly vulnerable in terms of personal autonomy, decisionmaking capacity, and agency. Here we analyze the effects of closed-loop medical devices on the autonomy and accountability of both persons (as patients or research participants) and neurotechnological closed-loop medical systems. We show that although BCIs can strengthen patient autonomy by preserving or restoring communicative abilities and/or motor control, closed-loop devices may also create challenges for moral and legal accountability. We advocate the development of a comprehensive ethical and legal framework to address the challenges of emerging closed-loop neurotechnologies like BCIs and stress the centrality of informed consent and refusal as a means to foster accountability. We propose the creation of an international neuroethics task force with members from medical neuroscience, neuroengineering, computer science, medical law, and medical ethics, as well as representatives of patient advocacy groups and the public. PMID:27634714

  18. The Effects of Closed-Loop Medical Devices on the Autonomy and Accountability of Persons and Systems.

    PubMed

    Kellmeyer, Philipp; Cochrane, Thomas; Müller, Oliver; Mitchell, Christine; Ball, Tonio; Fins, Joseph J; Biller-Andorno, Nikola

    2016-10-01

    Closed-loop medical devices such as brain-computer interfaces are an emerging and rapidly advancing neurotechnology. The target patients for brain-computer interfaces (BCIs) are often severely paralyzed, and thus particularly vulnerable in terms of personal autonomy, decisionmaking capacity, and agency. Here we analyze the effects of closed-loop medical devices on the autonomy and accountability of both persons (as patients or research participants) and neurotechnological closed-loop medical systems. We show that although BCIs can strengthen patient autonomy by preserving or restoring communicative abilities and/or motor control, closed-loop devices may also create challenges for moral and legal accountability. We advocate the development of a comprehensive ethical and legal framework to address the challenges of emerging closed-loop neurotechnologies like BCIs and stress the centrality of informed consent and refusal as a means to foster accountability. We propose the creation of an international neuroethics task force with members from medical neuroscience, neuroengineering, computer science, medical law, and medical ethics, as well as representatives of patient advocacy groups and the public.

  19. 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,...

  20. 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,...

  1. 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,...

  2. 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,...

  3. 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,...

  4. 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

  5. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    SciTech Connect

    Not Available

    1984-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held October 17 through November 4, 1983, at Santa Fe and Los Alamos, New Mexico and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a State system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1983 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, the Battelle Pacific Northwest Laboratory, Westinghouse Fast Flux Test Facility Visitor Center, and Washington Public Power System nuclear reactor facilities in Richland, Washington. Individual presentations were indexed for inclusion in the Energy Data Base.

  6. Economizer system cost effectiveness: Accounting for the influence of ventilation rate on sick leave

    SciTech Connect

    Fisk, William J.; Seppanen, Olli; Faulkner, David; Huang, Joe

    2003-06-01

    This study estimated the health, energy, and economic benefits of an economizer ventilation control system that increases outside air supply during mild weather to save energy. A model of the influence of ventilation rate on airborne transmission of respiratory illnesses was used to extend the limited data relating ventilation rate with illness and sick leave. An energy simulation model calculated ventilation rates and energy use versus time for an office building in Washington, DC with fixed minimum outdoor air supply rates, with and without an economizer. Sick leave rates were estimated with the disease transmission model. In the modeled 72-person office building, our analyses indicate that the economizer reduces energy costs by approximately $2000 and, in addition, reduces sick leave. The financial benefit of the decrease in sick leave is estimated to be between $6,000 and $16,000. This modelling suggests that economizers are much more cost effective than currently recognized.

  7. Implications of sampling design and sample size for national carbon accounting systems

    PubMed Central

    2011-01-01

    Background Countries willing to adopt a REDD regime need to establish a national Measurement, Reporting and Verification (MRV) system that provides information on forest carbon stocks and carbon stock changes. Due to the extensive areas covered by forests the information is generally obtained by sample based surveys. Most operational sampling approaches utilize a combination of earth-observation data and in-situ field assessments as data sources. Results We compared the cost-efficiency of four different sampling design alternatives (simple random sampling, regression estimators, stratified sampling, 2-phase sampling with regression estimators) that have been proposed in the scope of REDD. Three of the design alternatives provide for a combination of in-situ and earth-observation data. Under different settings of remote sensing coverage, cost per field plot, cost of remote sensing imagery, correlation between attributes quantified in remote sensing and field data, as well as population variability and the percent standard error over total survey cost was calculated. The cost-efficiency of forest carbon stock assessments is driven by the sampling design chosen. Our results indicate that the cost of remote sensing imagery is decisive for the cost-efficiency of a sampling design. The variability of the sample population impairs cost-efficiency, but does not reverse the pattern of cost-efficiency of the individual design alternatives. Conclusions, brief summary and potential implications Our results clearly indicate that it is important to consider cost-efficiency in the development of forest carbon stock assessments and the selection of remote sensing techniques. The development of MRV-systems for REDD need to be based on a sound optimization process that compares different data sources and sampling designs with respect to their cost-efficiency. This helps to reduce the uncertainties related with the quantification of carbon stocks and to increase the financial

  8. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    SciTech Connect

    Not Available

    1986-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held June 3 through June 21, 1985, at Santa Fe and Los Alamos, New Mexico, and San Clemente, California. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the Course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1985 course was placed on safeguards methods used at item-control facilities, particularly nuclear power generating stations and test reactors. An introduction to safeguards methods used at bulk handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants, was also included. The course was conducted by the University of California's Los Alamos National Laboratory and the Southern California Edison Company. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the San Onofre Nuclear Generating Station, San Clemente, California.

  9. Exergy and extended exergy accounting of very large complex systems with an application to the province of Siena, Italy.

    PubMed

    Sciubba, Enrico; Bastianoni, Simone; Tiezzi, Enzo

    2008-01-01

    This paper describes the application of exergy and extended exergy analyses to large complex systems. The system to be analysed is assumed to be at steady state, and the input and output fluxes of matter and energy are expressed in units of exergy. Human societies of any reasonable extent are indeed Very Large Complex Systems and can be represented as interconnected networks of N elementary "components", their Subsystems; the detail of the disaggregation depends on the type and quality of the available data. The structural connectivity of the "model" of the System must correctly describe the interactions of each mass or energy flow with each sector of the society: since it is seldom the case that all of these fluxes are available in detail, some preliminary mass- and energy balances must be completed and constitute in fact a part of the initial assumptions. Exergy accounting converts the total amount of resources inflow into their equivalent exergetic form with the help of a table of "raw exergy data" available in the literature. The quantification of each flow on a homogeneous exergetic basis paves the way to the evaluation of the efficiency of each energy and mass transfer between the N sectors and makes it possible to quantify the irreversible losses and identify their sources. The advantage of the EEA, compared to a classical exergy accounting, is the inclusion in the system balance of the exergetic equivalents of three additional "Production Factors": human Labour, Capital and Environmental Remediation costs. EEA has an additional advantage: it allows for the calculation of the efficiency of the domestic sector (impossible to evaluate with any other energy- or exergy-based method) by considering the working hours as its product. As implied in the title, an application of the method was made to a model of the province of Siena (on a year 2000 database): the results show that the sectors of this Province have values of efficiency close to the Italian average

  10. Educational Quality Is Measured by Individual Student Achievement Over Time. Mt. San Antonio College AB 1725 Model Accountability System Pilot Proposal.

    ERIC Educational Resources Information Center

    Mount San Antonio Coll., Walnut, CA.

    In December 1990, a project was begun at Mt. San Antonio College (MSAC) in Walnut, California, to develop a model accountability system based on the belief that educational quality is measured by individual achievement over time. This proposal for the Accountability Model (AM) presents information on project methodology and organization in four…

  11. Pupil Accounting for Local and State School Systems. State Educational Records and Reports Series: Handbook V. Bulletin, 1964, No. 39. OE-23035

    ERIC Educational Resources Information Center

    Putnam, John F., Comp.; Tankard, George G., Jr., Comp.

    1964-01-01

    This bulletin provides a basic guide for the items of information to be used in pupil accounting in the local and State school systems of the United States. Meeting at the call of the U.S. Commissioner of Education in April 1960, a policy committee for the pupil accounting project defined the project's purpose as the development of a manual of…

  12. Continuous Efforts to Develop the National System for Material Control and Accounting Training at the George Kuzmycz Training Center

    SciTech Connect

    Gavrilyuk, Victor I.; Kirischuk, Volodymyr; Romanova, Olena; Levina, Elena; Diakov, Oleksii; Drapey, Sergiy; Proskurin, Dmitry; Gavrilyuk-Burakova, Anna

    2011-10-01

    The George Kuzmycz Training Center (GKTC) for Physical Protection, Control and Accounting of Nuclear Materials was established in 1998 at the Kyiv Institute of Nuclear Research of the Ukrainian Academy of Sciences through the collaborative efforts of the United States and Ukraine. Later the European Commission (EC) joined the US in assisting with the Material Control and Accounting (MC&A) part of the GKTC training program. The Government of Ukraine designated the GKTC as the National Center responsible for providing training and methodological support for nuclear facilities and nuclear specialists in the Material Protection, Control and Accounting (MPC&A) area. To increase the efficiency of the State MC&A system an essential number of new regulations, norms and rules have been developed; some of them mandate regular and more intensive training of MC&A specialists in the industry - from those working at the Nuclear Regulatory Authority of Ukraine to the personnel of nuclear facilities. To meet such regulations GKTC plans to develop next year a number of training courses under the EC contract; such courses will reflect both the specifics of Ukrainian nuclear facilities and the level of expertise of the facilities’ personnel. The NDA training laboratory, established in 2003 with US DOE financial support and technical and methodological assistance, considerably expanded the GKTC’s training capabilities for MC&A programs. Next year that lab will be supplemented with a new NM Surveillance and Containment laboratory as current plans call for under the EC contract. The US DOE is also providing funding to support that project. Under the EC contract the laboratory will be equipped with state-of-the-art, advanced surveillance and containment equipment which will strengthen and expand even further the GKTC’s training capabilities and potential. This will allow GKTC to train Ukrainian nuclear industry specialists in practically all MC&A topics. Furthermore, GKTC is

  13. A new accounting system for financial balance based on personnel cost after the introduction of a DPC/DRG system.

    PubMed

    Nakagawa, Yoshiaki; Takemura, Tadamasa; Yoshihara, Hiroyuki; Nakagawa, Yoshinobu

    2011-04-01

    A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical costs and financial balance. A simple method has been devised, based on personnel cost, for calculating medical costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.

  14. Defining a breeding objective for Nile tilapia that takes into account the diversity of smallholder production systems.

    PubMed

    Omasaki, S K; van Arendonk, J A M; Kahi, A K; Komen, H

    2016-10-01

    In general, livestock and fish farming systems in developing countries tend to be highly diverse in terms of agro-ecological conditions and market orientation. There are no studies that have investigated if and how this diversity translates to varying preferences for breeding objective traits. This is particularly important for breeding programmes that are organized on a national level (e.g. government-supported nucleus breeding programmes). The aim of this study was to investigate whether Nile tilapia farmers with diverse production systems and economic constraints have different preferences for breeding objective traits. The second objective was to derive a consensus breeding goal, using weighted goal programming that could be used for a national breeding programme for Nile tilapia. A survey was conducted among 100 smallholder Nile tilapia farmers in Kenya to obtain preference values for traits of economic importance, by using multiple pairwise comparisons. Individual and group preference values were estimated using analytical hierarchy process. Low-income farmers preferred harvest weight, while medium- and high-income farmers preferred growth rate and survival. Grouping farmers according to market objective (fingerling production or fattening) showed that fingerling producers preferred growth rate and survival, while fattening farmers preferred harvest weight, height and thickness. Weighted goal programming was used to obtain consensus preference values, and these were used to derive desired gains for a breeding goal of a national breeding programme that takes into account the diversity of smallholder production systems. PMID:26996153

  15. Defining a breeding objective for Nile tilapia that takes into account the diversity of smallholder production systems.

    PubMed

    Omasaki, S K; van Arendonk, J A M; Kahi, A K; Komen, H

    2016-10-01

    In general, livestock and fish farming systems in developing countries tend to be highly diverse in terms of agro-ecological conditions and market orientation. There are no studies that have investigated if and how this diversity translates to varying preferences for breeding objective traits. This is particularly important for breeding programmes that are organized on a national level (e.g. government-supported nucleus breeding programmes). The aim of this study was to investigate whether Nile tilapia farmers with diverse production systems and economic constraints have different preferences for breeding objective traits. The second objective was to derive a consensus breeding goal, using weighted goal programming that could be used for a national breeding programme for Nile tilapia. A survey was conducted among 100 smallholder Nile tilapia farmers in Kenya to obtain preference values for traits of economic importance, by using multiple pairwise comparisons. Individual and group preference values were estimated using analytical hierarchy process. Low-income farmers preferred harvest weight, while medium- and high-income farmers preferred growth rate and survival. Grouping farmers according to market objective (fingerling production or fattening) showed that fingerling producers preferred growth rate and survival, while fattening farmers preferred harvest weight, height and thickness. Weighted goal programming was used to obtain consensus preference values, and these were used to derive desired gains for a breeding goal of a national breeding programme that takes into account the diversity of smallholder production systems.

  16. 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:…

  17. 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.

  18. 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....

  19. 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.

  20. Forest summer albedo is sensitive to species and thinning: how should we account for this in Earth system models?

    NASA Astrophysics Data System (ADS)

    Otto, J.; Berveiller, D.; Bréon, F.-M.; Delpierre, N.; Geppert, G.; Granier, A.; Jans, W.; Knohl, A.; Kuusk, A.; Longdoz, B.; Moors, E.; Mund, M.; Pinty, B.; Schelhaas, M.-J.; Luyssaert, S.

    2014-04-01

    Although forest management is one of the instruments proposed to mitigate climate change, the relationship between forest management and canopy albedo has been ignored so far by climate models. Here we develop an approach that could be implemented in Earth system models. A stand-level forest gap model is combined with a canopy radiation transfer model and satellite-derived model parameters to quantify the effects of forest thinning on summertime canopy albedo. This approach reveals which parameter has the largest affect on summer canopy albedo: we examined the effects of three forest species (pine, beech, oak) and four thinning strategies with a constant forest floor albedo (light to intense thinning regimes) and five different solar zenith angles at five different sites (40° N 9° E-60° N 9° E). During stand establishment, summertime canopy albedo is driven by tree species. In the later stages of stand development, the effect of tree species on summertime canopy albedo decreases in favour of an increasing influence of forest thinning. These trends continue until the end of the rotation, where thinning explains up to 50% of the variance in near-infrared albedo and up to 70% of the variance in visible canopy albedo. The absolute summertime canopy albedo of all species ranges from 0.03 to 0.06 (visible) and 0.20 to 0.28 (near-infrared); thus the albedo needs to be parameterised at species level. In addition, Earth system models need to account for forest management in such a way that structural changes in the canopy are described by changes in leaf area index and crown volume (maximum change of 0.02 visible and 0.05 near-infrared albedo) and that the expression of albedo depends on the solar zenith angle (maximum change of 0.02 visible and 0.05 near-infrared albedo). Earth system models taking into account these parameters would not only be able to examine the spatial effects of forest management but also the total effects of forest management on climate.

  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. VALIDATION OF NUCLEAR MATERIAL CONTROL AND ACCOUNTABILITY (MC&A) SYSTEM EFFECTIVENESS TOOL (MSET) AT IDAHO NATIONAL LABORATORY (INL)

    SciTech Connect

    Meppen, Bruce; Haga, Roger; Moedl, Kelley; Bean, Tom; Sanders, Jeff; Thom, Mary Alice

    2008-07-01

    A Nuclear Material Control and Accountability (MC&A) Functional Model has been developed to describe MC&A systems at facilities possessing Category I or II Special Nuclear Material (SNM). Emphasis is on achieving the objectives of 144 “Fundamental Elements” in key areas ranging from categorization of nuclear material to establishment of Material Balance Areas (MBAs), controlling access, performing quality measurements of inventories and transfers, timely reporting all activities, and detecting and investigating anomalies. An MC&A System Effectiveness Tool (MSET), including probabilistic risk assessment (PRA) technology for evaluating MC&A effectiveness and relative risk, has been developed to accompany the Functional Model. The functional model and MSET were introduced at the 48th annual International Nuclear Material Management (INMM) annual meeting in July, 20071,2. A survey/questionnaire is used to accumulate comprehensive data regarding the MC&A elements at a facility. Data is converted from the questionnaire to numerical values using the DELPHI method and exercises are conducted to evaluate the overall effectiveness of an MC&A system. In 2007 a peer review was conducted and a questionnaire was completed for a hypothetical facility and exercises were conducted. In the first quarter of 2008, a questionnaire was completed at Idaho National Laboratory (INL) and MSET exercises were conducted. The experience gained from conducting the MSET exercises at INL helped evaluate the completeness and consistency of the MC&A Functional Model, descriptions of fundamental elements of the MC&A Functional Model, relationship between the MC&A Functional Model and the MC&A PRA tool and usefulness of the MSET questionnaire data collection process.

  3. RESULTS FROM A DEMONSTRATION OF RF-BASED UF6 CYLINDER ACCOUNTING AND TRACKING SYSTEM INSTALLED AT A USEC FACILITY

    SciTech Connect

    Pickett, Chris A; Kovacic, Donald N; Morgan, Jim; Younkin, James R; Carrick, Bernie; Ken, Whittle; Johns, R E

    2008-09-01

    add tamper-indicating and data authentication features to some of the pertinent system components. Future efforts will focus on these needs along with implementing protocols relevant to IAEA safeguards. The work detailed in this report demonstrates the feasibility of constructing RF devices that can survive the operational rigors associated with the transportation, storage, and processing of UF6 cylinders. The system software specially designed for this project is called Cylinder Accounting and Tracking System (CATS). This report details the elements of the CATS rules-based architecture and its use in safeguards-monitoring and asset-tracking applications. Information is also provided on improvements needed to make the technology ready, as well as options for improving the safeguards aspects of the technology. The report also includes feedback from personnel involved in the testing, as well as individuals who could utilize an RF-based system in supporting the performance of their work. The system software was set up to support a Mailbox declaration, where a declaration can be made either before or after cylinder movements take place. When the declaration is made before cylinders move, the operators must enter this information into CATS. If the IAEA then shows up unexpectedly at the facility, they can see how closely the operational condition matches the declaration. If the declaration is made after the cylinders move, this provides greater operational flexibility when schedules are interrupted or are changed, by allowing operators to declare what moves have been completed. The IAEA can then compare where cylinders are with where CATS or the system says they are located. The ability of CATS to automatically generate Mailbox declarations is seen by the authors as a desirable feature. The Mailbox approach is accepted by the IAEA but has not been widely implemented (and never in enrichment facilities). During the course of this project, we have incorporated alternative

  4. 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…

  5. 45 CFR 1159.14 - Will the Endowment maintain a written account of disclosures made from its systems of records?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Will the Endowment maintain a written account of... ARTS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 1159.14 Will the Endowment maintain a written account... a written log containing the date, nature, and purpose of each disclosure of a record to any...

  6. Strengthening district health care system through partnership with academic institutions: the social accountability of medical colleges in Nepal.

    PubMed

    Magar, A; Subba, K

    2012-01-01

    Approximately 25-30% of the Nepalese population live below poverty line. Majority of them reside in a geographically inaccessible place while most of the health centers are focused in the urbanized cities of Nepal. Hence, they are deprived of quality health care at that level and need urgent attention by the concerned authorities. The government has not increased its human resource for health in the last two decades, while population has doubled up but the number of doctors serving in public sectors has remained the same as it was in 1990s. We have got 19 medical colleges at the moment. If one district is allocated to each medical colleges, it could help improve district health system at local level in Nepal. This can be accomplished by posting postgraduate resiendts in the peripheral district hospital as a part of their training and later encouraging them to serve for certain years. This could be a perfect example of government envisioned public private partnership in the country. This is a concept that has already been started in many parts of the world that can be moulded further to improve health service at peripheral part of the country. It is also the social accountability of the medical colleges for the development of the nation.

  7. Experience gained at the Novovoronezh nuclear power plant with development and introduction of a unified automated system for accounting and control of radioactive substances and radioactive wastes

    NASA Astrophysics Data System (ADS)

    Bulka, S. K.; Rosnovskii, S. V.

    2014-02-01

    A unified automated system for accounting and control of radioactive substances and radioactive wastes was developed at the Novovoronezh nuclear power plant. The system consists of several interconnected subsystems, which can be developed and put in operation in a stage-wise manner. As of the first quarter of 2013, the subsystems for accounting liquid and solid radioactive wastes, very low-active wastes, and tracers have been developed. The experience gained from the development and putting in use of these systems showed that this is an efficient, timely, and much needed software product.

  8. Health Insurance Portability and Accountability Act (HIPAA) Privacy Rule and the National Instant Criminal Background Check System (NICS). Final rule.

    PubMed

    2016-01-01

    The Department of Health and Human Services (HHS or "the Department'') is issuing this final rule to modify the Health Insurance Portability and Accountability Act of 1996 (HIPAA) Privacy Rule to expressly permit certain HIPAA covered entities to disclose to the National Instant Criminal Background Check System (NICS) the identities of individuals who are subject to a Federal "mental health prohibitor'' that disqualifies them from shipping, transporting, possessing, or receiving a firearm. The NICS is a national system maintained by the Federal Bureau of Investigation (FBI) to conduct background checks on persons who may be disqualified from receiving firearms based on Federally prohibited categories or State law. Among the persons subject to the Federal mental health prohibitor established under the Gun Control Act of 1968 and implementing regulations issued by the Department of Justice (DOJ) are individuals who have been involuntarily committed to a mental institution; found incompetent to stand trial or not guilty by reason of insanity; or otherwise have been determined by a court, board, commission, or other lawful authority to be a danger to themselves or others or to lack the mental capacity to contract or manage their own affairs, as a result of marked subnormal intelligence or mental illness, incompetency, condition, or disease. Under this final rule, only covered entities with lawful authority to make the adjudications or commitment decisions that make individuals subject to the Federal mental health prohibitor, or that serve as repositories of information for NICS reporting purposes, are permitted to disclose the information needed for these purposes. The disclosure is restricted to limited demographic and certain other information needed for NICS purposes. The rule specifically prohibits the disclosure of diagnostic or clinical information, from medical records or other sources, and any mental health information beyond the indication that the individual

  9. Health Insurance Portability and Accountability Act (HIPAA) Privacy Rule and the National Instant Criminal Background Check System (NICS). Final rule.

    PubMed

    2016-01-01

    The Department of Health and Human Services (HHS or "the Department'') is issuing this final rule to modify the Health Insurance Portability and Accountability Act of 1996 (HIPAA) Privacy Rule to expressly permit certain HIPAA covered entities to disclose to the National Instant Criminal Background Check System (NICS) the identities of individuals who are subject to a Federal "mental health prohibitor'' that disqualifies them from shipping, transporting, possessing, or receiving a firearm. The NICS is a national system maintained by the Federal Bureau of Investigation (FBI) to conduct background checks on persons who may be disqualified from receiving firearms based on Federally prohibited categories or State law. Among the persons subject to the Federal mental health prohibitor established under the Gun Control Act of 1968 and implementing regulations issued by the Department of Justice (DOJ) are individuals who have been involuntarily committed to a mental institution; found incompetent to stand trial or not guilty by reason of insanity; or otherwise have been determined by a court, board, commission, or other lawful authority to be a danger to themselves or others or to lack the mental capacity to contract or manage their own affairs, as a result of marked subnormal intelligence or mental illness, incompetency, condition, or disease. Under this final rule, only covered entities with lawful authority to make the adjudications or commitment decisions that make individuals subject to the Federal mental health prohibitor, or that serve as repositories of information for NICS reporting purposes, are permitted to disclose the information needed for these purposes. The disclosure is restricted to limited demographic and certain other information needed for NICS purposes. The rule specifically prohibits the disclosure of diagnostic or clinical information, from medical records or other sources, and any mental health information beyond the indication that the individual

  10. 21 CFR 21.70 - Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 21 Food and Drugs 1 2013-04-01 2013-04-01 false Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND DRUG... Privacy Act Record Systems to Persons Other Than the Subject Individual § 21.70 Disclosure and...

  11. 21 CFR 21.70 - Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 21 Food and Drugs 1 2011-04-01 2011-04-01 false Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND DRUG... Privacy Act Record Systems to Persons Other Than the Subject Individual § 21.70 Disclosure and...

  12. Automatic detection system for multiple region of interest registration to account for posture changes in head and neck radiotherapy

    NASA Astrophysics Data System (ADS)

    Mencarelli, A.; van Beek, S.; Zijp, L. J.; Rasch, C.; van Herk, M.; Sonke, J.-J.

    2014-04-01

    Despite immobilization of head and neck (H and N) cancer patients, considerable posture changes occur over the course of radiotherapy (RT). To account for the posture changes, we previously implemented a multiple regions of interest (mROIs) registration system tailored to the H and N region for image-guided RT correction strategies. This paper is focused on the automatic segmentation of the ROIs in the H and N region. We developed a fast and robust automatic detection system suitable for an online image-guided application and quantified its performance. The system was developed to segment nine high contrast structures from the planning CT including cervical vertebrae, mandible, hyoid, manubrium of sternum, larynx and occipital bone. It generates nine 3D rectangular-shaped ROIs and informs the user in case of ambiguities. Two observers evaluated the robustness of the segmentation on 188 H and N cancer patients. Bland-Altman analysis was applied to a sub-group of 50 patients to compare the registration results using only the automatically generated ROIs and those manually set by two independent experts. Finally the time performance and workload were evaluated. Automatic detection of individual anatomical ROIs had a success rate of 97%/53% with/without user notifications respectively. Following the notifications, for 38% of the patients one or more structures were manually adjusted. The processing time was on average 5 s. The limits of agreement between the local registrations of manually and automatically set ROIs was comprised between ±1.4 mm, except for the manubrium of sternum (-1.71 mm and 1.67 mm), and were similar to the limits agreement between the two experts. The workload to place the nine ROIs was reduced from 141 s (±20 s) by the manual procedure to 59 s (±17 s) using the automatic method. An efficient detection system to segment multiple ROIs was developed for Cone-Beam CT image-guided applications in the H and N region and is clinically implemented in

  13. Democracy, Accountability, and Education

    ERIC Educational Resources Information Center

    Levinson, Meira

    2011-01-01

    Educational standards, assessments, and accountability systems are of immense political moment around the world. But there is no developed theory exploring the role that these systems should play within a democratic polity in particular. On the one hand, well-designed standards are public goods, supported by assessment and accountability…

  14. The financing of the health system in the Islamic Republic of Iran: A National Health Account (NHA) approach

    PubMed Central

    Zakeri, Mohammadreza; Olyaeemanesh, Alireza; Zanganeh, Marziee; Kazemian, Mahmoud; Rashidian, Arash; Abouhalaj, Masoud; Tofighi, Shahram

    2015-01-01

    Background: The National Health Accounts keep track of all healthcare related activities from the beginning (i.e. resource provision), to the end (i.e. service provision). This study was conducted to address following questions: How is the Iranian health system funded? Who distribute the funds? For what services are the funds spent on?, What service providers receive the funds? Methods: The required study data were collected through a number of methods. The family health expenditure data was obtained through a cross sectional multistage (seasonal) survey; while library and field study was used to collect the registered data. The collected data fell into the following three categories: the household health expenditure (the sample size: 10200 urban households and 6800 rural households-four rounds of questioning), financial agents data, the medical universities financial performance data. Results: The total health expenditure of the Iranian households was 201,496,172 million Rials in 2008, which showed a 34.4% increase when compared to 2007. The share of the total health expenditure was 6.2% of the GDP. The share of the public sector showed a decreasing trend between 2003-2008 while the share of the private sector, of which 95.77% was paid by households, had an increasing trend within the same period. The percent of out of pocket expenditure was 53.79% of the total health expenditure. The total health expenditure per capita was US$ 284.00 based on the official US$ exchange rate and US$ 683.1 based on the international US$ exchange rate.( exchange rate: 1$=9988 Rial). Conclusion: The share of the public and private sectors in financing the health system was imbalanced and did not meet the international standards. The public share of the total health expenditures has increased in the recent years despite the 4th and 5th Development Plans. The inclusion of household health insurance fees and other service related expenses increases the public contribution to 73% of the

  15. 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.

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 21 CFR 21.70 - Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... and local government employees for use only in their work with the Food and Drug Administration, and... 21 Food and Drugs 1 2012-04-01 2012-04-01 false Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND...

  14. 21 CFR 21.70 - Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... and local government employees for use only in their work with the Food and Drug Administration, and... 21 Food and Drugs 1 2014-04-01 2014-04-01 false Disclosure and intra-agency use of records in Privacy Act Record Systems; no accounting required. 21.70 Section 21.70 Food and Drugs FOOD AND...

  15. Should Non-Cognitive Skills Be Included in School Accountability Systems? Preliminary Evidence from California's CORE Districts. Evidence Speaks Reports, Vol 1, #13

    ERIC Educational Resources Information Center

    West, Martin R.

    2016-01-01

    Evidence confirms that student skills other than academic achievement and ability predict a broad range of academic and life outcomes. This evidence, along with a new federal requirement that state accountability systems include an indicator of school quality or student success not based on test scores, has sparked interest in incorporating such…

  16. Ohio's Accountability System for Career Development: How Do We Know We Make a Difference? AACE Bonus Brief.

    ERIC Educational Resources Information Center

    Gahris, Cynthia

    In response to trends toward greater accountability expectations for educational programs, a study evaluated the success of the implementation of Ohio's Individual Career Plan (ICP). The ICP is a document initiated by students no later than grade 8 that helps to outline initial career goals and educational plans to reach those goals. A core…

  17. Results from a Field Trial of the Radio Frequency Based Cylinder Accountability and Tracking System at the Global Nuclear Fuel Americas Fuel Fabrication Facility

    SciTech Connect

    Fitzgerald, Peter; Laughter, Mark D; Martyn, Rose; Pickett, Chris A; Rowe, Nathan C; Younkin, James R; Shephard, Adam M

    2010-01-01

    The Cylinder Accountability and Tracking System (CATS) is a tool designed for use by the International Atomic Energy Agency (IAEA) to improve overall inspector efficiency through real-time unattended monitoring of cylinder movements, site specific rules-based event detection, and the capability to integrate many types of monitoring technologies. The system is based on the tracking of cylinder movements using (radio frequency) RF tags, and the collection of data, such as accountability weights, that can be associated with the cylinders. This presentation will cover the installation and evaluation of the CATS at the Global Nuclear Fuels (GNF) fuel fabrication facility in Wilmington, NC. This system was installed to evaluate its safeguards applicability, operational durability under operating conditions, and overall performance. An overview of the system design and elements specific to the GNF deployment will be presented along with lessons learned from the installation process and results from the field trial.

  18. 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

  19. Implementing New Methods of Laser Marking of Items in the Nuclear Material Control and Accountability System at SSC RF-IPPE: An Automated Laser Marking System

    SciTech Connect

    Regoushevsky, V I; Tambovtsev, S D; Dvukhsherstnov, V G; Efimenko, V F; Ilyantsev, A I; Russ III, G P

    2009-05-18

    For over ten years SSC RF-IPPE, together with the US DOE National Laboratories, has been working on implementing automated control and accountability methods for nuclear materials and other items. Initial efforts to use adhesive bar codes or ones printed (painted) onto metal revealed that these methods were inconvenient and lacked durability under operational conditions. For NM disk applications in critical stands, there is the additional requirement that labels not affect the neutron characteristics of the critical assembly. This is particularly true for the many stainless-steel clad disks containing highly enriched uranium (HEU) and plutonium that are used at SSC RF-IPPE for modeling nuclear power reactors. In search of an alternate method for labeling these disks, we tested several technological options, including laser marking and two-dimensional codes. As a result, the method of laser coloring was chosen in combination with Data Matrix ECC200 symbology. To implement laser marking procedures for the HEU disks and meet all the nuclear material (NM) handling standards and rules, IPPE staff, with U.S. technical and financial support, implemented an automated laser marking system; there are also specially developed procedures for NM movements during laser marking. For the laser marking station, a Zenith 10F system by Telesis Technologies (10 watt Ytterbium Fiber Laser and Merlin software) is used. The presentation includes a flowchart for the automated system and a list of specially developed procedures with comments. Among other things, approaches are discussed for human-factor considerations. To date, markings have been applied to numerous steel-clad HEU disks, and the work continues. In the future this method is expected to be applied to other MC&A items.

  20. 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)

  1. 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.

  2. 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…

  3. 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,…

  4. Embedded resource accounting for coupled natural-human systems: An application to water resource impacts of the western U.S. electrical energy trade

    NASA Astrophysics Data System (ADS)

    Ruddell, Benjamin L.; Adams, Elizabeth A.; Rushforth, Richard; Tidwell, Vincent C.

    2014-10-01

    In complex coupled natural-human systems (CNH), multitype networks link social, environmental, and economic systems with flows of matter, energy, information, and value. Embedded Resource Accounting (ERA) is a systems analysis framework that includes the indirect connections of a multitype CNH network. ERA is conditioned on perceived system boundaries, which may vary according to the accountant's point of view. Both direct and indirect impacts are implicit whenever two subnetworks interact in such a system; the ratio of two subnetworks' impacts is the embedded intensity. For trade in the services of water, this is understood as the indirect component of a water footprint, and as "virtual water" trade. ERA is a generalization of input-output, footprint, and substance flow methods, and is a type of life cycle analysis. This paper presents results for the water and electrical energy system in the western U.S. This system is dominated by California, which outsources the majority of its water footprint of electrical energy. Electricity trade increases total water consumption for electricity production in the western U.S. by 15% and shifts water use to water-stressed Colorado River Basin States. A systemic underaccounting for water footprints occurs because state-level processes discount a portion of the water footprint occurring outside of the state boundary.

  5. [Electronic data processing-assisted bookkeeping and accounting system at the Düsseldorf Institute of Forensic Medicine].

    PubMed

    Bonte, W; Bonte, I

    1989-01-01

    In 1985 we reported about the usefulness of a simple home computer (here: Commodore C 64) for scientific work. This paper will demonstrate, that such an instrument also can be an appropriate tool for the entire accountancy of a medicolegal institute. Presented were self-designed programs which deal with the following matters: complication of monthly performance reports, calculation of services for clinical care, typing of analytical results and brief interpretations, typing of liquidations, clearing of proceeds from written expertises and autopsies against administration and staff.

  6. 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…

  7. 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…

  8. 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

  9. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406 Cost accounting...

  10. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406 Cost accounting...

  11. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.406 Cost accounting...

  12. An Innovative Approach to Resident Scheduling: Use of a Point-Based System to Account for Resident Preferences

    PubMed Central

    Chow, Robert Tao-Ping; Tamhane, Shrikant; Zhang, Manling; Fisher, Lori-Ann; Yoon, Jenni; Sehgal, Sameep; Lumbres, Madel; Han, Ma Ai Thanda; Win, Tiffany

    2015-01-01

    Background The scheduling of residents for rotation assignments and on-call responsibilities is a time-consuming process that challenges the resources of residency programs. Assignment of schedules is traditionally done by chief residents or program administration with variable input from the residents involved. Intervention We introduced an innovative point-based scheduling system to increase transparency in the scheduling process, foster a sense of fairness and equality in scheduling, and increase resident ownership for making judicious scheduling choices. Methods We devised a point-based system in which each resident in our 40-member program was allocated an equal number of points. The residents assigned these points to their preferred choices of rotations. Residents were then surveyed anonymously on their perceptions of this new scheduling system and were asked to compare it with their traditional scheduling system. Results The schedule was successfully implemented, and it allowed residents to express their scheduling preferences using an innovative point-based approach. Residents were generally satisfied with the new system, would recommend it to other programs, and perceived a greater sense of involvement. However, resident satisfaction with the new system was not significantly greater compared with the previous approach to scheduling (P = .20). Chief residents expressed satisfaction with the new scheduling model. Conclusions Residents were equally satisfied with the traditional preference-based scheduling approach and the new point-based system. Chief residents' feedback on the new system reflected reduced stress and time commitment in the new point-based system. PMID:26457154

  13. Accounting for the effects of power system controllers and stability on power dispatch and electricity market prices

    NASA Astrophysics Data System (ADS)

    Kodsi, Sameh K. M.

    Recently, the widespread use of power system controllers, such as PSS and FACTS controllers, has led to the analysis of their effect on the overall stability of power systems. Many studies have been conducted to allocate FACTS controllers so that they achieve optimal power flow conditions in the context of Optimal Power Flow (OPF) analysis. However, these studies usually do not examine the effect of these controllers on the voltage and angle stability of the entire system, considering that the types of these controllers and their control signals, such as reactive power, current, or voltage, have significant effect on the entire system stability. Due to the recent transition from government controlled to deregulated electricity markets, the relationship between power system controllers and electricity markets has added a new dimension, as the effect of these controllers on the overall power system stability has to be seen from an economic point of view. Studying the effect of adding and tuning these controllers on the pricing of electricity within the context of electricity markets is a significant and novel research area. Specifically, the link among stability, FACTS controllers and electricity pricing should be appropriately studied and modelled. Consequently, in this thesis, the focus is on proposing and describing of a novel OPF technique which includes a new stability constraint. This technique is compared with respect to existent OPF techniques, demonstrating that it provides an appropriate modelling of system controllers, and thus a better understanding of their effects on system stability and energy pricing. The proposed OPF technique offers a new methodology for pricing the dynamic services provided by the system's controllers. Moreover, the new OPF technique can be used to develop a novel tuning methodology for PSS and FACTS controllers to optimize power dispatch and price levels, as guaranteeing an adequate level of system security. All tests and

  14. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... FAIRS-compliant system are described in the “Common Aviation Management Information Standard” (C-AMIS... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Do we need an automated... Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION...

  15. Birth of an Abstraction: A Dynamical Systems Account of the Discovery of an Elsewhere Principle in a Category Learning Task

    ERIC Educational Resources Information Center

    Tabor, Whitney; Cho, Pyeong W.; Dankowicz, Harry

    2013-01-01

    Human participants and recurrent ("connectionist") neural networks were both trained on a categorization system abstractly similar to natural language systems involving irregular ("strong") classes and a default class. Both the humans and the networks exhibited staged learning and a generalization pattern reminiscent of the…

  16. KrasMAS: Implementation of a nuclear material computerized accounting system at the Mining and Chemical Combine through the Russian/US cooperative MPC and A program

    SciTech Connect

    Dorofeev, K.V.; Zhidkov, V.V.; Martinez, B.J.; Perry, R.T.; Scott, S.C.

    1998-12-31

    The Russian/US Mining and Chemical Combine (Gorno-Kimichesky Kombinat, GKhK, also referred to as Krasnoyarsk-26) Material Protection, Control and Accounting (MPC and A) project was initiated in June 1996. A critical component of the ongoing cooperative MPC and A enhancements at the GKhK is the implementation of a computerized nuclear material control and accountability (MC and A) system. This system must meet the MC and A requirements of the GKhK by integrating the information generated by numerous existing and new MC and A components in place at the GKhK (e.g., scales, bar-code equipment, NDA measurement systems). During the first phase of this effort, the GKhK adapted CoreMAS (developed at Los Alamos National Laboratory) for use in the PuO{sub 2} storage facility. This included formulation of Web-based user interfaces for plant personnel, Russification of the existing user interface, and at the functional level, modification of the CoreMAS stored procedures. The modified system is referred to as KrasMAS and builds upon completed work on CoreMAS. Ongoing efforts include adding GKhK specific report forms and expanding the functionality of the system for implementation at the radiochemical processing and reactor plants of the GKhK. Collaborations with other Russian facilities for appropriate parts of these efforts will be pursued.

  17. A method for improving predictive modeling by taking into account lag time: Example of selenium bioaccumulation in a flowing system.

    PubMed

    Beckon, William N

    2016-07-01

    For bioaccumulative substances, efforts to predict concentrations in organisms at upper trophic levels, based on measurements of environmental exposure, have been confounded by the appreciable but hitherto unknown amount of time it may take for bioaccumulation to occur through various pathways and across several trophic transfers. The study summarized here demonstrates an objective method of estimating this lag time by testing a large array of potential lag times for selenium bioaccumulation, selecting the lag that provides the best regression between environmental exposure (concentration in ambient water) and concentration in the tissue of the target organism. Bioaccumulation lag is generally greater for organisms at higher trophic levels, reaching times of more than a year in piscivorous fish. Predictive modeling of bioaccumulation is improved appreciably by taking into account this lag. More generally, the method demonstrated here may improve the accuracy of predictive modeling in a wide variety of other cause-effect relationships in which lag time is substantial but inadequately known, in disciplines as diverse as climatology (e.g., the effect of greenhouse gases on sea levels) and economics (e.g., the effects of fiscal stimulus on employment).

  18. A method for improving predictive modeling by taking into account lag time: Example of selenium bioaccumulation in a flowing system.

    PubMed

    Beckon, William N

    2016-07-01

    For bioaccumulative substances, efforts to predict concentrations in organisms at upper trophic levels, based on measurements of environmental exposure, have been confounded by the appreciable but hitherto unknown amount of time it may take for bioaccumulation to occur through various pathways and across several trophic transfers. The study summarized here demonstrates an objective method of estimating this lag time by testing a large array of potential lag times for selenium bioaccumulation, selecting the lag that provides the best regression between environmental exposure (concentration in ambient water) and concentration in the tissue of the target organism. Bioaccumulation lag is generally greater for organisms at higher trophic levels, reaching times of more than a year in piscivorous fish. Predictive modeling of bioaccumulation is improved appreciably by taking into account this lag. More generally, the method demonstrated here may improve the accuracy of predictive modeling in a wide variety of other cause-effect relationships in which lag time is substantial but inadequately known, in disciplines as diverse as climatology (e.g., the effect of greenhouse gases on sea levels) and economics (e.g., the effects of fiscal stimulus on employment). PMID:27149556

  19. 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

  20. Cost accounting to determine prices: how well do prices reflect costs in the German DRG-system?

    PubMed

    Schreyögg, Jonas; Tiemann, Oliver; Busse, Reinhard

    2006-08-01

    Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, reflect the actual costs incurred by hospitals for their respective services. We reveal that a "compression" of DRG cost weights occurs, and that the data sample used to calculate cost weights is lacking in terms of its representativeness. Although cost data accuracy has improved over the last few years there are still a number of challenges that need to be addressed.