Sample records for accountability systems including

  1. 48 CFR 970.3270 - Standard financial management clauses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... management and operating contracts with integrated accounting systems. (iv) The contracting officer shall... accounting systems. (2) 970.5232-3, Accounts, records, and inspection. If the contract includes the clause at... systems: (1) 970.5232-7, Financial management system. (2) 970.5232-8, Integrated accounting. (c) Any...

  2. 78 FR 52197 - Office of the Assistant Secretary for Financial Resources, Statement of Organization, Functions...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-22

    ... accordance with policy for the consistent development and implementation of accounting systems; (3) Monitors the accounting center, OPDIV, and Department's financial system change management to ensure accounting... systems, including the three major core accounting systems (the Healthcare Integrated General Ledger...

  3. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... management policy including accounting principles and standards for the agency and provides policy guidance... accounting and financial management system, including an accounting system, and financial reporting and... 10 Energy 1 2010-01-01 2010-01-01 false Office of the Chief Financial Officer. 1.31 Section 1.31...

  4. 40 CFR 73.71 - Bidding.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... Where the bidder holds no Allowance Tracking System account, a New Account/New Authorized Account Representative Form must accompany the bid. New account information shall include at a minimum: Name, address...) Allowance Tracking System account number; (4) Whether the bidder is willing to purchase fewer allowances...

  5. 20 CFR 641.856 - What functions and activities constitute administrative costs?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., including: (i) Accounting, budgeting, financial, and cash management functions; (ii) Procurement and... management, accounting, and payroll systems) including the purchase, systems development, and operating costs of such systems and; (6) Costs of technical assistance, professional organization membership dues...

  6. 20 CFR 641.856 - What functions and activities constitute administrative costs?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., including: (i) Accounting, budgeting, financial, and cash management functions; (ii) Procurement and... management, accounting, and payroll systems) including the purchase, systems development, and operating costs of such systems and; (6) Costs of technical assistance, professional organization membership dues...

  7. 20 CFR 641.856 - What functions and activities constitute administrative costs?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., including: (i) Accounting, budgeting, financial, and cash management functions; (ii) Procurement and... management, accounting, and payroll systems) including the purchase, systems development, and operating costs of such systems and; (6) Costs of technical assistance, professional organization membership dues...

  8. 20 CFR 641.856 - What functions and activities constitute administrative costs?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., including: (i) Accounting, budgeting, financial, and cash management functions; (ii) Procurement and... management, accounting, and payroll systems) including the purchase, systems development, and operating costs of such systems and; (6) Costs of technical assistance, professional organization membership dues...

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

    ERIC Educational Resources Information Center

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

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

  10. Conceptual and Empirical Differences among Various Value-Added Models for Accountability

    ERIC Educational Resources Information Center

    Timmermans, Anneke C.; Doolaard, Simone; de Wolf, Inge

    2011-01-01

    Accountability systems in education generally include indicators of student performance. However, these indicators often differ considerably among the various systems. More and more countries try to include value-added measures, mainly because they do not want to hold schools accountable for differences in their initial intake of students. This…

  11. 47 CFR 32.2311 - Station apparatus.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., Operator systems, or Account 2341, Large Private Branch Exchanges, as appropriate. (e) Station apparatus... from this account and included in Account 1220, Inventories. (h) Embedded CPE is that equipment or...

  12. 47 CFR 32.2311 - Station apparatus.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., Operator systems, or Account 2341, Large Private Branch Exchanges, as appropriate. (e) Station apparatus... from this account and included in Account 1220, Inventories. (h) Embedded CPE is that equipment or...

  13. 47 CFR 32.2311 - Station apparatus.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., Operator systems, or Account 2341, Large Private Branch Exchanges, as appropriate. (e) Station apparatus... from this account and included in Account 1220, Inventories. (h) Embedded CPE is that equipment or...

  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... NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.52 NOX Allowance Tracking System... Tracking System account, all submissions to the Administrator pertaining to the account, including, but not...

  15. 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... NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.52 NOX Allowance Tracking System... Tracking System account, all submissions to the Administrator pertaining to the account, including, but not...

  16. A Review of the Factors Associated with the Adoption of Accounting Information Systems in Gulf Countries.

    PubMed

    Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

    2017-01-01

    This review attempts to elucidate the significance of accounting information systems within healthcare settings in the Gulf regions. Information and communication technologies (ICT) has provided accounting system the ability to help an organization use and develop computerized systems to record and track financial transactions. Accounting information systems, if well implemented, can permit healthcare sectors in the Gulf regions to produce reports that can support the decision making process. Additional abilities of an accounting information systems include faster processing, enriched accuracy, amplified functionality, and improved external reporting. Training of hospital staff can help in enhancing the use of accounting information systems in gulf hospitals.

  17. 40 CFR 60.4152 - Responsibilities of Hg authorized account representative.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... and Compliance Times for Coal-Fired Electric Steam Generating Units Hg Allowance Tracking System § 60... Allowance Tracking System account, all submissions to the Administrator pertaining to the account, including...

  18. 78 FR 77557 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-24

    ..., including controls for maintaining the confidentiality of borrower information. The system of internal... develop and implement an effective system of internal controls over the central data repository to ensure..., and maintain an effective system of internal controls over the data included in the report of accounts...

  19. 77 FR 15033 - Privacy Act Systems of Records; APHIS Veterinary Services User Fee System

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-14

    ... UFS tracks the accuracy of expenditures and collections transactions of credit accounts. Information obtained in the credit account application is entered into the Foundation Financial Information System... information about the user's credit account, including charges and payments made, date(s) and type of service...

  20. Detailed requirements document for the Interactive Financial Management System (IFMS), volume 1

    NASA Technical Reports Server (NTRS)

    Dodson, D. B.

    1975-01-01

    The detailed requirements for phase 1 (online fund control, subauthorization accounting, and accounts receivable functional capabilities) of the Interactive Financial Management System (IFMS) are described. This includes information on the following: systems requirements, performance requirements, test requirements, and production implementation. Most of the work is centered on systems requirements, and includes discussions on the following processes: resources authority, allotment, primary work authorization, reimbursable order acceptance, purchase request, obligation, cost accrual, cost distribution, disbursement, subauthorization performance, travel, accounts receivable, payroll, property, edit table maintenance, end-of-year, backup input. Other subjects covered include: external systems interfaces, general inquiries, general report requirements, communication requirements, and miscellaneous. Subjects covered under performance requirements include: response time, processing volumes, system reliability, and accuracy. Under test requirements come test data sources, general test approach, and acceptance criteria. Under production implementation come data base establishment, operational stages, and operational requirements.

  1. 40 CFR 74.50 - Deducting opt-in source allowances from ATS accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE OPT-INS Allowance Tracking and Transfer and End of Year... any Allowance Tracking System accounts in which they are held, the allowances in an amount specified... any Allowance Tracking System Account other than the account of the source that includes opt-in source...

  2. Understanding Internal Accountability in Nigeria’s Routine Immunization System: Perspectives From Government Officials at the National, State, and Local Levels

    PubMed Central

    Erchick, Daniel J.; George, Asha S.; Umeh, Chukwunonso; Wonodi, Chizoba

    2017-01-01

    Background: Routine immunization coverage in Nigeria has remained low, and studies have identified a lack of accountability as a barrier to high performance in the immunization system. Accountability lies at the heart of various health systems strengthening efforts recently launched in Nigeria, including those related to immunization. Our aim was to understand the views of health officials on the accountability challenges hindering immunization service delivery at various levels of government. Methods: A semi-structured questionnaire was used to interview immunization and primary healthcare (PHC) officials from national, state, local, and health facility levels in Niger State in north central Nigeria. Individuals were selected to represent a range of roles and responsibilities in the immunization system. The questionnaire explored concepts related to internal accountability using a framework that organizes accountability into three axes based upon how they drive change in the health system. Results: Respondents highlighted accountability challenges across multiple components of the immunization system, including vaccine availability, financing, logistics, human resources, and data management. A major focus was the lack of clear roles and responsibilities both within institutions and between levels of government. Delays in funding, especially at lower levels of government, disrupted service delivery. Supervision occurred less frequently than necessary, and the limited decision space of managers prevented problems from being resolved. Motivation was affected by the inability of officials to fulfill their responsibilities. Officials posited numerous suggestions to improve accountability, including clarifying roles and responsibilities, ensuring timely release of funding, and formalizing processes for supervision, problem solving, and data reporting. Conclusion: Weak accountability presents a significant barrier to performance of the routine immunization system and high immunization coverage in Nigeria. As one stakeholder in ensuring the performance of health systems, routine immunization officials reveal critical areas that need to be prioritized if emerging interventions to improve accountability in routine immunization are to have an effect. PMID:28812836

  3. 47 CFR 32.2690 - Intangibles.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... purpose computer software and for network software. Subsidiary records for this account shall also include..., not including software, having a life of one year or less shall be charged directly to Account 6564...

  4. Evaluation of Uniform Cost Accounting System to Fully Capture Depot Level Repair Costs.

    DTIC Science & Technology

    1985-12-01

    RD-RI65 522 EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY i/I CAPTURE DEPOT LEVEL REPAIR COSTS (U) NAVAL POSTGRADUATE SCHOOL MONTEREY CA D R...8217.LECTE B ,- THESIS EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM 0TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS Jby __jDavid Richmond O’Brien lj,,, December...Include Security Classification) EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS 12 PERSONAL AUTHOR(S) O’Brien- David

  5. 48 CFR 970.5232-8 - Integrated accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...

  6. 48 CFR 970.5232-8 - Integrated accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...

  7. 48 CFR 970.5232-8 - Integrated accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...

  8. 48 CFR 970.5232-8 - Integrated accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b... are required for use under this contract. The Contractor's financial management system shall include...

  9. Using Chronic Absence in a Multi-Metric Accountability System. Policy Memo 16-1

    ERIC Educational Resources Information Center

    Hough, Heather

    2016-01-01

    With the passage of the Every Student Succeeds Act (ESSA) of 2015, California must integrate additional measures of student and school performance into the state-wide accountability system. To support the conversation as policymakers consider if/how to include chronic absenteeism data in the state's accountability system, PACE has conducted an…

  10. Studies and research concerning BNFP: computerized nuclear materials control and accounting system development evaluation report, FY 1978

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Crawford, J M; Ehinger, M H; Joseph, C

    1978-10-01

    Development work on a computerized system for nuclear materials control and accounting in a nuclear fuel reprocessing plant is described and evaluated. Hardware and software were installed and tested to demonstrate key measurement, measurement control, and accounting requirements at accountability input/output points using natural uranium. The demonstration included a remote data acquisition system which interfaces process and special instrumentation to a cenral processing unit.

  11. What Writing Skills Should Accounting Students Be Taught?

    ERIC Educational Resources Information Center

    Smith, Douglas C.; Nelson, Sandra J.; Moncada, Susan M.

    1998-01-01

    Responses from 150 public accountants and 108 management accountants identified communication skills needed in accounting. Top writing skills areas included working papers, memoranda, business letters, instructions and procedures, and systems documentation. (SK)

  12. 45 CFR 2508.11 - How shall offices maintaining a system of records be accountable for those records to prevent...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... (2) Such accounting shall contain the name and address of the person or agency to whom the disclosure was made. (3) The accounting shall be maintained in accordance with a system of records approved by...) The accounting shall reference any justification or basis upon which any release was made including...

  13. The role of employee flexible spending accounts in health care financing.

    PubMed

    Schweitzer, M; Asch, D A

    1996-08-01

    Employee flexible spending accounts for health care represent one component of the current health care financing system that merits serious reform. These accounts create a system of undesirable incentives, force employees and employers to take complicated gambles, reduce tax revenues, and fail to meet their purported policy objectives. This paper describes shortcomings in these accounts from both a theoretical and an empirical perspective. Some proposed alternatives; including medical spending accounts and zero balance accounts, resolve many of these concerns but not all of them.

  14. 40 CFR 73.82 - Application for allowances from reserve program.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... or Phase II unit by including in the application the name and Allowance Tracking System account... consistent and integrated basis; (iv) takes into account necessary features for system operation such as diversity, reliability, dispatchability, and other factors of risk; (v) may take into account other factors...

  15. 2014-15 System Accountability Report. Appendix: Data Tables

    ERIC Educational Resources Information Center

    Board of Governors, State University System of Florida, 2016

    2016-01-01

    This system accountability report provides the Data Tables that are appended to the 2014-2015 accountability report. The data tables include detailed statistical information presented in a tabular format on the following subject matter: (1) Financial Resources; (2) Personnel; (3) Enrollment; (4) Undergraduate Education; (5) Graduate Education; and…

  16. Understanding Internal Accountability in Nigeria's Routine Immunization System: Perspectives From Government Officials at the National, State, and Local Levels.

    PubMed

    Erchick, Daniel J; George, Asha S; Umeh, Chukwunonso; Wonodi, Chizoba

    2016-12-10

    Routine immunization coverage in Nigeria has remained low, and studies have identified a lack of accountability as a barrier to high performance in the immunization system. Accountability lies at the heart of various health systems strengthening efforts recently launched in Nigeria, including those related to immunization. Our aim was to understand the views of health officials on the accountability challenges hindering immunization service delivery at various levels of government. A semi-structured questionnaire was used to interview immunization and primary healthcare (PHC) officials from national, state, local, and health facility levels in Niger State in north central Nigeria. Individuals were selected to represent a range of roles and responsibilities in the immunization system. The questionnaire explored concepts related to internal accountability using a framework that organizes accountability into three axes based upon how they drive change in the health system. Respondents highlighted accountability challenges across multiple components of the immunization system, including vaccine availability, financing, logistics, human resources, and data management. A major focus was the lack of clear roles and responsibilities both within institutions and between levels of government. Delays in funding, especially at lower levels of government, disrupted service delivery. Supervision occurred less frequently than necessary, and the limited decision space of managers prevented problems from being resolved. Motivation was affected by the inability of officials to fulfill their responsibilities. Officials posited numerous suggestions to improve accountability, including clarifying roles and responsibilities, ensuring timely release of funding, and formalizing processes for supervision, problem solving, and data reporting. Weak accountability presents a significant barrier to performance of the routine immunization system and high immunization coverage in Nigeria. As one stakeholder in ensuring the performance of health systems, routine immunization officials reveal critical areas that need to be prioritized if emerging interventions to improve accountability in routine immunization are to have an effect. © 2017 The Author(s); Published by Kerman University of Medical Sciences. This is an open-access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

  17. 47 CFR 32.6231 - Radio systems expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Radio systems expense. 32.6231 Section 32.6231... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6231 Radio systems expense. This account shall include expenses associated with radio systems. [51 FR 43499, Dec. 2, 1986, as...

  18. 47 CFR 64.1320 - Payphone call tracking system audits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Certified Public Accountants, to determine whether the call tracking system accurately tracks payphone calls... Certified Public Accountants for attestation engagements, the System Audit Report shall consist of: (1) The... the payphone service provider for inspection any documents, including working papers, underlying the...

  19. 47 CFR 64.1320 - Payphone call tracking system audits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Certified Public Accountants, to determine whether the call tracking system accurately tracks payphone calls... Certified Public Accountants for attestation engagements, the System Audit Report shall consist of: (1) The... the payphone service provider for inspection any documents, including working papers, underlying the...

  20. 47 CFR 64.1320 - Payphone call tracking system audits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Certified Public Accountants, to determine whether the call tracking system accurately tracks payphone calls... Certified Public Accountants for attestation engagements, the System Audit Report shall consist of: (1) The... the payphone service provider for inspection any documents, including working papers, underlying the...

  1. 47 CFR 64.1320 - Payphone call tracking system audits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Certified Public Accountants, to determine whether the call tracking system accurately tracks payphone calls... Certified Public Accountants for attestation engagements, the System Audit Report shall consist of: (1) The... the payphone service provider for inspection any documents, including working papers, underlying the...

  2. 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,…

  3. 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…

  4. 77 FR 63329 - Agency Information Collection Activities: Submitted for Office of Management and Budget Review...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-16

    ... into the ONRR financial accounting system that includes royalty, rental, bonus, and other payment information; sales volumes and values; and other royalty values. ONRR uses the accounting system to compare... ICR to ensure that companies properly pay royalties based on accurate production accounting on oil...

  5. 47 CFR 32.6720 - General and administrative.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Account 6611, Product management and sales); and (5) Administering investor relations. (e) Performing... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6720 General and administrative. This account shall include costs incurred in the provision of general and...

  6. 18 CFR 367.3980 - Account 398, Miscellaneous equipment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... service company's operations that are not included in any other account of this system of accounts. (b... equipment. (3) Employees' recreation equipment. (4) Radios. (5) Restaurant equipment. (6) Soda fountains. (7...

  7. 47 CFR 32.4520 - Additional paid-in capital.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4520... includable in Account 4510, Capital Stock, unless such difference results in a debit balance for that class...

  8. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance...

  9. Design of an interactive accounting tutor. M.S. Thesis

    NASA Technical Reports Server (NTRS)

    Macko, J.

    1970-01-01

    A project to design an interactive program to teach accounting techniques is described. The four major goals of the project are discussed and a review of the literature on teaching machines and computer-assisted-instruction is included. The system is implemented on the CTSS time sharing system at M.I.T. and uses an ARDS graphic display. The software design of the system is described in detail. A typical session with the tutor is also described. Appendices include complete system documentation.

  10. 47 CFR 32.5083 - Special access revenue.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... (a) This account shall include all federally and state tariffed charges assessed for other than end user or switched access charges referred to in Account 5081, End user revenue, and Account 5082... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS...

  11. Acute care hospitals' accountability to provincial funders.

    PubMed

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

    2014-09-01

    Ontario's acute care hospitals are subject to a number of tools, including legislation and performance measurement for fiscal accountability and accountability for quality. Examination of accountability documents used in Ontario at the government, regional and acute care hospital levels reveals three trends: (a) the number of performance measures being used in the acute care hospital sector has increased significantly; (b) the focus of the health system has expanded from accountability for funding and service volumes to include accountability for quality and patient safety; and (c) the accountability requirements are misaligned at the different levels. These trends may affect the success of the accountability approach currently being used. Copyright © 2014 Longwoods Publishing.

  12. Left behind by Design: Proficiency Counts and Test-Based Accountability. Working Paper

    ERIC Educational Resources Information Center

    Neal, Derek; Schanzenbach, Diane Whitmore

    2009-01-01

    Many test-based accountability systems, including the No Child Left Behind Act of 2001 (NCLB), place great weight on the numbers of students who score at or above specified proficiency levels in various subjects. Accountability systems based on these metrics often provide incentives for teachers and principals to target children near current…

  13. Left behind By Design: Proficiency Counts and Test-Based Accountability. NBER Working Paper No. 13293

    ERIC Educational Resources Information Center

    Neal, Derek; Schanzenbach, Diane Whitmore

    2007-01-01

    Many test-based accountability systems, including the No Child Left Behind Act of 2001 (NCLB), place great weight on the numbers of students who score at or above specified proficiency levels in various subjects. Accountability systems based on these metrics often provide incentives for teachers and principals to target children near current…

  14. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...

  15. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...

  16. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...

  17. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for System... description of the proposed departure; (2) The specific accounting journal entries that will be used including...

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

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    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)

  19. 7 CFR 1767.15 - General instructions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767... facts relevant thereto. (3) The books and records referred to herein include not only accounting records... operating statements directly from such records at the end of each accounting period according to the...

  20. 48 CFR 9904.409-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.409-50 Section 9904.409-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409-50 Techniques for application. (a) Determination of... of consumption of services in the cost accounting periods included in such life. In selecting service...

  1. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... demonstration must include a statement issued by a Certified Public Accountant (CPA) stating that the accounting... inches. (v) Nominal spacing adjustment and colored paper are allowed. (g) Farm Labor Housing. Borrowers...

  2. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... demonstration must include a statement issued by a Certified Public Accountant (CPA) stating that the accounting... inches. (v) Nominal spacing adjustment and colored paper are allowed. (g) Farm Labor Housing. Borrowers...

  3. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... demonstration must include a statement issued by a Certified Public Accountant (CPA) stating that the accounting... inches. (v) Nominal spacing adjustment and colored paper are allowed. (g) Farm Labor Housing. Borrowers...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... demonstration must include a statement issued by a Certified Public Accountant (CPA) stating that the accounting... inches. (v) Nominal spacing adjustment and colored paper are allowed. (g) Farm Labor Housing. Borrowers...

  5. 18 CFR 367.4040 - Account 404, Amortization of limited-term property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... applicable to amounts included in the service company property accounts for limited-term franchises, licenses...

  6. Library Labor Cost Accounting System.

    ERIC Educational Resources Information Center

    Du Bois, Dan

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

  7. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...

  8. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...

  10. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... complied with; (ii) The accounting system and cost data are reliable; (iii) Risk of misallocations and... management decisions, and may include subsystems for specific areas such as indirect and other direct costs... rely upon information produced by the system that is needed for management purposes. (b) General. The...

  11. 48 CFR 9904.412-50 - Techniques for application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... 9904.412-50 Section 9904.412-50 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.412-50 Techniques for application. (a) Components of... identified part of the pension cost of a cost accounting period and shall be included in equal annual...

  12. 75 FR 5351 - Proposed Revisions to Accounting Guide for LSC Recipients

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-02

    ... elements of an adequate accounting and financial reporting system, including the use of specific internal... checklist of accounting procedures and internal controls. The proposed revisions update the checklist to... accounting procedures and internal controls to reflect current best practices; (7) updated and new references...

  13. 75 FR 42786 - Accounting Guide for LSC Recipients (2010 Edition)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-22

    ... adequate accounting and financial reporting system, including the use of specific internal controls and... the Accounting Procedures and Internal Control Checklist in Appendix VII. Sections G2, G3, and M of... the responsibilities of a recipient to maintain adequate accounting records and internal control...

  14. 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…

  15. 7 CFR 2.28 - Chief Financial Officer.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... on internal accounting and administrative control systems submitted to the President and the Congress... system for the Department and component agencies, including financial reporting and internal controls... and for the development and reporting of cost information, the integration of accounting and budgeting...

  16. CLAIM (CLinical Accounting InforMation)--an XML-based data exchange standard for connecting electronic medical record systems to patient accounting systems.

    PubMed

    Guo, Jinqiu; Takada, Akira; Tanaka, Koji; Sato, Junzo; Suzuki, Muneou; Takahashi, Kiwamu; Daimon, Hiroyuki; Suzuki, Toshiaki; Nakashima, Yusei; Araki, Kenji; Yoshihara, Hiroyuki

    2005-08-01

    With the evolving and diverse electronic medical record (EMR) systems, there appears to be an ever greater need to link EMR systems and patient accounting systems with a standardized data exchange format. To this end, the CLinical Accounting InforMation (CLAIM) data exchange standard was developed. CLAIM is subordinate to the Medical Markup Language (MML) standard, which allows the exchange of medical data among different medical institutions. CLAIM uses eXtensible Markup Language (XML) as a meta-language. The current version, 2.1, inherited the basic structure of MML 2.x and contains two modules including information related to registration, appointment, procedure and charging. CLAIM 2.1 was implemented successfully in Japan in 2001. Consequently, it was confirmed that CLAIM could be used as an effective data exchange format between EMR systems and patient accounting systems.

  17. 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.

  18. Greenhouse gas accounting and waste management.

    PubMed

    Gentil, Emmanuel; Christensen, Thomas H; Aoustin, Emmanuelle

    2009-11-01

    Accounting of emissions of greenhouse gas (GHG) is a major focus within waste management. This paper analyses and compares the four main types of GHG accounting in waste management including their special features and approaches: the national accounting, with reference to the Intergovernmental Panel on Climate Change (IPCC), the corporate level, as part of the annual reporting on environmental issues and social responsibility, life-cycle assessment (LCA), as an environmental basis for assessing waste management systems and technologies, and finally, the carbon trading methodology, and more specifically, the clean development mechanism (CDM) methodology, introduced to support cost-effective reduction in GHG emissions. These types of GHG accounting, in principle, have a common starting point in technical data on GHG emissions from specific waste technologies and plants, but the limited availability of data and, moreover, the different scopes of the accounting lead to many ways of quantifying emissions and producing the accounts. The importance of transparency in GHG accounting is emphasised regarding waste type, waste composition, time period considered, GHGs included, global warming potential (GWP) assigned to the GHGs, counting of biogenic carbon dioxide, choice of system boundaries, interactions with the energy system, and generic emissions factors. In order to enhance transparency and consistency, a format called the upstream-operating-downstream framework (UOD) is proposed for reporting basic technology-related data regarding GHG issues including a clear distinction between direct emissions from waste management technologies, indirect upstream (use of energy and materials) and indirect downstream (production of energy, delivery of secondary materials) activities.

  19. Reflections on a Seminal Force in International Accounting

    ERIC Educational Resources Information Center

    Cascini, Karen T.

    2007-01-01

    Accounting is a manifestation of several important environmental factors within a country, including economic, educational and political, and, as such, is evolutionary in accordance with those changing social structures. Because of the major impact that international accounting has had on countries' internal accounting systems, it is important to…

  20. 78 FR 48632 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-09

    ... the confidentiality of borrower information. The system of internal controls, at a minimum, must... and maintain an effective system of internal controls over the data included in the report of accounts... system of internal controls, at a minimum, must comply with the requirements of applicable Farm Credit...

  1. 48 CFR 9901.302 - Authority.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Section 9901.302 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL...) The Cost Accounting Standards Board (hereinafter referred to as the “Board”) is established by and..., promulgate, amend, and rescind cost accounting standards and regulations, including interpretations thereof...

  2. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... planning, budgeting, and performance management process; (f) Develops and maintains an integrated agency accounting and financial management system, including an accounting system, and financial reporting and...— (a) Oversees all financial management activities relating to NRC's programs and operations and...

  3. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... planning, budgeting, and performance management process; (f) Develops and maintains an integrated agency accounting and financial management system, including an accounting system, and financial reporting and...— (a) Oversees all financial management activities relating to NRC's programs and operations and...

  4. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... planning, budgeting, and performance management process; (f) Develops and maintains an integrated agency accounting and financial management system, including an accounting system, and financial reporting and...— (a) Oversees all financial management activities relating to NRC's programs and operations and...

  5. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... planning, budgeting, and performance management process; (f) Develops and maintains an integrated agency accounting and financial management system, including an accounting system, and financial reporting and...— (a) Oversees all financial management activities relating to NRC's programs and operations and...

  6. LEVEL OF ACCOUNTS AND RECORDS IN RELATION TO BUSINESS AND PERSONAL CHARACTERISTICS OF FARMERS IN AGRICULTURAL EDUCATION.

    ERIC Educational Resources Information Center

    COOK, JAMES L.

    THE PURPOSES OF THE STUDY WERE TO (1) EVALUATE THREE LEVELS OF FARM ACCOUNTS SYSTEMS, (2) DETERMINE IF SELECTED SYSTEMS COULD BE CHANGED, EXPANDED, OR SUPPLEMENTED TO INCLUDE DATA NECESSARY FOR ANALYSIS AND PLANNING, (3) DISCOVER RELATIONSHIPS AMONG GROUPS OF FARMERS BY LEVEL OF ACCOUNTS AND RECORDS WHEN TESTED BY SEVERAL MEASURES OF THE FARMER,…

  7. 34 CFR 300.162 - Supplementation of State, local, and other Federal funds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accounting system that includes an audit trail of the expenditure of funds paid to a State under this part. Separate bank accounts are not required. (See 34 CFR 76.702 (Fiscal control and fund accounting procedures...

  8. 48 CFR 9904.410-60 - Illustrations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 9904.410-60 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.410-60 Illustrations. (a) Business Unit A has been including the...

  9. 47 CFR 32.2007 - Goodwill.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... account shall include any portion of the plant purchase price that cannot be assigned to specifically... basis over the remaining life of the acquired plant, not to exceed 40 years. (b) The amounts included in...

  10. 47 CFR 32.2007 - Goodwill.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... account shall include any portion of the plant purchase price that cannot be assigned to specifically... basis over the remaining life of the acquired plant, not to exceed 40 years. (b) The amounts included in...

  11. High-Stakes Accountability and Contextual Effects: An Empirical Study of the Fairness Issue.

    ERIC Educational Resources Information Center

    Reeves, Edward B.

    2000-01-01

    Studied whether high-stakes accountability measures are fair to all school systems despite disparities of wealth, community mores, and geographic location using data from Kentucky school districts including grade-level accountability data. Results help alleviate concerns about bias when using within-district gains to decide accountability, but…

  12. 36 CFR 1202.66 - How does NARA keep account of disclosures?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...(a) and (b)), NARA keeps an accurate accounting of each disclosure and retains it for 5 years after the disclosure or for the life of the record, whichever is longer. The accounting includes the: (1... or agency to which the disclosure is made. (b) The system manager also maintains with the accounting...

  13. 18 CFR 367.1070 - Account 107, Construction work in progress.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1070 Account 107, Construction work in progress. (a... research, development, and demonstration projects for construction of facilities are to be included in a...

  14. 46 CFR 403.300 - Financial reporting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Financial reporting requirements. 403.300 Section 403... UNIFORM ACCOUNTING SYSTEM Reporting Requirements § 403.300 Financial reporting requirements. (a) General: (1) The financial statements shall list each active account, including subsidiary accounts. (2) The...

  15. 48 CFR 32.503-6 - Suspension or reduction of payments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... shall— (i) Act fairly and reasonably; (ii) Base decisions on substantial evidence; and (iii) Document... the contract. This includes the requirement to maintain an efficient and reliable accounting system... associated with the unacceptable portion of the contractor's accounting system shall be suspended) until the...

  16. Short-Term File Reference Patterns in a UNIX Environment,

    DTIC Science & Technology

    1986-03-01

    accounts mentioned ahose. This includes major administrative and status files (for example, /etc/ passwd ), system libraries, system include files and so on...34 files are those appearing in / and /etc. Examples are /vmunix (the bootable kernel image) and /etc/ passwd (passwords and other information on accounts...as /etc/ passwd ). The small size of opened files (55% are under 1024 bytes, a common block transfer size, and 75% are under 4096 bytes) suggests that

  17. The Impact of New Technology on Accounting Education.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    The introduction of computers in the Department of Accounting and Finance at Manchester University is described. General background outlining the increasing need for microcomputers in the accounting curriculum (including financial modelling tools and decision support systems such as linear programming, statistical packages, and simulation) is…

  18. Alternatives to Accountability: Stool Pigeon Versus Servant and Soulmate.

    ERIC Educational Resources Information Center

    O'Reilly, Robert P.; Gorth, William P.

    The visible claims of the current accountability movement are examined critically, and an alternative philosophy and a developing system are offered. Areas examined include the psychological implications of accountability philosophies for teaching staff, certain educational measurement problems, and the availability or adequacy of operating…

  19. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include the balance of income tax expense related to noncurrent items from regulated operations which have...

  20. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which has...

  1. Development of Spreadsheet-Based Integrated Transaction Processing Systems and Financial Reporting Systems

    NASA Astrophysics Data System (ADS)

    Ariana, I. M.; Bagiada, I. M.

    2018-01-01

    Development of spreadsheet-based integrated transaction processing systems and financial reporting systems is intended to optimize the capabilities of spreadsheet in accounting data processing. The purpose of this study are: 1) to describe the spreadsheet-based integrated transaction processing systems and financial reporting systems; 2) to test its technical and operational feasibility. This study type is research and development. The main steps of study are: 1) needs analysis (need assessment); 2) developing spreadsheet-based integrated transaction processing systems and financial reporting systems; and 3) testing the feasibility of spreadsheet-based integrated transaction processing systems and financial reporting systems. The technical feasibility include the ability of hardware and operating systems to respond the application of accounting, simplicity and ease of use. Operational feasibility include the ability of users using accounting applications, the ability of accounting applications to produce information, and control applications of the accounting applications. The instrument used to assess the technical and operational feasibility of the systems is the expert perception questionnaire. The instrument uses 4 Likert scale, from 1 (strongly disagree) to 4 (strongly agree). Data were analyzed using percentage analysis by comparing the number of answers within one (1) item by the number of ideal answer within one (1) item. Spreadsheet-based integrated transaction processing systems and financial reporting systems integrate sales, purchases, and cash transaction processing systems to produce financial reports (statement of profit or loss and other comprehensive income, statement of changes in equity, statement of financial position, and statement of cash flows) and other reports. Spreadsheet-based integrated transaction processing systems and financial reporting systems is feasible from the technical aspects (87.50%) and operational aspects (84.17%).

  2. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC.... (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

  3. Taking Teacher Responsibility into Account(ability): Explicating Its Multiple Components and Theoretical Status

    ERIC Educational Resources Information Center

    Lauermann, Fani; Karabenick, Stuart A.

    2011-01-01

    Accountability systems have important implications for schooling. Missing from discussions about their implementation, however, are ways they affect teacher responsibility. Responsibility has been insufficiently explicated in the education literature, including its impact on teacher motivation, emotion, and behavior. We propose that a…

  4. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4350 Net noncurrent deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense (Federal, state, and local) that has been deferred to later...

  5. 75 FR 36089 - Payment System Risk Policy; Daylight Overdraft Posting Rules

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-24

    ... and includes only Accounts Receivable Entry (ARC), Back Office Conversion Entry (BOC), Point-of... account balance and daylight overdraft balance in Account Management Information (AMI), which is a service... under the authority delegated to the Board by the Office of Management and Budget. No collections of...

  6. 4 CFR 5.2 - Grade and pay retention.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Grade and pay retention. 5.2 Section 5.2 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM COMPENSATION § 5.2 Grade and pay retention. (a) Change of... employee's position for all purposes (including pay and pay administration, retirement, life insurance and...

  7. 18 CFR 260.200 - Original cost statement of utility property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accordance with the Uniform System of Accounts, including, under appropriate descriptive headings, any... Statement G showing a comparative balance sheet reflecting the accounts and amounts appearing in the books...

  8. 18 CFR 260.200 - Original cost statement of utility property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accordance with the Uniform System of Accounts, including, under appropriate descriptive headings, any... Statement G showing a comparative balance sheet reflecting the accounts and amounts appearing in the books...

  9. 18 CFR 260.200 - Original cost statement of utility property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accordance with the Uniform System of Accounts, including, under appropriate descriptive headings, any... Statement G showing a comparative balance sheet reflecting the accounts and amounts appearing in the books...

  10. 18 CFR 260.200 - Original cost statement of utility property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accordance with the Uniform System of Accounts, including, under appropriate descriptive headings, any... Statement G showing a comparative balance sheet reflecting the accounts and amounts appearing in the books...

  11. 18 CFR 260.200 - Original cost statement of utility property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accordance with the Uniform System of Accounts, including, under appropriate descriptive headings, any... Statement G showing a comparative balance sheet reflecting the accounts and amounts appearing in the books...

  12. Bell Laboratories Book Acquisition, Accounting and Cataloging System (BELLTIP).

    ERIC Educational Resources Information Center

    Sipfle, William K.

    BELLTIP is an on-line library processing system concerned with book acquisitions, cataloging, and financial accounting for a newwork of 26 technical libraries. At its center is an interactively updated and queried set of files concerned with all items currently in process. Principal products include all purchase orders, claims, and cancellations;…

  13. 18 CFR 141.100 - Original cost statement of utility property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... reclassification in accordance with the Uniform System of Accounts, including, under a descriptive heading, any... comparative balance sheet showing the accounts and amounts appearing in the books before the adjusting entries...

  14. 18 CFR 141.100 - Original cost statement of utility property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... reclassification in accordance with the Uniform System of Accounts, including, under a descriptive heading, any... comparative balance sheet showing the accounts and amounts appearing in the books before the adjusting entries...

  15. 18 CFR 141.100 - Original cost statement of utility property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... reclassification in accordance with the Uniform System of Accounts, including, under a descriptive heading, any... comparative balance sheet showing the accounts and amounts appearing in the books before the adjusting entries...

  16. 18 CFR 141.100 - Original cost statement of utility property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... reclassification in accordance with the Uniform System of Accounts, including, under a descriptive heading, any... comparative balance sheet showing the accounts and amounts appearing in the books before the adjusting entries...

  17. 18 CFR 141.100 - Original cost statement of utility property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... reclassification in accordance with the Uniform System of Accounts, including, under a descriptive heading, any... comparative balance sheet showing the accounts and amounts appearing in the books before the adjusting entries...

  18. Social security reform in Latin America: policy challenges.

    PubMed

    Kay, Stephen J; Kritzer, Barbara E

    2002-01-01

    Over the last decade Latin American countries have served as the world's laboratory for pension systems based on individual retirement savings accounts. Some countries have adopted defined-contribution individual accounts as a replacement for state-run pension systems; other countries have embraced mixed systems of have made individual accounts optional and supplementary. This article outlines some of the most significant elements of recent Latin American pension reforms and examines some of the most serious policy challenges faced by governments implementing the new systems of individual accounts, including the need to reduce administrative costs, limit evasion, incorporate new categories of workers into the system, and improve competition in the pension fund industry. The authors conclude that there is no single Latin America model, and that reform itself has been and will continue to be an incremental process.

  19. 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.

  20. Community health workers and accountability: reflections from an international "think-in".

    PubMed

    Schaaf, Marta; Fox, Jonathan; Topp, Stephanie M; Warthin, Caitlin; Freedman, Lynn P; Robinson, Rachel Sullivan; Thiagarajan, Sundararaman; Scott, Kerry; Maboe, Thoko; Zanchetta, Margareth; Ruano, Ana Lorena; Kok, Maryse; Closser, Svea

    2018-05-25

    Community health workers (CHWs) are frequently put forward as a remedy for lack of health system capacity, including challenges associated with health service coverage and with low community engagement in the health system, and expected to enhance or embody health system accountability. During a 'think in', held in June of 2017, a diverse group of practitioners and researchers discussed the topic of CHWs and their possible roles in a larger "accountability ecosystem." This jointly authored commentary resulted from our deliberations. While CHWs are often conceptualized as cogs in a mechanistic health delivery system, at the end of the day, CHWs are people embedded in families, communities, and the health system. CHWs' social position and professional role influence how they are treated and trusted by the health sector and by community members, as well as when, where, and how they can exercise agency and promote accountability. To that end, we put forward several propositions for further conceptual development and research related to the question of CHWs and accountability.

  1. Inventory information approval system certification and flexible spending account purchases.

    PubMed

    Shuey, Brandon; Williams, La Vonn A

    2010-01-01

    There is no question that 2009 was a year of change within the pharmacy industry. Several new requirements were implemented, including the need for an Inventory Information Approval System for accepting flexible spending or health reimbursement account cords. Some pharmacies relied on the 90% exemption rule, which is discussed within this article, or an alternative method to avoid the expense of a point of sale. However, with flexible spending or health reimbursement account card participation expected to reach 85% in 2010, now bay be the time for compounding pharmacists to weigh the pros and cons of Inventory Information Approval System certification.

  2. 34 CFR 200.12 - Single State accountability system.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... and secondary schools and LEAs in the State make AYP as defined in §§ 200.13 through 200.20. (b) The... achievement of all public elementary and secondary school students; (3) Be the same accountability system the State uses for all public elementary and secondary schools and all LEAs in the State; and (4) Include...

  3. 34 CFR 200.12 - Single State accountability system.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... and secondary schools and LEAs in the State make AYP as defined in §§ 200.13 through 200.20. (b) The... achievement of all public elementary and secondary school students; (3) Be the same accountability system the State uses for all public elementary and secondary schools and all LEAs in the State; and (4) Include...

  4. Incorporating English Learner Progress into State Accountability Systems

    ERIC Educational Resources Information Center

    Goldschmidt, Pete; Hakuta, Kenji

    2017-01-01

    The Every Student Succeeds Act (ESSA) proposes changes in how states include the nation's growing population of English Learners (ELs) into the accountability system. The purpose of this paper is to identify key issues and questions that might be considered and explored by state decision makers in this area. Our primary audience is anyone in a…

  5. Assistance with Integrity: The Search for Accountability and the Lives of People with Developmental Disabilities.

    ERIC Educational Resources Information Center

    O'Brien, John; O'Brien, Connie Lyle

    This report discusses basic issues in the provision of residential services for people with developmental disabilities. Main points of the discussion include: (1) the service system for this population is in a crisis of accountability as meeting safety and quality requirements threatens to become counterproductive; (2) the current system is well…

  6. U.S. Department of Education FY 2003 Performance and Accountability Report.

    ERIC Educational Resources Information Center

    Department of Education, Washington, DC.

    This is a report on the progress of the U.S. Department of Education's accounting systems and management controls. Sections include: (1) Management's Discussion and Analysis; (2) Performance Details; (3) Financial Details; and (4) Other Statutorily Required Reports. Five appendixes are included along with a glossary of terms and a list of figures.…

  7. Integrated billing and accounts receivable management system needed to maximize payments and cope with managed care.

    PubMed

    Sanders, J; Wold, D; Sullivan, T

    1999-01-01

    The billing and accounts receivable management process in medical practices today has evolved into a multidisciplinary function. This function requires efficient, coordinated performance by physicians and all staff members, from the point of initial patient contact through aggressive follow-up on delinquent payments for services rendered. Offices with deficient or nonexistent billing and accounts receivable management systems typically experience collection ratios that are less than industry norms. They also experience poor cash flow and unnecessary overhead costs. To avoid costly inefficiencies and ensure that it maximizes payments from third-party payors and patients, a medical practice must have an integrated billing and accounts receivable management system that includes components outlined in this article.

  8. Detecting impossible changes in infancy: a three-system account

    PubMed Central

    Wang, Su-hua; Baillargeon, Renée

    2012-01-01

    Can infants detect that an object has magically disappeared, broken apart or changed color while briefly hidden? Recent research suggests that infants detect some but not other ‘impossible’ changes; and that various contextual manipulations can induce infants to detect changes they would not otherwise detect. We present an account that includes three systems: a physical-reasoning, an object-tracking, and an object-representation system. What impossible changes infants detect depends on what object information is included in the physical-reasoning system; this information becomes subject to a principle of persistence, which states that objects can undergo no spontaneous or uncaused change. What contextual manipulations induce infants to detect impossible changes depends on complex interplays between the physical-reasoning system and the object-tracking and object-representation systems. PMID:18078778

  9. To Be Accountable in Neoliberal Times: An Exploration of Educational Policy in Ecuador

    ERIC Educational Resources Information Center

    Aviles, Enma Campozano; Simons, Maarten

    2013-01-01

    The ascendancy of neoliberal modes of governing has caused a shift in accountability practices in the public sector, including in the field of education. This shift can be observed in the accountability regimes introduced into education systems around the world. They reflect a strong focus on quality assurance/control and efficiency in order for…

  10. 40 CFR 97.357 - Closing of general accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Ozone Season... include a correctly submitted allowance transfer under §§ 97.360 and 97.361 for any CAIR NOX Ozone Season allowances in the account to one or more other CAIR NOX Ozone Season Allowance Tracking System accounts. (b...

  11. 20 CFR 641.856 - What functions and activities constitute costs of administration?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., including: (i) Accounting, budgeting, financial, and cash management functions; (ii) Procurement and purchasing functions; (iii) Property management functions; (iv) Personnel management functions; (v) Payroll... example, personnel, procurement, purchasing, property management, accounting, and payroll systems...

  12. 47 CFR 32.5100 - Long distance message revenue.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5100..., signaling, remote metering, and supervisory services. (2) Private network circuits and facilities (including..., supervisory control, miscellaneous signaling and channels furnished for the purpose of extending customer...

  13. 47 CFR 32.5100 - Long distance message revenue.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5100..., signaling, remote metering, and supervisory services. (2) Private network circuits and facilities (including..., supervisory control, miscellaneous signaling and channels furnished for the purpose of extending customer...

  14. Accountable care organizations and radiology: threat or opportunity?

    PubMed

    Abramson, Richard G; Berger, Paul E; Brant-Zawadzki, Michael N

    2012-12-01

    Although the anticipated rise of accountable care organizations brings certain potential threats to radiologists, including direct threats to revenue and indirect systemic changes jeopardizing the bargaining leverage of radiology groups, accountable care organizations, and other integrated health care delivery models may provide radiology with an important opportunity to reassert its leadership and assume a more central role within health care systems. Capitalizing on this potential opportunity, however, will require radiology groups to abandon the traditional "film reader" mentality and engage actively in the design and implementation of nontraditional systems service lines aimed at adding differentiated value to larger health care organizations. Important interlinked and mutually reinforcing components of systems service lines, derived from radiology's core competencies, may include utilization management and decision support, IT leadership, quality and safety assurance, and operational enhancements to meet organizational goals. Such systems-oriented service products, tailored to the needs of individual integrated care entities and supported by objective performance metrics, may provide market differentiation to shield radiology from commoditization and could become an important source of new nonclinical revenue. Copyright © 2012 American College of Radiology. Published by Elsevier Inc. All rights reserved.

  15. Will Empowerment of USAF Program Managers Mitigate the Acquisitions Crisis

    DTIC Science & Technology

    2016-06-10

    FAR Federal Acquisition Regulations GAO Government Accountability Office MDAP Major Defense Acquisition Program USAF United States Air Force ix...actually run the project. The Government Accountability Office (GAO),2 along with many other organizations, including Congress in their 2016 National...1 Government Accountability Office (GAO), GAO-06-110, Best Practices: Better Support of Weapons Systems Program Managers Needed to

  16. Pediatric primary care as a component of systems of care.

    PubMed

    Brown, Jonathan D

    2010-02-01

    Systems of care should be defined in a manner that includes primary care. The current definition of systems of care shares several attributes with the definition of primary care: both are defined as community-based services that are accessible, accountable, comprehensive, coordinated, culturally competent, and family focused. However, systems of care is defined as serving only children and youth with serious emotional disturbance and their families and does not fully embrace the concept of primary prevention. Although similarities in the definitions of primary care and systems of care may provide a theoretical foundation for including primary care within the systems of care framework, a definition of systems of care that incorporates the idea of prevention and takes into account the broad population served in primary care would provide communities with a definition that can be used to further the work of integrating primary care into systems of care.

  17. 18 CFR 367.9310 - Account 931, Rents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

  18. 18 CFR 367.9310 - Account 931, Rents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

  19. 18 CFR 367.9310 - Account 931, Rents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

  20. 18 CFR 367.9310 - Account 931, Rents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

  1. 18 CFR 367.9310 - Account 931, Rents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...

  2. 48 CFR 2402.101 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... GENERAL DEFINITIONS OF WORDS AND TERMS Definitions 2402.101 Definitions. Accounting Office means the Office of Accounting Operations within the Office of the Chief Financial Officer and includes that Office... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Definitions. 2402.101...

  3. 47 CFR 32.6232 - Circuit equipment expense.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment... 47 Telecommunication 2 2011-10-01 2011-10-01 false Circuit equipment expense. 32.6232 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6232 Circuit...

  4. 47 CFR 32.6232 - Circuit equipment expense.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment... 47 Telecommunication 2 2012-10-01 2012-10-01 false Circuit equipment expense. 32.6232 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6232 Circuit...

  5. 47 CFR 32.6232 - Circuit equipment expense.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment... 47 Telecommunication 2 2013-10-01 2013-10-01 false Circuit equipment expense. 32.6232 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6232 Circuit...

  6. 47 CFR 32.6232 - Circuit equipment expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment... 47 Telecommunication 2 2010-10-01 2010-10-01 false Circuit equipment expense. 32.6232 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6232 Circuit...

  7. 47 CFR 32.6232 - Circuit equipment expense.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment... 47 Telecommunication 2 2014-10-01 2014-10-01 false Circuit equipment expense. 32.6232 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6232 Circuit...

  8. A discrete control model of PLANT

    NASA Technical Reports Server (NTRS)

    Mitchell, C. M.

    1985-01-01

    A model of the PLANT system using the discrete control modeling techniques developed by Miller is described. Discrete control models attempt to represent in a mathematical form how a human operator might decompose a complex system into simpler parts and how the control actions and system configuration are coordinated so that acceptable overall system performance is achieved. Basic questions include knowledge representation, information flow, and decision making in complex systems. The structure of the model is a general hierarchical/heterarchical scheme which structurally accounts for coordination and dynamic focus of attention. Mathematically, the discrete control model is defined in terms of a network of finite state systems. Specifically, the discrete control model accounts for how specific control actions are selected from information about the controlled system, the environment, and the context of the situation. The objective is to provide a plausible and empirically testable accounting and, if possible, explanation of control behavior.

  9. Computerized Financial Reporting Based on GAAP.

    ERIC Educational Resources Information Center

    Tikkanen, Stan; Liljeberg, Burt

    1983-01-01

    Describes the statewide computerized system developed in Minnesota following the 1976 enactment of the Uniform Financial Accounting and Reporting Standards (UFARS) law. UFARS includes provisions for an advisory council responsible for recommending accounting and reporting procedures, and seven data processing centers to serve all 560 Minnesota…

  10. Making Sense of Accountability: A Qualitative Exploration of How Eight New York City High School Principals Negotiate the Complexity of Today's Accountability Landscape

    ERIC Educational Resources Information Center

    Saltrick, Susan

    2010-01-01

    Schools and school leaders today contend with a dizzying array of demands, including the need to comply with high-stakes accountability systems. The ability to make sense of these multiple pressures and guide the school to craft an appropriate organizational response is an important but little-understood aspect of school leadership (Firestone…

  11. Compendium of Budget Accounts. Fiscal Year 1998.

    DTIC Science & Technology

    1997-04-01

    18,1995). 5The function and subfunction classification system is a way of grouping budgetary resources according to the national need addressed. The...account title. For example, the National Institutes of Health account title within the Department of Health and Human Services includes 24 separate budget... National Aeronautics and Space Administration 94 Office of Personnel Manageme:nt 95 Small Business Administration 96 Social Security Administration 97

  12. Exploring Opportunities for Efficiency and Joint Provision of Services Using Nonappropriated Funds

    DTIC Science & Technology

    2016-01-01

    analyzed two of them: accounting and employee benefits. RAND assessed the rec- ommendations’ costs , detailed the potential challenges, and identified...Consolidated Service Center: This option would standardize all accounting , including the SGL, cost - center structures, and core feeder and financial...ings of about $100 million would go toward replacing its out- dated accounting system. The analysis considered the costs of developing, deploying

  13. Educational Accountability in the 21st Century. 2000 CRESST Conference Proceedings (Los Angeles, California, September 14-15, 2000). CSE Technical Report 549.

    ERIC Educational Resources Information Center

    Lewis, Anne

    This report outlines the major themes of the 2000 annual conference of the Center for Research on Evaluation, Standards, and Student Testing (CRESST), which focused on educational accountability in the 21st century. The conference opened with a panel presentation on the Texas accountability system. This session included a presentation by one of…

  14. Best Practices for Determining Subgroup Size in Accountability Systems While Protecting Personally Identifiable Student Information. Institute of Education Sciences Congressionally Mandated Report. IES 2017-147

    ERIC Educational Resources Information Center

    Seastrom, Marilyn

    2017-01-01

    The Every Student Succeeds Act (ESSA) of 2015 (Public Law 114-95) requires each state to create a plan for its statewide accountability system. In particular, ESSA calls for state plans that include strategies for reporting education outcomes by grade for all students and for economically disadvantaged students, students from major racial and…

  15. 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

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

    PubMed

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

    2016-01-01

    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. 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. 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. 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.

  17. ENVIRONMENTAL SYSTEMS MANAGEMENT AND SUSTAINABLE SYSTEMS THEORY

    EPA Science Inventory

    Environmental Systems Management is the management of environmental problems at the systems level fully accounting for the multi-dimensional nature of the environment. This includes socio-economic dimensions as well as the usual physical and life science aspects. This is importa...

  18. Method and apparatus for operating a powertrain system upon detecting a stuck-closed clutch

    DOEpatents

    Hansen, R. Anthony

    2014-02-18

    A powertrain system includes a multi-mode transmission having a plurality of torque machines. A method for controlling the powertrain system includes identifying all presently applied clutches including commanded applied clutches and the stuck-closed clutch upon detecting one of the torque-transfer clutches is in a stuck-closed condition. A closed-loop control system is employed to control operation of the multi-mode transmission accounting for all the presently applied clutches.

  19. Exploring the Functioning of Decision Space: A Review of the Available Health Systems Literature

    PubMed Central

    Roman, Tamlyn Eslie; Cleary, Susan; McIntyre, Diane

    2017-01-01

    Background: The concept of decision space holds appeal as an approach to disaggregating the elements that may influence decision-making in decentralized systems. This narrative review aims to explore the functioning of decision space and the factors that influence decision space. Methods: A narrative review of the literature was conducted with searches of online databases and academic journals including PubMed Central, Emerald, Wiley, Science Direct, JSTOR, and Sage. The articles were included in the review based on the criteria that they provided insight into the functioning of decision space either through the explicit application of or reference to decision space, or implicitly through discussion of decision-making related to organizational capacity or accountability mechanisms. Results: The articles included in the review encompass literature related to decentralisation, management and decision space. The majority of the studies utilise qualitative methodologies to assess accountability mechanisms, organisational capacities such as finance, human resources and management, and the extent of decision space. Of the 138 articles retrieved, 76 articles were included in the final review. Conclusion: The literature supports Bossert’s conceptualization of decision space as being related to organizational capacities and accountability mechanisms. These functions influence the decision space available within decentralized systems. The exact relationship between decision space and financial and human resource capacities needs to be explored in greater detail to determine the potential influence on system functioning. PMID:28812832

  20. Implementation status of accrual accounting system in health sector.

    PubMed

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

    2014-07-29

    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. 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. 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). 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.

  1. 47 CFR 32.4510 - Capital stock.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Capital stock. 32.4510 Section 32.4510 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS...) This account shall include the par value, stated amount, or in the case of no-par stock, the amount...

  2. 47 CFR 32.4510 - Capital stock.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Capital stock. 32.4510 Section 32.4510 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS...) This account shall include the par value, stated amount, or in the case of no-par stock, the amount...

  3. 47 CFR 32.4510 - Capital stock.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Capital stock. 32.4510 Section 32.4510 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS...) This account shall include the par value, stated amount, or in the case of no-par stock, the amount...

  4. 47 CFR 32.4510 - Capital stock.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Capital stock. 32.4510 Section 32.4510 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS...) This account shall include the par value, stated amount, or in the case of no-par stock, the amount...

  5. Stronger by Degrees: 2012-13 Accountability Report

    ERIC Educational Resources Information Center

    Kentucky Council on Postsecondary Education, 2014

    2014-01-01

    The annual "Accountability Report" produced by the Council on Postsecondary Education highlights the system's performance on the state-level metrics included in "Stronger by Degrees: A Strategic Agenda for Kentucky Postsecondary and Adult Education." For each metric, we outline steps taken to improve performance, as well as…

  6. 75 FR 65457 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-25

    ..., garnishment orders, child support account numbers, records on employees and dependents to include name, Social..., Social Security Number (SSN), State of jurisdiction, court of jurisdiction, child support account number..., garnishment, and similar proceedings for enforcement of child support and alimony obligations; 5 CFR part 581...

  7. Hanford business structure for HANDI 2000 business management system

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Wilson, D.

    The Hanford Business Structure integrates the project`s technical, schedule, and cost baselines; implements the use of a standard code of accounts; and streamlines performance reporting and cost collection. Technical requirements drive the technical functions and come from the RDD 100 database. The functions will be identified in the P3 scheduling system and also in the PeopleSoft system. Projects will break their work down from the technical requirements in the P3 schedules. When the level at which they want to track cost via the code of accounts is reached, a Project ID will be generated in the PeopleSoft system. P3 maymore » carry more detailed schedules below the Project ID level. The standard code of accounts will identify discrete work activities done across the site and various projects. They will include direct and overhead type work scopes. Activities in P3 will roll up to this standard code of accounts. The field that will be used to record this in PeopleSoft is ``Activity``. In Passport it is a user-defined field. It will have to be added to other feeder systems. Project ID and code of accounts are required fields on all cost records.« less

  8. Accounting for User Diversity in Configuring Online Systems.

    ERIC Educational Resources Information Center

    Woolliams, Peter; Gee, David

    1992-01-01

    Discusses cultural diversity in human-computer interactions and in the design of online systems. Topics addressed include cognitive psychology; North American and European ethnocentricity; online systems and their organizational setting; models for organization culture; corporate culture; international systems and country-specific cultures; and…

  9. Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report II: Internal Consistencies and Relationships to Performance in Organization VI. Technical Report.

    ERIC Educational Resources Information Center

    Pecorella, Patricia A.; Bowers, David G.

    Conventional accounting systems provide no indication as to what conditions and events lead to reported outcomes, since they traditionally do not include measurements of the human organization and its relationship to events at the outcome stage. Human resources accounting is used to measure these additional types of data. This research is…

  10. United States Air Force Statistical Digest, Fiscal Year 1954. Ninth Edition

    DTIC Science & Technology

    1954-09-30

    expenditure frOm the Treasury. In Budget_ Treasury Regulation 1, appropriation accounts include not only accounts to which money is directly...services received or assets acquired for vhich payment has been oade. Synonymous with disbursements less expenditure refunds. (AFM 170-3) FUND A sum of money ...during a given period reqUiring future payment of money . PROJECT ACCOUNr CLASSIFICATION In appropriation and fund accounting, an approved system of

  11. GRACC: New generation of the OSG accounting

    NASA Astrophysics Data System (ADS)

    Retzke, K.; Weitzel, D.; Bhat, S.; Levshina, T.; Bockelman, B.; Jayatilaka, B.; Sehgal, C.; Quick, R.; Wuerthwein, F.

    2017-10-01

    Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certificate Distinguished Name, their affiliations, and field of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. We will present the current architecture and working prototype.

  12. 4 CFR 200.14 - Responsibility for maintaining adequate safeguards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... identifiable personal data and automated systems shall be adequately trained in the security and privacy of....14 Section 200.14 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PRIVACY ACT OF 1974 § 200... records in which identifiable personal data are processed or maintained, including all reports and output...

  13. 17 CFR 256.457-2 - Indirect costs charged to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... charged to associate companies. This account shall include recovery of those indirect costs which cannot... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Indirect costs charged to... COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE...

  14. MODIS. Volume 1: MODIS level 1A software baseline requirements

    NASA Technical Reports Server (NTRS)

    Masuoka, Edward; Fleig, Albert; Ardanuy, Philip; Goff, Thomas; Carpenter, Lloyd; Solomon, Carl; Storey, James

    1994-01-01

    This document describes the level 1A software requirements for the moderate resolution imaging spectroradiometer (MODIS) instrument. This includes internal and external requirements. Internal requirements include functional, operational, and data processing as well as performance, quality, safety, and security engineering requirements. External requirements include those imposed by data archive and distribution systems (DADS); scheduling, control, monitoring, and accounting (SCMA); product management (PM) system; MODIS log; and product generation system (PGS). Implementation constraints and requirements for adapting the software to the physical environment are also included.

  15. Character: A Multifaceted Developmental System

    ERIC Educational Resources Information Center

    Nucci, Larry

    2017-01-01

    Character is a developmental system embedded within the self-system. This Relational Developmental Systems (RDS) view is in juxtaposition with virtue theory and accounts of character in terms of moral identity. The character system includes 4 components 3 of which: basic moral cognition (as described within domain theory); other regarding; and…

  16. Preliminary System Design of the SWRL Financial System.

    ERIC Educational Resources Information Center

    Ikeda, Masumi

    The preliminary system design of the computer-based Southwest Regional Laboratory's (SWRL) Financial System is outlined. The system is designed to produce various management and accounting reports needed to maintain control of SWRL operational and financial activities. Included in the document are descriptions of the various types of system…

  17. Case study: physicians develop results viewer amid Y2K commotion.

    PubMed

    Wurz, J A; Manis, J L

    2000-01-01

    Amid a flurry of Y2K preparations, which included converting patient accounting and order processing systems for six of its eight hospitals, Advocate Health Care needed to address physician complaints that the compliant software was awkward. By partnering with physicians, information systems (IS) rapidly developed a solution that met both the need for compliance and the demand for an easy-to-use, patient-centric clinical information system. A robust, browser-based results viewer provides physician access to information from patient accounting, order processing, and several clinical ancillary systems. Advocate anticipates greater challenges as the system is promoted to other sites and clinical communities.

  18. System and Method for Monitoring Distributed Asset Data

    NASA Technical Reports Server (NTRS)

    Gorinevsky, Dimitry (Inventor)

    2015-01-01

    A computer-based monitoring system and monitoring method implemented in computer software for detecting, estimating, and reporting the condition states, their changes, and anomalies for many assets. The assets are of same type, are operated over a period of time, and outfitted with data collection systems. The proposed monitoring method accounts for variability of working conditions for each asset by using regression model that characterizes asset performance. The assets are of the same type but not identical. The proposed monitoring method accounts for asset-to-asset variability; it also accounts for drifts and trends in the asset condition and data. The proposed monitoring system can perform distributed processing of massive amounts of historical data without discarding any useful information where moving all the asset data into one central computing system might be infeasible. The overall processing is includes distributed preprocessing data records from each asset to produce compressed data.

  19. 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

  20. 75 FR 9493 - Commission Statement in Support of Convergence and Global Accounting Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ...The Securities and Exchange Commission (the ``Commission'') is publishing this statement to provide an update regarding its consideration of global accounting standards, including its continued support for the convergence of U.S. Generally Accepted Accounting Principles (``U.S. GAAP'') and International Financial Reporting Standards (``IFRS'') and the implications of convergence with respect to the Commission's ongoing consideration of incorporating IFRS into the financial reporting system for U.S. issuers.

  1. SIMULTANEOUS DIFFERENTIAL EQUATION COMPUTER

    DOEpatents

    Collier, D.M.; Meeks, L.A.; Palmer, J.P.

    1960-05-10

    A description is given for an electronic simulator for a system of simultaneous differential equations, including nonlinear equations. As a specific example, a homogeneous nuclear reactor system including a reactor fluid, heat exchanger, and a steam boiler may be simulated, with the nonlinearity resulting from a consideration of temperature effects taken into account. The simulator includes three operational amplifiers, a multiplier, appropriate potential sources, and interconnecting R-C networks.

  2. ENVIRONMENTAL SYSTEMS MANAGEMENT, SUSTAINABILITY THEORY, AND THE CHALLENGE OF UNCERTAINTY

    EPA Science Inventory

    Environmental Systems Management is the management of environmental problems at the systems level fully accounting fo rthe multi-dimensional nature of the environment. This includes socio-economic dimensions as well s the usual physical and life science aspects. This is important...

  3. 26 CFR 1.446-1 - General rule for methods of accounting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... special items include the accounting treatment prescribed for research and experimental expenditures, soil... for all taxpayers. Each taxpayer shall adopt such forms and systems as are, in his judgment, best... form of cash. It is sufficient that such items can be valued in terms of money. For general rules...

  4. 26 CFR 1.446-1 - General rule for methods of accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... special items include the accounting treatment prescribed for research and experimental expenditures, soil... for all taxpayers. Each taxpayer shall adopt such forms and systems as are, in his judgment, best... form of cash. It is sufficient that such items can be valued in terms of money. For general rules...

  5. A Multilevel Latent Growth Curve Approach to Predicting Student Proficiency

    ERIC Educational Resources Information Center

    Choi, Kilchan; Goldschmidt, Pete

    2012-01-01

    Value-added models and growth-based accountability aim to evaluate school's performance based on student growth in learning. The current focus is on linking the results from value-added models to the ones from growth-based accountability systems including Adequate Yearly Progress decisions mandated by No Child Left Behind. We present a new…

  6. 40 CFR 96.257 - Closing of general accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR SO2 Allowance Tracking System § 96.257 Closing of general accounts. (a) The CAIR authorized..., which shall include a correctly submitted allowance transfer under §§ 96.260 and 96.261 for any CAIR SO2...

  7. 30 CFR 1227.200 - What are a State's general responsibilities if it accepts a delegation?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... controls and accountability; (4) Maintain a system of accounts that includes a comprehensive audit trail so... production information for royalty management purposes; (c) Assist ONRR in meeting the requirements of the... maintaining adequate reference, royalty, and production databases as provided in the Standards issued under...

  8. Environmental auditing and the role of the accountancy profession: a literature review.

    PubMed

    de Moor, Philippe; de Beelde, Ignace

    2005-08-01

    This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.

  9. Hospitals' Internal Accountability

    PubMed Central

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

    2014-01-01

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

  10. Recommendations on the choice of gas analysis equipment for systems of continuous monitoring and accounting of emissions from thermal power plants

    NASA Astrophysics Data System (ADS)

    Kondrat'eva, O. E.; Roslyakov, P. V.; Burdyukov, D. A.; Khudolei, O. D.; Loktionov, O. A.

    2017-10-01

    According to Federal Law no. 219-FZ, dated July 21, 2014, all enterprises that have a significant negative impact on the environment shall continuously monitor and account emissions of harmful substances into the atmospheric air. The choice of measuring equipment that is included in continuous emission monitoring and accounting systems (CEM&ASs) is a complex technical problem; in particular, its solution requires a comparative analysis of gas analysis systems; each of these systems has its advantages and disadvantages. In addition, the choice of gas analysis systems for CEM&ASs should be maximally objective and not depend on preferences of separate experts and specialists. The technique of choosing gas analysis equipment that was developed in previous years at Moscow Power Engineering Institute (MPEI) has been analyzed and the applicability of the mathematical tool of a multiple criteria analysis to choose measuring equipment for the continuous emission monitoring and accounting system have been estimated. New approaches to the optimal choice of gas analysis equipment for systems of the continuous monitoring and accounting of harmful emissions from thermal power plants have been proposed, new criteria of evaluation of gas analysis systems have been introduced, and weight coefficients have been determined for these criteria. The results of this study served as a basis for the Preliminary National Standard of the Russian Federation "Best Available Technologies. Automated Systems of Continuous Monitoring and Accounting of Emissions of Harmful (Polluting) Substances from Thermal Power Plants into the Atmospheric Air. Basic Requirements," which was developed by the Moscow Power Engineering Institute, National Research University, in cooperation with the Council of Power Producers and Strategic Electric Power Investors Association and the All-Russia Research Institute for Materials and Technology Standardization.

  11. GRACC: New generation of the OSG accounting

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Retzke, K.; Weitzel, D.; Bhat, S.

    2016-10-14

    Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certicate Distinguished Name, their affiliations, and eld of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changesmore » include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. Lastly, we will present the current architecture and working prototype.« less

  12. [Development of an index system for the comprehensive evaluation on public health emergency events surveillance system in China].

    PubMed

    Hong, Zhiheng; Ni, Daxin; Cao, Yang; Meng, Ling; Tu, Wenxiao; Li, Leilei; Li, Qun; Jin, Lianmei

    2015-06-01

    To establish a comprehensive evaluation index system for the China Public Health Emergency Events Surveillance System (CPHEESS). A draft index system was built through literature review and under the consideration of the characteristics on CPHEESS. Delphi method was adapted to determine the final index system. The index system was divided into primary, secondary and tertiary levels. There were 4 primary indicators: System structure, Network platform, Surveillance implementation reports with Data analysis and utilization. There were 16 secondary and 70 tertiary indicators being set, with System structure including 14 tertiary indicators (accounted for 20.00%), 21 Network platforms (accounted for 30.00%). Twenty-four Surveillance implementation reports (accounted for 34.29%), 11 Data analysis and utilization (accounted for 15.71%). The average score of importance of each indicators was 4.29 (3.77-4.94), with an average coefficient variation as 0.14 (0.12-0.16). The mean Chronbach's α index was 0.84 (0.81-0.89). The adaptability of each related facilities indicator was specified. The primary indicators were set in accordance with the characteristics and goals of the surveillance systems. Secondary indicators provided key elements in the management and control of the system while the tertiary indicators were available and operative. The agreement rate of experts was high with good validity and reliability. This index system could be used for CPHEESS in future.

  13. 77 FR 9969 - Clow Water Systems Company Including On-Site Leased Workers From Carol Harris Stafffing Including...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-21

    ... Company Including On-Site Leased Workers From Carol Harris Stafffing Including Workers Whose Unemployment... unemployment insurance (UI) tax account under the name McWane, Inc. Accordingly, the Department is amending this certification to include workers of the subject firm whose unemployment insurance (UI) wages are...

  14. 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. Copyright © 2015 Elsevier Ltd. All rights reserved.

  15. Time Analysis: Still an Important Accountability Tool.

    ERIC Educational Resources Information Center

    Fairchild, Thomas N.; Seeley, Tracey J.

    1994-01-01

    Reviews benefits to school counselors of conducting a time analysis. Describes time analysis system that authors have used, including case illustration of how authors used data to effect counseling program changes. System described followed process outlined by Fairchild: identifying services, devising coding system, keeping records, synthesizing…

  16. ENVIRONMENTAL SYSTEMS MANAGEMENT: TOWARDS A NEW SCIENCE OF SUSTAINABLE ENVIRONMENTAL MANAGEMENT

    EPA Science Inventory

    Environmental Systems Management (ESM) is the management of environmental problems at the systems level fully accounting for the multi-dimensional nature of the environment. This includes socio-economic dimensions as well as the usual physical and life science aspects of environm...

  17. Doctors as the governing body of the Kurdish health system: exploring upward and downward accountability among physicians and its influence on the adoption of coping behaviours.

    PubMed

    Karadaghi, Goshan; Willott, Chris

    2015-06-04

    The health system of Iraqi Kurdistan is severely understudied, particularly with regard to patient-physician interactions and their effects. We examine patterns of behaviour among physicians in Kurdistan, the justifications given and possible enabling factors, with a view to understanding accountability both from above and below. An ethnographic study was conducted in the Sulaimaniyah Teaching Hospital in the Kurdistan Region of Iraq. Data was collected through negotiated interactive observation, and interviews were conducted with 10 participants, 5 physicians and 5 patients. Data collected was analysed using thematic analysis. Common patterns of practice among physicians in Kurdistan include displays of discontent, reluctance to negotiate decisions with patients and unfavourable behaviours including dual practice and predatory behaviours towards patients. These behaviours are justified as a mechanism of dealing with negative aspects of their work, including overcrowding, low salaries and social pressure to live up to socially conceived ideas of a physician's identity. Michael Lipsky's theory of street-level bureaucrats and their coping behaviours is a useful way to analyse the Kurdish health system. Physician behaviours are enabled by a number of factors that work to enhance physician discretion through lowering of upward and downward accountability. Physicians are under very little pressure to change their behaviour, and as a result, they effectively become the street-level governing body of the Kurdish health system.

  18. Finance and supply management project execution plan

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    BENNION, S.I.

    As a subproject of the HANDI 2000 project, the Finance and Supply Management system is intended to serve FDH and Project Hanford major subcontractor with financial processes including general ledger, project costing, budgeting, and accounts payable, and supply management process including purchasing, inventory and contracts management. Currently these functions are performed with numerous legacy information systems and suboptimized processes.

  19. Modeling Water Resource Systems Accounting for Water-Related Energy Use, GHG Emissions and Water-Dependent Energy Generation in California

    NASA Astrophysics Data System (ADS)

    Escriva-Bou, A.; Lund, J. R.; Pulido-Velazquez, M.; Medellin-Azuara, J.

    2015-12-01

    Most individual processes relating water and energy interdependence have been assessed in many different ways over the last decade. It is time to step up and include the results of these studies in management by proportionating a tool for integrating these processes in decision-making to effectively understand the tradeoffs between water and energy from management options and scenarios. A simple but powerful decision support system (DSS) for water management is described that includes water-related energy use and GHG emissions not solely from the water operations, but also from final water end uses, including demands from cities, agriculture, environment and the energy sector. Because one of the main drivers of energy use and GHG emissions is water pumping from aquifers, the DSS combines a surface water management model with a simple groundwater model, accounting for their interrelationships. The model also explicitly includes economic data to optimize water use across sectors during shortages and calculate return flows from different uses. Capabilities of the DSS are demonstrated on a case study over California's intertied water system. Results show that urban end uses account for most GHG emissions of the entire water cycle, but large water conveyance produces significant peaks over the summer season. Also the development of more efficient water application on the agricultural sector has increased the total energy consumption and the net water use in the basins.

  20. 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.

  1. Development and Application of a Process-based River System Model at a Continental Scale

    NASA Astrophysics Data System (ADS)

    Kim, S. S. H.; Dutta, D.; Vaze, J.; Hughes, J. D.; Yang, A.; Teng, J.

    2014-12-01

    Existing global and continental scale river models, mainly designed for integrating with global climate model, are of very course spatial resolutions and they lack many important hydrological processes, such as overbank flow, irrigation diversion, groundwater seepage/recharge, which operate at a much finer resolution. Thus, these models are not suitable for producing streamflow forecast at fine spatial resolution and water accounts at sub-catchment levels, which are important for water resources planning and management at regional and national scale. A large-scale river system model has been developed and implemented for water accounting in Australia as part of the Water Information Research and Development Alliance between Australia's Bureau of Meteorology (BoM) and CSIRO. The model, developed using node-link architecture, includes all major hydrological processes, anthropogenic water utilisation and storage routing that influence the streamflow in both regulated and unregulated river systems. It includes an irrigation model to compute water diversion for irrigation use and associated fluxes and stores and a storage-based floodplain inundation model to compute overbank flow from river to floodplain and associated floodplain fluxes and stores. An auto-calibration tool has been built within the modelling system to automatically calibrate the model in large river systems using Shuffled Complex Evolution optimiser and user-defined objective functions. The auto-calibration tool makes the model computationally efficient and practical for large basin applications. The model has been implemented in several large basins in Australia including the Murray-Darling Basin, covering more than 2 million km2. The results of calibration and validation of the model shows highly satisfactory performance. The model has been operalisationalised in BoM for producing various fluxes and stores for national water accounting. This paper introduces this newly developed river system model describing the conceptual hydrological framework, methods used for representing different hydrological processes in the model and the results and evaluation of the model performance. The operational implementation of the model for water accounting is discussed.

  2. An enhanced MMW and SMMW/THz imaging system performance prediction and analysis tool for concealed weapon detection and pilotage obstacle avoidance

    NASA Astrophysics Data System (ADS)

    Murrill, Steven R.; Jacobs, Eddie L.; Franck, Charmaine C.; Petkie, Douglas T.; De Lucia, Frank C.

    2015-10-01

    The U.S. Army Research Laboratory (ARL) has continued to develop and enhance a millimeter-wave (MMW) and submillimeter- wave (SMMW)/terahertz (THz)-band imaging system performance prediction and analysis tool for both the detection and identification of concealed weaponry, and for pilotage obstacle avoidance. The details of the MATLAB-based model which accounts for the effects of all critical sensor and display components, for the effects of atmospheric attenuation, concealment material attenuation, and active illumination, were reported on at the 2005 SPIE Europe Security and Defence Symposium (Brugge). An advanced version of the base model that accounts for both the dramatic impact that target and background orientation can have on target observability as related to specular and Lambertian reflections captured by an active-illumination-based imaging system, and for the impact of target and background thermal emission, was reported on at the 2007 SPIE Defense and Security Symposium (Orlando). Further development of this tool that includes a MODTRAN-based atmospheric attenuation calculator and advanced system architecture configuration inputs that allow for straightforward performance analysis of active or passive systems based on scanning (single- or line-array detector element(s)) or staring (focal-plane-array detector elements) imaging architectures was reported on at the 2011 SPIE Europe Security and Defence Symposium (Prague). This paper provides a comprehensive review of a newly enhanced MMW and SMMW/THz imaging system analysis and design tool that now includes an improved noise sub-model for more accurate and reliable performance predictions, the capability to account for postcapture image contrast enhancement, and the capability to account for concealment material backscatter with active-illumination- based systems. Present plans for additional expansion of the model's predictive capabilities are also outlined.

  3. 76 FR 44633 - Self-Regulatory Organizations; Chicago Board Options Exchange, Incorporated; Notice of Filing and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-26

    ... position in SPY options on the same side of the market, for its own account or for the account of a customer, report certain information to the Exchange. This information would include, but would not be...-maker information can be accessed through the Exchange's market surveillance systems. In addition, the...

  4. Elementary Accounting. A Programed Text. Revised. Edition Code-3.

    ERIC Educational Resources Information Center

    Army Finance School, Fort Benjamin Harrison, IN.

    This programed text is designed to teach the basic elements of the double entry system of accounting, including basic terms, procedures, definitions, and principles used. The text consists of frames, which are sequenced instructional steps and, in most cases, are composed of two parts. The first part states a fact or relates information and asks a…

  5. GATEWAY Report Brief: Evaluating OLED Lighting in the Accounting Office of DeJoy, Knauf & Blood LLP

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    None

    Summary of GATEWAY report evaluating a new lighting system, at the offices of the accounting firm of DeJoy, Knauf & Blood, LLP in Rochester, NY, that incorporates a number of different OLED luminaires. Evaluation of the OLED products included efficacy performance, field measurements of panel color, flicker measurements, and staff feedback.

  6. Fair Student Funding and Other Reforms: Baltimore's Plan for Equity, Empowerment, Accountability and Improvement

    ERIC Educational Resources Information Center

    Frank, Stephen

    2012-01-01

    Superintendent Andres A. Alonso arrived in Baltimore in 2007 with a vision for improving the city's struggling schools. His vision included empowering school leaders and creating accountability for student learning through a series of reforms that center around a new system for giving resources to schools, called Fair Student Funding (FSF). FSF…

  7. Perceptions of Accounting Practitioners and Educators on E-Business Curriculum and Web Security Issues

    ERIC Educational Resources Information Center

    Ragothaman, Srinivasan; Lavin, Angeline; Davies, Thomas

    2007-01-01

    This research examines, through survey administration, the perceptions of accounting practitioners and educators with respect to the multi-faceted security issues of e-commerce payment systems as well as e-business curriculum issues. Specific security issues explored include misuse/theft of personal and credit card information, spam e-mails,…

  8. Nothing new under the sun: post-traumatic stress disorders in the ancient world.

    PubMed

    Abdul-Hamid, Walid Khalid; Hughes, Jamie Hacker

    2014-01-01

    Herodotus' account of the Athenian spear carrier Epizelus' psychogenic mutism following the Marathon Wars is usually cited as the first documented account of post-traumatic stress disorders in historical literature. This paper describes much earlier accounts of post combat disorders that were recorded as occurring in Mesopotamia (present day Iraq) during the Assyrian dynasty (1300-609 BC). The descriptions in this paper include many symptoms of what we would now identify in current diagnostic classification systems as post-traumatic stress disorders; including flashbacks, sleep disturbance and low mood. The Mesopotamians explain the disorder in terms of spirit affliction; the spirit of those enemies whom the patient had killed during battle causing the symptoms.

  9. Business and Marketing Cluster. Task Analyses.

    ERIC Educational Resources Information Center

    Henrico County Public Schools, Glen Allen, VA. Virginia Vocational Curriculum and Resource Center.

    Developed in Virginia, this publication contains task analysis guides to support selected tech prep programs that prepare students for careers in the business and marketing cluster. Guides are included for accounting systems, legal systems administration, office systems technology, and retail marketing. Each task analyses guide has the following…

  10. 50 CFR 660.140 - Shorebased IFQ Program.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... qualified participants in the Pacific Coast Groundfish fishery and includes a system of transferable QS for... to prohibit transfers (i.e., account reconciliation, system maintenance, or for emergency fishery... transferred QS, IBQ, QP, or IBQ pounds for each IFQ species. The online system will verify whether all...

  11. 14 CFR 29.307 - Proof of structure.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... system, including control surfaces; (3) Operation tests of the control system; (4) Flight stress... Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION AIRCRAFT AIRWORTHINESS... loading condition accounting for the environment to which the structure will be exposed in operation...

  12. 14 CFR 27.307 - Proof of structure.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... system, including control surfaces; (3) Operation tests of the control system; (4) Flight stress... Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION AIRCRAFT AIRWORTHINESS... loading condition accounting for the environment to which the structure will be exposed in operation...

  13. 14 CFR 27.307 - Proof of structure.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... system, including control surfaces; (3) Operation tests of the control system; (4) Flight stress... Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION AIRCRAFT AIRWORTHINESS... loading condition accounting for the environment to which the structure will be exposed in operation...

  14. 14 CFR 29.307 - Proof of structure.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... system, including control surfaces; (3) Operation tests of the control system; (4) Flight stress... Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION AIRCRAFT AIRWORTHINESS... loading condition accounting for the environment to which the structure will be exposed in operation...

  15. 14 CFR 29.307 - Proof of structure.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... system, including control surfaces; (3) Operation tests of the control system; (4) Flight stress... Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION AIRCRAFT AIRWORTHINESS... loading condition accounting for the environment to which the structure will be exposed in operation...

  16. 14 CFR 27.307 - Proof of structure.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... system, including control surfaces; (3) Operation tests of the control system; (4) Flight stress... Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION AIRCRAFT AIRWORTHINESS... loading condition accounting for the environment to which the structure will be exposed in operation...

  17. 14 CFR 27.307 - Proof of structure.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... system, including control surfaces; (3) Operation tests of the control system; (4) Flight stress... Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION AIRCRAFT AIRWORTHINESS... loading condition accounting for the environment to which the structure will be exposed in operation...

  18. 14 CFR 29.307 - Proof of structure.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... system, including control surfaces; (3) Operation tests of the control system; (4) Flight stress... Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION AIRCRAFT AIRWORTHINESS... loading condition accounting for the environment to which the structure will be exposed in operation...

  19. Pediatric Primary Care as a Component of Systems of Care

    ERIC Educational Resources Information Center

    Brown, Jonathan D.

    2010-01-01

    Systems of care should be defined in a manner that includes primary care. The current definition of systems of care shares several attributes with the definition of primary care: both are defined as community-based services that are accessible, accountable, comprehensive, coordinated, culturally competent, and family focused. However, systems of…

  20. An Analysis of Capitalization of Property in the U.S. Coast Guard.

    DTIC Science & Technology

    1982-12-01

    Calculator Statistics, Naval Post- graduate School, 1981. 11. Horngren , Charles T., Cost Accounting , A Managerial Em- phasis, 4th ed., Prentice-Hall, Inc...of the property accounting system is then evaluated through,,’. oo1473 eDIION or Re No is1 OUsoLITE UNCLASSIFIED S / 1S*I4S5IucumvT CLAWFIICATION Ol... accounting records is required. [Ref. 2: pp. 2-27, 2-28] 26 Acquisition (historical) cost , including set up costs , is considered the primary basis for

  1. A Wire Antenna Designed for Space Wave Radiation Over the Earth Using a Genetic Algorithm

    DTIC Science & Technology

    1997-12-01

    are extended beyond that of connecting the wires in series. 1.6 Assumptions 1.6.1 Smooth Earth. It was not prudent for the research to account for an...and circuit grounds are connected in some manner. 1.7 Scope The research proposes a system antenna design, taking into account the link budget. The...1.10 Goals The purpose of the research is to conduct a thorough design approach taking into account all aspects of antenna design, to include the

  2. The Assessment and Instructional Management System: An Innovative Approach To Evaluating the Progress of Students with Disabilities.

    ERIC Educational Resources Information Center

    Bennett, Deborah E.

    2000-01-01

    AIMS, the Assessment and Instructional Management System is a computer-based rating and documentation system designed to include students with disabilities in educational accountability systems. Describes AIMS, illustrates some of the components of the system, and highlights teacher training efforts. Two tables present the AIMS rating rubric and…

  3. Creating a High-Performance School System.

    ERIC Educational Resources Information Center

    Thompson, Scott

    2003-01-01

    Describes several critical factors of a high-performing school system such as the system holds itself accountable for the success of all its schools. Provides school district examples of critical success factors in action. Includes districts in Colorado, Washington, Texas, California, New Jersey. Discusses the role of strategic and authentic…

  4. From Board to Bedside: How the Application of Financial Structures to Safety and Quality Can Drive Accountability in a Large Health Care System.

    PubMed

    Austin, J Matthew; Demski, Renee; Callender, Tiffany; Lee, K H Ken; Hoffman, Ann; Allen, Lisa; Radke, Deborah A; Kim, Yungjin; Werthman, Ronald J; Peterson, Ronald R; Pronovost, Peter J

    2017-04-01

    As the health care system in the United States places greater emphasis on the public reporting of quality and safety data and its use to determine payment, provider organizations must implement structures that ensure discipline and rigor regarding these data. An academic health system, as part of a performance management system, applied four key components of a financial reporting structure to support the goal of top-to-bottom accountability for improving quality and safety. The four components implemented by Johns Hopkins Medicine were governance, accountability, reporting of consolidated quality performance statements, and auditing. Governance is provided by the health system's Patient Safety and Quality Board Committee, which reviews goals and strategy for patient safety and quality, reviews quarterly performance for each entity, and holds organizational leaders accountable for performance. An accountability plan includes escalating levels of review corresponding to the number of months an entity misses the defined performance target for a measure. A consolidated quality statement helps inform the Patient Safety and Quality Board Committee and leadership on key quality and safety issues. An audit evaluates the efficiency and effectiveness of processes for data collection, validation, and storage, as to ensure the accuracy and completeness of quality measure reporting. If hospitals and health systems truly want to prioritize improvements in safety and quality, they will need to create a performance management system that ensures data validity and supports performance accountability. Without valid data, it is difficult to know whether a performance gap is due to data quality or clinical quality. Copyright © 2017 The Joint Commission. Published by Elsevier Inc. All rights reserved.

  5. IMMUNE SYSTEM MATURITY AND SENSITIVITY TO CHEMICAL EXPOSURE

    EPA Science Inventory

    It is well established that human diseases associated with abnormal immune function, including some common infectious diseases and asthma, are considerably more prevalent at younger ages. The immune system continues to mature after birth, and functional immaturity accounts for m...

  6. Oral Health Care Delivery Within the Accountable Care Organization.

    PubMed

    Blue, Christine; Riggs, Sheila

    2016-06-01

    The accountable care organization (ACO) provides an opportunity to strategically design a comprehensive health system in which oral health works within primary care. A dental hygienist/therapist within the ACO represents value-based health care in action. Inspired by health care reform efforts in Minnesota, a vision of an accountable care organization that integrates oral health into primary health care was developed. Dental hygienists and dental therapists can help accelerate the integration of oral health into primary care, particularly in light of the compelling evidence confirming the cost-effectiveness of care delivered by an allied workforce. A dental insurance Chief Operating Officer and a dental hygiene educator used their unique perspectives and experience to describe the potential of an interdisciplinary team-based approach to individual and population health, including oral health, via an accountable care community. The principles of the patient-centered medical home and the vision for accountable care communities present a paradigm shift from a curative system of care to a prevention-based system that encompasses the behavioral, social, nutritional, economic, and environmental factors that impact health and well-being. Oral health measures embedded in the spectrum of general health care have the potential to ensure a truly comprehensive healthcare system. Published by Elsevier Inc.

  7. 11 CFR 9003.6 - Production of computer information.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... legal and accounting services, including the allocation of payroll and overhead expenditures; (4..., ground services and facilities made available to media personnel, including records relating to how costs... explaining the computer system's software capabilities, such as user guides, technical manuals, formats...

  8. Opisthotonos

    MedlinePlus

    ... The physical examination will include a complete checkup of the nervous system. Tests may include: Blood and urine tests Cerebrospinal ... urac.org). URAC's accreditation program is an independent audit to verify that A.D.A.M. follows rigorous standards of quality and accountability. A.D.A.M. is ...

  9. 78 FR 69141 - 2014 Railroad Experience Rating Proclamations, Monthly Compensation Base and Other Determinations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-18

    ... balance to the credit of the Railroad Unemployment Insurance (RUI) Account, as of June 30, 2013, is $204,247,991.98; 2. The September 30, 2013, balance of any new loans to the RUI Account, including accrued... cumulative system unallocated charge balance is ($363,515,181.06) as of June 30, 2013; 5. The pooled credit...

  10. Education in a Multicultural Environment: Equity Issues in Teaching and Learning in the School System in England

    ERIC Educational Resources Information Center

    Boyle, Bill; Charles, Marie

    2011-01-01

    The paper focuses on the auditing and accountancy paradigm that has dominated educational measurement of pupil performance for the last 20 years in England. The advocates of this minimum competency paradigm do not take account of the results of its dominance. These results include ignoring the heterogeneous complexity of groups within societies…

  11. Accounting for the Gender Gaps in Student Performance in Reading and Mathematics: Evidence from 31 Countries

    ERIC Educational Resources Information Center

    Marks, Gary N.

    2008-01-01

    In most countries, girls perform better than boys in reading but worse in mathematics. However, there is much variation between countries. Explanations for the gender gaps include the organisation of the school system, students' expectations and macro-societal factors. The purpose of this paper is to account for gender differences in both reading…

  12. "We are everything to everyone": a systematic review of factors influencing the accountability relationships of Aboriginal and Torres Strait Islander health workers (AHWs) in the Australian health system.

    PubMed

    Topp, Stephanie M; Edelman, Alexandra; Taylor, Sean

    2018-05-30

    Health policy in Australia positions Aboriginal and Torres Strait Islander Health Workers (AHWs) as central to improving Aboriginal and Torres Strait Islander peoples' health, with high expectations of their contribution to closing the gap between Indigenous and non-Indigenous health outcomes. Understanding how AHWs' governance and accountability relationships influence their ability to address such health inequities has policy, programme and ethical significance. We sought to map the evidence of AHWs' experiences of accountability in the Australian health system. We followed an adapted qualitative systematic review process to map evidence on accountability relations in the published literature. We sought empirical studies or first-person accounts describing AHWs' experiences of working in government or Aboriginal community-controlled services anywhere in Australia. Findings were organised according to van Belle and Mayhew's four dimensions of accountability - social, political, provider and organisational. Of 27 included studies, none had a primary focus on AHW governance or AHWs' accountability relationships. Nonetheless, selected articles provided some insight into AHWs' experiences of accountability across van Belle and Mayhew's four dimensions. In the social dimension, AHWs' sense of connection and belonging to community was reflected in the importance placed on AHWs' cultural brokerage and advocacy functions. But social and cultural obligations overlapped and sometimes clashed with organisational and provider-related accountabilities. AHWs described having to straddle cultural obligations (e.g. related to gender, age and kinship) alongside the expectations of non-Indigenous colleagues and supervisors which were underpinned by 'Western' models of clinical governance and management. Lack of role-clarity stemming from weakly constituted (state-based) career structures was linked to a system-wide misunderstanding of AHWs' roles and responsibilities - particularly the cultural components - acting as a barrier to AHWs working to their full capacity for the benefit of patients, broader society and their own professional satisfaction. In literature spanning different geographies, service domains and several decades, this review found evidence of complexity in AHWs' accountability relationships that both affects individual and team performance. However, theoretically informed and systematic investigation of accountability relationships and related issues, including the power dynamics that underpin AHW governance and performance in often diverse settings, remains limited and more work in this area is required.

  13. Securing the Global Airspace System Via Identity-Based Security

    NASA Technical Reports Server (NTRS)

    Ivancic, William D.

    2015-01-01

    Current telecommunications systems have very good security architectures that include authentication and authorization as well as accounting. These three features enable an edge system to obtain access into a radio communication network, request specific Quality-of-Service (QoS) requirements and ensure proper billing for service. Furthermore, the links are secure. Widely used telecommunication technologies are Long Term Evolution (LTE) and Worldwide Interoperability for Microwave Access (WiMAX) This paper provides a system-level view of network-centric operations for the global airspace system and the problems and issues with deploying new technologies into the system. The paper then focuses on applying the basic security architectures of commercial telecommunication systems and deployment of federated Authentication, Authorization and Accounting systems to provide a scalable, evolvable reliable and maintainable solution to enable a globally deployable identity-based secure airspace system.

  14. Cancer Care Ontario and integrated cancer programs: portrait of a performance management system and lessons learned.

    PubMed

    Cheng, Siu Mee; Thompson, Leslee J

    2006-01-01

    A performance management system has been implemented by Cancer Care Ontario (CCO). This system allows for the monitoring and management of 11 integrated cancer programs (ICPs) across the Province of Ontario. The system comprises of four elements: reporting frequency, reporting requirements, review meetings and accountability and continuous improvement activities. CCO and the ICPs have recently completed quarterly performance review exercises for the last two quarters of the fiscal year 2004-2005. The purpose of this paper is to address some of the key lessons learned. The paper provides an outline of the CCO performance management system. These lessons included: data must be valid and reliable; performance management requires commitments from both parties in the performance review exercises; streamlining performance reporting is beneficial; technology infrastructure which allows for cohesive management of data is vital for a sustainable performance management system; performance indicators need to stand up to scrutiny by both parties; and providing comparative data across the province is valuable. Critical success factors which would help to ensure a successful performance management system include: corporate engagement from various parts of an organization in the review exercises; desire to focus on performance improvement and avoidance of blaming; and strong data management systems. The performance management system is a practical and sustainable system that allows for performance improvement of cancer care services. It can be a vital tool to enhance accountability within the health care system. The paper demonstrates that the performance management system supports accountability in the cancer care system for Ontario, and reflects the principles of the provincial governments commitment to continuous improvement of healthcare.

  15. 45 CFR 1304.51 - Management systems and procedures.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... control program quality, maintain program accountability, and advise governing bodies, policy groups, and... DELEGATE AGENCIES Program Design and Management § 1304.51 Management systems and procedures. (a) Program... program planning that includes consultation with the program's governing body, policy groups, and program...

  16. Origins of Inner Solar Systems

    NASA Astrophysics Data System (ADS)

    Dawson, Rebekah Ilene

    2017-06-01

    Over the past couple decades, thousands of extra-solar planetshave been discovered orbiting other stars. The exoplanets discovered to date exhibit a wide variety of orbital and compositional properties; most are dramatically different from the planets in our own Solar System. Our classical theories for the origins of planetary systems were crafted to account for the Solar System and fail to account for the diversity of planets now known. We are working to establish a new blueprint for the origin of planetary systems and identify the key parameters of planet formation and evolution that establish the distribution of planetary properties observed today. The new blueprint must account for the properties of planets in inner solar systems, regions of planetary systems closer to their star than Earth’s separation from the Sun and home to most exoplanets detected to data. I present work combining simulations and theory with data analysis and statistics of observed planets to test theories of the origins of inner solars, including hot Jupiters, warm Jupiters, and tightly-packed systems of super-Earths. Ultimately a comprehensive blueprint for planetary systems will allow us to better situate discovered planets in the context of their system’s formation and evolution, important factors in whether the planets may harbor life.

  17. A Taxonomy on Accountability and Privacy Issues in Smart Grids

    NASA Astrophysics Data System (ADS)

    Naik, Ameya; Shahnasser, Hamid

    2017-07-01

    Cyber-Physical Systems (CPS) are combinations of computation, networking, and physical processes. Embedded computers and networks monitor control the physical processes, which affect computations and vice versa. Two applications of cyber physical systems include health-care and smart grid. In this paper, we have considered privacy aspects of cyber-physical system applicable to smart grid. Smart grid in collaboration with different stockholders can help in the improvement of power generation, communication, circulation and consumption. The proper management with monitoring feature by customers and utility of energy usage can be done through proper transmission and electricity flow; however cyber vulnerability could be increased due to an increased assimilation and linkage. This paper discusses various frameworks and architectures proposed for achieving accountability in smart grids by addressing privacy issues in Advance Metering Infrastructure (AMI). This paper also highlights additional work needed for accountability in more precise specifications such as uncertainty or ambiguity, indistinct, unmanageability, and undetectably.

  18. Instructional Design: System Strategies.

    ERIC Educational Resources Information Center

    Ledford, Bruce R.; Sleeman, Phillip J.

    This book is intended as a source for those who desire to apply a coherent system of instructional design, thereby insuring accountability. Chapter 1 covers the instructional design process, including: instructional technology; the role of evaluation; goal setting; the psychology of teaching and learning; task analysis; operational objectives;…

  19. 40 CFR 98.93 - Calculating GHG emissions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... the facility after off-site recycling. Ni = Total nameplate capacity (full and proper charge) of... recycling or destruction (l). Disbursements should include only amounts that are properly stored and... account for the effect of any fluorinated GHG abatement system meeting the definition of abatement system...

  20. 76 FR 64115 - Privacy Act of 1974; Privacy Act System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-17

    ...-leaf binders or file folders, and in electronic media, including NASA's Ethics Program Tracking System... documents, electronic media, micrographic media, photographs, or motion pictures film, and various medical....; General Accounting Office's General Policies/Procedures and Communications Manual, Chapter 7; Treasury...

  1. Including Recently Arrived English Learners in State Accountability Systems: An Empirical Illustration of Models. WCER Working Paper No. 2017-1

    ERIC Educational Resources Information Center

    Cook, H. Gary; Sahakyan, Narek; Linquanti, Robert

    2017-01-01

    The authors develop model analyses based on a U.S. Department of Education guide to illustrate procedures a State could use to compare and contrast school-level overall and English Learner accountability determinations for proficiency in reading/language arts under the options allowed by the Every Student Succeeds Act. As a technical reference,…

  2. Energy for agriculture: a computerized information retrieval system

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Stout, B A; Myers, C A

    1979-12-01

    This bibliography contains 2613 citations to the literature for 1973 through May 1979. Some of the subjects covered include: accounting, agriculture, animal production, conservation, drying, fertilizer, food processing, greenhouses, home, international, irrigation, organic, solar, storage, tillage, and wind. Author and keyword indexes are included. (MHR)

  3. The impact of human immunodeficiency virus (HIV) service scale-up on mechanisms of accountability in Zambian primary health centres: a case-based health systems analysis.

    PubMed

    Topp, Stephanie M; Black, Jim; Morrow, Martha; Chipukuma, Julien M; Van Damme, Wim

    2015-02-18

    Questions about the impact of large donor-funded HIV interventions on low- and middle-income countries' health systems have been the subject of a number of expert commentaries, but comparatively few empirical research studies. Aimed at addressing a particular evidence gap vis-à-vis the influence of HIV service scale-up on micro-level health systems, this article examines the impact of HIV scale-up on mechanisms of accountability in Zambian primary health facilities. Guided by the Mechanisms of Effect framework and Brinkerhoff's work on accountability, we conducted an in-depth multi-case study to examine how HIV services influenced mechanisms of administrative and social accountability in four Zambian primary health centres. Sites were selected for established (over 3 yrs) antiretroviral therapy (ART) services and urban, peri-urban and rural characteristics. Case data included provider interviews (60); patient interviews (180); direct observation of facility operations (2 wks/centre) and key informant interviews (14). Resource-intensive investment in HIV services contributed to some early gains in administrative answerability within the four ART departments, helping to establish the material capabilities necessary to deliver and monitor service delivery. Simultaneous investment in external supervision and professional development helped to promote transparency around individual and team performance and also strengthened positive work norms in the ART departments. In the wider health centres, however, mechanisms of administrative accountability remained weak, hindered by poor data collection and under capacitated leadership. Substantive gains in social accountability were also elusive as HIV scale-up did little to address deeply rooted information and power asymmetries in the wider facilities. Short terms gains in primary-level service accountability may arise from investment in health system hardware. However, sustained improvements in service quality and responsiveness arising from genuine improvements in social and administrative accountability require greater understanding of, and investment in changing, the power relations, work norms, leadership and disciplinary mechanisms that shape these micro-level health systems.

  4. Exploring the Functioning of Decision Space: A Review of the Available Health Systems Literature.

    PubMed

    Roman, Tamlyn Eslie; Cleary, Susan; McIntyre, Diane

    2017-02-27

    The concept of decision space holds appeal as an approach to disaggregating the elements that may influence decision-making in decentralized systems. This narrative review aims to explore the functioning of decision space and the factors that influence decision space. A narrative review of the literature was conducted with searches of online databases and academic journals including PubMed Central, Emerald, Wiley, Science Direct, JSTOR, and Sage. The articles were included in the review based on the criteria that they provided insight into the functioning of decision space either through the explicit application of or reference to decision space, or implicitly through discussion of decision-making related to organizational capacity or accountability mechanisms. The articles included in the review encompass literature related to decentralisation, management and decision space. The majority of the studies utilise qualitative methodologies to assess accountability mechanisms, organisational capacities such as finance, human resources and management, and the extent of decision space. Of the 138 articles retrieved, 76 articles were included in the final review. The literature supports Bossert's conceptualization of decision space as being related to organizational capacities and accountability mechanisms. These functions influence the decision space available within decentralized systems. The exact relationship between decision space and financial and human resource capacities needs to be explored in greater detail to determine the potential influence on system functioning. © 2017 The Author(s); Published by Kerman University of Medical Sciences. This is an open-access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

  5. A new method for designing dual foil electron beam forming systems. I. Introduction, concept of the method

    NASA Astrophysics Data System (ADS)

    Adrich, Przemysław

    2016-05-01

    In Part I of this work existing methods and problems in dual foil electron beam forming system design are presented. On this basis, a new method of designing these systems is introduced. The motivation behind this work is to eliminate the shortcomings of the existing design methods and improve overall efficiency of the dual foil design process. The existing methods are based on approximate analytical models applied in an unrealistically simplified geometry. Designing a dual foil system with these methods is a rather labor intensive task as corrections to account for the effects not included in the analytical models have to be calculated separately and accounted for in an iterative procedure. To eliminate these drawbacks, the new design method is based entirely on Monte Carlo modeling in a realistic geometry and using physics models that include all relevant processes. In our approach, an optimal configuration of the dual foil system is found by means of a systematic, automatized scan of the system performance in function of parameters of the foils. The new method, while being computationally intensive, minimizes the involvement of the designer and considerably shortens the overall design time. The results are of high quality as all the relevant physics and geometry details are naturally accounted for. To demonstrate the feasibility of practical implementation of the new method, specialized software tools were developed and applied to solve a real life design problem, as described in Part II of this work.

  6. 21 CFR 17.23 - Discovery.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... requested data stored in an electronic data storage system must be produced in a form readily accessible to... includes information, reports, answers, records, accounts, papers and other data and documentary evidence...

  7. 21 CFR 17.23 - Discovery.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... requested data stored in an electronic data storage system must be produced in a form readily accessible to... includes information, reports, answers, records, accounts, papers and other data and documentary evidence...

  8. 21 CFR 17.23 - Discovery.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... requested data stored in an electronic data storage system must be produced in a form readily accessible to... includes information, reports, answers, records, accounts, papers and other data and documentary evidence...

  9. 21 CFR 17.23 - Discovery.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... requested data stored in an electronic data storage system must be produced in a form readily accessible to... includes information, reports, answers, records, accounts, papers and other data and documentary evidence...

  10. 75 FR 58368 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-24

    ... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID DOD-2010-OS-0125] Privacy Act of 1974... Register Liaison Officer, Department of Defense. ZDO-001 System name: Accountability Records/Recall Rosters... commissaries, including Department of Defense (DoD) Federal employees, military service personnel not assigned...

  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. DSN telemetry system data records

    NASA Technical Reports Server (NTRS)

    Gatz, E. C.

    1976-01-01

    The DSN telemetry system now includes the capability to provide a complete magnetic tape record, within 24 hours of reception, of all telemetry data received from a spacecraft. This record, the intermediate data record, is processed and generated almost entirely automatically, and provides a detailed accounting of any missing data.

  13. Relevance and Retrieval Evaluation: Perspectives from Medicine.

    ERIC Educational Resources Information Center

    Hersh, William

    1994-01-01

    Discusses topical relevance and situational relevance, which takes into account the impact of the retrieval system on the user, in the context of medicine. Topics addressed include scientific validity; limitations of current evaluation methodology, including recall and precision; and a framework for future retrieval research based on an…

  14. 47 CFR 32.2231 - Radio systems.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... costs. This account shall also include the original cost of earth stations and spare parts, material or..., amplification, propagation, reception, modulation, and demodulation of radio waves in free space over which...

  15. How the center for Medicare and Medicaid innovation should test accountable care organizations.

    PubMed

    Shortell, Stephen M; Casalino, Lawrence P; Fisher, Elliott S

    2010-07-01

    The Patient Protection and Affordable Care Act establishes a national voluntary program for accountable care organizations (ACOs) by January 2012 under the auspices of the Centers for Medicare and Medicaid Services (CMS). The act also creates a Center for Medicare and Medicaid Innovation in the CMS. We propose that the CMS allow flexibility and tiers in ACOs based on their specific circumstances, such as the degree to which they are or are not fully integrated systems. Further, we propose that the CMS assume responsibility for ACO provisions and develop an ordered system for learning how to create and sustain ACOs. Key steps would include setting specific performance goals, developing skills and tools that facilitate change, establishing measurement and accountability mechanisms, and supporting leadership development.

  16. Surveillance System for Infectious Diseases of Pets, Santiago, Chile

    PubMed Central

    López, Javier; Abarca, Katia; Valenzuela, Berta; Lorca, Lilia; Olea, Andrea; Aguilera, Ximena

    2009-01-01

    Pet diseases may pose risks to human health but are rarely included in surveillance systems. A pilot surveillance system of pet infectious diseases in Santiago, Chile, found that 4 canine and 3 feline diseases accounted for 90.1% and 98.4% of notifications, respectively. Data also suggested association between poverty and pet diseases. PMID:19861073

  17. Genetic architecture of the Delis-Kaplan Executive Function System Trail Making Test: evidence for distinct genetic influences on executive function.

    PubMed

    Vasilopoulos, Terrie; Franz, Carol E; Panizzon, Matthew S; Xian, Hong; Grant, Michael D; Lyons, Michael J; Toomey, Rosemary; Jacobson, Kristen C; Kremen, William S

    2012-03-01

    To examine how genes and environments contribute to relationships among Trail Making Test (TMT) conditions and the extent to which these conditions have unique genetic and environmental influences. Participants included 1,237 middle-aged male twins from the Vietnam Era Twin Study of Aging. The Delis-Kaplan Executive Function System TMT included visual searching, number and letter sequencing, and set-shifting components. Phenotypic correlations among TMT conditions ranged from 0.29 to 0.60, and genes accounted for the majority (58-84%) of each correlation. Overall heritability ranged from 0.34 to 0.62 across conditions. Phenotypic factor analysis suggested a single factor. In contrast, genetic models revealed a single common genetic factor but also unique genetic influences separate from the common factor. Genetic variance (i.e., heritability) of number and letter sequencing was completely explained by the common genetic factor while unique genetic influences separate from the common factor accounted for 57% and 21% of the heritabilities of visual search and set shifting, respectively. After accounting for general cognitive ability, unique genetic influences accounted for 64% and 31% of those heritabilities. A common genetic factor, most likely representing a combination of speed and sequencing, accounted for most of the correlation among TMT 1-4. Distinct genetic factors, however, accounted for a portion of variance in visual scanning and set shifting. Thus, although traditional phenotypic shared variance analysis techniques suggest only one general factor underlying different neuropsychological functions in nonpatient populations, examining the genetic underpinnings of cognitive processes with twin analysis can uncover more complex etiological processes.

  18. Systems medicine and integrated care to combat chronic noncommunicable diseases

    PubMed Central

    2011-01-01

    We propose an innovative, integrated, cost-effective health system to combat major non-communicable diseases (NCDs), including cardiovascular, chronic respiratory, metabolic, rheumatologic and neurologic disorders and cancers, which together are the predominant health problem of the 21st century. This proposed holistic strategy involves comprehensive patient-centered integrated care and multi-scale, multi-modal and multi-level systems approaches to tackle NCDs as a common group of diseases. Rather than studying each disease individually, it will take into account their intertwined gene-environment, socio-economic interactions and co-morbidities that lead to individual-specific complex phenotypes. It will implement a road map for predictive, preventive, personalized and participatory (P4) medicine based on a robust and extensive knowledge management infrastructure that contains individual patient information. It will be supported by strategic partnerships involving all stakeholders, including general practitioners associated with patient-centered care. This systems medicine strategy, which will take a holistic approach to disease, is designed to allow the results to be used globally, taking into account the needs and specificities of local economies and health systems. PMID:21745417

  19. An Analysis of Viable Financial Negotiations Processes and Related Internal Controls for Procurement in Pakistan

    DTIC Science & Technology

    2016-06-01

    regulations are in accordance with UNCITRAL Model Law and are based on principles of “ accountability , transparency, fairness, efficiency and value for... account certain factors about the firm(s) for pre-qualification. These factors include past performance and experience; financial health; managerial...internal control components, along with associated principles , were discussed in detail to develop a suitable internal control system for the financial

  20. Project Mercury: NASA's first manned space programme

    NASA Astrophysics Data System (ADS)

    Catchpole, John

    Project Mercury will offer a developmental resume of the first American manned spaceflight programme and its associated infrastructure, including accounts of space launch vehicles. The book highlights the differences in Redstone/Atlas technology, drawing similar comparisons between ballistic capsules and alternative types of spacecraft. The book also covers astronaut selection and training, as well as tracking systems, flight control, basic principles of spaceflight and detailed accounts of individual flights.

  1. High voltage disconnect systems

    DOT National Transportation Integrated Search

    2008-03-01

    The recent establishment of the National University Transportation Center at MST under the "Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users," expands the research and education activities to include alternative tr...

  2. Accounting of GHG emissions and removals from forest management: a long road from Kyoto to Paris.

    PubMed

    Krug, Joachim H A

    2018-01-03

    Forests have always played an important role in agreeing on accounting rules during the past two decades of international climate policy development. Starting from activity-based gross-net accounting of selected forestry activities to mandatory accounting against a baseline-rules have changed quite rapidly and with significant consequences for accounted credits and debits. Such changes have direct consequences on incentives for climate-investments in forestry. There have also been strong arguments not to include forests into the accounting system by considering large uncertainties, procedural challenges and a fear of unearned credits corrupting the overall accounting system, among others. This paper reflects the development of respective accounting approaches and reviews the progress made on core challenges and resulting incentives. The historic development of forest management accounting rules is analysed in the light of the Paris Agreement. Pros and cons of different approaches are discussed with specific focus on the challenge to maintain integrity of the accounting approach and on resulting incentives for additional human induced investments to increase growth for future substitution and increased C storage by forest management. The review is solely based on scientific publications and official IPCC and UNFCC documents. Some rather political statements of non-scientific stakeholders are considered to reflect criticism. Such sources are indicated accordingly. Remaining and emerging requirements for an accounting system for post 2030 are highlighted. The Paris Agreement is interpreted as a "game changer" for the role of forests in climate change mitigation. Many countries rely on forests in their NDCs to achieve their self-set targets. In fact, the agreement "to achieve a balance between anthropogenic emissions by sources and removals by sinks of greenhouse gases in the second half of this century" puts pressure on the entire land sector to contribute to overall GHG emission reductions. This also concerns forests as a resource for the bio-based economy and wood products, and for increasing carbon reservoirs. By discussing the existing elements of forest accounting rules and conditions for establishing an accounting system post 2030, it is concluded that core requirements like factoring out direct human-induced from indirect human-induced and natural impacts on managed lands, a facilitation of incentives for management changes and providing safeguards for the integrity of the accounting system are not sufficiently secured by currently discussed accounting rules. A responsibility to fulfil these basic requirements is transferred to Nationally Determined Contributions. Increased incentives for additional human induced investments are not stipulated by the accounting approach but rather by the political decision to make use of the substitution effect and potential net removals from LULUCF to contribute to self-set targets.

  3. Things That Go "Bump": in the Virtual Night.

    ERIC Educational Resources Information Center

    Fore, Julie A.

    1997-01-01

    Introduces concepts of server security and includes articles and sidebars of firsthand accounts of consequences of not devoting enough time to security measures. Outlines the following factors to consider when evaluating a server's risk potential: confidentiality/reproducibility of the data; complexity of the system; backup system and hardware…

  4. Cost Allocation Issues in Interlibrary Systems.

    ERIC Educational Resources Information Center

    Alexander, Ernest R.

    1985-01-01

    In comparing methods of allocating service transaction costs among member libraries of interlibrary systems, questions of how costs are to be estimated, and what cost elements are to be included are critical. Different approaches of estimation yield varying results. Actual distribution of units accounts for greatest variance in allocations. (CDD)

  5. Databases and Search Services North of the Border.

    ERIC Educational Resources Information Center

    Janke, Richard V.

    This paper presents an overview of the major Canadian online systems, which account for approximately 5% of information vendors and databases worldwide. Also described is DATAPAC, Canada's national telecommunications network, and DATAPAC's X.75 interface with TELENET, TYMNET, UNINET, and France's TRANSPAC. The online systems described include: (1)…

  6. Internal Quality Assurance Systems in Portugal: What Their Strengths and Weaknesses Reveal

    ERIC Educational Resources Information Center

    Tavares, Orlanda; Sin, Cristina; Amaral, Alberto

    2016-01-01

    In Portugal, the agency for assessment and accreditation of higher education has recently included in its remit, beyond programme accreditation, the certification of internal quality assurance systems. This implies lighter touch accreditation and aims to direct institutions towards improvement, in addition to accountability. Twelve institutions…

  7. An Assessment of an Operational Educational Accountability System for Continuing Education in the Health Professions.

    ERIC Educational Resources Information Center

    Walsh, Patrick L.

    1982-01-01

    The Educational Quality Assessment and Assurance System for continuing education in health sciences includes three components to measure inputs, processes, and outcomes. They are (1) Program Coordinator Competency List, (2) Quality Assessment and Assurance Program, and (3) evaluation of educational programs. (SK)

  8. 34 CFR 303.123 - Prohibition against commingling.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... assurance in this section is satisfied by the use of an accounting system that includes an “audit trail” of... TODDLERS WITH DISABILITIES State Application for a Grant Statement of Assurances § 303.123 Prohibition against commingling. The statement must include an assurance satisfactory to the Secretary that funds made...

  9. From conflict management to reward-based decision making: actors and critics in primate medial frontal cortex.

    PubMed

    Silvetti, Massimo; Alexander, William; Verguts, Tom; Brown, Joshua W

    2014-10-01

    The role of the medial prefrontal cortex (mPFC) and especially the anterior cingulate cortex has been the subject of intense debate for the last decade. A number of theories have been proposed to account for its function. Broadly speaking, some emphasize cognitive control, whereas others emphasize value processing; specific theories concern reward processing, conflict detection, error monitoring, and volatility detection, among others. Here we survey and evaluate them relative to experimental results from neurophysiological, anatomical, and cognitive studies. We argue for a new conceptualization of mPFC, arising from recent computational modeling work. Based on reinforcement learning theory, these new models propose that mPFC is an Actor-Critic system. This system is aimed to predict future events including rewards, to evaluate errors in those predictions, and finally, to implement optimal skeletal-motor and visceromotor commands to obtain reward. This framework provides a comprehensive account of mPFC function, accounting for and predicting empirical results across different levels of analysis, including monkey neurophysiology, human ERP, human neuroimaging, and human behavior. Copyright © 2013 Elsevier Ltd. All rights reserved.

  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 COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and...

  11. Understanding the dynamic interactions driving Zambian health centre performance: a case-based health systems analysis

    PubMed Central

    Topp, Stephanie M; Chipukuma, Julien M; Hanefeld, Johanna

    2015-01-01

    Background Despite being central to achieving improved population health outcomes, primary health centres in low- and middle-income settings continue to underperform. Little research exists to adequately explain how and why this is the case. This study aimed to test the relevance and usefulness of an adapted conceptual framework for improving our understanding of the mechanisms and causal pathways influencing primary health centre performance. Methods A theory-driven, case-study approach was adopted. Four Zambian health centres were purposefully selected with case data including health-care worker interviews (n = 60); patient interviews (n = 180); direct observation of facility operations (2 weeks/centre) and key informant interviews (n = 14). Data were analysed to understand how the performance of each site was influenced by the dynamic interactions between system ‘hardware’ and ‘software’ acting on mechanisms of accountability. Findings Structural constraints including limited resources created challenging service environments in which work overload and stockouts were common. Health workers’ frustration with such conditions interacted with dissatisfaction with salary levels eroding service values and acting as a catalyst for different forms of absenteeism. Such behaviours exacerbated patient–provider ratios and increased the frequency of clinical and administrative shortcuts. Weak health information systems and lack of performance data undermined providers’ answerability to their employer and clients, and a lack of effective sanctions undermined supervisors’ ability to hold providers accountable for these transgressions. Weak answerability and enforceability contributed to a culture of impunity that masked and condoned weak service performance in all four sites. Conclusions Health centre performance is influenced by mechanisms of accountability, which are in turn shaped by dynamic interactions between system hardware and system software. Our findings confirm the usefulness of combining Sheikh et al.’s (2011) hardware–software model with Brinkerhoff’s (2004) typology of accountability to better understand how and why health centre micro-systems perform (or under-perform) under certain conditions. PMID:24829316

  12. Understanding the dynamic interactions driving Zambian health centre performance: a case-based health systems analysis.

    PubMed

    Topp, Stephanie M; Chipukuma, Julien M; Hanefeld, Johanna

    2015-05-01

    Despite being central to achieving improved population health outcomes, primary health centres in low- and middle-income settings continue to underperform. Little research exists to adequately explain how and why this is the case. This study aimed to test the relevance and usefulness of an adapted conceptual framework for improving our understanding of the mechanisms and causal pathways influencing primary health centre performance. A theory-driven, case-study approach was adopted. Four Zambian health centres were purposefully selected with case data including health-care worker interviews (n = 60); patient interviews (n = 180); direct observation of facility operations (2 weeks/centre) and key informant interviews (n = 14). Data were analysed to understand how the performance of each site was influenced by the dynamic interactions between system 'hardware' and 'software' acting on mechanisms of accountability. Structural constraints including limited resources created challenging service environments in which work overload and stockouts were common. Health workers' frustration with such conditions interacted with dissatisfaction with salary levels eroding service values and acting as a catalyst for different forms of absenteeism. Such behaviours exacerbated patient-provider ratios and increased the frequency of clinical and administrative shortcuts. Weak health information systems and lack of performance data undermined providers' answerability to their employer and clients, and a lack of effective sanctions undermined supervisors' ability to hold providers accountable for these transgressions. Weak answerability and enforceability contributed to a culture of impunity that masked and condoned weak service performance in all four sites. Health centre performance is influenced by mechanisms of accountability, which are in turn shaped by dynamic interactions between system hardware and system software. Our findings confirm the usefulness of combining Sheikh et al.'s (2011) hardware-software model with Brinkerhoff's (2004) typology of accountability to better understand how and why health centre micro-systems perform (or under-perform) under certain conditions. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine © The Author 2014.

  13. HIV-Associated TB: Facts 2013

    MedlinePlus

    ... cause of death among people living with HIV, accounting for one in five HIV- related deaths. In ... in collaboration with partners:  Three interlinked patient monitoring systems for HIV care/ ART, MCH/ PMTCT (including malaria ...

  14. The value of mechanistic biophysical information for systems-level understanding of complex biological processes such as cytokinesis.

    PubMed

    Pollard, Thomas D

    2014-12-02

    This review illustrates the value of quantitative information including concentrations, kinetic constants and equilibrium constants in modeling and simulating complex biological processes. Although much has been learned about some biological systems without these parameter values, they greatly strengthen mechanistic accounts of dynamical systems. The analysis of muscle contraction is a classic example of the value of combining an inventory of the molecules, atomic structures of the molecules, kinetic constants for the reactions, reconstitutions with purified proteins and theoretical modeling to account for the contraction of whole muscles. A similar strategy is now being used to understand the mechanism of cytokinesis using fission yeast as a favorable model system. Copyright © 2014 Biophysical Society. Published by Elsevier Inc. All rights reserved.

  15. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 and...

  16. Accounting for unintended binding events in the analysis of quartz crystal microbalance kinetic data.

    PubMed

    Heller, Gabriella T; Zwang, Theodore J; Sarapata, Elizabeth A; Haber, Michael A; Sazinsky, Matthew H; Radunskaya, Ami E; Johal, Malkiat S

    2014-05-01

    Previous methods for analyzing protein-ligand binding events using the quartz crystal microbalance with dissipation monitoring (QCM-D) fail to account for unintended binding that inevitably occurs during surface measurements and obscure kinetic information. In this article, we present a system of differential equations that accounts for both reversible and irreversible unintended interactions. This model is tested on three protein-ligand systems, each of which has different features, to establish the feasibility of using the QCM-D for protein binding analysis. Based on this analysis, we were able to obtain kinetic information for the intended interaction that is consistent with those obtained in literature via bulk-phase methods. In the appendix, we include a method for decoupling these from the intended binding events and extracting relevant affinity information. Copyright © 2014 Elsevier B.V. All rights reserved.

  17. Design of a Solar Sail Mission to Mars

    NASA Technical Reports Server (NTRS)

    Eastridge, Richard; Funston, Kerry; Okia, Aminat; Waldrop, Joan; Zimmerman, Christopher

    1989-01-01

    An evaluation of the design of the solar sail includes key areas such as structures, sail deployment, space environmental effects, materials, power systems, telemetry, communications, attitude control, thermal control, and trajectory analysis. Deployment and material constraints determine the basic structure of the sail, while the trajectory of the sail influences the choice of telemetry, communications, and attitude control systems. The thermal control system of the sail for the structures and electronics takes into account the effects of the space environment. Included also are a cost and weight estimate for the sail.

  18. 18 CFR 367.4250 - Account 425, Miscellaneous amortization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Miscellaneous amortization. (a) This account must include amortization charges not includible in other accounts.... Charges included in this account, if significant in amount, must be in accordance with an orderly and... be included in this account by the Commission. ...

  19. 76 FR 70735 - Privacy Act of 1974; Department of Homeland Security/U.S. Citizenship and Immigration Services...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-15

    ... maintain certain biographic information about individuals in the U.S. Citizenship and Immigration -Services Electronic Immigration System and its legacy systems in order to detect duplicate and related accounts and... http://www.regulations.gov , including any personal information provided. Docket: For access to the...

  20. 14 CFR 25.341 - Gust and turbulence loads.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accordance with the provisions: (1) Loads on each part of the structure must be determined by dynamic...: EN08MR96.004 Zmo=Maximum operating altitude defined in § 25.1527. (7) When a stability augmentation system is included in the analysis, the effect of any significant system nonlinearities should be accounted...

  1. Principals' Instructional Leadership within a Teacher Performance Appraisal System: Enhancing Students' Academic Success

    ERIC Educational Resources Information Center

    Ovando, Martha N.; Ramirez, Alfredo, Jr.

    2007-01-01

    The purpose of this study was to identify principals' instructional leadership actions within a comprehensive teacher evaluation system in successful schools rated as recognized or exemplary by the accountability measures in place. The study followed a multiple case study approach. Participants included six school administrators within the same…

  2. The Direct Support Workforce Crisis: Can Unions Help Resolve This?

    ERIC Educational Resources Information Center

    Taylor, Steven J.

    2008-01-01

    Problems faced by the developmental disability service system in recruiting and retaining direct support staff are exacerbated by demands from competing service industries, including long term supports for the increasing aging population in the United States. Many factors account for high turnover and vacancy rates in the community service system,…

  3. 47 CFR 32.9000 - Glossary of terms.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... of this system of accounts. Accounting system means the total set of interrelated principles, rules... entity from a financial perspective. An accounting system generally consists of a chart of accounts, various parallel subsystems and subsidiary records. An accounting system is utilized to provide the...

  4. 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 the...

  5. 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 must...

  6. 78 FR 7804 - Privacy Act of 1974; as amended; Notice to Amend an Existing System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-04

    ... Indian Irrigation projects are constructed, including name, social security number, account/ID, whether... information, including name of debtor, address, tax identification number, social security number, ownership... suspected or confirmed compromise there is a risk of harm to economic or property interest, identity theft...

  7. How to supplement Social Security fairly and effectively.

    PubMed

    Ghilarducci, Teresa

    2010-04-01

    Over the past 3 decades, the base upon which Americans obtain income for retirement has become increasingly tied to fluctuations in the financial markets. Because Social Security provides a small percentage of pre-retirement income in retirement, most of the nation's workers need a supplement to Social Security. This study demonstrates the failure of the 401(k) system and advances a bold, but realistic, solution to America's crumbling retirement system: guaranteed retirement accounts (GRAs), a universal government program that supplements Social Security by providing guaranteed rates of return, by locking up balances until retirement, and by mandating annuities at retirement-with survivor's benefits. The GRA plan is compared to other proposals, including President Obama's, which aims to expand the voluntary, commercial, individually directed account-based system.

  8. 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.

  9. Genetic Architecture of the Delis-Kaplan Executive Function System Trail Making Test: Evidence for Distinct Genetic Influences on Executive Function

    PubMed Central

    Vasilopoulos, Terrie; Franz, Carol E.; Panizzon, Matthew S.; Xian, Hong; Grant, Michael D.; Lyons, Michael J; Toomey, Rosemary; Jacobson, Kristen C.; Kremen, William S.

    2012-01-01

    Objective To examine how genes and environments contribute to relationships among Trail Making test conditions and the extent to which these conditions have unique genetic and environmental influences. Method Participants included 1237 middle-aged male twins from the Vietnam-Era Twin Study of Aging (VESTA). The Delis-Kaplan Executive Function System Trail Making test included visual searching, number and letter sequencing, and set-shifting components. Results Phenotypic correlations among Trails conditions ranged from 0.29 – 0.60, and genes accounted for the majority (58–84%) of each correlation. Overall heritability ranged from 0.34 to 0.62 across conditions. Phenotypic factor analysis suggested a single factor. In contrast, genetic models revealed a single common genetic factor but also unique genetic influences separate from the common factor. Genetic variance (i.e., heritability) of number and letter sequencing was completely explained by the common genetic factor while unique genetic influences separate from the common factor accounted for 57% and 21% of the heritabilities of visual search and set-shifting, respectively. After accounting for general cognitive ability, unique genetic influences accounted for 64% and 31% of those heritabilities. Conclusions A common genetic factor, most likely representing a combination of speed and sequencing accounted for most of the correlation among Trails 1–4. Distinct genetic factors, however, accounted for a portion of variance in visual scanning and set-shifting. Thus, although traditional phenotypic shared variance analysis techniques suggest only one general factor underlying different neuropsychological functions in non-patient populations, examining the genetic underpinnings of cognitive processes with twin analysis can uncover more complex etiological processes. PMID:22201299

  10. SARS: Safeguards Accounting and Reporting Software

    NASA Astrophysics Data System (ADS)

    Mohammedi, B.; Saadi, S.; Ait-Mohamed, S.

    In order to satisfy the requirements of the SSAC (State System for Accounting and Control of nuclear materials), for recording and reporting objectives; this computer program comes to bridge the gape between nuclear facilities operators and national inspection verifying records and delivering reports. The SARS maintains and generates at-facility safeguards accounting records and generates International Atomic Energy Agency (IAEA) safeguards reports based on accounting data input by the user at any nuclear facility. A database structure is built and BORLAND DELPHI programming language has been used. The software is designed to be user-friendly, to make extensive and flexible management of menus and graphs. SARS functions include basic physical inventory tacking, transaction histories and reporting. Access controls are made by different passwords.

  11. Office Computer Software: A Comprehensive Review of Software Programs.

    ERIC Educational Resources Information Center

    Secretary, 1992

    1992-01-01

    Describes types of software including system software, application software, spreadsheets, accounting software, graphics packages, desktop publishing software, database, desktop and personal information management software, project and records management software, groupware, and shareware. (JOW)

  12. Management issues in systems engineering

    NASA Astrophysics Data System (ADS)

    Shishko, Robert; Chamberlain, Robert G.; Aster, Robert; Bilardo, Vincent; Forsberg, Kevin; Mooz, Hal; Polaski, Lou; Wade, Ron

    When applied to a system, the doctrine of successive refinement is a divide-and-conquer strategy. Complex systems are sucessively divided into pieces that are less complex, until they are simple enough to be conquered. This decomposition results in several structures for describing the product system and the producing system. These structures play important roles in systems engineering and project management. Many of the remaining sections in this chapter are devoted to describing some of these key structures. Structures that describe the product system include, but are not limited to, the requirements tree, system architecture and certain symbolic information such as system drawings, schematics, and data bases. The structures that describe the producing system include the project's work breakdown, schedules, cost accounts and organization.

  13. Management issues in systems engineering

    NASA Technical Reports Server (NTRS)

    Shishko, Robert; Chamberlain, Robert G.; Aster, Robert; Bilardo, Vincent; Forsberg, Kevin; Mooz, Hal; Polaski, Lou; Wade, Ron

    1993-01-01

    When applied to a system, the doctrine of successive refinement is a divide-and-conquer strategy. Complex systems are sucessively divided into pieces that are less complex, until they are simple enough to be conquered. This decomposition results in several structures for describing the product system and the producing system. These structures play important roles in systems engineering and project management. Many of the remaining sections in this chapter are devoted to describing some of these key structures. Structures that describe the product system include, but are not limited to, the requirements tree, system architecture and certain symbolic information such as system drawings, schematics, and data bases. The structures that describe the producing system include the project's work breakdown, schedules, cost accounts and organization.

  14. Catechin prodrugs and analogs: a new array of chemical entities with improved pharmacological and pharmacokinetic properties.

    PubMed

    Bansal, Sumit; Vyas, Sandeep; Bhattacharya, Shoumyo; Sharma, Manu

    2013-10-11

    Extensive research on tea catechins, mainly (-)-epigallocatechin gallate, has shown numerous health promoting effects. However, various clinical studies demonstrated several issues associated with tea catechins which account for their poor systemic bioavailability. In order to improve pharmacological activity and bioavailability of natural tea catechins, two major strategies have been adopted to date which include synthesizing catechin analogs/prodrugs and the development of novel drug delivery systems. In this review, we provide a detailed account of novel synthetic analogs/prodrugs as well as novel drug delivery approaches used for natural tea catechins to make them therapeutically potent drug-like molecules.

  15. Public accountability for health: new standards for health system performance.

    PubMed

    Lansky, D; Purdy, S

    1995-01-01

    This article reviews the failure of contemporary quality oversight organizations to respond to the changing health care environment and suggests an overhaul of quality measurement and assurance functions. The authors examine the factors that have limited public accountability for health care, emphasizing the limited agreement that exists on the purpose of American health care, standards for evaluating care, or the appropriate locus of responsibility for quality of care. A five-part quality oversight system is proposed including development of quality measures, promulgation of national standards, validation and accreditation, use of data for purchasing and provider selection, and use of data for quality improvement.

  16. 47 CFR 54.301 - Local switching support.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Deferred Maintenance and Retirements Included in Account 1438 Deferred Charges Included in Account 1438... 4300); and Deferred Maintenance and Retirements (Included in Account 1438) shall be allocated according... Amortization Included in Accounts 2005, 2680, 2690, 3410 Net Deferred Operating Income Taxes Accounts 4100...

  17. Development and application of a large scale river system model for National Water Accounting in Australia

    NASA Astrophysics Data System (ADS)

    Dutta, Dushmanta; Vaze, Jai; Kim, Shaun; Hughes, Justin; Yang, Ang; Teng, Jin; Lerat, Julien

    2017-04-01

    Existing global and continental scale river models, mainly designed for integrating with global climate models, are of very coarse spatial resolutions and lack many important hydrological processes, such as overbank flow, irrigation diversion, groundwater seepage/recharge, which operate at a much finer resolution. Thus, these models are not suitable for producing water accounts, which have become increasingly important for water resources planning and management at regional and national scales. A continental scale river system model called Australian Water Resource Assessment River System model (AWRA-R) has been developed and implemented for national water accounting in Australia using a node-link architecture. The model includes major hydrological processes, anthropogenic water utilisation and storage routing that influence the streamflow in both regulated and unregulated river systems. Two key components of the model are an irrigation model to compute water diversion for irrigation use and associated fluxes and stores and a storage-based floodplain inundation model to compute overbank flow from river to floodplain and associated floodplain fluxes and stores. The results in the Murray-Darling Basin shows highly satisfactory performance of the model with median daily Nash-Sutcliffe Efficiency (NSE) of 0.64 and median annual bias of less than 1% for the period of calibration (1970-1991) and median daily NSE of 0.69 and median annual bias of 12% for validation period (1992-2014). The results have demonstrated that the performance of the model is less satisfactory when the key processes such as overbank flow, groundwater seepage and irrigation diversion are switched off. The AWRA-R model, which has been operationalised by the Australian Bureau of Meteorology for continental scale water accounting, has contributed to improvements in the national water account by substantially reducing accounted different volume (gain/loss).

  18. 47 CFR 54.301 - Local switching support.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Items Account 7500 IV Other Non-Current Assets Included in Account 1410 Deferred Maintenance and... Liabilities (Included in Account 4300); and Deferred Maintenance and Retirements (Included in Account 1438... Accounts 2005, 2680, 2690, 3410 Net Deferred Operating Income Taxes Accounts 4100, 4340 Network Support...

  19. 47 CFR 54.301 - Local switching support.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Items Account 7500 IV Other Non-Current Assets Included in Account 1410 Deferred Maintenance and... Liabilities (Included in Account 4300); and Deferred Maintenance and Retirements (Included in Account 1438... Accounts 2005, 2680, 2690, 3410 Net Deferred Operating Income Taxes Accounts 4100, 4340 Network Support...

  20. 47 CFR 54.301 - Local switching support.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Items Account 7500 IV Other Non-Current Assets Included in Account 1410 Deferred Maintenance and... Liabilities (Included in Account 4300); and Deferred Maintenance and Retirements (Included in Account 1438... Accounts 2005, 2680, 2690, 3410 Net Deferred Operating Income Taxes Accounts 4100, 4340 Network Support...

  1. Including safety-net providers in integrated delivery systems: issues and options for policymakers.

    PubMed

    Witgert, Katherine; Hess, Catherine

    2012-08-01

    Health care reform legislation has spurred efforts to develop integrated health care delivery systems that seek to coordinate the continuum of health services. These systems may be of particular benefit to patients who face barriers to accessing care or have multiple health conditions. But it remains to be seen how safety-net providers, including community health centers and public hospitals--which have long experience in caring for these vulnerable populations--will be included in integrated delivery systems. This issue brief explores key considerations for incorporating safety-net providers into integrated delivery systems and discusses the roles of state and federal agencies in sup­porting and testing models of integrated care delivery. The authors conclude that the most important principles in creating integrated delivery systems for vulnerable populations are: (1) an emphasis on primary care; (2) coordination of all care, including behavioral, social, and public health services; and (3) accountability for population health outcomes.

  2. 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... the accounting system reflects the amount escrowed. (5) Regardless of the number or types of accounts... two or more housing projects as long as the borrower's accounting system segregates and tracks funds...

  3. Integrated Data Modeling and Simulation on the Joint Polar Satellite System Program

    NASA Technical Reports Server (NTRS)

    Roberts, Christopher J.; Boyce, Leslye; Smith, Gary; Li, Angela; Barrett, Larry

    2012-01-01

    The Joint Polar Satellite System is a modern, large-scale, complex, multi-mission aerospace program, and presents a variety of design, testing and operational challenges due to: (1) System Scope: multi-mission coordination, role, responsibility and accountability challenges stemming from porous/ill-defined system and organizational boundaries (including foreign policy interactions) (2) Degree of Concurrency: design, implementation, integration, verification and operation occurring simultaneously, at multiple scales in the system hierarchy (3) Multi-Decadal Lifecycle: technical obsolesce, reliability and sustainment concerns, including those related to organizational and industrial base. Additionally, these systems tend to become embedded in the broader societal infrastructure, resulting in new system stakeholders with perhaps different preferences (4) Barriers to Effective Communications: process and cultural issues that emerge due to geographic dispersion and as one spans boundaries including gov./contractor, NASA/Other USG, and international relationships.

  4. Discussion on water resources value accounting and its application

    NASA Astrophysics Data System (ADS)

    Guo, Biying; Huang, Xiaorong; Ma, Kai; Gao, Linyun; Wang, Yanqiu

    2018-06-01

    The exploration of the compilation of natural resources balance sheet has been proposed since 2013. Several elements of water resources balance sheet have been discussed positively in China, including basic concept, framework and accounting methods, which focused on calculating the amount of water resources with statistical methods but lacked the analysis of the interrelationship between physical volume and magnitude of value. Based on the study of physical accounting of water resources balance sheet, the connotation of water resources value is analyzed in combination with research on the value of water resources in the world. What's more, the theoretical framework, form of measurement and research methods of water resources value accounting are further explored. Taking Chengdu, China as an example, the index system of water resources balance sheet in Chengdu which includes both physical and valuable volume is established to account the depletion of water resources, environmental damage and ecological water occupation caused by economic and social water use. Moreover, the water resources balance sheet in this region which reflects the negative impact of the economy on the environment is established. It provides a reference for advancing water resources management, improving government and social investment, realizing scientific and rational allocation of water resources.

  5. SERVING EPA'S MISSION: POTENTIAL ROLES OF ENGERETIC TOOLS

    EPA Science Inventory

    Effective environmental protection requires an understanding of environmental systems dynamics that includes socioeconomic activity along with its interactions with environmental processes. Some forms of scientific analysis, such as emergy analysis, do seek to account for the ...

  6. Next level of board accountability in health care quality.

    PubMed

    Pronovost, Peter J; Armstrong, C Michael; Demski, Renee; Peterson, Ronald R; Rothman, Paul B

    2018-03-19

    Purpose The purpose of this paper is to offer six principles that health system leaders can apply to establish a governance and management system for the quality of care and patient safety. Design/methodology/approach Leaders of a large academic health system set a goal of high reliability and formed a quality board committee in 2011 to oversee quality and patient safety everywhere care was delivered. Leaders of the health system and every entity, including inpatient hospitals, home care companies, and ambulatory services staff the committee. The committee works with the management for each entity to set and achieve quality goals. Through this work, the six principles emerged to address management structures and processes. Findings The principles are: ensure there is oversight for quality everywhere care is delivered under the health system; create a framework to organize and report the work; identify care areas where quality is ambiguous or underdeveloped (i.e. islands of quality) and work to ensure there is reporting and accountability for quality measures; create a consolidated quality statement similar to a financial statement; ensure the integrity of the data used to measure and report quality and safety performance; and transparently report performance and create an explicit accountability model. Originality/value This governance and management system for quality and safety functions similar to a finance system, with quality performance documented and reported, data integrity monitored, and accountability for performance from board to bedside. To the authors' knowledge, this is the first description of how a board has taken this type of systematic approach to oversee the quality of care.

  7. Iowa Community Colleges Accounting Manual.

    ERIC Educational Resources Information Center

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

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

  8. 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.

  9. 40 CFR 35.6270 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... § 35.6270 Standards for financial management systems. (a) Accounting system standards—(1) General. The... Agreement. (6) Accounting system control procedures. Except as provided for in paragraph (a)(3) of this section, accounting system control procedures must ensure that accounting information is: (i) Accurate...

  10. Origins and Elaboration of the National Health Accounts, 1926-2006

    PubMed Central

    Fetter, Bruce

    2006-01-01

    The National Health Statistics Group (NHSG) has managed to keep the national health accounts (NHA) apolitical and highly respected. NHSG strategies have included the careful acquisition and presentation of statistics relating to health costs and payers; the use of scholarly journals to disseminate ideas to other government offices and, beyond them, to industry, labor, the professions, and universities; and the promotion of cooperation with related U.S., statistical agencies, provider groups, contractors, and international organizations. Responding to an increasingly complex system of third-party payers in the U.S. health system and controversies over methods, the NHA has continually evolved to meet the demands of health care decisionmakers. Historically, these dialogues have forced health accountants to refine their methods to ensure that their portrayal of spending and financing trends presents information that can inform the decisionmaking process in a non-partisan way. PMID:17290668

  11. Containment of Ebola and Polio in Low-Resource Settings Using Principles and Practices of Emergency Operations Centers in Public Health.

    PubMed

    Shuaib, Faisal M; Musa, Philip F; Muhammad, Ado; Musa, Emmanuel; Nyanti, Sara; Mkanda, Pascal; Mahoney, Frank; Corkum, Melissa; Durojaiye, Modupeoluwa; Nganda, Gatei Wa; Sani, Samuel Usman; Dieng, Boubacar; Banda, Richard; Ali Pate, Muhammad

    Emergency Operations Centers (EOCs) have been credited with driving the recent successes achieved in the Nigeria polio eradication program. EOC concept was also applied to the Ebola virus disease outbreak and is applicable to a range of other public health emergencies. This article outlines the structure and functionality of a typical EOC in addressing public health emergencies in low-resource settings. It ascribes the successful polio and Ebola responses in Nigeria to several factors including political commitment, population willingness to engage, accountability, and operational and strategic changes made by the effective use of an EOC and Incident Management System. In countries such as Nigeria where the central or federal government does not directly hold states accountable, the EOC provides a means to improve performance and use data to hold health workers accountable by using innovative technologies such as geographic position systems, dashboards, and scorecards.

  12. A Race against Time: The Crisis in Urban Schooling. Contemporary Studies in Social and Policy Issues in Education.

    ERIC Educational Resources Information Center

    Cibulka, James G., Ed.; Boyd, William Lowe, Ed.

    This collection of papers presents three approaches to urban educational reform. After "Introduction--Urban Education Reform: Competing Approaches" (James G. Cibulka and William Lowe Byrd), Part 1, "Systems Reforms of Urban School Systems," includes (1) "Accountability at the Improv: Brief Sketches of School Reform in Los…

  13. Fiscal Year 2008 U.S. Department of Education Budget Summary and Background Information

    ERIC Educational Resources Information Center

    US Department of Education, 2007

    2007-01-01

    Five years ago the No Child Left Behind Act (NCLB) launched a revolution in our education system by insisting that all students should be proficient in reading and math by 2014 and demanding comprehensive reforms to reach this national goal, including strong assessment and accountability systems, a highly qualified teacher in every classroom, more…

  14. Transportation and Travel: DoD Container Delivery System Used for Moving International Freight in Support of US Forces.

    DTIC Science & Technology

    1983-11-17

    aerosol spray cam of paint, deodorant and shaving cream are Included in the hazardous cargo category. (2) Detailed information must be given to the...accepted that a certain amount of detention is inevitable because of the nature of the container delivery system. Each DOD component is held accountable for

  15. A spin rotator model for Heisenberg helimagnet

    NASA Astrophysics Data System (ADS)

    Felcy, A. Ludvin; Latha, M. M.

    2018-02-01

    We study the dynamics of a helimagnetic spin system by proposing a spin rotator model taking into account bilinear, twist interplane and anisotropic interactions in the continuum limit. The dynamical equations of motion are obtained and studied numerically. The influence of different types of inhomogeneities is also analysed. Similar studies are carried out for the system including biquadratic type interactions.

  16. Teacher Absenteeism: An Examination of Patterns and Predictors

    ERIC Educational Resources Information Center

    Pitts, Kristy L.

    2010-01-01

    Since the passage of the No Child Left Behind Act (NCLB) in 2001, public school systems have been engaged in a system of educational reform fueled by a level of accountability that includes not only the performance of the students, but also the performance of the teachers and the administrators. Recent studies have found that student achievement…

  17. W(h)ither Binary? A Seminar on the Organisation of Higher Education for the 21st Century. Report.

    ERIC Educational Resources Information Center

    Kerr, Edwin, Ed.; And Others

    Replacement of Australia's binary system, which separates the roles of colleges and universities, is discussed in this seminar report. In addition to seven seminar papers, information is provided on the Australian higher education system, including access, the curriculum, research, fiscal accountability, and program relevance and quality. In the…

  18. Marine Corps IT Hardware: A Method for Categorizing and Determining Technology Refreshment Cycles

    DTIC Science & Technology

    2015-06-01

    PPB&E Planning, Programming, Budgeting and Execution xiv ROI return on investment SABRS Standard Accounting, Budgeting and Reporting System...and manage IT assets are the Standard Accounting, Budgeting and Reporting System ( SABRS ), the Total Force Structure Management System (TFSMS), and...Defense Property Accountability System (DPAS). The TFSMS and DPAS systems account for the physical hardware assets, while SABRS accounts for costs

  19. 7 CFR 1902.1 - General.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accounting systems; e.g., Program Loan Accounting System, Automated Multi-Housing Accounting System, and... Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.1 General. This...

  20. 7 CFR 1902.1 - General.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accounting systems; e.g., Program Loan Accounting System, Automated Multi-Housing Accounting System, and... of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.1 General. This...

  1. 7 CFR 1902.1 - General.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounting systems; e.g., Program Loan Accounting System, Automated Multi-Housing Accounting System, and... Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.1 General. This...

  2. 7 CFR 1902.1 - General.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accounting systems; e.g., Program Loan Accounting System, Automated Multi-Housing Accounting System, and... Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... SUPERVISED BANK ACCOUNTS Supervised Bank Accounts of Loan, Grant, and Other Funds § 1902.1 General. This...

  3. Ecological accounting based on extended exergy: a sustainability perspective.

    PubMed

    Dai, Jing; Chen, Bin; Sciubba, Enrico

    2014-08-19

    The excessive energy consumption, environmental pollution, and ecological destruction problems have gradually become huge obstacles for the development of societal-economic-natural complex ecosystems. Regarding the national ecological-economic system, how to make explicit the resource accounting, diagnose the resource conversion, and measure the disturbance of environmental emissions to the systems are the fundamental basis of sustainable development and coordinated management. This paper presents an extended exergy (EE) accounting including the material exergy and exergy equivalent of externalities consideration in a systematic process from production to consumption, and China in 2010 is chosen as a case study to foster an in-depth understanding of the conflict between high-speed development and the available resources. The whole society is decomposed into seven sectors (i.e., Agriculture, Extraction, Conversion, Industry, Transportation, Tertiary, and Domestic sectors) according to their distinct characteristics. An adaptive EE accounting database, which incorporates traditional energy, renewable energy, mineral element, and other natural resources as well as resource-based secondary products, is constructed on the basis of the internal flows in the system. In addition, the environmental emission accounting has been adjusted to calculate the externalities-equivalent exergy. The results show that the EE value for the year 2010 in China was 1.80 × 10(14) MJ, which is greatly increased. Furthermore, an EE-based sustainability indices system has been established to provide an epitomized exploration for evaluating the performance of flows and storages with the system from a sustainability perspective. The value of the EE-based sustainability indicator was calculated to be 0.23, much lower than the critical value of 1, implying that China is still developing in the stages of high energy consumption and a low sustainability level.

  4. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of... shall be changed to conform with the State's accounting system. (b) In addition to the accounts set... Uniform System of Accounts. In those instances in which a State regulatory body having jurisdiction over...

  5. Evidence from the national health account: the case of Dubai

    PubMed Central

    Hamidi, Samer

    2014-01-01

    Introduction National health accounts (NHAs) provide useful information to aid in understanding the health care financing system. This article aims to present a profile of health system financing in Dubai using data from the NHA. We also aim to compare the provider structure of financing schemes in Dubai with those of the State of Qatar and selected Organization for Economic Cooperation and Development (OECD) countries. Methods The author analyzed secondary data published in NHAs for Dubai and Qatar, and data collected by the OECD countries and publicly available from the Statistical Office of the European Union (Eurostat), for 25 OECD countries for comparative analysis. All health financing measures used are as defined in the international System of Health Accounts (SHA). Results In Dubai, only 33% of current health expenditure (CHE) is funded by the government. However, the public sector is the main source of health funding in Qatar and most OECD countries, with an average of 79% and 72%, respectively. Households in Dubai spent about 22% of CHE, equivalent to an average US$187 per capita, ranking the highest among Gulf Cooperation Council (GCC) countries, and compared with 20% of CHE across OECD countries. Hospitals in Dubai accounted for 48% of CHE, which is much higher than Qatar (40%) and the OECD average (36%). Conclusion The Dubai health care financing system differs substantially from that in OECD countries, as it is more private oriented. The findings point to several potential opportunities for growth and improvement. Policy areas that may be addressed using the information presented in this article are broad and include the following: shift from hospital care to ambulatory and day care, sustainability of health finance, shift the cost of health care to the private sector, introduce cost-containment measures, revise payment systems for health providers, and produce subnational accounts for non-communicable diseases. More investment in the translation of national health account data into policy is suggested for future researchers. PMID:25285027

  6. College & University Business Administration. Third Edition.

    ERIC Educational Resources Information Center

    National Association of College and University Business Officers, Washington, DC.

    This text presents indepth coverage of five areas of college and university business administration, including administrative management, business management, fiscal management, and financial accounting and reporting. The section on administrative management encompasses institutional planning, management information systems and data processing,…

  7. 47 CFR 32.102 - Nonregulated investments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonregulated investments. 32.102 Section 32.102 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... investments. Nonregulated investments shall include the investment in nonregulated activities that are...

  8. 47 CFR 32.102 - Nonregulated investments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Nonregulated investments. 32.102 Section 32.102 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... investments. Nonregulated investments shall include the investment in nonregulated activities that are...

  9. 47 CFR 32.4999 - General.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... system of accounts shall be comprised of six major groups—Local Network Services Revenues, Network Access... Group. (j) Long Distance Network Service revenues. Long Distance Network Service revenues shall include... revenues derived from the following categories: Unbundled network element revenues, Resale revenues...

  10. 78 FR 31522 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-24

    ... and disseminate employee information to facilitate a variety of NGA's mission-related duties... variety of NGA's mission-related duties, including activities related to administrative matters, account... domestic and international counterterrorism. Without the system, NGA would not be able to perform...

  11. How Spreadsheets Boost Productivity.

    ERIC Educational Resources Information Center

    Ross, James

    1988-01-01

    Explains the use of computerized bookkeeping systems called spreadsheets to perform mathematical and accounting functions such as totaling expenditures, averaging test grades, and transferring funds. Advises about adapting spreadsheet programs and discusses several essential features, including linkage, macro functions, and sharing capabilities.…

  12. Mounting Debt.

    ERIC Educational Resources Information Center

    Fullerton, Jon

    2004-01-01

    Examines the politics of school budgeting. School managers operate with primitive accounting systems that can mask financial problems for years and are trapped by state, federal, and union mandates. Reforms include allowing districts flexibility to reallocate money; demanding both instructional leadership and financial expertise from…

  13. MFIRE-2: A Multi Agent System for Flow-Based Intrusion Detection Using Stochastic Search

    DTIC Science & Technology

    2012-03-01

    attacks that are distributed in nature , but may not protect individual systems effectively without incurring large bandwidth penalties while collecting...system-level information to help prepare for more significant attacks. The type of information potentially revealed by footprinting includes account...key areas where MAS may be appropriate: • The environment is open, highly dynamic, uncertain, or complex • Agents are a natural metaphor—Many

  14. Uncertainty Analysis of Seebeck Coefficient and Electrical Resistivity Characterization

    NASA Technical Reports Server (NTRS)

    Mackey, Jon; Sehirlioglu, Alp; Dynys, Fred

    2014-01-01

    In order to provide a complete description of a materials thermoelectric power factor, in addition to the measured nominal value, an uncertainty interval is required. The uncertainty may contain sources of measurement error including systematic bias error and precision error of a statistical nature. The work focuses specifically on the popular ZEM-3 (Ulvac Technologies) measurement system, but the methods apply to any measurement system. The analysis accounts for sources of systematic error including sample preparation tolerance, measurement probe placement, thermocouple cold-finger effect, and measurement parameters; in addition to including uncertainty of a statistical nature. Complete uncertainty analysis of a measurement system allows for more reliable comparison of measurement data between laboratories.

  15. Spacelab Data Processing Facility (SLDPF) quality assurance expert systems development

    NASA Technical Reports Server (NTRS)

    Kelly, Angelita C.; Basile, Lisa; Ames, Troy; Watson, Janice; Dallam, William

    1987-01-01

    Spacelab Data Processing Facility (SLDPF) expert system prototypes were developed to assist in the quality assurance of Spacelab and/or Attached Shuttle Payload (ASP) processed telemetry data. The SLDPF functions include the capturing, quality monitoring, processing, accounting, and forwarding of mission data to various user facilities. Prototypes for the two SLDPF functional elements, the Spacelab Output Processing System and the Spacelab Input Processing Element, are described. The prototypes have produced beneficial results including an increase in analyst productivity, a decrease in the burden of tedious analyses, the consistent evaluation of data, and the providing of concise historical records.

  16. Spacelab Data Processing Facility (SLDPF) quality assurance expert systems development

    NASA Technical Reports Server (NTRS)

    Kelly, Angelita C.; Basile, Lisa; Ames, Troy; Watson, Janice; Dallam, William

    1987-01-01

    Spacelab Data Processing Facility (SLDPF) expert system prototypes have been developed to assist in the quality assurance of Spacelab and/or Attached Shuttle Payload (ASP) processed telemetry data. SLDPF functions include the capturing, quality monitoring, processing, accounting, and forwarding of mission data to various user facilities. Prototypes for the two SLDPF functional elements, the Spacelab Output Processing System and the Spacelab Input Processing Element, are described. The prototypes have produced beneficial results including an increase in analyst productivity, a decrease in the burden of tedious analyses, the consistent evaluation of data, and the providing of concise historical records.

  17. Options for accounting carbon sequestration in German forests

    PubMed Central

    Krug, Joachim; Koehl, Michael; Riedel, Thomas; Bormann, Kristin; Rueter, Sebastian; Elsasser, Peter

    2009-01-01

    Background The Accra climate change talks held from 21–27 August 2008 in Accra, Ghana, were part of an ongoing series of meetings leading up to the Copenhagen meeting in December 2009. During the meeting a set of options for accounting carbon sequestration in forestry on a post-2012 framework was presented. The options include gross-net and net-net accounting and approaches for establishing baselines. Results This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 – 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources. Conclusion The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences. PMID:19650896

  18. Options for accounting carbon sequestration in German forests.

    PubMed

    Krug, Joachim; Koehl, Michael; Riedel, Thomas; Bormann, Kristin; Rueter, Sebastian; Elsasser, Peter

    2009-08-03

    The Accra climate change talks held from 21-27 August 2008 in Accra, Ghana, were part of an ongoing series of meetings leading up to the Copenhagen meeting in December 2009. During the meeting a set of options for accounting carbon sequestration in forestry on a post-2012 framework was presented. The options include gross-net and net-net accounting and approaches for establishing baselines. This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 - 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources. The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences.

  19. 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... 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 the...

  20. 76 FR 68040 - Federal Acquisition Regulation; Labor Relations Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-02

    ... allowable and unallowable costs. Response: FAR 31.201-6 requires contractors to have an accounting system to... update their accounting systems to account for the costs made unallowable by this rule; that contractors demonstrate to contracting officers that their accounting systems can effectively account for these...

  1. DOD Financial Management: Actions Are Needed on Audit Issues Related to the Marine Corps 2012 Schedule of Budgetary Activity

    DTIC Science & Technology

    2015-07-01

    Requisitioning and Issue Procedures OIG Office of Inspector General OMB Office of Management and Budget QMD Quantitative Methods Division SABRS ...Reporting System ( SABRS )—and transactions recorded in the current year may be improperly recorded to appropriations not included in the Marine Corps...Accountability System (DCAS)55 to the Marine Corps’ SABRS general ledger system and through the Defense Departmental Reporting Systems (DDRS) to financial

  2. 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 condition...

  3. 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 of...

  4. 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 of...

  5. 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 of...

  6. Coordination dynamics in a socially situated nervous system

    PubMed Central

    Coey, Charles A.; Varlet, Manuel; Richardson, Michael J.

    2012-01-01

    Traditional theories of cognitive science have typically accounted for the organization of human behavior by detailing requisite computational/representational functions and identifying neurological mechanisms that might perform these functions. Put simply, such approaches hold that neural activity causes behavior. This same general framework has been extended to accounts of human social behavior via concepts such as “common-coding” and “co-representation” and much recent neurological research has been devoted to brain structures that might execute these social-cognitive functions. Although these neural processes are unquestionably involved in the organization and control of human social interactions, there is good reason to question whether they should be accorded explanatory primacy. Alternatively, we propose that a full appreciation of the role of neural processes in social interactions requires appropriately situating them in their context of embodied-embedded constraints. To this end, we introduce concepts from dynamical systems theory and review research demonstrating that the organization of human behavior, including social behavior, can be accounted for in terms of self-organizing processes and lawful dynamics of animal-environment systems. Ultimately, we hope that these alternative concepts can complement the recent advances in cognitive neuroscience and thereby provide opportunities to develop a complete and coherent account of human social interaction. PMID:22701413

  7. Activity-Based Management Accounting for DoD Depot Maintenance

    DTIC Science & Technology

    1994-08-01

    used to establish a management accounting system for the depots is described. The current accounting system does not provide the information to answer...nondirect costs are tied solely to direct labor hours. A possible alternative management accounting system uses Activity-Based Costing (ABC). ABC links...along with its probable benefits and costs. Accounting, Management accounting , Cost analysis, Depot maintenance cost.

  8. 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. Each...

  9. Control of Initialized Fractional-Order Systems. Revised

    NASA Technical Reports Server (NTRS)

    Hartley, Tom T.; Lorenzo, Carl F.

    2002-01-01

    Due to the importance of historical effects in fractional-order systems, this paper presents a general fractional-order control theory that includes the time-varying initialization response. Previous studies have not properly accounted for these historical effects. The initialization response, along with the forced response, for fractional-order systems is determined. Stability properties of fractional-order systems are presented in the complex w-plane, which is a transformation of the s-plane. Time responses are discussed with respect to pole positions in the complex w-plane and frequency response behavior is included. A fractional-order vector space representation, which is a generalization of the state space concept, is presented including the initialization response. Control methods for vector representations of initialized fractional-order systems are shown. Nyquist, root-locus, and other input-output control methods are adapted to the control of fractional-order systems. Finally, the fractional-order differintegral is generalized to continuous order-distributions that have the possibility of including a continuum of fractional orders in a system element.

  10. Control of Initialized Fractional-Order Systems

    NASA Technical Reports Server (NTRS)

    Hartly, Tom T.; Lorenzo, Carl F.

    2002-01-01

    Due to the importance of historical effects in fractional-order systems, this paper presents a general fractional-order control theory that includes the time-varying initialization response. Previous studies have not properly accounted for these historical effects. The initialization response, along with the forced response, for fractional-order systems is determined. Stability properties of fractional-order systems are presented in the complex Airplane, which is a transformation of the s-plane. Time responses are discussed with respect to pole positions in the complex Airplane and frequency response behavior is included. A fractional-order vector space representation, which is a generalization of the state space concept, is presented including the initialization response. Control methods for vector representations of initialized fractional-order systems are shown. Nyquist, root-locus, and other input-output control methods are adapted to the control of fractional-order systems. Finally, the fractional-order differintegral is generalized to continuous order-distributions that have the possibility of including a continuum of fractional orders in a system element.

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

    NASA Astrophysics Data System (ADS)

    Alrazi, B.; Mat Husin, N.

    2016-03-01

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

  12. Personal annunciation device

    DOEpatents

    Angelo, Peter [Oak Ridge, TN; Younkin, James [Oak Ridge, TN; DeMint, Paul [Kingston, TN

    2011-01-25

    A personal annunciation device (PAD) providing, in an area of interest, compensatory annunciation of the presence of an abnormal condition in a hazardous area and accountability of the user of the PAD. Compensatory annunciation supplements primary annunciation provided by an emergency notification system (ENS). A detection system detects an abnormal condition, and a wireless transmission system transmits a wireless transmission to the PAD. The PAD has a housing enclosing the components of the PAD including a communication module for receiving the wireless transmission, a power supply, processor, memory, annunciation system, and RFID module. The RFID module has an RFID receiver that listens for an RFID transmission from an RFID reader disposed in a portal of an area of interest. The PAD identifies the transmission and changes its operating state based on the transmission. The RFID readers recognize, record, and transmit the state of the PAD to a base station providing accountability of the wearer.

  13. Eosinophilic fasciitis

    MedlinePlus

    ... include: CBC with differential Gamma globulins (a type of immune system protein) Erythrocyte sedimentation rate ( ESR ) MRI Muscle biopsy ... urac.org). URAC's accreditation program is an independent audit to verify that A.D.A.M. follows rigorous standards of quality and accountability. A.D.A.M. is ...

  14. 47 CFR 32.5040 - Private line revenue.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... communications between specific locations (e.g., point-to-point communications. It includes revenue from subvoice grade, voice grade, audio and video program grade, digital transmission and local private network...

  15. 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.

  16. Documentation and Analysis of the ’Miscellaneous’ Account Category within the DoD Instruction 7220.29-H Depot Level Maintenance Cost Accounting System.

    DTIC Science & Technology

    1984-12-01

    34MISCELLANEOUS" ACCOUNT CATEGORY WITHIN THE DOD INSTRUCTION 7220.29-H DEPOT LEVEL MAINTENANCE COST ACCOUNTING SYSTEM by a. Steven Eugene Lehr CDecember 1984...PERFORMING ONG. REPORT NUMBER Maintenance Cost Accounting System 7. AUTHOR(&) S. CONTRACT OR GRANT NUMBER(@) Steven Eugene Lehr 9. PERFORMING ORGANIZATION...Availability Codes IS. KEY WORDS (Continue on reverse *ids It necessary and Identify by block number) Dvi Special Uniform Cost Accounting System DoD

  17. Adlerian psychology as an intuitive operant system.

    PubMed

    Pratt, A B

    1985-01-01

    Traditional accounts of the Individual Psychology of Alfred Adler tend to sentimentalize his system and obscure its functional flavor. Six basic Adlerian positions on human behavior, including Rudolf Dreikurs' "four goals of misbehavior," are interpreted as a primitive statement of operant principles. Applied techniques long used by Individual Psychology practitioners strongly resemble interventions that applied behavior analysts have developed by more systematic means.

  18. Understanding and Managing Causality of Change in Socio-Technical Systems II

    DTIC Science & Technology

    2011-01-25

    SUBJECT TERMS Cognition , Human Effectiveness, Information Science 16. SECURITY CLASSIFICATION OF: 17. LIMITATION OF ABSTRACT Same as Report (SAR) 18...at large taking into account the cognitive interaction between humans and technology. 8 Hussein Abbass Professor Abbass leads the...Network Centric Operations Future Air Traffic Management Systems Cognitive Engineering including Human-Computer Integration In all of the

  19. Addition by Subtraction: The Relation Between Dropout Rates and School-Level Academic Achievement.

    PubMed

    Glennie, Elizabeth; Bonneau, Kara; Vandellen, Michelle; Dodge, Kenneth A

    2012-01-01

    Efforts to improve student achievement should increase graduation rates. However, work investigating the effects of student-level accountability has consistently demonstrated that increases in the standards for high school graduation are correlated with increases in dropout rates. The most favored explanation for this finding is that high-stakes testing policies that mandate grade repetition and high school exit exams may be the tipping point for students who are already struggling academically. These extra demands may, in fact, push students out of school. This article examines two hypotheses regarding the relation between school-level accountability and dropout rates. The first posits that improvements in school performance lead to improved success for everyone. If school-level accountability systems improve a school for all students, then the proportion of students performing at grade level increases, and the dropout rate decreases. The second hypothesis posits that schools facing pressure to improve their overall accountability score may pursue this increase at the cost of other student outcomes, including dropout rate. Our approach focuses on the dynamic relation between school-level academic achievement and dropout rates over time-that is, between one year's achievement and the subsequent year's dropout rate, and vice versa. This article employs longitudinal data of records on all students in North Carolina public schools over an 8-year period. Analyses employ fixed-effects models clustering schools and districts within years and controls each year for school size, percentage of students who were free/reduced-price lunch eligible, percentage of students who are ethnic minorities, and locale. This study finds partial evidence that improvements in school-level academic performance will lead to improvements (i.e., decreases) in school-level dropout rates. Schools with improved performance saw decreased dropout rates following these successes. However, we find more evidence of a negative side of the quest for improved academic performance. When dropout rates increase, the performance composites in subsequent years increase. Accountability systems need to remove any indirect benefit a school may receive from increasing its dropout rate. Schools should be held accountable for those who drop out of school. Given the personal and social costs of dropping out, accountability systems need to place more emphasis on dropout prevention. Such an emphasis could encompass increasing the dropout age and having the school's performance composite include scores of zero on end-of-grade tests for those who leave school.

  20. Anomaly detection applied to a materials control and accounting database

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Whiteson, R.; Spanks, L.; Yarbro, T.

    An important component of the national mission of reducing the nuclear danger includes accurate recording of the processing and transportation of nuclear materials. Nuclear material storage facilities, nuclear chemical processing plants, and nuclear fuel fabrication facilities collect and store large amounts of data describing transactions that involve nuclear materials. To maintain confidence in the integrity of these data, it is essential to identify anomalies in the databases. Anomalous data could indicate error, theft, or diversion of material. Yet, because of the complex and diverse nature of the data, analysis and evaluation are extremely tedious. This paper describes the authors workmore » in the development of analysis tools to automate the anomaly detection process for the Material Accountability and Safeguards System (MASS) that tracks and records the activities associated with accountable quantities of nuclear material at Los Alamos National Laboratory. Using existing guidelines that describe valid transactions, the authors have created an expert system that identifies transactions that do not conform to the guidelines. Thus, this expert system can be used to focus the attention of the expert or inspector directly on significant phenomena.« less

  1. Genomic Sequencing: Assessing The Health Care System, Policy, And Big-Data Implications

    PubMed Central

    Phillips, Kathryn A.; Trosman, Julia; Kelley, Robin K.; Pletcher, Mark J.; Douglas, Michael P.; Weldon, Christine B.

    2014-01-01

    New genomic sequencing technologies enable the high-speed analysis of multiple genes simultaneously, including all of those in a person's genome. Sequencing is a prominent example of a “big data” technology because of the massive amount of information it produces and its complexity, diversity, and timeliness. Our objective in this article is to provide a policy primer on sequencing and illustrate how it can affect health care system and policy issues. Toward this end, we developed an easily applied classification of sequencing based on inputs, methods, and outputs. We used it to examine the implications of sequencing for three health care system and policy issues: making care more patient-centered, developing coverage and reimbursement policies, and assessing economic value. We conclude that sequencing has great promise but that policy challenges include how to optimize patient engagement as well as privacy, develop coverage policies that distinguish research from clinical uses and account for bioinformatics costs, and determine the economic value of sequencing through complex economic models that take into account multiple findings and downstream costs. PMID:25006153

  2. Genomic sequencing: assessing the health care system, policy, and big-data implications.

    PubMed

    Phillips, Kathryn A; Trosman, Julia R; Kelley, Robin K; Pletcher, Mark J; Douglas, Michael P; Weldon, Christine B

    2014-07-01

    New genomic sequencing technologies enable the high-speed analysis of multiple genes simultaneously, including all of those in a person's genome. Sequencing is a prominent example of a "big data" technology because of the massive amount of information it produces and its complexity, diversity, and timeliness. Our objective in this article is to provide a policy primer on sequencing and illustrate how it can affect health care system and policy issues. Toward this end, we developed an easily applied classification of sequencing based on inputs, methods, and outputs. We used it to examine the implications of sequencing for three health care system and policy issues: making care more patient-centered, developing coverage and reimbursement policies, and assessing economic value. We conclude that sequencing has great promise but that policy challenges include how to optimize patient engagement as well as privacy, develop coverage policies that distinguish research from clinical uses and account for bioinformatics costs, and determine the economic value of sequencing through complex economic models that take into account multiple findings and downstream costs. Project HOPE—The People-to-People Health Foundation, Inc.

  3. Demography of Principals' Work and School Improvement: Content Validity of Kentucky's Standards and Indicators for School Improvement (SISI)

    ERIC Educational Resources Information Center

    Lindle, Jane Clark; Stalion, Nancy; Young, Lu

    2005-01-01

    Kentucky's accountability system includes a school-processes audit known as Standards and Indicators for School Improvement (SISI), which is in a nascent stage of validation. Content validity methods include comparison to instruments measuring similar constructs as well as other techniques such as job analysis. This study used a two-phase process…

  4. Redesigning Accountability Systems for Education. CPRE Policy Briefs. RB-38

    ERIC Educational Resources Information Center

    Fuhrman, Susan H.

    2003-01-01

    To assist in the redesign of accountability systems, the Consortium for Policy Research in Education (CPRE) and the Center for Research on Evaluation, Student Standards, and Testing (CRESST) sought to assemble knowledge from new research on emerging accountability systems. A book, "Redesigning Accountability Systems for Education," edited by Susan…

  5. 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 has...

  6. 75 FR 75549 - Defense Federal Acquisition Regulation Supplement; Business Systems-Definition and Administration...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-03

    ... systems as accounting systems, estimating systems, purchasing systems, earned value management systems (EVMS), material management and accounting systems (MMAS), and property management systems. 2. DoD is... percent. 2. Accounting System Comment: A number of respondents expressed concern about the criteria to be...

  7. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs. ...

  8. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs. ...

  9. Implementation of the MPC and A Operations Monitorying (MOM) System at JSC PO Sevmas

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Monogarov, A.; Taranenko, V.; Serov,A

    The Material Protection, Control and Accounting (MPC&A) Program has been working since 1994 with nuclear sites in Russia to upgrade the physical protection (PP) and material control and accounting (MC&A) functions at facilities containing weapons usable nuclear material. In early 2001, the MPC&A program initiated the MPC&A Operations Monitoring (MOM) Project to monitor facilities where MPC&A upgrades have been installed to provide increased confidence that personnel are present and vigilant, provide confidence that security procedures are being properly performed and provide additional assurance that nuclear materials have not been stolen. The MOM project began as a pilot project at themore » Moscow State Engineering Physics Institute (MEPhI) and a MOM system was successfully installed in October 2001. Following the success of the MEPhI pilot project, the MPC&A Program expanded the installation of MOM systems to several other Russian facilities, including the JSC 'PO' Sevmash', Severodvinsk, Russia. The MOM system was made operational at Sevmash in September, 2008. This paper will discuss the objectives of the MOM system installed at Sevmash and indicate how the objectives influenced the development of the conceptual design. The paper will also describe activities related to installation of the infrastructure and the MOM system at Sevmash. Experience gained from operation of the system and how the objectives are being met will also be discussed. The paper will describe how the MOM system is used at Sevmash and, in particular, how the data is analyzed. Finally, future activities including potential expansion of the MOM system, operator training, data sharing and analysis, procedure development, repair and maintenance will be included in the paper.« less

  10. Controller's role in monitoring prospective payment system.

    PubMed

    Margrif, F D

    1986-05-01

    The challenge for hospital controllers in overseeing the prospective payment system (PPS) lies not in acquiring technical expertise but in working with the chief executive officer to coordinate organizational change. Specifically, the controller should assist in creating a prospective payment committee (PPC)--an interdisciplinary group of executives, middle managers, and medical staff. The PPC's duties, among others, include educating staff about the PPS, development of a productivity reporting system, and review of the responsibility accounting structure.

  11. Learning Asset Technology Integration Support Tool Design Document

    DTIC Science & Technology

    2010-05-11

    language known as Hypertext Preprocessor ( PHP ) and by MySQL – a relational database management system that can also be used for content management. It...Requirements The LATIST tool will be implemented utilizing a WordPress platform with MySQL as the database. Also the LATIST system must effectively work... MySQL . When designing the LATIST system there are several considerations which must be accounted for in the working prototype. These include: • DAU

  12. ARTS. Accountability Reporting and Tracking System

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Jones, J.F.; Faccio, R.M.

    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.

  13. MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS

    NASA Astrophysics Data System (ADS)

    Hori, Michihiro; Tsuruta, Takashi; Kaito, Kiyoyuki; Kobayashi, Kiyoshi

    Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.

  14. Slanted-edge MTF testing for establishing focus alignment at infinite conjugate of space optical systems with gravity sag effects

    NASA Astrophysics Data System (ADS)

    Newswander, T.; Riesland, David W.; Miles, Duane; Reinhart, Lennon

    2017-09-01

    For space optical systems that image extended scenes such as earth-viewing systems, modulation transfer function (MTF) test data is directly applicable to system optical resolution. For many missions, it is the most direct metric for establishing the best focus of the instrument. Additionally, MTF test products can be combined to predict overall imaging performance. For fixed focus instruments, finding the best focus during ground testing is critical to achieving good imaging performance. The ground testing should account for the full-imaging system, operational parameters, and operational environment. Testing the full-imaging system removes uncertainty caused by breaking configurations and the combination of multiple subassembly test results. For earth viewing, the imaging system needs to be tested at infinite conjugate. Operational environment test conditions should include temperature and vacuum. Optical MTF testing in the presence of operational vibration and gravity release is less straightforward and may not be possible on the ground. Gravity effects are mitigated by testing in multiple orientations. Many space telescope systems are designed and built to have optimum performance in a gravity-free environment. These systems can have imaging performance that is dominated by aberration including astigmatism. This paper discusses how the slanted edge MTF test is applied to determine the best focus of a space optical telescope in ground testing accounting for gravity sag effects. Actual optical system test results and conclusions are presented.

  15. Resources, attitudes and culture: an understanding of the factors that influence the functioning of accountability mechanisms in primary health care settings.

    PubMed

    Cleary, Susan M; Molyneux, Sassy; Gilson, Lucy

    2013-08-16

    District level health system governance is recognised as an important but challenging element of health system development in low and middle-income countries. Accountability is a more recent focus in health system debates. Accountability mechanisms are governance tools that seek to regulate answerability between the health system and the community (external accountability) and/or between different levels of the health system (bureaucratic accountability). External accountability has attracted significant attention in recent years, but bureaucratic accountability mechanisms, and the interactions between the two forms of accountability, have been relatively neglected. This is an important gap given that webs of accountability relationships exist within every health system. There is a need to strike a balance between achieving accountability upwards within the health system (for example through information reporting arrangements) while at the same time allowing for the local level innovation that could improve quality of care and patient responsiveness. Using a descriptive literature review, this paper examines the factors that influence the functioning of accountability mechanisms and relationships within the district health system, and draws out the implications for responsiveness to patients and communities. We also seek to understand the practices that might strengthen accountability in ways that improve responsiveness--of the health system to citizens' needs and rights, and of providers to patients. The review highlights the ways in which bureaucratic accountability mechanisms often constrain the functioning of external accountability mechanisms. For example, meeting the expectations of relatively powerful managers further up the system may crowd out efforts to respond to citizens and patients. Organisational cultures characterized by supervision and management systems focused on compliance to centrally defined outputs and targets can constrain front line managers and providers from responding to patient and population priorities. Findings suggest that it is important to limit the potential negative impacts on responsiveness of new bureaucratic accountability mechanisms, and identify how these or other interventions might leverage the shifts in organizational culture necessary to encourage innovation and patient-centered care.

  16. Soil carbon accounting and assumptions for forestry and forest-related land use change

    Treesearch

    Linda S. Heath; James E. Smith

    2000-01-01

    Comprehensive, large-scale carbon accounting systems are needed as nations agree to work toward reducing their greenhouse gas (GHG) emissions. However, adopting a standard accounting system is difficult because multiple science and policy uses for such a system help fuel the debate about the nature of an appropriate system. Accounting systems must address all major...

  17. How to apply SHA 2011 at a subnational level in China's practical situation: take children health expenditure as an example.

    PubMed

    Li, Mingyang; Zheng, Ang; Duan, Wenjuan; Mu, Xin; Liu, Chunli; Yang, Yang; Wang, Xin

    2018-06-01

    System of Health Accounts 2011 (SHA 2011) is a new health care accounts system, revised from SHA 1.0 by the Organisation for Economic Co-operation and Development (OECD), the World Health Organization (WHO) and Eurostat. It keeps the former tri-axial relationship and develops three analytical interfaces, in order to fix the existing shortcomings and make it more convenient for analysis and comparison across countries. SHA 2011 was introduced in China in 2014, and little about its application in China has been reported. This study takes children as an example to study how to apply SHA 2011 at the subnational level in the practical situation of China's health system. Multistage random sampling method was applied and 3 532 517 samples from 252 institutions were included in the study. Official yearbooks and account reports helped the estimation of provincial data. The formula to calculate Current Health Expenditure (CHE) was introduced step-by-step. STATA 10.0 was used for statistics. Under the frame of SHA 2011, the CHE for children in Liaoning was calculated as US$ 0.74 billion in 2014; 98.56% of the expenditure was spent in hospital and the allocation to primary health care institutions was insufficient. Infection, maternal and prenatal diseases cost the most in terms of Global Burden of Disease (GBD), and respiratory system diseases took the leading place in terms of International Classification of Disease Tenth Revision (ICD-10). In addition, medical income contributed most to the health financing. The method to apply SHA 2011 at the subnational level is feasible in China. It makes health accounts more adaptable to rapidly developing health systems and makes the financing data more readily available for analytical use. SHA 2011 is a better health expenditure accounts system to reveal the actual burden on residents and deserves further promotion in China as well as around the world.

  18. How to apply SHA 2011 at a subnational level in China’s practical situation: take children health expenditure as an example

    PubMed Central

    Li, Mingyang; Zheng, Ang; Duan, Wenjuan; Mu, Xin; Liu, Chunli; Yang, Yang; Wang, Xin

    2018-01-01

    Background System of Health Accounts 2011 (SHA 2011) is a new health care accounts system, revised from SHA 1.0 by the Organisation for Economic Co-operation and Development (OECD), the World Health Organization (WHO) and Eurostat. It keeps the former tri-axial relationship and develops three analytical interfaces, in order to fix the existing shortcomings and make it more convenient for analysis and comparison across countries. SHA 2011 was introduced in China in 2014, and little about its application in China has been reported. This study takes children as an example to study how to apply SHA 2011 at the subnational level in the practical situation of China’s health system. Methods Multistage random sampling method was applied and 3 532 517 samples from 252 institutions were included in the study. Official yearbooks and account reports helped the estimation of provincial data. The formula to calculate Current Health Expenditure (CHE) was introduced step-by-step. STATA 10.0 was used for statistics. Results Under the frame of SHA 2011, the CHE for children in Liaoning was calculated as US$ 0.74 billion in 2014; 98.56% of the expenditure was spent in hospital and the allocation to primary health care institutions was insufficient. Infection, maternal and prenatal diseases cost the most in terms of Global Burden of Disease (GBD), and respiratory system diseases took the leading place in terms of International Classification of Disease Tenth Revision (ICD-10). In addition, medical income contributed most to the health financing. Conclusions The method to apply SHA 2011 at the subnational level is feasible in China. It makes health accounts more adaptable to rapidly developing health systems and makes the financing data more readily available for analytical use. SHA 2011 is a better health expenditure accounts system to reveal the actual burden on residents and deserves further promotion in China as well as around the world. PMID:29862027

  19. The national response for preventing healthcare-associated infections: infrastructure development.

    PubMed

    Mendel, Peter; Siegel, Sari; Leuschner, Kristin J; Gall, Elizabeth M; Weinberg, Daniel A; Kahn, Katherine L

    2014-02-01

    In 2009, the US Department of Health and Human Services (HHS) launched the Action Plan to Prevent Healthcare-associated Infections (HAIs). The Action Plan adopted national targets for reduction of specific infections, making HHS accountable for change across the healthcare system over which federal agencies have limited control. This article examines the unique infrastructure developed through the Action Plan to support adoption of HAI prevention practices. Interviews of federal (n=32) and other stakeholders (n=38), reviews of agency documents and journal articles (n=260), and observations of interagency meetings (n=17) and multistakeholder conferences (n=17) over a 3-year evaluation period. We extract key progress and challenges in the development of national HAI prevention infrastructure--1 of the 4 system functions in our evaluation framework encompassing regulation, payment systems, safety culture, and dissemination and technical assistance. We then identify system properties--for example, coordination and alignment, accountability and incentives, etc.--that enabled or hindered progress within each key development. The Action Plan has developed a model of interagency coordination (including a dedicated "home" and culture of cooperation) at the federal level and infrastructure for stimulating change through the wider healthcare system (including transparency and financial incentives, support of state and regional HAI prevention capacity, changes in safety culture, and mechanisms for stakeholder engagement). Significant challenges to infrastructure development included many related to the same areas of progress. The Action Plan has built a foundation of infrastructure to expand prevention of HAIs and presents useful lessons for other large-scale improvement initiatives.

  20. 17 CFR 256.163 - Stores expense undistributed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC.... (5) Keeping stock records, including recording and posting of material receipts and issues and maintaining inventory record of stock. (6) Communication service. (7) Cash and other discounts not practically...

  1. 47 CFR 32.5003 - Cellular mobile revenue.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Cellular mobile revenue. 32.5003 Section 32... mobile revenue. This account shall include message revenue derived from cellular mobile telecommunications systems connected to the public switched network placed between mobile units and other stations...

  2. “Health Courts” and Accountability for Patient Safety

    PubMed Central

    Mello, Michelle M; Studdert, David M; Kachalia, Allen B; Brennan, Troyen A

    2006-01-01

    Proposals that medical malpractice claims be removed from the tort system and processed in an alternative system, known as administrative compensation or ‘health courts,’ attract considerable policy interest during malpractice ‘crises,’ including the current one. This article describes current proposals for the design of a health court system and the system's advantages for improving patient safety. Among these advantages are the cultivation of a culture of transparency regarding medical errors and the creation of mechanisms to gather and analyze data on medical injuries. The article discusses the experiences of foreign countries with administrative compensation systems for medical injury, including their use of claims data for research on patient safety; choices regarding the compensation system's relationship to physician disciplinary processes; and the proposed system's possible limitations. PMID:16953807

  3. 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), § 1242...

  4. MATS--Management Accounting Tutorial System. Version 1.0. User Guide.

    ERIC Educational Resources Information Center

    Wardle, Andrew; O'Connor, Rodric

    The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

  5. MATS--Management Accounting Tutorial System. Version 1.0. Project Documentation.

    ERIC Educational Resources Information Center

    Wardle, Andrew; O'Connor, Rodric

    The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…

  6. DRG systems in Europe: variations in cost accounting systems among 12 countries.

    PubMed

    Tan, Siok Swan; Geissler, Alexander; Serdén, Lisbeth; Heurgren, Mona; van Ineveld, B Martin; Redekop, W Ken; Hakkaart-van Roijen, Leona

    2014-12-01

    Diagnosis-related group (DRG)-based hospital payment systems have gradually become the principal means of reimbursing hospitals in many European countries. Owing to the absence or inaccuracy of costs related to DRGs, these countries have started to routinely collect cost accounting data. The aim of the present article was to compare the cost accounting systems of 12 European countries. A standardized questionnaire was developed to guide comprehensive cost accounting system descriptions for each of the 12 participating countries. The cost accounting systems of European countries vary widely by the share of hospital costs reimbursed through DRG payment, the presence of mandatory cost accounting and/or costing guidelines, the share of cost collecting hospitals, costing methods and data checks on reported cost data. Each of these aspects entails a trade-off between accuracy of the cost data and feasibility constraints. Although a 'best' cost accounting system does not exist, our cross-country comparison gives insight into international differences and may help regulatory authorities and hospital managers to identify and improve areas of weakness in their cost accounting systems. Moreover, it may help health policymakers to underpin the development of a cost accounting system. © The Author 2014. Published by Oxford University Press on behalf of the European Public Health Association. All rights reserved.

  7. Computer imaging and workflow systems in the business office.

    PubMed

    Adams, W T; Veale, F H; Helmick, P M

    1999-05-01

    Computer imaging and workflow technology automates many business processes that currently are performed using paper processes. Documents are scanned into the imaging system and placed in electronic patient account folders. Authorized users throughout the organization, including preadmission, verification, admission, billing, cash posting, customer service, and financial counseling staff, have online access to the information they need when they need it. Such streamlining of business functions can increase collections and customer satisfaction while reducing labor, supply, and storage costs. Because the costs of a comprehensive computer imaging and workflow system can be considerable, healthcare organizations should consider implementing parts of such systems that can be cost-justified or include implementation as part of a larger strategic technology initiative.

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

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    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 themore » 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.« less

  9. [Biotechnology's macroeconomic impact].

    PubMed

    Dones Tacero, Milagros; Pérez García, Julián; San Román, Antonio Pulido

    2008-12-01

    This paper tries to yield an economic valuation of biotechnological activities in terms of aggregated production and employment. This valuation goes beyond direct estimation and includes the indirect effects derived from sectorial linkages between biotechnological activities and the rest of economic system. To deal with the proposed target several sources of data have been used, including official data from National Statistical Office (INE) such us national accounts, input-output tables, and innovation surveys, as well as, firms' level balance sheets and income statements and also specific information about research projects compiled by Genoma Spain Foundation. Methodological approach is based on the estimation of a new input-output table which includes the biotechnological activities as a specific branch. This table offers both the direct impact of these activities and the main parameters to obtain the induced effects over the rest of the economic system. According to the most updated available figures, biotechnological activities would have directly generated almost 1,600 millions of euros in 2005, and they would be employed more than 9,000 workers. But if we take into account the full linkages with the rest of the system, the macroeconomic impact of Biotechnological activities would reach around 5,000 millions euros in production terms (0.6% of total GDP) and would be responsible, directly or indirectly, of more than 44,000 employments.

  10. Space radiator simulation manual for computer code

    NASA Technical Reports Server (NTRS)

    Black, W. Z.; Wulff, W.

    1972-01-01

    A computer program that simulates the performance of a space radiator is presented. The program basically consists of a rigorous analysis which analyzes a symmetrical fin panel and an approximate analysis that predicts system characteristics for cases of non-symmetrical operation. The rigorous analysis accounts for both transient and steady state performance including aerodynamic and radiant heating of the radiator system. The approximate analysis considers only steady state operation with no aerodynamic heating. A description of the radiator system and instructions to the user for program operation is included. The input required for the execution of all program options is described. Several examples of program output are contained in this section. Sample output includes the radiator performance during ascent, reentry and orbit.

  11. Accounting Systems for School Districts.

    ERIC Educational Resources Information Center

    Atwood, E. Barrett, Jr.

    1983-01-01

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

  12. Advanced Methods for Incorporating Solar Energy Technologies into Electric Sector Capacity-Expansion Models: Literature Review and Analysis

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Sullivan, P.; Eurek, K.; Margolis, R.

    2014-07-01

    Because solar power is a rapidly growing component of the electricity system, robust representations of solar technologies should be included in capacity-expansion models. This is a challenge because modeling the electricity system--and, in particular, modeling solar integration within that system--is a complex endeavor. This report highlights the major challenges of incorporating solar technologies into capacity-expansion models and shows examples of how specific models address those challenges. These challenges include modeling non-dispatchable technologies, determining which solar technologies to model, choosing a spatial resolution, incorporating a solar resource assessment, and accounting for solar generation variability and uncertainty.

  13. 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 the...

  14. 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; (c...

  15. 7 CFR 1770.10 - General.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.10... accounting system accounts to be maintained by telecommunications borrowers of the Rural Utilities Service. ...

  16. Congressional Report on Defense Business Operations

    DTIC Science & Technology

    2010-03-15

    by more than 1,700 users and used to store approximately 250 submissions a month. Each month, more than 2,000 documents are accessed and downloaded . 6...that is stored, managed and main- tained centrally. Data includes Geographic Information Systems ( GIS ) and Computer Aided Design and Drafting (CADD...Office FTP File Transfer Protocol FY Fiscal Year GAO Government Accountability Office GFEBS General Fund Enterprise Business System GIS Geographic

  17. Defense Forensic Enterprise: Assessment and Status Report Personnel Accounting Extract

    DTIC Science & Technology

    2013-12-01

    represent the opinion of the Department of the Navy. APPROVED FOR PUBLIC RELEASE. DISTRIBUTION UNLIMITED. Copies of this document can be obtained through...Roberts Director, Aviation Systems and Technology Advanced Technology and Systems Analysis REPORT DOCUMENTATION PAGE Form Approved OMB No. 0704-0188... Public reporting burden for this collection of information is estimated to average 1 hour per response, including the time for reviewing instructions

  18. Power and Energy Considerations at Forward Operating Bases (FOBs)

    DTIC Science & Technology

    2010-06-16

    systems • Anticipated additional plug loads by users – Personal Computers and Gaming Devices – Coffee Pots – Refrigerators – Lights – Personal Heaters...effort was made to account for the significant amount of equipment that consumes power not on the unit’s MTOE (printers, plotters, coffee pots, etc...50 Warfighters including billeting, kitchen, laundry, shower, latrines, and new wastewater treatment system Capability/impact: Compact, lightweight

  19. 47 CFR 32.13 - Accounts-general.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accounting system with respect to such subsidiary records: (1) Subsidiary records shall be reconciled to the... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... prescribed in this system. (1) A company may subdivide any of the accounts prescribed. The titles of all such...

  20. Mirror Neurons through the Lens of Epigenetics

    PubMed Central

    Ferrari, Pier F.; Tramacere, Antonella; Simpson, Elizabeth A.; Iriki, Atsushi

    2013-01-01

    The consensus view in mirror neuron research is that mirror neurons comprise a uniform, stable execution-observation matching system. In this article, we argue that, in light of recent evidence, this is, at best, an incomplete and oversimplified view of mirror neurons, whose activity is actually quite variable and more plastic than previously theorized. We propose an epigenetic account for understanding developmental changes in sensorimotor systems, including variations in mirror neuron activity. Although extant associative and genetic accounts fail to consider the complexity of genetic and non-genetic interactions, we propose a new Evo-Devo perspective, which predicts that environmental differences early in development, or through sensorimotor training, should produce variations in mirror neuron response patterns, tuning them to the social environment. PMID:23953747

  1. Post-acute care and vertical integration after the Patient Protection and Affordable Care Act.

    PubMed

    Shay, Patrick D; Mick, Stephen S

    2013-01-01

    The anticipated changes resulting from the passage of the Patient Protection and Affordable Care Act-including the proposed adoption of bundled payment systems and the promotion of accountable care organizations-have generated considerable controversy as U.S. healthcare industry observers debate whether such changes will motivate vertical integration activity. Using examples of accountable care organizations and bundled payment systems in the American post-acute healthcare sector, this article applies economic and sociological perspectives from organization theory to predict that as acute care organizations vary in the degree to which they experience environmental uncertainty, asset specificity, and network embeddedness, their motivation to integrate post-acute care services will also vary, resulting in a spectrum of integrative behavior.

  2. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415 Accounting for the cost of deferred...

  3. 48 CFR 9904.408 - Accounting for costs of compensated personal absence.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for costs of compensated personal absence. 9904.408 Section 9904.408 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.408 Accounting for costs of compensated...

  4. Erecting a Sturdy Financial Structure.

    ERIC Educational Resources Information Center

    West, Jeffrey J.

    1998-01-01

    Explanation of the technological setting in which college and university financial systems have developed is provided for financial officers, to aid in devising a plan for the chart of accounts and erecting an efficient, logical, flexible financial structure. Topics include software/hardware advances, understanding the demand for financial…

  5. 12 CFR 271.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Committee includes rules, statements, decisions, minutes, memoranda, letters, reports, transcripts, accounts... INFORMATION § 271.2 Definitions. (a) Board means the Board of Governors of the Federal Reserve System... from or on behalf of one who seeks information for a use or purpose that furthers the commercial, trade...

  6. 48 CFR 31.205-3 - Bad debts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Bad debts. 31.205-3... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-3 Bad debts. Bad debts, including actual or estimated losses arising from uncollectible accounts receivable due...

  7. Application Development Services in a Competitive Environment.

    ERIC Educational Resources Information Center

    Bushnell, Mary Ellen; Heller, Donald

    1989-01-01

    The experience of the Massachusetts Institute of Technology in adopting a cost-recovery strategy for systems development is described, providing information of use to all managers. Issues addressed include establishing revenue goals, marketing and promotion, contracting with clients, and time accounting and billing. (Author/MSE)

  8. 40 CFR 75.1 - Purpose and scope.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... monitoring systems and provisions to account for missing data from certified continuous emission monitoring... estimation procedures for missing data are included in appendix C to this part. Optional protocols for...), and carbon dioxide (CO2) emissions, volumetric flow, and opacity data from affected units under the...

  9. 40 CFR 75.1 - Purpose and scope.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... monitoring systems and provisions to account for missing data from certified continuous emission monitoring... estimation procedures for missing data are included in appendix C to this part. Optional protocols for...), and carbon dioxide (CO2) emissions, volumetric flow, and opacity data from affected units under the...

  10. 40 CFR 75.1 - Purpose and scope.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... monitoring systems and provisions to account for missing data from certified continuous emission monitoring... estimation procedures for missing data are included in appendix C to this part. Optional protocols for...), and carbon dioxide (CO2) emissions, volumetric flow, and opacity data from affected units under the...

  11. Teaching Business Management at the Secondary Level

    ERIC Educational Resources Information Center

    Brown, Betty J.

    1978-01-01

    A suggested secondary business curriculum for future entrepreneurs should include a foundations course in the private enterprise system and courses in accounting, distributive education, data processing, and perhaps business law, leading to a capstone course in small business management. Some career possibilities are also noted. (MF)

  12. DIALOGLINK: Shortcuts and Quick Tips.

    ERIC Educational Resources Information Center

    Koga, James S.

    1989-01-01

    Describes the use of DIALOGLINK, a searching software for online systems that can be used with microcomputers. Topics discussed include buffer size; multiple copies; screen speedup; print spooler; startup shortcuts; accounting files; type-ahead buffers; and logon macros for use with other online services. (12 references) (LRW)

  13. Instructor Data Reporting Procedures.

    ERIC Educational Resources Information Center

    Mountain-Plains Education and Economic Development Program, Inc., Glasgow AFB, MT.

    The document has been compiled for reference use by instructors and others in need of information necessary to understand and implement the Mountain-Plains instructional and evaluation system. Included in detail are: (1) descriptions of the several forms used for student accounting, student progress monitoring, program evaluation, and ancillary…

  14. The Business of Art Education: A Fairytale Adventure

    ERIC Educational Resources Information Center

    Buda, Sharon; Fedorenko, Jan; Sheridan, Mary A.

    2012-01-01

    School reform initiatives designed to improve school quality require strong leadership, strategic planning, data analysis, and systemized performance accountability. Utilizing school reforms includes rethinking curriculum and instruction to improve quality and promote equality, restructuring school operations with a focus on both the students and…

  15. 47 CFR 32.2411 - Poles.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Poles. 32.2411 Section 32.2411 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... also include the cost of clearing pole line routes and of tree trimming but shall exclude the cost of...

  16. An Unfinished Experiment

    ERIC Educational Resources Information Center

    White, Stephen

    1978-01-01

    The author's firsthand account of the genesis and effects of "One Nation Indivisible?," a 1968 educational television documentary on the assassination of Martin Luther King and race relations, includes his observations on the problems and the potential of television as a continuing element in the educational system. (Author/DS)

  17. Radiative and convective heating during Venus entry.

    NASA Technical Reports Server (NTRS)

    Page, W. A.; Woodward, H. T.

    1972-01-01

    Determination of the stagnation region heating of probes entering the Venusian atmosphere. Both convective and radiative heat-transfer rates are predicted, and account is taken of the important effects of radiative transport in the vehicle shock layer. A nongray radiative transport model is utilized which parallels a four-band treatment previously developed for air (Page et al., 1969), but includes two additional bands to account for the important CO(4+) molecular band system. Some comparisons are made between results for Venus entry and results for earth entry obtained using a viscous earth entry program.

  18. Governance arrangements for health systems in low-income countries: an overview of systematic reviews.

    PubMed

    Herrera, Cristian A; Lewin, Simon; Paulsen, Elizabeth; Ciapponi, Agustín; Opiyo, Newton; Pantoja, Tomas; Rada, Gabriel; Wiysonge, Charles S; Bastías, Gabriel; Garcia Marti, Sebastian; Okwundu, Charles I; Peñaloza, Blanca; Oxman, Andrew D

    2017-09-12

    Governance arrangements include changes in rules or processes that determine authority and accountability for health policies, organisations, commercial products and health professionals, as well as the involvement of stakeholders in decision-making. Changes in governance arrangements can affect health and related goals in numerous ways, generally through changes in authority, accountability, openness, participation and coherence. A broad overview of the findings of systematic reviews can help policymakers, their technical support staff and other stakeholders to identify strategies for addressing problems and improving the governance of their health systems. To provide an overview of the available evidence from up-to-date systematic reviews about the effects of governance arrangements for health systems in low-income countries. Secondary objectives include identifying needs and priorities for future evaluations and systematic reviews on governance arrangements and informing refinements of the framework for governance arrangements outlined in the overview. We searched Health Systems Evidence in November 2010 and PDQ Evidence up to 17 December 2016 for systematic reviews. We did not apply any date, language or publication status limitations in the searches. We included well-conducted systematic reviews of studies that assessed the effects of governance arrangements on patient outcomes (health and health behaviours), the quality or utilisation of healthcare services, resource use (health expenditures, healthcare provider costs, out-of-pocket payments, cost-effectiveness), healthcare provider outcomes (such as sick leave), or social outcomes (such as poverty, employment) and that were published after April 2005. We excluded reviews with limitations that were important enough to compromise the reliability of the findings of the review. Two overview authors independently screened reviews, extracted data and assessed the certainty of evidence using GRADE. We prepared SUPPORT Summaries for eligible reviews, including key messages, 'Summary of findings' tables (using GRADE to assess the certainty of the evidence) and assessments of the relevance of findings to low-income countries. We identified 7272 systematic reviews and included 21 of them in this overview (19 primary reviews and 2 supplementary reviews). We focus here on the results of the 19 primary reviews, one of which had important methodological limitations. The other 18 were reliable (with only minor limitations).We grouped the governance arrangements addressed in the reviews into five categories: authority and accountability for health policies (three reviews); authority and accountability for organisations (two reviews); authority and accountability for commercial products (three reviews); authority and accountability for health professionals (seven reviews); and stakeholder involvement (four reviews).Overall, we found desirable effects for the following interventions on at least one outcome, with moderate- or high-certainty evidence and no moderate- or high-certainty evidence of undesirable effects. Decision-making about what is covered by health insurance- Placing restrictions on the medicines reimbursed by health insurance systems probably decreases the use of and spending on these medicines (moderate-certainty evidence). Stakeholder participation in policy and organisational decisions- Participatory learning and action groups for women probably improve newborn survival (moderate-certainty evidence).- Consumer involvement in preparing patient information probably improves the quality of the information and patient knowledge (moderate-certainty evidence). Disclosing performance information to patients and the public- Disclosing performance data on hospital quality to the public probably encourages hospitals to implement quality improvement activities (moderate-certainty evidence).- Disclosing performance data on individual healthcare providers to the public probably leads people to select providers that have better quality ratings (moderate-certainty evidence). Investigators have evaluated a wide range of governance arrangements that are relevant for low-income countries using sound systematic review methods. These strategies have been targeted at different levels in health systems, and studies have assessed a range of outcomes. Moderate-certainty evidence shows desirable effects (with no undesirable effects) for some interventions. However, there are important gaps in the availability of systematic reviews and primary studies for the all of the main categories of governance arrangements.

  19. 7 CFR 1902.1 - General.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Office grant program managers. (i) Automated systems referred to in this instruction refers to the loan accounting systems; e.g., Program Loan Accounting System, Automated Multi-Housing Accounting System, and Dedicated Loan Origination System, from which loan and grant disbursements are ordered. (j) This subpart...

  20. Individual social security accounts: issues in assessing administrative feasibility and costs.

    PubMed

    Olsen, K A; Salisbury, D L

    1998-11-01

    Whether to add individual accounts (IAs) to the Social Security system is a highly political issue. But almost lost in the debate so far have been any practical considerations about how to administer such accounts. Any discussion of whether to create individual accounts must also address the basic but critical questions of how they would work: Who would run them? What would they cost? Logistically, are they even possible? This EBRI Issue Brief provides an overview of the most salient administrative issues facing the current Social Security reform debate--issues that challenge proponents to carefully think through how their proposals could be implemented so as to achieve their policy goals. The options and difficulties in administering IAs raise concerns that cut across ideology. The object of this report is neither to dissuade the advocates nor support the critics of individual accounts. Rather, it is to bring practical considerations to a political debate that has largely ignored the pragmatic challenges of whether IAs would be too complex for participants to understand or too difficult for record keepers to administer. The major findings in this analysis include: Adding individual accounts to Social Security could be the largest undertaking in the history of the U.S. financial market, and no system to date has the capacity to administer such a system. The number of workers currently covered by Social Security--the largest single entitlement program in the nation--is at least four times higher than the combined number of all tax-favored employment-based retirement accounts in the United States, which are administered by hundreds of entities. Direct comparisons between employment-based retirement savings plans and Social Security reform are tenuous at best. Social Security covers workers and businesses that are disproportionately excluded from employment-based plans. Because of these differences, a system of individual Social Security accounts would be more difficult to administer than employment-based plans, and total administrative expenses would be larger relative to benefits. Credit-based systems such as the current Social Security program are less difficult to administer than cash-based systems, which must account for every dollar. Inherent in the "privatization" debate is generally the presumption that IA benefits would be based on cash contributions and investment returns. The current credit-based system tolerates small errors in wage reporting, because they rarely affect benefits. But every dollar counts in a cash-based IA system. To ensure that benefits are properly provided, an IA system would require more regulation, oversight, and error reconciliation than the current Social Security program. Social Security individual accounts cannot be administered like 401(k) plans without adding significant employer burdens--especially on small businesses. Under the current wage reporting and tax collection process, it would take at least 7-19 months for every dollar contributed to an individual's account to be sorted out from aggregate payments and credited to his or her IA. This 7-19 month "float period" could result in substantial benefit losses over time. Options for preventing such losses involve difficult trade-offs, such as increased government responsibility, increased complexity, greater employer burdens, and/or investment restrictions for beneficiaries. If legally considered personal property, the IAs of married participants could pose significant administrative challenges. Social Security today must obtain proof of marriage only at the time spousal benefits are claimed. But some IA proposals would require contributions to be split between spouses' individual accounts, requiring records on participants' marital status to be continuously update to ensure that contributions are correctly directed. Also, dealing with claims on individual account contributions in divorce cases could place IA record keepers in the middle o

  1. 40 CFR 73.33 - Authorized account representative.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.33 Authorized account representative. (a) Following the establishment of an Allowance Tracking System account, all matters pertaining...

  2. 40 CFR 73.33 - Authorized account representative.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.33 Authorized account representative. (a) Following the establishment of an Allowance Tracking System account, all matters pertaining...

  3. Water Use in the United States Energy System: A National Assessment and Unit Process Inventory of Water Consumption and Withdrawals.

    PubMed

    Grubert, Emily; Sanders, Kelly T

    2018-06-05

    The United States (US) energy system is a large water user, but the nature of that use is poorly understood. To support resource comanagement and fill this noted gap in the literature, this work presents detailed estimates for US-based water consumption and withdrawals for the US energy system as of 2014, including both intensity values and the first known estimate of total water consumption and withdrawal by the US energy system. We address 126 unit processes, many of which are new additions to the literature, differentiated among 17 fuel cycles, five life cycle stages, three water source categories, and four levels of water quality. Overall coverage is about 99% of commercially traded US primary energy consumption with detailed energy flows by unit process. Energy-related water consumption, or water removed from its source and not directly returned, accounts for about 10% of both total and freshwater US water consumption. Major consumers include biofuels (via irrigation), oil (via deep well injection, usually of nonfreshwater), and hydropower (via evaporation and seepage). The US energy system also accounts for about 40% of both total and freshwater US water withdrawals, i.e., water removed from its source regardless of fate. About 70% of withdrawals are associated with the once-through cooling systems of approximately 300 steam cycle power plants that produce about 25% of US electricity.

  4. User-Oriented Project Accounting System.

    ERIC Educational Resources Information Center

    Hess, Larry G.; Alcorn, Lisa S.

    1990-01-01

    The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

  5. 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…

  6. 77 FR 36294 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-18

    ... Collection Activities; Proposed Collection; Comments Requested: Accounting System and Financial Capability... change of a currently approved collection. (2) The title of the form/collection: Accounting System and... for-profit entities and not-for-profit institutions. Other: None. The purpose of the Accounting System...

  7. 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

    ... system to account for aircraft costs? 102-33.195 Section 102-33.195 Public Contracts and Property... 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 Federal...

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

    PubMed

    Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid

    2016-01-01

    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. 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. 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. 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.

  9. 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

  10. 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.

  11. Variable-Speed Simulation of a Dual-Clutch Gearbox Tiltrotor Driveline

    NASA Technical Reports Server (NTRS)

    DeSmidt, Hans; Wang, Kon-Well; Smith, Edward C.; Lewicki, David G.

    2012-01-01

    This investigation explores the variable-speed operation and shift response of a prototypical two-speed dual-clutch transmission tiltrotor driveline in forward flight. Here, a Comprehensive Variable-Speed Rotorcraft Propulsion System Modeling (CVSRPM) tool developed under a NASA funded NRA program is utilized to simulate the drive system dynamics. In this study, a sequential shifting control strategy is analyzed under a steady forward cruise condition. This investigation attempts to build upon previous variable-speed rotorcraft propulsion studies by 1) including a fully nonlinear transient gas-turbine engine model, 2) including clutch stick-slip friction effects, 3) including shaft flexibility, 4) incorporating a basic flight dynamics model to account for interactions with the flight control system. Through exploring the interactions between the various subsystems, this analysis provides important insights into the continuing development of variable-speed rotorcraft propulsion systems.

  12. 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…

  13. 14 CFR Section 1 - Introduction to System of Accounts and Reports

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Introduction to System of Accounts and Reports Section 1 Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION...

  14. State Assessment (Accountability): Potential for Becoming a Friend or Foe?

    ERIC Educational Resources Information Center

    Buchmiller, Archie A.

    A summary of legislation concerning educational accountability reveals that 13 States hope to find greater accountability in testing or assessment programs, 7 in planning, programming, budgeting systems, 4 in uniform accounting system, 8 in the evaluation of professional employees, 2 in management information systems, and 1 in performance…

  15. 78 FR 21000 - Self-Regulatory Organizations; Chicago Mercantile Exchange Inc.; Notice of Filing and Immediate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-08

    ... adequate accounting system, internal accounting controls, and procedures for safeguarding customer and firm... an adequate accounting system, internal accounting controls, and procedures for safeguarding customer... ability to provide to the Exchange in an acceptable form a complete set of equity system reports...

  16. Care coordination in accountable care organizations: moving beyond structure and incentives.

    PubMed

    Press, Matthew J; Michelow, Marilyn D; MacPhail, Lucy H

    2012-12-01

    Accountable care organizations (ACOs) are considered by many to be a key component of healthcare delivery system improvement. One expectation is that the structural elements of the ACO model, including clinical integration and financial accountability, will lead to better coordination of care for patients. But, while structure and incentives may facilitate the delivery of coordinated care, they will not necessarily ensure that care coordination is done well. For that, physicians and other healthcare providers within ACOs must possess and utilize specific skills, particularly in the areas of collaboration, communication, and teamwork. In this article, we present strategies in 3 domains--training, support tools, and organizational culture--that ACOs can implement to foster the development of these skills and support their use in clinical practice.

  17. Composting and compost utilization: accounting of greenhouse gases and global warming contributions.

    PubMed

    Boldrin, Alessio; Andersen, Jacob K; Møller, Jacob; Christensen, Thomas H; Favoino, Enzo

    2009-11-01

    Greenhouse gas (GHG) emissions related to composting of organic waste and the use of compost were assessed from a waste management perspective. The GHG accounting for composting includes use of electricity and fuels, emissions of methane and nitrous oxide from the composting process, and savings obtained by the use of the compost. The GHG account depends on waste type and composition (kitchen organics, garden waste), technology type (open systems, closed systems, home composting), the efficiency of off-gas cleaning at enclosed composting systems, and the use of the compost. The latter is an important issue and is related to the long-term binding of carbon in the soil, to related effects in terms of soil improvement and to what the compost substitutes; this could be fertilizer and peat for soil improvement or for growth media production. The overall global warming factor (GWF) for composting therefore varies between significant savings (-900 kg CO(2)-equivalents tonne(-1) wet waste (ww)) and a net load (300 kg CO(2)-equivalents tonne( -1) ww). The major savings are obtained by use of compost as a substitute for peat in the production of growth media. However, it may be difficult for a specific composting plant to document how the compost is used and what it actually substitutes for. Two cases representing various technologies were assessed showing how GHG accounting can be done when specific information and data are available.

  18. 48 CFR 9905.506 - Cost accounting period-Educational institutions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting period-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506 Cost...

  19. 40 CFR 73.38 - Closing of accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.38 Closing of accounts. (a) General... Tracking System, and by submitting in writing, with the signature of the authorized account representative...

  20. 40 CFR 73.38 - Closing of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.38 Closing of accounts. (a) General... Tracking System, and by submitting in writing, with the signature of the authorized account representative...

  1. Community accountability at peripheral health facilities: a review of the empirical literature and development of a conceptual framework

    PubMed Central

    Molyneux, Sassy; Atela, Martin; Angwenyi, Vibian; Goodman, Catherine

    2012-01-01

    Public accountability has re-emerged as a top priority for health systems all over the world, and particularly in developing countries where governments have often failed to provide adequate public sector services for their citizens. One approach to strengthening public accountability is through direct involvement of clients, users or the general public in health delivery, here termed ‘community accountability’. The potential benefits of community accountability, both as an end in itself and as a means of improving health services, have led to significant resources being invested by governments and non-governmental organizations. Data are now needed on the implementation and impact of these initiatives on the ground. A search of PubMed using a systematic approach, supplemented by a hand search of key websites, identified 21 papers from low- or middle-income countries describing at least one measure to enhance community accountability that was linked with peripheral facilities. Mechanisms covered included committees and groups (n = 19), public report cards (n = 1) and patients’ rights charters (n = 1). In this paper we summarize the data presented in these papers, including impact, and factors influencing impact, and conclude by commenting on the methods used, and the issues they raise. We highlight that the international interest in community accountability mechanisms linked to peripheral facilities has not been matched by empirical data, and present a conceptual framework and a set of ideas that might contribute to future studies. PMID:22279082

  2. 4 CFR 2.4 - Merit system principles.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... motivated, competent, honest and productive workers. In a merit system, employees are hired, promoted... 4 Accounts 1 2012-01-01 2012-01-01 false Merit system principles. 2.4 Section 2.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM PURPOSE AND GENERAL PROVISION § 2.4 Merit system principles...

  3. 4 CFR 2.4 - Merit system principles.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... motivated, competent, honest and productive workers. In a merit system, employees are hired, promoted... 4 Accounts 1 2014-01-01 2013-01-01 true Merit system principles. 2.4 Section 2.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM PURPOSE AND GENERAL PROVISION § 2.4 Merit system principles...

  4. 4 CFR 2.4 - Merit system principles.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... motivated, competent, honest and productive workers. In a merit system, employees are hired, promoted... 4 Accounts 1 2013-01-01 2013-01-01 false Merit system principles. 2.4 Section 2.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM PURPOSE AND GENERAL PROVISION § 2.4 Merit system principles...

  5. A strategic tension for hospitals moving upstream: Cede control but maintain accountability.

    PubMed

    Taylor, Lauren A; Berchuck, Caroline M; Barnett, Katherine Gergen

    2018-07-01

    Health systems are focusing attention on the role that social determinants of health (SDOH) can and should play in health care delivery. This is especially true among accountable care organizations (ACOs) and Medicaid ACOs in particular. In crafting SDOH strategies, senior leadership teams may face an organizational tension in aiming to cede control over dollars, data and patient experience to community-based organizations (CBOs) while also maintaining financial accountability for health outcomes. We review the history of neighborhood health centers (NHCs) in order to foreshadow the types of critiques ACOs are likely to face in working with CBOs. We conclude by suggesting a several strategies by which ACOs may be lessen accountability concerns, including raising the issue with regulators, using low-risk dollars to fund joint-work, working through an intermediary, providing technical assistance and viewing the relationship as a partnership rather than contract. Copyright © 2018 Elsevier Inc. All rights reserved.

  6. [Species, Damage and Community Structure of Weeds in Scrophularia ningpoensis Fields in Nanchuan, Chongqing].

    PubMed

    Han, Feng; Xiao, Jie-yi; Cao, Hou-qiang; Luo, Chuan; Yang, Tian-jian; Lin, Mao-xiang

    2015-10-01

    To investigate the damage and community structure of weeds in Scrophularia ningpoensis fields in Nanchuan, Chongqing. From 2013 to 2014, an investigation was carried out by inverted W-9 point sampling method to study the weed species. 96 weed species belonged to 75 genera of 30 families were observed, including 18 species of Asteraceae weeds (accounted for 18.75%), 10 species of Poaceae weeds (accounted for 10.42%). Moreover, there were 57 species of annual weeds (accounted for 59.38%) and 39 species of perennial weeds (accounted for 40.63%). The overall abundance of Erigeron annuus, Digitaria adscendens, Torilis scabra, Polygonum nepalense, Ranunculus japonicas, Stellaria media and Commelina communis were relatively higher than that of the others. The difference of weed species and community structure might result from the physical and chemical characteristics of soil, moisture content, cropping system, tillage type, environmental and climatic conditions, crop distribution and weed control.

  7. Water Accounting Priorities in the American West

    NASA Astrophysics Data System (ADS)

    Hanak, E.

    2017-12-01

    In regions facing water scarcity, understanding the water balance sheet—how much there is, who has claims to it, and what is actually being "spent"—is key to effectively managing supplies to meet a wide range of societal goals. This is a common challenge across the American West, a region needing to balance the water demands of large irrigated agricultural sectors, growing urban populations, and declining aquatic ecosystems—in a context of increasingly variable, and in some cases diminishing, water supplies. Many local urban water utilities, and some irrigation water suppliers, have developed sophisticated data systems for tracking water availability and use within their systems. But there are still major gaps in essential metrics at the scale of watersheds and river basins. On the supply side, key issues include understanding groundwater availability and surface-groundwater interactions. On the demand side, the biggest challenges relate to understanding groundwater use and return flows—the water that is returned to rivers or aquifers and is available for reuse. In addition, most states lack consistent accounting and data standards for sharing water availability, claims, and use information—and transparent systems for reporting information to users in ways that facilitates oversight and flexible tools such as water trading. Drawing on a detailed study of water accounting in 12 western states and 2 countries with similar water challenges (Escriva Bou et al. 2016, Accounting for Water in Dry Regions: A Comparative Review, Public Policy Institute of California), this talk provides insights on best practices that can help fill critical water accounting gaps.

  8. Financial Information 2016: Australian Vocational Education and Training Statistics

    ERIC Educational Resources Information Center

    National Centre for Vocational Education Research (NCVER), 2017

    2017-01-01

    This publication provides financial information on the government-funded vocational education and training (VET) system in Australia. Reporting includes VET funds transacted through government accounts of the Australian and state and territory government departments and their controlled training organisation entities such as TAFE institutes and…

  9. Adapting Traditional Text Materials to Individualized Methodology

    ERIC Educational Resources Information Center

    Wood, Merle W.

    1977-01-01

    A consultant in business education presents his system for developing strategies of individualized instruction in using commercial materials designed for group instruction. To illustrate the process he includes seven figures of pages from an accounting text, with marginal notes to direct the student to an individualized supplement. (MF)

  10. How to Program the Principal's Office for the Computer Age.

    ERIC Educational Resources Information Center

    Frankel, Steven

    1983-01-01

    Explains why principals' offices need computers and discusses the characteristics of inexpensive personal business computers, including their operating systems, disk drives, memory, and compactness. Reviews software available for word processing, accounting, database management, and communications, and compares the Kaypro II, Morrow, and Osborne I…

  11. 78 FR 46274 - Pyroxasulfone; Pesticide Tolerances

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-31

    ... following a 4-week dermal exposure producing local inflammation and systemic effects of minimal to mild...- linear approach (i.e., Reference dose (RfD)) will adequately account for all chronic toxicity, including... and other relevant data. Cancer risk is quantified using a linear or nonlinear approach. If sufficient...

  12. Considerations in Selecting Instructional Programs. Professional Paper 30.

    ERIC Educational Resources Information Center

    Niedermeyer, Fred C.; Moncrief, Michael H.

    Effective instruction on a national scale is dependent on supplying competent teachers with comprehensive instructional materials and procedures that meet some kind of minimum criteria for accountability. Considerations included in a complete instructional system are: (1) outcomes; (2) assessment; (3) user experience data; (4) materials; (5)…

  13. 17 CFR 39.32 - Governance for systemically important derivatives clearing organizations and subpart C...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... and its committees, including the establishment of a clear and documented risk management framework... C derivatives clearing organization are consistent with the risk management framework established by... management committee, and material risk decisions; (9) Assign responsibility and accountability for risk...

  14. Monitoring and accountability for the Pacific response to the non-communicable diseases crisis.

    PubMed

    Tolley, Hilary; Snowdon, Wendy; Wate, Jillian; Durand, A Mark; Vivili, Paula; McCool, Judith; Novotny, Rachel; Dewes, Ofa; Hoy, Damian; Bell, Colin; Richards, Nicola; Swinburn, Boyd

    2016-09-10

    Non-communicable diseases (NCD) are the leading cause of premature death and disability in the Pacific. In 2011, Pacific Forum Leaders declared "a human, social and economic crisis" due to the significant and growing burden of NCDs in the region. In 2013, Pacific Health Ministers' commitment to 'whole of government' strategy prompted calls for the development of a robust, sustainable, collaborative NCD monitoring and accountability system to track, review and propose remedial action to ensure progress towards the NCD goals and targets. The purpose of this paper is to describe a regional, collaborative framework for coordination, innovation and application of NCD monitoring activities at scale, and to show how they can strengthen accountability for action on NCDs in the Pacific. A key component is the Dashboard for NCD Action which aims to strengthen mutual accountability by demonstrating national and regional progress towards agreed NCD policies and actions. The framework for the Pacific Monitoring Alliance for NCD Action (MANA) draws together core country-level components of NCD monitoring data (mortality, morbidity, risk factors, health system responses, environments, and policies) and identifies key cross-cutting issues for strengthening national and regional monitoring systems. These include: capacity building; a regional knowledge exchange hub; innovations (monitoring childhood obesity and food environments); and a robust regional accountability system. The MANA framework is governed by the Heads of Health and operationalised by a multi-agency technical Coordination Team. Alliance membership is voluntary and non-conditional, and aims to support the 22 Pacific Island countries and territories to improve the quality of NCD monitoring data across the region. In establishing a common vision for NCD monitoring, the framework combines data collected under the WHO Global Framework for NCDs with a set of action-orientated indicators captured in a NCD Dashboard for Action. Viewing NCD monitoring as a multi-component system and providing a robust, transparent mutual accountability mechanism helps align agendas, roles and responsibilities of countries and support organisations. The dashboard provides a succinct communication tool for reporting progress on implementation of agreed policies and actions and its flexible methodology can be easily expanded, or adapted for other regions.

  15. 40 CFR 73.36 - Banking.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ALLOWANCE SYSTEM Allowance Tracking System § 73.36 Banking. (a) Compliance accounts. Any allowance in a... to subpart D to another Allowance Tracking System account will remain in the general account. [58 FR...

  16. 40 CFR 73.36 - Banking.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ALLOWANCE SYSTEM Allowance Tracking System § 73.36 Banking. (a) Compliance accounts. Any allowance in a... to subpart D to another Allowance Tracking System account will remain in the general account. [58 FR...

  17. Airborne laser sensors and integrated systems

    NASA Astrophysics Data System (ADS)

    Sabatini, Roberto; Richardson, Mark A.; Gardi, Alessandro; Ramasamy, Subramanian

    2015-11-01

    The underlying principles and technologies enabling the design and operation of airborne laser sensors are introduced and a detailed review of state-of-the-art avionic systems for civil and military applications is presented. Airborne lasers including Light Detection and Ranging (LIDAR), Laser Range Finders (LRF), and Laser Weapon Systems (LWS) are extensively used today and new promising technologies are being explored. Most laser systems are active devices that operate in a manner very similar to microwave radars but at much higher frequencies (e.g., LIDAR and LRF). Other devices (e.g., laser target designators and beam-riders) are used to precisely direct Laser Guided Weapons (LGW) against ground targets. The integration of both functions is often encountered in modern military avionics navigation-attack systems. The beneficial effects of airborne lasers including the use of smaller components and remarkable angular resolution have resulted in a host of manned and unmanned aircraft applications. On the other hand, laser sensors performance are much more sensitive to the vagaries of the atmosphere and are thus generally restricted to shorter ranges than microwave systems. Hence it is of paramount importance to analyse the performance of laser sensors and systems in various weather and environmental conditions. Additionally, it is important to define airborne laser safety criteria, since several systems currently in service operate in the near infrared with considerable risk for the naked human eye. Therefore, appropriate methods for predicting and evaluating the performance of infrared laser sensors/systems are presented, taking into account laser safety issues. For aircraft experimental activities with laser systems, it is essential to define test requirements taking into account the specific conditions for operational employment of the systems in the intended scenarios and to verify the performance in realistic environments at the test ranges. To support the development of such requirements, useful guidelines are provided for test and evaluation of airborne laser systems including laboratory, ground and flight test activities.

  18. Radiation Hardness Assurance (RHA) for Space Systems

    NASA Technical Reports Server (NTRS)

    Poivey, Christian; Buchner, Stephen

    2007-01-01

    This presentation discusses radiation hardness assurance (RHA) for space systems, providing both the programmatic aspects of RHA and the RHA procedure. RHA consists of all activities undertaken to ensure that the electronics and materials of a space system perform to their design specifications after exposure to the space radiation environment. RHA also pertains to environment definition, part selection, part testing, spacecraft layout, radiation tolerant design, and mission/system/subsystems requirements. RHA procedure consists of establishing mission requirements, defining and evaluating the radiation hazard, selecting and categorizing the appropriate parts, and evaluating circuit response to hazard. The RHA approach is based on risk management and is confined only to parts, it includes spacecraft layout, system/subsystem/circuit design, and system requirements and system operations. RHA should be taken into account in the early phases of a program including the proposal and feasibility analysis phases.

  19. 7 CFR 1770.15 - Supplementary accounts required of all borrowers.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...—Classified This account shall include the original cost of the property capitalized in Accounts 2110 through... costs. This account shall also include the original cost of earth stations and spare parts, materials... include the original cost of radio equipment used to provide radio communication channels. Radio equipment...

  20. Use of Order Sets in Inpatient Computerized Provider Order Entry Systems: A Comparative Analysis of Usage Patterns at Seven Sites

    PubMed Central

    Wright, Adam; Feblowitz, Joshua C.; Pang, Justine E.; Carpenter, James D.; Krall, Michael A.; Middleton, Blackford; Sittig, Dean F.

    2012-01-01

    Background Many computerized provider order entry (CPOE) systems include the ability to create electronic order sets: collections of clinically-related orders grouped by purpose. Order sets promise to make CPOE systems more efficient, improve care quality and increase adherence to evidence-based guidelines. However, the development and implementation of order sets can be expensive and time-consuming and limited literature exists about their utilization. Methods Based on analysis of order set usage logs from a diverse purposive sample of seven sites with commercially- and internally-developed inpatient CPOE systems, we developed an original order set classification system. Order sets were categorized across seven non-mutually exclusive axes: admission/discharge/transfer (ADT), perioperative, condition-specific, task-specific, service-specific, convenience, and personal. In addition, 731 unique subtypes were identified within five axes: four in ADT (S=4), three in perioperative, 144 in condition-specific, 513 in task-specific, and 67 in service-specific. Results Order sets (n=1,914) were used a total of 676,142 times at the participating sites during a one-year period. ADT and perioperative order sets accounted for 27.6% and 24.2% of usage respectively. Peripartum/labor, chest pain/Acute Coronary Syndrome/Myocardial Infarction and diabetes order sets accounted for 51.6% of condition-specific usage. Insulin, angiography/angioplasty and arthroplasty order sets accounted for 19.4% of task-specific usage. Emergency/trauma, Obstetrics/Gynecology/Labor Delivery and anesthesia accounted for 32.4% of service-specific usage. Overall, the top 20% of order sets accounted for 90.1% of all usage. Additional salient patterns are identified and described. Conclusion We observed recurrent patterns in order set usage across multiple sites as well as meaningful variations between sites. Vendors and institutional developers should identify high-value order set types through concrete data analysis in order to optimize the resources devoted to development and implementation. PMID:22819199

  1. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.307 Cost Accounting Standards Preambles...

  2. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41 U.S...

  3. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  4. 78 FR 27194 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-09

    ...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to delete a System of Records. SUMMARY: The Defense Finance and Accounting Service is deleting a system of records...: The Defense Finance and Accounting Service systems of records notices subject to the Privacy Act of...

  5. 77 FR 60400 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-03

    ...; System of Records AGENCY: Defense Finance and Accounting Service. ACTION: Notice to delete two systems of records. SUMMARY: The Defense Finance and Accounting Service is deleting two systems of records notices in.... SUPPLEMENTARY INFORMATION: The Defense Finance and Accounting Service systems of records notices subject to the...

  6. 78 FR 69392 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-19

    ...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to delete a system of records. SUMMARY: The Defense Finance and Accounting Service is deleting a system of records... INFORMATION: The Defense Finance and Accounting Service systems of records notices subject to the Privacy Act...

  7. 78 FR 6078 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-29

    ...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to delete a system of records. SUMMARY: The Defense Finance and Accounting Service is deleting a system of records.... SUPPLEMENTARY INFORMATION: The Defense Finance and Accounting Service systems of records notices subject to the...

  8. 78 FR 27194 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-09

    ...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to delete two Systems of Records. SUMMARY: The Defense Finance and Accounting Service is deleting two systems of records...: The Defense Finance and Accounting Service systems of records notices subject to the Privacy Act of...

  9. 77 FR 65370 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-26

    ...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to delete a Systems of Records. SUMMARY: The Defense Finance and Accounting Service is deleting a system of records.... SUPPLEMENTARY INFORMATION: The Defense Finance and Accounting Service systems of records notices subject to the...

  10. 78 FR 27195 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-09

    ...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to delete two Systems of Records. SUMMARY: The Defense Finance and Accounting Service is deleting two systems of records...: The Defense Finance and Accounting Service systems of records notices subject to the Privacy Act of...

  11. 78 FR 31905 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-28

    ...; System of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to amend a System of Records. SUMMARY: The Defense Finance and Accounting Service is amending a system of records...: The Defense Finance and Accounting Service systems of records notices subject to the Privacy Act of...

  12. 75 FR 21248 - Privacy Act of 1974; Systems of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-23

    ...; Systems of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to alter a system of records. SUMMARY: The Defense Finance and Accounting Service (DFAS) is proposing to alter a system...) 522-5225. SUPPLEMENTARY INFORMATION: The Defense Finance and Accounting Service notices for systems of...

  13. Intelligent Insight or Blind Arrogance? The Development of an Integrated Information System.

    ERIC Educational Resources Information Center

    Dubois, Ronald; And Others

    1992-01-01

    This article describes the Chaminade University (Hawaii) information management system which integrates the fiscal system, the chart of accounts, the general ledger, accounts receivable, budgeting, purchasing and encumbrances, accounts payable, and faculty contracts. Briefly described are the initial system, system revision, design concepts, data…

  14. 4 CFR 2.4 - Merit system principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Merit system principles. 2.4 Section 2.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM PURPOSE AND GENERAL PROVISION § 2.4 Merit system principles. (a) Merit personnel systems are based on the principle that an organization is best served by...

  15. [The cost of tobacco-related diseases for Brazil's Unified National Health System].

    PubMed

    Pinto, Márcia; Ugá, Maria Alicia Domínguez

    2010-06-01

    This study aimed to identify the direct costs of hospitalizations due to three smoking-related groups of diseases - cancer and circulatory and respiratory diseases - in Brazil's Unified National Health System (SUS) in 2005. For cancer, the cost of chemotherapy was also included. The study derived cost estimates using administrative databases, relative risks, smoking prevalence, and smoking-attributable fraction. According to the estimates, smoking- attributable medical expenditures for the three disease groups amounted to R$338,692,516.02 (approximately U$185 million), accounting for 27.6% of total medical expenditures. Considering all hospitalizations and chemotherapy provided by the National Health System, tobacco-related diseases accounted for 7.7% of total medical expenditures. These costs also represented 0.9% of expenditures by federally funded public health services. This study provides a conservative estimate of smoking-related costs and suggests the need for continued research on comprehensive approaches to measure the total burden of smoking for society.

  16. Cyberspace Security Econometrics System (CSES) - U.S. Copyright TXu 1-901-039

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Abercrombie, Robert K; Schlicher, Bob G; Sheldon, Frederick T

    2014-01-01

    Information security continues to evolve in response to disruptive changes with a persistent focus on information-centric controls and a healthy debate about balancing endpoint and network protection, with a goal of improved enterprise/business risk management. Economic uncertainty, intensively collaborative styles of work, virtualization, increased outsourcing and ongoing compliance pressures require careful consideration and adaptation. The Cyberspace Security Econometrics System (CSES) provides a measure (i.e., a quantitative indication) of reliability, performance, and/or safety of a system that accounts for the criticality of each requirement as a function of one or more stakeholders interests in that requirement. For a given stakeholder, CSESmore » accounts for the variance that may exist among the stakes one attaches to meeting each requirement. The basis, objectives and capabilities for the CSES including inputs/outputs as well as the structural and mathematical underpinnings contained in this copyright.« less

  17. 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 reports...

  18. 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 reports...

  19. 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... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of the... (accounts XX-19-02 to XX-19-04, inclusive) Equipment—Administration—Locomotives and Other Equipment...

  20. 12 CFR 792.61 - Accounting for disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for disclosures. 792.61 Section 792... Accounting for disclosures. (a) Each system manager identified in the “Notice of Systems of Records” must establish a system of accounting for all disclosures of information or records under the Privacy Act made...

  1. 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 reports...

  2. 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 and...

  3. 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 reports...

  4. Global reproduction and transformation of science education

    NASA Astrophysics Data System (ADS)

    Tobin, Kenneth

    2011-03-01

    Neoliberalism has spread globally and operates hegemonically in many fields, including science education. I use historical auto/ethnography to examine global referents that have mediated the production of contemporary science education to explore how the roles of teachers and learners are related to macrostructures such as neoliberalism and derivative sensibilities, including standards, competition, and accountability systems, that mediate enacted curricula. I investigate these referents in relation to science education in two geographically and temporally discrete contexts Western Australia in the 1960s and 1970s and more recently in an inner city high school in the US. In so doing I problematize some of the taken for granted aspects of science education, including holding teachers responsible for establishing and maintaining control over students, emphasizing competition between individuals and between collectives such as schools, school districts and countries, and holding teachers and school leaders accountable for student achievement.

  5. Recycling of glass: accounting of greenhouse gases and global warming contributions.

    PubMed

    Larsen, Anna W; Merrild, Hanna; Christensen, Thomas H

    2009-11-01

    Greenhouse gas (GHG) emissions related to recycling of glass waste were assessed from a waste management perspective. Focus was on the material recovery facility (MRF) where the initial sorting of glass waste takes place. The MRF delivers products like cullet and whole bottles to other industries. Two possible uses of reprocessed glass waste were considered: (i) remelting of cullet added to glass production; and (ii) re-use of whole bottles. The GHG emission accounting included indirect upstream emissions (provision of energy, fuels and auxiliaries), direct activities at the MRF and bottle-wash facility (combustion of fuels) as well as indirect downstream activities in terms of using the recovered glass waste in other industries and, thereby, avoiding emissions from conventional production. The GHG accounting was presented as aggregated global warming factors (GWFs) for the direct and indirect upstream and downstream processes, respectively. The range of GWFs was estimated to 0-70 kg CO(2)eq. tonne( -1) of glass waste for the upstream activities and the direct emissions from the waste management system. The GWF for the downstream effect showed some significant variation between the two cases. It was estimated to approximately -500 kg CO(2)-eq. tonne(- 1) of glass waste for the remelting technology and -1500 to -600 kg CO(2)-eq. tonne(-1) of glass waste for bottle re-use. Including the downstream process, large savings of GHG emissions can be attributed to the waste management system. The results showed that, in GHG emission accounting, attention should be drawn to thorough analysis of energy sources, especially electricity, and the downstream savings caused by material substitution.

  6. Welding at the Kennedy Space Center.

    NASA Technical Reports Server (NTRS)

    Clautice, W. E.

    1973-01-01

    Brief description of the nature of the mechanical equipment at a space launch complex from a welding viewpoint. including an identification of the major welding applications used in the construction of this complex. The role played by welding in the ground support equipment is noted, including the welded structures and systems required in the vehicle assembly building, the mobile launchers, transporters, mobile service structure, launch pad and launch site, the propellants system, the pneumatics system, and the environmental control system. The welding processes used at the Kennedy Space Center are reviewed, and a particularly detailed account is given of the design and fabrication of the liquid hydrogen and liquid oxygen storage spheres and piping. Finally, the various methods of testing and inspecting the storage spheres are cited.

  7. Warning systems in risk management.

    PubMed

    Paté-Cornell, M E

    1986-06-01

    A method is presented here that allows probabilistic evaluation and optimization of warning systems, and comparison of their performance and cost-effectiveness with those of other means of risk management. The model includes an assessment of the signals, and of human response, given the memory that people have kept of the quality of previous alerts. The trade-off between the rate of false alerts and the length of the lead time is studied to account for the long-term effects of "crying wolf" and the effectiveness of emergency actions. An explicit formulation of the system's benefits, including inputs from a signal model, a response model, and a consequence model, is given to allow optimization of the warning threshold and of the system's sensitivity.

  8. Distributed Parameter Analysis of Pressure and Flow Disturbances in Rocket Propellant Feed Systems

    NASA Technical Reports Server (NTRS)

    Dorsch, Robert G.; Wood, Don J.; Lightner, Charlene

    1966-01-01

    A digital distributed parameter model for computing the dynamic response of propellant feed systems is formulated. The analytical approach used is an application of the wave-plan method of analyzing unsteady flow. Nonlinear effects are included. The model takes into account locally high compliances at the pump inlet and at the injector dome region. Examples of the calculated transient and steady-state periodic responses of a simple hypothetical propellant feed system to several types of disturbances are presented. Included are flow disturbances originating from longitudinal structural motion, gimbaling, throttling, and combustion-chamber coupling. The analytical method can be employed for analyzing developmental hardware and offers a flexible tool for the calculation of unsteady flow in these systems.

  9. A new computational account of cognitive control over reinforcement-based decision-making: Modeling of a probabilistic learning task.

    PubMed

    Zendehrouh, Sareh

    2015-11-01

    Recent work on decision-making field offers an account of dual-system theory for decision-making process. This theory holds that this process is conducted by two main controllers: a goal-directed system and a habitual system. In the reinforcement learning (RL) domain, the habitual behaviors are connected with model-free methods, in which appropriate actions are learned through trial-and-error experiences. However, goal-directed behaviors are associated with model-based methods of RL, in which actions are selected using a model of the environment. Studies on cognitive control also suggest that during processes like decision-making, some cortical and subcortical structures work in concert to monitor the consequences of decisions and to adjust control according to current task demands. Here a computational model is presented based on dual system theory and cognitive control perspective of decision-making. The proposed model is used to simulate human performance on a variant of probabilistic learning task. The basic proposal is that the brain implements a dual controller, while an accompanying monitoring system detects some kinds of conflict including a hypothetical cost-conflict one. The simulation results address existing theories about two event-related potentials, namely error related negativity (ERN) and feedback related negativity (FRN), and explore the best account of them. Based on the results, some testable predictions are also presented. Copyright © 2015 Elsevier Ltd. All rights reserved.

  10. Digital time stamping system based on open source technologies.

    PubMed

    Miskinis, Rimantas; Smirnov, Dmitrij; Urba, Emilis; Burokas, Andrius; Malysko, Bogdan; Laud, Peeter; Zuliani, Francesco

    2010-03-01

    A digital time stamping system based on open source technologies (LINUX-UBUNTU, OpenTSA, OpenSSL, MySQL) is described in detail, including all important testing results. The system, called BALTICTIME, was developed under a project sponsored by the European Commission under the Program FP 6. It was designed to meet the requirements posed to the systems of legal and accountable time stamping and to be applicable to the hardware commonly used by the national time metrology laboratories. The BALTICTIME system is intended for the use of governmental and other institutions as well as personal bodies. Testing results demonstrate that the time stamps issued to the user by BALTICTIME and saved in BALTICTIME's archives (which implies that the time stamps are accountable) meet all the regulatory requirements. Moreover, the BALTICTIME in its present implementation is able to issue more than 10 digital time stamps per second. The system can be enhanced if needed. The test version of the BALTICTIME service is free and available at http://baltictime. pfi.lt:8080/btws/ and http://baltictime.lnmc.lv:8080/btws/.

  11. Probabilistic Analysis Techniques Applied to Complex Spacecraft Power System Modeling

    NASA Technical Reports Server (NTRS)

    Hojnicki, Jeffrey S.; Rusick, Jeffrey J.

    2005-01-01

    Electric power system performance predictions are critical to spacecraft, such as the International Space Station (ISS), to ensure that sufficient power is available to support all the spacecraft s power needs. In the case of the ISS power system, analyses to date have been deterministic, meaning that each analysis produces a single-valued result for power capability because of the complexity and large size of the model. As a result, the deterministic ISS analyses did not account for the sensitivity of the power capability to uncertainties in model input variables. Over the last 10 years, the NASA Glenn Research Center has developed advanced, computationally fast, probabilistic analysis techniques and successfully applied them to large (thousands of nodes) complex structural analysis models. These same techniques were recently applied to large, complex ISS power system models. This new application enables probabilistic power analyses that account for input uncertainties and produce results that include variations caused by these uncertainties. Specifically, N&R Engineering, under contract to NASA, integrated these advanced probabilistic techniques with Glenn s internationally recognized ISS power system model, System Power Analysis for Capability Evaluation (SPACE).

  12. A computational framework for prime implicants identification in noncoherent dynamic systems.

    PubMed

    Di Maio, Francesco; Baronchelli, Samuele; Zio, Enrico

    2015-01-01

    Dynamic reliability methods aim at complementing the capability of traditional static approaches (e.g., event trees [ETs] and fault trees [FTs]) by accounting for the system dynamic behavior and its interactions with the system state transition process. For this, the system dynamics is here described by a time-dependent model that includes the dependencies with the stochastic transition events. In this article, we present a novel computational framework for dynamic reliability analysis whose objectives are i) accounting for discrete stochastic transition events and ii) identifying the prime implicants (PIs) of the dynamic system. The framework entails adopting a multiple-valued logic (MVL) to consider stochastic transitions at discretized times. Then, PIs are originally identified by a differential evolution (DE) algorithm that looks for the optimal MVL solution of a covering problem formulated for MVL accident scenarios. For testing the feasibility of the framework, a dynamic noncoherent system composed of five components that can fail at discretized times has been analyzed, showing the applicability of the framework to practical cases. © 2014 Society for Risk Analysis.

  13. Representing uncertainty in objective functions: extension to include the influence of serial correlation

    NASA Astrophysics Data System (ADS)

    Croke, B. F.

    2008-12-01

    The role of performance indicators is to give an accurate indication of the fit between a model and the system being modelled. As all measurements have an associated uncertainty (determining the significance that should be given to the measurement), performance indicators should take into account uncertainties in the observed quantities being modelled as well as in the model predictions (due to uncertainties in inputs, model parameters and model structure). In the presence of significant uncertainty in observed and modelled output of a system, failure to adequately account for variations in the uncertainties means that the objective function only gives a measure of how well the model fits the observations, not how well the model fits the system being modelled. Since in most cases, the interest lies in fitting the system response, it is vital that the objective function(s) be designed to account for these uncertainties. Most objective functions (e.g. those based on the sum of squared residuals) assume homoscedastic uncertainties. If model contribution to the variations in residuals can be ignored, then transformations (e.g. Box-Cox) can be used to remove (or at least significantly reduce) heteroscedasticity. An alternative which is more generally applicable is to explicitly represent the uncertainties in the observed and modelled values in the objective function. Previous work on this topic addressed the modifications to standard objective functions (Nash-Sutcliffe efficiency, RMSE, chi- squared, coefficient of determination) using the optimal weighted averaging approach. This paper extends this previous work; addressing the issue of serial correlation. A form for an objective function that includes serial correlation will be presented, and the impact on model fit discussed.

  14. 75 FR 67770 - Sara Lee Corporation Including On-Site Leased Workers From EDS, Hewitt Packard, Sapphire...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-03

    ..., Deductions, Collections, Call Center, Information Technology, Accounts Payable, General Accounts, Financial Accounts, Payroll, and Employee Master Data Departments Including On-Site Leased Workers From ADECCO..., Deductions, Collections, Call Center, Information Technology, Accounts Payable, General Accounts, Financial...

  15. Experimental tests of relativistic gravitation theories

    NASA Technical Reports Server (NTRS)

    Anderson, J. D.

    1971-01-01

    Experimental tests were studied for determining the potential uses of future deep space missions in studies of relativistic gravity. The extensions to the parametrized post-Newtonian framework to take explicit account of the solar system's center of mass relative to the mean rest frame of the Universe is reported. Discoveries reported include the Machian effects of motion relative to the universal rest frame. Summaries of the JPL research are included.

  16. THE MAYAK WORKER DOSIMETRY SYSTEM (MWDS-2013) FOR INTERNALLY DEPOSITED PLUTONIUM: AN OVERVIEW

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Birchall, A.; Vostrotin, V.; Puncher, M.

    The Mayak Worker Dosimetry System (MWDS-2013) is a system for interpreting measurement data from Mayak workers from both internal and external sources. This paper is concerned with the calculation of annual organ doses for Mayak workers exposed to plutonium aerosols, where the measurement data consists mainly of activity of plutonium in urine samples. The system utilises the latest biokinetic and dosimetric models, and unlike its predecessors, takes explicit account of uncertainties in both the measurement data and model parameters. The aim of this paper is to describe the complete MWDS-2013 system (including model parameter values and their uncertainties) and themore » methodology used (including all the relevant equations) and the assumptions made. Where necessary, supplementary papers which justify specific assumptions are cited.« less

  17. NASA JSC neural network survey results

    NASA Technical Reports Server (NTRS)

    Greenwood, Dan

    1987-01-01

    A survey of Artificial Neural Systems in support of NASA's (Johnson Space Center) Automatic Perception for Mission Planning and Flight Control Research Program was conducted. Several of the world's leading researchers contributed papers containing their most recent results on artificial neural systems. These papers were broken into categories and descriptive accounts of the results make up a large part of this report. Also included is material on sources of information on artificial neural systems such as books, technical reports, software tools, etc.

  18. Dynamics of the solar wind and its interaction with bodies in the solar system

    NASA Technical Reports Server (NTRS)

    Spreiter, J. R.

    1971-01-01

    A discussion of the solar wind and its interaction with bodies of the solar system is presented. An overall unified account of the role of shock waves in the heating of the solar corona, the transmission of solar disturbances to the solar system, the flow fields of planets and natural satellites, and biological effects are provided. An analysis of magnetometer data from Explorer 33 and Vela 3A satellites to identify characteristics of solar wind shock waves is included.

  19. Operating System For Numerically Controlled Milling Machine

    NASA Technical Reports Server (NTRS)

    Ray, R. B.

    1992-01-01

    OPMILL program is operating system for Kearney and Trecker milling machine providing fast easy way to program manufacture of machine parts with IBM-compatible personal computer. Gives machinist "equation plotter" feature, which plots equations that define movements and converts equations to milling-machine-controlling program moving cutter along defined path. System includes tool-manager software handling up to 25 tools and automatically adjusts to account for each tool. Developed on IBM PS/2 computer running DOS 3.3 with 1 MB of random-access memory.

  20. 40 CFR 60.4157 - Closing of general accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Coal-Fired Electric Steam Generating Units Hg Allowance Tracking System § 60.4157 Closing of general... Tracking System accounts. (b) If a general account has no allowance transfers in or out of the account for...

Top