Environment exploration and SLAM experiment research based on ROS

NASA Astrophysics Data System (ADS)

Li, Zhize; Zheng, Wei

2017-11-01

Robots need to get the information of surrounding environment by means of map learning. SLAM or navigation based on mobile robots is developing rapidly. ROS (Robot Operating System) is widely used in the field of robots because of the convenient code reuse and open source. Numerous excellent algorithms of SLAM or navigation are ported to ROS package. hector_slam is one of them that can set up occupancy grid maps on-line fast with low computation resources requiring. Its characters above make the embedded handheld mapping system possible. Similarly, hector_navigation also does well in the navigation field. It can finish path planning and environment exploration by itself using only an environmental sensor. Combining hector_navigation with hector_slam can realize low cost environment exploration, path planning and slam at the same time

Research of cartographer laser SLAM algorithm

NASA Astrophysics Data System (ADS)

Xu, Bo; Liu, Zhengjun; Fu, Yiran; Zhang, Changsai

2017-11-01

As the indoor is a relatively closed and small space, total station, GPS, close-range photogrammetry technology is difficult to achieve fast and accurate indoor three-dimensional space reconstruction task. LIDAR SLAM technology does not rely on the external environment a priori knowledge, only use their own portable lidar, IMU, odometer and other sensors to establish an independent environment map, a good solution to this problem. This paper analyzes the Google Cartographer laser SLAM algorithm from the point cloud matching and closed loop detection. Finally, the algorithm is presented in the 3D visualization tool RViz from the data acquisition and processing to create the environment map, complete the SLAM technology and realize the process of indoor threedimensional space reconstruction

76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-27

... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

Short Large-Amplitude Magnetic Structures (SLAMS) at Venus

NASA Technical Reports Server (NTRS)

Collinson, G. A.; Wilson, L. B.; Sibeck, D. G.; Shane, N.; Zhang, T. L.; Moore, T. E.; Coates, A. J.; Barabash, S.

2012-01-01

We present the first observation of magnetic fluctuations consistent with Short Large-Amplitude Magnetic Structures (SLAMS) in the foreshock of the planet Venus. Three monolithic magnetic field spikes were observed by the Venus Express on the 11th of April 2009. The structures were approx.1.5->11s in duration, had magnetic compression ratios between approx.3->6, and exhibited elliptical polarization. These characteristics are consistent with the SLAMS observed at Earth, Jupiter, and Comet Giacobini-Zinner, and thus we hypothesize that it is possible SLAMS may be found at any celestial body with a foreshock.

Comparative analysis of ROS-based monocular SLAM methods for indoor navigation

NASA Astrophysics Data System (ADS)

Buyval, Alexander; Afanasyev, Ilya; Magid, Evgeni

2017-03-01

This paper presents a comparison of four most recent ROS-based monocular SLAM-related methods: ORB-SLAM, REMODE, LSD-SLAM, and DPPTAM, and analyzes their feasibility for a mobile robot application in indoor environment. We tested these methods using video data that was recorded from a conventional wide-angle full HD webcam with a rolling shutter. The camera was mounted on a human-operated prototype of an unmanned ground vehicle, which followed a closed-loop trajectory. Both feature-based methods (ORB-SLAM, REMODE) and direct SLAMrelated algorithms (LSD-SLAM, DPPTAM) demonstrated reasonably good results in detection of volumetric objects, corners, obstacles and other local features. However, we met difficulties with recovering typical for offices homogeneously colored walls, since all of these methods created empty spaces in a reconstructed sparse 3D scene. This may cause collisions of an autonomously guided robot with unfeatured walls and thus limits applicability of maps, which are obtained by the considered monocular SLAM-related methods for indoor robot navigation.

Visual EKF-SLAM from Heterogeneous Landmarks †

PubMed Central

Esparza-Jiménez, Jorge Othón; Devy, Michel; Gordillo, José L.

2016-01-01

Many applications require the localization of a moving object, e.g., a robot, using sensory data acquired from embedded devices. Simultaneous localization and mapping from vision performs both the spatial and temporal fusion of these data on a map when a camera moves in an unknown environment. Such a SLAM process executes two interleaved functions: the front-end detects and tracks features from images, while the back-end interprets features as landmark observations and estimates both the landmarks and the robot positions with respect to a selected reference frame. This paper describes a complete visual SLAM solution, combining both point and line landmarks on a single map. The proposed method has an impact on both the back-end and the front-end. The contributions comprehend the use of heterogeneous landmark-based EKF-SLAM (the management of a map composed of both point and line landmarks); from this perspective, the comparison between landmark parametrizations and the evaluation of how the heterogeneity improves the accuracy on the camera localization, the development of a front-end active-search process for linear landmarks integrated into SLAM and the experimentation methodology. PMID:27070602

Multibeam 3D Underwater SLAM with Probabilistic Registration.

PubMed

Palomer, Albert; Ridao, Pere; Ribas, David

2016-04-20

This paper describes a pose-based underwater 3D Simultaneous Localization and Mapping (SLAM) using a multibeam echosounder to produce high consistency underwater maps. The proposed algorithm compounds swath profiles of the seafloor with dead reckoning localization to build surface patches (i.e., point clouds). An Iterative Closest Point (ICP) with a probabilistic implementation is then used to register the point clouds, taking into account their uncertainties. The registration process is divided in two steps: (1) point-to-point association for coarse registration and (2) point-to-plane association for fine registration. The point clouds of the surfaces to be registered are sub-sampled in order to decrease both the computation time and also the potential of falling into local minima during the registration. In addition, a heuristic is used to decrease the complexity of the association step of the ICP from O(n2) to O(n) . The performance of the SLAM framework is tested using two real world datasets: First, a 2.5D bathymetric dataset obtained with the usual down-looking multibeam sonar configuration, and second, a full 3D underwater dataset acquired with a multibeam sonar mounted on a pan and tilt unit.

Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

PubMed

Garner, M; Grossman, W

1991-02-01

The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

Structure of the measles virus hemagglutinin bound to its cellular receptor SLAM.

PubMed

Hashiguchi, Takao; Ose, Toyoyuki; Kubota, Marie; Maita, Nobuo; Kamishikiryo, Jun; Maenaka, Katsumi; Yanagi, Yusuke

2011-02-01

Measles virus, a major cause of childhood morbidity and mortality worldwide, predominantly infects immune cells using signaling lymphocyte activation molecule (SLAM) as a cellular receptor. Here we present crystal structures of measles virus hemagglutinin (MV-H), the receptor-binding glycoprotein, in complex with SLAM. The MV-H head domain binds to a β-sheet of the membrane-distal ectodomain of SLAM using the side of its β-propeller fold. This is distinct from attachment proteins of other paramyxoviruses that bind receptors using the top of their β-propeller. The structure provides templates for antiviral drug design, an explanation for the effectiveness of the measles virus vaccine, and a model of the homophilic SLAM-SLAM interaction involved in immune modulations. Notably, the crystal structures obtained show two forms of the MV-H-SLAM tetrameric assembly (dimer of dimers), which may have implications for the mechanism of fusion triggering.

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

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2011-08-26

... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

Signaling lymphocytic activation molecules Slam and cancers: friends or foes?

PubMed

Fouquet, Gregory; Marcq, Ingrid; Debuysscher, Véronique; Bayry, Jagadeesh; Rabbind Singh, Amrathlal; Bengrine, Abderrahmane; Nguyen-Khac, Eric; Naassila, Mickael; Bouhlal, Hicham

2018-03-23

Signaling Lymphocytic Activation Molecules (SLAM) family receptors are initially described in immune cells. These receptors recruit both activating and inhibitory SH2 domain containing proteins through their Immunoreceptor Tyrosine based Switch Motifs (ITSMs). Accumulating evidence suggest that the members of this family are intimately involved in different physiological and pathophysiological events such as regulation of immune responses and entry pathways of certain viruses. Recently, other functions of SLAM, principally in the pathophysiology of neoplastic transformations have also been deciphered. These new findings may prompt SLAM to be considered as new tumor markers, diagnostic tools or potential therapeutic targets for controlling the tumor progression. In this review, we summarize the major observations describing the implications and features of SLAM in oncology and discuss the therapeutic potential attributed to these molecules.

76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

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2011-08-10

... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and...: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations...

Full particle simulations of short large-amplitude magnetic structures (SLAMS) in quasi-parallel shocks

NASA Astrophysics Data System (ADS)

Tsubouchi, K.; LembèGe, B.

2004-02-01

Dynamics of SLAMS (short large-amplitude magnetic structures) is investigated by the use of one-dimensional, full particle electromagnetic simulations. As previous hybrid simulations and analysis of experimental observations suggested, present results confirm that the SLAMS patterns result from the steepening of long wavelength magnetosonic waves which are excited by diffuse ions (representing the field-aligned reflected ion beam) interacting with the upstream ambient plasma. Five successive phases have been identified in the SLAMS dynamics: ULF wave growth and symmetric, asymmetric, spiky, and late SLAMS. The present accessibility to high-resolution (electron) scales leads to the following new features: (1) the leading edge of the SLAMS steepens over a spatial scale from which a large-amplitude whistler precursor is emitted; (2) this whistler departs from the SLAMS edge and behaves as a new shock front; (3) the spiky SLAMS phase is characterized by the build-up of a strong spiky electrostatic field (its width is about 0.5 ion inertial length) within the whistler precursor and is intermittent with a lifetime less than one inverse ion gyroperiod; (4) the new shock front suffers a local self-reformation typical of a quasi-perpendicular shock in supercritical regime during the late-SLAMS phase. The features of the spiky SLAMS phase can be used as a typical signature in the time history of the SLAMS dynamics. Spatial/time scales of SLAMS have been measured throughout the different phases and are found in good agreement with results issued from previous hybrid simulations and with experimental measurements made by AMPTE UKS/IRM satellites; these are also compared with recent results from Cluster-2 space mission.

Canine distemper virus isolated from a monkey efficiently replicates on Vero cells expressing non-human primate SLAM receptors but not human SLAM receptor.

PubMed

Feng, Na; Liu, Yuxiu; Wang, Jianzhong; Xu, Weiwei; Li, Tiansong; Wang, Tiecheng; Wang, Lei; Yu, Yicong; Wang, Hualei; Zhao, Yongkun; Yang, Songtao; Gao, Yuwei; Hu, Guixue; Xia, Xianzhu

2016-08-02

In 2008, an outbreak of canine distemper virus (CDV) infection in monkeys was reported in China. We isolated CDV strain (subsequently named Monkey-BJ01-DV) from lung tissue obtained from a rhesus monkey that died in this outbreak. We evaluated the ability of this virus on Vero cells expressing SLAM receptors from dog, monkey and human origin, and analyzed the H gene of Monkey-BJ01-DV with other strains. The Monkey-BJ01-DV isolate replicated to the highest titer on Vero cells expressing dog-origin SLAM (10(5.2±0.2) TCID50/ml) and monkey-origin SLAM (10(5.4±0.1) TCID50/ml), but achieved markedly lower titers on human-origin SLAM cells (10(3.3±0.3) TCID50/ml). Phylogenetic analysis of the full-length H gene showed that Monkey-BJ01-DV was highly related to other CDV strains obtained during recent CDV epidemics among species of the Canidae family in China, and these Monkey strains CDV (Monkey-BJ01-DV, CYN07-dV, Monkey-KM-01) possessed a number of amino acid specific substitutions (E276V, Q392R, D435Y and I542F) compared to the H protein of CDV epidemic in other animals at the same period. Our results suggested that the monkey origin-CDV-H protein could possess specific substitutions to adapt to the new host. Monkey-BJ01-DV can efficiently use monkey- and dog-origin SLAM to infect and replicate in host cells, but further adaptation may be required for efficient replication in host cells expressing the human SLAM receptor.

76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

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2011-10-05

... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...

77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

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2012-11-19

... Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts and Subcontracts... Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board. ACTION: Proposed rule. SUMMARY... J. M. Wong, Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: Raymond_wong...

Shocklets, SLAMS, and Field-Aligned Ion Beams in the Terrestrial Foreshock

NASA Technical Reports Server (NTRS)

Wilson, L. B.; Koval, A.; Sibeck, D. G.; Szabo, A.; Cattell, C. A.; Kasper, J. C.; Maruca, B. A.; Pulupa, M.; Salem, C. S.; Wilber, M.

2012-01-01

We present Wind spacecraft observations of ion distributions showing field- aligned beams (FABs) and large-amplitude magnetic fluctuations composed of a series of shocklets and short large-amplitude magnetic structures (SLAMS). The FABs are found to have T(sub k) approx 80-850 eV, V(sub b)/V(sub sw) approx 1.3-2.4, T(sub perpendicular,b)/T(sub paralell,b) approx 1-8, and n(sub b)/n(sub o) approx 0.2-11%. Saturation amplitudes for ion/ion resonant and non-resonant instabilities are too small to explain the observed SLAMS amplitudes. We show two examples where groups of SLAMS can act like a local quasi-perpendicular shock reflecting ions to produce the FABs, a scenario distinct from the more-common production at the quasi-perpendicular bow shock. The SLAMS exhibit a foot-like magnetic enhancement with a leading magnetosonic whistler train, consistent with previous observations. Strong ion and electron heating are observed within the series of shocklets and SLAMS with temperatures increasing by factors approx > 5 and approx >3, respectively. Both the core and halo electron components show strong perpendicular heating inside the feature.

Accurate Mobile Urban Mapping via Digital Map-Based SLAM †

PubMed Central

Roh, Hyunchul; Jeong, Jinyong; Cho, Younggun; Kim, Ayoung

2016-01-01

This paper presents accurate urban map generation using digital map-based Simultaneous Localization and Mapping (SLAM). Throughout this work, our main objective is generating a 3D and lane map aiming for sub-meter accuracy. In conventional mapping approaches, achieving extremely high accuracy was performed by either (i) exploiting costly airborne sensors or (ii) surveying with a static mapping system in a stationary platform. Mobile scanning systems recently have gathered popularity but are mostly limited by the availability of the Global Positioning System (GPS). We focus on the fact that the availability of GPS and urban structures are both sporadic but complementary. By modeling both GPS and digital map data as measurements and integrating them with other sensor measurements, we leverage SLAM for an accurate mobile mapping system. Our proposed algorithm generates an efficient graph SLAM and achieves a framework running in real-time and targeting sub-meter accuracy with a mobile platform. Integrated with the SLAM framework, we implement a motion-adaptive model for the Inverse Perspective Mapping (IPM). Using motion estimation derived from SLAM, the experimental results show that the proposed approaches provide stable bird’s-eye view images, even with significant motion during the drive. Our real-time map generation framework is validated via a long-distance urban test and evaluated at randomly sampled points using Real-Time Kinematic (RTK)-GPS. PMID:27548175

RGB-D SLAM Combining Visual Odometry and Extended Information Filter

PubMed Central

Zhang, Heng; Liu, Yanli; Tan, Jindong; Xiong, Naixue

2015-01-01

In this paper, we present a novel RGB-D SLAM system based on visual odometry and an extended information filter, which does not require any other sensors or odometry. In contrast to the graph optimization approaches, this is more suitable for online applications. A visual dead reckoning algorithm based on visual residuals is devised, which is used to estimate motion control input. In addition, we use a novel descriptor called binary robust appearance and normals descriptor (BRAND) to extract features from the RGB-D frame and use them as landmarks. Furthermore, considering both the 3D positions and the BRAND descriptors of the landmarks, our observation model avoids explicit data association between the observations and the map by marginalizing the observation likelihood over all possible associations. Experimental validation is provided, which compares the proposed RGB-D SLAM algorithm with just RGB-D visual odometry and a graph-based RGB-D SLAM algorithm using the publicly-available RGB-D dataset. The results of the experiments demonstrate that our system is quicker than the graph-based RGB-D SLAM algorithm. PMID:26263990

48 CFR 30.101 - Cost Accounting Standards.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

48 CFR 30.101 - Cost Accounting Standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

A Robust Approach for a Filter-Based Monocular Simultaneous Localization and Mapping (SLAM) System

PubMed Central

Munguía, Rodrigo; Castillo-Toledo, Bernardino; Grau, Antoni

2013-01-01

Simultaneous localization and mapping (SLAM) is an important problem to solve in robotics theory in order to build truly autonomous mobile robots. This work presents a novel method for implementing a SLAM system based on a single camera sensor. The SLAM with a single camera, or monocular SLAM, is probably one of the most complex SLAM variants. In this case, a single camera, which is freely moving through its environment, represents the sole sensor input to the system. The sensors have a large impact on the algorithm used for SLAM. Cameras are used more frequently, because they provide a lot of information and are well adapted for embedded systems: they are light, cheap and power-saving. Nevertheless, and unlike range sensors, which provide range and angular information, a camera is a projective sensor providing only angular measurements of image features. Therefore, depth information (range) cannot be obtained in a single step. In this case, special techniques for feature system-initialization are needed in order to enable the use of angular sensors (as cameras) in SLAM systems. The main contribution of this work is to present a novel and robust scheme for incorporating and measuring visual features in filtering-based monocular SLAM systems. The proposed method is based in a two-step technique, which is intended to exploit all the information available in angular measurements. Unlike previous schemes, the values of parameters used by the initialization technique are derived directly from the sensor characteristics, thus simplifying the tuning of the system. The experimental results show that the proposed method surpasses the performance of previous schemes. PMID:23823972

A robust approach for a filter-based monocular simultaneous localization and mapping (SLAM) system.

PubMed

Munguía, Rodrigo; Castillo-Toledo, Bernardino; Grau, Antoni

2013-07-03

Simultaneous localization and mapping (SLAM) is an important problem to solve in robotics theory in order to build truly autonomous mobile robots. This work presents a novel method for implementing a SLAM system based on a single camera sensor. The SLAM with a single camera, or monocular SLAM, is probably one of the most complex SLAM variants. In this case, a single camera, which is freely moving through its environment, represents the sole sensor input to the system. The sensors have a large impact on the algorithm used for SLAM. Cameras are used more frequently, because they provide a lot of information and are well adapted for embedded systems: they are light, cheap and power-saving. Nevertheless, and unlike range sensors, which provide range and angular information, a camera is a projective sensor providing only angular measurements of image features. Therefore, depth information (range) cannot be obtained in a single step. In this case, special techniques for feature system-initialization are needed in order to enable the use of angular sensors (as cameras) in SLAM systems. The main contribution of this work is to present a novel and robust scheme for incorporating and measuring visual features in filtering-based monocular SLAM systems. The proposed method is based in a two-step technique, which is intended to exploit all the information available in angular measurements. Unlike previous schemes, the values of parameters used by the initialization technique are derived directly from the sensor characteristics, thus simplifying the tuning of the system. The experimental results show that the proposed method surpasses the performance of previous schemes.

77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-03

... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...

Probability Analysis of the Wave-Slamming Pressure Values of the Horizontal Deck with Elastic Support

NASA Astrophysics Data System (ADS)

Zuo, Weiguang; Liu, Ming; Fan, Tianhui; Wang, Pengtao

2018-06-01

This paper presents the probability distribution of the slamming pressure from an experimental study of regular wave slamming on an elastically supported horizontal deck. The time series of the slamming pressure during the wave impact were first obtained through statistical analyses on experimental data. The exceeding probability distribution of the maximum slamming pressure peak and distribution parameters were analyzed, and the results show that the exceeding probability distribution of the maximum slamming pressure peak accords with the three-parameter Weibull distribution. Furthermore, the range and relationships of the distribution parameters were studied. The sum of the location parameter D and the scale parameter L was approximately equal to 1.0, and the exceeding probability was more than 36.79% when the random peak was equal to the sample average during the wave impact. The variation of the distribution parameters and slamming pressure under different model conditions were comprehensively presented, and the parameter values of the Weibull distribution of wave-slamming pressure peaks were different due to different test models. The parameter values were found to decrease due to the increased stiffness of the elastic support. The damage criterion of the structure model caused by the wave impact was initially discussed, and the structure model was destroyed when the average slamming time was greater than a certain value during the duration of the wave impact. The conclusions of the experimental study were then described.

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

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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...

48 CFR 1699.70 - Cost accounting standards.

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2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

48 CFR 1699.70 - Cost accounting standards.

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2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

48 CFR 9903.101 - Cost Accounting Standards.

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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...

A novel visual-inertial monocular SLAM

NASA Astrophysics Data System (ADS)

Yue, Xiaofeng; Zhang, Wenjuan; Xu, Li; Liu, JiangGuo

2018-02-01

With the development of sensors and computer vision research community, cameras, which are accurate, compact, wellunderstood and most importantly cheap and ubiquitous today, have gradually been at the center of robot location. Simultaneous localization and mapping (SLAM) using visual features, which is a system getting motion information from image acquisition equipment and rebuild the structure in unknown environment. We provide an analysis of bioinspired flights in insects, employing a novel technique based on SLAM. Then combining visual and inertial measurements to get high accuracy and robustness. we present a novel tightly-coupled Visual-Inertial Simultaneous Localization and Mapping system which get a new attempt to address two challenges which are the initialization problem and the calibration problem. experimental results and analysis show the proposed approach has a more accurate quantitative simulation of insect navigation, which can reach the positioning accuracy of centimeter level.

Microscopic insight into thermodynamics of conformational changes of SAP-SLAM complex in signal transduction cascade.

PubMed

Samanta, Sudipta; Mukherjee, Sanchita

2017-04-28

The signalling lymphocytic activation molecule (SLAM) family of receptors, expressed by an array of immune cells, associate with SLAM-associated protein (SAP)-related molecules, composed of single SH2 domain architecture. SAP activates Src-family kinase Fyn after SLAM ligation, resulting in a SLAM-SAP-Fyn complex, where, SAP binds the Fyn SH3 domain that does not involve canonical SH3 or SH2 interactions. This demands insight into this SAP mediated signalling cascade. Thermodynamics of the conformational changes are extracted from the histograms of dihedral angles obtained from the all-atom molecular dynamics simulations of this structurally well characterized SAP-SLAM complex. The results incorporate the binding induced thermodynamic changes of individual amino acid as well as the secondary structural elements of the protein and the solvent. Stabilization of the peptide partially comes through a strong hydrogen bonding network with the protein, while hydrophobic interactions also play a significant role where the peptide inserts itself into a hydrophobic cavity of the protein. SLAM binding widens SAP's second binding site for Fyn, which is the next step in the signal transduction cascade. The higher stabilization and less fluctuation of specific residues of SAP in the Fyn binding site, induced by SAP-SLAM complexation, emerge as the key structural elements to trigger the recognition of SAP by the SH3 domain of Fyn. The thermodynamic quantification of the protein due to complexation not only throws deeper understanding in the established mode of SAP-SLAM interaction but also assists in the recognition of the relevant residues of the protein responsible for alterations in its activity.

Microscopic insight into thermodynamics of conformational changes of SAP-SLAM complex in signal transduction cascade

NASA Astrophysics Data System (ADS)

Samanta, Sudipta; Mukherjee, Sanchita

2017-04-01

The signalling lymphocytic activation molecule (SLAM) family of receptors, expressed by an array of immune cells, associate with SLAM-associated protein (SAP)-related molecules, composed of single SH2 domain architecture. SAP activates Src-family kinase Fyn after SLAM ligation, resulting in a SLAM-SAP-Fyn complex, where, SAP binds the Fyn SH3 domain that does not involve canonical SH3 or SH2 interactions. This demands insight into this SAP mediated signalling cascade. Thermodynamics of the conformational changes are extracted from the histograms of dihedral angles obtained from the all-atom molecular dynamics simulations of this structurally well characterized SAP-SLAM complex. The results incorporate the binding induced thermodynamic changes of individual amino acid as well as the secondary structural elements of the protein and the solvent. Stabilization of the peptide partially comes through a strong hydrogen bonding network with the protein, while hydrophobic interactions also play a significant role where the peptide inserts itself into a hydrophobic cavity of the protein. SLAM binding widens SAP's second binding site for Fyn, which is the next step in the signal transduction cascade. The higher stabilization and less fluctuation of specific residues of SAP in the Fyn binding site, induced by SAP-SLAM complexation, emerge as the key structural elements to trigger the recognition of SAP by the SH3 domain of Fyn. The thermodynamic quantification of the protein due to complexation not only throws deeper understanding in the established mode of SAP-SLAM interaction but also assists in the recognition of the relevant residues of the protein responsible for alterations in its activity.

Applying FastSLAM to Articulated Rovers

NASA Astrophysics Data System (ADS)

Hewitt, Robert Alexander

This thesis presents the navigation algorithms designed for use on Kapvik, a 30 kg planetary micro-rover built for the Canadian Space Agency; the simulations used to test the algorithm; and novel techniques for terrain classification using Kapvik's LIDAR (Light Detection And Ranging) sensor. Kapvik implements a six-wheeled, skid-steered, rocker-bogie mobility system. This warrants a more complicated kinematic model for navigation than a typical 4-wheel differential drive system. The design of a 3D navigation algorithm is presented that includes nonlinear Kalman filtering and Simultaneous Localization and Mapping (SLAM). A neural network for terrain classification is used to improve navigation performance. Simulation is used to train the neural network and validate the navigation algorithms. Real world tests of the terrain classification algorithm validate the use of simulation for training and the improvement to SLAM through the reduction of extraneous LIDAR measurements in each scan.

Performance analysis of the Microsoft Kinect sensor for 2D Simultaneous Localization and Mapping (SLAM) techniques.

PubMed

Kamarudin, Kamarulzaman; Mamduh, Syed Muhammad; Shakaff, Ali Yeon Md; Zakaria, Ammar

2014-12-05

This paper presents a performance analysis of two open-source, laser scanner-based Simultaneous Localization and Mapping (SLAM) techniques (i.e., Gmapping and Hector SLAM) using a Microsoft Kinect to replace the laser sensor. Furthermore, the paper proposes a new system integration approach whereby a Linux virtual machine is used to run the open source SLAM algorithms. The experiments were conducted in two different environments; a small room with no features and a typical office corridor with desks and chairs. Using the data logged from real-time experiments, each SLAM technique was simulated and tested with different parameter settings. The results show that the system is able to achieve real time SLAM operation. The system implementation offers a simple and reliable way to compare the performance of Windows-based SLAM algorithm with the algorithms typically implemented in a Robot Operating System (ROS). The results also indicate that certain modifications to the default laser scanner-based parameters are able to improve the map accuracy. However, the limited field of view and range of Kinect's depth sensor often causes the map to be inaccurate, especially in featureless areas, therefore the Kinect sensor is not a direct replacement for a laser scanner, but rather offers a feasible alternative for 2D SLAM tasks.

Performance Analysis of the Microsoft Kinect Sensor for 2D Simultaneous Localization and Mapping (SLAM) Techniques

PubMed Central

Kamarudin, Kamarulzaman; Mamduh, Syed Muhammad; Shakaff, Ali Yeon Md; Zakaria, Ammar

2014-01-01

This paper presents a performance analysis of two open-source, laser scanner-based Simultaneous Localization and Mapping (SLAM) techniques (i.e., Gmapping and Hector SLAM) using a Microsoft Kinect to replace the laser sensor. Furthermore, the paper proposes a new system integration approach whereby a Linux virtual machine is used to run the open source SLAM algorithms. The experiments were conducted in two different environments; a small room with no features and a typical office corridor with desks and chairs. Using the data logged from real-time experiments, each SLAM technique was simulated and tested with different parameter settings. The results show that the system is able to achieve real time SLAM operation. The system implementation offers a simple and reliable way to compare the performance of Windows-based SLAM algorithm with the algorithms typically implemented in a Robot Operating System (ROS). The results also indicate that certain modifications to the default laser scanner-based parameters are able to improve the map accuracy. However, the limited field of view and range of Kinect's depth sensor often causes the map to be inaccurate, especially in featureless areas, therefore the Kinect sensor is not a direct replacement for a laser scanner, but rather offers a feasible alternative for 2D SLAM tasks. PMID:25490595

AUV SLAM and Experiments Using a Mechanical Scanning Forward-Looking Sonar

PubMed Central

He, Bo; Liang, Yan; Feng, Xiao; Nian, Rui; Yan, Tianhong; Li, Minghui; Zhang, Shujing

2012-01-01

Navigation technology is one of the most important challenges in the applications of autonomous underwater vehicles (AUVs) which navigate in the complex undersea environment. The ability of localizing a robot and accurately mapping its surroundings simultaneously, namely the simultaneous localization and mapping (SLAM) problem, is a key prerequisite of truly autonomous robots. In this paper, a modified-FastSLAM algorithm is proposed and used in the navigation for our C-Ranger research platform, an open-frame AUV. A mechanical scanning imaging sonar is chosen as the active sensor for the AUV. The modified-FastSLAM implements the update relying on the on-board sensors of C-Ranger. On the other hand, the algorithm employs the data association which combines the single particle maximum likelihood method with modified negative evidence method, and uses the rank-based resampling to overcome the particle depletion problem. In order to verify the feasibility of the proposed methods, both simulation experiments and sea trials for C-Ranger are conducted. The experimental results show the modified-FastSLAM employed for the navigation of the C-Ranger AUV is much more effective and accurate compared with the traditional methods. PMID:23012549

AUV SLAM and experiments using a mechanical scanning forward-looking sonar.

PubMed

He, Bo; Liang, Yan; Feng, Xiao; Nian, Rui; Yan, Tianhong; Li, Minghui; Zhang, Shujing

2012-01-01

Navigation technology is one of the most important challenges in the applications of autonomous underwater vehicles (AUVs) which navigate in the complex undersea environment. The ability of localizing a robot and accurately mapping its surroundings simultaneously, namely the simultaneous localization and mapping (SLAM) problem, is a key prerequisite of truly autonomous robots. In this paper, a modified-FastSLAM algorithm is proposed and used in the navigation for our C-Ranger research platform, an open-frame AUV. A mechanical scanning imaging sonar is chosen as the active sensor for the AUV. The modified-FastSLAM implements the update relying on the on-board sensors of C-Ranger. On the other hand, the algorithm employs the data association which combines the single particle maximum likelihood method with modified negative evidence method, and uses the rank-based resampling to overcome the particle depletion problem. In order to verify the feasibility of the proposed methods, both simulation experiments and sea trials for C-Ranger are conducted. The experimental results show the modified-FastSLAM employed for the navigation of the C-Ranger AUV is much more effective and accurate compared with the traditional methods.

An evaluation of attention models for use in SLAM

NASA Astrophysics Data System (ADS)

Dodge, Samuel; Karam, Lina

2013-12-01

In this paper we study the application of visual saliency models for the simultaneous localization and mapping (SLAM) problem. We consider visual SLAM, where the location of the camera and a map of the environment can be generated using images from a single moving camera. In visual SLAM, the interest point detector is of key importance. This detector must be invariant to certain image transformations so that features can be matched across di erent frames. Recent work has used a model of human visual attention to detect interest points, however it is unclear as to what is the best attention model for this purpose. To this aim, we compare the performance of interest points from four saliency models (Itti, GBVS, RARE, and AWS) with the performance of four traditional interest point detectors (Harris, Shi-Tomasi, SIFT, and FAST). We evaluate these detectors under several di erent types of image transformation and nd that the Itti saliency model, in general, achieves the best performance in terms of keypoint repeatability.

An adaptive SVSF-SLAM algorithm to improve the success and solving the UGVs cooperation problem

NASA Astrophysics Data System (ADS)

Demim, Fethi; Nemra, Abdelkrim; Louadj, Kahina; Hamerlain, Mustapha; Bazoula, Abdelouahab

2018-05-01

This paper aims to present a Decentralised Cooperative Simultaneous Localization and Mapping (DCSLAM) solution based on 2D laser data using an Adaptive Covariance Intersection (ACI). The ACI-DCSLAM algorithm will be validated on a swarm of Unmanned Ground Vehicles (UGVs) receiving features to estimate the position and covariance of shared features before adding them to the global map. With the proposed solution, a group of (UGVs) will be able to construct a large reliable map and localise themselves within this map without any user intervention. The most popular solutions to this problem are the EKF-SLAM, Nonlinear H-infinity ? SLAM and the FAST-SLAM. The former suffers from two important problems which are the poor consistency caused by the linearization problem and the calculation of Jacobian. The second solution is the ? which is a very promising filter because it doesn't make any assumption about noise characteristics, while the latter is not suitable for real time implementation. Therefore, a new alternative solution based on the smooth variable structure filter (SVSF) is adopted. Cooperative adaptive SVSF-SLAM algorithm is proposed in this paper to solve the UGVs SLAM problem. Our main contribution consists in adapting the SVSF filter to solve the Decentralised Cooperative SLAM problem for multiple UGVs. The algorithms developed in this paper were implemented using two mobile robots Pioneer ?, equiped with 2D laser telemetry sensors. Good results are obtained by the Cooperative adaptive SVSF-SLAM algorithm compared to the Cooperative EKF/?-SLAM algorithms, especially when the noise is colored or affected by a variable bias. Simulation results confirm and show the efficiency of the proposed algorithm which is more robust, stable and adapted to real time applications.

FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

PubMed

Grimaldi, P L; Bertko, J M

1989-07-01

The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

Rotational and frictional dynamics of the slamming of a door

NASA Astrophysics Data System (ADS)

Klein, Pascal; Müller, Andreas; Gröber, Sebastian; Molz, Alexander; Kuhn, Jochen

2017-01-01

A theoretical and experimental investigation of the rotational dynamics, including friction, of a slamming door is presented. Based on existing work regarding different damping models for rotational and oscillatory motions, we examine different forms for the (angular) velocity dependence (ωn, n = 0, 1, 2) of the frictional force. An analytic solution is given when all three friction terms are present and several solutions for specific cases known from the literature are reproduced. The motion of a door is investigated experimentally using a smartphone, and the data are compared with the theoretical results. A laboratory experiment under more controlled conditions is conducted to gain a deeper understanding of the movement of a slammed door. Our findings provide quantitative evidence that damping models involving quadratic air drag are most appropriate for the slamming of a door. Examining this everyday example of a physical phenomenon increases student motivation, because they can relate it to their own personal experience.

48 CFR 12.214 - Cost Accounting Standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards. 12.214 Section 12.214 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts and...

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...

Sensor fusion of monocular cameras and laser rangefinders for line-based Simultaneous Localization and Mapping (SLAM) tasks in autonomous mobile robots.

PubMed

Zhang, Xinzheng; Rad, Ahmad B; Wong, Yiu-Kwong

2012-01-01

This paper presents a sensor fusion strategy applied for Simultaneous Localization and Mapping (SLAM) in dynamic environments. The designed approach consists of two features: (i) the first one is a fusion module which synthesizes line segments obtained from laser rangefinder and line features extracted from monocular camera. This policy eliminates any pseudo segments that appear from any momentary pause of dynamic objects in laser data. (ii) The second characteristic is a modified multi-sensor point estimation fusion SLAM (MPEF-SLAM) that incorporates two individual Extended Kalman Filter (EKF) based SLAM algorithms: monocular and laser SLAM. The error of the localization in fused SLAM is reduced compared with those of individual SLAM. Additionally, a new data association technique based on the homography transformation matrix is developed for monocular SLAM. This data association method relaxes the pleonastic computation. The experimental results validate the performance of the proposed sensor fusion and data association method.

47 CFR 32.16 - Changes in accounting standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...

Ultra wide-band localization and SLAM: a comparative study for mobile robot navigation.

PubMed

Segura, Marcelo J; Auat Cheein, Fernando A; Toibero, Juan M; Mut, Vicente; Carelli, Ricardo

2011-01-01

In this work, a comparative study between an Ultra Wide-Band (UWB) localization system and a Simultaneous Localization and Mapping (SLAM) algorithm is presented. Due to its high bandwidth and short pulses length, UWB potentially allows great accuracy in range measurements based on Time of Arrival (TOA) estimation. SLAM algorithms recursively estimates the map of an environment and the pose (position and orientation) of a mobile robot within that environment. The comparative study presented here involves the performance analysis of implementing in parallel an UWB localization based system and a SLAM algorithm on a mobile robot navigating within an environment. Real time results as well as error analysis are also shown in this work.

Ultra Wide-Band Localization and SLAM: A Comparative Study for Mobile Robot Navigation

PubMed Central

Segura, Marcelo J.; Auat Cheein, Fernando A.; Toibero, Juan M.; Mut, Vicente; Carelli, Ricardo

2011-01-01

In this work, a comparative study between an Ultra Wide-Band (UWB) localization system and a Simultaneous Localization and Mapping (SLAM) algorithm is presented. Due to its high bandwidth and short pulses length, UWB potentially allows great accuracy in range measurements based on Time of Arrival (TOA) estimation. SLAM algorithms recursively estimates the map of an environment and the pose (position and orientation) of a mobile robot within that environment. The comparative study presented here involves the performance analysis of implementing in parallel an UWB localization based system and a SLAM algorithm on a mobile robot navigating within an environment. Real time results as well as error analysis are also shown in this work. PMID:22319397

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-16

... Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References AGENCIES... Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial... Accounting Principles (GAAP) (``Codification of GAAP''). DATES: Interested parties should submit written...

SLAM algorithm applied to robotics assistance for navigation in unknown environments.

PubMed

Cheein, Fernando A Auat; Lopez, Natalia; Soria, Carlos M; di Sciascio, Fernando A; Pereira, Fernando Lobo; Carelli, Ricardo

2010-02-17

The combination of robotic tools with assistance technology determines a slightly explored area of applications and advantages for disability or elder people in their daily tasks. Autonomous motorized wheelchair navigation inside an environment, behaviour based control of orthopaedic arms or user's preference learning from a friendly interface are some examples of this new field. In this paper, a Simultaneous Localization and Mapping (SLAM) algorithm is implemented to allow the environmental learning by a mobile robot while its navigation is governed by electromyographic signals. The entire system is part autonomous and part user-decision dependent (semi-autonomous). The environmental learning executed by the SLAM algorithm and the low level behaviour-based reactions of the mobile robot are robotic autonomous tasks, whereas the mobile robot navigation inside an environment is commanded by a Muscle-Computer Interface (MCI). In this paper, a sequential Extended Kalman Filter (EKF) feature-based SLAM algorithm is implemented. The features correspond to lines and corners -concave and convex- of the environment. From the SLAM architecture, a global metric map of the environment is derived. The electromyographic signals that command the robot's movements can be adapted to the patient's disabilities. For mobile robot navigation purposes, five commands were obtained from the MCI: turn to the left, turn to the right, stop, start and exit. A kinematic controller to control the mobile robot was implemented. A low level behavior strategy was also implemented to avoid robot's collisions with the environment and moving agents. The entire system was tested in a population of seven volunteers: three elder, two below-elbow amputees and two young normally limbed patients. The experiments were performed within a closed low dynamic environment. Subjects took an average time of 35 minutes to navigate the environment and to learn how to use the MCI. The SLAM results have shown a

SLAM algorithm applied to robotics assistance for navigation in unknown environments

PubMed Central

2010-01-01

Background The combination of robotic tools with assistance technology determines a slightly explored area of applications and advantages for disability or elder people in their daily tasks. Autonomous motorized wheelchair navigation inside an environment, behaviour based control of orthopaedic arms or user's preference learning from a friendly interface are some examples of this new field. In this paper, a Simultaneous Localization and Mapping (SLAM) algorithm is implemented to allow the environmental learning by a mobile robot while its navigation is governed by electromyographic signals. The entire system is part autonomous and part user-decision dependent (semi-autonomous). The environmental learning executed by the SLAM algorithm and the low level behaviour-based reactions of the mobile robot are robotic autonomous tasks, whereas the mobile robot navigation inside an environment is commanded by a Muscle-Computer Interface (MCI). Methods In this paper, a sequential Extended Kalman Filter (EKF) feature-based SLAM algorithm is implemented. The features correspond to lines and corners -concave and convex- of the environment. From the SLAM architecture, a global metric map of the environment is derived. The electromyographic signals that command the robot's movements can be adapted to the patient's disabilities. For mobile robot navigation purposes, five commands were obtained from the MCI: turn to the left, turn to the right, stop, start and exit. A kinematic controller to control the mobile robot was implemented. A low level behavior strategy was also implemented to avoid robot's collisions with the environment and moving agents. Results The entire system was tested in a population of seven volunteers: three elder, two below-elbow amputees and two young normally limbed patients. The experiments were performed within a closed low dynamic environment. Subjects took an average time of 35 minutes to navigate the environment and to learn how to use the MCI. The SLAM

Using external sensors in solution of SLAM task

NASA Astrophysics Data System (ADS)

Provkov, V. S.; Starodubtsev, I. S.

2018-05-01

This article describes the algorithms of spatial orientation of SLAM, PTAM and their positive and negative sides. Based on the SLAM method, a method that uses an RGBD camera and additional sensors was developed: an accelerometer, a gyroscope, and a magnetometer. The investigated orientation methods have their advantages when moving along a straight trajectory or when rotating a moving platform. As a result of experiments and a weighted linear combination of the positions obtained from data of the RGBD camera and the nine-axis sensor, it became possible to improve the accuracy of the original algorithm even using a constant as a weight function. In the future, it is planned to develop an algorithm for the dynamic construction of a weight function, as a result of which an increase in the accuracy of the algorithm is expected.

[Establishment and application of a Vero cell line stably expressing raccoon dog SLAM, the cellular receptor of canine distemper virus].

PubMed

Zhao, Jianjun; Yan, Ruxun; Zhang, Hailing; Zhang, Lei; Hu, Bo; Bai, Xue; Shao, Xiqun; Chai, Xiuli; Yan, Xijun; Wu, Wei

2012-12-04

The signaling lymphocyte activation molecule (SLAM, also known as CD150), is used as a cellular receptor by canine distemper virus (CDV). Wild-type strains of CDVs can be isolated and propagated efficiently in non-lymphoid cells expressing this protein. Our aim is to establish a Vero cells expressing raccoon dog SLAM (rSLAM) to efficiently isolate CDV from pathological samples. A eukaryotic expression plasmid, pIRES2-EGFP-rSLAMhis, containing rSLAM gene fused with six histidine-coding sequence, EGFP gene, and neomycin resistance gene was constructed. After transfection with the plasmid, a stable cell line, Vero-rSLAM, was screened from Vero cells with the identification of EGFP reporter and G418 resistance. Three CD positive specimens from infected foxes and raccoon dogs were inoculated to Vero-rSLAM cells for CDV isolation. Foxes and raccoon dogs were inoculated subcutaneously LN (10)fl strain with 4 x 10(2.39)TCID50 dose to evaluate pathogenicity of CDV isolations. The rSLAMh fused gene was shown to transcript and express stably in Vero-rSLAM cells by RT-PCR and Immunohistochemistry assay. Three CDV strains were isolated successfully in Vero-rSLAM cells 36 -48 hours after inoculation with spleen or lung specimens from foxes and raccoon dogs with distemper. By contrast, no CDV was recovered from those CD positive specimens when Vero cells were used for virus isolation. Infected foxes and raccoon dogs with LN(10)f1 strain all showed typical CD symptoms and high mortality (2/3 for foxes and 3/3 for raccoon dogs) in 22 days post challenge. Our results indicate that Vero-rSLAM cells stably expressing raccoon dog SLAM are highly sensitive to CDV in clinical specimens and the CDV isolation can maintain high virulence to its host animals.

Highly-accelerated quantitative 2D and 3D localized spectroscopy with linear algebraic modeling (SLAM) and sensitivity encoding

NASA Astrophysics Data System (ADS)

Zhang, Yi; Gabr, Refaat E.; Zhou, Jinyuan; Weiss, Robert G.; Bottomley, Paul A.

2013-12-01

Noninvasive magnetic resonance spectroscopy (MRS) with chemical shift imaging (CSI) provides valuable metabolic information for research and clinical studies, but is often limited by long scan times. Recently, spectroscopy with linear algebraic modeling (SLAM) was shown to provide compartment-averaged spectra resolved in one spatial dimension with many-fold reductions in scan-time. This was achieved using a small subset of the CSI phase-encoding steps from central image k-space that maximized the signal-to-noise ratio. Here, SLAM is extended to two- and three-dimensions (2D, 3D). In addition, SLAM is combined with sensitivity-encoded (SENSE) parallel imaging techniques, enabling the replacement of even more CSI phase-encoding steps to further accelerate scan-speed. A modified SLAM reconstruction algorithm is introduced that significantly reduces the effects of signal nonuniformity within compartments. Finally, main-field inhomogeneity corrections are provided, analogous to CSI. These methods are all tested on brain proton MRS data from a total of 24 patients with brain tumors, and in a human cardiac phosphorus 3D SLAM study at 3T. Acceleration factors of up to 120-fold versus CSI are demonstrated, including speed-up factors of 5-fold relative to already-accelerated SENSE CSI. Brain metabolites are quantified in SLAM and SENSE SLAM spectra and found to be indistinguishable from CSI measures from the same compartments. The modified reconstruction algorithm demonstrated immunity to maladjusted segmentation and errors from signal heterogeneity in brain data. In conclusion, SLAM demonstrates the potential to supplant CSI in studies requiring compartment-average spectra or large volume coverage, by dramatically reducing scan-time while providing essentially the same quantitative results.

Seismo-Lineament Analysis Method (SLAM) Applied to the South Napa Earthquake

NASA Astrophysics Data System (ADS)

Worrell, V. E.; Cronin, V. S.

2014-12-01

We used the seismo-lineament analysis method (SLAM; http://bearspace.baylor.edu/Vince_Cronin/www/SLAM/) to "predict" the location of the fault that produced the M 6.0 South Napa earthquake of 24 August 2014, using hypocenter and focal mechanism data from NCEDC (http://www.ncedc.org/ncedc/catalog-search.html) and a digital elevation model from the USGS National Elevation Dataset (http://viewer.nationalmap.gov/viewer/). The ground-surface trace of the causative fault (i.e., the Browns Valley strand of the West Napa fault zone; Bryant, 2000, 1982) and virtually all of the ground-rupture sites reported by the USGS and California Geological Survey (http://www.eqclearinghouse.org/2014-08-24-south-napa/) were located within the north-striking seismo-lineament. We also used moment tensors published online by the USGS and GCMT (http://comcat.cr.usgs.gov/earthquakes/eventpage/nc72282711#scientific_moment-tensor) as inputs to SLAM and found that their northwest-striking seismo-lineaments correlated spatially with the causative fault. We concluded that SLAM could have been used as soon as these mechanism solutions were available to help direct the search for the trace of the causative fault and possible rupture-related damage. We then considered whether the seismogenic fault could have been identified using SLAM prior to the 24 August event, based on the focal mechanisms of smaller prior earthquakes reported by the NCEDC or ISC (http://www.isc.ac.uk). Seismo-lineaments from three M~3.5 events from 1990 and 2012, located in the Vallejo-Crockett area, correlate spatially with the Napa County Airport strand of the West Napa fault and extend along strike toward the Browns Valley strand (Bryant, 2000, 1982). Hence, we might have used focal mechanisms from smaller earthquakes to establish that the West Napa fault is likely seismogenic prior to the South Napa earthquake. Early recognition that a fault with a mapped ground-surface trace is seismogenic, based on smaller earthquakes

75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-19

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards... is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of...

a Variant of Lsd-Slam Capable of Processing High-Speed Low-Framerate Monocular Datasets

NASA Astrophysics Data System (ADS)

Schmid, S.; Fritsch, D.

2017-11-01

We develop a new variant of LSD-SLAM, called C-LSD-SLAM, which is capable of performing monocular tracking and mapping in high-speed low-framerate situations such as those of the KITTI datasets. The methods used here are robust against the influence of erronously triangulated points near the epipolar direction, which otherwise causes tracking divergence.

Network simulation using the simulation language for alternate modeling (SLAM 2)

NASA Technical Reports Server (NTRS)

Shen, S.; Morris, D. W.

1983-01-01

The simulation language for alternate modeling (SLAM 2) is a general purpose language that combines network, discrete event, and continuous modeling capabilities in a single language system. The efficacy of the system's network modeling is examined and discussed. Examples are given of the symbolism that is used, and an example problem and model are derived. The results are discussed in terms of the ease of programming, special features, and system limitations. The system offers many features which allow rapid model development and provides an informative standardized output. The system also has limitations which may cause undetected errors and misleading reports unless the user is aware of these programming characteristics.

48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

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-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...

48 CFR 52.230-2 - Cost Accounting Standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause: Cost Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the...

Standardizing an End-to-end Accounting Service

NASA Technical Reports Server (NTRS)

Greenberg, Edward; Kazz, Greg

2006-01-01

Currently there are no space system standards available for space agencies to accomplish end-to-end accounting. Such a standard does not exist for spacecraft operations nor for tracing the relationship between the mission planning activities, the command sequences designed to perform those activities, the commands formulated to initiate those activities and the mission data and specifically the mission data products created by those activities. In order for space agencies to cross-support one another for data accountability/data tracing and for inter agency spacecraft to interoperate with each other, an international CCSDS standard for end-to-end data accountability/tracing needs to be developed. We will first describe the end-to-end accounting service model and functionality that supports the service. This model will describe how science plans that are ultimately transformed into commands can be associated with the telemetry products generated as a result of their execution. Moreover, the interaction between end-to-end accounting and service management will be explored. Finally, we will show how the standard end-to-end accounting service can be applied to a real life flight project i.e., the Mars Reconnaissance Orbiter project.

48 CFR 30.102 - Cost Accounting Standards Board publication.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...

Map generation in unknown environments by AUKF-SLAM using line segment-type and point-type landmarks

NASA Astrophysics Data System (ADS)

Nishihta, Sho; Maeyama, Shoichi; Watanebe, Keigo

2018-02-01

Recently, autonomous mobile robots that collect information at disaster sites are being developed. Since it is difficult to obtain maps in advance in disaster sites, the robots being capable of autonomous movement under unknown environments are required. For this objective, the robots have to build maps, as well as the estimation of self-location. This is called a SLAM problem. In particular, AUKF-SLAM which uses corners in the environment as point-type landmarks has been developed as a solution method so far. However, when the robots move in an environment like a corridor consisting of few point-type features, the accuracy of self-location estimated by the landmark is decreased and it causes some distortions in the map. In this research, we propose AUKF-SLAM which uses walls in the environment as a line segment-type landmark. We demonstrate that the robot can generate maps in unknown environment by AUKF-SLAM, using line segment-type and point-type landmarks.

Evaluating Continuous-Time Slam Using a Predefined Trajectory Provided by a Robotic Arm

NASA Astrophysics Data System (ADS)

Koch, B.; Leblebici, R.; Martell, A.; Jörissen, S.; Schilling, K.; Nüchter, A.

2017-09-01

Recently published approaches to SLAM algorithms process laser sensor measurements and output a map as a point cloud of the environment. Often the actual precision of the map remains unclear, since SLAMalgorithms apply local improvements to the resulting map. Unfortunately, it is not trivial to compare the performance of SLAMalgorithms objectively, especially without an accurate ground truth. This paper presents a novel benchmarking technique that allows to compare a precise map generated with an accurate ground truth trajectory to a map with a manipulated trajectory which was distorted by different forms of noise. The accurate ground truth is acquired by mounting a laser scanner on an industrial robotic arm. The robotic arm is moved on a predefined path while the position and orientation of the end-effector tool are monitored. During this process the 2D profile measurements of the laser scanner are recorded in six degrees of freedom and afterwards used to generate a precise point cloud of the test environment. For benchmarking, an offline continuous-time SLAM algorithm is subsequently applied to remove the inserted distortions. Finally, it is shown that the manipulated point cloud is reversible to its previous state and is slightly improved compared to the original version, since small errors that came into account by imprecise assumptions, sensor noise and calibration errors are removed as well.

14 CFR 1274.919 - Cost principles and accounting standards.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... Recipient (See clause entitled “Resource Sharing Requirements”) shall be governed by the FAR cost principles...

Adaptive Monocular Visual-Inertial SLAM for Real-Time Augmented Reality Applications in Mobile Devices.

PubMed

Piao, Jin-Chun; Kim, Shin-Dug

2017-11-07

Simultaneous localization and mapping (SLAM) is emerging as a prominent issue in computer vision and next-generation core technology for robots, autonomous navigation and augmented reality. In augmented reality applications, fast camera pose estimation and true scale are important. In this paper, we present an adaptive monocular visual-inertial SLAM method for real-time augmented reality applications in mobile devices. First, the SLAM system is implemented based on the visual-inertial odometry method that combines data from a mobile device camera and inertial measurement unit sensor. Second, we present an optical-flow-based fast visual odometry method for real-time camera pose estimation. Finally, an adaptive monocular visual-inertial SLAM is implemented by presenting an adaptive execution module that dynamically selects visual-inertial odometry or optical-flow-based fast visual odometry. Experimental results show that the average translation root-mean-square error of keyframe trajectory is approximately 0.0617 m with the EuRoC dataset. The average tracking time is reduced by 7.8%, 12.9%, and 18.8% when different level-set adaptive policies are applied. Moreover, we conducted experiments with real mobile device sensors, and the results demonstrate the effectiveness of performance improvement using the proposed method.

Adaptive Monocular Visual–Inertial SLAM for Real-Time Augmented Reality Applications in Mobile Devices

PubMed Central

Piao, Jin-Chun; Kim, Shin-Dug

2017-01-01

Simultaneous localization and mapping (SLAM) is emerging as a prominent issue in computer vision and next-generation core technology for robots, autonomous navigation and augmented reality. In augmented reality applications, fast camera pose estimation and true scale are important. In this paper, we present an adaptive monocular visual–inertial SLAM method for real-time augmented reality applications in mobile devices. First, the SLAM system is implemented based on the visual–inertial odometry method that combines data from a mobile device camera and inertial measurement unit sensor. Second, we present an optical-flow-based fast visual odometry method for real-time camera pose estimation. Finally, an adaptive monocular visual–inertial SLAM is implemented by presenting an adaptive execution module that dynamically selects visual–inertial odometry or optical-flow-based fast visual odometry. Experimental results show that the average translation root-mean-square error of keyframe trajectory is approximately 0.0617 m with the EuRoC dataset. The average tracking time is reduced by 7.8%, 12.9%, and 18.8% when different level-set adaptive policies are applied. Moreover, we conducted experiments with real mobile device sensors, and the results demonstrate the effectiveness of performance improvement using the proposed method. PMID:29112143

A Multi-Sensorial Simultaneous Localization and Mapping (SLAM) System for Low-Cost Micro Aerial Vehicles in GPS-Denied Environments

PubMed Central

López, Elena; García, Sergio; Barea, Rafael; Bergasa, Luis M.; Molinos, Eduardo J.; Arroyo, Roberto; Romera, Eduardo; Pardo, Samuel

2017-01-01

One of the main challenges of aerial robots navigation in indoor or GPS-denied environments is position estimation using only the available onboard sensors. This paper presents a Simultaneous Localization and Mapping (SLAM) system that remotely calculates the pose and environment map of different low-cost commercial aerial platforms, whose onboard computing capacity is usually limited. The proposed system adapts to the sensory configuration of the aerial robot, by integrating different state-of-the art SLAM methods based on vision, laser and/or inertial measurements using an Extended Kalman Filter (EKF). To do this, a minimum onboard sensory configuration is supposed, consisting of a monocular camera, an Inertial Measurement Unit (IMU) and an altimeter. It allows to improve the results of well-known monocular visual SLAM methods (LSD-SLAM and ORB-SLAM are tested and compared in this work) by solving scale ambiguity and providing additional information to the EKF. When payload and computational capabilities permit, a 2D laser sensor can be easily incorporated to the SLAM system, obtaining a local 2.5D map and a footprint estimation of the robot position that improves the 6D pose estimation through the EKF. We present some experimental results with two different commercial platforms, and validate the system by applying it to their position control. PMID:28397758

Severe Psychosis, Drug Dependence, and Hepatitis C Related to Slamming Mephedrone

PubMed Central

Rodríguez-Salgado, Beatriz; Sánchez-Mateos, Daniel

2016-01-01

Background. Synthetic cathinones (SCs), also known as “bath salts,” are β-ketone amphetamine compounds derived from cathinone, a psychoactive substance found in Catha edulis. Mephedrone is the most representative SC. Slamming is the term used for the intravenous injection of these substances in the context of chemsex parties, in order to enhance sex experiences. Using IV mephedrone may lead to diverse medical and psychiatric complications like psychosis, aggressive behavior, and suicide ideation. Case. We report the case of a 25-year-old man admitted into a psychiatric unit, presenting with psychotic symptoms after slamming mephedrone almost every weekend for the last 4 months. He presents paranoid delusions, intense anxiety, and visual and kinesthetic hallucinations. He also shows intense craving, compulsive drug use, general malaise, and weakness. After four weeks of admission and antipsychotic treatment, delusions completely disappear. The patient is reinfected with hepatitis C. Discussion. Psychiatric and medical conditions related to chemsex and slamming have been reported in several European cities, but not in Spain. Psychotic symptoms have been associated with mephedrone and other SCs' consumption, with the IV route being prone to produce more severe symptomatology and addictive conducts. In the case we report, paranoid psychosis, addiction, and medical complications are described. PMID:27247820

Government Accounting Standards: Past, Present and Future.

ERIC Educational Resources Information Center

Harmer, W. Gary

1993-01-01

States that government accounting is the product of mixing together budget-oriented and accounting-oriented voices. Presents a history of governmental accounting including the groups involved. An organization chart describes the current standard-setting structure. Accomplishments that improve reporting operations results are listed. (MLF)

Standards, Accountability, and School Reform: Perils and Pitfalls.

ERIC Educational Resources Information Center

Sheldon, Kennon M.; Biddle, Bruce J.

1998-01-01

Examines current debates about educational standards, accountability, and school reform from the perspective of Deci and Ryan's Self-Determination Theory. Research reveals various perils associated with rigid standards, narrow accountability, and tangible sanctions that can debase student and teacher motivation and performance. Alternative…

Standards-Based Accountability Systems. Policy Brief.

ERIC Educational Resources Information Center

Stapleman, Jan

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

Accounting Standards: What Do They Mean?

ERIC Educational Resources Information Center

Farley, Jerry B.

1992-01-01

Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

Developing a New Standard for Governmental Accounting.

ERIC Educational Resources Information Center

Hoffman, Clifford W.

1987-01-01

The Government Accounting Standards Board's current Measurement Focus and Basis of Accounting Project has identified alternatives in financial resources accounting that will reduce the opportunity for political, budgetary, or other pressures to allow school districts to shift the burden of providing current-year's services to future-year's…

Procurement Contracting Officer’s Guide to Cost Accounting Standards,

DTIC Science & Technology

1977-09-01

ACCESSION MO r P.R0CUR2K2NT CONTRACTING ^FFICDR’S %UID2 TO COST ACCOUNTING STANDARDS. .-IB’ i 4fiSj irPBVPWra ONOANIZATION NAME MB AOONESS...discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology...20. Abstract (continued) the tasks that Cost Accounting Standards have placed on the procurement officer. 3y understanding these tasks the

48 CFR 52.230-6 - Administration of Cost Accounting Standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering the Cost Accounting Standards (CAS) requirements under this contract, the Contractor shall take the...

48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

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... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard...

FASB issues new accounting standards for business combinations.

PubMed

Heuer, Christian; Travers, Mary Ann K

2010-06-01

Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.

Behavior Analysis of Novel Wearable Indoor Mapping System Based on 3D-SLAM

PubMed Central

Dorado, Iago; Gesto, Manuel; Arias, Pedro; Lorenzo, Henrique

2018-01-01

This paper presents a Wearable Prototype for indoor mapping developed by the University of Vigo. The system is based on a Velodyne LiDAR, acquiring points with 16 rays for a simplistic or low-density 3D representation of reality. With this, a Simultaneous Localization and Mapping (3D-SLAM) method is developed for the mapping and generation of 3D point clouds of scenarios deprived from GNSS signal. The quality of the system presented is validated through the comparison with a commercial indoor mapping system, Zeb-Revo, from the company GeoSLAM and with a terrestrial LiDAR, Faro Focus3D X330. The first is considered as a relative reference with other mobile systems and is chosen due to its use of the same principle for mapping: SLAM techniques based on Robot Operating System (ROS), while the second is taken as ground-truth for the determination of the final accuracy of the system regarding reality. Results show that the accuracy of the system is mainly determined by the accuracy of the sensor, with little increment in the error introduced by the mapping algorithm. PMID:29498715

Behavior Analysis of Novel Wearable Indoor Mapping System Based on 3D-SLAM.

PubMed

Lagüela, Susana; Dorado, Iago; Gesto, Manuel; Arias, Pedro; González-Aguilera, Diego; Lorenzo, Henrique

2018-03-02

This paper presents a Wearable Prototype for indoor mapping developed by the University of Vigo. The system is based on a Velodyne LiDAR, acquiring points with 16 rays for a simplistic or low-density 3D representation of reality. With this, a Simultaneous Localization and Mapping (3D-SLAM) method is developed for the mapping and generation of 3D point clouds of scenarios deprived from GNSS signal. The quality of the system presented is validated through the comparison with a commercial indoor mapping system, Zeb-Revo, from the company GeoSLAM and with a terrestrial LiDAR, Faro Focus 3D X330. The first is considered as a relative reference with other mobile systems and is chosen due to its use of the same principle for mapping: SLAM techniques based on Robot Operating System (ROS), while the second is taken as ground-truth for the determination of the final accuracy of the system regarding reality. Results show that the accuracy of the system is mainly determined by the accuracy of the sensor, with little increment in the error introduced by the mapping algorithm.

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Code of Federal Regulations, 2010 CFR

2010-10-01

... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Code of Federal Regulations, 2011 CFR

2011-10-01

... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

SLAM examination of solar cells and solar cell welds. [Scanning Laser Acoustic Microscope

NASA Technical Reports Server (NTRS)

Stella, P. M.; Vorres, C. L.; Yuhas, D. E.

1981-01-01

The scanning laser acoustic microscope (SLAM) has been evaluated for non-destructive examination of solar cells and interconnector bonds. Using this technique, it is possible to view through materials in order to reveal regions of discontinuity such as microcracks and voids. Of particular interest is the ability to evaluate, in a unique manner, the bonds produced by parallel gap welding. It is possible to not only determine the area and geometry of the bond between the tab and cell, but also to reveal any microcracks incurred during the welding. By correlating the SLAM results with conventional techniques of weld evaluation a more confident weld parameter optimization can be obtained.

Cost Accounting Standards: An Overview of Compliance with These Complex Standards.

ERIC Educational Resources Information Center

Bruce, Janet D.

1993-01-01

A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

Validation of Underwater Sensor Package Using Feature Based SLAM

PubMed Central

Cain, Christopher; Leonessa, Alexander

2016-01-01

Robotic vehicles working in new, unexplored environments must be able to locate themselves in the environment while constructing a picture of the objects in the environment that could act as obstacles that would prevent the vehicles from completing their desired tasks. In enclosed environments, underwater range sensors based off of acoustics suffer performance issues due to reflections. Additionally, their relatively high cost make them less than ideal for usage on low cost vehicles designed to be used underwater. In this paper we propose a sensor package composed of a downward facing camera, which is used to perform feature tracking based visual odometry, and a custom vision-based two dimensional rangefinder that can be used on low cost underwater unmanned vehicles. In order to examine the performance of this sensor package in a SLAM framework, experimental tests are performed using an unmanned ground vehicle and two feature based SLAM algorithms, the extended Kalman filter based approach and the Rao-Blackwellized, particle filter based approach, to validate the sensor package. PMID:26999142

48 CFR 30.102 - Cost Accounting Standards Board publication.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting Standards Board publication. 30.102 Section 30.102 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost...

47 CFR 32.16 - Changes in accounting standards.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...

47 CFR 32.16 - Changes in accounting standards.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...

47 CFR 32.16 - Changes in accounting standards.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...

Layout Slam with Model Based Loop Closure for 3d Indoor Corridor Reconstruction

NASA Astrophysics Data System (ADS)

Baligh Jahromi, A.; Sohn, G.; Jung, J.; Shahbazi, M.; Kang, J.

2018-05-01

In this paper, we extend a recently proposed visual Simultaneous Localization and Mapping (SLAM) techniques, known as Layout SLAM, to make it robust against error accumulations, abrupt changes of camera orientation and miss-association of newly visited parts of the scene to the previously visited landmarks. To do so, we present a novel technique of loop closing based on layout model matching; i.e., both model information (topology and geometry of reconstructed models) and image information (photometric features) are used to address a loop-closure detection. The advantages of using the layout-related information in the proposed loop-closing technique are twofold. First, it imposes a metric constraint on the global map consistency and, thus, adjusts the mapping scale drifts. Second, it can reduce matching ambiguity in the context of indoor corridors, where the scene is homogenously textured and extracting sufficient amount of distinguishable point features is a challenging task. To test the impact of the proposed technique on the performance of Layout SLAM, we have performed the experiments on wide-angle videos captured by a handheld camera. This dataset was collected from the indoor corridors of a building at York University. The obtained results demonstrate that the proposed method successfully detects the instances of loops while producing very limited trajectory errors.

48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Provisions and Clauses 52.230-1 Cost Accounting Standards Notices and Certification. As prescribed in 30.201-3, insert the following provisions: Cost Accounting Standards Notices and Certification (OCT 2008...

Monkey CV1 cell line expressing the sheep-goat SLAM protein: a highly sensitive cell line for the isolation of peste des petits ruminants virus from pathological specimens.

PubMed

Adombi, Caroline Mélanie; Lelenta, Mamadou; Lamien, Charles Euloge; Shamaki, David; Koffi, Yao Mathurin; Traoré, Abdallah; Silber, Roland; Couacy-Hymann, Emmanuel; Bodjo, Sanne Charles; Djaman, Joseph A; Luckins, Antony George; Diallo, Adama

2011-05-01

Peste des petits ruminants (PPR) is an important economically transboundary disease of sheep and goats caused by a virus which belongs to the genus Morbillivirus. This genus, in the family Paramyxoviridae, also includes the measles virus (MV), canine distemper virus (CDV), rinderpest virus (RPV), and marine mammal viruses. One of the main features of these viruses is the severe transient lymphopaenia and immunosuppression they induce in their respective hosts, thereby favouring secondary bacterial and parasitic infections. This lymphopaenia is probably accounted for by the fact that lymphoid cells are the main targets of the morbilliviruses. In early 2000, it was demonstrated that a transmembrane glycoprotein of the immunoglobulin superfamily which is present on the surface of lymphoid cells, the signalling lymphocyte activation molecule (SLAM), is used as cellular receptor by MV, CDV and RPV. Wild-type strains of these viruses can be isolated and propagated efficiently in non-lymphoid cells expressing this protein. The present study has demonstrated that monkey CV1 cells expressing goat SLAM are also highly efficient for isolating PPRV from pathological samples. This finding suggests that SLAM, as is in the case for MV, CDV and RPV, is also a receptor for PPRV. Copyright © 2011 Elsevier B.V. All rights reserved.

75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-10

...), invites public comments concerning the harmonization of Cost Accounting Standards 412 and 413 with the... cost that is based on currently accrued benefits that have been valued using corporate bond rates... that avoid undue cost or contribution volatility. The Board agrees with the public comments that since...

Slam Poetry: An Artistic Resistance toward Identity, Agency, and Activism

ERIC Educational Resources Information Center

Muhammad, Gholnecsar; Gonzalez, Lee

2016-01-01

In this essay, the authors present experiences as writers (poets), thinkers, and activists to explicate the literary genre of slam poetry and its affordances as an artistic resistance toward the end of identity, agency, and activism. These areas of development are critical for youth because they are beginning to be navigated and established during…

Illinois Occupational Skill Standards: Accounting Services Cluster.

ERIC Educational Resources Information Center

Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…

78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-08

... Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards...: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting..., Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: [email protected

77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-19

...; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD), General... collection requirement concerning cost accounting standards administration. Public comments are particularly... Information Collection 9000- 0129, Cost Accounting Standards Administration by any of the following methods...

77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-03

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 42 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 42...

77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-07

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 43...

78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-14

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 44...

77 FR 27550 - Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-10

...] RIN 9000-AM25 Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold AGENCY... Federal Acquisition Regulation (FAR) to revise the threshold for applicability of cost accounting standards in order to implement a recent rule of the Cost Accounting Standards Board and statutory...

Cooperative Monocular-Based SLAM for Multi-UAV Systems in GPS-Denied Environments.

PubMed

Trujillo, Juan-Carlos; Munguia, Rodrigo; Guerra, Edmundo; Grau, Antoni

2018-04-26

This work presents a cooperative monocular-based SLAM approach for multi-UAV systems that can operate in GPS-denied environments. The main contribution of the work is to show that, using visual information obtained from monocular cameras mounted onboard aerial vehicles flying in formation, the observability properties of the whole system are improved. This fact is especially notorious when compared with other related visual SLAM configurations. In order to improve the observability properties, some measurements of the relative distance between the UAVs are included in the system. These relative distances are also obtained from visual information. The proposed approach is theoretically validated by means of a nonlinear observability analysis. Furthermore, an extensive set of computer simulations is presented in order to validate the proposed approach. The numerical simulation results show that the proposed system is able to provide a good position and orientation estimation of the aerial vehicles flying in formation.

What's New: Update on GASB and Accounting Standards.

ERIC Educational Resources Information Center

Marrone, Robert S.; Scharle, Robert E.

1996-01-01

Updates the Governmental Accounting Standards Board (GASB) statements, which pronounce upon and provide guidance in accounting and financial reporting for state and local governmental entities. Describes the development of GASB's governmental finance-reporting model project and identifies five components of internal control. One figure and two…

48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System... cost accounting standards. As prescribed in 970.3270(a)(5), insert the following clause: Liability With Respect to Cost Accounting Standards (DEC 2000) (a) The Contractor is not liable to the Government for...

NASA Sees Winter Storm Slamming Eastern United States

NASA Image and Video Library

2017-12-08

NASA satellite imagery captured the size of the massive winter storm that continued to pummel the U.S. East Coast early on January 23, 2016. This visible image of the major winter storm was taken from NOAA's GOES-East satellite on Saturday, January 23, 2016 at 1437 UTC (9:37 a.m. EST) as the Baltimore/Washington corridor was under a blizzard warning. Read more: go.nasa.gov/1RFv70u Credits: NASA/NOAA GOES Project NASA Sees Winter Storm Slamming Eastern United States

Standards-Based Accountability in South Africa

ERIC Educational Resources Information Center

Taylor, Nick

2009-01-01

The implementation of standards-based accountability (SBA) interventions aimed at improving school performance often focuses on the testing component, at the expense of capacity building. This was the case in South Africa when a SBA programme was instituted by government in 2000, which was accompanied by substantial rises in senior certificate…

Deciphering complex dynamics of water counteraction around secondary structural elements of allosteric protein complex: Case study of SAP-SLAM system in signal transduction cascade

NASA Astrophysics Data System (ADS)

Samanta, Sudipta; Mukherjee, Sanchita

2018-01-01

The first hydration shell of a protein exhibits heterogeneous behavior owing to several attributes, majorly local polarity and structural flexibility as revealed by solvation dynamics of secondary structural elements. We attempt to recognize the change in complex water counteraction generated due to substantial alteration in flexibility during protein complex formation. The investigation is carried out with the signaling lymphocytic activation molecule (SLAM) family of receptors, expressed by an array of immune cells, and interacting with SLAM-associated protein (SAP), composed of one SH2 domain. All atom molecular dynamics simulations are employed to the aqueous solutions of free SAP and SLAM-peptide bound SAP. We observed that water dynamics around different secondary structural elements became highly affected as well as nicely correlated with the SLAM-peptide induced change in structural rigidity obtained by thermodynamic quantification. A few instances of contradictory dynamic features of water to the change in structural flexibility are explained by means of occluded polar residues by the peptide. For βD, EFloop, and BGloop, both structural flexibility and solvent accessibility of the residues confirm the obvious contribution. Most importantly, we have quantified enhanced restriction in water dynamics around the second Fyn-binding site of the SAP due to SAP-SLAM complexation, even prior to the presence of Fyn. This observation leads to a novel argument that SLAM induced more restricted water molecules could offer more water entropic contribution during the subsequent Fyn binding and provide enhanced stability to the SAP-Fyn complex in the signaling cascade. Finally, SLAM induced water counteraction around the second binding site of the SAP sheds light on the allosteric property of the SAP, which becomes an integral part of the underlying signal transduction mechanism.

Deciphering complex dynamics of water counteraction around secondary structural elements of allosteric protein complex: Case study of SAP-SLAM system in signal transduction cascade.

PubMed

Samanta, Sudipta; Mukherjee, Sanchita

2018-01-28

The first hydration shell of a protein exhibits heterogeneous behavior owing to several attributes, majorly local polarity and structural flexibility as revealed by solvation dynamics of secondary structural elements. We attempt to recognize the change in complex water counteraction generated due to substantial alteration in flexibility during protein complex formation. The investigation is carried out with the signaling lymphocytic activation molecule (SLAM) family of receptors, expressed by an array of immune cells, and interacting with SLAM-associated protein (SAP), composed of one SH2 domain. All atom molecular dynamics simulations are employed to the aqueous solutions of free SAP and SLAM-peptide bound SAP. We observed that water dynamics around different secondary structural elements became highly affected as well as nicely correlated with the SLAM-peptide induced change in structural rigidity obtained by thermodynamic quantification. A few instances of contradictory dynamic features of water to the change in structural flexibility are explained by means of occluded polar residues by the peptide. For βD, EFloop, and BGloop, both structural flexibility and solvent accessibility of the residues confirm the obvious contribution. Most importantly, we have quantified enhanced restriction in water dynamics around the second Fyn-binding site of the SAP due to SAP-SLAM complexation, even prior to the presence of Fyn. This observation leads to a novel argument that SLAM induced more restricted water molecules could offer more water entropic contribution during the subsequent Fyn binding and provide enhanced stability to the SAP-Fyn complex in the signaling cascade. Finally, SLAM induced water counteraction around the second binding site of the SAP sheds light on the allosteric property of the SAP, which becomes an integral part of the underlying signal transduction mechanism.

a Mapping Method of Slam Based on Look up Table

NASA Astrophysics Data System (ADS)

Wang, Z.; Li, J.; Wang, A.; Wang, J.

2017-09-01

In the last years several V-SLAM(Visual Simultaneous Localization and Mapping) approaches have appeared showing impressive reconstructions of the world. However these maps are built with far more than the required information. This limitation comes from the whole process of each key-frame. In this paper we present for the first time a mapping method based on the LOOK UP TABLE(LUT) for visual SLAM that can improve the mapping effectively. As this method relies on extracting features in each cell divided from image, it can get the pose of camera that is more representative of the whole key-frame. The tracking direction of key-frames is obtained by counting the number of parallax directions of feature points. LUT stored all mapping needs the number of cell corresponding to the tracking direction which can reduce the redundant information in the key-frame, and is more efficient to mapping. The result shows that a better map with less noise is build using less than one-third of the time. We believe that the capacity of LUT efficiently building maps makes it a good choice for the community to investigate in the scene reconstruction problems.

Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

ERIC Educational Resources Information Center

Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

2014-01-01

Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

An Indoor Slam Method Based on Kinect and Multi-Feature Extended Information Filter

NASA Astrophysics Data System (ADS)

Chang, M.; Kang, Z.

2017-09-01

Based on the frame of ORB-SLAM in this paper the transformation parameters between adjacent Kinect image frames are computed using ORB keypoints, from which priori information matrix and information vector are calculated. The motion update of multi-feature extended information filter is then realized. According to the point cloud data formed by depth image, ICP algorithm was used to extract the point features of the point cloud data in the scene and built an observation model while calculating a-posteriori information matrix and information vector, and weakening the influences caused by the error accumulation in the positioning process. Furthermore, this paper applied ORB-SLAM frame to realize autonomous positioning in real time in interior unknown environment. In the end, Lidar was used to get data in the scene in order to estimate positioning accuracy put forward in this paper.

Multiple Integrated Navigation Sensors for Improved Occupancy Grid FastSLAM

DTIC Science & Technology

2011-03-01

to the Faculty Department of Electrical and Computer Engineering Graduate School of Engineering and Management Air Force Institute of Technology Air...autonomous vehicle exploration with applications to search and rescue. To current knowledge , this research presents the first SLAM solution to...solution is a key component of an autonomous vehicle, especially one whose mission involves gaining knowledge of unknown areas. It provides the ability

Standard setting: the crucial issues. A case study of accounting & auditing.

PubMed

Nowakowski, J R

1982-01-01

A study of standard-setting efforts in accounting and auditing is reported. The study reveals four major areas of concern in a professional standard-setting effort: (1) issues related to the rationale for setting standards, (2) issues related to the standard-setting board and its support structure, (3) issues related to the content of standards and rules for generating them, and (4) issues that deal with how standards are put to use. Principles derived from the study of accounting and auditing are provided to illuminate and assess standard-setting efforts in evaluation.

Standards, Testing, and Accountability: Misguided Intentions

ERIC Educational Resources Information Center

Alexander, James

2011-01-01

There are many factors affecting student achievement. It is misguided and a waste of time and effort to pursue the failed policies of more standards, tests, and accountability. The primary problems relative to student achievement are mainly societal. Rather than more failed policies, what our nation needs is a discussion about national values,…

FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

PubMed

Reinstein, A; Bayou, M E

1994-10-01

The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 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 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

LERC-SLAM - THE NASA LEWIS RESEARCH CENTER SATELLITE LINK ATTENUATION MODEL PROGRAM (MACINTOSH VERSION)

NASA Technical Reports Server (NTRS)

Manning, R. M.

1994-01-01

The frequency and intensity of rain attenuation affecting the communication between a satellite and an earth terminal is an important consideration in planning satellite links. The NASA Lewis Research Center Satellite Link Attenuation Model Program (LeRC-SLAM) provides a static and dynamic statistical assessment of the impact of rain attenuation on a communications link established between an earth terminal and a geosynchronous satellite. The program is designed for use in the specification, design and assessment of satellite links for any terminal location in the continental United States. The basis for LeRC-SLAM is the ACTS Rain Attenuation Prediction Model, which uses a log-normal cumulative probability distribution to describe the random process of rain attenuation on satellite links. The derivation of the statistics for the rainrate process at the specified terminal location relies on long term rainfall records compiled by the U.S. Weather Service during time periods of up to 55 years in length. The theory of extreme value statistics is also utilized. The user provides 1) the longitudinal position of the satellite in geosynchronous orbit, 2) the geographical position of the earth terminal in terms of latitude and longitude, 3) the height above sea level of the terminal site, 4) the yearly average rainfall at the terminal site, and 5) the operating frequency of the communications link (within 1 to 1000 GHz, inclusive). Based on the yearly average rainfall at the terminal location, LeRC-SLAM calculates the relevant rain statistics for the site using an internal data base. The program then generates rain attenuation data for the satellite link. This data includes a description of the static (i.e., yearly) attenuation process, an evaluation of the cumulative probability distribution for attenuation effects, and an evaluation of the probability of fades below selected fade depths. In addition, LeRC-SLAM calculates the elevation and azimuth angles of the terminal

The 2007 National Federation of the Blind Youth Slam: Making Astronomy Accessible to Students Who are Blind

NASA Astrophysics Data System (ADS)

Grice, Noreen A.

2008-05-01

In the summer of 2007, nearly two hundred blind and visually impaired high school students participated in a weeklong enrichment program at Johns Hopkins University called the National Federation of the Blind Youth Slam. They spent four days participating in hands-on science and engineering classes and exploring careers previously thought inaccessible to those without sight. The students were separated into "tracks” with each group focusing on a different field. Want to know what happened in the astronomy track? Come by this paper and see examples of accessible astronomy activities, including accessible star parties, from the Youth Slam!

5 CFR 950.203 - Public accountability standards.

Code of Federal Regulations, 2012 CFR

2012-01-01

... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

5 CFR 950.203 - Public accountability standards.

Code of Federal Regulations, 2014 CFR

2014-01-01

... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

5 CFR 950.203 - Public accountability standards.

Code of Federal Regulations, 2013 CFR

2013-01-01

... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

5 CFR 950.203 - Public accountability standards.

Code of Federal Regulations, 2011 CFR

2011-01-01

... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE...

76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-26

... Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION... Accounting Standards (CAS) Board, is providing public notification of the decision to discontinue the...

Grand slam on cancer.

PubMed

Gartrell, Nanette

2014-01-01

A winner of 59 Grand Slam championships including a record 9 Wimbledon singles titles, Martina Navratilova is the most successful woman tennis player of the modern era. Martina was inducted into the International Tennis Hall of Fame, named "Tour Player of the Year" seven times by the Women's Tennis Association, declared "Female Athlete of the Year" by the Associated Press, and ranked one of the "Top Forty Athletes of All-Time" by Sports Illustrated. Equally accomplished off the court, Martina is an author, philanthropist, TV commentator, and activist who has dedicated her life to educating people about prejudice and stereotypes. After coming out as a lesbian in 1981, Martina became a tireless advocate of equal rights for lesbian, gay, bisexual, and transgender (LGBT) people, and she has contributed generously to the LGBT community. Martina is the author of seven books, including most recently Shape Your Self: My 6-Step Diet and Fitness Plan to Achieve the Best Shape of your Life, an inspiring guide to healthy living and personal fitness. Martina was diagnosed with breast cancer in 2010.

Cohort profile of the South London and Maudsley NHS Foundation Trust Biomedical Research Centre (SLaM BRC) Case Register: current status and recent enhancement of an Electronic Mental Health Record-derived data resource.

PubMed

Perera, Gayan; Broadbent, Matthew; Callard, Felicity; Chang, Chin-Kuo; Downs, Johnny; Dutta, Rina; Fernandes, Andrea; Hayes, Richard D; Henderson, Max; Jackson, Richard; Jewell, Amelia; Kadra, Giouliana; Little, Ryan; Pritchard, Megan; Shetty, Hitesh; Tulloch, Alex; Stewart, Robert

2016-03-01

The South London and Maudsley National Health Service (NHS) Foundation Trust Biomedical Research Centre (SLaM BRC) Case Register and its Clinical Record Interactive Search (CRIS) application were developed in 2008, generating a research repository of real-time, anonymised, structured and open-text data derived from the electronic health record system used by SLaM, a large mental healthcare provider in southeast London. In this paper, we update this register's descriptive data, and describe the substantial expansion and extension of the data resource since its original development. Descriptive data were generated from the SLaM BRC Case Register on 31 December 2014. Currently, there are over 250,000 patient records accessed through CRIS. Since 2008, the most significant developments in the SLaM BRC Case Register have been the introduction of natural language processing to extract structured data from open-text fields, linkages to external sources of data, and the addition of a parallel relational database (Structured Query Language) output. Natural language processing applications to date have brought in new and hitherto inaccessible data on cognitive function, education, social care receipt, smoking, diagnostic statements and pharmacotherapy. In addition, through external data linkages, large volumes of supplementary information have been accessed on mortality, hospital attendances and cancer registrations. Coupled with robust data security and governance structures, electronic health records provide potentially transformative information on mental disorders and outcomes in routine clinical care. The SLaM BRC Case Register continues to grow as a database, with approximately 20,000 new cases added each year, in addition to extension of follow-up for existing cases. Data linkages and natural language processing present important opportunities to enhance this type of research resource further, achieving both volume and depth of data. However, research projects still

SLAMM: Visual monocular SLAM with continuous mapping using multiple maps

PubMed Central

Md. Sabri, Aznul Qalid; Loo, Chu Kiong; Mansoor, Ali Mohammed

2018-01-01

This paper presents the concept of Simultaneous Localization and Multi-Mapping (SLAMM). It is a system that ensures continuous mapping and information preservation despite failures in tracking due to corrupted frames or sensor’s malfunction; making it suitable for real-world applications. It works with single or multiple robots. In a single robot scenario the algorithm generates a new map at the time of tracking failure, and later it merges maps at the event of loop closure. Similarly, maps generated from multiple robots are merged without prior knowledge of their relative poses; which makes this algorithm flexible. The system works in real time at frame-rate speed. The proposed approach was tested on the KITTI and TUM RGB-D public datasets and it showed superior results compared to the state-of-the-arts in calibrated visual monocular keyframe-based SLAM. The mean tracking time is around 22 milliseconds. The initialization is twice as fast as it is in ORB-SLAM, and the retrieved map can reach up to 90 percent more in terms of information preservation depending on tracking loss and loop closure events. For the benefit of the community, the source code along with a framework to be run with Bebop drone are made available at https://github.com/hdaoud/ORBSLAMM. PMID:29702697

Resting lymphocyte transduction with measles virus glycoprotein pseudotyped lentiviral vectors relies on CD46 and SLAM

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

Zhou Qi; Schneider, Irene C.; Gallet, Manuela

2011-05-10

The measles virus (MV) glycoproteins hemagglutinin (H) and fusion (F) were recently shown to mediate transduction of resting lymphocytes by lentiviral vectors. MV vaccine strains use CD46 or signaling lymphocyte activation molecule (SLAM) as receptor for cell entry. A panel of H protein mutants derived from vaccine strain or wild-type MVs that lost or gained CD46 or SLAM receptor usage were investigated for their ability to mediate gene transfer into unstimulated T lymphocytes. The results demonstrate that CD46 is sufficient for efficient vector particle association with unstimulated lymphocytes. For stable gene transfer into these cells, however, both MV receptors weremore » found to be essential.« less

48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless the...

Cooperative Monocular-Based SLAM for Multi-UAV Systems in GPS-Denied Environments †

PubMed Central

Guerra, Edmundo

2018-01-01

This work presents a cooperative monocular-based SLAM approach for multi-UAV systems that can operate in GPS-denied environments. The main contribution of the work is to show that, using visual information obtained from monocular cameras mounted onboard aerial vehicles flying in formation, the observability properties of the whole system are improved. This fact is especially notorious when compared with other related visual SLAM configurations. In order to improve the observability properties, some measurements of the relative distance between the UAVs are included in the system. These relative distances are also obtained from visual information. The proposed approach is theoretically validated by means of a nonlinear observability analysis. Furthermore, an extensive set of computer simulations is presented in order to validate the proposed approach. The numerical simulation results show that the proposed system is able to provide a good position and orientation estimation of the aerial vehicles flying in formation. PMID:29701722

Line Segmentation of 2d Laser Scanner Point Clouds for Indoor Slam Based on a Range of Residuals

NASA Astrophysics Data System (ADS)

Peter, M.; Jafri, S. R. U. N.; Vosselman, G.

2017-09-01

Indoor mobile laser scanning (IMLS) based on the Simultaneous Localization and Mapping (SLAM) principle proves to be the preferred method to acquire data of indoor environments at a large scale. In previous work, we proposed a backpack IMLS system containing three 2D laser scanners and an according SLAM approach. The feature-based SLAM approach solves all six degrees of freedom simultaneously and builds on the association of lines to planes. Because of the iterative character of the SLAM process, the quality and reliability of the segmentation of linear segments in the scanlines plays a crucial role in the quality of the derived poses and consequently the point clouds. The orientations of the lines resulting from the segmentation can be influenced negatively by narrow objects which are nearly coplanar with walls (like e.g. doors) which will cause the line to be tilted if those objects are not detected as separate segments. State-of-the-art methods from the robotics domain like Iterative End Point Fit and Line Tracking were found to not handle such situations well. Thus, we describe a novel segmentation method based on the comparison of a range of residuals to a range of thresholds. For the definition of the thresholds we employ the fact that the expected value for the average of residuals of n points with respect to the line is σ / √n. Our method, as shown by the experiments and the comparison to other methods, is able to deliver more accurate results than the two approaches it was tested against.

Social Moderation, Assessment and Assuring Standards for Accounting Graduates

ERIC Educational Resources Information Center

Watty, Kim; Freeman, Mark; Howieson, Bryan; Hancock, Phil; O'Connell, Brendan; de Lange, Paul; Abraham, Anne

2014-01-01

Evidencing student achievement of standards is a growing imperative worldwide. Key stakeholders (including current and prospective students, government, regulators and employers) want confidence that threshold learning standards in an accounting degree have been assured. Australia's new higher education regulatory environment requires that student…

Bridging Philosophy of Technology and Neurobiological Research: Interpreting Images from the "Slam Freezer"

ERIC Educational Resources Information Center

Rosenberger, Robert

2005-01-01

The swiftly growing field of neurobiological research utilizes highly advanced technologies (e.g., magnetic resonance imaging, electron microscopy) to mediate between investigators and the brains they investigate. Here, the author analyzes a device called the "slam freezer" that quick-freezes neurons to be studied under the microscope. Employing…

LERC-SLAM - THE NASA LEWIS RESEARCH CENTER SATELLITE LINK ATTENUATION MODEL PROGRAM (IBM PC VERSION)

NASA Technical Reports Server (NTRS)

Manning, R. M.

1994-01-01

The frequency and intensity of rain attenuation affecting the communication between a satellite and an earth terminal is an important consideration in planning satellite links. The NASA Lewis Research Center Satellite Link Attenuation Model Program (LeRC-SLAM) provides a static and dynamic statistical assessment of the impact of rain attenuation on a communications link established between an earth terminal and a geosynchronous satellite. The program is designed for use in the specification, design and assessment of satellite links for any terminal location in the continental United States. The basis for LeRC-SLAM is the ACTS Rain Attenuation Prediction Model, which uses a log-normal cumulative probability distribution to describe the random process of rain attenuation on satellite links. The derivation of the statistics for the rainrate process at the specified terminal location relies on long term rainfall records compiled by the U.S. Weather Service during time periods of up to 55 years in length. The theory of extreme value statistics is also utilized. The user provides 1) the longitudinal position of the satellite in geosynchronous orbit, 2) the geographical position of the earth terminal in terms of latitude and longitude, 3) the height above sea level of the terminal site, 4) the yearly average rainfall at the terminal site, and 5) the operating frequency of the communications link (within 1 to 1000 GHz, inclusive). Based on the yearly average rainfall at the terminal location, LeRC-SLAM calculates the relevant rain statistics for the site using an internal data base. The program then generates rain attenuation data for the satellite link. This data includes a description of the static (i.e., yearly) attenuation process, an evaluation of the cumulative probability distribution for attenuation effects, and an evaluation of the probability of fades below selected fade depths. In addition, LeRC-SLAM calculates the elevation and azimuth angles of the terminal

76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-29

... derived from 41 U.S.C. 1501. Cost Accounting Standards are rules governing the measurement, assignment... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. OMB Circulars and OFPP Policy...

75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-20

... Accounting Standards Administration AGENCIES: Department of Defense (DOD), General Services Administration... extension of a previously approved information collection requirement concerning cost accounting standards... include pertinent rules and regulations related to the Cost Accounting Standards along with necessary...

Smart watch RSSI localization and refinement for behavioral classification using laser-SLAM for mapping and fingerprinting.

PubMed

Carlson, Jay D; Mittek, Mateusz; Parkison, Steven A; Sathler, Pedro; Bayne, David; Psota, Eric T; Perez, Lance C; Bonasera, Stephen J

2014-01-01

As a first step toward building a smart home behavioral monitoring system capable of classifying a wide variety of human behavior, a wireless sensor network (WSN) system is presented for RSSI localization. The low-cost, non-intrusive system uses a smart watch worn by the user to broadcast data to the WSN, where the strength of the radio signal is evaluated at each WSN node to localize the user. A method is presented that uses simultaneous localization and mapping (SLAM) for system calibration, providing automated fingerprinting associating the radio signal strength patterns to the user's location within the living space. To improve the accuracy of localization, a novel refinement technique is introduced that takes into account typical movement patterns of people within their homes. Experimental results demonstrate that the system is capable of providing accurate localization results in a typical living space.

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Code of Federal Regulations, 2012 CFR

2012-10-01

... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Code of Federal Regulations, 2013 CFR

2013-10-01

... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Code of Federal Regulations, 2014 CFR

2014-10-01

... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-28

...; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD... collection requirement concerning cost accounting standards administration. A notice was published in the...- 0129, Cost Accounting Standards Administration by any of the following methods: Regulations.gov : http...

76 FR 70037 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-10

... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. DATES: The withdrawal is...

Sources of nitrogen and phosphorus emissions to Irish rivers: estimates from the Source Load Apportionment Model (SLAM)

NASA Astrophysics Data System (ADS)

Mockler, Eva; Deakin, Jenny; Archbold, Marie; Daly, Donal; Bruen, Michael

2017-04-01

More than half of the river and lake water bodies in Europe are at less than good ecological status or potential, and diffuse pollution from agriculture remains a major, but not the only, cause of this poor performance. In Ireland, it is evident that agri-environmental policy and land management practices have, in many areas, reduced nutrient emissions to water, mitigating the potential impact on water quality. However, additional measures may be required in order to further decouple the relationship between agricultural productivity and emissions to water, which is of vital importance given the on-going agricultural intensification in Ireland. Catchment management can be greatly supported by modelling, which can reduce the resources required to analyse large amounts of information and can enable investigations and measures to be targeted. The Source Load Apportionment Model (SLAM) framework was developed to support catchment management in Ireland by characterising the contributions from various sources of phosphorus (P) and nitrogen (N) emissions to water. The SLAM integrates multiple national spatial datasets relating to nutrient emissions to surface water, including land use and physical characteristics of the sub-catchments to predict emissions from point (wastewater, industry discharges and septic tank systems) and diffuse sources (agriculture, forestry, peatlands, etc.). The annual nutrient emissions predicted by the SLAM were assessed against nutrient monitoring data for 16 major river catchments covering 50% of the area of Ireland. At national scale, results indicate that the total average annual emissions to surface water in Ireland are over 2,700 t yr-1 of P and 80,000 t yr-1 of N. The SLAM results include the proportional contributions from individual sources at a range of scales from sub-catchment to national, and show that the main sources of P are from wastewater and agriculture, with wide variations across the country related to local anthropogenic

Structural Affects on the Slamming Pressures of High-Speed Planing Craft

NASA Astrophysics Data System (ADS)

Ikeda, Christine; Taravella, Brandon; Judge, Carolyn

2015-11-01

High-speed planing craft are subjected to repeated slamming events in waves that can be very extreme depending on the wave topography, impact angle of the ship, forward speed of the ship, encounter angle, and height out of the water. The current work examines this fluid-structure interaction problem through the use of wedge drop experiments and a CFD code. In the first set of experiments, a rigid 20-degree deadrise angle wedge was dropped from a range of heights (0 <= H <= 0 . 6 m) and while pressures and accelerations of the slam even were measured. The second set of experiments involved a flexible-bottom 15-degree deadrise angle wedge that was dropped from from the same range of heights. In these second experiments, the pressures, accelerations, and strain field were measured. Both experiments are compared with a non-linear boundary value flat cylinder theory code in order to compare the pressure loading. The code assumes a rigid structure, therefore, the results between the code and the first experiment are in good agreement. The second experiment shows pressure magnitudes that are lower than the predictions due to the energy required to deform the structure. Funding from University of New Orleans Office of Research and Sponsored Programs and the Office of Naval Research.

75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-10

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards... Programs AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31...

Generation of RGB-D data for SLAM using robotic framework V-REP

NASA Astrophysics Data System (ADS)

Gritsenko, Pavel S.; Gritsenko, Igor S.; Seidakhmet, Askar Zh.; Abduraimov, Azizbek E.

2017-09-01

In this article, we will present a methodology to debug RGB-D SLAM systems as well as to generate testing data. We have created a model of a laboratory with an area of 250 m2 (25 × 10) with set of objects of different type. V-REP Microsoft Kinect sensor simulation model was used as a basis for robot vision system. Motion path of the sensor model has multiple loops. We have written a program in V-Rep native language Lua to record data array from the Microsoft Kinect sensor model. The array includes both RGB and Depth streams with full resolution (640 × 480) for every 10 cm of the path. The simulated path has absolute accuracy, since it is a simulation, and is represented by an array of transformation matrices (4 × 4). The length of the data array is 1000 steps or 100 m. The path simulates frequently occurring cases in SLAM, including loops. It is worth noting that the path was modeled for a mobile robot and it is represented by a 2D path parallel to the floor at a height of 40 cm.

Scale Estimation and Correction of the Monocular Simultaneous Localization and Mapping (SLAM) Based on Fusion of 1D Laser Range Finder and Vision Data.

PubMed

Zhang, Zhuang; Zhao, Rujin; Liu, Enhai; Yan, Kun; Ma, Yuebo

2018-06-15

This article presents a new sensor fusion method for visual simultaneous localization and mapping (SLAM) through integration of a monocular camera and a 1D-laser range finder. Such as a fusion method provides the scale estimation and drift correction and it is not limited by volume, e.g., the stereo camera is constrained by the baseline and overcomes the limited depth range problem associated with SLAM for RGBD cameras. We first present the analytical feasibility for estimating the absolute scale through the fusion of 1D distance information and image information. Next, the analytical derivation of the laser-vision fusion is described in detail based on the local dense reconstruction of the image sequences. We also correct the scale drift of the monocular SLAM using the laser distance information which is independent of the drift error. Finally, application of this approach to both indoor and outdoor scenes is verified by the Technical University of Munich dataset of RGBD and self-collected data. We compare the effects of the scale estimation and drift correction of the proposed method with the SLAM for a monocular camera and a RGBD camera.

SLAM, a Mathematica interface for SUSY spectrum generators

NASA Astrophysics Data System (ADS)

Marquard, Peter; Zerf, Nikolai

2014-03-01

We present and publish a Mathematica package, which can be used to automatically obtain any numerical MSSM input parameter from SUSY spectrum generators, which follow the SLHA standard, like SPheno, SOFTSUSY, SuSeFLAV or Suspect. The package enables a very comfortable way of numerical evaluations within the MSSM using Mathematica. It implements easy to use predefined high scale and low scale scenarios like mSUGRA or mhmax and if needed enables the user to directly specify the input required by the spectrum generators. In addition it supports an automatic saving and loading of SUSY spectra to and from a SQL data base, avoiding the rerun of a spectrum generator for a known spectrum. Catalogue identifier: AERX_v1_0 Program summary URL:http://cpc.cs.qub.ac.uk/summaries/AERX_v1_0.html Program obtainable from: CPC Program Library, Queen’s University, Belfast, N. Ireland Licensing provisions: Standard CPC licence, http://cpc.cs.qub.ac.uk/licence/licence.html No. of lines in distributed program, including test data, etc.: 4387 No. of bytes in distributed program, including test data, etc.: 37748 Distribution format: tar.gz Programming language: Mathematica. Computer: Any computer where Mathematica version 6 or higher is running providing bash and sed. Operating system: Linux. Classification: 11.1. External routines: A SUSY spectrum generator such as SPheno, SOFTSUSY, SuSeFLAV or SUSPECT Nature of problem: Interfacing published spectrum generators for automated creation, saving and loading of SUSY particle spectra. Solution method: SLAM automatically writes/reads SLHA spectrum generator input/output and is able to save/load generated data in/from a data base. Restrictions: No general restrictions, specific restrictions are given in the manuscript. Running time: A single spectrum calculation takes much less than one second on a modern PC.

48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 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 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

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....501 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...

76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-17

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment AGENCY...

Cost Accounting Standards: Determining an Institution's Disclosure Requirements.

ERIC Educational Resources Information Center

Bruce, Janet D.

1995-01-01

This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

48 CFR 52.230-6 - Administration of Cost Accounting Standards.

Code of Federal Regulations, 2013 CFR

2013-10-01

... following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering... cost accounting practice that a Contractor is required to make in order to comply with applicable... subcontract(s) elects to make that has not been deemed a desirable change by the CFAO and for which the...

48 CFR 52.230-6 - Administration of Cost Accounting Standards.

Code of Federal Regulations, 2014 CFR

2014-10-01

... following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering... cost accounting practice that a Contractor is required to make in order to comply with applicable... subcontract(s) elects to make that has not been deemed a desirable change by the CFAO and for which the...

48 CFR 52.230-6 - Administration of Cost Accounting Standards.

Code of Federal Regulations, 2012 CFR

2012-10-01

... following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering... cost accounting practice that a Contractor is required to make in order to comply with applicable... subcontract(s) elects to make that has not been deemed a desirable change by the CFAO and for which the...

Coping with Standards, Tests, and Accountability: Voices from the Classroom.

ERIC Educational Resources Information Center

Glatthorn, Allan A., Ed.; Fontana, Jean, Ed.

This book presents the views of teachers, teacher educators, and administrators who write about accountability, testing, and standards programs. The chapters are: (1) "From Policy to Practice: The Research" (Allan A. Glatthorn); (2) "New York's Test-Driven Standards" (Jean Fontana); (3) "Voices from a Native American…

Accurate Initial State Estimation in a Monocular Visual–Inertial SLAM System

PubMed Central

Chen, Jing; Zhou, Zixiang; Leng, Zhen; Fan, Lei

2018-01-01

The fusion of monocular visual and inertial cues has become popular in robotics, unmanned vehicles and augmented reality fields. Recent results have shown that optimization-based fusion strategies outperform filtering strategies. Robust state estimation is the core capability for optimization-based visual–inertial Simultaneous Localization and Mapping (SLAM) systems. As a result of the nonlinearity of visual–inertial systems, the performance heavily relies on the accuracy of initial values (visual scale, gravity, velocity and Inertial Measurement Unit (IMU) biases). Therefore, this paper aims to propose a more accurate initial state estimation method. On the basis of the known gravity magnitude, we propose an approach to refine the estimated gravity vector by optimizing the two-dimensional (2D) error state on its tangent space, then estimate the accelerometer bias separately, which is difficult to be distinguished under small rotation. Additionally, we propose an automatic termination criterion to determine when the initialization is successful. Once the initial state estimation converges, the initial estimated values are used to launch the nonlinear tightly coupled visual–inertial SLAM system. We have tested our approaches with the public EuRoC dataset. Experimental results show that the proposed methods can achieve good initial state estimation, the gravity refinement approach is able to efficiently speed up the convergence process of the estimated gravity vector, and the termination criterion performs well. PMID:29419751

76 FR 50117 - Commission Rules and Forms Related to the FASB's Accounting Standards Codification

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-12

... [Release Nos. 33-9250; 34-65052; IC-29748] Commission Rules and Forms Related to the FASB's Accounting... Accounting Standards Codification\\TM\\ (``FASB Codification'').\\1\\ The technical amendments include revision... prescribed under the Securities Act, Exchange Act and Investment Company Act. \\1\\ ``FASB Accounting Standards...

78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-16

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board... given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal...

75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-09

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance: Additional Requirements for Management's Discussion and Analysis and Basic Financial Statements AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice...

Use of SLAM and PVRL4 and identification of pro-HB-EGF as cell entry receptors for wild type phocine distemper virus.

PubMed

Melia, Mary M; Earle, John Philip; Abdullah, Haniah; Reaney, Katherine; Tangy, Frederic; Cosby, Sara Louise

2014-01-01

Signalling lymphocyte activation molecule (SLAM) has been identified as an immune cell receptor for the morbilliviruses, measles (MV), canine distemper (CDV), rinderpest and peste des petits ruminants (PPRV) viruses, while CD46 is a receptor for vaccine strains of MV. More recently poliovirus like receptor 4 (PVRL4), also known as nectin 4, has been identified as a receptor for MV, CDV and PPRV on the basolateral surface of polarised epithelial cells. PVRL4 is also up-regulated by MV in human brain endothelial cells. Utilisation of PVRL4 as a receptor by phocine distemper virus (PDV) remains to be demonstrated as well as confirmation of use of SLAM. We have observed that unlike wild type (wt) MV or wtCDV, wtPDV strains replicate in African green monkey kidney Vero cells without prior adaptation, suggesting the use of a further receptor. We therefore examined candidate molecules, glycosaminoglycans (GAG) and the tetraspan proteins, integrin β and the membrane bound form of heparin binding epithelial growth factor (proHB-EGF),for receptor usage by wtPDV in Vero cells. We show that wtPDV replicates in Chinese hamster ovary (CHO) cells expressing SLAM and PVRL4. Similar wtPDV titres are produced in Vero and VeroSLAM cells but more limited fusion occurs in the latter. Infection of Vero cells was not inhibited by anti-CD46 antibody. Removal/disruption of GAG decreased fusion but not the titre of virus. Treatment with anti-integrin β antibody increased rather than decreased infection of Vero cells by wtPDV. However, infection was inhibited by antibody to HB-EGF and the virus replicated in CHO-proHB-EGF cells, indicating use of this molecule as a receptor. Common use of SLAM and PVRL4 by morbilliviruses increases the possibility of cross-species infection. Lack of a requirement for wtPDV adaptation to Vero cells raises the possibility of usage of proHB-EGF as a receptor in vivo but requires further investigation.

Solution to the SLAM problem in low dynamic environments using a pose graph and an RGB-D sensor.

PubMed

Lee, Donghwa; Myung, Hyun

2014-07-11

In this study, we propose a solution to the simultaneous localization and mapping (SLAM) problem in low dynamic environments by using a pose graph and an RGB-D (red-green-blue depth) sensor. The low dynamic environments refer to situations in which the positions of objects change over long intervals. Therefore, in the low dynamic environments, robots have difficulty recognizing the repositioning of objects unlike in highly dynamic environments in which relatively fast-moving objects can be detected using a variety of moving object detection algorithms. The changes in the environments then cause groups of false loop closing when the same moved objects are observed for a while, which means that conventional SLAM algorithms produce incorrect results. To address this problem, we propose a novel SLAM method that handles low dynamic environments. The proposed method uses a pose graph structure and an RGB-D sensor. First, to prune the falsely grouped constraints efficiently, nodes of the graph, that represent robot poses, are grouped according to the grouping rules with noise covariances. Next, false constraints of the pose graph are pruned according to an error metric based on the grouped nodes. The pose graph structure is reoptimized after eliminating the false information, and the corrected localization and mapping results are obtained. The performance of the method was validated in real experiments using a mobile robot system.

The Effects of Increased Accountability Standards on Graduation Rates for Students with Disabilities

ERIC Educational Resources Information Center

Moore, Mitzi Lee

2012-01-01

This research sought to determine if unintended effects of increased accountability standards on graduation rates for students with disabilities existed. Data from one southeastern state were utilized in order to determine if graduation rates were impacted as a result of higher accountability standards. In addition, administrator attitudes on…

76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-22

... Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment to... Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without...

Development of Murine Lupus Involves the Combined Genetic Contribution of the SLAM and FcγR Intervals within the Nba2 Autoimmune Susceptibility Locus

PubMed Central

Jørgensen, Trine N.; Alfaro, Jennifer; Enriquez, Hilda L.; Jiang, Chao; Loo, William M.; Atencio, Stephanie; Bupp, Melanie R. Gubbels; Mailloux, Christina M.; Metzger, Troy; Flannery, Shannon; Rozzo, Stephen J.; Kotzin, Brian L.; Rosemblatt, Mario; Bono, María Rosa; Erickson, Loren D.

2010-01-01

Autoantibodies are of central importance in the pathogenesis of Ab-mediated autoimmune disorders. The murine lupus susceptibility locus Nba2 on chromosome 1 and the syntenic human locus are associated with a loss of immune tolerance that leads to antinuclear Ab production. To identify gene intervals within Nba2 that control the development of autoantibody-producing B cells and to determine the cellular components through which Nba2 genes accomplish this, we generated congenic mice expressing various Nba2 intervals where genes for the FcγR, SLAM, and IFN-inducible families are encoded. Analysis of congenic strains demonstrated that the FcγR and SLAM intervals independently controlled the severity of autoantibody production and renal disease, yet are both required for lupus susceptibility. Deregulated homeostasis of terminally differentiated B cells was found to be controlled by the FcγR interval where FcγRIIb-mediated apoptosis of germinal center B cells and plasma cells was impaired. Increased numbers of activated plasmacytoid dendritic cells that were distinctly CD19+ and promoted plasma cell differentiation via the proinflammatory cytokines IL-10 and IFNα were linked to the SLAM interval. These findings suggest that SLAM and FcγR intervals act cooperatively to influence the clinical course of disease through supporting the differentiation and survival of autoantibody-producing cells. PMID:20018631

A SLAM II simulation model for analyzing space station mission processing requirements

NASA Technical Reports Server (NTRS)

Linton, D. G.

1985-01-01

Space station mission processing is modeled via the SLAM 2 simulation language on an IBM 4381 mainframe and an IBM PC microcomputer with 620K RAM, two double-sided disk drives and an 8087 coprocessor chip. Using a time phased mission (payload) schedule and parameters associated with the mission, orbiter (space shuttle) and ground facility databases, estimates for ground facility utilization are computed. Simulation output associated with the science and applications database is used to assess alternative mission schedules.

48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accounting standard for composition and measurement of pension cost. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition...

RGB-D SLAM Based on Extended Bundle Adjustment with 2D and 3D Information

PubMed Central

Di, Kaichang; Zhao, Qiang; Wan, Wenhui; Wang, Yexin; Gao, Yunjun

2016-01-01

In the study of SLAM problem using an RGB-D camera, depth information and visual information as two types of primary measurement data are rarely tightly coupled during refinement of camera pose estimation. In this paper, a new method of RGB-D camera SLAM is proposed based on extended bundle adjustment with integrated 2D and 3D information on the basis of a new projection model. First, the geometric relationship between the image plane coordinates and the depth values is constructed through RGB-D camera calibration. Then, 2D and 3D feature points are automatically extracted and matched between consecutive frames to build a continuous image network. Finally, extended bundle adjustment based on the new projection model, which takes both image and depth measurements into consideration, is applied to the image network for high-precision pose estimation. Field experiments show that the proposed method has a notably better performance than the traditional method, and the experimental results demonstrate the effectiveness of the proposed method in improving localization accuracy. PMID:27529256

The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

PubMed

Melbinger, M S

1989-06-01

The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage.

Application of real-time single camera SLAM technology for image-guided targeting in neurosurgery

NASA Astrophysics Data System (ADS)

Chang, Yau-Zen; Hou, Jung-Fu; Tsao, Yi Hsiang; Lee, Shih-Tseng

2012-10-01

In this paper, we propose an application of augmented reality technology for targeting tumors or anatomical structures inside the skull. The application is a combination of the technologies of MonoSLAM (Single Camera Simultaneous Localization and Mapping) and computer graphics. A stereo vision system is developed to construct geometric data of human face for registration with CT images. Reliability and accuracy of the application is enhanced by the use of fiduciary markers fixed to the skull. The MonoSLAM keeps track of the current location of the camera with respect to an augmented reality (AR) marker using the extended Kalman filter. The fiduciary markers provide reference when the AR marker is invisible to the camera. Relationship between the markers on the face and the augmented reality marker is obtained by a registration procedure by the stereo vision system and is updated on-line. A commercially available Android based tablet PC equipped with a 320×240 front-facing camera was used for implementation. The system is able to provide a live view of the patient overlaid by the solid models of tumors or anatomical structures, as well as the missing part of the tool inside the skull.

A Study of the Impact of the Lack of a Cost Accounting Standards Board.

DTIC Science & Technology

1987-06-01

California 00 ,: SE P 9 7 THESIS SE& A STUDY OF THE IMPACT OF THE LACK OF A COST ACCOUNTING STANDARDS BOARD by James F. Sumner, III June 1987 Thesis...O’ATON COSA1. CODES 16 SuB,*CT j’J.45 Comr~nue n- p.ono ol neeeterV ani denltiy by flO(k f1LrmbCr) E,) ROUP StA IRucost accounting , cost accounting ...thesis has two purposes. First, it attempts to determine whether the absence of the Cost Accounting Standards Board (CASB) has given rise to any areas

Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

ERIC Educational Resources Information Center

Sugahara, Satoshi; Wilson, Rachel

2013-01-01

The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…

48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

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... 9905.502 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...

Using SLAM to Look For the Dog Valley Fault, Truckee Area, California

NASA Astrophysics Data System (ADS)

Cronin, V. S.; Ashburn, J. A.; Sverdrup, K. A.

2014-12-01

The Truckee earthquake (9/12/1966, ML6.0) was a left-lateral event on a previously unrecognized NW-trending fault. The Prosser Creek and Boca Dams sustained damage, and the trace of the suspected causative fault passes near or through the site of the then-incomplete Stampede Dam. Another M6 earthquake occurred along the same general trend in 1948 with an epicenter in Dog Valley ~14 km to the NW of the 1966 epicenter. This trend is called the Dog Valley Fault (DVF), and its location on the ground surface is suggested by a prominent but broad zone of geomorphic lineaments near the cloud of aftershock epicenters determined for the 1966 event. Various ground effects of the 1966 event described by Kachadoorian et al. (1967) were located within this broad zone. The upper shoreface of reservoirs in the Truckee-Prosser-Martis basin are now exposed due to persistent drought. We have examined fault strands in a roadcut and exposed upper shoreface adjacent to the NE abutment of Stampede Dam. These are interpreted to be small-displacement splays associated with the DVF -- perhaps elements of the DVF damage zone. We have used the Seismo-Lineament Analysis Method (SLAM) to help us constrain the location of the DVF, based on earthquake focal mechanisms. Seismo-lineaments were computed, using recent revisions in the SLAM code (bearspace.baylor.edu/Vince_Cronin/www/SLAM/), for the 1966 main earthquake and for the better-recorded earthquakes of 7/3/1983 (M4) and 8/30/1992 (M3.2) that are inferred to have occurred along the DVF. Associated geomorphic analysis and some field reconnaissance identified a trend that might be associated with a fault, extending from the NW end of Prosser Creek Reservoir ~32° toward the Stampede Dam area. Triangle-strain analysis using horizontal velocities of local Plate Boundary Observatory GPS sites P146, P149, P150 and SLID indicates that the area rotates clockwise ~1-2°/Myr relative to the stable craton, as might be expected because the study area is

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.

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.

a Preliminary Work on Layout Slam for Reconstruction of Indoor Corridor Environments

NASA Astrophysics Data System (ADS)

Baligh Jahromi, A.; Sohn, G.; Shahbazi, M.; Kang, J.

2017-09-01

We propose a real time indoor corridor layout estimation method based on visual Simultaneous Localization and Mapping (SLAM). The proposed method adopts the Manhattan World Assumption at indoor spaces and uses the detected single image straight line segments and their corresponding orthogonal vanishing points to improve the feature matching scheme in the adopted visual SLAM system. Using the proposed real time indoor corridor layout estimation method, the system is able to build an online sparse map of structural corner point features. The challenges presented by abrupt camera rotation in the 3D space are successfully handled through matching vanishing directions of consecutive video frames on the Gaussian sphere. Using the single image based indoor layout features for initializing the system, permitted the proposed method to perform real time layout estimation and camera localization in indoor corridor areas. For layout structural corner points matching, we adopted features which are invariant under scale, translation, and rotation. We proposed a new feature matching cost function which considers both local and global context information. The cost function consists of a unary term, which measures pixel to pixel orientation differences of the matched corners, and a binary term, which measures the amount of angle differences between directly connected layout corner features. We have performed the experiments on real scenes at York University campus buildings and the available RAWSEEDS dataset. The incoming results depict that the proposed method robustly performs along with producing very limited position and orientation errors.

75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-21

... Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No. 7, Engagement Quality... Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with the Securities and Exchange Commission... standards for public company audits, including a requirement for each registered public accounting firm to...

The South London and Maudsley NHS Foundation Trust Biomedical Research Centre (SLAM BRC) case register: development and descriptive data.

PubMed

Stewart, Robert; Soremekun, Mishael; Perera, Gayan; Broadbent, Matthew; Callard, Felicity; Denis, Mike; Hotopf, Matthew; Thornicroft, Graham; Lovestone, Simon

2009-08-12

Case registers have been used extensively in mental health research. Recent developments in electronic medical records, and in computer software to search and analyse these in anonymised format, have the potential to revolutionise this research tool. We describe the development of the South London and Maudsley NHS Foundation Trust (SLAM) Biomedical Research Centre (BRC) Case Register Interactive Search tool (CRIS) which allows research-accessible datasets to be derived from SLAM, the largest provider of secondary mental healthcare in Europe. All clinical data, including free text, are available for analysis in the form of anonymised datasets. Development involved both the building of the system and setting in place the necessary security (with both functional and procedural elements). Descriptive data are presented for the Register database as of October 2008. The database at that point included 122,440 cases, 35,396 of whom were receiving active case management under the Care Programme Approach. In terms of gender and ethnicity, the database was reasonably representative of the source population. The most common assigned primary diagnoses were within the ICD mood disorders (n = 12,756) category followed by schizophrenia and related disorders (8158), substance misuse (7749), neuroses (7105) and organic disorders (6414). The SLAM BRC Case Register represents a 'new generation' of this research design, built on a long-running system of fully electronic clinical records and allowing in-depth secondary analysis of both numerical, string and free text data, whilst preserving anonymity through technical and procedural safeguards.

A robotic orbital emulator with lidar-based SLAM and AMCL for multiple entity pose estimation

NASA Astrophysics Data System (ADS)

Shen, Dan; Xiang, Xingyu; Jia, Bin; Wang, Zhonghai; Chen, Genshe; Blasch, Erik; Pham, Khanh

2018-05-01

This paper revises and evaluates an orbital emulator (OE) for space situational awareness (SSA). The OE can produce 3D satellite movements using capabilities generated from omni-wheeled robot and robotic arm motions. The 3D motion of satellite is partitioned into the movements in the equatorial plane and the up-down motions in the vertical plane. The 3D actions are emulated by omni-wheeled robot models while the up-down motions are performed by a stepped-motorcontrolled- ball along a rod (robotic arm), which is attached to the robot. Lidar only measurements are used to estimate the pose information of the multiple robots. SLAM (simultaneous localization and mapping) is running on one robot to generate the map and compute the pose for the robot. Based on the SLAM map maintained by the robot, the other robots run the adaptive Monte Carlo localization (AMCL) method to estimate their poses. The controller is designed to guide the robot to follow a given orbit. The controllability is analyzed by using a feedback linearization method. Experiments are conducted to show the convergence of AMCL and the orbit tracking performance.

The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

ERIC Educational Resources Information Center

Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

2011-01-01

Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-12

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas Resources, and Issuance of Final Technical Bulletin 2011-1, Accounting for Federal Natural Resources Other...

48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

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... 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...

Dissection of SAP-dependent and SAP-independent SLAM family signaling in NKT cell development and humoral immunity.

PubMed

Chen, Shasha; Cai, Chenxu; Li, Zehua; Liu, Guangao; Wang, Yuande; Blonska, Marzenna; Li, Dan; Du, Juan; Lin, Xin; Yang, Meixiang; Dong, Zhongjun

2017-02-01

Signaling lymphocytic activation molecule (SLAM)-associated protein (SAP) mutations in X-linked lymphoproliferative disease (XLP) lead to defective NKT cell development and impaired humoral immunity. Because of the redundancy of SLAM family receptors (SFRs) and the complexity of SAP actions, how SFRs and SAP mediate these processes remains elusive. Here, we examined NKT cell development and humoral immunity in mice completely deficient in SFR. We found that SFR deficiency severely impaired NKT cell development. In contrast to SAP deficiency, SFR deficiency caused no apparent defect in follicular helper T (T FH ) cell differentiation. Intriguingly, the deletion of SFRs completely rescued the severe defect in T FH cell generation caused by SAP deficiency, whereas SFR deletion had a minimal effect on the defective NKT cell development in SAP-deficient mice. These findings suggest that SAP-dependent activating SFR signaling is essential for NKT cell selection; however, SFR signaling is inhibitory in SAP-deficient T FH cells. Thus, our current study revises our understanding of the mechanisms underlying T cell defects in patients with XLP. © 2017 Chen et al.

Dissection of SAP-dependent and SAP-independent SLAM family signaling in NKT cell development and humoral immunity

PubMed Central

Cai, Chenxu; Liu, Guangao; Wang, Yuande; Du, Juan; Lin, Xin; Yang, Meixiang

2017-01-01

Signaling lymphocytic activation molecule (SLAM)–associated protein (SAP) mutations in X-linked lymphoproliferative disease (XLP) lead to defective NKT cell development and impaired humoral immunity. Because of the redundancy of SLAM family receptors (SFRs) and the complexity of SAP actions, how SFRs and SAP mediate these processes remains elusive. Here, we examined NKT cell development and humoral immunity in mice completely deficient in SFR. We found that SFR deficiency severely impaired NKT cell development. In contrast to SAP deficiency, SFR deficiency caused no apparent defect in follicular helper T (TFH) cell differentiation. Intriguingly, the deletion of SFRs completely rescued the severe defect in TFH cell generation caused by SAP deficiency, whereas SFR deletion had a minimal effect on the defective NKT cell development in SAP-deficient mice. These findings suggest that SAP-dependent activating SFR signaling is essential for NKT cell selection; however, SFR signaling is inhibitory in SAP-deficient TFH cells. Thus, our current study revises our understanding of the mechanisms underlying T cell defects in patients with XLP. PMID:28049627

The South London and Maudsley NHS Foundation Trust Biomedical Research Centre (SLAM BRC) case register: development and descriptive data

PubMed Central

Stewart, Robert; Soremekun, Mishael; Perera, Gayan; Broadbent, Matthew; Callard, Felicity; Denis, Mike; Hotopf, Matthew; Thornicroft, Graham; Lovestone, Simon

2009-01-01

Background Case registers have been used extensively in mental health research. Recent developments in electronic medical records, and in computer software to search and analyse these in anonymised format, have the potential to revolutionise this research tool. Methods We describe the development of the South London and Maudsley NHS Foundation Trust (SLAM) Biomedical Research Centre (BRC) Case Register Interactive Search tool (CRIS) which allows research-accessible datasets to be derived from SLAM, the largest provider of secondary mental healthcare in Europe. All clinical data, including free text, are available for analysis in the form of anonymised datasets. Development involved both the building of the system and setting in place the necessary security (with both functional and procedural elements). Results Descriptive data are presented for the Register database as of October 2008. The database at that point included 122,440 cases, 35,396 of whom were receiving active case management under the Care Programme Approach. In terms of gender and ethnicity, the database was reasonably representative of the source population. The most common assigned primary diagnoses were within the ICD mood disorders (n = 12,756) category followed by schizophrenia and related disorders (8158), substance misuse (7749), neuroses (7105) and organic disorders (6414). Conclusion The SLAM BRC Case Register represents a 'new generation' of this research design, built on a long-running system of fully electronic clinical records and allowing in-depth secondary analysis of both numerical, string and free text data, whilst preserving anonymity through technical and procedural safeguards. PMID:19674459

SLAM- and nectin-4-independent noncytolytic spread of canine distemper virus in astrocytes.

PubMed

Alves, Lisa; Khosravi, Mojtaba; Avila, Mislay; Ader-Ebert, Nadine; Bringolf, Fanny; Zurbriggen, Andreas; Vandevelde, Marc; Plattet, Philippe

2015-05-01

Measles and canine distemper viruses (MeV and CDV, respectively) first replicate in lymphatic and epithelial tissues by using SLAM and nectin-4 as entry receptors, respectively. The viruses may also invade the brain to establish persistent infections, triggering fatal complications, such as subacute sclerosis pan-encephalitis (SSPE) in MeV infection or chronic, multiple sclerosis-like, multifocal demyelinating lesions in the case of CDV infection. In both diseases, persistence is mediated by viral nucleocapsids that do not require packaging into particles for infectivity but are directly transmitted from cell to cell (neurons in SSPE or astrocytes in distemper encephalitis), presumably by relying on restricted microfusion events. Indeed, although morphological evidence of fusion remained undetectable, viral fusion machineries and, thus, a putative cellular receptor, were shown to contribute to persistent infections. Here, we first showed that nectin-4-dependent cell-cell fusion in Vero cells, triggered by a demyelinating CDV strain, remained extremely limited, thereby supporting a potential role of nectin-4 in mediating persistent infections in astrocytes. However, nectin-4 could not be detected in either primary cultured astrocytes or the white matter of tissue sections. In addition, a bioengineered "nectin-4-blind" recombinant CDV retained full cell-to-cell transmission efficacy in primary astrocytes. Combined with our previous report demonstrating the absence of SLAM expression in astrocytes, these findings are suggestive for the existence of a hitherto unrecognized third CDV receptor expressed by glial cells that contributes to the induction of noncytolytic cell-to-cell viral transmission in astrocytes. While persistent measles virus (MeV) infection induces SSPE in humans, persistent canine distemper virus (CDV) infection causes chronic progressive or relapsing demyelination in carnivores. Common to both central nervous system (CNS) infections is that

Laser-Based Slam with Efficient Occupancy Likelihood Map Learning for Dynamic Indoor Scenes

NASA Astrophysics Data System (ADS)

Li, Li; Yao, Jian; Xie, Renping; Tu, Jinge; Feng, Chen

2016-06-01

Location-Based Services (LBS) have attracted growing attention in recent years, especially in indoor environments. The fundamental technique of LBS is the map building for unknown environments, this technique also named as simultaneous localization and mapping (SLAM) in robotic society. In this paper, we propose a novel approach for SLAMin dynamic indoor scenes based on a 2D laser scanner mounted on a mobile Unmanned Ground Vehicle (UGV) with the help of the grid-based occupancy likelihood map. Instead of applying scan matching in two adjacent scans, we propose to match current scan with the occupancy likelihood map learned from all previous scans in multiple scales to avoid the accumulation of matching errors. Due to that the acquisition of the points in a scan is sequential but not simultaneous, there unavoidably exists the scan distortion at different extents. To compensate the scan distortion caused by the motion of the UGV, we propose to integrate a velocity of a laser range finder (LRF) into the scan matching optimization framework. Besides, to reduce the effect of dynamic objects such as walking pedestrians often existed in indoor scenes as much as possible, we propose a new occupancy likelihood map learning strategy by increasing or decreasing the probability of each occupancy grid after each scan matching. Experimental results in several challenged indoor scenes demonstrate that our proposed approach is capable of providing high-precision SLAM results.

2 CFR 200.419 - Cost accounting standards and disclosure statement.

Code of Federal Regulations, 2014 CFR

2014-01-01

... million or more subject to this part during its most recently completed fiscal year must disclose their... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Cost accounting standards and disclosure... receives aggregate Federal awards totaling $50 million or more in Federal awards subject to this part in...

Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

ERIC Educational Resources Information Center

Ermakova, Natalya A.; Gudshatullaeva, Elena M.

2016-01-01

The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

How to Integrate International Financial Reporting Standards into Accounting Programs

ERIC Educational Resources Information Center

Singer, Robert A.

2012-01-01

It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-20

... financial accounting practices and internal controls. Consistency will be better served by all companies... such as the ownership and control of the company, and whether the contractor's accounting activities... argues that there must be some type of accounting system in foreign entities to ensure that billings...

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.

a Fast and Flexible Method for Meta-Map Building for Icp Based Slam

NASA Astrophysics Data System (ADS)

Kurian, A.; Morin, K. W.

2016-06-01

Recent developments in LiDAR sensors make mobile mapping fast and cost effective. These sensors generate a large amount of data which in turn improves the coverage and details of the map. Due to the limited range of the sensor, one has to collect a series of scans to build the entire map of the environment. If we have good GNSS coverage, building a map is a well addressed problem. But in an indoor environment, we have limited GNSS reception and an inertial solution, if available, can quickly diverge. In such situations, simultaneous localization and mapping (SLAM) is used to generate a navigation solution and map concurrently. SLAM using point clouds possesses a number of computational challenges even with modern hardware due to the shear amount of data. In this paper, we propose two strategies for minimizing the cost of computation and storage when a 3D point cloud is used for navigation and real-time map building. We have used the 3D point cloud generated by Leica Geosystems's Pegasus Backpack which is equipped with Velodyne VLP-16 LiDARs scanners. To improve the speed of the conventional iterative closest point (ICP) algorithm, we propose a point cloud sub-sampling strategy which does not throw away any key features and yet significantly reduces the number of points that needs to be processed and stored. In order to speed up the correspondence finding step, a dual kd-tree and circular buffer architecture is proposed. We have shown that the proposed method can run in real time and has excellent navigation accuracy characteristics.

Deciding Who Decides Questions at the Intersection of School Finance Reform Litigation and Standards-Based Accountability Policies

ERIC Educational Resources Information Center

Superfine, Benjamin Michael

2009-01-01

Courts hearing school finance reform cases have recently begun to consider several issues related to standards-based accountability policies. This convergence of school finance reform litigation and standards-based accountability policies represents a chance for the courts to reallocate decision-making authority for each type of reform across the…

The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

ERIC Educational Resources Information Center

Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

2011-01-01

According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-30

... Standards Board (``ASB'') of the American Institute of Certified Public Accountants); and observations from... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-63606; File No. PCAOB 2010-01] Public Company.... Introduction On September 15, 2010, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB...

Government Accounting

DTIC Science & Technology

1999-06-22

Commercial Industry • Financial Standards Accounting Board (GAAP) • Internal Revenue Service - Tax Accounting • DoD - Cost Accounting Standards...internal management control systems, managers shall focus on results, not process” Government Accounting • Intent EVM Accounting Criteria : – Record costs ...consistent with established budgets – Insure control of indirect costs – Insure disciplined accumulation of cost – Insure proper material accounting and

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

ERIC Educational Resources Information Center

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

2012-01-01

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

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

NASA Astrophysics Data System (ADS)

Liou, Cheng-Hwai

2013-02-01

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

Historicizing and Contextualizing Global Policy Discourses: Test- and Standards-Based Accountabilities in Education

ERIC Educational Resources Information Center

Lingard, Bob

2013-01-01

This paper in commenting on the contributions to this special number demonstrates the necessity of historicizing and contextualizing the rise of test- and standards-based modes of accountability in contemporary education policy globally. Both are imperative for understanding specific national manifestations of what has become a globalized…

BatSLAM: Simultaneous localization and mapping using biomimetic sonar.

PubMed

Steckel, Jan; Peremans, Herbert

2013-01-01

We propose to combine a biomimetic navigation model which solves a simultaneous localization and mapping task with a biomimetic sonar mounted on a mobile robot to address two related questions. First, can robotic sonar sensing lead to intelligent interactions with complex environments? Second, can we model sonar based spatial orientation and the construction of spatial maps by bats? To address these questions we adapt the mapping module of RatSLAM, a previously published navigation system based on computational models of the rodent hippocampus. We analyze the performance of the proposed robotic implementation operating in the real world. We conclude that the biomimetic navigation model operating on the information from the biomimetic sonar allows an autonomous agent to map unmodified (office) environments efficiently and consistently. Furthermore, these results also show that successful navigation does not require the readings of the biomimetic sonar to be interpreted in terms of individual objects/landmarks in the environment. We argue that the system has applications in robotics as well as in the field of biology as a simple, first order, model for sonar based spatial orientation and map building.

BatSLAM: Simultaneous Localization and Mapping Using Biomimetic Sonar

PubMed Central

Steckel, Jan; Peremans, Herbert

2013-01-01

We propose to combine a biomimetic navigation model which solves a simultaneous localization and mapping task with a biomimetic sonar mounted on a mobile robot to address two related questions. First, can robotic sonar sensing lead to intelligent interactions with complex environments? Second, can we model sonar based spatial orientation and the construction of spatial maps by bats? To address these questions we adapt the mapping module of RatSLAM, a previously published navigation system based on computational models of the rodent hippocampus. We analyze the performance of the proposed robotic implementation operating in the real world. We conclude that the biomimetic navigation model operating on the information from the biomimetic sonar allows an autonomous agent to map unmodified (office) environments efficiently and consistently. Furthermore, these results also show that successful navigation does not require the readings of the biomimetic sonar to be interpreted in terms of individual objects/landmarks in the environment. We argue that the system has applications in robotics as well as in the field of biology as a simple, first order, model for sonar based spatial orientation and map building. PMID:23365647

A Harmonious Accounting Duo?

ERIC Educational Resources Information Center

Schapperle, Robert F.; Hardiman, Patrick F.

1992-01-01

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

Meeting Threshold Learning Standards through Self-Management in Group Oral Presentations: Observations on Accounting Postgraduate Students

ERIC Educational Resources Information Center

Shauki, Elvia R.; Benzie, Helen

2017-01-01

This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students' oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in…

On-patient see-through augmented reality based on visual SLAM.

PubMed

Mahmoud, Nader; Grasa, Óscar G; Nicolau, Stéphane A; Doignon, Christophe; Soler, Luc; Marescaux, Jacques; Montiel, J M M

2017-01-01

An augmented reality system to visualize a 3D preoperative anatomical model on intra-operative patient is proposed. The hardware requirement is commercial tablet-PC equipped with a camera. Thus, no external tracking device nor artificial landmarks on the patient are required. We resort to visual SLAM to provide markerless real-time tablet-PC camera location with respect to the patient. The preoperative model is registered with respect to the patient through 4-6 anchor points. The anchors correspond to anatomical references selected on the tablet-PC screen at the beginning of the procedure. Accurate and real-time preoperative model alignment (approximately 5-mm mean FRE and TRE) was achieved, even when anchors were not visible in the current field of view. The system has been experimentally validated on human volunteers, in vivo pigs and a phantom. The proposed system can be smoothly integrated into the surgical workflow because it: (1) operates in real time, (2) requires minimal additional hardware only a tablet-PC with camera, (3) is robust to occlusion, (4) requires minimal interaction from the medical staff.

The Social Organization of School Counseling in the Era of Standards-Based Accountability

ERIC Educational Resources Information Center

Dorsey, Alexander C.

2011-01-01

The reform policies of standards-based accountability, as outlined in NCLB, impede the functioning of school counseling programs and the delivery of services to students. Although recent studies have focused on the transformation of the school counseling profession, a gap exists in the literature with regard to how the experiences of school…

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

ERIC Educational Resources Information Center

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

2015-01-01

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

"torino 1911" Project: a Contribution of a Slam-Based Survey to Extensive 3d Heritage Modeling

NASA Astrophysics Data System (ADS)

Chiabrando, F.; Della Coletta, C.; Sammartano, G.; Spanò, A.; Spreafico, A.

2018-05-01

In the framework of the digital documentation of complex environments the advanced Geomatics researches offers integrated solution and multi-sensor strategies for the 3D accurate reconstruction of stratified structures and articulated volumes in the heritage domain. The use of handheld devices for rapid mapping, both image- and range-based, can help the production of suitable easy-to use and easy-navigable 3D model for documentation projects. These types of reality-based modelling could support, with their tailored integrated geometric and radiometric aspects, valorisation and communication projects including virtual reconstructions, interactive navigation settings, immersive reality for dissemination purposes and evoking past places and atmospheres. The aim of this research is localized within the "Torino 1911" project, led by the University of San Diego (California) in cooperation with the PoliTo. The entire project is conceived for multi-scale reconstruction of the real and no longer existing structures in the whole park space of more than 400,000 m2, for a virtual and immersive visualization of the Turin 1911 International "Fabulous Exposition" event, settled in the Valentino Park. Particularly, in the presented research, a 3D metric documentation workflow is proposed and validated in order to integrate the potentialities of LiDAR mapping by handheld SLAM-based device, the ZEB REVO Real Time instrument by GeoSLAM (2017 release), instead of TLS consolidated systems. Starting from these kind of models, the crucial aspects of the trajectories performances in the 3D reconstruction and the radiometric content from imaging approaches are considered, specifically by means of compared use of common DSLR cameras and portable sensors.

Interpretation of Series National Standards of China on “Greenhouse Gas Emissions Accounting and Reporting for Enterprises”

NASA Astrophysics Data System (ADS)

Chen, Liang; Zong, Jianfang; Guo, Huiting; Sun, Liang; Liu, Mei

2018-05-01

Standardization is playing an increasingly important role in reducing greenhouse gas emission and in climatic change adaptation, especially in the “three” greenhouse gas emission aspects (measurement, report, verification). Standardization has become one of the most important ways in mitigating the global climate change. Standardization Administration of China (SAC) has taken many productive measures in actively promoting standardization work to cope with climate change. In April 2014, SAC officially approved the establishment of “National Carbon Emission Management Standardization Technical Committee” In November 2015, SAC officially issued the first 11 national standards on carbon management including <Accounting and Reporting for Industrial Enterprises>> and the requirements of the greenhouse gas emissions accounting and reporting in 10 sectors including power generation, power grid, iron and steel, chemical engineering, electrolytic aluminum, magnesium smelting, plate glass, cement, ceramics and civil aviation, which proposes unified requirements of “what to calculate and how to calculate” the greenhouse gas emission for enterprises. This paper focuses on the detailed interpretation of the main contents of the first 11 national standards, so as to provide technical supports for users of the standards and to comprehensively promote the emission reduction of greenhouse gas at the enterprise level.

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

ERIC Educational Resources Information Center

Suchman, Sara P.

2012-01-01

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

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

ERIC Educational Resources Information Center

McNeal, Larry; Christy, W. Keith

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

SLAM family markers are conserved among hematopoietic stem cells from old and reconstituted mice and markedly increase their purity

PubMed Central

Yilmaz, Ömer H.; Kiel, Mark J.; Morrison, Sean J.

2006-01-01

Recent advances have increased the purity of hematopoietic stem cells (HSCs) isolated from young mouse bone marrow. However, little attention has been paid to the purity of HSCs from other contexts. Although Thy-1lowSca-1+Lineage-c-kit+ cells from young bone marrow are highly enriched for HSCs (1 in 5 cells gives long-term multilineage reconstitution after transplantation into irradiated mice), the same population from old, reconstituted, or cytokine-mobilized mice engrafts much less efficiently (1 in 78 to 1 in 185 cells gives long-term multilineage reconstitution). To test whether we could increase the purity of HSCs isolated from these contexts, we examined the SLAM family markers CD150 and CD48. All detectable HSCs from old, reconstituted, and cyclophosphamide/G-CSF-mobilized mice were CD150+CD48-, just as in normal young bone marrow. Thy-1lowSca-1+Lineage-c-kit+ cells from old, reconstituted, or mobilized mice included mainly CD48+ and/or CD150- cells that lacked reconstituting ability. CD150+CD48-Sca-1+Lineage-c-kit+ cells from old, reconstituted, or mobilized mice were much more highly enriched for HSCs, with 1 in 3 to 1 in 7 cells giving long-term multilineage reconstitution. SLAM family receptor expression is conserved among HSCs from diverse contexts, and HSCs from old, reconstituted, and mobilized mice engraft relatively efficiently after transplantation when contaminating cells are eliminated. PMID:16219798

SLAM family markers are conserved among hematopoietic stem cells from old and reconstituted mice and markedly increase their purity.

PubMed

Yilmaz, Omer H; Kiel, Mark J; Morrison, Sean J

2006-02-01

Recent advances have increased the purity of hematopoietic stem cells (HSCs) isolated from young mouse bone marrow. However, little attention has been paid to the purity of HSCs from other contexts. Although Thy-1 low Sca-1+ Lineage- c-kit+ cells from young bone marrow are highly enriched for HSCs (1 in 5 cells gives long-term multilineage reconstitution after transplantation into irradiated mice), the same population from old, reconstituted, or cytokine-mobilized mice engrafts much less efficiently (1 in 78 to 1 in 185 cells gives long-term multilineage reconstitution). To test whether we could increase the purity of HSCs isolated from these contexts, we examined the SLAM family markers CD150 and CD48. All detectable HSCs from old, reconstituted, and cyclophosphamide/G-CSF-mobilized mice were CD150+ CD48-, just as in normal young bone marrow. Thy-1 low Sca-1+ Lineage- c-kit+ cells from old, reconstituted, or mobilized mice included mainly CD48+ and/or CD150- cells that lacked reconstituting ability. CD150+ CD48- Sca-1+ Lineage- c-kit+ cells from old, reconstituted, or mobilized mice were much more highly enriched for HSCs, with 1 in 3 to 1 in 7 cells giving long-term multilineage reconstitution. SLAM family receptor expression is conserved among HSCs from diverse contexts, and HSCs from old, reconstituted, and mobilized mice engraft relatively efficiently after transplantation when contaminating cells are eliminated.

[Topics of occupational medicine and environment in codes and social accountability standards of business].

PubMed

Denisov, E I; Golovaneva, G V; Potapenko, A A

2005-01-01

The problems of social accountability as applied to the occupational safety, health and environment are discussed. Russian and international codes and standards in the field are reviewed. Legal duties and rights of employers in occupational risk management for workers' health are considered. Some ethical aspects including health protection of female workers are discussed.

International Accounting and the Accounting Educator.

ERIC Educational Resources Information Center

Laribee, Stephen F.

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

Evaluation of Standardization of Transfer of Accountability between Inpatient Pharmacists.

PubMed

Tsoi, Vivian; Dewhurst, Norman; Tom, Elaine

2018-01-01

A compelling body of evidence supports the notion that transfer of accountability (TOA) improves communication, continuity of care, and patient safety. TOA involves the transmission and receipt of information between clinicians at each transition of care. Without a notification system alerting pharmacists to patient transfers, pharmacists' ability to seek out and complete TOA may be hindered. A standardized policy and process for TOA, with automated workflow, was implemented at the study hospital in 2015, to ensure consistency and timeliness of documentation by pharmacists. To evaluate pharmacists' adherence to and satisfaction with the TOA policy and process. A retrospective audit was conducted, using a random sample of individuals who were inpatients between June 2014 and February 2016. Transition points for TOA were identified, and the computerized pharmacy system was reviewed to determine whether TOA had been documented at each transition point. After the audit, an online survey was distributed to assess pharmacists' response to and satisfaction with the TOA policy and workflow. Before the TOA workflow was implemented, TOA documentation by pharmacists ranged from 11% (10/93) to 43% (48/111) of transitions. Eight months after implementation of the workflow, the rate of TOA documentation was 87% (68/78), exceeding the institution's target of 70%. Of the 32 pharmacists surveyed, most were satisfied with the TOA policy and agreed that the standardized workflow was simple to use, increased the number of TOAs provided and received, and improved the quality of completed TOAs. Respondents also indicated that the TOA workflow had improved patient care (mean score 4.09/5, standard deviation 0.64). The standardized TOA policy and process were well received by pharmacists, and resulted in consistent TOA documentation and a TOA documentation rate that exceeded the institutional target.

13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

Code of Federal Regulations, 2010 CFR

2010-01-01

... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial Accounting Standards Board (FASB), supplemented by Regulatory Accounting Principles (RAP) as identified by... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and...

An Analysis of Proposed Changes to Incentivize Facilities Capital Investment through Cost Accounting Standard 409.

DTIC Science & Technology

1982-09-01

Standard 409, The." n.p.:n.d. Typescript report supplied to the authors by Mr. Von Lunenschloss, Hughes Aircraft Company, June 1982. 8. Clark, Charles...Profit Policy." n.p.:n.d. Typescript report supplied to the authors by Mr. C. G. Adams, General Accounting Office, March 1982. N25. Keith, Donald R

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 25 Indians 2 2013-04-01 2013-04-01 false What are the minimum internal control standards for patron deposit accounts and cashless systems? 543.14 Section 543.14 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING § 543.14 What are the minimum internal control...

Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

ERIC Educational Resources Information Center

Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

Starworld: Preparing Accountants for the Future: A Case-Based Approach to Teach International Financial Reporting Standards Using ERP Software

ERIC Educational Resources Information Center

Ragan, Joseph M.; Savino, Christopher J.; Parashac, Paul; Hosler, Jonathan C.

2010-01-01

International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

Faculty Perspectives on International Accounting Topics.

ERIC Educational Resources Information Center

Smith, L. Murphy; Salter, Stephen B.

1996-01-01

A survey of 63 professors specializing in international accounting identified the following topics as most important to incorporate into the curriculum: (1) foreign currency translation; (2) international accounting standards; (3) comparative standards and harmonizing of accounting standards; (4) reporting and disclosure problems of multinational…

76 FR 40817 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-12

... the Truth in Negotiations Act Threshold AGENCY: Cost Accounting Standards Board, Office of Federal... Truth in Negotiations Act (TINA) threshold, as adjusted for inflation.'' The change is being made... ``the Truth in Negotiations Act (TINA) threshold, as adjusted for inflation (41 U.S.C. 1908) and (41 U.S...

ACCOUNTABILITY WITHIN NEW OZONE STANDARDS

EPA Science Inventory

Over the past two decades, as part of the effort to develop the National Ambient Air Quality Standards (NAAQS), researchers have been using real human exposure data to help analyze the magnitude and extent of the risks from specific or multiple pollutants. Surrogates for exposur...

Standards-Based Accountability under No Child Left Behind: Experiences of Teachers and Administrators in Three States. MG-589-NSF

ERIC Educational Resources Information Center

Hamilton, Laura S.; Stecher, Brian M.; Marsh, Julie A.; McCombs, Jennifer Sloan; Robyn, Abby; Russell, Jennifer; Naftel, Scott; Barney, Heather

2007-01-01

Since 2001-2002, standards-based accountability (SBA) provisions of the No Child Left Behind Act of 2001 (NCLB) have shaped the work of public school teachers and administrators in the United States. NCLB requires each state to develop content and achievement standards in several subjects, administer tests to measure students' progress toward…

Pandora's Box: Accountability and Performance Standards in Vocational Education.

ERIC Educational Resources Information Center

Hill, Paul T.; And Others

This report explores educational accountability in the United States, specifically accountability in vocational education. Section 1 provides a brief overview of the history of evaluation activity in federal educational programs and sets the major accountability, evaluation, and performance provisions of the 1990 Perkins legislation in that…

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. ...

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. ...

42 CFR 137.168 - May the Secretary require audit or accounting standards other than those specified in § 137.167?

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false May the Secretary require audit or accounting... SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.168 May the Secretary require audit or accounting standards other than those specified in § 137.167? No, no other audit...

Underground localization using dual magnetic field sequence measurement and pose graph SLAM for directional drilling

NASA Astrophysics Data System (ADS)

Park, Byeolteo; Myung, Hyun

2014-12-01

With the development of unconventional gas, the technology of directional drilling has become more advanced. Underground localization is the key technique of directional drilling for real-time path following and system control. However, there are problems such as vibration, disconnection with external infrastructure, and magnetic field distortion. Conventional methods cannot solve these problems in real time or in various environments. In this paper, a novel underground localization algorithm using a re-measurement of the sequence of the magnetic field and pose graph SLAM (simultaneous localization and mapping) is introduced. The proposed algorithm exploits the property of the drilling system that the body passes through the previous pass. By comparing the recorded measurement from one magnetic sensor and the current re-measurement from another magnetic sensor, the proposed algorithm predicts the pose of the drilling system. The performance of the algorithm is validated through simulations and experiments.

Accountability. State Implementation of Common Core State Standards

ERIC Educational Resources Information Center

Anderson, Kimberly; Mira, Mary Elizabeth

2014-01-01

All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

Robotic path-finding in inverse treatment planning for stereotactic radiosurgery with continuous dose delivery

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

Vandewouw, Marlee M., E-mail: marleev@mie.utoronto

Purpose: Continuous dose delivery in radiation therapy treatments has been shown to decrease total treatment time while improving the dose conformity and distribution homogeneity over the conventional step-and-shoot approach. The authors develop an inverse treatment planning method for Gamma Knife® Perfexion™ that continuously delivers dose along a path in the target. Methods: The authors’ method is comprised of two steps: find a path within the target, then solve a mixed integer optimization model to find the optimal collimator configurations and durations along the selected path. Robotic path-finding techniques, specifically, simultaneous localization and mapping (SLAM) using an extended Kalman filter, aremore » used to obtain a path that travels sufficiently close to selected isocentre locations. SLAM is novelly extended to explore a 3D, discrete environment, which is the target discretized into voxels. Further novel extensions are incorporated into the steering mechanism to account for target geometry. Results: The SLAM method was tested on seven clinical cases and compared to clinical, Hamiltonian path continuous delivery, and inverse step-and-shoot treatment plans. The SLAM approach improved dose metrics compared to the clinical plans and Hamiltonian path continuous delivery plans. Beam-on times improved over clinical plans, and had mixed performance compared to Hamiltonian path continuous plans. The SLAM method is also shown to be robust to path selection inaccuracies, isocentre selection, and dose distribution. Conclusions: The SLAM method for continuous delivery provides decreased total treatment time and increased treatment quality compared to both clinical and inverse step-and-shoot plans, and outperforms existing path methods in treatment quality. It also accounts for uncertainty in treatment planning by accommodating inaccuracies.« less

The Cultural Influence in Accounting Standard Setting: A Comparative Analysis of the United States, Canada, and England.

ERIC Educational Resources Information Center

Bloom, Robert; And Others

A study of the processes for establishing the principles and policies of measurement and disclosure in preparing financial reports examines differences in these processes in the United States, Canada, and England. Information was drawn from international accounting literature on standard setting. The differences and similarities in the…

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

Slamming pressures on the bottom of a free-falling vertical wedge

NASA Astrophysics Data System (ADS)

Ikeda, C. M.; Judge, C. Q.

2013-11-01

High-speed planing boats are subjected to repeat impacts due to slamming, which can cause structural damage and injury to passengers. A first step in understanding and predicting the physics of a craft re-entering the water after becoming partially airborne is an experimental vertical drop test of a prismastic wedge (deadrise angle, β =20° beam, B = 300 mm; and length, L = 600 mm). The acrylic wedge was mounted to a rig allowing it to free-fall into a deep-water tank (5.2m × 5.2m × 4.2m deep) from heights 0 <= H <= 635 mm, measured from the keel to the free surface. The wedge was instrumented to record vertical position, acceleration, and pressure on the bottom surface. A pressure mapping system, capable of measuring several points over the area of the thin (0.1 mm) film sensor at sampling rates up to 20 kHz, is used and compared to surface-mounted pressure transducers (sampled at 10 kHz). A high speed camera (1000 fps, resolution of 1920 × 1200 pixels) is mounted above the wedge model to record the wetted surface as the wedge descended below the free surface. The pressure measurements taken with both conventional surface pressure transducers and the pressure mapping system agree within 10% of the peak pressure values (0.7 bar, typical). Supported by the Office of Naval Research.

Delayed Monocular SLAM Approach Applied to Unmanned Aerial Vehicles.

PubMed

Munguia, Rodrigo; Urzua, Sarquis; Grau, Antoni

2016-01-01

In recent years, many researchers have addressed the issue of making Unmanned Aerial Vehicles (UAVs) more and more autonomous. In this context, the state estimation of the vehicle position is a fundamental necessity for any application involving autonomy. However, the problem of position estimation could not be solved in some scenarios, even when a GPS signal is available, for instance, an application requiring performing precision manoeuvres in a complex environment. Therefore, some additional sensory information should be integrated into the system in order to improve accuracy and robustness. In this work, a novel vision-based simultaneous localization and mapping (SLAM) method with application to unmanned aerial vehicles is proposed. One of the contributions of this work is to design and develop a novel technique for estimating features depth which is based on a stochastic technique of triangulation. In the proposed method the camera is mounted over a servo-controlled gimbal that counteracts the changes in attitude of the quadcopter. Due to the above assumption, the overall problem is simplified and it is focused on the position estimation of the aerial vehicle. Also, the tracking process of visual features is made easier due to the stabilized video. Another contribution of this work is to demonstrate that the integration of very noisy GPS measurements into the system for an initial short period of time is enough to initialize the metric scale. The performance of this proposed method is validated by means of experiments with real data carried out in unstructured outdoor environments. A comparative study shows that, when compared with related methods, the proposed approach performs better in terms of accuracy and computational time.

SLAM-seq defines direct gene-regulatory functions of the BRD4-MYC axis.

PubMed

Muhar, Matthias; Ebert, Anja; Neumann, Tobias; Umkehrer, Christian; Jude, Julian; Wieshofer, Corinna; Rescheneder, Philipp; Lipp, Jesse J; Herzog, Veronika A; Reichholf, Brian; Cisneros, David A; Hoffmann, Thomas; Schlapansky, Moritz F; Bhat, Pooja; von Haeseler, Arndt; Köcher, Thomas; Obenauf, Anna C; Popow, Johannes; Ameres, Stefan L; Zuber, Johannes

2018-05-18

Defining direct targets of transcription factors and regulatory pathways is key to understanding their roles in physiology and disease. We combined SLAM-seq [thiol(SH)-linked alkylation for the metabolic sequencing of RNA], a method for direct quantification of newly synthesized messenger RNAs (mRNAs), with pharmacological and chemical-genetic perturbation in order to define regulatory functions of two transcriptional hubs in cancer, BRD4 and MYC, and to interrogate direct responses to BET bromodomain inhibitors (BETis). We found that BRD4 acts as general coactivator of RNA polymerase II-dependent transcription, which is broadly repressed upon high-dose BETi treatment. At doses triggering selective effects in leukemia, BETis deregulate a small set of hypersensitive targets including MYC. In contrast to BRD4, MYC primarily acts as a selective transcriptional activator controlling metabolic processes such as ribosome biogenesis and de novo purine synthesis. Our study establishes a simple and scalable strategy to identify direct transcriptional targets of any gene or pathway. Copyright © 2018 The Authors, some rights reserved; exclusive licensee American Association for the Advancement of Science. No claim to original U.S. Government Works.

"Educating" Lawyers about the Implications of Cost Accounting Standards for Government Contracts and Grants with Educational Institutions.

ERIC Educational Resources Information Center

Lemmer, Thomas A.; Pompeo, Paul E.

1994-01-01

This article discusses proposed U.S. Office of Management and Budget (OMB) Cost Accounting Standards (CAS) that will apply to educational institutions that contract with or receive grants from the federal government. It focuses on the history of CAS, the impact of CAS on colleges and universities, and recommendations for the administration of CAS…

Revised Accounting for Business Combinations

ERIC Educational Resources Information Center

Wilson, Arlette C.; Key, Kimberly

2008-01-01

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

The Saint Louis River Idea-Slam crowd sourcing good ideas ...

EPA Pesticide Factsheets

As part of the 2017 Saint Louis River Summit, we propose hosting an “Idea-Slam” using software originally developed by the U.S. Consumer Financial Protection Bureau. Idea-box is an open source online app/website used to collect and surface ideas from members of an organization, or the public in general. Using the app, users login, view a request or challenge for new ideas, can submit their own ideas and/or view, comment and vote on other previously submitted ideas. Initially we will start with three idea request or “challenges” as listed below. The first will be run prior to the Summit to help generate additional challenges that might be added for the summit depending on the results. Initial Idea Challenges:1. (Prior to summit) If you could ask a large group of Saint Louis River focused scientist, stakeholders, managers, politicians and the public a question about the SLR, what would you ask?2. How might we better engage students and educators with the Saint Louis River?3. How might we employ citizen science for the Saint Louis River?The Idea-box app will be available for users two weeks before the Saint Louis Summit. We will e-mail previous summit participants and others an invitation to participate in “The Saint Louis River Idea-Slam” with clear instruction on how to proceed. During the morning of the first day at the Saint Louis Summit we will make a brief announcement about the Idea-Slam (< 2min.), and invite everyone to participate.

AACSB Standards and Accounting Faculty's Intellectual Contributions

ERIC Educational Resources Information Center

Lee, B. Brian; Quddus, Munir

2008-01-01

The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

Code of Federal Regulations, 2010 CFR

2010-07-01

... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL... the standard data elements and when must they be captured on a travel accounting system? The data...

Do We Practice What We Preach? Special Report on Standards, Assessment, Accountability, and Interventions. Report #4, Fall 2000.

ERIC Educational Resources Information Center

Duttweiler, Patricia Cloud

This study was designed to analyze the implementation of state and district mandated academic standards, assessment processes, accountability, and intervention strategies at the middle-school level. Its goal is to identify and describe intervention strategies that are effective in increasing the ability of middle school students in at-risk…

12 CFR 363.3 - Independent public accountant.

Code of Federal Regulations, 2013 CFR

2013-01-01

.... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

12 CFR 363.3 - Independent public accountant.

Code of Federal Regulations, 2014 CFR

2014-01-01

.... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

12 CFR 363.3 - Independent public accountant.

Code of Federal Regulations, 2012 CFR

2012-01-01

.... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

12 CFR 363.3 - Independent public accountant.

Code of Federal Regulations, 2011 CFR

2011-01-01

.... Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must... forth in applicable professional standards, the independent public accountant must report the following on a timely basis to the audit committee: (1) All critical accounting policies and practices to be...

75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-28

... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-20

... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2013 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-18

... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2012 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

Numerical Evaluation of Dynamic Response for Flexible Composite Structures under Slamming Impact for Naval Applications

NASA Astrophysics Data System (ADS)

Hassoon, O. H.; Tarfaoui, M.; El Moumen, A.; Benyahia, H.; Nachtane, M.

2017-10-01

The deformable composite structures subjected to water-entry impact can be caused a phenomenon called hydroelastic effect, which can modified the fluid flow and estimated hydrodynamic loads comparing with rigid body. This is considered very important for ship design engineers to predict the global and the local hydrodynamic loads. This paper presents a numerical model to simulate the slamming water impact of flexible composite panels using an explicit finite element method. In order to better describe the hydroelastic influence and mechanical properties, composite materials panels with different stiffness and under different impact velocities with deadrise angle of 100 have been studied. In the other hand, the inertia effect was observed in the early stage of the impact that relative to the loading rate. Simulation results have been indicated that the lower stiffness panel has a higher hydroelastic effect and becomes more important when decreasing of the deadrise angle and increasing the impact velocity. Finally, the simulation results were compared with the experimental data and the analytical approaches of the rigid body to describe the behavior of the hydroelastic influence.

Numerical Evaluation of Dynamic Response for Flexible Composite Structures under Slamming Impact for Naval Applications

NASA Astrophysics Data System (ADS)

Hassoon, O. H.; Tarfaoui, M.; El Moumen, A.; Benyahia, H.; Nachtane, M.

2018-06-01

The deformable composite structures subjected to water-entry impact can be caused a phenomenon called hydroelastic effect, which can modified the fluid flow and estimated hydrodynamic loads comparing with rigid body. This is considered very important for ship design engineers to predict the global and the local hydrodynamic loads. This paper presents a numerical model to simulate the slamming water impact of flexible composite panels using an explicit finite element method. In order to better describe the hydroelastic influence and mechanical properties, composite materials panels with different stiffness and under different impact velocities with deadrise angle of 100 have been studied. In the other hand, the inertia effect was observed in the early stage of the impact that relative to the loading rate. Simulation results have been indicated that the lower stiffness panel has a higher hydroelastic effect and becomes more important when decreasing of the deadrise angle and increasing the impact velocity. Finally, the simulation results were compared with the experimental data and the analytical approaches of the rigid body to describe the behavior of the hydroelastic influence.

Complying with the Health Insurance Portability and Accountability Act. Privacy standards.

PubMed

Shuren, A W; Livsey, K

2001-11-01

The Privacy Rule: Limits the use and disclosure of PHI to purposes of treatment, payment, or routine health care operations. Requires covered entities to provide advance notice to the public of its policy governing disclosure of PHI. Requires entities covered by the Standard to secure general client consent to use and to disclose PHI for treatment, payment, or routine health care operations and to obtain specific client authorization to use or to disclose PHI for all other purposes unless the disclosure is specifically permitted without consent or authorization (e.g., a covered entity may disclose PHI to a health care oversight agency such as the Office of the Inspector General without first obtaining client authorization). In certain situations, a covered entity need only obtain client agreement to disclose PHI which may be oral or inferred from the circumstances surrounding the disclosure. For example, a covered entity could disclose PHI to a relative caring for the individual who is the subject of the health information. Expects covered entities to take measures to protect PHI from both inadvertent and deliberate misuse and disclosure. Requires, except in certain circumstances, the amount of PHI disclosed on any occasion to be limited to the minimum necessary to achieve the purpose of the disclosure. Gives individuals more control of their health information by permitting them to review and amend health information pertaining to themselves and to demand an accounting of persons to whom their health information has been disclosed. Establishes terms under which a covered entity may disclose PHI to a business associate. Permits states to maintain state laws that are more stringent than the Privacy Rule. The statute provides for significant civil and criminal penalties for failure to comply with the Standards. Violations are punishable by fines as much as $250,000 and 10 years imprisonment. The HHS, Office of Civil Rights is charged with enforcing the Standards. The

Intelligent Accountability in Education

ERIC Educational Resources Information Center

O'Neill, Onora

2013-01-01

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

76 FR 17191 - Staff Accounting Bulletin No. 114

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-28

...This Staff Accounting Bulletin (SAB) revises or rescinds portions of the interpretive guidance included in the codification of the Staff Accounting Bulletin Series. This update is intended to make the relevant interpretive guidance consistent with current authoritative accounting guidance issued as part of the Financial Accounting Standards Board's Accounting Standards Codification. The principal changes involve revision or removal of accounting guidance references and other conforming changes to ensure consistency of referencing throughout the SAB Series.

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...

48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505 Accounting for unallowable costs—Educational institutions. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable...

new lease accounting and health care.

PubMed

Berman, Mindy

2016-05-01

Recently released lease accounting standards from the Financial Accounting Standards Board (FASB) present three significant challenges for healthcare organizations: All leases must be reported on a company's balance sheet, increasing liabilities on the balance sheets of healthcare organizations considerably. Contractual agreements not previously considered leases will now be treated as leases. Classification of some equipment leases could change.

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

ERIC Educational Resources Information Center

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

2011-01-01

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

Notification: EPA’s Compliance with Statement of Federal Financial Accounting Standards No. 47 and Treasury Financial Manual, Part 2, Chapter 4700

EPA Pesticide Factsheets

Project #OA&E-FY18-0249, June 6, 2018. The OIG plans to begin preliminary research on the EPA’s compliance with the Statement of Federal Financial Accounting Standards No. 47: Reporting Entity; and Treasury Financial Manual, Part 2, Chapter 4700

AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

PubMed

Reinstein, A; Dery, R J

1999-10-01

The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

Race to the Top Leaves Children and Future Citizens behind: The Devastating Effects of Centralization, Standardization, and High Stakes Accountability

ERIC Educational Resources Information Center

Onosko, Joe

2011-01-01

President Barack Obama's Race to the Top (RTT) is a profoundly flawed educational reform plan that increases standardization, centralization, and test-based accountability in our nation's schools. Following a brief summary of the interest groups supporting the plan, who is currently participating in this race, why so many states voluntarily…

Accounting for both local aquatic community composition and bioavailability in setting site-specific quality standards for zinc.

PubMed

Peters, Adam; Simpson, Peter; Moccia, Alessandra

2014-01-01

Recent years have seen considerable improvement in water quality standards (QS) for metals by taking account of the effect of local water chemistry conditions on their bioavailability. We describe preliminary efforts to further refine water quality standards, by taking account of the composition of the local ecological community (the ultimate protection objective) in addition to bioavailability. Relevance of QS to the local ecological community is critical as it is important to minimise instances where quality classification using QS does not reconcile with a quality classification based on an assessment of the composition of the local ecology (e.g. using benthic macroinvertebrate quality assessment metrics such as River InVertebrate Prediction and Classification System (RIVPACS)), particularly where ecology is assessed to be at good or better status, whilst chemical quality is determined to be failing relevant standards. The alternative approach outlined here describes a method to derive a site-specific species sensitivity distribution (SSD) based on the ecological community which is expected to be present at the site in the absence of anthropogenic pressures (reference conditions). The method combines a conventional laboratory ecotoxicity dataset normalised for bioavailability with field measurements of the response of benthic macroinvertebrate abundance to chemical exposure. Site-specific QSref are then derived from the 5%ile of this SSD. Using this method, site QSref have been derived for zinc in an area impacted by historic mining activities. Application of QSref can result in greater agreement between chemical and ecological metrics of environmental quality compared with the use of either conventional (QScon) or bioavailability-based QS (QSbio). In addition to zinc, the approach is likely to be applicable to other metals and possibly other types of chemical stressors (e.g. pesticides). However, the methodology for deriving site-specific targets requires

Accounting and Accountability for Distributed and Grid Systems

NASA Technical Reports Server (NTRS)

Thigpen, William; McGinnis, Laura F.; Hacker, Thomas J.

2001-01-01

While the advent of distributed and grid computing systems will open new opportunities for scientific exploration, the reality of such implementations could prove to be a system administrator's nightmare. A lot of effort is being spent on identifying and resolving the obvious problems of security, scheduling, authentication and authorization. Lurking in the background, though, are the largely unaddressed issues of accountability and usage accounting: (1) mapping resource usage to resource users; (2) defining usage economies or methods for resource exchange; (3) describing implementation standards that minimize and compartmentalize the tasks required for a site to participate in a grid.

Indoor Modelling from Slam-Based Laser Scanner: Door Detection to Envelope Reconstruction

NASA Astrophysics Data System (ADS)

Díaz-Vilariño, L.; Verbree, E.; Zlatanova, S.; Diakité, A.

2017-09-01

Updated and detailed indoor models are being increasingly demanded for various applications such as emergency management or navigational assistance. The consolidation of new portable and mobile acquisition systems has led to a higher availability of 3D point cloud data from indoors. In this work, we explore the combined use of point clouds and trajectories from SLAM-based laser scanner to automate the reconstruction of building indoors. The methodology starts by door detection, since doors represent transitions from one indoor space to other, which constitutes an initial approach about the global configuration of the point cloud into building rooms. For this purpose, the trajectory is used to create a vertical point cloud profile in which doors are detected as local minimum of vertical distances. As point cloud and trajectory are related by time stamp, this feature is used to subdivide the point cloud into subspaces according to the location of the doors. The correspondence between subspaces and building rooms is not unambiguous. One subspace always corresponds to one room, but one room is not necessarily depicted by just one subspace, for example, in case of a room containing several doors and in which the acquisition is performed in a discontinue way. The labelling problem is formulated as combinatorial approach solved as a minimum energy optimization. Once the point cloud is subdivided into building rooms, envelop (conformed by walls, ceilings and floors) is reconstructed for each space. The connectivity between spaces is included by adding the previously detected doors to the reconstructed model. The methodology is tested in a real case study.

17 CFR 200.22 - The Chief Accountant.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

17 CFR 200.22 - The Chief Accountant.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

17 CFR 200.22 - The Chief Accountant.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

17 CFR 200.22 - The Chief Accountant.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

17 CFR 200.22 - The Chief Accountant.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false The Chief Accountant. 200.22... § 200.22 The Chief Accountant. The Chief Accountant of the Commission is the principal adviser to the... administration of the federal securities laws. The Chief Accountant oversees the accounting profession's standard...

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...

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...

GASB's Basis of Accounting Project.

ERIC Educational Resources Information Center

Kovlak, Daniel L.

1986-01-01

In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative…

School Leadership in an Age of Accountability: Tensions between Managerial and Professional Accountability

ERIC Educational Resources Information Center

Moller, Jorunn

2009-01-01

Standards and accountability have become a central issue of educational reform in many countries. Professional standards for teachers and principals have been developed, and benchmarking and comparison are at the heart of the new performance assessment. "Designer leadership" has become a defining theme for leadership in the appearance of regimes…

Degrees of Success in Accounting.

ERIC Educational Resources Information Center

Bourner, Jill; Bourner, Tom

1985-01-01

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

Engaging Accounting Students: How to Teach Principles of Accounting in Creative and Exciting Ways

ERIC Educational Resources Information Center

Jaijairam, Paul

2012-01-01

Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of accounting. This article contends that it is not the subject matter that is dry, but rather the methods in which faculty have traditionally presented accounting fundamentals and principles. Departing from standard lectures and…

Implementing SFAS No 121: Accounting for Impaired Assets.

PubMed

Luecke, R W; Meeting, D T; Stotzer, W G

1996-10-01

In March 1995, FASB issued Statement of Financial Accounting Standards (SFAS) No. 121: "Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed Of." It establishes accounting standards for assets whose carrying costs have been overstated due to a variety of circumstances that have reduced the value of the assets. Healthcare financial managers should fully understand the statement's implications for their organizations.

78 FR 21035 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-09

... references to accounting standards in these rules to the Financial Accounting Standards Board (FASB.... II. Background On June 30, 2009, the FASB issued Statement of Financial Accounting Standards No. 168, ``The Financial Accounting Standards Board Accounting Standards Codification TM and the Hierarchy of...

The Organizational Account of Function is an Etiological Account of Function.

PubMed

Artiga, Marc; Martínez, Manolo

2016-06-01

The debate on the notion of function has been historically dominated by dispositional and etiological accounts, but recently a third contender has gained prominence: the organizational account. This original theory of function is intended to offer an alternative account based on the notion of self-maintaining system. However, there is a set of cases where organizational accounts seem to generate counterintuitive results. These cases involve cross-generational traits, that is, traits that do not contribute in any relevant way to the self-maintenance of the organism carrying them, but instead have very important effects on organisms that belong to the next generation. We argue that any plausible solution to the problem of cross-generational traits shows that the organizational account just is a version of the etiological theory and, furthermore, that it does not provide any substantive advantage over standard etiological theories of function.

48 CFR 9901.306 - Standards applicability.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 7 2011-10-01 2011-10-01 false Standards applicability. 9901.306 Section 9901.306 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... 9901.306 Standards applicability. Cost Accounting Standards promulgated by the Board shall be mandatory...

78 FR 34550 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-10

... to accounting standards in these rules to the Financial Accounting Standards Board Accounting... Financial Accounting Standards Board Accounting Standards Codification. In accordance with 12 U.S.C. 2252..., Loan Policies and Operations, and Funding Operations; Accounting and Reporting Requirements; Federal...

Standards-Based Accountability: Reification, Responsibility and the Ethical Subject

ERIC Educational Resources Information Center

Kostogriz, Alex; Doecke, Brenton

2011-01-01

Over the last two decades, teachers in Australia have witnessed multiple incarnations of the idea of "educational accountability" and its enactment. Research into this phenomenon of educational policy and practice has revealed various layers of the concept, particularly its professional, bureaucratic, political and cultural dimensions…

GASB Achieves Standardization, Recognition.

ERIC Educational Resources Information Center

Bissell, George E.

1986-01-01

In 1984 the Governmental Accounting Standards Board, created to solidify accounting principles for government entities, enumerated Generally Accepted Accounting Principles endorsed by the American Institute of Certified Public Accountants and the National Council on Governmental Accounting. These principles have recently been approved for school…

Patients as teachers, medical students as filmmakers: the video slam, a pilot study.

PubMed

Shapiro, Dan; Tomasa, Lynne; Koff, Nancy Alexander

2009-09-01

In 2006-2007 and 2007-2008, the authors pilot-tested a filmmaking project, (medical students filmed patients) to assess the project's potential to teach about the challenges of living with serious chronic illness. Two years of second-year medical students (N = 32) from The University of Arizona, working in groups of two or three, were paired with patients and filmed multiple home visits during eight months. Students edited their films to 7 to 10 minutes and added transitions, titles, and music. A mixed audience of students and faculty viewed the resulting 12 films in a "Video Slam." Faculty also used the films in the formal curriculum to illustrate teaching points related to chronic illness. Student filmmakers, on average, made 4.4 visits, collected 5.6 hours of film, and edited for 26.6 hours. Students reported that the project affected what they planned to cover in clinic visits, increased their plans to involve patients in care, enhanced their appreciation for patient-centered care, improved their knowledge of community resources, improved their understanding of allied health professionals' roles, and taught them about patients' innovative adaptations. Overall, students rated the project highly for its impact on their education (mean = 4.52 of 5). Student and faculty viewers of the films (N = 74) found the films compelling (mean = 4.95 of 5) and informative (mean = 4.93 of 5). The authors encountered the ethical dilemmas of deciding who controls the patients' recorded stories and navigating between patient anonymity/confidentiality and allowing patients to use their stories to teach.

Test-Based Accountability: The Promise and the Perils

ERIC Educational Resources Information Center

Loveless, Tom

2005-01-01

In the early 1990s, states began establishing standards in academic subjects backed by test-based accountability systems to see that the standards were met. Incentives were implemented for schools and students based on pupil test scores. These early accountability systems paved the way for passage of landmark federal legislation, the No Child Left…

Alignment of Standards and Assessments as an Accountability Criterion.

ERIC Educational Resources Information Center

La Marca, Paul M.

2001-01-01

Provides an overview of the concept of alignment and the role it plays in assessment and accountability systems. Discusses some methodological issues affecting the study of alignment and explores the relationship between alignment and test score interpretation. Alignment is not only a methodological requirement but also an ethical requirement.…

20 CFR 725.513 - Accountability; transfer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Accountability; transfer. 725.513 Section 725.513 Employees' Benefits EMPLOYMENT STANDARDS ADMINISTRATION, DEPARTMENT OF LABOR FEDERAL COAL MINE... MINE SAFETY AND HEALTH ACT, AS AMENDED Payment of Benefits General Provisions § 725.513 Accountability...

Accountability and Virginia Public Schools, 2016-2017 School Year

ERIC Educational Resources Information Center

Virginia Department of Education, 2017

2017-01-01

This document offers a brief guide to understanding Virginia's system for holding schools accountable for raising student achievement. Virginia's accountability system supports teaching and learning by setting rigorous academic standards--known as the Standards of Learning (SOL)--and through annual statewide assessments of student achievement.…

A survey of simultaneous localization and mapping on unstructured lunar complex environment

NASA Astrophysics Data System (ADS)

Wang, Yiqiao; Zhang, Wei; An, Pei

2017-10-01

Simultaneous localization and mapping (SLAM) technology is the key to realizing lunar rover's intelligent perception and autonomous navigation. It embodies the autonomous ability of mobile robot, and has attracted plenty of concerns of researchers in the past thirty years. Visual sensors are meaningful to SLAM research because they can provide a wealth of information. Visual SLAM uses merely images as external information to estimate the location of the robot and construct the environment map. Nowadays, SLAM technology still has problems when applied in large-scale, unstructured and complex environment. Based on the latest technology in the field of visual SLAM, this paper investigates and summarizes the SLAM technology using in the unstructured complex environment of lunar surface. In particular, we focus on summarizing and comparing the detection and matching of features of SIFT, SURF and ORB, in the meanwhile discussing their advantages and disadvantages. We have analyzed the three main methods: SLAM Based on Extended Kalman Filter, SLAM Based on Particle Filter and SLAM Based on Graph Optimization (EKF-SLAM, PF-SLAM and Graph-based SLAM). Finally, this article summarizes and discusses the key scientific and technical difficulties in the lunar context that Visual SLAM faces. At the same time, we have explored the frontier issues such as multi-sensor fusion SLAM and multi-robot cooperative SLAM technology. We also predict and prospect the development trend of lunar rover SLAM technology, and put forward some ideas of further research.

Accounting for Contributions. Understanding the Requirements of FASB Statement No. 116.

ERIC Educational Resources Information Center

Ostrom, John S.

Since the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 116, Accounting for Contributions Received and Contributions Made, in June 1993, guidance has been sought in understanding its impact and implementation. Specific key provisions deal with contributions received and contributions made,…

47 CFR 36.354 - Access expenses-Account 6540.

Code of Federal Regulations, 2010 CFR

2010-10-01

... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS... Network Operations Expenses § 36.354 Access expenses—Account 6540. (a) This account includes access...

Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

PubMed

McLean, Robert A; Garis, Robert I

2005-03-01

To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

Accounting practice diversity in the healthcare industry.

PubMed

Robbins, W A; Turpin, R

1993-05-01

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

Rethinking Accountability in a Knowledge Society

ERIC Educational Resources Information Center

Sahlberg, Pasi

2010-01-01

Competition between schools combined with test-based accountability to hold schools accountable for predetermined knowledge standards have become a common solution in educational change efforts to improve the performance of educational systems around the world. This is happening as family and community social capital declines in most parts of…

Accounting Considerations in Public Sector Risk Management Pools.

ERIC Educational Resources Information Center

Commons, Harriet V.

1987-01-01

The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

Integrating Critical Spreadsheet Competencies into the Accounting Curriculum

ERIC Educational Resources Information Center

Walters, L. Melissa; Pergola, Teresa M.

2012-01-01

The American Institute of Certified Public Accountants (AICPA) and the International Accounting Education Standards Board (IAESB) identify spreadsheet technology as a key information technology (IT) competency for accounting professionals. However requisite spreadsheet competencies are not specifically defined by the AICPA or IAESB nor are they…

45 CFR 30.3 - Antitrust, fraud, exception in the account of an accountable official, and interagency claims...

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 1 2011-10-01 2011-10-01 false Antitrust, fraud, exception in the account of an accountable official, and interagency claims excluded. 30.3 Section 30.3 Public Welfare DEPARTMENT OF HEALTH... antitrust violations or fraud. (1) The standards in this part relating to compromise, suspension, and...

48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 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 9904.420 Accounting for independent research and development costs and bid and proposal costs. ...

Electronic Portfolios: Blending Technology, Accountability & Assessment

ERIC Educational Resources Information Center

Ahn, June

2004-01-01

Many educators struggle to discover the proper assessment strategies for students. Systemic reform and the standards movement introduce clarity and accountability in assessing students. Though proven to be efficient, standardized assessment such as multiple-choice tests often turn teachers away as they may not align with their classroom practices…

Making sense of nonbusiness accounting.

PubMed

Anthony, R N

1980-01-01

The nonbusiness world of municipalities, colleges and universities, hospitals, and other nonprofit organizations follows its own rules when it comes to financial statements, and these are often confusing to anyone who is accustomed to business accounting. According to this author, it was the concept of fund accounting that divided the two worlds of business and nonbusiness accounting and led to a situation where it is almost impossible to judge the financial performance of nonbusiness entities. He shows how financial statements of the business and nonbusiness worlds can use the same standards, with a few modifications for the unique features of nonbusiness organizations.

The Accountability Illusion

ERIC Educational Resources Information Center

Cronin, John; Dahlin, Michael; Xiang, Yun; McCahon, Donna

2009-01-01

The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states have leeway to: (1) Craft their own academic standards, select their own tests, and define…

[Management accounting in hospital setting].

PubMed

Brzović, Z; Richter, D; Simunić, S; Bozić, R; Hadjina, N; Piacun, D; Harcet, B

1998-12-01

The periodic income and expenditure accounts produced at the hospital and departmental level enable successful short term management, but, in the long run do not help remove tensions between health care demand and limited resources, nor do they enable optimal medical planning within the limited financial resources. We are trying to estabilish disease category costs based on case mixing according to diagnostic categories (diagnosis related groups, DRG, or health care resource groups, HRG) and calculation of hospital standard product costs, e.g., radiology cost, preoperative nursing cost etc. The average DRG cost is composed of standard product costs plus any costs specific to a diagnostic category. As an example, current costing procedure for hip artheroplasty in the University Hospital Center Zagreb is compared to the management accounting approach based on British Health Care Resource experience. The knowledge of disease category costs based on management accounting requirements facilitates the implementation of medical programs within the given financial resources and devolves managerial responsibility closer to the clinical level where medical decisions take place.

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2013 CFR

2013-10-01

... categories may include design and inspection costs; and for ODS categories may include wages, maintenance and... Financial Accounting Standards Board. (9) 330Property and Equipment. (i) This account shall include the cost... and all other associated cost necessary to place the respective property and equipment in acceptable...

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2014 CFR

2014-10-01

... categories may include design and inspection costs; and for ODS categories may include wages, maintenance and... Financial Accounting Standards Board. (9) 330Property and Equipment. (i) This account shall include the cost... and all other associated cost necessary to place the respective property and equipment in acceptable...

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2012 CFR

2012-10-01

... categories may include design and inspection costs; and for ODS categories may include wages, maintenance and... Financial Accounting Standards Board. (9) 330Property and Equipment. (i) This account shall include the cost... and all other associated cost necessary to place the respective property and equipment in acceptable...

Accounting for quality: on the relationship between accounting and quality improvement in healthcare.

PubMed

Pflueger, Dane

2015-04-23

Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health Service (NHS) with findings from the broadly defined 'social studies of accounting' literature and illustrative examples. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what they do to practice, and the development of distinctively skeptical calculative cultures.

Trade-based carbon sequestration accounting.

PubMed

King, Dennis M

2004-04-01

This article describes and illustrates an accounting method to assess and compare "early" carbon sequestration investments and trades on the basis of the number of standardized CO2 emission offset credits they will provide. The "gold standard" for such credits is assumed to be a relatively riskless credit based on a CO2 emission reduction that provides offsets against CO2 emissions on a one-for-one basis. The number of credits associated with carbon sequestration needs to account for time, risk, durability, permanence, additionality, and other factors that future trade regulators will most certainly use to assign "official" credits to sequestration projects. The method that is presented here uses established principles of natural resource accounting and conventional rules of asset valuation to "score" projects. A review of 20 "early" voluntary United States based CO2 offset trades that involve carbon sequestration reveals that the assumptions that buyers, sellers, brokers, and traders are using to characterize the economic potential of their investments and trades vary enormously. The article develops a "universal carbon sequestration credit scoring equation" and uses two of these trades to illustrate the sensitivity of trade outcomes to various assumptions about how future trade auditors are likely to "score" carbon sequestration projects in terms of their "equivalency" with CO2 emission reductions. The article emphasizes the importance of using a standard credit scoring method that accounts for time and risk to assess and compare even unofficial prototype carbon sequestration trades. The scoring method illustrated in this article is a tool that can protect the integrity of carbon sequestration credit trading and can assist buyers and sellers in evaluating the real economic potential of prospective trades.

Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards

DTIC Science & Technology

1999-01-11

20301-1900. The identity of each writer and caller is fully protected. Acronyms ACO CAM CAS CO DCAA DCMC DFARS FAR FAO FMIS GAAP GAAS...Accounting Principles ( GAAP ) and accounting methods accepted for income tax purposes by the Internal Revenue Service. The purpose of GAAP is to report cost...information for financial statement purposes GAAP was developed primarily for stockholder use and protection, not to control expenditures on

Toppling Disciplinary Silos: One Suggestion for Accounting and Management.

ERIC Educational Resources Information Center

Thorne, Daniel; Davig, William

1999-01-01

The topic of managing diversity is presented as a way to combine management and accounting to enable students to understand different accounting standards and cultural differences internationally. (SK)

7 CFR 48.6 - Failure to account.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 2 2012-01-01 2012-01-01 false Failure to account. 48.6 Section 48.6 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... SECRETARY OF AGRICULTURE FOR THE ENFORCEMENT OF THE PRODUCE AGENCY ACT Violations § 48.6 Failure to account...

7 CFR 48.6 - Failure to account.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 2 2014-01-01 2014-01-01 false Failure to account. 48.6 Section 48.6 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... SECRETARY OF AGRICULTURE FOR THE ENFORCEMENT OF THE PRODUCE AGENCY ACT Violations § 48.6 Failure to account...

7 CFR 48.6 - Failure to account.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 2 2013-01-01 2013-01-01 false Failure to account. 48.6 Section 48.6 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... SECRETARY OF AGRICULTURE FOR THE ENFORCEMENT OF THE PRODUCE AGENCY ACT Violations § 48.6 Failure to account...

Accounting for group differences in appraisals of social inequality: differential injustice standards.

PubMed

Miron, Anca M; Warner, Ruth H; Branscombe, Nyla R

2011-06-01

We tested whether differential appraisals of inequality are a function of the injustice standards used by different groups. A confirmatory standard of injustice is defined as the amount of evidence needed to arrive at the conclusion that injustice has occurred. Consistent with a motivational shifting of standards view, we found that advantaged and disadvantaged group members set different standards of injustice when judging the magnitude of gender (Study 1) and racial (Study 2) wage inequality. In addition, because advantaged and disadvantaged group members formed - based on their differential standards - divergent appraisals of wage inequality, they experienced differential desire to restore inter-group justice. We discuss the implications of promoting low confirmatory standards for changing perceptions of social reality and for motivating justice-restorative behaviour. ©2011 The British Psychological Society.

48 CFR 49.602-3 - Schedule of accounting information.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Schedule of accounting information. 49.602-3 Section 49.602-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support of...

Making Accountability Really Count

ERIC Educational Resources Information Center

Resnick, Lauren B.

2006-01-01

Standards-based education has now reached a stage where it is possible to evaluate its overall effectiveness. Several earlier papers in the special issue of "Educational Measurement: Issues and Practice" on "Test Scores and State Accountability" (Volume 24, Number 4) examined specific state policies and their effects on schools…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-19

... SMALL BUSINESS ADMINISTRATION [Docket No. SBA-2010-0005] Implications of Financial Accounting... from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard (FAS) 166 have on SBA Lender and investor...

Mice Lacking the SLAM Family Member CD84 Display Unaltered Platelet Function in Hemostasis and Thrombosis

PubMed Central

Hofmann, Sebastian; Braun, Attila; Pozgaj, Rastislav; Morowski, Martina; Vögtle, Timo; Nieswandt, Bernhard

2014-01-01

Background Platelets are anuclear cell fragments derived from bone marrow megakaryocytes that safeguard vascular integrity by forming thrombi at sites of vascular injury. Although the early events of thrombus formation—platelet adhesion and aggregation—have been intensively studied, less is known about the mechanisms and receptors that stabilize platelet-platelet interactions once a thrombus has formed. One receptor that has been implicated in this process is the signaling lymphocyte activation molecule (SLAM) family member CD84, which can undergo homophilic interactions and becomes phosphorylated upon platelet aggregation. Objective The role of CD84 in platelet physiology and thrombus formation was investigated in CD84-deficient mice. Methods and Results We generated CD84-deficient mice and analyzed their platelets in vitro and in vivo. Cd84−/− platelets exhibited normal activation and aggregation responses to classical platelet agonists. Furthermore, CD84 deficiency did not affect integrin-mediated clot retraction and spreading of activated platelets on fibrinogen. Notably, also the formation of stable three-dimensional thrombi on collagen-coated surfaces under flow ex vivo was unaltered in the blood of Cd84−/− mice. In vivo, Cd84−/− mice exhibited unaltered hemostatic function and arterial thrombus formation. Conclusion These results show that CD84 is dispensable for thrombus formation and stabilization, indicating that its deficiency may be functionally compensated by other receptors or that it may be important for platelet functions different from platelet-platelet interactions. PMID:25551754

Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

ERIC Educational Resources Information Center

Alzeban, Abdulaziz

2016-01-01

Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

48 CFR 9901.305 - Requirements for standards and interpretive rulings.

Code of Federal Regulations, 2014 CFR

2014-10-01

... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

48 CFR 9901.305 - Requirements for standards and interpretive rulings.

Code of Federal Regulations, 2013 CFR

2013-10-01

... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

48 CFR 9901.305 - Requirements for standards and interpretive rulings.

Code of Federal Regulations, 2011 CFR

2011-10-01

... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

48 CFR 9901.305 - Requirements for standards and interpretive rulings.

Code of Federal Regulations, 2012 CFR

2012-10-01

... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

48 CFR 9901.305 - Requirements for standards and interpretive rulings.

Code of Federal Regulations, 2010 CFR

2010-10-01

... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account, after consultation and discussion with the Comptroller General, professional accounting organizations... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

School-Based Management and Accountability Procedures Manual

ERIC Educational Resources Information Center

North Carolina Department of Public Instruction, 2004

2004-01-01

From the mission, several principles were developed to guide the School-Based Management and Accountability Program (the ABCs). (1) The ABCs sets standards for student performance and growth in the basics that are the foundation for further learning and achievement; (2) The accountability system in the ABCs plan is designed to result in improved…

Changes to the Intermediate Accounting Course Sequence

ERIC Educational Resources Information Center

Davidson, Lesley H.; Francisco, William H.

2009-01-01

There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

Cost Impact Assessment of Cost Accounting Practice Changes.

DTIC Science & Technology

1980-09-01

7A0-A092 434 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/0 5/1 COST IMPACT ASSESSMENT OF COST ACCOUNTING PRACTICE CHANGES.(UlNL S EP 80 J S ANDERSONUN CL...MNGER 4. TITLE (mod Su&CEI* I. Tyss[ of REPORT & 11.1110 Coyenea Cost Impact Assessment of Cost Accounting Master’ s Thesis; September Practice Chages...thesis represents the results of research on cost impact assessment of cost accounting practice changes to Cost Accounting Standards-covered contracts. The

Curveslam: Utilizing Higher Level Structure In Stereo Vision-Based Navigation

DTIC Science & Technology

2012-01-01

consider their applica- tion to SLAM . The work of [31] [32] develops a spline-based SLAM framework, but this is only for application to LIDAR -based SLAM ...Existing approaches to visual Simultaneous Localization and Mapping ( SLAM ) typically utilize points as visual feature primitives to represent landmarks...regions of interest. Further, previous SLAM techniques that propose the use of higher level structures often place constraints on the environment, such as

SLAM-based dense surface reconstruction in monocular Minimally Invasive Surgery and its application to Augmented Reality.

PubMed

Chen, Long; Tang, Wen; John, Nigel W; Wan, Tao Ruan; Zhang, Jian Jun

2018-05-01

While Minimally Invasive Surgery (MIS) offers considerable benefits to patients, it also imposes big challenges on a surgeon's performance due to well-known issues and restrictions associated with the field of view (FOV), hand-eye misalignment and disorientation, as well as the lack of stereoscopic depth perception in monocular endoscopy. Augmented Reality (AR) technology can help to overcome these limitations by augmenting the real scene with annotations, labels, tumour measurements or even a 3D reconstruction of anatomy structures at the target surgical locations. However, previous research attempts of using AR technology in monocular MIS surgical scenes have been mainly focused on the information overlay without addressing correct spatial calibrations, which could lead to incorrect localization of annotations and labels, and inaccurate depth cues and tumour measurements. In this paper, we present a novel intra-operative dense surface reconstruction framework that is capable of providing geometry information from only monocular MIS videos for geometry-aware AR applications such as site measurements and depth cues. We address a number of compelling issues in augmenting a scene for a monocular MIS environment, such as drifting and inaccurate planar mapping. A state-of-the-art Simultaneous Localization And Mapping (SLAM) algorithm used in robotics has been extended to deal with monocular MIS surgical scenes for reliable endoscopic camera tracking and salient point mapping. A robust global 3D surface reconstruction framework has been developed for building a dense surface using only unorganized sparse point clouds extracted from the SLAM. The 3D surface reconstruction framework employs the Moving Least Squares (MLS) smoothing algorithm and the Poisson surface reconstruction framework for real time processing of the point clouds data set. Finally, the 3D geometric information of the surgical scene allows better understanding and accurate placement AR augmentations

Incorporating Sustainability Issues into the Financial Accounting Curriculum

ERIC Educational Resources Information Center

Haskin, Daniel L.; Burke, Megan M.

2016-01-01

Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board…

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...

Applying new AICPA accounting rules on special reports.

PubMed

Reinstein, A; Dery, R J

1998-04-01

Two new standards on agreed-upon procedures, issued by the American Institute of Certified Public Accountants, provide healthcare organizations and associated decision makers with new flexibility in acquiring professional accounting services. Effective January 1, 1996, these procedures allow organizations to target the type and volume of services performed by accountants and potentially avoid the time and expense involved in completing a full financial statement audit. As with any other accounting engagement, both the healthcare organization and the accounting firm need to establish what procedures will be conducted, who will be allowed to use the resulting report, and how the procedures will be conducted.

34 CFR 200.12 - Single State accountability system.

Code of Federal Regulations, 2012 CFR

2012-07-01

... SECONDARY EDUCATION, DEPARTMENT OF EDUCATION TITLE I-IMPROVING THE ACADEMIC ACHIEVEMENT OF THE DISADVANTAGED... State's accountability system must— (1) Be based on the State's academic standards under § 200.1, academic assessments under § 200.2, and other academic indicators under § 200.19; (2) Take into account the...

34 CFR 200.12 - Single State accountability system.

Code of Federal Regulations, 2011 CFR

2011-07-01

... SECONDARY EDUCATION, DEPARTMENT OF EDUCATION TITLE I-IMPROVING THE ACADEMIC ACHIEVEMENT OF THE DISADVANTAGED... State's accountability system must— (1) Be based on the State's academic standards under § 200.1, academic assessments under § 200.2, and other academic indicators under § 200.19; (2) Take into account the...

48 CFR 9903.302-2 - Change to a cost accounting practice.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Disclosure Statement, except for the following: (a) The initial adoption of a cost accounting practice for... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a cost...

12 CFR 621.13 - Content and standards-general rules.

Code of Federal Regulations, 2010 CFR

2010-01-01

... generally accepted accounting principles and such other accounting requirements, standards, and procedures... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Content and standards-general rules. 621.13 Section 621.13 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING...

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…

Why good accountants do bad audits.

PubMed

Bazerman, Max H; Loewenstein, George; Moore, Don A

2002-11-01

On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment.

Teaching Special Decisions in a Lean Accounting Environment

ERIC Educational Resources Information Center

Haskin, Daniel

2010-01-01

Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the…

A Quantitative Examination of the Influence of Non-Instructional Variables on Meeting State Accountability Standards

ERIC Educational Resources Information Center

Newman, Lisa D.

2017-01-01

Since the 1990's, schools across the United States have been held accountable for increased student learning. Increased use of growth-based accountability models and a lack of clarity on what each model measures have resulted in a need for additional research focused on the real-world implications for teacher agency and school accountability. The…

Open Pit Mine 3d Mapping by Tls and Digital Photogrammetry: 3d Model Update Thanks to a Slam Based Approach

NASA Astrophysics Data System (ADS)

Vassena, G.; Clerici, A.

2018-05-01

The state of the art of 3D surveying technologies, if correctly applied, allows to obtain 3D coloured models of large open pit mines using different technologies as terrestrial laser scanner (TLS), with images, combined with UAV based digital photogrammetry. GNSS and/or total station are also currently used to geo reference the model. The University of Brescia has been realised a project to map in 3D an open pit mine located in Botticino, a famous location of marble extraction close to Brescia in North Italy. Terrestrial Laser Scanner 3D point clouds combined with RGB images and digital photogrammetry from UAV have been used to map a large part of the cave. By rigorous and well know procedures a 3D point cloud and mesh model have been obtained using an easy and rigorous approach. After the description of the combined mapping process, the paper describes the innovative process proposed for the daily/weekly update of the model itself. To realize this task a SLAM technology approach is described, using an innovative approach based on an innovative instrument capable to run an automatic localization process and real time on the field change detection analysis.

Alignment of Standards and Assessments as an Accountability Criterion. ERIC Digest.

ERIC Educational Resources Information Center

La Marca, Paul M.

This digest provides an overview of the concept of alignment and the role it plays in assessment and accountability systems. It also discusses methodological issues affecting the study of alignment and explores the relationship between alignment and test score interpretation. Alignment refers to the degree of match between test content and subject…

48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

Code of Federal Regulations, 2010 CFR

2010-10-01

... established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603 Changes to disclosed or established cost accounting practices. ...

48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

Code of Federal Regulations, 2011 CFR

2011-10-01

... established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603 Changes to disclosed or established cost accounting practices. ...

18. Uniform cost accounting in long-term care.

PubMed

Sorensen, J E

1976-05-01

Uniform cost data are essential for managing health services, establishing billing and reimbursement rates, and measuring effectiveness and impact. Although it is especially difficult in the case of long-term health care to develop standard cost accounting procedures because of the varied configurations of inpatient, intermediate, and ambulatory services, the overall approaches to cost accounting and its content can be made more uniform. With this purpose in mind, a general model of cost accounting is presented for a multilevel program of long-term services, together with a special method for ambulatory services using "hours accounted for" as the basic measure.

47 CFR 36.181 - Material and supplies-Account 1220.

Code of Federal Regulations, 2010 CFR

2010-10-01

... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS... Material and Supplies and Cash Working Capital § 36.181 Material and supplies—Account 1220. (a) The amount included in Account 1220 is apportioned among the operations on the basis of the apportionment of the cost...

Enhancement of CLAIM (clinical accounting information) for a localized Chinese version.

PubMed

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

2005-10-01

CLinical Accounting InforMation (CLAIM) is a standard for the exchange of data between patient accounting systems and electronic medical record (EMR) systems. It uses eXtensible Markup Language (XML) as a meta-language and was developed in Japan. CLAIM is subordinate to the Medical Markup Language (MML) standard, which allows the exchange of medical data between different medical institutions. It has inherited the basic structure of MML 2.x and the current version, version 2.1, contains two modules and nine data definition tables. In China, no data exchange standard yet exists that links EMR systems to accounting systems. Taking advantage of CLAIM's flexibility, we created a localized Chinese version based on CLAIM 2.1. Since Chinese receipt systems differ from those of Japan, some information such as prescription formats, etc. are also different from those in Japan. Two CLAIM modules were re-engineered and six data definition tables were either added or redefined. The Chinese version of CLAIM takes local needs into account, and consequently it is now possible to transfer data between the patient accounting systems and EMR systems of Chinese medical institutions effectively.

48 CFR 9904.407 - Use of standard costs for direct material and direct labor.

Code of Federal Regulations, 2010 CFR

2010-10-01

... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.407 Use of standard costs for direct... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Use of standard costs for...

Fund Accounting Is Dead: Let This Complex System Rest in Peace.

ERIC Educational Resources Information Center

Coville, Joanne

1995-01-01

It is argued that colleges and universities have created extremely complex and convoluted accounting/reporting systems using fund accounting. Recent changes in accounting standards should be seen as an opportunity to streamline many of the processes that have been designed to support funds, allowing introduction of other approaches. (MSE)

45 CFR 164.528 - Accounting of disclosures of protected health information.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Accounting of disclosures of protected health... Health Information § 164.528 Accounting of disclosures of protected health information. (a) Standard: Right to an accounting of disclosures of protected health information. (1) An individual has a right to...

Implications of new accounting rules for income taxes.

PubMed

Reinstein, A; Carmichael, B J; Spaulding, A D

1994-02-01

The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

SAMICS support study. Volume 1: Cost account catalog

NASA Technical Reports Server (NTRS)

1977-01-01

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

21st Century Water Asset Accounting: Implications Report (WERF Report INFR6R12b)

EPA Science Inventory

This project is an important first step towards developing water industry standards and accounting protocols for green infrastructure that could be adopted by the Governmental Accounting Standards Board (GASB) to promote green infrastructure investment. Green infrastructure, the ...

76 FR 39105 - Notice of Request for Comments on Proposed Deferred Maintenance and Repairs Standards

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-05

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Request for Comments on Proposed Deferred Maintenance and Repairs Standards AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board... Accounting Standards Advisory Board (FASAB) is requesting comments on the Exposure Draft, Deferred...

76 FR 14110 - Order Regarding Review of FASB Accounting Support Fee for 2011 Under Section 109 of the Sarbanes...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-15

... recognize, as generally accepted for purposes of the securities laws, any accounting principles established... policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard...

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

ERIC Educational Resources Information Center

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

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

Accountability and Opportunity in Higher Education: The Civil Rights Dimension

ERIC Educational Resources Information Center

Orfield, Gary, Ed.; Hillman, Nicholas, Ed.

2018-01-01

In "Accountability and Opportunity in Higher Education," leading scholars address the unforeseen impact of accountability standards on students of color and the institutions that disproportionately serve them. The book describes how federal policies can worsen existing racial inequalities in higher education and offers alternative…

Towards Unmanned Systems for Dismounted Operations in the Canadian Forces

DTIC Science & Technology

2011-01-01

LIDAR , and RADAR) and lower power/mass, passive imaging techniques such as structure from motion and simultaneous localisation and mapping ( SLAM ...sensors and learning algorithms. 5.1.2 Simultaneous localisation and mapping SLAM algorithms concurrently estimate a robot pose and a map of unique...locations and vehicle pose are part of the SLAM state vector and are estimated in each update step. AISS developed a monocular camera-based SLAM

Wild-Type Measles Viruses with Non-Standard Genome Lengths

PubMed Central

Bankamp, Bettina; Liu, Chunyu; Rivailler, Pierre; Bera, Jayati; Shrivastava, Susmita; Kirkness, Ewen F.; Bellini, William J.; Rota, Paul A.

2014-01-01

The length of the single stranded, negative sense RNA genome of measles virus (MeV) is highly conserved at 15,894 nucleotides (nt). MeVs can be grouped into 24 genotypes based on the highly variable 450 nucleotides coding for the carboxyl-terminus of the nucleocapsid protein (N-450). Here, we report the genomic sequences of 2 wild-type viral isolates of genotype D4 with genome lengths of 15,900 nt. Both genomes had a 7 nt insertion in the 3′ untranslated region (UTR) of the matrix (M) gene and a 1 nt deletion in the 5′ UTR of the fusion (F) gene. The net gain of 6 nt complies with the rule-of-six required for replication competency of the genomes of morbilliviruses. The insertions and deletion (indels) were confirmed in a patient sample that was the source of one of the viral isolates. The positions of the indels were identical in both viral isolates, even though epidemiological data and the 3 nt differences in N-450 between the two genomes suggested that the viruses represented separate chains of transmission. Identical indels were found in the M-F intergenic regions of 14 additional genotype D4 viral isolates that were imported into the US during 2007–2010. Viral isolates with and without indels produced plaques of similar size and replicated efficiently in A549/hSLAM and Vero/hSLAM cells. This is the first report of wild-type MeVs with genome lengths other than 15,894 nt and demonstrates that the length of the M-F UTR of wild-type MeVs is flexible. PMID:24748123

Should PUS Standard Evolve?

NASA Astrophysics Data System (ADS)

Fourtier, Ph.; Nodet, J.; Garcia, G.

2008-08-01

Based on practical experience, the current paper presents position of Thales Alenia Space as a prime contractor, on the use of PUS standard. Questions have raised during past and present applications, which could be justifications for evolutions of the standard. This kind of reporting could be one of the entries for a reactivation of a working group on the PUS standard, taking into account significant experiences accumulated on diverse programs since early 2000.

40 CFR 31.20 - Standards for financial management systems.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Standards for financial management... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 31.20 Standards for financial... procedures for expending and accounting for its own funds. Fiscal control and accounting procedures of the...

How Principals and Teachers Respond to States' Accountability Systems

ERIC Educational Resources Information Center

Lee, Hyemi

2013-01-01

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

76 FR 3142 - Release of Exposure Draft Technical Bulletins; Accounting for Oil and Gas Resources and Federal...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-19

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Release of Exposure Draft Technical Bulletins; Accounting for Oil and Gas Resources and Federal Natural Resources Other Than Oil and Gas AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal...

48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

Code of Federal Regulations, 2010 CFR

2010-10-01

... disclosed or established cost accounting practices. 30.604 Section 30.604 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices...

48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

Code of Federal Regulations, 2011 CFR

2011-10-01

... disclosed or established cost accounting practices. 30.604 Section 30.604 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices...

10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and... Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So as... 10 Energy 4 2010-01-01 2010-01-01 false Cost principles or standards applicable to for-profit...

Does public reporting measure up? Federalism, accountability and child-care policy in Canada.

PubMed

Anderson, Lynell; Findlay, Tammy

2010-01-01

Governments in Canada have recently been exploring new accountability measures within intergovernmental relations. Public reporting has become the preferred mechanism in a range of policy areas, including early learning and child-care, and the authors assess its effectiveness as an accountability measure. The article is based on their experience with a community capacity-building project that considers the relationship between the public policy, funding and accountability mechanisms under the federal/provincial/territorial agreements related to child-care. The authors argue that in its current form, public reporting has not lived up to its promise of accountability to citizens. This evaluation is based on the standards that governments have set for themselves under the federal/provincial/territorial agreements, as well as guidelines set by the Public Sector Accounting Board, an independent body that develops accounting standards over time through consultation with governments.

An Adaptive Scheme for Robot Localization and Mapping with Dynamically Configurable Inter-Beacon Range Measurements

PubMed Central

Torres-González, Arturo; Martinez-de Dios, Jose Ramiro; Ollero, Anibal

2014-01-01

This work is motivated by robot-sensor network cooperation techniques where sensor nodes (beacons) are used as landmarks for range-only (RO) simultaneous localization and mapping (SLAM). This paper presents a RO-SLAM scheme that actuates over the measurement gathering process using mechanisms that dynamically modify the rate and variety of measurements that are integrated in the SLAM filter. It includes a measurement gathering module that can be configured to collect direct robot-beacon and inter-beacon measurements with different inter-beacon depth levels and at different rates. It also includes a supervision module that monitors the SLAM performance and dynamically selects the measurement gathering configuration balancing SLAM accuracy and resource consumption. The proposed scheme has been applied to an extended Kalman filter SLAM with auxiliary particle filters for beacon initialization (PF-EKF SLAM) and validated with experiments performed in the CONET Integrated Testbed. It achieved lower map and robot errors (34% and 14%, respectively) than traditional methods with a lower computational burden (16%) and similar beacon energy consumption. PMID:24776938

An adaptive scheme for robot localization and mapping with dynamically configurable inter-beacon range measurements.

PubMed

Torres-González, Arturo; Martinez-de Dios, Jose Ramiro; Ollero, Anibal

2014-04-25

This work is motivated by robot-sensor network cooperation techniques where sensor nodes (beacons) are used as landmarks for range-only (RO) simultaneous localization and mapping (SLAM). This paper presents a RO-SLAM scheme that actuates over the measurement gathering process using mechanisms that dynamically modify the rate and variety of measurements that are integrated in the SLAM filter. It includes a measurement gathering module that can be configured to collect direct robot-beacon and inter-beacon measurements with different inter-beacon depth levels and at different rates. It also includes a supervision module that monitors the SLAM performance and dynamically selects the measurement gathering configuration balancing SLAM accuracy and resource consumption. The proposed scheme has been applied to an extended Kalman filter SLAM with auxiliary particle filters for beacon initialization (PF-EKF SLAM) and validated with experiments performed in the CONET Integrated Testbed. It achieved lower map and robot errors (34% and 14%, respectively) than traditional methods with a lower computational burden (16%) and similar beacon energy consumption.

45 CFR 2541.200 - Standards for financial management systems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Standards for financial management systems. 2541... STATE AND LOCAL GOVERNMENTS Post-Award Requirements § 2541.200 Standards for financial management... for expending and accounting for its own funds. Fiscal control and accounting procedures of the State...

38 CFR 43.20 - Standards for financial management systems.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Standards for financial... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 43.20 Standards for financial... procedures for expending and accounting for its own funds. Fiscal control and accounting procedures of the...

Accountability for College and Career Readiness: Developing a New Paradigm

ERIC Educational Resources Information Center

Darling-Hammond, Linda; Wilhoit, Gene; Pittenger, Linda

2014-01-01

As schools across the country prepare for new standards under the Common Core, states are moving toward creating more aligned systems of assessment and accountability. This paper recommends an accountability approach that focuses on meaningful learning, enabled by professionally skilled and committed educators, and supported by adequate and…

Called to Account: New Directions in School Accountability. Quality Counts. Education Week. Volume 35, Number 16

ERIC Educational Resources Information Center

Edwards, Virginia B., Ed.

2016-01-01

For the past decade and a half, the fight to improve America's schools has been fought largely on two fronts: academic standards as one battleground, and accountability the other, with the issue of mandatory testing adding heat to a very public--and increasingly politicized--debate. The questions for policymakers and educators are as direct as…

A Primer on Autonomous Aerial Vehicle Design

PubMed Central

Coppejans, Hugo H. G.; Myburgh, Herman C.

2015-01-01

There is a large amount of research currently being done on autonomous micro-aerial vehicles (MAV), such as quadrotor helicopters or quadcopters. The ability to create a working autonomous MAV depends mainly on integrating a simultaneous localization and mapping (SLAM) solution with the rest of the system. This paper provides an introduction for creating an autonomous MAV for enclosed environments, aimed at students and professionals alike. The standard autonomous system and MAV automation are discussed, while we focus on the core concepts of SLAM systems and trajectory planning algorithms. The advantages and disadvantages of using remote processing are evaluated, and recommendations are made regarding the viability of on-board processing. Recommendations are made regarding best practices to serve as a guideline for aspirant MAV designers. PMID:26633410

A Primer on Autonomous Aerial Vehicle Design.

PubMed

Coppejans, Hugo H G; Myburgh, Herman C

2015-12-02

There is a large amount of research currently being done on autonomous micro-aerial vehicles (MAV), such as quadrotor helicopters or quadcopters. The ability to create a working autonomous MAV depends mainly on integrating a simultaneous localization and mapping (SLAM) solution with the rest of the system. This paper provides an introduction for creating an autonomous MAV for enclosed environments, aimed at students and professionals alike. The standard autonomous system and MAV automation are discussed, while we focus on the core concepts of SLAM systems and trajectory planning algorithms. The advantages and disadvantages of using remote processing are evaluated, and recommendations are made regarding the viability of on-board processing. Recommendations are made regarding best practices to serve as a guideline for aspirant MAV designers.

Social Accountability of Medical Schools: Do Accreditation Standards Help Promote the Concept?

ERIC Educational Resources Information Center

Abdalla, Mohamed Elhassan

2014-01-01

The social accountability of medical schools is an emerging concept in medical education. This issue calls for the consideration of societal needs in all aspects of medical programmes, including the values of relevance, quality, cost-effectiveness and equity. Most importantly, these needs must be defined collaboratively with people themselves.…

20 CFR 437.20 - Standards for financial management systems.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Standards for financial management systems... Financial Administration § 437.20 Standards for financial management systems. (a) A State must expend and account for grant funds in accordance with State laws and procedures for expending and accounting for its...

Tips for School Districts: GASB's New Fund Balance Standards

ERIC Educational Resources Information Center

Mead, Dean Michael

2010-01-01

In March 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions." School districts that prepare financial reports based on generally accepted accounting principles are required to implement this standard no later than the first fiscal year that starts after…

Articulation Activity for Accounting Programs: Project Results and Descriptive Report. Final Report.

ERIC Educational Resources Information Center

Adams, Esther

In response to the need for a basic articulated accounting curriculum providing for a smooth transition from the secondary to the postsecondary level, Blackhawk Technical Institute (BTI) conducted a project to develop a master list of accounting competencies as the basis of a core accounting curriculum; to determine competency standards; to…

Professional Competence and Continuing Professional Development in Accounting: Professional Practice vs. Non-Practice

ERIC Educational Resources Information Center

Murphy, Brid

2017-01-01

In 2004, the International Federation of Accountants introduced International Education Standard 7 (IES 7), requiring all member professional accounting bodies to adopt mandatory continuing professional development (CPD) schemes. IES 7 places responsibility on individual accounting practitioners to maintain, develop and certify appropriate…

45 CFR 1174.20 - Standards for financial management systems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Standards for financial management systems. 1174... Financial Administration § 1174.20 Standards for financial management systems. (a) A State must expand and account for grant funds in accordance with State laws and procedures for expending and accounting for its...

22 CFR 135.20 - Standards for financial management systems.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Standards for financial management systems. 135... Financial Administration § 135.20 Standards for financial management systems. (a) A State must expand and account for grant funds in accordance with State laws and procedures for expending and accounting for its...

34 CFR 80.20 - Standards for financial management systems.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Standards for financial management systems. 80.20... Financial Administration § 80.20 Standards for financial management systems. (a) A State must expand and account for grant funds in accordance with State laws and procedures for expending and accounting for its...

45 CFR 1183.20 - Standards for financial management systems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Standards for financial management systems. 1183... Financial Administration § 1183.20 Standards for financial management systems. (a) A State must expand and account for grant funds in accordance with State laws and procedures for expending and accounting for its...

21 CFR 1403.20 - Standards for financial management systems.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Standards for financial management systems. 1403... Financial Administration § 1403.20 Standards for financial management systems. (a) A State must expend and account for grant funds in accordance with State laws and procedures for expending and accounting for its...

7 CFR 48.6 - Failure to account.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 2 2010-01-01 2010-01-01 false Failure to account. 48.6 Section 48.6 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE MARKETING OF PERISHABLE AGRICULTURAL COMMODITIES REGULATIONS OF THE...

7 CFR 48.6 - Failure to account.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 2 2011-01-01 2011-01-01 false Failure to account. 48.6 Section 48.6 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE MARKETING OF PERISHABLE AGRICULTURAL COMMODITIES REGULATIONS OF THE...

Accounting for standard errors of vision-specific latent trait in regression models.

PubMed

Wong, Wan Ling; Li, Xiang; Li, Jialiang; Wong, Tien Yin; Cheng, Ching-Yu; Lamoureux, Ecosse L

2014-07-11

To demonstrate the effectiveness of Hierarchical Bayesian (HB) approach in a modeling framework for association effects that accounts for SEs of vision-specific latent traits assessed using Rasch analysis. A systematic literature review was conducted in four major ophthalmic journals to evaluate Rasch analysis performed on vision-specific instruments. The HB approach was used to synthesize the Rasch model and multiple linear regression model for the assessment of the association effects related to vision-specific latent traits. The effectiveness of this novel HB one-stage "joint-analysis" approach allows all model parameters to be estimated simultaneously and was compared with the frequently used two-stage "separate-analysis" approach in our simulation study (Rasch analysis followed by traditional statistical analyses without adjustment for SE of latent trait). Sixty-six reviewed articles performed evaluation and validation of vision-specific instruments using Rasch analysis, and 86.4% (n = 57) performed further statistical analyses on the Rasch-scaled data using traditional statistical methods; none took into consideration SEs of the estimated Rasch-scaled scores. The two models on real data differed for effect size estimations and the identification of "independent risk factors." Simulation results showed that our proposed HB one-stage "joint-analysis" approach produces greater accuracy (average of 5-fold decrease in bias) with comparable power and precision in estimation of associations when compared with the frequently used two-stage "separate-analysis" procedure despite accounting for greater uncertainty due to the latent trait. Patient-reported data, using Rasch analysis techniques, do not take into account the SE of latent trait in association analyses. The HB one-stage "joint-analysis" is a better approach, producing accurate effect size estimations and information about the independent association of exposure variables with vision-specific latent traits

Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka

ERIC Educational Resources Information Center

Watty, Kim; Sugahara, Satoshi; Abayadeera, Nadana; Perera, Luckmika

2013-01-01

The introduction of International Education Standards (IES) signals a clear move by the International Accounting Education Standards Board (IAESB) to ensure high quality standards in professional accounting education at a global level. This study investigated how IES are perceived and valued by member bodies and academics in three counties:…

Development of Kinematic 3D Laser Scanning System for Indoor Mapping and As-Built BIM Using Constrained SLAM

PubMed Central

Jung, Jaehoon; Yoon, Sanghyun; Ju, Sungha; Heo, Joon

2015-01-01

The growing interest and use of indoor mapping is driving a demand for improved data-acquisition facility, efficiency and productivity in the era of the Building Information Model (BIM). The conventional static laser scanning method suffers from some limitations on its operability in complex indoor environments, due to the presence of occlusions. Full scanning of indoor spaces without loss of information requires that surveyors change the scanner position many times, which incurs extra work for registration of each scanned point cloud. Alternatively, a kinematic 3D laser scanning system, proposed herein, uses line-feature-based Simultaneous Localization and Mapping (SLAM) technique for continuous mapping. Moreover, to reduce the uncertainty of line-feature extraction, we incorporated constrained adjustment based on an assumption made with respect to typical indoor environments: that the main structures are formed of parallel or orthogonal line features. The superiority of the proposed constrained adjustment is its reduction for uncertainties of the adjusted lines, leading to successful data association process. In the present study, kinematic scanning with and without constrained adjustment were comparatively evaluated in two test sites, and the results confirmed the effectiveness of the proposed system. The accuracy of the 3D mapping result was additionally evaluated by comparison with the reference points acquired by a total station: the Euclidean average distance error was 0.034 m for the seminar room and 0.043 m for the corridor, which satisfied the error tolerance for point cloud acquisition (0.051 m) according to the guidelines of the General Services Administration for BIM accuracy. PMID:26501292

Governing police practice: limits of the new accountability.

PubMed

Chan, J B

1999-06-01

The advent of public-sector managerialism has brought with it a new principle of police accountability in Western democracies such as Australia and Britain. The new accountability gives emphasis to managerial rather than legal or public-interest standards, favours external oversight combined with self-regulation rather than centralized control, and promotes risk management rather than rule enforcement. This article makes use of the experience of an Australian police force to show that the new accountability has not been successful in holding police accountable, while elements of the old accountability have re-emerged to dominate public debates. It is argued that in the area of police governance, the neo-liberal state does not necessarily pursue a coherent strategy of 'acting at a distance' (cf. Miller and Rose 1990), partly because of the inability of accountability technologies to deliver substantially the promised policy outcomes and partly because of the sensitivity of its political arm to the public's moral outrage against corruption (cf. Garland 1996).

Accountability in Family Discourse: Socialization into Norms and Standards and Negotiation of Responsibility in Italian Dinner Conversations

ERIC Educational Resources Information Center

Sterponi, Laura

2009-01-01

This article explores morality as situated activity and approaches the discursive practice of accountability in Italian family dinner conversations as an avenue for understanding the construction of moral behaviour in everyday interpersonal interaction. The article focuses in particular on "vicarious" accounts, namely accounts, or…

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...

State Testing Standards versus Creativity.

ERIC Educational Resources Information Center

Ediger, Marlow

The balance between conformity to state standards and creativity in providing for individual differences in the classroom is discussed. With the current emphases on accountability and standards, learning opportunities for students are supposed to be aligned with state-mandated objectives. This may lead to a situation in which rote learning,…

Accounting for uncertainty in the historical response rate of the standard treatment in single-arm two-stage designs based on Bayesian power functions.

PubMed

Matano, Francesca; Sambucini, Valeria

2016-11-01

In phase II single-arm studies, the response rate of the experimental treatment is typically compared with a fixed target value that should ideally represent the true response rate for the standard of care therapy. Generally, this target value is estimated through previous data, but the inherent variability in the historical response rate is not taken into account. In this paper, we present a Bayesian procedure to construct single-arm two-stage designs that allows to incorporate uncertainty in the response rate of the standard treatment. In both stages, the sample size determination criterion is based on the concepts of conditional and predictive Bayesian power functions. Different kinds of prior distributions, which play different roles in the designs, are introduced, and some guidelines for their elicitation are described. Finally, some numerical results about the performance of the designs are provided and a real data example is illustrated. Copyright © 2016 John Wiley & Sons, Ltd. Copyright © 2016 John Wiley & Sons, Ltd.

Accountability in district nursing practice: key concepts.

PubMed

Griffith, Richard

2015-03-01

Public trust and confidence in district nurses is essential to the nurse-patient relationship that underpins effective care and treatment. That trust and confidence has even greater focus for district nurses who care for patients in their own homes. Those patients need to be able to count on the professionalism and probity of their district nurses. The professionalism and probity of district nurses is based on their accountability, which protects the public by imposing standards on district nurses and holds them answerable for their acts and omissions. This is the first of a series of articles on accountability in district nursing practice to mark the introduction of the revised Nursing and Midwifery Code on the 31 March 2015. This month's article considers the key concepts of accountability.

Designing More Effective Accountability Report Cards

ERIC Educational Resources Information Center

Sabbah, Faris M.

2011-01-01

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

Accountability and the Struggle over What Counts.

ERIC Educational Resources Information Center

Theobald, Paul; Mills, Ed

1995-01-01

Discusses issues defining the boundaries of the current accountability debate, focusing on the historical struggle between the ideas of philosopher John Dewey and psychologist Edward Thorndike. In the Thorndike camp, corporate America wants educators to continue to sort, select, and label children, aided by standardized testing. The…

"Small" Stories and Meganarratives: Accountability in Balance

ERIC Educational Resources Information Center

Olson, Margaret R.; Craig, Cheryl J.

2009-01-01

Background/Context: Meganarratives, or "grand stories," are composed of loosely held ideas about standardization, the rhetoric of education for all, the focus on individual success, and the appearance of representative diversity that rarely take into account human diversity embedded in deeply rooted value systems and authentically…

75 FR 78705 - Issuance of Exposure Drafts on Implementation Guidance on the Accounting for the Disposal of G-PP...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-16

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Issuance of Exposure Drafts on Implementation Guidance on the Accounting for the Disposal of G-PP&E and Implementation Guidance for Estimating the Historical Cost of G-PP&E AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action...

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.

41 CFR 105-71.120 - Standards for financial management systems.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Standards for financial... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.120 Standards for financial... procedures for expending and accounting for its own funds. Fiscal control and accounting procedures of the...

Arizona Early Childhood Education Standards.

ERIC Educational Resources Information Center

Arizona State Dept. of Education, Phoenix.

In an effort to provide a sound basis for educational accountability for preschool programs, the Arizona Early Childhood Education (ECE) Standards were developed as a framework for literacy-based programs for 3- and 4-year-olds and to provide parents with a basic understanding of indicators of early learning. These standards, to be adopted by…

The Effects of Education Accountability on Teachers: Are Policies Too-Stress Provoking for Their Own Good?

ERIC Educational Resources Information Center

Berryhill, Joseph; Linney, Jean Ann; Fromewick, Jill

2009-01-01

Education policies in the United States and other nations have established academic standards and made teachers accountable for improved standardized test scores. Because policies can have unintended effects, in this study we investigated U.S. elementary school teachers' perceptions of their state's accountability policy, particularly its effect…

Considering species richness and rarity when selecting optimal survey traps: comparison of semiochecmial baited flight intercept traps for Cerambycidae in eastern North America

Treesearch

Kevin J. Dodds; Jeremy D. Allison; Daniel R. Miller; Ryan P. Hanavan; Jon Sweeney

2015-01-01

1.) We compared standard multiple-funnel, modified multiple-funnel, intercept panel and canopy malaise (SLAM) traps with top and bottom collecting cups for their effectiveness (species richness, rarity, abundance) at capturing Cerambycidae in eastern North America. 2.) Experiments were conducted in New York, Louisiana, Massachusetts and Georgia in 2011 and 2012. A...

48 CFR 2152.231-70 - Accounting and allowable cost.

Code of Federal Regulations, 2010 CFR

2010-10-01

... firm that ascribes to the standards of the American Institute of Certified Public Accountants. The... include, but are not limited to, taxes, service charges to reinsurers, the cost of investigation and...

In Search of Leadership Standards: Quest or Quagmire? Some Philosophical and Practical Reflections.

ERIC Educational Resources Information Center

Barlosky, Martin

2003-01-01

Examines relationship and differences between accountability and the current quest for education standards. Argues that attempt to reduce complex questions of accountability to monitored compliance with unambiguous standards is conceptually misleading and pragmatically unproductive. Traces focus on leadership standards to Fredrick Taylor's…

77 FR 75259 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-19

... consistent with U.S. generally accepted accounting principles. There were no significant differences in...] FEDERAL RESERVE SYSTEM FEDERAL DEPOSIT INSURANCE CORPORATION Joint Report: Differences in Accounting and... submit an annual report to the Committee on Financial Services of the U.S. House of Representatives and...

Accounting for ecosystem services as a way to understand the requirements for sustainable development.

PubMed

Mäler, Karl-Göran; Aniyar, Sara; Jansson, Asa

2008-07-15

Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts.

76 FR 14570 - Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices for...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-16

...] RIN 9000-AL58 Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices... Regulation (FAR) to align it with a Cost Accounting Standards (CAS) Board clause, Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns. DATES: Effective Date: March 16, 2011. FOR FURTHER...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-06

...; Comment Request; Drug Accountability Record (Form NIH 2564) (NCI) SUMMARY: In compliance with the..., 2011, unless it displays a valid OMB control number. Proposed Collection: Title: Drug Accountability... accountability. In order to fulfill these requirements, a standard Investigational Drug Accountability Report...

Accounting for care: exploring tensions and contradictions.

PubMed

Choiniere, Jacqueline A

2011-01-01

Within the context of neoliberal restructuring, accountability is primarily linked to efficiency, determined through standardized, numerically based technologies and focused on lengths of stay, utilization indicators, and the like. Disappearing from view in this approach is what is actually happening at the point of care for registered nurses. Grounded in semistructured interviews, this article casts a critical light on the tensions and contradictions experienced by nurses, arguing that instead of a more accountable, effective, or efficient system, this path is jeopardizing nurses' ability to provide needed care within healthy, supportive work environments, setting into motion a fundamental transformation of nursing practice.

Student Engagement in High-Stakes Accountability Systems

ERIC Educational Resources Information Center

Cavendish, Wendy; Márquez, Adrián; Roberts, Mary; Suarez, Kristen; Lima, Wesley

2017-01-01

In a nationwide effort to create standardized performance criteria, there has been an emphasis on testing data as the strict measurement of teacher and student success or failure (Volante & Sonia, 2010). These testing accountability systems, developed under No Child Left Behind (2001), were based on assumptions that high-stakes assessments…

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...

Accounting for ecosystem services as a way to understand the requirements for sustainable development

PubMed Central

Mäler, Karl-Göran; Aniyar, Sara; Jansson, Åsa

2008-01-01

Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts. PMID:18621699

Afghan National Security Forces: Actions Needed to Improve Weapons Accountability

DTIC Science & Technology

2014-07-01

type (rounding up to the nearest ten). For example, the property book indicated that there were 939 M16 -A2 rifles maintained at that facility, so we...NATO standard weapons include M16s and M4s, and non-standard include primarily AK-47s. SIGAR 14-84-AR/ANSF Weapons Accountability Page 12 the ANP

The Impact of New State Accountability Standards on Algebra I Students

ERIC Educational Resources Information Center

Heath, Kyle G.

2013-01-01

The purpose of this quasi-experimental quantitative study was to determine if a new Algebra I curriculum resulted in improved student performance on the state Algebra I exam. The treatment group consisted of 383 9th grade Algebra I students who received the college-ready standards-based (CRSB) curricula. The control group consisted of 338 9th…

Analysis of immune activation and clinical events in acute infectious mononucleosis.

PubMed

Williams, Hilary; Macsween, Karen; McAulay, Karen; Higgins, Craig; Harrison, Nadine; Swerdlow, Anthony; Britton, Kate; Crawford, Dorothy

2004-07-01

The symptoms of infectious mononucleosis (IM) are thought to be caused by T cell activation and cytokine production. Surface lymphocyte activation marker (SLAM)-associated protein (SAP) regulates lymphocyte activation via signals from cell-surface CD244 (2B4) and SLAM (CD150). We followed T cell activation via this SAP/SLAM/CD244 pathway in IM and analyzed whether the results were associated with clinical severity. At diagnosis, SAP, SLAM, and CD244 were significantly up-regulated on CD4 and CD8 T cells; expression decreased during IM, but CD244 and SLAM levels remained higher on CD8 cells 40 days later. There were significantly more lymphocytes expressing CD8 and CD244/CD8 in patients with severe sore throat. The expression of CD8 alone and CD244 on CD8 cells correlated with increased virus load. We suggest that T cells expressing CD244 and SLAM are responsible for the clinical features of IM but that the control of activation is maintained by parallel increased expression of SAP.

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-04

... Request; the Drug Accountability Record (Form NIH 2564) (NCI) SUMMARY: In compliance with the requirement... Management and Budget (OMB) for review and approval. Proposed Collection Title: The Drug Accountability... agent accountability. In order to fulfill these requirements, a standard Investigational Drug...

Using an Accountability Program to Improve Psychiatry Resident Scores on In-Service Examinations.

PubMed

Ferrell, Brandon T; Tankersley, William E; Morris, Clayton D

2015-12-01

The Psychiatry Resident-In-Training Examination (PRITE) is a standardized examination that measures residents' educational progress during residency training. It also serves as a moderate-to-strong predictor of later performance on the board certification examination. This study evaluated the effectiveness of an accountability program used by a public psychiatric hospital to increase its residents' PRITE scores. A series of consequences and incentives were developed based on levels of PRITE performance. Poor performance resulted in consequences, including additional academic assignments. Higher performance led to residents earning external moonlighting privileges. Standardized PRITE scores for all residents (N = 67) over a 10-year period were collected and analyzed. The PRITE examination consists of 2 subscales-psychiatry and neurology. Change in the overall level of PRITE scores following the implementation of the accountability program was estimated using a discontinuous growth curve model for each subscale. Standardized scores on the psychiatry subscale were 51.09 points, approximately 0.50 SD change, which was higher after the accountability program was implemented. Standardized scores on the neurology subscale did not change. An accountability program that assigns consequences based on examination performance may be moderately successful in improving scores on the psychiatry subscale scores of the PRITE. This likely has longer-term benefits for residents due to the relationship between PRITE and board certification examination performance.

Financial Accounting Concepts and DoN/DoD Financial Reporting Practice

DTIC Science & Technology

1993-03-01

continue on reverse if necessary and identify by block number) FIELD GROUP SUBGROUP Financial accounting/reporting concepts. Depreciation , Inventory... DEPRECIATION ................ ................. 7 1. DEFINITION ............... ................ 7 2. CONTEXT ................. .................. 7 3...include; 1. Financial Reporting 2. Ratio Analysis for a Ships Store 3. Timing ° •sues 2 4. Inventory Accounting and Standard Pricing 5. Depreciation 6. Pro

Modeling, Simulation, and Characterization of Distributed Multi-Agent Systems

DTIC Science & Technology

2012-01-01

capabilities (vision, LIDAR , differential global positioning, ultrasonic proximity sensing, etc.), the agents comprising a MAS tend to have somewhat lesser...on the simultaneous localization and mapping ( SLAM ) problem [19]. SLAM acknowledges that externally-provided localization information is not...continually-updated mapping databases, generates a comprehensive representation of the spatial and spectral environment. Many times though, inherent SLAM

Outsiders' Art

ERIC Educational Resources Information Center

Gehring, John

2005-01-01

Slam poetry was born in the Green Mill Tavern, a one-time Chicago speakeasy where Al Capone imbibed, when a construction worker and poet named Marc Smith revolutionized poetry readings with an Uptown Poetry Slam in 1986. Slam borrows heavily from the rhythms and wordplay of rap and hip-hop, as well as the stream of consciousness and metaphysical…

Creating equal opportunities: the social accountability of medical education.

PubMed

Gibbs, Trevor; McLean, Michelle

2011-01-01

As new developments in medical education move inexorably forward, medical schools are being encouraged to revisit their curricula to ensure quality graduates and match their outcomes against defined standards. These standards may eventually be transferred into global accreditation standards, which allow 'safe passage' of graduates from one country to another [Educational Commission for Foreign Medical Graduates (ECFMG) 2010. Requiring medical school accreditation for ECFMG certification--moving accreditation forward. Available from: http://www.ecfmg.org/accreditation/rationale.pdf]. Gaining much attention is the important standard of social accountability--ensuring that graduates' competencies are shaped by the health and social needs of the local, national and even international communities in which they will serve. But, in today's 'global village', if medical schools address the needs of their immediate community, who should address the needs of the wider global community? Should medical educators and their associations be looking beyond national borders into a world of very unequal opportunities in terms of human and financial resources; a world in which distant countries and populations are very quickly affected by medical and social disasters; a world in which the global playing field of medical education is far from level? With medical schools striving to produce fit-for-purpose graduates who will hopefully address the health needs of their country, is it now time for the medical education fraternity to extend their roles of social accountability to level this unlevel playing field? We believe so: the time has come for the profession to embrace a global accountability model and those responsible for all aspects of healthcare professional development to recognise their place within the wider global community.

FASB's Latest Standard: A Look at the Statement of Cash Flows.

ERIC Educational Resources Information Center

Fischer, Mary; Blythe, Joseph C.

1993-01-01

A discussion of the Financial Accounting Standards Board's new accounting standard No. 117, which concerns colleges and universities as nonprofit organizations, looks at new provisions and reporting requirements. Methods for producing the required cash flow statement are outlined, and the use of cash flow ratios is examined. (MSE)

Controversies of Standardized Assessment in School Accountability Reform: A Critical Synthesis of Multidisciplinary Research Evidence

ERIC Educational Resources Information Center

Wang, Lihshing; Beckett, Gulbahar H.; Brown, Lionel

2006-01-01

Standardized assessment in school systems has been the center of debate for decades. Although the voices of opponents of standardized tests have dominated the public forum, only a handful of scholars and practitioners have argued in defense of standardized tests. This article provides a critical synthesis of the controversial issues on…

Debriefing and accountability in deceptive research.

PubMed

Miller, Franklin G; Gluck, John P; Wendler, David

2008-09-01

Debriefing is a standard ethical requirement for human research involving the use of deception. Little systematic attention, however, has been devoted to explaining the ethical significance of debriefing and the specific ethical functions that it serves. In this article, we develop an account of debriefing as a tool of moral accountability for the prima facie wrong of deception. Specifically, we contend that debriefing should include a responsibility to promote transparency by explaining the deception and its rationale, to provide an apology to subjects for infringing the principle of respect for persons, and to offer subjects an opportunity to withdraw their data. We also present recommendations concerning the discussion of deception in scientific articles reporting the results of research using deception.

Setting the bar: Standards for ecosystem services

PubMed Central

Polasky, Stephen; Tallis, Heather; Reyers, Belinda

2015-01-01

Progress in ecosystem service science has been rapid, and there is now a healthy appetite among key public and private sector decision makers for this science. However, changing policy and management is a long-term project, one that raises a number of specific practical challenges. One impediment to broad adoption of ecosystem service information is the lack of standards that define terminology, acceptable data and methods, and reporting requirements. Ecosystem service standards should be tailored to specific use contexts, such as national income and wealth accounts, corporate sustainability reporting, land-use planning, and environmental impact assessments. Many standard-setting organizations already exist, and the research community will make the most headway toward rapid uptake of ecosystem service science by working directly with these organizations. Progress has been made in aligning with existing organizations in areas such as product certification and sustainability reporting, but a major challenge remains in mainstreaming ecosystem service information into core public and private use contexts, such as agricultural and energy subsidy design, national income accounts, and corporate accounts. PMID:26082540

Setting the bar: Standards for ecosystem services.

PubMed

Polasky, Stephen; Tallis, Heather; Reyers, Belinda

2015-06-16

Progress in ecosystem service science has been rapid, and there is now a healthy appetite among key public and private sector decision makers for this science. However, changing policy and management is a long-term project, one that raises a number of specific practical challenges. One impediment to broad adoption of ecosystem service information is the lack of standards that define terminology, acceptable data and methods, and reporting requirements. Ecosystem service standards should be tailored to specific use contexts, such as national income and wealth accounts, corporate sustainability reporting, land-use planning, and environmental impact assessments. Many standard-setting organizations already exist, and the research community will make the most headway toward rapid uptake of ecosystem service science by working directly with these organizations. Progress has been made in aligning with existing organizations in areas such as product certification and sustainability reporting, but a major challenge remains in mainstreaming ecosystem service information into core public and private use contexts, such as agricultural and energy subsidy design, national income accounts, and corporate accounts.

30 CFR 1229.123 - Standards for audit activities.

Code of Federal Regulations, 2011 CFR

2011-07-01

... professional proficiency for the tasks required, including a knowledge of accounting, auditing, agency... shall maintain an independent attitude and appearance. (iii) Due professional care. Due professional... accordance with the generally accepted program audit standards (including the applicable General Accounting...

48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

Code of Federal Regulations, 2010 CFR

2010-10-01

... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT...

School Accountability: Mathematics Teachers Struggling with Change

ERIC Educational Resources Information Center

Obara, Samuel

2011-01-01

In this period of accountability advocated by the No Child Left Behind Act of 2001, testing has been selected as a primary means of measuring the performance of schools. The State of Georgia is in the process of replacing its old curriculum--Georgia's Quality Core Curriculum (QCC) with a new curriculum--Georgia Performance Standards (GPS) to…

Future pension accounting changes: implications for hospitals.

PubMed

Weld, Tim; Klein, Gina

2011-05-01

Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs.

Ceramic Gas Turbine Engine Demonstration Program

DTIC Science & Technology

1982-05-01

of Radiographs 124 5.2.3 Ultrasonic NDE 127 5.2.4 Scanning Laser Acoustic Microscopy 132 5.2.5 Microwave NDE 134 5.2.6 Neutron Radiography 134 5.2.7...microwaves, and scanning loser acoustic microscopy (SLAM) were evaluated using the standards containing known defects. Component shape standards...mounted in a carousel and rotated in the high velocity combustor gases. The temperature is measured by an infrared pyrometer 95 TABLE 4-3. SUMMARY OF

The Influence of Classroom Instruction and Test Preparation on School Accountability Levels

ERIC Educational Resources Information Center

Bryant, Karen Adair Carter

2012-01-01

Federal and state educational agencies provide guidelines for public schools across the United States to follow (Linn, 2008; Levy, 2008). During a time of high-stakes testing fueled by school accountability standards, educators strive to meet requirements for academic growth in order to maintain a successful accountability level and avoid being…

77 FR 12837 - Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-02

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use AGENCY: Federal Accounting... Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use. The...

Improving Students' Understanding of the Importance of Economic Consequences in Standard Setting: A Computerized Spreadsheet Tool.

ERIC Educational Resources Information Center

Ivancevich, Daniel M.; And Others

1996-01-01

Points out that political and economic pressures have sometimes caused the Financial Accounting Standards Board to alter standards. Presents a spreadsheet tool that demonstrates the economic consequences of adopting accounting standards. (SK)

How "accountable" are accountable care organizations?

PubMed

Addicott, Rachael; Shortell, Stephen M

2014-01-01

The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

Holding Accountability Models Accountable

ERIC Educational Resources Information Center

Pyatte, Jeff A.

1974-01-01

This article provides an accurate account of the history of the Texarkana Project, the first attempt to demonstrate accountability in education by using the engineering model. Using the average per pupil expenditure as a basis for comparison, the cost of engineering in Texarkana is shown to be very high. (Author)

78 FR 75920 - Advisory Council on Government Auditing Standards

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-13

... GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on Government Auditing Standards AGENCY: U.S... public that the Advisory Council on Government Auditing Standards will hold a public meeting by... recommendations to the Comptroller General for revisions to the Government Auditing Standards, to provide for...

When Transparency Obscures: The Political Spectacle of Accountability

ERIC Educational Resources Information Center

Koyama, Jill; Kania, Brian

2014-01-01

In the United States (US), an increase in standardization, quantification, competition, and large-scale comparison--cornerstones of neoliberal accountability--have been accompanied by devices of transparency, through which various forms of school data are made available to the public. Such public reporting, we are told by politicians and education…

A Common Postsecondary Data Dictionary for Perkins Accountability

ERIC Educational Resources Information Center

Kotamraju, Pradeep; Richards, Amanda; Wun, Jolene; Klein, Steven G.

2010-01-01

This project assesses the feasibility of creating a voluntary, nationwide data dictionary that can be used to standardize the reporting of postsecondary accountability reporting requirements for the Carl D. Perkins Career and Technical Education Act of 2006 (otherwise known as Perkins IV). Variables, field codes, and programming instructions,…

A Framework of Best Practice of Continuing Professional Development for the Accounting Profession

ERIC Educational Resources Information Center

De Lange, Paul; Jackling, Beverley; Basioudis, Ilias G.

2013-01-01

The International Accounting Education Standards Board (IAESB) places a strong emphasis on individual professionals taking responsibility for their Continuing Professional Development (CPD). On the other hand, the roles performed by professional accountants have evolved out of practical necessity to "best" suit the diverse needs of…

32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.

Code of Federal Regulations, 2010 CFR

2010-07-01

... and dental care expenses. 732.25 Section 732.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications for...

32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.

Code of Federal Regulations, 2012 CFR

2012-07-01

... and dental care expenses. 732.25 Section 732.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications for...

32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.

Code of Federal Regulations, 2013 CFR

2013-07-01

... and dental care expenses. 732.25 Section 732.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications for...

32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.

Code of Federal Regulations, 2011 CFR

2011-07-01

... and dental care expenses. 732.25 Section 732.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications for...

32 CFR 732.25 - Accounting classifications for nonnaval medical and dental care expenses.

Code of Federal Regulations, 2014 CFR

2014-07-01

... and dental care expenses. 732.25 Section 732.25 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard Document Numbers § 732.25 Accounting classifications for...

Teaching Elementary Accounting to Non-Accounting Majors

ERIC Educational Resources Information Center

Lloyd, Cynthia B.; Abbey, Augustus

2009-01-01

A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

32 CFR 732.26 - Standard document numbers.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 5 2011-07-01 2011-07-01 false Standard document numbers. 732.26 Section 732.26 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard...

32 CFR 732.26 - Standard document numbers.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 32 National Defense 5 2013-07-01 2013-07-01 false Standard document numbers. 732.26 Section 732.26 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard...

32 CFR 732.26 - Standard document numbers.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 5 2010-07-01 2010-07-01 false Standard document numbers. 732.26 Section 732.26 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard...

32 CFR 732.26 - Standard document numbers.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 5 2014-07-01 2014-07-01 false Standard document numbers. 732.26 Section 732.26 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard...

32 CFR 732.26 - Standard document numbers.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 32 National Defense 5 2012-07-01 2012-07-01 false Standard document numbers. 732.26 Section 732.26 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL NONNAVAL MEDICAL AND DENTAL CARE Accounting Classifications for Nonnaval Medical and Dental Care Expenses and Standard...

Accounting Fundamentals for Non-Accountants

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The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

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

PubMed

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

1988-04-01

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

Conception of a cost accounting model for doctors' offices.

PubMed

Britzelmaier, Bernd; Eller, Brigitte

2004-01-01

Physicians are required, due to economical, financial, competitive, demographical and market-induced framework conditions, to pay increasing attention to the entrepreneurial administration of their offices. Because of restructuring policies throughout the public health system--on the grounds of increasing financing problems--more and better transparency of costs will be indispensable in all fields of medical activities in the future. The more cost-conscious public health insurance institutions or other public health funds will need professional cost accounting systems, which will provide, for minimum maintenance expense, standardised basis cost information as a device for decision. The conception of cost accounting for doctors' offices presented in this paper shows an integrated cost accounting approach based on activity and marginal costing philosophy. The conception presented provides a suitable basis for the development of standard software for cost accounting systems for doctors' offices.

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