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Sample records for accounting network nasqan

  1. Stations in the USGS's National Stream Quality Accounting Network (NASQAN)

    USGS Publications Warehouse

    Hitt, Keri

    2000-01-01

    This is a point coverage of stations in the U.S. Geological Survey's National Stream Quality Accounting Network (NASQAN). NASQAN was established in 1973. Water-quality data currently is collected at NASQAN sites on bimonthly and quarterly intervals. However, some of the bimonthly stations will be sampled only five times a year beginning in 1992. Separate coverages exist for the conterminous United States, Alaska, Hawaii/Guam, and Puerto Rico. The coverages attempt to represent all of the stations that are or have been in the network (some are inactive or discontinued) as of spring 1992.

  2. The National Stream Quality Accounting Network (NASQAN) - Some questions and answers

    USGS Publications Warehouse

    Ficke, John F.; Hawkinson, Richard O.

    1975-01-01

    One of the major new efforts of the U.S. Geological Survey is the National Stream Quality Accounting Network (NASQAN). This circular is intended to answer some of the frequently asked questions concerning concepts used in establishing NASQAN, its purposes, design, value, and future plans.

  3. Quality of rivers of the United States, 1974 water year: based on the National Stream Quality Accounting Network (NASQAN)

    USGS Publications Warehouse

    Hawkinson, Richard O.; Ficke, John F.; Saindon, L.G.

    1977-01-01

    The National Stream Quality Accounting Network (NASQAN) was established by the U.S Geological Survey to determine and compare the quality at key locations on the Nation 's major rivers. There are 345 stations in the network--data from the first 101 of these (those operating during the 1974 water year) are summarized in this report. Temperature data from NASQAN stations have been summarized for each station. At most stations the harmonic provides an estimate of daily temperatures with a standard error of estimate of 2.5 degrees C or less. According to 1974 water-year data summarized from NASQAN operations, water quality of the rivers of the United States is best (by most standards) in the Northeast, Southeast, and Northwest. Waters there generally are low in dissolved solids and major and minor chemical constitutents, generally are soft (except in Florida), and carry relatively small amounts of sediment. However, many of these waters carry moderate or high levels of major nutrients and have correspondingly high populations of attached and floating plants. High counts of indicator bacteria also show signs of local pollution at some sites. Rivers of most of the Midcontinent and Southwest are characterized by moderate to high levels of dissolved major and minor constituents, sediment, major nutrients, and biota (floating and attached aquatic plants and indicator bacteria. (Woodard-USGS)

  4. Quality of rivers of the United States, 1975 water year; based on the National Stream Quality Accounting Network (NASQAN)

    USGS Publications Warehouse

    Briggs, John C.; Ficke, John F.

    1977-01-01

    The National Stream Quality Accounting Network (NASQAN) was established by the U.S. Geological Survey to provide a nationally uniform basis for continuously assessing the quality of U.S. rivers. Stations generally are at the downstream end of hydrologic accounting units in order to measure the quantity and quality of water flowing from the units. Data are available on a large number of water-quality constituents measured at 345 stations during the 1975 water year. Temperature data (usually continuous or daily measurements) from NASQAN stations were fitted to a first order harmonic equation and the parameters for the harmonic function are reported for each station. Considering chemical and biological characteristics of U.S. streams as described by NASQAN data, water quality is best (by many standards) in the Northeast, Southeast, and Northwest. Many of these waters show the effects of pollution and carry moderate or high levels of major nutrients. High counts of indicator bacteria also show signs of local pollution. In the Northeast, some heavy metals are at moderate levels, but not above most water-quality criteria. Rivers of most of the Mid-Continent and Southwest reflect the arid or semi-arid climate, erodible soils, and agricultural activities. A special analysis was made to study the patterns of dissolved solids, major nutrients, phytoplankton, and zinc in the Mississippi River above Memphis, Tennessee. (Kosco-USGS)

  5. Trends in surface-water quality at selected National Stream Quality Accounting Network (NASQAN) stations, in Michigan

    USGS Publications Warehouse

    Syed, Atiq U.; Fogarty, Lisa R.

    2005-01-01

    To demonstrate the value of long-term, water-quality monitoring, the Michigan Department of Environmental Quality (MDEQ), in cooperation with the U.S. Geological Survey (USGS), initiated a study to evaluate potential trends in water-quality constituents for selected National Stream Quality Accounting Network (NASQAN) stations in Michigan. The goal of this study is to assist the MDEQ in evaluating the effectiveness of water-pollution control efforts and the identification of water-quality concerns. The study included a total of nine NASQAN stations in Michigan. Approximately 28 constituents were analyzed for trend tests. Station selection was based on data availability, land-use characteristics, and station priority for the MDEQ Water Chemistry Monitoring Project. Trend analyses were completed using the uncensored Seasonal Kendall Test in the computer program Estimate Trend (ESTREND), a software program for the detection of trends in water-quality data. The parameters chosen for the trend test had (1) at least a 5-year period of record (2) about 5 percent of the observations censored at a single reporting limit, and (3) 40 percent of the values within the beginning one-fifth and ending one-fifth of the selected period. In this study, a negative trend indicates a decrease in concentration of a particular constituent, which generally means an improvement in water quality; whereas a positive trend means an increase in concentration and possible degradation of water quality. The results of the study show an overall improvement in water quality at the Clinton River at Mount Clemens, Manistee River at Manistee, and Pigeon River near Caseville. The detected trend for these stations show decreases in concentrations of various constituents such as nitrogen compounds, conductance, sulfate, fecal coliform bacteria, and fecal streptococci bacteria. The negative trend may indicate an overall improvement in agricultural practices, municipal and industrial wastewater

  6. Concentrations and annual fluxes for selected water-quality constituents from the USGS National Stream Quality Accounting Network (NASQAN) 1996-2000

    USGS Publications Warehouse

    Kelly, Valerie J.; Hooper, Richard P.; Aulenbach, Brent T.; Janet, Mary

    2001-01-01

    This report contains concentrations and annual mass fluxes (loadings) for a broad range of water-quality constituents measured during 1996-2000 as part of the U.S. Geological Survey National Stream Quality Accounting Network (NASQAN). During this period, NASQAN operated a network of 40-42 stations in four of the largest river basins of the USA: the Colorado, the Columbia, the Mississippi (including the Missouri and Ohio), and the Rio Grande. The report contains surface-water quality data, streamflow data, field measurements (e.g. water temperature and pH), sediment-chemistry data, and quality-assurance data; interpretive products include annual and average loads, regression parameters for models used to estimate loads, sub-basin yield maps, maps depicting percent detections for censored constituents, and diagrams depicting flow-weighted average concentrations. Where possible, a regression model relating concentration to discharge and season was used for flux estimation. The interpretive context provided by annual loads includes identifying source and sink areas for constituents and estimating the loadings to receiving waters, such as reservoirs or the ocean.

  7. Statistical summary of daily values data and trend analysis of dissolved-solids data at National Stream Quality Accounting Network (NASQAN) stations

    USGS Publications Warehouse

    Wells, F.C.; Schertz, T.L.

    1983-01-01

    A statistical summary is provided of the available continuous and once-daily discharge, specific-conductance, dissolved oxygen , water temperature, and pH data collected at NASQAN stations during the 1973-81 water years and documents the period of record on which the statistical calculations were based. In addition, dissolved-solids data are examined by regression analyses to determine the relation between dissolved solids and specific conductance and to determine if long-term trends can be detected in dissolved-solids concentrations. Statistical summaries, regression equations expressing the relation between dissolved solids and specific conductance, and graphical presentations of trend analyses of dissolved solids are presented for 515 NASQAN stations in the United States, Canada, Guam, and Puerto Rico. 

  8. Applicability of NASQAN data for ecosystem assessments on the Missouri River

    USGS Publications Warehouse

    Blevins, D.; Fairchild, J.

    2001-01-01

    The effectiveness of ecological restoration efforts on large developed rivers is often unknown because comprehensive ecological monitoring programs are often absent. Although Eulerian water-quality monitoring programs, such as the National Stream Quality Accounting Network (NASQAN) program, are more common, they are usually not designed for ecological assessment. Therefore, this paper addresses the value of NASQAN for ecological assessments on the Missouri River and identifies potential program additions and modifications to assess certain ecological changes in physical habitat, biological structure and function, and ecotoxicity. Five additional sites: The analysis of chlorophyll, mercury, ATP, potential endocrine disruptors, total trace elements, and selected total hydrophobic organics; and the hourly measurement of dissolved oxygen, turbidity, and temperature are recommended. Hourly measurements would require an entirely new operational aspect to NASQAN. However, the presence of data loggers and satellite transmitters in the gauging stations at all NASQAN sites substantially improves the feasibility of continuous water-quality monitoring. The use of semipermeable membrane devices (SPMDs) to monitor dissolved bioaccumulating organics and trace elements, identification and enumeration of zooplankton, and characterization of the bioavailability of organic matter are also recommended. The effect of biological processes on the conservative assumptions that are used in flux and source determinations of NASQAN constituents are also evaluated. Organic carbon, organic nitrogen, dissolved phosphate, and dissolved inorganic nitrogen are the NASQAN constituents most vulnerable to biological processes and thus violation of conservative assumptions.

  9. Applicability of NASQAN data for ecosystem assessments on the Missouri River

    NASA Astrophysics Data System (ADS)

    Blevins, Dale; Fairchild, James

    2001-05-01

    The effectiveness of ecological restoration efforts on large developed rivers is often unknown because comprehensive ecological monitoring programs are often absent. Although Eulerian water-quality monitoring programs, such as the National Stream Quality Accounting Network (NASQAN) program, are more common, they are usually not designed for ecological assessment. Therefore, this paper addresses the value of NASQAN for ecological assessments on the Missouri River and identifies potential program additions and modifications to assess certain ecological changes in physical habitat, biological structure and function, and ecotoxicity.Five additional sites; the analysis of chlorophyll, mercury, ATP, potential endocrine disruptors, total trace elements, and selected total hydrophobic organics; and the hourly measurement of dissolved oxygen, turbidity, and temperature are recommended. Hourly measurements would require an entirely new operational aspect to NASQAN. However, the presence of data loggers and satellite transmitters in the gauging stations at all NASQAN sites substantially improves the feasibility of continuous water-quality monitoring. The use of semipermeable membrane devices (SPMDs) to monitor dissolved bioaccumulating organics and trace elements, identification and enumeration of zooplankton, and characterization of the bioavailability of organic matter are also recommended.The effect of biological processes on the conservative assumptions that are used in flux and source determinations of NASQAN constituents are also evaluated. Organic carbon, organic nitrogen, dissolved phosphate, and dissolved inorganic nitrogen are the NASQAN constituents most vulnerable to biological processes and thus violation of conservative assumptions. Published in 2001 by John Wiley & Sons, Ltd.

  10. National Stream Quality Accounting Network and National Monitoring Network Basin Boundary Geospatial Dataset, 2008–13

    USGS Publications Warehouse

    Baker, Nancy T.

    2011-01-01

    This report and the accompanying geospatial data were created to assist in analysis and interpretation of water-quality data provided by the U.S. Geological Survey's National Stream Quality Accounting Network (NASQAN) and by the U.S. Coastal Waters and Tributaries National Monitoring Network (NMN), which is a cooperative monitoring program of Federal, regional, and State agencies. The report describes the methods used to develop the geospatial data, which was primarily derived from the National Watershed Boundary Dataset. The geospatial data contains polygon shapefiles of basin boundaries for 33 NASQAN and 5 NMN streamflow and water-quality monitoring stations. In addition, 30 polygon shapefiles of the closed and noncontributing basins contained within the NASQAN or NMN boundaries are included. Also included is a point shapefile of the NASQAN and NMN monitoring stations and associated basin and station attributes. Geospatial data for basin delineations, associated closed and noncontributing basins, and monitoring station locations are available at http://water.usgs.gov/GIS/metadata/usgswrd/XML/ds641_nasqan_wbd12.xml.

  11. Monitoring The Water Quality of the Nation's Large Rivers: Rio Grande NASQAN Program

    USGS Publications Warehouse

    Lurry, Dee L.; Reutter, David C.; Wells, Frank C.

    1998-01-01

    The U.S. Geological Survey (USGS) has monitored the water quality in the Rio Grande Basin as part of the redesigned National Stream Quality Accounting Network (NASQAN) since 1995 (Hooper and others, 1997). The NASQAN program was designed to characterize the concentrations and transport of sediment and selected chemical constituents found in the Nation's large rivers-including the Mississippi, Colorado, and Columbia in addition to the Rio Grande. In these four basins, the USGS currently (1998) operates a network of 40 NASQAN sites, with an emphasis on quantifying the mass flux for each constituent (the amount of material moving past the site, expressed in tons per day). By applying a consistent flux-based approach in the Rio Grande Basin, the NASQAN program is generating the information needed to identify regional sources for a variety of constituents, including agricultural chemicals and trace elements, in the basin. The effect of the large reservoirs on the Rio Grande can be observed as constituent fluxes are routed downstream. The analysis of constituent fluxes on a basin-wide scale will provide the means to assess the influence of human activity on water-quality conditions in the Rio Grande.

  12. The national stream quality accounting network: A flux-basedapproach to monitoring the water quality of large rivers

    USGS Publications Warehouse

    Hooper, R.P.; Aulenbach, Brent T.; Kelly, V.J.

    2001-01-01

    Estimating the annual mass flux at a network of fixed stations is one approach to characterizing water quality of large rivers. The interpretive context provided by annual flux includes identifying source and sink areas for constituents and estimating the loadings to receiving waters, such as reservoirs or the ocean. Since 1995, the US Geological Survey's National Stream Quality Accounting Network (NASQAN) has employed this approach at a network of 39 stations in four of the largest river basins of the USA: The Mississippi, the Columbia, the Colorado and the Rio Grande. In this paper, the design of NASQAN is described and its effectiveness at characterizing the water quality of these rivers is evaluated using data from the first 3 years of operation. A broad range of constituents was measured by NASQAN, including trace organic and inorganic chemicals, major ions, sediment and nutrients. Where possible, a regression model relating concentration to discharge and season was used to interpolate between chemical observations for flux estimation. For water-quality network design, the most important finding from NASQAN was the importance of having a specific objective (that is, estimating annual mass flux) and, from that, an explicitly stated data analysis strategy, namely the use of regression models to interpolate between observations. The use of such models aided in the design of sampling strategy and provided a context for data review. The regression models essentially form null hypotheses for concentration variation that can be evaluated by the observed data. The feedback between network operation and data collection established by the hypothesis tests places the water-quality network on a firm scientific footing.

  13. The National Stream Quality Accounting Network: a flux-based approach to monitoring the water quality of large rivers

    NASA Astrophysics Data System (ADS)

    Hooper, Richard P.; Aulenbach, Brent T.; Kelly, Valerie J.

    2001-05-01

    Estimating the annual mass flux at a network of fixed stations is one approach to characterizing water quality of large rivers. The interpretive context provided by annual flux includes identifying source and sink areas for constituents and estimating the loadings to receiving waters, such as reservoirs or the ocean. Since 1995, the US Geological Survey's National Stream Quality Accounting Network (NASQAN) has employed this approach at a network of 39 stations in four of the largest river basins of the USA: the Mississippi, the Columbia, the Colorado and the Rio Grande. In this paper, the design of NASQAN is described and its effectiveness at characterizing the water quality of these rivers is evaluated using data from the first 3 years of operation. A broad range of constituents was measured by NASQAN, including trace organic and inorganic chemicals, major ions, sediment and nutrients. Where possible, a regression model relating concentration to discharge and season was used to interpolate between chemical observations for flux estimation. For water-quality network design, the most important finding from NASQAN was the importance of having a specific objective (that is, estimating annual mass flux) and, from that, an explicitly stated data analysis strategy, namely the use of regression models to interpolate between observations. The use of such models aided in the design of sampling strategy and provided a context for data review. The regression models essentially form null hypotheses for concentration variation that can be evaluated by the observed data. The feedback between network operation and data collection established by the hypothesis tests places the water-quality network on a firm scientific footing. Published in 2001 by John Wiley & Sons, Ltd.

  14. Peak centiles of chlorpyrifos surface-water concentrations in the NAWQA and NASQAN programs.

    PubMed

    Mosquin, Paul L; Aldworth, Jeremy; Poletika, Nicholas N

    2015-02-01

    We provide upper bound estimates for peak centiles of surface water chlorpyrifos concentration readings within spatial, temporal, and land-use domains of the United States Geological Survey (USGS) National Water-Quality Assessment (NAWQA) and National Stream Quality Accounting Network (NASQAN) programs. These datasets have large overall sample sizes but variable sampling frequencies and, for chlorpyrifos, extremely high levels of non-detections. Point and interval estimates are provided for the 90th, 95th, 99th, and the 99.9th centiles, given sufficient sample size. Overall upper bound estimates for the NAWQA program over the period 1992-2011 for the 90th, 95th, 99th, and 99.9th centiles are <0.005, 0.0066, 0.0214, and 0.0852 ug/L, respectively. The estimation method is based on a survey sampling approach, finding centiles of pooled data across aggregates of site-years. Although the population quantity estimated by a pooled data centile is not the easily interpretable average of population site-year centiles, we provide strong support that it bounds this average by a combination of theory, comparison of NAWQA aggregate and direct estimates, and using modeled populations. PMID:25497425

  15. A statistical summary of data from the U.S. Geological Survey's national water quality networks

    USGS Publications Warehouse

    Smith, R.A.; Alexander, R.B.

    1983-01-01

    The U.S. Geological Survey Operates two nationwide networks to monitor water quality, the National Hydrologic Bench-Mark Network and the National Stream Quality Accounting Network (NASQAN). The Bench-Mark network is composed of 51 stations in small drainage basins which are as close as possible to their natural state, with no human influence and little likelihood of future development. Stations in the NASQAN program are located to monitor flow from accounting units (subregional drainage basins) which collectively encompass the entire land surface of the nation. Data collected at both networks include streamflow, concentrations of major inorganic constituents, nutrients, and trace metals. The goals of the two water quality sampling programs include the determination of mean constituent concentrations and transport rates as well as the analysis of long-term trends in those variables. This report presents a station-by-station statistical summary of data from the two networks for the period 1974 through 1981. (Author 's abstract)

  16. Estimating suspended sediment and trace element fluxes in large river basins: methodological considerations as applied to the NASQAN programme

    NASA Astrophysics Data System (ADS)

    Horowitz, Arthur J.; Elrick, Kent A.; Smith, James J.

    2001-05-01

    In 1994, the NASQAN (National Stream Quality Accounting Network) programme was redesigned as a flux-based water-quality monitoring network for the Mississippi, Columbia, Colorado, and Rio Grande Basins. As the new programme represented a departure from the original, new sampling, processing, analytical, and data handling procedures had to be selected/developed to provide data on discharge, suspended sediment concentration, and the concentrations of suspended sediment and dissolved trace elements.Annual suspended sediment fluxes were estimated by summing daily instantaneous fluxes based on predicted suspended sediment concentrations derived from discharge-based log-log regression (rating-curve) models. The models were developed using both historical and current site-specific discharge and suspended sediment concentrations. Errors using this approach typically are less than +/-10% for the 3-year reporting period; however, the magnitude of the errors increases substantially for temporal spans shorter than 1 year.Total, rather than total-recoverable, suspended sediment-associated trace element concentrations were determined by direct analysis of material dewatered from large-volume whole-water samples. Site-specific intra- and inter-annual suspended sediment-associated chemical variations were less (typically by no more than a factor of two) than those for either discharge or suspended sediment concentrations (usually more than 10-fold). The concentrations, hence the annual fluxes, for suspended sediment-associated phosphorus and organic carbon, determined by direct analyses, were higher than those determined using a more traditional paired, whole-water/filtered-water approach (by factors ranging from 1·5- to 10-fold). This may be important for such issues as eutrophication and coastal productivity.Filtered water-associated (dissolved) trace element concentrations were markedly lower than those determined during the historical NASQAN programme; many were below their

  17. Design Considerations for Continental-Scale Water-Quality Networks

    NASA Astrophysics Data System (ADS)

    Hooper, R. P.

    2002-12-01

    The U.S. Geological Survey recently completed the redesign of two continental-scale networks, the National Stream Quality Accounting Network (NASQAN) and the Hydrologic Benchmark Network (HBN). In both cases, although the original networks provided useful data, the networks failed to achieve as much as was originally hoped when they were implemented approximately 30 years ago (NASQAN) and 40 years ago (HBN). Although both networks focused on water quality, the lessons from these networks are applicable to the network of research watersheds currently under consideration. The most important lesson was that network objectives must be stated with sufficient precision to define the intended interpretation and analysis of data collected by the network. For example, many monitoring networks have the objectives to determine the "status" of a resource and the "trend" in that status. These generic objectives were too imprecise to determine the NASQAN and HBN network design: how are the data going to define the status? For NASQAN, we decided that estimation of the annual load of selected water-quality constituents was our central objective because it permitted us to determine the source, transport, and delivery of constituents using the principle of conservation of mass. Once this objective was specified, the details on network design fell into place. Sampling strategy, sampling methods, and minimum sampling frequency could be determined, which, in turn, determined the cost of operating stations. Methods and quality-assurance plans could be specified to meet this objective, as well as the requisite data-handling system. When combined with the budget, these elements defined the maximum number of stations that could be operated. In general, resource constraints will require iterating between defining objectives and determining whether environmentally meaningful data that meet those objectives can be collected within budget. Often, objectives will have to be redefined to meet

  18. Preliminary Findings From the First Year of the USGS Yukon River NASQAN Study

    NASA Astrophysics Data System (ADS)

    Brabets, T. P.

    2002-12-01

    The Yukon River, located in northwestern Canada and central Alaska, drains an area of more than 330,000 square miles, making it the fourth largest drainage basin in North America. The Yukon River is being studied from 2001 to 2005 as part of the U.S. Geological Survey's National Stream Quality Accounting Network (NASQAN) program. A number of constituents are being measured during this study and include sediment, major ions, trace elements and nutrients, dissolved and particulate carbon, and mercury. Five water-quality sites have been established in the basin. Three are located along the main stem of the Yukon River: at Eagle, near Stevens Village, and at Pilot Station; and two at major tributaries - the Tanana River, and the Porcupine River. Data from the first year of the study (October 2000 to September 2001) indicate large differences between the Tanana and Porcupine Rivers. Both basins are approximately the same size, 25,600 square miles and 29,500 square miles respectively, but glaciers cover about 6 percent of the Tanana River Basin whereas the Porcupine River Basin contains no glaciers but is underlain by permafrost. Runoff from the Tanana River Basin was 13.8 inches while runoff from the Porcupine River Basin was 7.8 inches. Approximately 25 million tons of suspended sediment were transported by the Tanana River while approximately 3 million tons of suspended sediment were transported by the Porcupine River. Suspended sediment loads transported past the Yukon River gages at Eagle (near the Canada-U.S. border), near Stevens Village, and Pilot Station (near the mouth) were 44, 52, and 89 million tons respectively. These suspended sediment loads suggest that the Yukon Flats area (located between Eagle and Steven Village) may not be a depositional area for sediment. At all sites, concentrations of nitrogen are less than 1.0 mg/L although phosphorus concentrations are greater than 0.1 mg/L. Dissolved organic carbon concentrations peak at the beginning of the

  19. An evaluation of water-quality data from Hydrologic Accounting Unit 051100, Green River Basin, Kentucky

    USGS Publications Warehouse

    Leist, David W.

    1986-01-01

    Streamflow and water quality data collected by the U.S. Geological Survey (USGS) and the Kentucky Natural Resources and Environmental Protection Cabinet from 37 sites in the Green River basin were compared to data from the USGS National Stream Quality Accounting Network (NASQAN) Station, Green River near Beech Grove, Kentucky. This comparison was used to determine variability of water quality data throughout the basin, and to determine if water quality data from the NASQAN station were representative of water quality data upstream. Water quality concentrations, yields, and trends were studied. Water quality data from the NASQAN station were fairly representative conditions throughout the basin for specific conductance, pH, phosphorus and nitrogen, but were not representative for chloride, sulfate, iron, and water temperature. Water quality characteristics which were not representative can generally be attributed to impacts of specific land uses such as coal mining or oil production. Mean concentrations of suspended sediment were similar, but extreme concentrations varied throughout the basin. There were no temporal trends detected in instantaneous streamflow, sulfate, or total iron concentrations. Specific conductance was increasing at three stations and decreasing at one, chloride was increasing at two stations and decreasing at one, phosphorus was increasing at two stations, dissolved iron was increasing at one station and decreasing at one, pH was increasing at three stations and decreasing at two, suspended sediment was increasing at one station and decreasing at one, and water temperature was decreasing at two stations. The NASQAN station had increasing trends in chloride, phosphorus, pH, and suspended sediment, and a decreasing trend in water temperature with time. (Author 's abstract)

  20. Surface-water quality in the West Branch Susquehanna River Basin, Pennsylvania: An appraisal of areal and temporal variability from 1962 to 1982 in Hydrologic Accounting Unit 020502

    SciTech Connect

    Hainly, R.A.; Truhlar, J.F.; Wetzel, K.L.

    1989-01-01

    A National Stream Quality Accounting Network (NASQAN) water quality data collection site, maintained by the US Geological Survey, is located on the river near its mouth at Lewisburg, Pennsylvania. Data collected were used to evaluate water quality variability in the basin. The following objectives were addressed: (1) describe the surface water quality upstream of the NASQAN site on an areal and temporal basis; (2) relate the water quality variability on both an areal and temporal basis, to general basin characteristics; and (3) assess the ability of the water quality data collected at the NASQAN site to represent, on both an areal and temporal basis the water quality upstream from the site. Generally the river was found to have moderately good water quality in the upper reaches, poor water quality in its middle reach, and good water quality near the mouth. Of the constitutents analyzed, those which exhibited increasing or decreasing trends most frequently were pH, alkalinity, dissolved sulfate, total ammonia, and total nitrite plus nitrate. The largest trends were in the concentrations of total-recoverable aluminum, manganese, and zinc. Causes of areal variation were attributed to land use and geologic variations throughout the basin. Trends which indicate an improvement in water quality are believed to be caused by improvements in the treatment of acid mine drainage and wastewater. Trends which indicated degradation of water quality were generally found in areas where these types of treatment are not yet effective. The NASQAN site at Lewisburg was shown not to represent the water quality of the entire basin, either areally or temporally. It does, however, represent the water quality of the West Branch Susquehanna River at its mouth.

  1. 75 FR 63253 - State-56, Network User Account Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-14

    ... FR 40650-40651 (July 15, 2008). POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING..., Network User Account Records SUMMARY: Notice is hereby given that the Department of State proposes to create a system of records, Network User Account Records, State-56, pursuant to the provisions of...

  2. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration,...

  3. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration,...

  4. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration,...

  5. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration,...

  6. 47 CFR 36.353 - Network operations expenses-Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Network operations expenses-Account 6530 (Class... Expenses and Taxes Network Operations Expenses § 36.353 Network operations expenses—Account 6530 (Class B... account includes the expenses associated with the provisions of power, network administration,...

  7. Physician professionalism and accountability: the role of collaborative improvement networks.

    PubMed

    Miles, Paul V; Conway, Patrick H; Pawlson, L Gregory

    2013-06-01

    The medical profession is facing an imperative to deliver more patient-centered care, improve quality, and reduce unnecessary costs and waste. With significant unexplained variation in resource use and outcomes, even physicians and health care organizations with "the best" reputations cannot assume they always deliver the best care possible. Going forward, physicians will need to demonstrate professionalism and accountability in a different way: to their peers, to society in general, and to individual patients. The new accountability includes quality and clinical outcomes but also resource utilization, appropriateness and patient-centeredness of recommended care, and the responsibility to help improve systems of care. The pediatric collaborative improvement network model represents an important framework for helping transform health care. For individual physicians, participation in a multisite network offers the opportunity to demonstrate accountability by measuring and improving care as part of an approach that addresses the problems of small sample size, attribution, and unnecessary variation in care by pooling patients from individual practices and requiring standardization of care to participate. For patients and families, the model helps ensure that they are likely to receive the current best evidence-based recommendation. Finally, this model aligns with payers' goals of purchasing value-based care, rewarding quality and improvement, and reducing unnecessary variation around current best evidenced-based, effective, and efficient care. In addition, within the profession, the American Board of Pediatrics recognizes participation in a multisite quality improvement network as one of the most rigorous and meaningful approaches for a diplomate to meet practice performance maintenance of certification requirements. PMID:23729761

  8. Persona: Network Layer Anonymity and Accountability for Next Generation Internet

    NASA Astrophysics Data System (ADS)

    Mallios, Yannis; Modi, Sudeep; Agarwala, Aditya; Johns, Christina

    Individual privacy has become a major concern, due to the intrusive nature of the services and websites that collect increasing amounts of private information. One of the notions that can lead towards privacy protection is that of anonymity. Unfortunately, anonymity can also be maliciously exploited by attackers to hide their actions and identity. Thus some sort of accountability is also required. The current Internet has failed to provide both properties, as anonymity techniques are difficult to fully deploy and thus are easily attacked, while the Internet provides limited level of accountability. The Next Generation Internet (NGI) provides us with the opportunity to examine how these conflicting properties could be efficiently applied and thus protect users’ privacy while holding malicious users accountable. In this paper we present the design of a scheme, called Persona that can provide anonymity and accountability in the network layer of NGI. More specifically, our design requirements are to combine these two conflicting desires in a stateless manner within routers. Persona allows users to choose different levels of anonymity, while it allows the discovery of malicious nodes.

  9. Weaving Arctic Networks of Support and Engaged Accountability

    NASA Astrophysics Data System (ADS)

    Warnick, W. K.

    2003-12-01

    This presentation will provide a preview of a new project which explores the potential of applying emerging educational research in conjunction with the latest polar research through a multifaceted approach designed to weave networks of support and engaged accountability between Arctic researchers, teachers, and learners. This presentation will outline how Sunwood's (2002) WoSEA educational model might be utilized to facilitate and study methods of engaging and supporting teachers and scientists in collaborative Arctic research and pedagogy. The model we are proposing employs action research methodology to provide educators and scientists the opportunity to engage in reflection on their own practice, and enhancement of their own practice through extensive connection and collaboration between education and scientific professionals, thus contributing to the cumulative development of a lifelong learning continuum. Our Weaving the Arctic project will amplify and enhance the voice, knowledge and expertise of Arctic researchers and teachers as each participant explores, shares, and showcases their experience, knowledge, and the products of their practice. Weaving thus holds great promise for addressing science education needs, particularly the critical needs surrounding enhancement and retention of STEM teachers in K-12 (especially rural) schools. This presentation will share the promise of our Weaving model.

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

    ERIC Educational Resources Information Center

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

    2010-01-01

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

  11. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

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

  12. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  13. A study of trends in dissolved oxygen and fecal coliform bacteria at NASQAN stations

    USGS Publications Warehouse

    Smith, Richard A.; Alexander, Richard B.

    1982-01-01

    Most stations in the U.S. Geological Survey's National Stream Quality Accounting Network show no significant trend in either dissolved oxygen concentration or fecal coliform bacteria population for the period October 1974. through October 1981. Of the stations which do show trends, however, most show improved water quality: thirty-one of a total of 276 stations show rising dissolved oxygen concentrations, while only 17 show decreasing concentrations. Decreases in fecal coliform populations have occurred at 21 stations while increases have occurred at only 12 stations. Approximately half of the stations showing improving trends in dissolved oxygen and fecal coliform bacteria are in the Missouri-Mississippi-Ohio River system. Decreases in dissolved oxygen have occurred at scattered locations in the Western and South-Central States. Rising bacterial populations occur most frequently in the Eastern and Central States Trends in dissolved oxygen concentration resulting from temperature changes occurring during the study period can be separated from trends caused by chemical or biological processes by analyzing computed values of dissolved oxygen deficit. About half of the observed trends in dissolved oxygen appear to be the result of changes in water temperature.

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

    NASA Astrophysics Data System (ADS)

    Zhu, Lijuan; Liu, Jingao

    2013-07-01

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

  15. Improving accountability through alignment: the role of academic health science centres and networks in England

    PubMed Central

    2014-01-01

    Background As in many countries around the world, there are high expectations on academic health science centres and networks in England to provide high-quality care, innovative research, and world-class education, while also supporting wealth creation and economic growth. Meeting these expectations increasingly depends on partnership working between university medical schools and teaching hospitals, as well as other healthcare providers. However, academic-clinical relationships in England are still characterised by the “unlinked partners” model, whereby universities and their partner teaching hospitals are neither fiscally nor structurally linked, creating bifurcating accountabilities to various government and public agencies. Discussion This article focuses on accountability relationships in universities and teaching hospitals, as well as other healthcare providers that form core constituent parts of academic health science centres and networks. The authors analyse accountability for the tripartite mission of patient care, research, and education, using a four-fold typology of accountability relationships, which distinguishes between hierarchical (bureaucratic) accountability, legal accountability, professional accountability, and political accountability. Examples from North West London suggest that a number of mechanisms can be used to improve accountability for the tripartite mission through alignment, but that the simple creation of academic health science centres and networks is probably not sufficient. Summary At the heart of the challenge for academic health science centres and networks is the separation of accountabilities for patient care, research, and education in different government departments. Given that a fundamental top-down system redesign is now extremely unlikely, local academic and clinical leaders face the challenge of aligning their institutions as a matter of priority in order to improve accountability for the tripartite mission from

  16. 76 FR 7102 - Simplified Network Application Processing System, On-line Registration and Account Maintenance

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-09

    ... Bureau of Industry and Security 15 CFR Part 748 RIN 0694-AE98 Simplified Network Application Processing System, On-line Registration and Account Maintenance AGENCY: Bureau of Industry and Security, Commerce. ACTION: Final rule. SUMMARY: The Bureau of Industry and Security (BIS) amends the Export...

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

    SciTech Connect

    Jones, E.; Sicherman, A.

    1996-07-01

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

  18. Network meta-analysis models to account for variability in treatment definitions: application to dose effects.

    PubMed

    Del Giovane, Cinzia; Vacchi, Laura; Mavridis, Dimitris; Filippini, Graziella; Salanti, Georgia

    2013-01-15

    For a network meta-analysis, an interlinked network of nodes representing competing treatments is needed. It is often challenging to define the nodes as these typically refer to similar but rarely identical interventions. The objectives of this paper are as follows: (i) to present a series of network meta-analysis models that account for variation in the definition of the nodes and (ii) to exemplify the models where variation in the treatment definitions relates to the dose. Starting from the model that assumes each node has a 'fixed' definition, we gradually introduce terms to explain variability by assuming that each node has several subnodes that relate to different doses. The effects of subnodes are considered monotonic, linked with a 'random walk', random but exchangeable, or have a linear pattern around the treatment mean effect. Each model can be combined with different assumptions for the consistency of effects and might impact on the ranking of the treatments. Goodness of fit, heterogeneity and inconsistency were assessed. The models are illustrated in a star network for the effectiveness of fluoride toothpaste and in a full network comparing agents for multiple sclerosis. The fit and parsimony measures indicate that in the fluoride network the impact of the dose subnodes is important whereas in the multiple sclerosis network the model without subnodes is the most appropriate. The proposed approach can be a useful exploratory tool to explain sources of heterogeneity and inconsistency when there is doubt whether similar interventions should be grouped under the same node. PMID:22815277

  19. Structure at every scale: A semantic network account of the similarities between unrelated concepts.

    PubMed

    De Deyne, Simon; Navarro, Daniel J; Perfors, Amy; Storms, Gert

    2016-09-01

    Similarity plays an important role in organizing the semantic system. However, given that similarity cannot be defined on purely logical grounds, it is important to understand how people perceive similarities between different entities. Despite this, the vast majority of studies focus on measuring similarity between very closely related items. When considering concepts that are very weakly related, little is known. In this article, we present 4 experiments showing that there are reliable and systematic patterns in how people evaluate the similarities between very dissimilar entities. We present a semantic network account of these similarities showing that a spreading activation mechanism defined over a word association network naturally makes correct predictions about weak similarities, whereas, though simpler, models based on direct neighbors between word pairs derived using the same network cannot. (PsycINFO Database Record PMID:27560855

  20. A Stratified Acoustic Model Accounting for Phase Shifts for Underwater Acoustic Networks

    PubMed Central

    Wang, Ping; Zhang, Lin; Li, Victor O. K.

    2013-01-01

    Accurate acoustic channel models are critical for the study of underwater acoustic networks. Existing models include physics-based models and empirical approximation models. The former enjoy good accuracy, but incur heavy computational load, rendering them impractical in large networks. On the other hand, the latter are computationally inexpensive but inaccurate since they do not account for the complex effects of boundary reflection losses, the multi-path phenomenon and ray bending in the stratified ocean medium. In this paper, we propose a Stratified Acoustic Model (SAM) based on frequency-independent geometrical ray tracing, accounting for each ray's phase shift during the propagation. It is a feasible channel model for large scale underwater acoustic network simulation, allowing us to predict the transmission loss with much lower computational complexity than the traditional physics-based models. The accuracy of the model is validated via comparisons with the experimental measurements in two different oceans. Satisfactory agreements with the measurements and with other computationally intensive classical physics-based models are demonstrated. PMID:23669708

  1. Toward a formalized account of attitudes: The Causal Attitude Network (CAN) model.

    PubMed

    Dalege, Jonas; Borsboom, Denny; van Harreveld, Frenk; van den Berg, Helma; Conner, Mark; van der Maas, Han L J

    2016-01-01

    This article introduces the Causal Attitude Network (CAN) model, which conceptualizes attitudes as networks consisting of evaluative reactions and interactions between these reactions. Relevant evaluative reactions include beliefs, feelings, and behaviors toward the attitude object. Interactions between these reactions arise through direct causal influences (e.g., the belief that snakes are dangerous causes fear of snakes) and mechanisms that support evaluative consistency between related contents of evaluative reactions (e.g., people tend to align their belief that snakes are useful with their belief that snakes help maintain ecological balance). In the CAN model, the structure of attitude networks conforms to a small-world structure: evaluative reactions that are similar to each other form tight clusters, which are connected by a sparser set of "shortcuts" between them. We argue that the CAN model provides a realistic formalized measurement model of attitudes and therefore fills a crucial gap in the attitude literature. Furthermore, the CAN model provides testable predictions for the structure of attitudes and how they develop, remain stable, and change over time. Attitude strength is conceptualized in terms of the connectivity of attitude networks and we show that this provides a parsimonious account of the differences between strong and weak attitudes. We discuss the CAN model in relation to possible extensions, implication for the assessment of attitudes, and possibilities for further study. PMID:26479706

  2. Seismic network detection probability assessment using waveforms and accounting to event association logic

    NASA Astrophysics Data System (ADS)

    Pinsky, Vladimir; Shapira, Avi

    2016-05-01

    The geographical area where a seismic event of magnitude M ≥ M t is detected by a seismic station network, for a defined probability is derived from a station probability of detection estimated as a function of epicentral distance. The latter is determined from both the bulletin data and the waveforms recorded by the station during the occurrence of the event with and without band-pass filtering. For simulating the real detection process, the waveforms are processed using the conventional Carl Johnson detection and association algorithm. The attempt is presented to account for the association time criterion in addition to the conventional approach adopted by the known PMC method.

  3. Artificial neural network analysis for predicting human percutaneous absorption taking account of vehicle properties.

    PubMed

    Atobe, Tomomi; Mori, Masaaki; Yamashita, Fumiyoshi; Hashida, Mitsuru; Kouzuki, Hirokazu

    2015-04-01

    An in silico method for predicting percutaneous absorption of cosmetic ingredients was developed by using artificial neural network (ANN) analysis to predict the human skin permeability coefficient (log Kp), taking account of the physicochemical properties of the vehicle, and the apparent diffusion coefficient (log D). Molecular weight and octanol-water partition coefficient (log P) of chemicals, and log P of the vehicles, were used as molecular descriptors for predicting log Kp and log D of 359 samples, for which literature values of either or both of log Kp and log D were available. Adaptivity of the ANN model was evaluated in comparison with a multiple linear regression model (MLR) by calculating the root-mean-square (RMS) errors. Accuracy and robustness were confirmed by 10-fold cross-validation. The predictive RMS errors of the ANN model were smaller than those of the MLR model (log Kp; 0.675 vs 0.887, log D; 0.553 vs 0.658), indicating superior performance. The predictive RMS errors for log Kp and log D with the ANN model after 10-fold cross-validation analysis were 0.723 and 0.606, respectively. Moreover, we estimated the cumulative amounts of chemicals permeated into the skin during 24 hr (Q24hr) from the values of log Kp and log D by applying Fick's law of diffusion. Our results suggest that this newly established ANN analysis method, taking account of the property of the vehicle, could contribute to non-animal risk assessment of cosmetic ingredients by providing a tool for calculating Q24hr, which is required for evaluating the margin of safety. PMID:25786531

  4. A decaying factor accounts for contained activity in neuronal networks with no need of hierarchical or modular organization

    NASA Astrophysics Data System (ADS)

    Amancio, Diego R.; Oliveira, Osvaldo N., Jr.; Costa, Luciano da F.

    2012-11-01

    The mechanisms responsible for containing activity in systems represented by networks are crucial in various phenomena, for example, in diseases such as epilepsy that affect the neuronal networks and for information dissemination in social networks. The first models to account for contained activity included triggering and inhibition processes, but they cannot be applied to social networks where inhibition is clearly absent. A recent model showed that contained activity can be achieved with no need of inhibition processes provided that the network is subdivided into modules (communities). In this paper, we introduce a new concept inspired in the Hebbian theory, through which containment of activity is achieved by incorporating a dynamics based on a decaying activity in a random walk mechanism preferential to the node activity. Upon selecting the decay coefficient within a proper range, we observed sustained activity in all the networks tested, namely, random, Barabási-Albert and geographical networks. The generality of this finding was confirmed by showing that modularity is no longer needed if the dynamics based on the integrate-and-fire dynamics incorporated the decay factor. Taken together, these results provide a proof of principle that persistent, restrained network activation might occur in the absence of any particular topological structure. This may be the reason why neuronal activity does not spread out to the entire neuronal network, even when no special topological organization exists. .

  5. Adequacy of Nasqan data to describe areal and temporal variability of water quality of the San Juan River Drainage basin upstream from Shiprock New Mexico

    USGS Publications Warehouse

    Goetz, C.L.; Abeyta, Cynthia G.

    1987-01-01

    Analyses indicate that water quality in the San Juan River drainage basin upstream from Shiprock, New Mexico, is quite variable from station to station. Analyses are based on water quality data from the U.S. Geological Survey WATSTORE files and the New Mexico Environmental Improvement Division 's files. In the northeastern part of the basin, most streams are calcium-bicarbonate waters. In the northwestern and southern part of the basin, the streams are calcium-sulfate and sodium-sulfate waters. Geology, climate, and land use and water use affect the water quality. Statistical analysis shows that streamflow, suspended-sediment, dissolved-iron, dissolved-orthophosphate-phosphorus, dissolved-sodium, dissolved-sulfate, and dissolved-manganese concentrations, specific conductance, and pH are highly variable among most stations. Dissolved-radium-226 concentration is the least variable among stations. A trend in one or more water quality constituents for the time period, October 1, 1973, through September 30, 1981, was detected at 15 out of 36 stations tested. The NASQAN stations Animas River at Farmington and San Juan River at Shiprock, New Mexico, record large volumes of flow that represent an integration of the flow from many upstream tributaries. The data collected do not represent what is occurring at specific points upstream in the basin, but do provide accurate information on how water quality is changing over time at the station location. A water quality, streamflow model would be necessary to predict accurately what is occurring simultaneously in the entire basin. (USGS)

  6. Predictive coding accounts of shared representations in parieto-insular networks.

    PubMed

    Ishida, Hiroaki; Suzuki, Keisuke; Grandi, Laura Clara

    2015-04-01

    The discovery of mirror neurons in the ventral premotor cortex (area F5) and inferior parietal cortex (area PFG) in the macaque monkey brain has provided the physiological evidence for direct matching of the intrinsic motor representations of the self and the visual image of the actions of others. The existence of mirror neurons implies that the brain has mechanisms reflecting shared self and other action representations. This may further imply that the neural basis self-body representations may also incorporate components that are shared with other-body representations. It is likely that such a mechanism is also involved in predicting other's touch sensations and emotions. However, the neural basis of shared body representations has remained unclear. Here, we propose a neural basis of body representation of the self and of others in both human and non-human primates. We review a series of behavioral and physiological findings which together paint a picture that the systems underlying such shared representations require integration of conscious exteroception and interoception subserved by a cortical sensory-motor network involving parieto-inner perisylvian circuits (the ventral intraparietal area [VIP]/inferior parietal area [PFG]-secondary somatosensory cortex [SII]/posterior insular cortex [pIC]/anterior insular cortex [aIC]). Based on these findings, we propose a computational mechanism of the shared body representation in the predictive coding (PC) framework. Our mechanism proposes that processes emerging from generative models embedded in these specific neuronal circuits play a pivotal role in distinguishing a self-specific body representation from a shared one. The model successfully accounts for normal and abnormal shared body phenomena such as mirror-touch synesthesia and somatoparaphrenia. In addition, it generates a set of testable experimental predictions. PMID:25447372

  7. Accounting for water management issues within hydrological simulation: Alternative modelling options and a network optimization approach

    NASA Astrophysics Data System (ADS)

    Efstratiadis, Andreas; Nalbantis, Ioannis; Rozos, Evangelos; Koutsoyiannis, Demetris

    2010-05-01

    In mixed natural and artificialized river basins, many complexities arise due to anthropogenic interventions in the hydrological cycle, including abstractions from surface water bodies, groundwater pumping or recharge and water returns through drainage systems. Typical engineering approaches adopt a multi-stage modelling procedure, with the aim to handle the complexity of process interactions and the lack of measured abstractions. In such context, the entire hydrosystem is separated into natural and artificial sub-systems or components; the natural ones are modelled individually, and their predictions (i.e. hydrological fluxes) are transferred to the artificial components as inputs to a water management scheme. To account for the interactions between the various components, an iterative procedure is essential, whereby the outputs of the artificial sub-systems (i.e. abstractions) become inputs to the natural ones. However, this strategy suffers from multiple shortcomings, since it presupposes that pure natural sub-systems can be located and that sufficient information is available for each sub-system modelled, including suitable, i.e. "unmodified", data for calibrating the hydrological component. In addition, implementing such strategy is ineffective when the entire scheme runs in stochastic simulation mode. To cope with the above drawbacks, we developed a generalized modelling framework, following a network optimization approach. This originates from the graph theory, which has been successfully implemented within some advanced computer packages for water resource systems analysis. The user formulates a unified system which is comprised of the hydrographical network and the typical components of a water management network (aqueducts, pumps, junctions, demand nodes etc.). Input data for the later include hydraulic properties, constraints, targets, priorities and operation costs. The real-world system is described through a conceptual graph, whose dummy properties

  8. Computation of the effective mechanical response of biological networks accounting for large configuration changes.

    PubMed

    El Nady, K; Ganghoffer, J F

    2016-05-01

    The asymptotic homogenization technique is involved to derive the effective elastic response of biological membranes viewed as repetitive beam networks. Thereby, a systematic methodology is established, allowing the prediction of the overall mechanical properties of biological membranes in the nonlinear regime, reflecting the influence of the geometrical and mechanical micro-parameters of the network structure on the overall response of the equivalent continuum. Biomembranes networks are classified based on nodal connectivity, so that we analyze in this work 3, 4 and 6-connectivity networks, which are representative of most biological networks. The individual filaments of the network are described as undulated beams prone to entropic elasticity, with tensile moduli determined from their persistence length. The effective micropolar continuum evaluated as a continuum substitute of the biological network has a kinematics reflecting the discrete network deformation modes, involving a nodal displacement and a microrotation. The statics involves the classical Cauchy stress and internal moments encapsulated into couple stresses, which develop internal work in duality to microcurvatures reflecting local network undulations. The relative ratio of the characteristic bending length of the effective micropolar continuum to the unit cell size determines the relevant choice of the equivalent medium. In most cases, the Cauchy continuum is sufficient to model biomembranes. The peptidoglycan network may exhibit a re-entrant hexagonal configuration due to thermal or pressure fluctuations, for which micropolar effects become important. The homogenized responses are in good agreement with FE simulations performed over the whole network. The predictive nature of the employed homogenization technique allows the identification of a strain energy density of a hyperelastic model, for the purpose of performing structural calculations of the shape evolutions of biomembranes. PMID:26541071

  9. Monitoring groundwater: optimising networks to take account of cost effectiveness, legal requirements and enforcement realities

    NASA Astrophysics Data System (ADS)

    Allan, A.; Spray, C.

    2013-12-01

    The quality of monitoring networks and modeling in environmental regulation is increasingly important. This is particularly true with respect to groundwater management, where data may be limited, physical processes poorly understood and timescales very long. The powers of regulators may be fatally undermined by poor or non-existent networks, primarily through mismatches between the legal standards that networks must meet, actual capacity and the evidentiary standards of courts. For example, in the second and third implementation reports on the Water Framework Directive, the European Commission drew attention to gaps in the standards of mandatory monitoring networks, where the standard did not meet the reality. In that context, groundwater monitoring networks should provide a reliable picture of groundwater levels and a ';coherent and comprehensive' overview of chemical status so that anthropogenically influenced long-term upward trends in pollutant levels can be tracked. Confidence in this overview should be such that 'the uncertainty from the monitoring process should not add significantly to the uncertainty of controlling the risk', with densities being sufficient to allow assessment of the impact of abstractions and discharges on levels in groundwater bodies at risk. The fact that the legal requirements for the quality of monitoring networks are set out in very vague terms highlights the many variables that can influence the design of monitoring networks. However, the quality of a monitoring network as part of the armory of environmental regulators is potentially of crucial importance. If, as part of enforcement proceedings, a regulator takes an offender to court and relies on conclusions derived from monitoring networks, a defendant may be entitled to question those conclusions. If the credibility, reliability or relevance of a monitoring network can be undermined, because it is too sparse, for example, this could have dramatic consequences on the ability of a

  10. Rural Embedded Assistants for Community Health (REACH) Network: First-Person Accounts in a Community-University Partnership

    PubMed Central

    Brown, Louis D.; Alter, Theodore R.; Brown, Leigh Gordon; Corbin, Marilyn A.; Flaherty-Craig, Claire; McPhail, Lindsay G.; Nevel, Pauline; Shoop, Kimbra; Sterner, Glenn; Terndrup, Thomas E.; Weaver, M. Ellen

    2012-01-01

    Community research and action projects undertaken by community-university partnerships can lead to contextually appropriate and sustainable community improvements in rural and urban localities. However, effective implementation is challenging and prone to failure when poorly executed. The current paper seeks to inform rural community-university partnership practice through consideration of first-person accounts from five stakeholders in the Rural Embedded Assistants for Community Health (REACH) Network. The REACH Network is a unique community-university partnership aimed at improving rural health services by identifying, implementing, and evaluating innovative health interventions delivered by local caregivers. The first-person accounts provide an insider’s perspective on the nature of collaboration. The unique perspectives identify three critical challenges facing the REACH Network: trust, coordination, and sustainability. Through consideration of the challenges, we identified several strategies for success. We hope readers can learn their own lessons when considering the details of our partnership’s efforts to improve the delivery infrastructure for rural healthcare. PMID:22547002

  11. Fashioning Leadership in Schools: An ANT Account of Leadership as Networked Practice

    ERIC Educational Resources Information Center

    Perillo, Suzanne Jane

    2008-01-01

    The purpose of this paper is to demonstrate how leadership can be conceptualised as a social fashioning process performed in everyday practice as a de-centred web of sociomaterial network building activity. Rather than positioning investigations of leadership according to units of analysis or a priori variables of interest, the leadership approach…

  12. New York City's Children First Networks: Turning Accountability on Its Head

    ERIC Educational Resources Information Center

    Wohlstetter, Priscilla; Smith, Joanna; Gallagher, Andrew

    2013-01-01

    Purpose: The purpose of this paper is to report findings from an exploratory study of New York's Children First Networks (CFNs); to examine what is known about the CFNs thus far, drawing on new empirical research, as well as document review and analysis of secondary sources. Design/methodology/approach: Organizational learning theory guided…

  13. Protein unfolding accounts for the unusual mechanical behavior of fibrin networks

    PubMed Central

    Purohit, Prashant K.; Litvinov, Rustem I.; Brown, Andre E. X.; Discher, Dennis E.; Weisel, John W.

    2011-01-01

    We describe the mechanical behavior of isotropic fibrin networks at the macroscopic scale in terms of the nanoscale force response of fibrin molecules that are its basic building blocks. We show that the remarkable extensibility and compressibility of fibrin networks have their origins in the unfolding of fibrin molecules. The force-stretch behavior of a single fibrin fiber is described using a two-state model in which the fiber has a linear force-stretch relation in the folded phase and behaves like a worm-like-chain in the unfolded phase. The nanoscale force-stretch response is connected to the macro-scale stress-stretch response by means of the eight-chain model. This model is able to capture the macroscopic response of a fibrin network in uniaxial tension and appears remarkably simple given the molecular complexity. We use the eight-chain model to explain why fibrin networks have negative compressibility and Poisson’s ratio greater than one due to unfolding of fibrin molecules. PMID:21342665

  14. Accountability Practices in Adult Education: Insights from Actor-Network Theory

    ERIC Educational Resources Information Center

    Fenwick, Tara

    2010-01-01

    Accountability mechanisms in adult education, their constitution and their effects, are of increasing concern in an era threatening massive reductions to resources for adult education activity. Such mechanisms are frequently portrayed as unassailably oppressive. However, alternative analyses have illuminated contradictions and ambiguities in the…

  15. 76 FR 24410 - Financial Crimes Enforcement Network; Comprehensive Iran Sanctions, Accountability, and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-02

    ... Foreign Accounts, 71 FR 496 (Jan. 4, 2006). \\16\\ Anti-Money Laundering Requirements--Correspondent..., 67 FR 60562 (Sept. 26, 2002). \\17\\ Id. VII. Paperwork Reduction Act The collection of information.... Government in connection with Iran's proliferation of weapons of mass destruction or delivery systems...

  16. 75 FR 71376 - Simplified Network Application Processing System, On-Line Registration and Account Maintenance

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-23

    ...: Authority: 50 U.S.C. app. 2401 et seq.; 50 U.S.C. 1701 et seq.; E.O. 13026, 61 FR 58767, 3 CFR, 1996 Comp., p. 228; E.O. 13222, 66 FR 44025, 3 CFR, 2001 Comp., p. 783; Notice of August 12, 2010, 75 FR 50681... Bureau of Industry and Security 15 CFR Part 748 RIN 0694-AE98 Simplified Network Application...

  17. RELAGH - The challenge of having a scientific network in Latin America: An account from the presidents

    PubMed Central

    Rojas-Martínez, Augusto; Giraldo-Ríos, Alejandro; Jiménez-Arce, Gerardo; de Vargas, Aída Falcón; Giugliani, Roberto

    2014-01-01

    Latin America and the Caribbean region make up one of the largest areas of the world, and this region is characterized by a complex mixture of ethnic groups sharing Iberian languages. The area is comprised of nations and regions with different levels of social development. This region has experienced historical advances in the last decades to increase the minimal standards of quality of life; however, several factors, such as concentrated populations in large urban centers and isolated and poor communities, still have an important impact on medical services, particularly genetics services. Latin American researchers have greatly contributed to the development of human genetics and historic inter-ethnic diversity, and the multiplicity of geographic areas are unique for the study of gene-environment interactions. As a result of regional developments in the fields of human and medical genetics, the Latin American Network of Human Genetics (Red Latinoamericana de Genética Humana - RELAGH) was created in 2001 to foster the networking of national associations and societies dedicated to these scientific disciplines. RELAGH has developed important educational activities, such as the Latin American School of Human and Medical Genetics (ELAG), and has held three biannual meetings to encourage international research cooperation among the member countries and international organizations. Since its foundation, RELAGH has been admitted as a full regional member to the International Federation of Human Genetics Societies. This article describes the historical aspects, activities, developments, and challenges that are still faced by the Network. PMID:24764765

  18. A method for designing power supply chain networks accounting for failure scenarios and preventive maintenance

    NASA Astrophysics Data System (ADS)

    Khosrojerdi, Amirhossein; Hessameddin Zegordi, Seyed; Allen, Janet K.; Mistree, Farrokh

    2016-01-01

    A power grid is vulnerable and failures are inevitable. Failures decrease the power supply with an adverse effect on meeting the demand for electricity. Therefore, there is a need for a method to design power grid networks that result in the least possible disruption to the power supply when a failure occurs. In the literature, the focus has been on the design of the generation system without considering the transmission system or failures in the transmission system. Since power grids are integrated generation and transmission systems, each system will affect the other, so both generation and transmission systems need to be considered, as they are in this article. Methods developed for the structural modelling and analysis of supply chains are shown to be useful. The focus in this article is on describing a method using the supply chain construct for designing power grids that are relatively insensitive to failure in the integrated generation and transmission system. The efficacy of the method is illustrated using data from the Tehran Regional Electric Company. One of the findings is that targeted failures have a higher impact on decreasing the performance of the power grid than random failures. However, the focus is on the method rather than the results per se.

  19. Feasibility of a perfluorocarbon tracer based network to support monitoring, verification, and accounting of sequestered CO₂.

    PubMed

    Watson, Thomas B; Sullivan, Terrence

    2012-02-01

    Carbon capture and sequestration (CCS) will act as a bridging technology necessary to facilitate a transition from fossil fuels to a sustainable energy based economy. The Department of Energy (DOE) target leak rate for sequestration reservoirs is 1% of total sequestered CO(2) over the lifetime of the reservoir. This is 0.001% per year for a 1000 year lifetime of a storage reservoir. Effective detection of CO(2) leaks at the surface may require incorporation of a tracer tag into the sequestered CO(2). We applied a simple Gaussian Plume model to predict dispersion of a direct leak into the atmosphere and used the results to examine the requirements for designing a perfluorocarbon (PFT) monitoring network and tracer tagging strategy. Careful consideration must be given to the climate implications of using these compounds. The quantity of PFTs needed for tagging sequestered CO(2) is too large to be practical for routine monitoring. Tagging at a level that will result in 1.5 times background at a sampler 1 km from a leak of 0.01% per year will require 625 kg per year of PFT. This is a leak rate 10 times greater than the 1000 year DOE requirement and will require 19 tons of injected PFT over the 30 year lifetime of a 1000 mega watt coal fired plant. The utility of PFTs or any other tracer will be lost if the background levels are allowed to rise indiscriminately. A better use of PFTs is as a tool in sequestration research. Instead, geological surveys of sequestration sites will be necessary to locate potential direct pathways and develop targeted monitoring strategies. A global agreement on the use of tracers for monitoring CCS projects should be developed. PMID:22243211

  20. Accounting for Accountability.

    ERIC Educational Resources Information Center

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

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

  1. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  2. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  3. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  4. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  5. 47 CFR 36.311 - Network Support/General Support Expenses-Accounts 6110 and 6120 (Class B Telephone Companies...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Network Support/General Support Expenses... Operating Expenses and Taxes Network Support/general Support Expenses § 36.311 Network Support/General..., 6122, 6123, and 6124 (Class A Telephone Companies). (a) Network Support Expenses are...

  6. Vigilando la Calidad del Agua de los Grandes Rios de la Nacion: El Programa NASQAN del Rio Grande (Rio Bravo del Norte)

    USGS Publications Warehouse

    Lurry, Dee L.; Reutter, David C.; Wells, Frank C.; Rivera, M.C., (translator); Munoz, A.

    1998-01-01

    La Oficina del Estudio Geologico de los Estados Unidos (U.S. Geological Survey, 0 USGS) ha monitoreado la calidad del agua de la cuenca del Rio Grande (Rio Bravo del Norte) desde 1995 como parte de la rediseiiada Red Nacional para Contabilizar la Calidad del Agua de los Rios (National Stream Quality Accounting Network, o NASOAN) (Hooper and others, 1997). EI programa NASOAN fue diseiiado para caracterizar las concentraciones y el transporte de sedimento y constituyentes quimicos seleccionados, encontrados en los grandes rios de los Estados Unidos - incluyendo el Misisipi, el Colorado y el Columbia, ademas del Rio Grande. En estas cuatro cuencas, el USGS opera actualmente (1998) una red de 40 puntos de muestreo pertenecientes a NASOAN, con un enfasis en cuantificar el flujo en masa (la cantidad de material que pasa por la estacion, expresado en toneladas por dial para cada constituyente. Aplicacando un enfoque consistente, basado en la cuantificacion de flujos en la cuenca del Rio Grande, el programa NASOAN esta generando la informacion necesaria para identificar fuentes regionales de diversos contaminantes, incluyendo sustancias qui micas agricolas y trazas elementos en la cuenca. EI efecto de las grandes reservas en el Rio Grande se puede observar segun los flujos de constituyentes discurren a 10 largo del rio. EI analisis de los flujos de constituyentes a escala de la cuenca proveera los medios para evaluar la influencia de la actividad humana sobre las condiciones de calidad del agua del Rio Grande.

  7. Is agritourism eco-friendly? A comparison between agritourisms and other farms in Italy using farm accountancy data network dataset.

    PubMed

    Mastronardi, Luigi; Giaccio, Vincenzo; Giannelli, Agostino; Scardera, Alfonso

    2015-01-01

    This paper presents the results of research regarding the environmental performances of Italian farms with agritourism compared with farms without agritourism. In Italy, agritourism is considered an agricultural activity and can only be performed by a farmer. Moreover, Italian national legislation forces the farmer to dedicate himself mainly to traditional farming, rather than to tourism activities. For this reason, environmental performances have been highlighted by analyzing only features and production systems of the farms. By utilizing the most frequent indicators used in studies regarding sustainability, the authors show how Italian agritourisms tend to develop more environmentally friendly agricultural methods, which have a positive impact on biodiversity, landscape and natural resources. The empirical analysis is based on the Italian FADN (Farm Accountancy Data Network) dataset. The European FADN was created to represent farms' technical and economic operation in the European Union and on which it drafts the agricultural and rural policies. The dichotomous structure of the dependent variable (presence or absence of agritourism at the farm) has a propensity for an assessment method based on Binary Response Model Regression. PMID:26543725

  8. Covariance-based synaptic plasticity in an attractor network model accounts for fast adaptation in free operant learning.

    PubMed

    Neiman, Tal; Loewenstein, Yonatan

    2013-01-23

    In free operant experiments, subjects alternate at will between targets that yield rewards stochastically. Behavior in these experiments is typically characterized by (1) an exponential distribution of stay durations, (2) matching of the relative time spent at a target to its relative share of the total number of rewards, and (3) adaptation after a change in the reward rates that can be very fast. The neural mechanism underlying these regularities is largely unknown. Moreover, current decision-making neural network models typically aim at explaining behavior in discrete-time experiments in which a single decision is made once in every trial, making these models hard to extend to the more natural case of free operant decisions. Here we show that a model based on attractor dynamics, in which transitions are induced by noise and preference is formed via covariance-based synaptic plasticity, can account for the characteristics of behavior in free operant experiments. We compare a specific instance of such a model, in which two recurrently excited populations of neurons compete for higher activity, to the behavior of rats responding on two levers for rewarding brain stimulation on a concurrent variable interval reward schedule (Gallistel et al., 2001). We show that the model is consistent with the rats' behavior, and in particular, with the observed fast adaptation to matching behavior. Further, we show that the neural model can be reduced to a behavioral model, and we use this model to deduce a novel "conservation law," which is consistent with the behavior of the rats. PMID:23345226

  9. A quasi steady state method for solving transient Darcy flow in complex 3D fractured networks accounting for matrix to fracture flow

    NASA Astrophysics Data System (ADS)

    Nœtinger, B.

    2015-02-01

    Modeling natural Discrete Fracture Networks (DFN) receives more and more attention in applied geosciences, from oil and gas industry, to geothermal recovery and aquifer management. The fractures may be either natural, or artificial in case of well stimulation. Accounting for the flow inside the fracture network, and accounting for the transfers between the matrix and the fractures, with the same level of accuracy is an important issue for calibrating the well architecture and for setting up optimal resources recovery strategies. Recently, we proposed an original method allowing to model transient pressure diffusion in the fracture network only [1]. The matrix was assumed to be impervious. A systematic approximation scheme was built, allowing to model the initial DFN by a set of N unknowns located at each identified intersection between fractures. The higher N, the higher the accuracy of the model. The main assumption was using a quasi steady state hypothesis, that states that the characteristic diffusion time over one single fracture is negligible compared with the characteristic time of the macroscopic problem, e.g. change of boundary conditions. In that context, the lowest order approximation N = 1 has the form of solving a transient problem in a resistor/capacitor network, a so-called pipe network. Its topology is the same as the network of geometrical intersections between fractures. In this paper, we generalize this approach in order to account for fluxes from matrix to fractures. The quasi steady state hypothesis at the fracture level is still kept. Then, we show that in the case of well separated time scales between matrix and fractures, the preceding model needs only to be slightly modified in order to incorporate these fluxes. The additional knowledge of the so-called matrix to fracture transfer function allows to modify the mass matrix that becomes a time convolution operator. This is reminiscent of existing space averaged transient dual porosity models.

  10. Assessing the environmental performance of English arable and livestock holdings using data from the Farm Accountancy Data Network (FADN).

    PubMed

    Westbury, D B; Park, J R; Mauchline, A L; Crane, R T; Mortimer, S R

    2011-03-01

    Agri-environment schemes (AESs) have been implemented across EU member states in an attempt to reconcile agricultural production methods with protection of the environment and maintenance of the countryside. To determine the extent to which such policy objectives are being fulfilled, participating countries are obliged to monitor and evaluate the environmental, agricultural and socio-economic impacts of their AESs. However, few evaluations measure precise environmental outcomes and critically, there are no agreed methodologies to evaluate the benefits of particular agri-environmental measures, or to track the environmental consequences of changing agricultural practices. In response to these issues, the Agri-Environmental Footprint project developed a common methodology for assessing the environmental impact of European AES. The Agri-Environmental Footprint Index (AFI) is a farm-level, adaptable methodology that aggregates measurements of agri-environmental indicators based on Multi-Criteria Analysis (MCA) techniques. The method was developed specifically to allow assessment of differences in the environmental performance of farms according to participation in agri-environment schemes. The AFI methodology is constructed so that high values represent good environmental performance. This paper explores the use of the AFI methodology in combination with Farm Business Survey data collected in England for the Farm Accountancy Data Network (FADN), to test whether its use could be extended for the routine surveillance of environmental performance of farming systems using established data sources. Overall, the aim was to measure the environmental impact of three different types of agriculture (arable, lowland livestock and upland livestock) in England and to identify differences in AFI due to participation in agri-environment schemes. However, because farm size, farmer age, level of education and region are also likely to influence the environmental performance of a

  11. Using FarmVille in an Introductory Managerial Accounting Course to Engage Students, Enhance Comprehension, and Develop Social Networking Skills

    ERIC Educational Resources Information Center

    Krom, Cynthia L.

    2012-01-01

    This article explores the use of the free Zynga computer game FarmVille, which is played in conjunction with Facebook[R], to facilitate active learning in a managerial accounting course. Results indicate that it invokes an improved understanding of the accounting content, particularly among nonaccounting majors; a high level of student…

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

    SciTech Connect

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

    2011-01-01

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

  13. On the topological properties of the cross-shareholding networks of listed companies in China: Taking shareholders’ cross-shareholding relationships into account

    NASA Astrophysics Data System (ADS)

    Li, Huajiao; An, Haizhong; Gao, Xiangyun; Huang, Jiachen; Xu, Qun

    2014-07-01

    Shareholders are the owners of listed companies, and their relationships can directly affect the structure of the stock market. In this paper, we analyze the topological properties and evolution of the cross-shareholding networks of listed companies in the past 5 years in China from 2007 to 2011, an infrequently considered topic, by taking shareholders’ cross-shareholding relationships into account. This analysis arrives at a deeper insight into the inner characteristics of China’s stock market. We find that the cross-shareholding networks of listed companies with shareholders’ cross-shareholding relationships display statistical features that reveal the stock market’s complex relationships more precisely. In particular, the results show that when the shareholders’ cross-shareholding relationships are considered, first, the In-degree and Out-degree of the cross-shareholding networks follow power-law distribution and the R2 of the linear regression analysis of the cumulative degree distribution is relatively higher; second, the modularity of the communities is larger; finally, both the number of members of top-ranked communities and the number of communities that have a large number of members are larger than those of which only considering the relationships between shareholders and listed companies are taken into account. Such cross-shareholding networks analysis taking shareholders’ cross-shareholding relations into account would be a helpful tool for supervisory departments and for stock market researchers to grasp the inner cross-shareholding relationships of listed companies in China, and it will be also helpful for the further researches about the “agent problems” in the stock markets from a whole point of view.

  14. An account of Sandia's research booth at Supercomputing '92: A collaborative effort in high-performance computing and networking

    SciTech Connect

    Breckenridge, A.; Vahle, M.O.

    1993-03-01

    Supercomputing '92, a high-performance computing and communications conference was held, November 16--20, 1992 in Minneapolis, Minnesota. This paper documents the applications and technologies that were showcased in Sandia's research booth at that conference. In particular the demonstrations in high-performance networking, audio-visual applications in engineering, virtual reality, and supercomputing applications are all described.

  15. Beyond localized and distributed accounts of brain functions. Comment on “Understanding brain networks and brain organization” by Pessoa

    NASA Astrophysics Data System (ADS)

    Cauda, Franco; Costa, Tommaso; Tamietto, Marco

    2014-09-01

    Recent evidence in cognitive neuroscience lends support to the idea that network models of brain architecture provide a privileged access to the understanding of the relation between brain organization and cognitive processes [1]. The core perspective holds that cognitive processes depend on the interactions among distributed neuronal populations and brain structures, and that the impact of a given region on behavior largely depends on its pattern of anatomical and functional connectivity [2,3].

  16. Design of a perfluorocarbon tracer based monitoring network to support monitoring verification and accounting of sequestered CO2

    NASA Astrophysics Data System (ADS)

    Watson, T.; Sullivan, T.

    2013-05-01

    The levels of CO2 in the atmosphere have been growing since the beginning of the industrial revolution. The current level is 391 ppm. If there are no efforts to mitigate CO2 emissions, the levels will rise to 750 ppm by 2100. Geologic carbon sequestration is one strategy that may be used to begin to reduce emissions. Sequestration will not be effective unless reservoir leak rates are significantly less than 1%. There must be rigorous monitoring protocols in place to ensure sequestration projects meet regulatory and environmental goals. Monitoring for CO2 leakage directly is difficult because of the large background levels and variability of CO2 in the atmosphere. Using tracers to tag the sequestered CO2 can mitigate some of the difficulties of direct measurement but a tracer monitoring network and the levels of tagging need to be carefully designed. Simple diffusion and dispersion models are used to predict the surface and atmospheric concentrations that would be seen by a network monitoring a sequestration site. Levels of tracer necessary to detect leaks from 0.01 to 1% are presented and suggestions for effective monitoring and protection of global tracer utility are presented.

  17. A physically meaningful equivalent circuit network model of a lithium-ion battery accounting for local electrochemical and thermal behaviour, variable double layer capacitance and degradation

    NASA Astrophysics Data System (ADS)

    von Srbik, Marie-Therese; Marinescu, Monica; Martinez-Botas, Ricardo F.; Offer, Gregory J.

    2016-09-01

    A novel electrical circuit analogy is proposed modelling electrochemical systems under realistic automotive operation conditions. The model is developed for a lithium ion battery and is based on a pseudo 2D electrochemical model. Although cast in the framework familiar to application engineers, the model is essentially an electrochemical battery model: all variables have a direct physical interpretation and there is direct access to all states of the cell via the model variables (concentrations, potentials) for monitoring and control systems design. This is the first Equivalent Circuit Network -type model that tracks directly the evolution of species inside the cell. It accounts for complex electrochemical phenomena that are usually omitted in online battery performance predictors such as variable double layer capacitance, the full current-overpotential relation and overpotentials due to mass transport limitations. The coupled electrochemical and thermal model accounts for capacity fade via a loss in active species and for power fade via an increase in resistive solid electrolyte passivation layers at both electrodes. The model's capability to simulate cell behaviour under dynamic events is validated against test procedures, such as standard battery testing load cycles for current rates up to 20 C, as well as realistic automotive drive cycle loads.

  18. Networks.

    ERIC Educational Resources Information Center

    Maughan, George R.; Petitto, Karen R.; McLaughlin, Don

    2001-01-01

    Describes the connectivity features and options of modern campus communication and information system networks, including signal transmission (wire-based and wireless), signal switching, convergence of networks, and network assessment variables, to enable campus leaders to make sound future-oriented decisions. (EV)

  19. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  20. School Accountability.

    ERIC Educational Resources Information Center

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

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

  1. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

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

  2. Planning for Accountability.

    ERIC Educational Resources Information Center

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

    1999-01-01

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

  3. Networking.

    ERIC Educational Resources Information Center

    Duvall, Betty

    Networking is an information giving and receiving system, a support system, and a means whereby women can get ahead in careers--either in new jobs or in current positions. Networking information can create many opportunities: women can talk about how other women handle situations and tasks, and previously established contacts can be used in…

  4. Cluster analysis of phytoplankton data collected from the National Stream Quality Accounting Network in the Tennessee River basin, 1974-81

    USGS Publications Warehouse

    Stephens, D.W.; Wangsgard, J.B.

    1988-01-01

    A computer program, Numerical Taxonomy System of Multivariate Statistical Programs (NTSYS), was used with interfacing software to perform cluster analyses of phytoplankton data stored in the biological files of the U.S. Geological Survey. The NTSYS software performs various types of statistical analyses and is capable of handling a large matrix of data. Cluster analyses were done on phytoplankton data collected from 1974 to 1981 at four national Stream Quality Accounting Network stations in the Tennessee River basin. Analysis of the changes in clusters of phytoplankton genera indicated possible changes in the water quality of the French Broad River near Knoxville, Tennessee. At this station, the most common diatom groups indicated a shift in dominant forms with some of the less common diatoms being replaced by green and blue-green algae. There was a reduction in genera variability between 1974-77 and 1979-81 sampling periods. Statistical analysis of chloride and dissolved solids confirmed that concentrations of these substances were smaller in 1974-77 than in 1979-81. At Pickwick Landing Dam, the furthest downstream station used in the study, there was an increase in the number of genera of ' rare ' organisms with time. The appearance of two groups of green and blue-green algae indicated that an increase in temperature or nutrient concentrations occurred from 1974 to 1981, but this could not be confirmed using available water quality data. Associations of genera forming the phytoplankton communities at three stations on the Tennessee River were found to be seasonal. Nodal analysis of combined data from all four stations used in the study did not identify any seasonal or temporal patterns during 1974-81. Cluster analysis using the NYSYS programs was effective in reducing the large phytoplankton data set to a manageable size and provided considerable insight into the structure of phytoplankton communities in the Tennessee River basin. Problems encountered using

  5. A preliminary assessment of the spatial sources of contemporary suspended sediment in the Ohio River basin, United States, using water quality data from the NASQAN programme in a source tracing procedure

    USGS Publications Warehouse

    Zhang, Y.-S.; Collins, A.L.; Horowitz, A.J.

    2012-01-01

    Reliable information on catchment scale suspended sediment sources is required to inform the design of management strategies for helping abate the numerous environmental issues associated with enhanced sediment mobilization and off-site loadings. Since sediment fingerprinting techniques avoid many of the logistical constraints associated with using more traditional indirect measurement methods at catchment scale, such approaches have been increasingly reported in the international literature and typically use data sets collected specifically for sediment source apportionment purposes. There remains scope for investigating the potential for using geochemical data sets assembled by routine monitoring programmes to fingerprint sediment provenance. In the United States, routine water quality samples are collected as part of the US Geological Survey's revised National Stream Quality Accounting Network programme. Accordingly, the geochemistry data generated from these samples over a 10-year period (1996-2006) were used as the basis for a fingerprinting exercise to assess the key tributary sub-catchment spatial sources of contemporary suspended sediment transported by the Ohio River. Uncertainty associated with the spatial source estimates was quantified using a Monte Carlo approach in conjunction with mass balance modelling. Relative frequency weighted means were used as an alternative way of summarizing the spatial source contributions, thereby avoiding the need to use confidence limits. The results should be interpreted in the context of the routine, but infrequent nature, of the suspended sediment samples used to assemble geochemistry as a basis for the sourcing exercise. Nonetheless, the study demonstrates how routine monitoring samples can be used to provide some preliminary information on sediment provenance in large drainage basins. ?? 2011 John Wiley & Sons, Ltd.

  6. A Health Insurance Portability and Accountability Act–Compliant Ocular Telehealth Network for the Remote Diagnosis and Management of Diabetic Retinopathy

    PubMed Central

    Li, Yaqin; Karnowski, Thomas P.; Tobin, Kenneth W.; Giancardo, Luca; Morris, Scott; Sparrow, Sylvia E.; Garg, Seema; Fox, Karen

    2011-01-01

    Abstract In this article, we present the design and implementation of a regional ocular telehealth network for remote assessment and management of diabetic retinopathy (DR), including the design requirements, network topology, protocol design, system work flow, graphics user interfaces, and performance evaluation. The Telemedical Retinal Image Analysis and Diagnosis Network is a computer-aided, image analysis telehealth paradigm for the diagnosis of DR and other retinal diseases using fundus images acquired from primary care end users delivering care to underserved patient populations in the mid-South and southeastern United States. PMID:21819244

  7. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

    This article reports that special interest groups opposed to charter schools and high-stakes testing have hijacked Massachusetts's once-independent board of education and stand poised to water down the Massachusetts Comprehensive Assessment System (MCAS) tests and the accountability system they support. President Barack Obama and Massachusetts…

  8. Accounting Specialist.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center on Education and Training for Employment.

    This publication identifies 20 subjects appropriate for use in a competency list for the occupation of accounting specialist, 1 of 12 occupations within the business/computer technologies cluster. Each unit consists of a number of competencies; a list of competency builders is provided for each competency. Titles of the 20 units are as follows:…

  9. Accountability for All: What Voters Want from Education Candidates. 2002 Public Education Network/"Education Week" National Survey of Public Opinion.

    ERIC Educational Resources Information Center

    Editorial Projects in Education, Bethesda, MD.

    This report presents information from a national survey commissioned in January 2002 by the Public Education Network and Education Week. The poll examines the attitudes of American voters towards public schools and reveals what they want politicians to do about education once they are in office. Overall, Americans assign great value to public…

  10. Accounting for time- and space-varying changes in the gravity field to improve the network adjustment of relative-gravity data

    USGS Publications Warehouse

    Kennedy, Jeffrey R.; Ferre, Ty P.A.

    2015-01-01

    The relative gravimeter is the primary terrestrial instrument for measuring spatially and temporally varying gravitational fields. The background noise of the instrument—that is, non-linear drift and random tares—typically requires some form of least-squares network adjustment to integrate data collected during a campaign that may take several days to weeks. Here, we present an approach to remove the change in the observed relative-gravity differences caused by hydrologic or other transient processes during a single campaign, so that the adjusted gravity values can be referenced to a single epoch. The conceptual approach is an example of coupled hydrogeophysical inversion, by which a hydrologic model is used to inform and constrain the geophysical forward model. The hydrologic model simulates the spatial variation of the rate of change of gravity as either a linear function of distance from an infiltration source, or using a 3-D numerical groundwater model. The linear function can be included in and solved for as part of the network adjustment. Alternatively, the groundwater model is used to predict the change of gravity at each station through time, from which the accumulated gravity change is calculated and removed from the data prior to the network adjustment. Data from a field experiment conducted at an artificial-recharge facility are used to verify our approach. Maximum gravity change due to hydrology (observed using a superconducting gravimeter) during the relative-gravity field campaigns was up to 2.6 μGal d−1, each campaign was between 4 and 6 d and one month elapsed between campaigns. The maximum absolute difference in the estimated gravity change between two campaigns, two months apart, using the standard network adjustment method and the new approach, was 5.5 μGal. The maximum gravity change between the same two campaigns was 148 μGal, and spatial variation in gravity change revealed zones of preferential infiltration and areas of relatively

  11. Accounting for time- and space-varying changes in the gravity field to improve the network adjustment of relative-gravity data

    NASA Astrophysics Data System (ADS)

    Kennedy, Jeffrey R.; Ferré, Ty P. A.

    2016-02-01

    The relative gravimeter is the primary terrestrial instrument for measuring spatially and temporally varying gravitational fields. The background noise of the instrument-that is, non-linear drift and random tares-typically requires some form of least-squares network adjustment to integrate data collected during a campaign that may take several days to weeks. Here, we present an approach to remove the change in the observed relative-gravity differences caused by hydrologic or other transient processes during a single campaign, so that the adjusted gravity values can be referenced to a single epoch. The conceptual approach is an example of coupled hydrogeophysical inversion, by which a hydrologic model is used to inform and constrain the geophysical forward model. The hydrologic model simulates the spatial variation of the rate of change of gravity as either a linear function of distance from an infiltration source, or using a 3-D numerical groundwater model. The linear function can be included in and solved for as part of the network adjustment. Alternatively, the groundwater model is used to predict the change of gravity at each station through time, from which the accumulated gravity change is calculated and removed from the data prior to the network adjustment. Data from a field experiment conducted at an artificial-recharge facility are used to verify our approach. Maximum gravity change due to hydrology (observed using a superconducting gravimeter) during the relative-gravity field campaigns was up to 2.6 μGal d-1, each campaign was between 4 and 6 d and one month elapsed between campaigns. The maximum absolute difference in the estimated gravity change between two campaigns, two months apart, using the standard network adjustment method and the new approach, was 5.5 μGal. The maximum gravity change between the same two campaigns was 148 μGal, and spatial variation in gravity change revealed zones of preferential infiltration and areas of relatively high

  12. Premature changes in neuronal excitability account for hippocampal network impairment and autistic-like behavior in neonatal BTBR T+tf/J mice

    PubMed Central

    Cellot, Giada; Maggi, Laura; Di Castro, Maria Amalia; Catalano, Myriam; Migliore, Rosanna; Migliore, Michele; Scattoni, Maria Luisa; Calamandrei, Gemma; Cherubini, Enrico

    2016-01-01

    Coherent network oscillations (GDPs), generated in the immature hippocampus by the synergistic action of GABA and glutamate, both depolarizing and excitatory, play a key role in the construction of neuronal circuits. In particular, GDPs-associated calcium transients act as coincident detectors for enhancing synaptic efficacy at emerging GABAergic and glutamatergic synapses. Here, we show that, immediately after birth, in the CA3 hippocampal region of the BTBR T+tf/J mouse, an animal model of idiopathic autism, GDPs are severely impaired. This effect was associated with an increased GABAergic neurotransmission and a reduced neuronal excitability. In spite its depolarizing action on CA3 pyramidal cells (in single channel experiments EGABA was positive to Em), GABA exerted at the network level an inhibitory effect as demonstrated by isoguvacine-induced reduction of neuronal firing. We implemented a computational model in which experimental findings could be interpreted as the result of two competing effects: a reduction of the intrinsic excitability of CA3 principal cells and a reduction of the shunting activity in GABAergic interneurons projecting to principal cells. It is therefore likely that premature changes in neuronal excitability within selective hippocampal circuits of BTBR mice lead to GDPs dysfunction and behavioral deficits reminiscent of those found in autistic patients. PMID:27526668

  13. Premature changes in neuronal excitability account for hippocampal network impairment and autistic-like behavior in neonatal BTBR T+tf/J mice.

    PubMed

    Cellot, Giada; Maggi, Laura; Di Castro, Maria Amalia; Catalano, Myriam; Migliore, Rosanna; Migliore, Michele; Scattoni, Maria Luisa; Calamandrei, Gemma; Cherubini, Enrico

    2016-01-01

    Coherent network oscillations (GDPs), generated in the immature hippocampus by the synergistic action of GABA and glutamate, both depolarizing and excitatory, play a key role in the construction of neuronal circuits. In particular, GDPs-associated calcium transients act as coincident detectors for enhancing synaptic efficacy at emerging GABAergic and glutamatergic synapses. Here, we show that, immediately after birth, in the CA3 hippocampal region of the BTBR T+tf/J mouse, an animal model of idiopathic autism, GDPs are severely impaired. This effect was associated with an increased GABAergic neurotransmission and a reduced neuronal excitability. In spite its depolarizing action on CA3 pyramidal cells (in single channel experiments EGABA was positive to Em), GABA exerted at the network level an inhibitory effect as demonstrated by isoguvacine-induced reduction of neuronal firing. We implemented a computational model in which experimental findings could be interpreted as the result of two competing effects: a reduction of the intrinsic excitability of CA3 principal cells and a reduction of the shunting activity in GABAergic interneurons projecting to principal cells. It is therefore likely that premature changes in neuronal excitability within selective hippocampal circuits of BTBR mice lead to GDPs dysfunction and behavioral deficits reminiscent of those found in autistic patients. PMID:27526668

  14. Optimization of the monitoring network on the River Tisza (Central Europe, Hungary) using combined cluster and discriminant analysis, taking seasonality into account.

    PubMed

    Tanos, Péter; Kovács, József; Kovács, Solt; Anda, Angéla; Hatvani, István Gábor

    2015-09-01

    The most essential requirement for water management is efficient and informative monitoring. Operating water quality monitoring networks is a challenge from both the scientific and economic points of view, especially in the case of river sections ranging over hundreds of kilometers. Therefore, spatio-temporal optimization is vital. In the present study, the optimization of the monitoring system of the River Tisza, the second largest river in Central Europe, is presented using a generally applicable and novel method, combined cluster and discriminant analysis (CCDA). This area for the study was chosen because, spatial inhomogeneity of a river's monitoring network can more easily be studied in a mostly natural watershed - as in the case of the River Tisza - since the effects of man-made obstacles: e.g water barrage systems, hydroelectric power plants, artificial lakes, etc. are more pronounced. Furthermore, since the temporal sampling frequency was bi-weekly, the opportunity of optimizing the monitoring system on a temporal (monthly) scale arose. In the research, 15 water quality parameters measured at 14 sampling sites in the Hungarian section of the River Tisza were assessed for the time period 1975-2005. First, four within-year sections ("hydrochemical seasons") were determined, characterized with unequal lengths, namely 2, 4, 2, and 4 months long starting with spring. Homogeneous groups of sampling sites were determined in space for every season, with the main separating factors being the tributaries and man-made obstacles. Similarly, an overall pattern of homogeneity was determined. As an overall result, the 14 sampling sites could be grouped into 11 homogeneous groups leading to the possibility of reducing the number of sampling locations and thus making the monitoring system more cost-efficient. PMID:26282008

  15. Assessing Students' Accounting Knowledge: A Structural Approach.

    ERIC Educational Resources Information Center

    Boldt, Margaret N.

    2001-01-01

    Comparisons of students' representations of financial accounting concepts with the knowledge structures of experts were depicted using Pathfinder networks. This structural approach identified the level of students' understanding of concepts and knowledge gaps that need to be addressed. (SK)

  16. An Institutional Accountability Model for Community Colleges.

    ERIC Educational Resources Information Center

    Harbour, Clifford P.

    2003-01-01

    Proposes a model for managing a community college's accountability environment and shows how it can be applied. Reports that the model is premised on the pluralistic perspective of accountability (Kearns), and uses Christensen's value network for building the community college model. (Contains 37 references.) (AUTH/NB)

  17. Holding Accountability to Account. Research Brief

    ERIC Educational Resources Information Center

    National Center on Performance Incentives, 2008

    2008-01-01

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

  18. Accountability, California Style: Counting or Accounting?

    ERIC Educational Resources Information Center

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

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

  19. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

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

  20. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  1. What is accountability in health care?

    PubMed

    Emanuel, E J; Emanuel, L L

    1996-01-15

    Accountability has become a major issue in health care. Accountability entails the procedures and processes by which one party justifies and takes responsibility for its activities. The concept of accountability contains three essential components: 1) the loci of accountability--health care consists of at least 11 different parties that can be held accountable or hold others accountable; 2) the domains of accountability--in health care, parties can be held accountable for as many as six activities: professional competence, legal and ethical conduct, financial performance, adequacy of access, public health promotion, and community benefit; and 3) the procedures of accountability, including formal and informal procedures for evaluating compliance with domains and for disseminating the evaluation and responses by the accountable parties. Different models of accountability stress different domains, evaluative criteria, loci, and procedures. We characterize and compare three dominant models of accountability: 1) the professional model, in which the individual physician and patient participate in shared decision making and physicians are held accountable to professional colleagues and to patients; 2) the economic model, in which the market is brought to bear in health care and accountability is mediated through consumer choice of providers; and 3) the political model, in which physicians and patients interact as citizen-members within a community and in which physicians are accountable to a governing board elected from the members of the community, such as the board of a managed care plan. We argue that no single model of accountability is appropriate to health care. Instead, we advocate a stratified model of accountability in which the professional model guides the physician-patient relationship, the political model operates within managed care plans and other integrated health delivery networks, and the economic and political models operate in the relations between

  2. Accountability: A Mosaic Image

    ERIC Educational Resources Information Center

    Turner, Teri

    1977-01-01

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

  3. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

    Accounting Office: The Langley Memorial Aeronautical Laboratory's accounting office, 1936, with photographs of the Wright brothers on the wall. Although the Lab was named after Samuel P. Langley, most of the NACA staff held the Wrights as their heroes.

  4. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  5. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  6. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

    This curriculum guide consists of materials for use in teaching a competency-based accounting and computing course that is designed to prepare students for employability in the following occupational areas: inventory control clerk, invoice clerk, payroll clerk, traffic clerk, general ledger bookkeeper, accounting clerk, account information clerk,…

  7. 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,…

  8. Accounting Education in Crisis

    ERIC Educational Resources Information Center

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  9. Linguistic and Cognitive Networks.

    ERIC Educational Resources Information Center

    Lamb, Sydney M.

    The type of network treated in this paper is a network of relationships. The author shows how linguistic data and cognitional data can be accounted for by means of such networks. He begins by looking at some linguistic data, with particular concern for identifying the relationships which they exhibit. That is, the emphasis is on their…

  10. 47 CFR 36.354 - Access expenses-Account 6540.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Access expenses-Account 6540. 36.354 Section 36... Network Operations Expenses § 36.354 Access expenses—Account 6540. (a) This account includes access charges paid to exchange carriers for exchange access service. These are directly assigned to...

  11. 47 CFR 36.354 - Access expenses-Account 6540.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Access expenses-Account 6540. 36.354 Section 36.354 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Network Operations Expenses § 36.354 Access expenses—Account 6540. (a) This account includes...

  12. Analysis of fixed-station water-quality data in the Umpqua River basin, Oregon

    USGS Publications Warehouse

    Rinella, J.F.

    1986-01-01

    An appraisal of surface water quality in the Umpqua River basin was made using existing monthly data collected by the Oregon Department of Environmental Quality and the U.S. Geological Survey in cooperation with the Douglas County Water Resources Survey. This appraisal was limited to interpretation of instantaneous monthly water quality data collected in the Umpqua River basin from water years 1974 to 1983. These data were used to compare water quality conditions throughout the basin and to determine if data collected from the NASQAN (National Stream Quality Accounting network) station are representative of upstream basin conditions. In general, data collected at the NASQAN station represent a composite of water quality from the North and South Umpqua Rivers. These river basins account for 82 % of the NASQAN station drainage. Water quality concentrations, loads, yields, and trends were statistically described and related to point source effluent loads and basin characteristics including geohydrology, hydrology, population, land use, and water use. Available point-and nonpoint-source data provided minimal information for determining cause-effect relations and for explaining observed trends in water quality; however, the data did indicate that the largest effluent discharges are located in the South Umpqua River basin in the Roseburg-Winston area. Instantaneous and annual flow weighted levels of specific conductance, phosphorus, organic plus ammonia nitrogen, nitrite plus nitrate, and fecal coliform bacteria are generally highest in the South Umpqua River near Roseburg. These high levels generally occur during the summer months when river flow is extremely low relative to flow in the North Umpqua River. The North Umpqua River has among the lowest constituent concentrations observed in the basin. (Lantz-PTT)

  13. Computerized accounting methods. Final report

    SciTech Connect

    1994-12-31

    This report summarizes the results of the research performed under the Task Order on computerized accounting methods in a period from 03 August to 31 December 1994. Computerized nuclear material accounting methods are analyzed and evaluated. Selected methods are implemented in a hardware-software complex developed as a prototype of the local network-based CONMIT system. This complex has been put into trial operation for test and evaluation of the selected methods at two selected ``Kurchatov Institute`` Russian Research Center (``KI`` RRC) nuclear facilities. Trial operation is carried out since the beginning of Initial Physical Inventory Taking in these facilities that was performed in November 1994. Operation of CONMIT prototype system was demonstrated in the middle of December 1994. Results of evaluation of CONMIT prototype system features and functioning under real operating conditions are considered. Conclusions are formulated on the ways of further development of computerized nuclear material accounting methods. The most important conclusion is a need to strengthen computer and information security features supported by the operating environment. Security provisions as well as other LANL Client/Server System approaches being developed by Los Alamos National Laboratory are recommended for selection of software and hardware components to be integrated into production version of CONMIT system for KI RRC.

  14. CHAPTER 17: VIVANTARY RESPONSIBLITY AND EMERGY ACCOUNTING

    EPA Science Inventory

    Ecosystem processes represented by manifold material cycles and energy flows are a necessary condition of life on Earth. Though our species is embedded in a matrix of ecosystem processes mediated by networks involving millions of other species, human activities per se account fo...

  15. Planning for Your Second Accounting Job

    ERIC Educational Resources Information Center

    Mucenski-Keck, Lynn; Hintz, Arthur F.; Fedoryshyn, Michael W.

    2012-01-01

    For many accounting students the focus of their fourth or fifth years is finding a job to start them on an exciting and financially rewarding career. Colleges provide significant guidance and direction to these students in the form of internship assistance, resume writing workshops, interview practice, networking events and career guidance. At…

  16. Computerizing the Accounting Curriculum.

    ERIC Educational Resources Information Center

    Nash, John F.; England, Thomas G.

    1986-01-01

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

  17. PLATO IV Accountancy Index.

    ERIC Educational Resources Information Center

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  18. The Choreography of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2006-01-01

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

  19. Teaching Accounting with Computers.

    ERIC Educational Resources Information Center

    Shaoul, Jean

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

  20. Leadership for Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    2001-01-01

    This document explores issues of leadership for accountability and reviews five resources on the subject. These include: (1) "Accountability by Carrots and Sticks: Will Incentives and Sanctions Motivate Students, Teachers, and Administrators for Peak Performance?" (Larry Lashway); (2) "Organizing Schools for Teacher Learning" (Judith Warren…

  1. Accountability in Education.

    ERIC Educational Resources Information Center

    Chippendale, P. R., Ed.; Wilkes, Paula V., Ed.

    This collection of papers delivered at a conference on accountability held at Darling Downs Institute of Advanced Education in Australia examines the meaning of accountability in education for teachers, lecturers, government, parents, administrators, education authorities, and the society at large. In Part 1, W. G. Walker attempts to answer the…

  2. The Accountability Illusion: Georgia

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  3. The Accountability Controversy

    ERIC Educational Resources Information Center

    Glisson, Charles

    1975-01-01

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

  4. The Accountability Illusion: Kansas

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  5. The Evolution of Accountability

    ERIC Educational Resources Information Center

    Webb, P. Taylor

    2011-01-01

    Campus 2020: Thinking ahead is a policy in British Columbia (BC), Canada, that attempted to hold universities accountable to performance. Within, I demonstrate how this Canadian articulation of educational accountability intended to develop "governmentality constellations" to control the university and regulate its knowledge output. This research…

  6. The Accountability Illusion: Texas

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  7. Responsible and accountable.

    PubMed

    Woodrow, Philip

    2006-03-01

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

  8. The Accountability Illusion: Minnesota

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  9. Accountability and primary healthcare.

    PubMed

    Mukhi, Shaheena; Barnsley, Jan; Deber, Raisa B

    2014-09-01

    This paper examines the accountability structures within primary healthcare (PHC) in Ontario; in particular, who is accountable for what and to whom, and the policy tools being used. Ontario has implemented a series of incremental reforms, using expenditure policy instruments, enforced through contractual agreements to provide a defined set of publicly financed services that are privately delivered, most often by family physicians. The findings indicate that reporting, funding, evaluation and governance accountability requirements vary across service provider models. Accountability to the funder and patients is most common. Agreements, incentives and compensation tools have been used but may be insufficient to ensure parties are being held responsible for their activities related to stated goals. Clear definitions of various governance structures, a cohesive approach to monitoring critical performance indicators and associated improvement strategies are important elements in operationalizing accountability and determining whether goals are being met. PMID:25305392

  10. Accountability and Primary Healthcare

    PubMed Central

    Mukhi, Shaheena; Barnsley, Jan; Deber, Raisa B.

    2014-01-01

    This paper examines the accountability structures within primary healthcare (PHC) in Ontario; in particular, who is accountable for what and to whom, and the policy tools being used. Ontario has implemented a series of incremental reforms, using expenditure policy instruments, enforced through contractual agreements to provide a defined set of publicly financed services that are privately delivered, most often by family physicians. The findings indicate that reporting, funding, evaluation and governance accountability requirements vary across service provider models. Accountability to the funder and patients is most common. Agreements, incentives and compensation tools have been used but may be insufficient to ensure parties are being held responsible for their activities related to stated goals. Clear definitions of various governance structures, a cohesive approach to monitoring critical performance indicators and associated improvement strategies are important elements in operationalizing accountability and determining whether goals are being met. PMID:25305392

  11. An information theory account of cognitive control

    PubMed Central

    Fan, Jin

    2014-01-01

    Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory. PMID:25228875

  12. Hydrologic and Biogeochemical Controls on the C and N Isotopic Compositions of Particulate Organic Matter in Large US Rivers

    NASA Astrophysics Data System (ADS)

    Kendall, C.; Silva, S. R.

    2004-05-01

    Particulate organic matter (POM) samples were collected bi-weekly to monthly from 40 NASQAN (National Stream Quality Accounting Network) river sites in the Mississippi, Colorado, Rio Grande, and Columbia River Basins from 1996 to 2001. These samples were analyzed for carbon and nitrogen stable isotopic compositions, and C:N ratios. The goal of our study was to use the isotopic compositions of POM samples, along with the abundant ancillary chemical and hydrological data generated by the NASQAN program at the same sites and dates (http://water.usgs.gov/nasqan/), to quantify seasonal and spatial changes in the POM and other nutrient sources, and to investigate in-stream biogeochemical processes in these large river systems. The d13C values for these sites ranges from less than -40 to about -17 permil. The d15N values range from about -30 to +30 permil. The combined use of the isotope data, C:N values, water chemistry, and hydrological data allow the determination of the seasonal changes in the contributions of POM from different terrestrial and riverine sources. These data also provide insight into seasonal and spatial controls on sources of nutrients to the rivers and biogeochemical processes in the water column. On average, about half of the POM from these rivers is composed of plankton and/or heterotrophic bacteria. However, there is considerable seasonal variation in the relative proportions, mainly related to algal blooms and seasonal changes in discharge amounts from different upstream sources. Our data suggest POM derived from in-stream productivity, since it is biologically labile, may be an important but overlooked contributor to hypoxia in the Gulf of Mexico and other coastal areas.

  13. Human Resource Accounting System

    ERIC Educational Resources Information Center

    Cerullo, Michael J.

    1974-01-01

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

  14. Wayfinding in Social Networks

    NASA Astrophysics Data System (ADS)

    Liben-Nowell, David

    With the recent explosion of popularity of commercial social-networking sites like Facebook and MySpace, the size of social networks that can be studied scientifically has passed from the scale traditionally studied by sociologists and anthropologists to the scale of networks more typically studied by computer scientists. In this chapter, I will highlight a recent line of computational research into the modeling and analysis of the small-world phenomenon - the observation that typical pairs of people in a social network are connected by very short chains of intermediate friends - and the ability of members of a large social network to collectively find efficient routes to reach individuals in the network. I will survey several recent mathematical models of social networks that account for these phenomena, with an emphasis on both the provable properties of these social-network models and the empirical validation of the models against real large-scale social-network data.

  15. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

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

  16. Thinking about Accountability

    PubMed Central

    Deber, Raisa B.

    2014-01-01

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

  17. 17 CFR 17.01 - Identification of special accounts, volume threshold accounts, and omnibus accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts, volume threshold accounts, and omnibus accounts. 17.01 Section 17.01 Commodity and Securities..., CLEARING MEMBERS, AND FOREIGN BROKERS § 17.01 Identification of special accounts, volume threshold accounts... in § 17.02(b). (b) Identification of volume threshold accounts. Each clearing member shall...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

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

    ERIC Educational Resources Information Center

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

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

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

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  2. Breaking the Ice: Career Development Activities for Accounting Students

    ERIC Educational Resources Information Center

    Kilpatrick, Bob G.; Wilburn, Nancy L.

    2010-01-01

    This paper describes two co-curricular career development activities, mock interviews and speed networking that we provide for accounting majors at our university. The driving force behind both activities was to increase comfort levels for students when interacting with professionals and to enhance their job interview and networking skills.…

  3. Accountability Measures Report, 2007

    ERIC Educational Resources Information Center

    North Dakota University System, 2007

    2007-01-01

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

  4. Accountability Measures Report, 2006

    ERIC Educational Resources Information Center

    North Dakota University System, 2006

    2006-01-01

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

  5. Accounting Forms. Instructor's Handbook.

    ERIC Educational Resources Information Center

    Itter, Pat

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

  6. Viewpoints on Accountability.

    ERIC Educational Resources Information Center

    Educational Innovators Press, Tucson, AZ.

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

  7. Accounting 202, 302.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  8. Accountability: A Rationale.

    ERIC Educational Resources Information Center

    Brademas, John

    1974-01-01

    The idea of accountability has by now been interpreted in ways which are different enough from one another to have permitted a certain ambiguity to creep into the notion in its present use within the educational community. The principal purpose of this report is, therefore, to try to set forth some clearer statement of what the idea of…

  9. Democracy, Accountability, and Education

    ERIC Educational Resources Information Center

    Levinson, Meira

    2011-01-01

    Educational standards, assessments, and accountability systems are of immense political moment around the world. But there is no developed theory exploring the role that these systems should play within a democratic polity in particular. On the one hand, well-designed standards are public goods, supported by assessment and accountability…

  10. Student Attendance Accounting Manual.

    ERIC Educational Resources Information Center

    Freitas, Joseph M.

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

  11. CEBAF beam loss accounting

    SciTech Connect

    Ursic, R.; Mahoney, K.; Hovater, C.; Hutton, A.; Sinclair, C.

    1995-12-31

    This paper describes the design and implementation of a beam loss accounting system for the CEBAF electron accelerator. This system samples the beam curent throughout the beam path and measures the beam current accurately. Personnel Safety and Machine Protection systems use this system to turn off the beam when hazardous beam losses occur.

  12. Accounting for What Counts

    ERIC Educational Resources Information Center

    Milner, Joseph O.; Ferran, Joan E.; Martin, Katharine Y.

    2003-01-01

    No Child Left Behind legislation makes it clear that outside evaluators determine what gets taught in the classroom. It is important to ensure they measure what truly counts in school. This fact is poignantly and sadly true for the under funded, poorly resourced, "low performing" schools that may be hammered by administration accountants in the…

  13. Educational Accounting Procedures.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing, annual…

  14. Assessment and Accountability.

    ERIC Educational Resources Information Center

    Au, Kathryn

    2001-01-01

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

  15. The Accountability Illusion

    ERIC Educational Resources Information Center

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

    2009-01-01

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

  16. Accountability in Action.

    ERIC Educational Resources Information Center

    Dumke, Glenn S.

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

  17. Fiscal Accounting Manual.

    ERIC Educational Resources Information Center

    California State Dept. of Housing and Community Development, Sacramento. Indian Assistance Program.

    Written in simple, easy to understand form, the manual provides a vehicle for the untrained person in bookkeeping to control funds received from grants for Indian Tribal Councils and Indian organizations. The method used to control grants (federal, state, or private) is fund accounting, designed to organize rendering services on a non-profit…

  18. Measurements and material accounting

    SciTech Connect

    Hammond, G.A. )

    1989-11-01

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

  19. Professional Capital as Accountability

    ERIC Educational Resources Information Center

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  20. Accountability for Productivity

    ERIC Educational Resources Information Center

    Wellman, Jane

    2010-01-01

    Productivity gains in higher education won't be made just by improving cost effectiveness or even performance. They need to be documented, communicated, and integrated into a strategic agenda to increase attainment. This requires special attention to "accountability" for productivity, meaning public presentation and communication of evidence about…

  1. Legal responsibility and accountability.

    PubMed

    Cox, Chris

    2010-06-01

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

  2. MATERIAL CONTROL ACCOUNTING INMM

    SciTech Connect

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  3. Iowa Community Colleges Accounting Manual.

    ERIC Educational Resources Information Center

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

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

  4. Management of coalition sensor networks

    NASA Astrophysics Data System (ADS)

    Verma, Dinesh Chandra; Brown, Theodore; Ortega, Carolyn

    2010-04-01

    The management of sensor networks in coalition settings has been treated in a piecemeal fashion in the current literature without taking a comprehensive look at the complete life cycle of coalition networks, and determining the different aspects of network management that need to be taken into account for the management of sensor networks in those contexts. In this paper, we provide a holistic approach towards managing sensor networks encountered in the context of coalition operations. We describe how the sensor networks in a coalition ought to be managed at various stages of the life cycle, and the different operations that need to be taken into account for managing various aspects of the networks. In particular, we look at the FCAPS model for network management, and assess the applicability of the FCAPS model to the different aspects of sensor network management in a coalition setting.

  5. Evaluation of accountability measurements

    SciTech Connect

    Cacic, C.G.

    1988-01-01

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

  6. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle. PMID:17886487

  7. First-Person Accounts.

    ERIC Educational Resources Information Center

    Gribs, H.; And Others

    1995-01-01

    Personal accounts describe the lives of 2 individuals with deaf-blindness, one an 87-year-old woman who was deaf from birth and became totally blind over a 50-year period and the other of a woman who became deaf-blind as a result of a fever at the age of 7. Managing activities of daily life and experiencing sensory hallucinations are among topics…

  8. Hospitals' Internal Accountability

    PubMed Central

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

    2014-01-01

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

  9. Hospitals' internal accountability.

    PubMed

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

    2014-09-01

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

  10. Nonlinear Dynamics on Interconnected Networks

    NASA Astrophysics Data System (ADS)

    Arenas, Alex; De Domenico, Manlio

    2016-06-01

    Networks of dynamical interacting units can represent many complex systems, from the human brain to transportation systems and societies. The study of these complex networks, when accounting for different types of interactions has become a subject of interest in the last few years, especially because its representational power in the description of users' interactions in diverse online social platforms (Facebook, Twitter, Instagram, etc.) [1], or in representing different transportation modes in urban networks [2,3]. The general name coined for these networks is multilayer networks, where each layer accounts for a type of interaction (see Fig. 1).

  11. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  13. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    ERIC Educational Resources Information Center

    Ramaswamy, Vinita

    2007-01-01

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

  17. 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…

  18. Demonstrating marketing accountability.

    PubMed

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

    2008-01-01

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

  19. Performance and Accountability Report

    NASA Technical Reports Server (NTRS)

    2003-01-01

    The NASA Fiscal Year 2002 Performance and Accountability Report is presented. Over the past year, significant changes have been implemented to greatly improve NASA's management while continuing to break new ground in science and technology. Excellent progress has been made in implementing the President's Management Agenda. NASA is leading the government in its implementation of the five government-wide initiatives. NASA received an unqualified audit opinion on FY 2002 financial statements. The vast majority of performance goals have been achieved, furthering each area of NASA's mission. The contents include: 1) NASA Vision and Mission; 2) Management's Discussion and Analysis; 3) Performance; and 4) Financial.

  20. Performance testing accountability measurements

    SciTech Connect

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

    1993-12-31

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

  1. Where Are the Accounting Professors?

    ERIC Educational Resources Information Center

    Chang, Jui-Chin; Sun, Huey-Lian

    2008-01-01

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

  2. Program Accounting for Indiana Schools.

    ERIC Educational Resources Information Center

    Copeland, Jack; Costerison, Dennis

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

  3. Revamping High School Accounting Courses.

    ERIC Educational Resources Information Center

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  4. Allies unknown: Social accountability and legal empowerment.

    PubMed

    Maru, Vivek

    2010-01-01

    This essay suggests that two strands of social action which have hitherto developed separately - legal empowerment and social accountability - ought to learn from one another. Legal empowerment efforts grow out of the tradition of legal aid for the poor; they assist citizens in seeking remedies to breaches of rights. Social accountability interventions employ information and participation to demand fairer, more effective public services. The two approaches share a focus on the interface between communities and local institutions. The legal empowerment approach includes, in addition, the pursuit of redress from the wider network of state authority. The essay suggests that social accountability interventions should couple local community pressure with legal empowerment strategies for seeking remedies from the broader institutional landscape. Legal empowerment programs, for their part, often under-emphasize injustices related to essential public services such as health and education, perhaps in part because they tend to wait for communities and individuals to raise problems. Instead, legal empowerment programs should learn from social accountability practitioners' use of aggregate data as a catalyst for community action. Legal empowerment organizations would also benefit from adopting the attention to empirical impact evaluation that has characterized experimentation in social accountability. PMID:20930256

  5. Grid accounting service: state and future development

    NASA Astrophysics Data System (ADS)

    Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

    2014-06-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  6. Grid accounting service: state and future development

    SciTech Connect

    Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

    2014-01-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  7. Financial accounting for radiology executives.

    PubMed

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

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

  8. Automated attendance accounting system

    NASA Technical Reports Server (NTRS)

    Chapman, C. P. (Inventor)

    1973-01-01

    An automated accounting system useful for applying data to a computer from any or all of a multiplicity of data terminals is disclosed. The system essentially includes a preselected number of data terminals which are each adapted to convert data words of decimal form to another form, i.e., binary, usable with the computer. Each data terminal may take the form of a keyboard unit having a number of depressable buttons or switches corresponding to selected data digits and/or function digits. A bank of data buffers, one of which is associated with each data terminal, is provided as a temporary storage. Data from the terminals is applied to the data buffers on a digit by digit basis for transfer via a multiplexer to the computer.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  16. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    ERIC Educational Resources Information Center

    Roberts, Nancy C.

    2002-01-01

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

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

    ERIC Educational Resources Information Center

    Marshall, P. Douglas

    2002-01-01

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

  2. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    ERIC Educational Resources Information Center

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  3. Spills, drills, and accountability

    SciTech Connect

    1993-12-31

    NRDC seeks preventive approaches to oil pollution on U.S. coasts. The recent oil spills in Spain and Scotland have highlighted a fact too easy to forget in a society that uses petroleum every minute of every day: oil is profoundly toxic. One tiny drop on a bald eagle`s egg has been known to kill the embryo inside. Every activity involving oil-drilling for it, piping it, shipping it-poses risks that must be taken with utmost caution. Moreover, oil production is highly polluting. It emits substantial air pollution, such as nitrogen oxides that can form smog and acid rain. The wells bring up great quantities of toxic waste: solids, liquids and sludges often contaminated by oil, toxic metals, or even radioactivity. This article examines the following topics focusing on oil pollution control and prevention in coastal regions of the USA: alternate energy sources and accountability of pollutor; ban on offshore drilling as exemplified by the energy policy act; tanker free zones; accurate damage evaluations. Policy of the National Resource Defence Council is articulated.

  4. NASA Accountability Report

    NASA Technical Reports Server (NTRS)

    1997-01-01

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

  5. Holding services to account

    PubMed Central

    Clegg, J

    2008-01-01

    Background Recently, the frequency of audit inspections of health services for people with intellectual disability (ID) in the UK has increased, from occasional inquiries to a systematic audit of all services. From 2008, a process of continuous audit ‘surveillance’ of specialist health services is to be introduced. Similar regimes of inspection are in place for social care services. Aim To explore the conceptual positions which inform audit, through detailed examination of the investigation into the learning disability service at Sutton and Merton. Findings Audit is distinct from evaluation because it neither provides opportunities for service staff to give an account of their work nor represents a search for knowledge. Audit investigates adherence to government policy. In ID, audits measure aspirations derived from normalisation, despite research showing that some of these aspirations have not been achieved by any service. As audit consumes significant public resource, it is questionable whether the dominant finding of the Healthcare Commission's investigation into Sutton and Merton, that the ID service was chronically under-funded, represents value for money. Discussion and conclusions While basic checks on minimum standards will always be necessary, service excellence requires not audit but research-driven evaluation. Audits inhibit rather than open-up debate about improving support to people with ID. They impose an ideology, squander resource, and demoralise carers and staff. Evaluations challenge the implicit management-versus-professional binary enacted by audit, and can inform new care systems which make effective use of all those engaged with people with ID. PMID:18498335

  6. Principal Networks

    PubMed Central

    Clayden, Jonathan D.; Dayan, Michael; Clark, Chris A.

    2013-01-01

    Graph representations of brain connectivity have attracted a lot of recent interest, but existing methods for dividing such graphs into connected subnetworks have a number of limitations in the context of neuroimaging. This is an important problem because most cognitive functions would be expected to involve some but not all brain regions. In this paper we outline a simple approach for decomposing graphs, which may be based on any measure of interregional association, into coherent “principal networks”. The technique is based on an eigendecomposition of the association matrix, and is closely related to principal components analysis. We demonstrate the technique using cortical thickness and diffusion tractography data, showing that the subnetworks which emerge are stable, meaningful and reproducible. Graph-theoretic measures of network cost and efficiency may be calculated separately for each principal network. Unlike some other approaches, all available connectivity information is taken into account, and vertices may appear in none or several of the subnetworks. Subject-by-subject “scores” for each principal network may also be obtained, under certain circumstances, and related to demographic or cognitive variables of interest. PMID:23630578

  7. Immunization of complex networks

    NASA Astrophysics Data System (ADS)

    Pastor-Satorras, Romualdo; Vespignani, Alessandro

    2002-03-01

    Complex networks such as the sexual partnership web or the Internet often show a high degree of redundancy and heterogeneity in their connectivity properties. This peculiar connectivity provides an ideal environment for the spreading of infective agents. Here we show that the random uniform immunization of individuals does not lead to the eradication of infections in all complex networks. Namely, networks with scale-free properties do not acquire global immunity from major epidemic outbreaks even in the presence of unrealistically high densities of randomly immunized individuals. The absence of any critical immunization threshold is due to the unbounded connectivity fluctuations of scale-free networks. Successful immunization strategies can be developed only by taking into account the inhomogeneous connectivity properties of scale-free networks. In particular, targeted immunization schemes, based on the nodes' connectivity hierarchy, sharply lower the network's vulnerability to epidemic attacks.

  8. Accountability report - fiscal year 1997

    SciTech Connect

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  9. Sustainable competitive advantage for accountable care organizations.

    PubMed

    Macfarlane, Michael Alex

    2014-01-01

    In the current period of health industry reform, accountable care organizations (ACOs) have emerged as a new model for the delivery of high-quality and cost-effective healthcare. However, few ACOs operate in direct competition with one another, and the accountable care business model has yet to present a means of continually developing new marginal value for patients and network partners. With value-based purchasing and patient consumerism strengthening as market forces, ACOs must build organizational sustainability and competitive advantage to meet the value demands set by customers and competitors. This essay proposes a strategy, adapted from the disciplines of agile software development and Lean product development, through which ACOs can engage internal and external customers in the development of new products that will provide sustainability and competitive advantage to the organization by decreasing waste in development, promoting specialized knowledge, and closely targeting customer value. PMID:25154124

  10. Accounting Systems for School Districts.

    ERIC Educational Resources Information Center

    Atwood, E. Barrett, Jr.

    1983-01-01

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

  11. Model Accounting Program. Adopters Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  12. Standardized Testing and School Accountability

    ERIC Educational Resources Information Center

    Wiliam, Dylan

    2010-01-01

    This article explores the use of standardized tests to hold schools accountable. The history of testing for accountability is reviewed, and it is shown that currently between-school differences account for less than 10% of the variance in student scores, in part because the progress of individuals is small compared to the spread of achievement…

  13. An Accounting Writing Proficiency Survey

    ERIC Educational Resources Information Center

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  14. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  15. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  16. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  17. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  18. 46 CFR Sec. 5 - Accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  19. Vocational Accounting and Computing Programs.

    ERIC Educational Resources Information Center

    Avani, Nathan T.

    1986-01-01

    Describes an "Accounting and Computing" program in Michigan that emphasizes computerized accounting procedures. This article describes the program curriculum and duty areas (such as handling accounts receivable), presents a list of sample tasks in each duty area, and specifies components of each task. Computer equipment necessary for this program…

  20. Mastering the Vocabulary of Accounting.

    ERIC Educational Resources Information Center

    Tischler, Helene

    Developed for use by students in an introductory accounting course, these learning modules deal with mastering the vocabulary of accounting. Focus of the modules is on vocabulary appearing in the first six chapters of the text, "Accounting Principles" by Niswonger and Fess. Covered in the individual modules are the following topics: discovering…

  1. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  2. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  3. 31 CFR 1010.420 - Records to be made and retained by persons having financial interests in foreign financial accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... NETWORK, DEPARTMENT OF THE TREASURY GENERAL PROVISIONS Records Required To Be Maintained § 1010.420... is maintained, the type of such account, and the maximum value of each such account during...

  4. 31 CFR 1010.420 - Records to be made and retained by persons having financial interests in foreign financial accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... NETWORK, DEPARTMENT OF THE TREASURY GENERAL PROVISIONS Records Required To Be Maintained § 1010.420... is maintained, the type of such account, and the maximum value of each such account during...

  5. 31 CFR 1010.420 - Records to be made and retained by persons having financial interests in foreign financial accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... NETWORK, DEPARTMENT OF THE TREASURY GENERAL PROVISIONS Records Required To Be Maintained § 1010.420... is maintained, the type of such account, and the maximum value of each such account during...

  6. Network Adaptive Deadband: NCS Data Flow Control for Shared Networks

    PubMed Central

    Díaz-Cacho, Miguel; Delgado, Emma; Prieto, José A. G.; López, Joaquín

    2012-01-01

    This paper proposes a new middleware solution called Network Adaptive Deadband (NAD) for long time operation of Networked Control Systems (NCS) through the Internet or any shared network based on IP technology. The proposed middleware takes into account the network status and the NCS status, to improve the global system performance and to share more effectively the network by several NCS and sensor/actuator data flows. Relationship between network status and NCS status is solved with a TCP-friendly transport flow control protocol and the deadband concept, relating deadband value and transmission throughput. This creates a deadband-based flow control solution. Simulation and experiments in shared networks show that the implemented network adaptive deadband has better performance than an optimal constant deadband solution in the same circumstances. PMID:23208556

  7. Multimedia and Management Accounting: Adding Creativity to Accounting.

    ERIC Educational Resources Information Center

    Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

    2000-01-01

    Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

    Stowers, Robert H.; White, G. Thomas

    1999-01-01

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

  10. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  12. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

    Schmidt, B. June

    1978-01-01

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

  15. Accountability Reporting and Tracking System

    1992-07-02

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

  16. WAPA Daily Energy Accounting Activities

    1990-10-01

    ISA (Interchange, Scheduling, & Accounting) is the interchange scheduling system used by the DOE Western Area Power Administration to perform energy accounting functions associated with the daily activities of the Watertown Operations Office (WOO). The system's primary role is to provide accounting functions for scheduled energy which is exchanged with other power companies and power operating organizations. The system has a secondary role of providing a historical record of all scheduled interchange transactions. The followingmore » major functions are performed by ISA: scheduled energy accounting for received and delivered energy; generation scheduling accounting for both fossil and hydro-electric power plants; metered energy accounting for received and delivered totals; energy accounting for Direct Current (D.C.) Ties; regulation accounting; automatic generation control set calculations; accounting summaries for Basin, Heartland Consumers Power District, and the Missouri Basin Municipal Power Agency; calculation of estimated generation for the Laramie River Station plant; daily and monthly reports; and dual control areas.« less

  17. Accounting Data to Web Interface Using PERL

    SciTech Connect

    Hargeaves, C

    2001-08-13

    This document will explain the process to create a web interface for the accounting information generated by the High Performance Storage Systems (HPSS) accounting report feature. The accounting report contains useful data but it is not easily accessed in a meaningful way. The accounting report is the only way to see summarized storage usage information. The first step is to take the accounting data, make it meaningful and store the modified data in persistent databases. The second step is to generate the various user interfaces, HTML pages, that will be used to access the data. The third step is to transfer all required files to the web server. The web pages pass parameters to Common Gateway Interface (CGI) scripts that generate dynamic web pages and graphs. The end result is a web page with specific information presented in text with or without graphs. The accounting report has a specific format that allows the use of regular expressions to verify if a line is storage data. Each storage data line is stored in a detailed database file with a name that includes the run date. The detailed database is used to create a summarized database file that also uses run date in its name. The summarized database is used to create the group.html web page that includes a list of all storage users. Scripts that query the database folder to build a list of available databases generate two additional web pages. A master script that is run monthly as part of a cron job, after the accounting report has completed, manages all of these individual scripts. All scripts are written in the PERL programming language. Whenever possible data manipulation scripts are written as filters. All scripts are written to be single source, which means they will function properly on both the open and closed networks at LLNL. The master script handles the command line inputs for all scripts, file transfers to the web server and records run information in a log file. The rest of the scripts manipulate the

  18. Networked Administration Streamlines Operations.

    ERIC Educational Resources Information Center

    School Planning and Management, 1996

    1996-01-01

    An Iowa school district has retooled its computer systems for more standardized administration. In addition to administration, the district is doing inhouse databasing of financial accounting, and doing inhouse scheduling and grade reporting. A partnership with the Chamber of Commerce contributed $500,000 for the network system. (MLF)

  19. Networks: The Basics.

    ERIC Educational Resources Information Center

    Lomarcan, Diana L.

    1995-01-01

    Introduces the information superhighway (the Internet), and presents a guide to navigating it. Offers basic instruction on obtaining and learning to use network accounts; locating addresses using Archie and Wide Area Information Server; retrieving information using file transfer protocol; utilizing Gopher to find and retrieve; browsing the World…

  20. Principals as Morally Accountable Leaders.

    ERIC Educational Resources Information Center

    Ehrich, Lisa Catherine

    2000-01-01

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

  1. Making Educational Accountability More Democratic

    ERIC Educational Resources Information Center

    Ryan, Katherine

    2005-01-01

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

  2. Accountability in Education: Discussion Paper.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton.

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

  3. GASB's Basis of Accounting Project.

    ERIC Educational Resources Information Center

    Kovlak, Daniel L.

    1986-01-01

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

  4. The Accountability Illusion: Rhode Island

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  5. Training within the Accounting Firm.

    ERIC Educational Resources Information Center

    Finch, Beth; And Others

    1991-01-01

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

  6. Bringing Accountability to Elementary Art.

    ERIC Educational Resources Information Center

    Siegesmund, Richard

    2002-01-01

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

  7. Machine Accounting. An Instructor's Guide.

    ERIC Educational Resources Information Center

    Gould, E. Noah, Ed.

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

  8. An Accounting International Experience Course

    ERIC Educational Resources Information Center

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

    2010-01-01

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

  9. Accounting Occupations Cluster Assessment Guide.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

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

  10. PLATO Instruction for Elementary Accounting.

    ERIC Educational Resources Information Center

    McKeown, James C.

    A progress report of a study using computer assisted instruction (CAI) materials for an elementary course in accounting principles is presented. The study was based on the following objectives: (1) improvement of instruction in the elementary accounting sequence, and (2) help for transfer students from two-year institutions. The materials under…

  11. Accountability: the force behind empowerment.

    PubMed

    Horsfall, G A

    1996-11-01

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

  12. 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…

  13. School Centered Evidence Based Accountability

    ERIC Educational Resources Information Center

    Milligan, Charles

    2015-01-01

    Achievement scores drive much of the effort in today's accountability system, however, there is much more that occurs in every school, every day. School Centered Evidence Based Accountability can be used from micro to macro giving School Boards and Administration a process for monitoring the results of the entire school operation effectively and…

  14. Incentives for Accountability. ERIC Digest.

    ERIC Educational Resources Information Center

    Lashway, Larry

    Policymakers and educators are taking a new look at incentives as they work to improve accountability systems. This ERIC Digest examines the role of rewards and sanctions in school reform and identifies key issues in implementing incentive systems. The new accountability is based on five components: carefully designed standards, assessments…

  15. The Accountability Illusion: New Mexico

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  16. The Heavy Hand of Accountability

    ERIC Educational Resources Information Center

    Cory, Christopher T.

    1974-01-01

    This article describes one of the products of accountability in schools--floods of forms and paper work. It centers on the situation in California districts which have the most comprehensive accountability law, questioning whether the quest for this objective is a distraction from teaching. (JA)

  17. 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)

  18. Accounting Experiences in Collaborative Learning

    ERIC Educational Resources Information Center

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

    This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

  19. Canadian Accountants: Examining Workplace Learning

    ERIC Educational Resources Information Center

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

    2007-01-01

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

  20. Meaning: A Verbal Behavior Account

    ERIC Educational Resources Information Center

    Lowenkron, Barry

    2004-01-01

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

  1. Evolving Computer Networks in American Higher Education.

    ERIC Educational Resources Information Center

    McCredie, John W.; Timlake, William P.

    1983-01-01

    Traditions and pressures in the academic environment accounting for early and continuing involvement of higher education with computer networking are described. Several established networks illustrating the wide range of academic applications currently available as well as policy issues of particular significance in academic networks are…

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

    PubMed

    Kenney, Martha

    2015-10-01

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

  3. Who Is Accountable for "Thoughtfulness"?

    ERIC Educational Resources Information Center

    Brown, Rexford

    1987-01-01

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

  4. Accountancy--An Emerging Profession

    ERIC Educational Resources Information Center

    Ristino, Robert J.

    1971-01-01

    Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)

  5. Accounting Internships: A Practical Framework.

    ERIC Educational Resources Information Center

    Henry, Linvol G.; And Others

    1988-01-01

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

  6. The Accounting Curriculum in College

    ERIC Educational Resources Information Center

    Gustafson, George Axel

    1975-01-01

    In discussing the need for combination of theory and practice in the college accounting curriculum, the author presents a conceptual framework for the body of knowledge which teaches the student principles and puts them into practice through illustrations. (JT)

  7. Competency-Based Accounting Instruction

    ERIC Educational Resources Information Center

    Graham, John E.

    1977-01-01

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

  8. Accountability and psychiatric disorders: how do forensic psychiatric professionals think?

    PubMed

    Höglund, Pontus; Levander, Sten; Anckarsäter, Henrik; Radovic, Susanna

    2009-01-01

    Swedish penal law does not exculpate on the grounds of diminished accountability; persons judged to suffer from severe mental disorder are sentenced to forensic psychiatric care instead of prison. Re-introduction of accountability as a condition for legal responsibility has been advocated, not least by forensic psychiatric professionals. To investigate how professionals in forensic psychiatry would assess degree of accountability based on psychiatric diagnoses and case vignettes, 30 psychiatrists, 30 psychologists, 45 nurses, and 45 ward attendants from five forensic psychiatric clinics were interviewed. They were asked (i) to judge to which degree (on a dimensional scale from 1 to 5) each of 12 psychiatric diagnoses might affect accountability, (ii) to assess accountability from five case vignettes, and (iii) to list further factors they regarded as relevant for their assessment of accountability. All informants accepted to provide a dimensional assessment of accountability on this basis and consistently found most types of mental disorders to reduce accountability, especially psychotic disorders and dementia. Other factors thought to be relevant were substance abuse, social network, personality traits, social stress, and level of education. PMID:19811835

  9. Realistic Control of Network Dynamics

    PubMed Central

    Cornelius, Sean P.; Kath, William L.; Motter, Adilson E.

    2014-01-01

    The control of complex networks is of paramount importance in areas as diverse as ecosystem management, emergency response, and cell reprogramming. A fundamental property of networks is that perturbations to one node can affect other nodes, potentially causing the entire system to change behavior or fail. Here, we show that it is possible to exploit the same principle to control network behavior. Our approach accounts for the nonlinear dynamics inherent to real systems, and allows bringing the system to a desired target state even when this state is not directly accessible due to constraints that limit the allowed interventions. Applications show that this framework permits reprogramming a network to a desired task as well as rescuing networks from the brink of failure—which we illustrate through the mitigation of cascading failures in a power-grid network and the identification of potential drug targets in a signaling network of human cancer. PMID:23803966

  10. SNM accounting systems: dBase versus C

    SciTech Connect

    Bearse, R.C.; Tisinger, R.M.; Ballmann, J.S.

    1989-01-01

    The Fuel Manufacturing Facility (FMF) at Argonne National Laboratories-West (ANL-W) in Idaho Falls accomplishes its internal special nuclear material accounting with a PC-based DYnamic Material ACcounting (PC/DYMAC) system developed as a collaboration between FMF and Los Alamos National Laboratory staff members. This system comprises four computers communicating via floppy disks containing transfer information. The accounting software was written in dBase and compiled under Clipper. The decision was made to network the computers and to speed the accounting process. Moreover, it was decided to extend the collaboration to Sandia National Laboratory staff and to incorporate their recently developed CAMUS and WATCH systems to automate data input and to provide a measure of material control. The current version of the code is being translated into the C language. The implications of such a change will be discussed. 9 refs., 3 figs.

  11. 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.

  12. Network Cosmology

    PubMed Central

    Krioukov, Dmitri; Kitsak, Maksim; Sinkovits, Robert S.; Rideout, David; Meyer, David; Boguñá, Marián

    2012-01-01

    Prediction and control of the dynamics of complex networks is a central problem in network science. Structural and dynamical similarities of different real networks suggest that some universal laws might accurately describe the dynamics of these networks, albeit the nature and common origin of such laws remain elusive. Here we show that the causal network representing the large-scale structure of spacetime in our accelerating universe is a power-law graph with strong clustering, similar to many complex networks such as the Internet, social, or biological networks. We prove that this structural similarity is a consequence of the asymptotic equivalence between the large-scale growth dynamics of complex networks and causal networks. This equivalence suggests that unexpectedly similar laws govern the dynamics of complex networks and spacetime in the universe, with implications to network science and cosmology. PMID:23162688

  13. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Savings account. 561.42 Section 561.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a...

  14. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Supplementary accounts. 1770.12 Section 1770.12... Accounts § 1770.12 Supplementary accounts. (a) All borrowers shall maintain the supplementary accounts set forth in § 1770.15. These accounts conform in number and title with accounts prescribed in the...

  15. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  16. 12 CFR 561.42 - Savings account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Savings account. 561.42 Section 561.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a...

  17. 7 CFR 1770.12 - Supplementary accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Supplementary accounts. 1770.12 Section 1770.12... Accounts § 1770.12 Supplementary accounts. (a) All borrowers shall maintain the supplementary accounts set forth in § 1770.15. These accounts conform in number and title with accounts prescribed in the...

  18. Nuclear material accounting software for Ukraine

    SciTech Connect

    Doll, M.; Ewing, T.; Lindley, R.; McWilliams, C.; Roche, C.; Sakunov, I.; Walters, G.

    1999-07-26

    Among the needs identified during initial surveys of nuclear facilities in Ukraine was improved accounting software for reporting material inventories to the regulatory body. AIMAS (Automated Inventory/Material Accounting System) is a PC-based application written in Microsoft Access that was jointly designed by an US/Ukraine development team. The design is highly flexible and configurable, and supports a wide range of computing infrastructure needs and facility requirements including situations where networks are not available or reliable. AIMAS has both English and Russian-language options for displays and reports, and it operates under Windows 3.1, 95, or NT 4.0{trademark}. AIMAS functions include basic physical inventory tracking, transaction histories, reporting, and system administration functions (system configuration, security, data backup and recovery). Security measures include multilevel password access control, all transactions logged with the user identification, and system administration control. Interfaces to external modules provide nuclear fuel burn-up adjustment and barcode scanning capabilities for physical inventory taking. AIMAS has been installed at Kiev Institute of Nuclear Research (KINR), South Ukraine Nuclear Power Plant (SUNPP), Kharkov Institute of Physics and Technology (KIPT), Sevastopol Institute of Nuclear Energy and Industry (SINEI), and the Ministry of Environmental Protection and Nuclear Safety/Nuclear Regulatory Administration (MEPNS/NRA). Facility specialists are being trained to use the application to track material movement and report to the national regulatory authority.

  19. MASS: An automated accountability system

    SciTech Connect

    Erkkila, B.H.; Kelso, F.

    1994-08-01

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

  20. Incorporating Calculators into the Accounting Curriculum. Accounting II.

    ERIC Educational Resources Information Center

    Clayton, John

    This document is a guide to aid teachers in incorporating the use of calculators in the high school Accounting II curriculum. The guide contains 16 learning modules. Each module consists of an introductory explanation, student performance objectives, content of the module, and teaching suggestions for using calculators in each application of…

  1. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

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

    ERIC Educational Resources Information Center

    Clayton, John

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

  3. Performance measurement: the new accountability.

    PubMed

    Martin, L L; Kettner, P M

    1997-01-01

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

  4. A Liberal Account of Addiction

    PubMed Central

    Foddy, Bennett; Savulescu, Julian

    2014-01-01

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

  5. Network Solutions.

    ERIC Educational Resources Information Center

    Vietzke, Robert; And Others

    1996-01-01

    This special section explains the latest developments in networking technologies, profiles school districts benefiting from successful implementations, and reviews new products for building networks. Highlights include ATM (asynchronous transfer mode), cable modems, networking switches, Internet screening software, file servers, network management…

  6. Analysis of network statistics

    NASA Astrophysics Data System (ADS)

    Cottrell, R. L. A.

    1987-08-01

    This talk discusses the types and sources of data obtainable from networks of computer systems and terminals connected by communications paths. These paths often utilize mixtures of protocols and devices (such as modems, multiplexors, switches and front-ends) from multiple vendors. The talk describes how the data can be gathered from these devices and protocol layers, consolidated, stored, and analyzed. The analysis typically includes merging information from data bases describing the network topology, components, etc. Examples of reports and displays of the information gleaned are shown, together with illustrations of how the information may be useful for troubleshooting, performance measurement, auditing, accounting, and trend prediction.

  7. The corporate boards networks

    NASA Astrophysics Data System (ADS)

    Caldarelli, Guido; Catanzaro, Michele

    2004-07-01

    In this work we apply network theory to detect in a quantitative fashion some of the characters of the system composed by companies and their boards of directors. Modelling this as a bipartite graph, we can derive two networks (one for the companies and one for the directors) and apply to them the standard graph analysis instruments. The emerging picture shows an environment where the exchange of information and mutual influences, conveyed by interlocks between boards, is predominant. Such a result should be taken into account when modelling this system.

  8. Accountable Care Organizations and Otolaryngology

    PubMed Central

    Contrera, Kevin J.; Ishii, Lisa E.; Setzen, Gavin; Berkowitz, Scott A.

    2016-01-01

    Accountable Care Organizations represent a shift in health care delivery, while providing a significant potential for improved quality and coordination of care across multiple settings. Otolaryngologists have an opportunity to become leaders in this expanding arena. However, the field of otolaryngology-head and neck surgery currently lacks many of the tools necessary to implement value-based care, including performance-measurement, electronic health infrastructure and data management. These resources will become increasingly important for surgical specialists to be active participants in population health. This article reviews the fundamental issues that otolaryngologists should consider when pursuing new roles in Accountable Care Organizations. PMID:26044787

  9. Managerial accounting applications in radiology.

    PubMed

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

    2005-03-01

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

  10. Networking standards

    NASA Technical Reports Server (NTRS)

    Davies, Mark

    1991-01-01

    The enterprise network is currently a multivendor environment consisting of many defacto and proprietary standards. During the 1990s, these networks will evolve towards networks which are based on international standards in both Local Area Network (LAN) and Wide Area Network (WAN) space. Also, you can expect to see the higher level functions and applications begin the same transition. Additional information is given in viewgraph form.

  11. Counselor Accountability Through Advisory Groups

    ERIC Educational Resources Information Center

    Johnson, Josephine; O'Brien, Charles R.

    1975-01-01

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

  12. Accountability Is a Calculated Effort

    ERIC Educational Resources Information Center

    Vekich, Michael; Coborn, Daniel

    2004-01-01

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

  13. Career Expectations of Accounting Students

    ERIC Educational Resources Information Center

    Elam, Dennis; Mendez, Francis

    2010-01-01

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

  14. Accountable Professional Practice in ELT

    ERIC Educational Resources Information Center

    Farmer, Frank

    2006-01-01

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

  15. Accountability in Adult Farmer Education

    ERIC Educational Resources Information Center

    Callanan, Paul J.; Jackson, Dennis L.

    1978-01-01

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

  16. Process Accountability in Curriculum Development.

    ERIC Educational Resources Information Center

    Gooler, Dennis D.; Grotelueschen, Arden

    This paper urges the curriculum developer to assume the accountability for his decisions necessitated by the actual ways our society functions. The curriculum developer is encouraged to recognize that he is a salesman with a commodity (the curriculum). He is urged to realize that if he cannot market the package to the customers (the various…

  17. Accounting Procedures for Student Organizations.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento.

    This two-part handbook presents information on accounting procedures for student organizations, with a focus on the laws, policies, and procedures that affect student body organizations. Part 1 contains information about: (1) legal status of a school's student body organization; (2) principles governing student body finance; (3) administration of…

  18. Accountability--A Historical Perspective.

    ERIC Educational Resources Information Center

    Keefover, Karen Shade

    1983-01-01

    Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)

  19. Accounting Principles and Financial Statements.

    ERIC Educational Resources Information Center

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  20. Kant's Account of Moral Education

    ERIC Educational Resources Information Center

    Giesinger, Johannes

    2012-01-01

    While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…

  1. Accountability Issues in School Violence.

    ERIC Educational Resources Information Center

    Al-Bataineh, Adel T.

    This paper examines various reasons that would account for school violence and considers ways educators can help eliminate violence from schools. The negative impact of violence in the media and easy access to guns are mentioned as probable causes of violence in youth. Students who do not feel part of the school community often resort to violence…

  2. Accountability, Diagnostics, and Information Technology

    ERIC Educational Resources Information Center

    Doyle, Denis P.

    2004-01-01

    This article argues that while accountability is the watchword of overseers, too often it is the bane of the overseen. At its best, it reflects a prudent concern for good stewardship and responsible management of necessarily scarce resources; at its worst, it becomes a form of mindless hector-ing, in which careful oversight gives way to invective…

  3. Accounting for What Youngsters Learn.

    ERIC Educational Resources Information Center

    Bell, Terrel H.

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

  4. Trading Accountability for Greater Flexibility.

    ERIC Educational Resources Information Center

    Sanders, Ted

    1991-01-01

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

  5. Holding Schools Accountable for Equity.

    ERIC Educational Resources Information Center

    Olsen, Laurie

    2001-01-01

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

  6. NCEO Framework for Educational Accountability.

    ERIC Educational Resources Information Center

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

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

  7. Academic Accountability and State Intervention.

    ERIC Educational Resources Information Center

    Duncan, John W.

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

  8. VOE Accounting: Scope and Sequence.

    ERIC Educational Resources Information Center

    Nashville - Davidson County Metropolitan Public Schools, TN.

    This guide, which was written as an initial step in the development of a systemwide articulated curriculum sequence for all vocational programs within the Metropolitan Nashville Public School System, outlines the suggested scope and sequence of a 2-year program in accounting. The guide consists of a course description; general course objectives;…

  9. Program Accountability: "The State Audit".

    ERIC Educational Resources Information Center

    Charles, Richard F.

    Guidelines, based on the California Education Code and the California Community College Student Attendance Accounting Manual, are presented as an aid to program-level administrators and staff preparing for a state audit of program attendance records. After introductory material examining the role of average daily attendance (ADA) and weekly…

  10. New Federal Cost Accounting Regulations

    ERIC Educational Resources Information Center

    Wolff, George J.; Handzo, Joseph J.

    1973-01-01

    Discusses a new set of indirect cost accounting procedures which must be followed by school districts wishing to recover any indirect costs of administering federal grants and contracts. Also discusses the amount of indirect costs that may be recovered, computing indirect costs, classifying project costs, and restricted grants. (Author/DN)

  11. JSC interactive basic accounting system

    NASA Technical Reports Server (NTRS)

    Spitzer, J. F.

    1978-01-01

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

  12. Accountability: Stepping Stones to Success

    ERIC Educational Resources Information Center

    Loy, Darcy

    2010-01-01

    Lack of accountability is a leading topic in today's workforce. It costs corporate America billions of dollars each year and has financial impact on educational institutions as well. From employee theft to poor production of product and inefficiency, it is a serious problem. Facilities leaders need to take ownership and strive to implement…

  13. Fraud Education for Accounting Students.

    ERIC Educational Resources Information Center

    Peterson, Bonita K.

    2003-01-01

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

  14. Avoiding "Profscam": For Accounting Educators.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.

    In partial response to a recent best-seller decrying the so-called "ProfScam" scenario whereby professors downgrade undergraduate teaching in favor of often irrelevant research, the paper offers guidance to accounting faculty seeking to undertake meaningful publishable research. Recommendations are given for four stages in the research process:…

  15. Cost Accounting for Decision Makers.

    ERIC Educational Resources Information Center

    Kaneklides, Ann L.

    1985-01-01

    Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

  16. From Transactional to Transformational Accounting.

    ERIC Educational Resources Information Center

    Cooper, Bruce S.; Randall, E. Vance

    1998-01-01

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

  17. Accounting. Occupational Competency Analysis Profile.

    ERIC Educational Resources Information Center

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

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

  18. Managerial Accounting. Course Administrative Manual.

    ERIC Educational Resources Information Center

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

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

  19. Accounting. Ohio's Competency Analysis Profile.

    ERIC Educational Resources Information Center

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

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

  20. Incivility in the Accounting Classroom

    ERIC Educational Resources Information Center

    Swinney, Laurie; Elder, Bruce; Seaton, Lloyd

    2010-01-01

    Classroom incivility is any action that interferes with a harmonious and cooperative learning atmosphere in the classroom (Feldman, 2001). We compared the perceptions of accounting faculty to the perceptions of cross-disciplinary faculty relating to both the definition of student actions as incivility and the occurrence of incivility. We also…

  1. Increasing accountability to drive improvement.

    PubMed

    Abbott, John G

    2012-01-01

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

  2. Needed: An Updated Accountability Model

    ERIC Educational Resources Information Center

    Tucker, Marc

    2015-01-01

    It must have seemed simple to the framers of No Child Left Behind. For years, they had poured more and more money into federal programs for schools, yet reading performance had not improved. It appeared that the money had gone down a rat hole, and Congress was ready to hold schools accountable. It was time to get tough. Unfortunately, the…

  3. Educational Accountability and Policy Feedback

    ERIC Educational Resources Information Center

    McDonnell, Lorraine M.

    2013-01-01

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

  4. Converting accounts receivable into cash.

    PubMed

    Folk, M D; Roest, P R

    1995-09-01

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

  5. Semantic Networks and Social Networks

    ERIC Educational Resources Information Center

    Downes, Stephen

    2005-01-01

    Purpose: To illustrate the need for social network metadata within semantic metadata. Design/methodology/approach: Surveys properties of social networks and the semantic web, suggests that social network analysis applies to semantic content, argues that semantic content is more searchable if social network metadata is merged with semantic web…

  6. Proximity Networks and Epidemics

    NASA Astrophysics Data System (ADS)

    Guclu, Hasan; Toroczkai, Zoltán

    2007-03-01

    We presented the basis of a framework to account for the dynamics of contacts in epidemic processes, through the notion of dynamic proximity graphs. By varying the integration time-parameter T, which is the period of infectivity one can give a simple account for some of the differences in the observed contact networks for different diseases, such as smallpox, or AIDS. Our simplistic model also seems to shed some light on the shape of the degree distribution of the measured people-people contact network from the EPISIM data. We certainly do not claim that the simplistic graph integration model above is a good model for dynamic contact graphs. It only contains the essential ingredients for such processes to produce a qualitative agreement with some observations. We expect that further refinements and extensions to this picture, in particular deriving the link-probabilities in the dynamic proximity graph from more realistic contact dynamics should improve the agreement between models and data.

  7. Educational Accountability and Evaluation. PREP-35.

    ERIC Educational Resources Information Center

    Krystal, Sheila; Henrie, Samuel

    Educational accountability is treated as a philosophy and as a means of introducing system into an educational enterprise. The philosophy of accountability is discussed as to the demand for accountability, the possibility of using accountability as a political tool, the promise made by accountability and whether the promise can be kept, difficult…

  8. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  9. 31 CFR 515.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or...

  10. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 50 Wildlife and Fisheries 9 2011-10-01 2011-10-01 false CCF accounts. 259.36 Section 259.36....36 CCF accounts. (a) General: Each CCF account in each scheduled depository shall have an account number, which must be reflected on the reports required by § 259.35. All CCF accounts shall be...

  11. 50 CFR 259.36 - CCF accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false CCF accounts. 259.36 Section 259.36....36 CCF accounts. (a) General: Each CCF account in each scheduled depository shall have an account number, which must be reflected on the reports required by § 259.35. All CCF accounts shall be...

  12. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  13. 31 CFR 500.319 - Blocked account.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account. 500.319 Section 500... § 500.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals of...

  14. 12 CFR 561.33 - Note account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits....

  15. Arkansas' Curriculum Guide. Competency Based Computerized Accounting.

    ERIC Educational Resources Information Center

    Arkansas State Dept. of Education, Little Rock. Div. of Vocational, Technical and Adult Education.

    This guide contains the essential parts of a total curriculum for a one-year secondary-level course in computerized accounting. Addressed in the individual sections of the guide are the following topics: the complete accounting cycle, computer operations for accounting, computerized accounting and general ledgers, computerized accounts payable,…

  16. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  17. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  18. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  19. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  20. 7 CFR 1902.15 - Closing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  1. 14 CFR 1-6 - Accounting entities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Accounting entities. Sec. 1-6 Section Sec... General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be... forth above. (c) The records for each required accounting entity shall be maintained with...

  2. 14 CFR 2-4 - Accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Accounting period. Sec. 2-4 Section Sec. 2... Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this... settlement with debtors or creditors. (c) Expenditures incurred during the current accounting year...

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

    ERIC Educational Resources Information Center

    Meyer, Heinz-Dieter

    2014-01-01

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

  4. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

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

  5. Scaling in Transportation Networks

    PubMed Central

    Louf, Rémi; Roth, Camille; Barthelemy, Marc

    2014-01-01

    Subway systems span most large cities, and railway networks most countries in the world. These networks are fundamental in the development of countries and their cities, and it is therefore crucial to understand their formation and evolution. However, if the topological properties of these networks are fairly well understood, how they relate to population and socio-economical properties remains an open question. We propose here a general coarse-grained approach, based on a cost-benefit analysis that accounts for the scaling properties of the main quantities characterizing these systems (the number of stations, the total length, and the ridership) with the substrate's population, area and wealth. More precisely, we show that the length, number of stations and ridership of subways and rail networks can be estimated knowing the area, population and wealth of the underlying region. These predictions are in good agreement with data gathered for about subway systems and more than railway networks in the world. We also show that train networks and subway systems can be described within the same framework, but with a fundamental difference: while the interstation distance seems to be constant and determined by the typical walking distance for subways, the interstation distance for railways scales with the number of stations. PMID:25029528

  6. Changes in accounting for contributions.

    PubMed

    Pelfrey, S

    1992-03-01

    A proposed accounting change in the timing of income recognition for restricted contributions and pledges can greatly impact a hospital's excess of revenue over expenses (net income). The author addresses steps that administrators can take to lessen its impact. With this knowledge, nurse administrators and other hospital executives can plan alternatives to reduce the income recognition and prepare themselves to answer questions posed by patients and members of the community regarding increased hospital profits. PMID:1541991

  7. Material control and accountability alternatives

    SciTech Connect

    1991-08-12

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

  8. Khipu accounting in ancient Peru.

    PubMed

    Urton, Gary; Brezine, Carrie J

    2005-08-12

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

  9. Water Accounting from Ungauged Basins

    NASA Astrophysics Data System (ADS)

    Bastiaanssen, W. G.; Savenije, H.

    2014-12-01

    Water scarcity is increasing globally. This requires a more accurate management of the water resources at river basin scale and understanding of withdrawals and return flows; both naturally and man-induced. Many basins and their tributaries are, however, ungauged or poorly gauged. This hampers sound planning and monitoring processes. While certain countries have developed clear guidelines and policies on data observatories and data sharing, other countries and their basin organization still have to start on developing data democracies. Water accounting quantifies flows, fluxes, stocks and consumptive use pertaining to every land use class in a river basin. The objective is to derive a knowledge base with certain minimum information that facilitates decision making. Water Accounting Plus (WA+) is a new method for water resources assessment reporting (www.wateraccounting.org). While the PUB framework has yielded several deterministic models for flow prediction, WA+ utilizes remote sensing data of rainfall, evaporation (including soil, water, vegetation and interception evaporation), soil moisture, water levels, land use and biomass production. Examples will be demonstrated that show how remote sensing and hydrological models can be smartly integrated for generating all the required input data into WA+. A standard water accounting system for all basins in the world - with a special emphasis on data scarce regions - is under development. First results of using remote sensing measurements and hydrological modeling as an alternative to expensive field data sets, will be presented and discussed.

  10. Tritium accountancy in fusion systems

    SciTech Connect

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

    2015-03-15

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

  11. Fermionic networks

    NASA Astrophysics Data System (ADS)

    Javarone, Marco Alberto

    2016-08-01

    We study the structure of fermionic networks, i.e. a model of networks based on the behavior of fermionic gases, and we analyze dynamical processes over them. In this model, particle dynamics have been mapped to the domain of networks, hence a parameter representing the temperature controls the evolution of the system. In doing so, it is possible to generate adaptive networks, i.e. networks whose structure varies over time. As shown in previous works, networks generated by quantum statistics can undergo critical phenomena as phase transitions and, moreover, they can be considered as thermodynamic systems. In this study, we analyze fermionic networks and opinion dynamics processes over them, framing this network model as a computational model useful to represent complex and adaptive systems. Results highlight that a strong relation holds between the gas temperature and the structure of the achieved networks. Notably, both the degree distribution and the assortativity vary as the temperature varies, hence we can state that fermionic networks behave as adaptive networks. On the other hand, it is worth to highlight that we did not finding relation between outcomes of opinion dynamics processes and the gas temperature. Therefore, although the latter plays a fundamental role in gas dynamics, on the network domain, its importance is related only to structural properties of fermionic networks.

  12. Implications of Accounting Practice for Financial Analysis.

    ERIC Educational Resources Information Center

    Wilkinson, William M.

    1979-01-01

    Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

  13. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies...

  14. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  15. Network Basics.

    ERIC Educational Resources Information Center

    Tennant, Roy

    1992-01-01

    Explains how users can find and access information resources available on the Internet. Highlights include network information centers (NICs); lists, both formal and informal; computer networking protocols, including international standards; electronic mail; remote log-in; and file transfer. (LRW)

  16. Network Robustness: the whole story

    NASA Astrophysics Data System (ADS)

    Longjas, A.; Tejedor, A.; Zaliapin, I. V.; Ambroj, S.; Foufoula-Georgiou, E.

    2014-12-01

    A multitude of actual processes operating on hydrological networks may exhibit binary outcomes such as clean streams in a river network that may become contaminated. These binary outcomes can be modeled by node removal processes (attacks) acting in a network. Network robustness against attacks has been widely studied in fields as diverse as the Internet, power grids and human societies. However, the current definition of robustness is only accounting for the connectivity of the nodes unaffected by the attack. Here, we put forward the idea that the connectivity of the affected nodes can play a crucial role in proper evaluation of the overall network robustness and its future recovery from the attack. Specifically, we propose a dual perspective approach wherein at any instant in the network evolution under attack, two distinct networks are defined: (i) the Active Network (AN) composed of the unaffected nodes and (ii) the Idle Network (IN) composed of the affected nodes. The proposed robustness metric considers both the efficiency of destroying the AN and the efficiency of building-up the IN. This approach is motivated by concrete applied problems, since, for example, if we study the dynamics of contamination in river systems, it is necessary to know both the connectivity of the healthy and contaminated parts of the river to assess its ecological functionality. We show that trade-offs between the efficiency of the Active and Idle network dynamics give rise to surprising crossovers and re-ranking of different attack strategies, pointing to significant implications for decision making.

  17. OPTIMAL NETWORK TOPOLOGY DESIGN

    NASA Technical Reports Server (NTRS)

    Yuen, J. H.

    1994-01-01

    This program was developed as part of a research study on the topology design and performance analysis for the Space Station Information System (SSIS) network. It uses an efficient algorithm to generate candidate network designs (consisting of subsets of the set of all network components) in increasing order of their total costs, and checks each design to see if it forms an acceptable network. This technique gives the true cost-optimal network, and is particularly useful when the network has many constraints and not too many components. It is intended that this new design technique consider all important performance measures explicitly and take into account the constraints due to various technical feasibilities. In the current program, technical constraints are taken care of by the user properly forming the starting set of candidate components (e.g. nonfeasible links are not included). As subsets are generated, they are tested to see if they form an acceptable network by checking that all requirements are satisfied. Thus the first acceptable subset encountered gives the cost-optimal topology satisfying all given constraints. The user must sort the set of "feasible" link elements in increasing order of their costs. The program prompts the user for the following information for each link: 1) cost, 2) connectivity (number of stations connected by the link), and 3) the stations connected by that link. Unless instructed to stop, the program generates all possible acceptable networks in increasing order of their total costs. The program is written only to generate topologies that are simply connected. Tests on reliability, delay, and other performance measures are discussed in the documentation, but have not been incorporated into the program. This program is written in PASCAL for interactive execution and has been implemented on an IBM PC series computer operating under PC DOS. The disk contains source code only. This program was developed in 1985.

  18. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  19. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  20. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  1. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  2. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  3. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  4. Achieving interoperability for accountable care.

    PubMed

    Bordenick, Jennifer Covich; Okubo, Tracy H; Kontur, Alex; Siddiqui, Nadeen

    2015-02-01

    Based on findings of a recent survey, accountable care organizations should keep eight points in mind as they seek to establish interoperability among their provider constituents: Create a shared governance structure to make IT decisions. Conduct a readiness assessment and gap analysis. Reconfigure the technology infrastructure and processes to support new value-based care delivery protocols. Consider targeting programs around high-risk groups. Develop real-time data-sharing systems. Ensure privacy and security policies and procedures are in place. Assess and address workforce issues expeditiously. Participate in broader interoperability efforts. PMID:26665540

  5. NASA FY 2000 Accountability Report

    NASA Technical Reports Server (NTRS)

    2000-01-01

    This Accountability Report consolidates reports required by various statutes and summarizes NASA's program accomplishments and its stewardship over budget and financial resources. It is a culmination of NASA's management process, which begins with mission definition and program planning, continues with the formulation and justification of budgets for the President and Congress, and ends with scientific and engineering program accomplishments. The report covers activities from October 1, 1999, through September 30, 2000. Achievements are highlighted in the Statement of the Administrator and summarized in the Report.

  6. Distributed Accounting on the Grid

    NASA Technical Reports Server (NTRS)

    Thigpen, William; Hacker, Thomas J.; McGinnis, Laura F.; Athey, Brian D.

    2001-01-01

    By the late 1990s, the Internet was adequately equipped to move vast amounts of data between HPC (High Performance Computing) systems, and efforts were initiated to link together the national infrastructure of high performance computational and data storage resources together into a general computational utility 'grid', analogous to the national electrical power grid infrastructure. The purpose of the Computational grid is to provide dependable, consistent, pervasive, and inexpensive access to computational resources for the computing community in the form of a computing utility. This paper presents a fully distributed view of Grid usage accounting and a methodology for allocating Grid computational resources for use on a Grid computing system.

  7. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

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

  8. Fitting ERGMs on big networks.

    PubMed

    An, Weihua

    2016-09-01

    The exponential random graph model (ERGM) has become a valuable tool for modeling social networks. In particular, ERGM provides great flexibility to account for both covariates effects on tie formations and endogenous network formation processes. However, there are both conceptual and computational issues for fitting ERGMs on big networks. This paper describes a framework and a series of methods (based on existent algorithms) to address these issues. It also outlines the advantages and disadvantages of the methods and the conditions to which they are most applicable. Selected methods are illustrated through examples. PMID:27480375

  9. Detecting communities in large networks

    NASA Astrophysics Data System (ADS)

    Capocci, A.; Servedio, V. D. P.; Caldarelli, G.; Colaiori, F.

    2005-07-01

    We develop an algorithm to detect community structure in complex networks. The algorithm is based on spectral methods and takes into account weights and link orientation. Since the method detects efficiently clustered nodes in large networks even when these are not sharply partitioned, it turns to be specially suitable for the analysis of social and information networks. We test the algorithm on a large-scale data-set from a psychological experiment of word association. In this case, it proves to be successful both in clustering words, and in uncovering mental association patterns.

  10. Public accountability and sunshine healthcare regulation.

    PubMed

    Nunes, Rui; Brandão, Cristina; Rego, Guilhermina

    2011-12-01

    The lack of economic sustainability of most healthcare systems and a higher demand for quality and safety has contributed to the development of regulation as a decisive factor for modernisation, innovation and competitiveness in the health sector. The aim of this paper is to determine the importance of the principle of public accountability in healthcare regulation, stressing the fact that sunshine regulation-as a direct and transparent control over health activities-is vital for an effective regulatory activity, for an appropriate supervision of the different agents, to avoid quality shading problems and for healthy competition in this sector. Methodologically, the authors depart from Kieran Walshe's regulatory theory that foresees healthcare regulation as an instrument of performance improvement and they articulate this theory with the different regulatory strategies. The authors conclude that sunshine regulation takes on a special relevance as, by promoting publicity of the performance indicators, it contributes directly and indirectly to an overall improvement of the healthcare services, namely in countries were citizens are more critical with regard to the overall performance of the system. Indeed, sunshine regulation contributes to the achievement of high levels of transparency, which are fundamental to overcoming some of the market failures that are inevitable in the transformation of a vertical and integrated public system into a decentralised network where entrepreneurialism appears to be the predominant culture. PMID:21052847

  11. Spatial networks

    NASA Astrophysics Data System (ADS)

    Barthélemy, Marc

    2011-02-01

    Complex systems are very often organized under the form of networks where nodes and edges are embedded in space. Transportation and mobility networks, Internet, mobile phone networks, power grids, social and contact networks, and neural networks, are all examples where space is relevant and where topology alone does not contain all the information. Characterizing and understanding the structure and the evolution of spatial networks is thus crucial for many different fields, ranging from urbanism to epidemiology. An important consequence of space on networks is that there is a cost associated with the length of edges which in turn has dramatic effects on the topological structure of these networks. We will thoroughly explain the current state of our understanding of how the spatial constraints affect the structure and properties of these networks. We will review the most recent empirical observations and the most important models of spatial networks. We will also discuss various processes which take place on these spatial networks, such as phase transitions, random walks, synchronization, navigation, resilience, and disease spread.

  12. Optical Packet & Circuit Integrated Network for Future Networks

    NASA Astrophysics Data System (ADS)

    Harai, Hiroaki

    This paper presents recent progress made in the development of an optical packet and circuit integrated network. From the viewpoint of end users, this is a single network that provides both high-speed, inexpensive services and deterministic-delay, low-data-loss services according to the users' usage scenario. From the viewpoint of network service providers, this network provides large switching capacity with low energy requirements, high flexibility, and efficient resource utilization with a simple control mechanism. The network we describe here will contribute to diversification of services, enhanced functional flexibility, and efficient energy consumption, which are included in the twelve design goals of Future Networks announced by ITU-T (International Telecommunication Union - Telecommunication Standardization Sector). We examine the waveband-based network architecture of the optical packet and circuit integrated network. Use of multi-wavelength optical packet increases the switch throughput while minimizing energy consumption. A rank accounting method provides a solution to the problem of inter-domain signaling for end-to-end lightpath establishment. Moving boundary control for packet and circuit services makes for efficient resource utilization. We also describe related advanced technologies such as waveband switching, elastic lightpaths, automatic locator numbering assignment, and biologically-inspired control of optical integrated network.

  13. Vulnerability of network of networks

    NASA Astrophysics Data System (ADS)

    Havlin, S.; Kenett, D. Y.; Bashan, A.; Gao, J.; Stanley, H. E.

    2014-10-01

    Our dependence on networks - be they infrastructure, economic, social or others - leaves us prone to crises caused by the vulnerabilities of these networks. There is a great need to develop new methods to protect infrastructure networks and prevent cascade of failures (especially in cases of coupled networks). Terrorist attacks on transportation networks have traumatized modern societies. With a single blast, it has become possible to paralyze airline traffic, electric power supply, ground transportation or Internet communication. How, and at which cost can one restructure the network such that it will become more robust against malicious attacks? The gradual increase in attacks on the networks society depends on - Internet, mobile phone, transportation, air travel, banking, etc. - emphasize the need to develop new strategies to protect and defend these crucial networks of communication and infrastructure networks. One example is the threat of liquid explosives a few years ago, which completely shut down air travel for days, and has created extreme changes in regulations. Such threats and dangers warrant the need for new tools and strategies to defend critical infrastructure. In this paper we review recent advances in the theoretical understanding of the vulnerabilities of interdependent networks with and without spatial embedding, attack strategies and their affect on such networks of networks as well as recently developed strategies to optimize and repair failures caused by such attacks.

  14. What ever happened to accountability?

    PubMed

    Ricks, Thomas E

    2012-10-01

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

  15. TRITIUM ACCOUNTANCY IN FUSION SYSTEMS

    SciTech Connect

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

    2014-03-06

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

  16. A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

    NASA Astrophysics Data System (ADS)

    Sharma, Anuj; Kumar Panigrahi, Prabin

    2012-02-01

    With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.

  17. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Account review. 212.5 Section 212.5... PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order issued against a debtor, a financial institution shall perform an account review: (1) No later than two...

  18. 31 CFR 212.5 - Account review.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Account review. 212.5 Section 212.5... PAYMENTS § 212.5 Account review. (a) Timing of account review. When served a garnishment order issued against a debtor, a financial institution shall perform an account review: (1) No later than two...

  19. 12 CFR 561.9 - Certificate account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Certificate account. 561.9 Section 561.9 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.9 Certificate account. The term certificate account means a savings account evidenced by a certificate that must be held for a fixed or minimum term....

  20. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Clearing accounts. 256.184... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall...

  1. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Iranian accounts. 560.320 Section 560.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... § 560.320 Iranian accounts. The term Iranian accounts means accounts of persons who are...

  2. 17 CFR 256.184 - Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Clearing accounts. 256.184... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall...

  3. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  4. 12 CFR 561.31 - Nonwithdrawable account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Nonwithdrawable account. 561.31 Section 561.31... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.31 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the savings association or...

  5. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  6. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  7. 17 CFR 300.104 - Trust accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Trust accounts. 300.104... A to Part 285 RULES OF THE SECURITIES INVESTOR PROTECTION CORPORATION Accounts of âseparateâ Customers of Sipc Members § 300.104 Trust accounts. (a) A trust account held with a member shall be deemed...

  8. 25 CFR 115.101 - Individual accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Individual accounts. 115.101 Section 115.101 Indians... INDIVIDUAL INDIANS IIM Accounts § 115.101 Individual accounts. Except as otherwise provided in this part, adults shall have the right to withdraw funds from their accounts. Upon their application, or...

  9. 12 CFR 561.31 - Nonwithdrawable account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Nonwithdrawable account. 561.31 Section 561.31... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.31 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the savings association or...

  10. 49 CFR 1253.10 - Accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Accounts. 1253.10 Section 1253.10 Transportation... TRANSPORTATION (CONTINUED) ACCOUNTS, RECORDS AND REPORTS RATE-MAKING ORGANIZATION; RECORDS AND REPORTS § 1253.10 Accounts. Accounts shall be kept by each conference, bureau, committee, or other organization subject...

  11. 25 CFR 115.101 - Individual accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Individual accounts. 115.101 Section 115.101 Indians... INDIVIDUAL INDIANS IIM Accounts § 115.101 Individual accounts. Except as otherwise provided in this part, adults shall have the right to withdraw funds from their accounts. Upon their application, or...

  12. 12 CFR 561.9 - Certificate account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Certificate account. 561.9 Section 561.9 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.9 Certificate account. The term certificate account means a savings account evidenced by a certificate that must be held for a fixed or minimum term....

  13. 31 CFR 561.306 - Correspondent account.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Correspondent account. 561.306 Section... Definitions § 561.306 Correspondent account. For purposes of this part, the term correspondent account means an account established by a U.S. financial institution for a foreign financial institution to...

  14. 7 CFR 1773.42 - Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Clearing accounts. 1773.42 Section 1773.42... § 1773.42 Clearing accounts. The CPA's workpapers must contain an analysis of all clearing accounts... allocation between expense and capital accounts....

  15. 17 CFR 256.143 - Accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts receivable. 256.143... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.143 Accounts receivable. This account...

  16. 17 CFR 300.104 - Trust accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Trust accounts. 300.104... A to Part 285 RULES OF THE SECURITIES INVESTOR PROTECTION CORPORATION Accounts of âseparateâ Customers of Sipc Members § 300.104 Trust accounts. (a) A trust account held with a member shall be deemed...

  17. 31 CFR 560.320 - Iranian accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Iranian accounts. 560.320 Section 560.320 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... § 560.320 Iranian accounts. The term Iranian accounts means accounts of persons who are...

  18. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Account disclosures. 1030.4 Section 1030.4 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION TRUTH IN SAVINGS (REGULATION DD) § 1030.4 Account disclosures. (a) Delivery of account disclosures. (1) Account opening. (i) General. A...

  19. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Account disclosures. 1030.4 Section 1030.4 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION TRUTH IN SAVINGS (REGULATION DD) § 1030.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A...

  20. 12 CFR 1030.4 - Account disclosures.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 9 2014-01-01 2014-01-01 false Account disclosures. 1030.4 Section 1030.4 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION TRUTH IN SAVINGS (REGULATION DD) § 1030.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A...

  1. California School Accounting Manual. 1984 Edition.

    ERIC Educational Resources Information Center

    Lundin, Janet, Ed.

    California's official school accounting procedures, amended in 1984 to clarify definitions and improve program cost accounting, are presented. Following an introduction that discusses general characteristics of school accounting, the manual explains the following areas of accounting practice: (1) financial reporting; (2) income; (3) expenditures;…

  2. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 46 Shipping 8 2012-10-01 2012-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of...

  3. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 46 Shipping 8 2013-10-01 2013-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of...

  4. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 46 Shipping 8 2014-10-01 2014-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of...

  5. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 46 Shipping 8 2011-10-01 2011-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of...

  6. 46 CFR Section 1 - Books of account.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... (46 CFR part 282) and recordings in the accounts shall be in accordance with the descriptions thereof... 46 Shipping 8 2010-10-01 2010-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of...

  7. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint...

  8. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint...

  9. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint...

  10. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint...

  11. 46 CFR Sec. 2 - Bank account.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... the depository or depositories, the owner will issue an order for the establishment of the joint...

  12. 24 CFR 203.550 - Escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable from the escrow account must not be charged to the mortgagor unless it can be shown that the... from the account on a periodic basis throughout the period during which the account is maintained. (d... of prepayment in full, sums in the escrow account to pay the mortgage insurance premiums shall...

  13. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are...

  14. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are...

  15. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are...

  16. 24 CFR 401.474 - Project accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Project accounts. 401.474 Section...-MARKET) Restructuring Plan § 401.474 Project accounts. (a) Accounts from other projects. The accounts listed in § 401.472(a)(1) may be used for other eligible projects only if: (1) The projects are...

  17. Accounting: Suggested Content for Postsecondary Tax Course

    ERIC Educational Resources Information Center

    King, Patricia H.; Morgan, Samuel D.

    1978-01-01

    Surveys of community college graduates and of certified public accountants were made to determine employment relevance of the accounting curriculum. The article suggests topics from the study data which should be included in taxation courses, e.g., income tax accounting, corporate taxation accounting, and tax law. (MF)

  18. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  19. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure, or... 32 National Defense 6 2010-07-01 2010-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep...

  20. Accounting Principles 30G. Interim Guide.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

  1. 7 CFR 3550.60 - Escrow account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Escrow account. 3550.60 Section 3550.60 Agriculture... DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Section 502 Origination § 3550.60 Escrow account. RHS may require that customers deposit into an escrow account amounts necessary to ensure that the account...

  2. 7 CFR 3550.60 - Escrow account.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Escrow account. 3550.60 Section 3550.60 Agriculture... DIRECT SINGLE FAMILY HOUSING LOANS AND GRANTS Section 502 Origination § 3550.60 Escrow account. RHS may require that customers deposit into an escrow account amounts necessary to ensure that the account...

  3. The Global Challenge for Accounting Education

    ERIC Educational Resources Information Center

    Helliar, Christine

    2013-01-01

    Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts.…

  4. Accountability and Productivity: Some Longitudinal Data.

    ERIC Educational Resources Information Center

    Tausky, Curt; Chelte, Anthony F.

    1983-01-01

    Based on a nonobtrusive count of input, productivity in a metal-working shop is examined before implementing individual accountability, during intensified accountability, and after the accountability program was terminated. The data show quite clearly that when individual accountability was introduced, productivity rose steeply and then subsided…

  5. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 3 2014-01-01 2014-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  6. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 6 2011-07-01 2011-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  7. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 3 2012-01-01 2012-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  8. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  9. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 2 2014-07-01 2014-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  10. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 6 2014-07-01 2014-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  11. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  12. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 6 2012-07-01 2012-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  13. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 3 2013-01-01 2013-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  14. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 2 2011-01-01 2011-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  15. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 2 2012-07-01 2012-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  16. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 2 2013-07-01 2013-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  17. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 2 2012-01-01 2012-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  18. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 6 2013-07-01 2013-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure,...

  19. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 2 2014-01-01 2014-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  20. 10 CFR 75.22 - Accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 2 2013-01-01 2013-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Material Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by §...

  1. 32 CFR 310.25 - Disclosure accounting.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 2 2011-07-01 2011-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information....

  2. 14 CFR 152.305 - Accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 3 2011-01-01 2011-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  3. Mutual Accountability and Adult Literacy. Research Brief

    ERIC Educational Resources Information Center

    Houston-Knopff, Robin

    2009-01-01

    Accountability plays a key role in the field of adult literacy. Indeed, practitioners often juggle multiple accountabilities--to funders, taxpayers, learners, boards of directors, the community, and their profession. These may be in tension with each other, as when teachers' accountability to learners conflicts with their accountability to deliver…

  4. 7 CFR 1767.20 - Plant accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Plant accounts. 1767.20 Section 1767.20 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.20 Plant accounts. The plant...

  5. Acute care hospitals' accountability to provincial funders.

    PubMed

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

    2014-09-01

    Ontario's acute care hospitals are subject to a number of tools, including legislation and performance measurement for fiscal accountability and accountability for quality. Examination of accountability documents used in Ontario at the government, regional and acute care hospital levels reveals three trends: (a) the number of performance measures being used in the acute care hospital sector has increased significantly; (b) the focus of the health system has expanded from accountability for funding and service volumes to include accountability for quality and patient safety; and (c) the accountability requirements are misaligned at the different levels. These trends may affect the success of the accountability approach currently being used. PMID:25305386

  6. Acute Care Hospitals' Accountability to Provincial Funders

    PubMed Central

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

    2014-01-01

    Ontario's acute care hospitals are subject to a number of tools, including legislation and performance measurement for fiscal accountability and accountability for quality. Examination of accountability documents used in Ontario at the government, regional and acute care hospital levels reveals three trends: (a) the number of performance measures being used in the acute care hospital sector has increased significantly; (b) the focus of the health system has expanded from accountability for funding and service volumes to include accountability for quality and patient safety; and (c) the accountability requirements are misaligned at the different levels. These trends may affect the success of the accountability approach currently being used. PMID:25305386

  7. Autoassociator Networks: Insights into Infant Cognition

    ERIC Educational Resources Information Center

    Sirois, Sylvain

    2004-01-01

    This paper presents autoassociator neural networks. A first section reviews the architecture of these models, common learning rules, and presents sample simulations to illustrate their abilities. In a second section, the ability of these models to account for learning phenomena such as habituation is reviewed. The contribution of these networks to…

  8. Offering a Job: Meritocracy and Social Networks.

    ERIC Educational Resources Information Center

    Petersen, Trond; Saporta, Ishak; Seidel, Marc-David L.

    2000-01-01

    Focuses on the impact of sex, race, and social networks in the hiring processes of a midsize, high-technology organization using information about applicants (n=35,229) from 1985-94. Reports that for gender, age and education account for all sex differences; for ethnic minorities, the hiring process is partly reliant on social networks. (CMK)

  9. Ethical Practice Under Accountable Care.

    PubMed

    Graber, Abraham D; Bhandary, Asha; Rizzo, Matthew

    2016-06-01

    Accountable Care Organizations (ACOs) are a key mechanism of the Patient Protection and Affordable Care Act (PPACA). ACOs will influence incentives for providers, who must understand these changes to make well-considered treatment decisions. Our paper defines an ethical framework for physician decisions and action within ACOs. Emerging ethical pressures providers will face as members of an ACO were classified under major headings representing three of the four principles of bioethics: autonomy, beneficence, and justice (no novel conflicts with non-maleficence were identified). Conflicts include a bias against transient populations, a motive to undertreat conditions lacking performance measures, and the mandate to improve population health incentivizing life intrusions. After introducing and explaining each conflict, recommendations are offered for how providers ought to precede in the face of novel ethical choices. Our description of novel ethical choices will help providers know what to expect and our recommendations can guide providers in choosing well. PMID:26002491

  10. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments. PMID:17411807

  11. Professionalism, Accountability and Peer Review

    PubMed Central

    Luke, Roice D.; Modrow, Robert E.

    1982-01-01

    Passage in April 1979 of the new hospital standard on quality assurance by the Joint Commission on Accreditation of Hospitals (JCAH) has given impetus to the development of an expanded literature on the organizational/behavioral aspects of quality assurance. In response to this need for new literature, several conferences on quality assurance were held resulting in the preparation for publication of the four papers included in this special issue of Health Services Research. This paper presents the general orientation which guided selection of the papers. It suggests that if the health sector is to reconcile professional expectations for autonomy with evolving institutional accountabilities for aggregate quality and cost, there must be 1) an expansion of the domain of professional concern from quality to both cost and quality and 2) the development of explicit mechanisms of control both within and external to health institutions. PMID:6954151

  12. Ethical accountability in the cyberspace

    SciTech Connect

    Nance, K.L.; Strohmaier, M.

    1994-12-31

    Conformance with ethical behavior consists of adherence to the standards of conduct for any given group. When standards are not formalized, there can exist ethical disparity from which many diverse problems can result. These problems are especially evident in the cyberspace. Within the cyberspace, the {open_quote}given group{close_quote} is culturally and ethnically diverse. As such, it $8 difficult to hold the individuals to a nonformalized set of standards. Several important issues need to be addressed in order to balance each individual`s dual needs for freedom of expression and protection in the cyberspace. These issues include development of formalized standards, a general protocol for cross- cultural interaction, and ethical accountability.

  13. Channel Networks

    NASA Astrophysics Data System (ADS)

    Rinaldo, Andrea; Rodriguez-Iturbe, Ignacio; Rigon, Riccardo

    This review proceeds from Luna Leopold's and Ronald Shreve's lasting accomplishments dealing with the study of random-walk and topologically random channel networks. According to the random perspective, which has had a profound influence on the interpretation of natural landforms, nature's resiliency in producing recurrent networks and landforms was interpreted to be the consequence of chance. In fact, central to models of topologically random networks is the assumption of equal likelihood of any tree-like configuration. However, a general framework of analysis exists that argues that all possible network configurations draining a fixed area are not necessarily equally likely. Rather, a probability P(s) is assigned to a particular spanning tree configuration, say s, which can be generally assumed to obey a Boltzmann distribution: P(s) % e^-H(s)/T, where T is a parameter and H(s) is a global property of the network configuration s related to energetic characters, i.e. its Hamiltonian. One extreme case is the random topology model where all trees are equally likely, i.e. the limit case for T6 4 . The other extreme case is T 6 0, and this corresponds to network configurations that tend to minimize their total energy dissipation to improve their likelihood. Networks obtained in this manner are termed optimal channel networks (OCNs). Observational evidence suggests that the characters of real river networks are reproduced extremely well by OCNs. Scaling properties of energy and entropy of OCNs suggest that large network development is likely to effectively occur at zero temperature (i.e. minimizing its Hamiltonian). We suggest a corollary of dynamic accessibility of a network configuration and speculate towards a thermodynamics of critical self-organization. We thus conclude that both chance and necessity are equally important ingredients for the dynamic origin of channel networks---and perhaps of the geometry of nature.

  14. Network morphospace.

    PubMed

    Avena-Koenigsberger, Andrea; Goñi, Joaquín; Solé, Ricard; Sporns, Olaf

    2015-02-01

    The structure of complex networks has attracted much attention in recent years. It has been noted that many real-world examples of networked systems share a set of common architectural features. This raises important questions about their origin, for example whether such network attributes reflect common design principles or constraints imposed by selectional forces that have shaped the evolution of network topology. Is it possible to place the many patterns and forms of complex networks into a common space that reveals their relations, and what are the main rules and driving forces that determine which positions in such a space are occupied by systems that have actually evolved? We suggest that these questions can be addressed by combining concepts from two currently relatively unconnected fields. One is theoretical morphology, which has conceptualized the relations between morphological traits defined by mathematical models of biological form. The second is network science, which provides numerous quantitative tools to measure and classify different patterns of local and global network architecture across disparate types of systems. Here, we explore a new theoretical concept that lies at the intersection between both fields, the 'network morphospace'. Defined by axes that represent specific network traits, each point within such a space represents a location occupied by networks that share a set of common 'morphological' characteristics related to aspects of their connectivity. Mapping a network morphospace reveals the extent to which the space is filled by existing networks, thus allowing a distinction between actual and impossible designs and highlighting the generative potential of rules and constraints that pervade the evolution of complex systems. PMID:25540237

  15. Network morphospace

    PubMed Central

    Avena-Koenigsberger, Andrea; Goñi, Joaquín; Solé, Ricard; Sporns, Olaf

    2015-01-01

    The structure of complex networks has attracted much attention in recent years. It has been noted that many real-world examples of networked systems share a set of common architectural features. This raises important questions about their origin, for example whether such network attributes reflect common design principles or constraints imposed by selectional forces that have shaped the evolution of network topology. Is it possible to place the many patterns and forms of complex networks into a common space that reveals their relations, and what are the main rules and driving forces that determine which positions in such a space are occupied by systems that have actually evolved? We suggest that these questions can be addressed by combining concepts from two currently relatively unconnected fields. One is theoretical morphology, which has conceptualized the relations between morphological traits defined by mathematical models of biological form. The second is network science, which provides numerous quantitative tools to measure and classify different patterns of local and global network architecture across disparate types of systems. Here, we explore a new theoretical concept that lies at the intersection between both fields, the ‘network morphospace’. Defined by axes that represent specific network traits, each point within such a space represents a location occupied by networks that share a set of common ‘morphological’ characteristics related to aspects of their connectivity. Mapping a network morphospace reveals the extent to which the space is filled by existing networks, thus allowing a distinction between actual and impossible designs and highlighting the generative potential of rules and constraints that pervade the evolution of complex systems. PMID:25540237

  16. Innovation Networks

    NASA Astrophysics Data System (ADS)

    Pyka, Andreas; Scharnhorst, Andrea

    The idea for this book started when we organized a topical workshop entitled "Innovation Networks - New Approaches in Modeling and Analyzing" (held in Augsburg, Germany in October 2005), under the auspices of Exystence, a network of excellence funded in the European Union's Fifth Framework Program. Unlike other conferences on innovation and networks, however, this workshop brought together scientists from economics, sociology, communication science, science and technology studies, and physics. With this book we aim to build further on a bridge connecting the bodies of knowledge on networks in economics, the social sciences and, more recently, statistical physics.

  17. Network reliability

    NASA Technical Reports Server (NTRS)

    Johnson, Marjory J.

    1985-01-01

    Network control (or network management) functions are essential for efficient and reliable operation of a network. Some control functions are currently included as part of the Open System Interconnection model. For local area networks, it is widely recognized that there is a need for additional control functions, including fault isolation functions, monitoring functions, and configuration functions. These functions can be implemented in either a central or distributed manner. The Fiber Distributed Data Interface Medium Access Control and Station Management protocols provide an example of distributed implementation. Relative information is presented here in outline form.

  18. Evaluating the effectiveness of community health partnerships: a stakeholder accountability approach.

    PubMed

    Weech-Maldonado, Robert; Benson, Keith J; Gamm, Larry D

    2003-01-01

    Community health partnerships (CHPs) are promoted as effective cooperative interorganizational relationships to improve community health status while conserving resources. However, relatively little is known about the effectiveness of these partnerships in achieving their goals. Using concepts from a network effectiveness framework (Provan and Milward, 2001) and a network accountability framework (Gamm, 1998), the authors propose that successful CHPs are those that are effective in multiple levels (community, network, organization/particpants) and/or accountability dimensions (political, commercial, clinical/patient, and community). The combined frameworks serve to identify a number of community health stakeholders and associated interests that vary according to accountability dimensions to which CHPs respond. Using survey data from over 400 participants in 25 Community Care Networks, the authors assess the usefulness of the conceptual framework in evaluating CHP effectiveness. The results suggest that CHP participants recognize three different levels of analysis in their evaluation of network effectiveness: community, network, and organization/participant. Furthermore, the results show that respondents distinguish between two different organization/participant benefits: enabling and client services. While respondents rated the intangible resources or enabling benefits (e.g., legitimacy and learning) of partnership participation most highly, client services resulting from CHP participation (e.g., client services and referrals) received the lowest ratings. Community benefit (e.g., improving community health status) and network effectiveness (e.g., ability to provide efficient, high quality health and human services) received ratings that fall between the enabling and client services. Given the relatively good scores (above 60%) received by CHPs on all four effectiveness dimensions considered here, it appears that the majority of respondents find at least some

  19. Study on the Developing Mechanism of Financial Network

    NASA Astrophysics Data System (ADS)

    Wang, Xiaohui; Xue, Yaowen; Zhang, Pengzhu; Wang, Siguo

    Financial network is a capital flow network made up of a great number of account nodes. Based on the theories of Economic Physics , Behavior Economics and Complex Networks, the developing model of financial network has been constructed from the point of the weight properties of vertices and edges in financial network. According to the parsing of the model, it presents that the financial network shows a power-law degree distribution (pk˜ k^{-2})in the condition that the time tends to infinity. Finally, the degree distribution of financial network is simulated with the experimental data on this thesis.

  20. 47 CFR 32.6532 - Network administration expense.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network administration expense. 32.6532 Section 32.6532 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Network administration expense. This account shall include costs incurred in network administration....

  1. 47 CFR 32.2426 - Intrabuilding network cable.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Intrabuilding network cable. 32.2426 Section 32... Intrabuilding network cable. (a) This account shall include the original cost of cables and wires located on the company's side of the demarcation point or standard network interface inside subscribers' buildings...

  2. 47 CFR 32.6426 - Intrabuilding network cable expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Intrabuilding network cable expense. 32.6426... Intrabuilding network cable expense. (a) This account shall include expenses associated with intrabuilding network cable. (b) Subsidiary record categories shall be maintained as provided in § 32.2426(a) of...

  3. 47 CFR 32.2426 - Intrabuilding network cable.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Intrabuilding network cable. 32.2426 Section 32... Intrabuilding network cable. (a) This account shall include the original cost of cables and wires located on the company's side of the demarcation point or standard network interface inside subscribers' buildings...

  4. 47 CFR 32.6532 - Network administration expense.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Network administration expense. 32.6532 Section 32.6532 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Network administration expense. This account shall include costs incurred in network administration....

  5. 47 CFR 32.6426 - Intrabuilding network cable expense.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Intrabuilding network cable expense. 32.6426... Intrabuilding network cable expense. (a) This account shall include expenses associated with intrabuilding network cable. (b) Subsidiary record categories shall be maintained as provided in § 32.2426(a) of...

  6. Optimal Software Strategies in the Presence of Network Externalities

    ERIC Educational Resources Information Center

    Liu, Yipeng

    2009-01-01

    Network externalities or alternatively termed network effects are pervasive in computer software markets. While software vendors consider pricing strategies, they must also take into account the impact of network externalities on their sales. My main interest in this research is to describe a firm's strategies and behaviors in the presence of…

  7. 47 CFR 32.6532 - Network administration expense.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Network administration expense. 32.6532 Section 32.6532 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Network administration expense. This account shall include costs incurred in network administration....

  8. 47 CFR 32.6532 - Network administration expense.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Network administration expense. 32.6532 Section 32.6532 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Network administration expense. This account shall include costs incurred in network administration....

  9. 47 CFR 32.6426 - Intrabuilding network cable expense.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Intrabuilding network cable expense. 32.6426... Intrabuilding network cable expense. (a) This account shall include expenses associated with intrabuilding network cable. (b) Subsidiary record categories shall be maintained as provided in § 32.2426(a) of...

  10. 47 CFR 32.6426 - Intrabuilding network cable expense.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Intrabuilding network cable expense. 32.6426... Intrabuilding network cable expense. (a) This account shall include expenses associated with intrabuilding network cable. (b) Subsidiary record categories shall be maintained as provided in § 32.2426(a) of...

  11. 47 CFR 32.2426 - Intrabuilding network cable.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Intrabuilding network cable. 32.2426 Section 32... Intrabuilding network cable. (a) This account shall include the original cost of cables and wires located on the company's side of the demarcation point or standard network interface inside subscribers' buildings...

  12. 47 CFR 32.2426 - Intrabuilding network cable.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Intrabuilding network cable. 32.2426 Section 32... Intrabuilding network cable. (a) This account shall include the original cost of cables and wires located on the company's side of the demarcation point or standard network interface inside subscribers' buildings...

  13. 47 CFR 32.2426 - Intrabuilding network cable.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Intrabuilding network cable. 32.2426 Section 32... Intrabuilding network cable. (a) This account shall include the original cost of cables and wires located on the company's side of the demarcation point or standard network interface inside subscribers' buildings...

  14. 47 CFR 32.6426 - Intrabuilding network cable expense.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Intrabuilding network cable expense. 32.6426... Intrabuilding network cable expense. (a) This account shall include expenses associated with intrabuilding network cable. (b) Subsidiary record categories shall be maintained as provided in § 32.2426(a) of...

  15. 47 CFR 32.6532 - Network administration expense.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Network administration expense. 32.6532 Section 32.6532 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Network administration expense. This account shall include costs incurred in network administration....

  16. Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

    ERIC Educational Resources Information Center

    Gingold, William

    The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

  17. 47 CFR 69.407 - Revenue accounting expenses in Account 6620.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Revenue accounting expenses in Account 6620. 69... SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.407 Revenue accounting expenses in Account 6620. (a) Revenue accounting expenses that are attributable to End User Common Line...

  18. The Effects of Pre-College Accounting on the College Accounting Student.

    ERIC Educational Resources Information Center

    Schroeder, Nicholas

    1985-01-01

    Through a research project, the author found that the attitudes of college accounting students toward high school accounting as the starting point for an accounting education and also the introductory financial accounting grades of college students are often closely associated with extensive accounting coursework completed prior to college. (CT)

  19. Communication Structure of Cortical Networks

    PubMed Central

    da Fontoura Costa, Luciano; Batista, João Luiz B.; Ascoli, Giorgio A.

    2011-01-01

    Large-scale cortical networks exhibit characteristic topological properties that shape communication between brain regions and global cortical dynamics. Analysis of complex networks allows the description of connectedness, distance, clustering, and centrality that reveal different aspects of how the network's nodes communicate. Here, we focus on a novel analysis of complex walks in a series of mammalian cortical networks that model potential dynamics of information flow between individual brain regions. We introduce two new measures called absorption and driftness. Absorption is the average length of random walks between any two nodes, and takes into account all paths that may diffuse activity throughout the network. Driftness is the ratio between absorption and the corresponding shortest path length. For a given node of the network, we also define four related measurements, namely in- and out-absorption as well as in- and out-driftness, as the averages of the corresponding measures from all nodes to that node, and from that node to all nodes, respectively. We find that the cat thalamo-cortical system incorporates features of two classic network topologies, Erdös–Rényi graphs with respect to in-absorption and in-driftness, and configuration models with respect to out-absorption and out-driftness. Moreover, taken together these four measures separate the network nodes based on broad functional roles (visual, auditory, somatomotor, and frontolimbic). PMID:21427794

  20. Finding communities in sparse networks

    PubMed Central

    Singh, Abhinav; Humphries, Mark D.

    2015-01-01

    Spectral algorithms based on matrix representations of networks are often used to detect communities, but classic spectral methods based on the adjacency matrix and its variants fail in sparse networks. New spectral methods based on non-backtracking random walks have recently been introduced that successfully detect communities in many sparse networks. However, the spectrum of non-backtracking random walks ignores hanging trees in networks that can contain information about their community structure. We introduce the reluctant backtracking operators that explicitly account for hanging trees as they admit a small probability of returning to the immediately previous node, unlike the non-backtracking operators that forbid an immediate return. We show that the reluctant backtracking operators can detect communities in certain sparse networks where the non-backtracking operators cannot, while performing comparably on benchmark stochastic block model networks and real world networks. We also show that the spectrum of the reluctant backtracking operator approximately optimises the standard modularity function. Interestingly, for this family of non- and reluctant-backtracking operators the main determinant of performance on real-world networks is whether or not they are normalised to conserve probability at each node. PMID:25742951

  1. Diophantine networks

    NASA Astrophysics Data System (ADS)

    Bedogne', C.; Masucci, A. P.; Rodgers, G. J.

    2008-03-01

    We introduce a new class of deterministic networks by associating networks with Diophantine equations, thus relating network topology to algebraic properties. The network is formed by representing integers as vertices and by drawing cliques between M vertices every time that M distinct integers satisfy the equation. We analyse the network generated by the Pythagorean equation x2 +y2 =z2 showing that its degree distribution is well approximated by a power law with exponential cut-off. We also show that the properties of this network differ considerably from the features of scale-free networks generated through preferential attachment. Remarkably we also recover a power law for the clustering coefficient. We then study the network associated with the equation x2 +y2 = z showing that the degree distribution is consistent with a power law for several decades of values of k and that, after having reached a minimum, the distribution begins rising again. The power-law exponent, in this case, is given by γ ∼ 4.5 We then analyse clustering and ageing and compare our results to the ones obtained in the Pythagorean case.

  2. 40 CFR 96.56 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Tracking System § 96.56 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any NOX Allowance Tracking System account. Within 10...

  3. 40 CFR 96.156 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Tracking System § 96.156 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within...

  4. 40 CFR 96.256 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Tracking System § 96.256 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR SO2 Allowance Tracking System account. Within...

  5. 40 CFR 96.256 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Tracking System § 96.256 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR SO2 Allowance Tracking System account. Within...

  6. 40 CFR 96.256 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Tracking System § 96.256 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR SO2 Allowance Tracking System account. Within...

  7. 40 CFR 96.256 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Tracking System § 96.256 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR SO2 Allowance Tracking System account. Within...

  8. 40 CFR 96.156 - Account error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Tracking System § 96.156 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within...

  9. 40 CFR 96.256 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Tracking System § 96.256 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR SO2 Allowance Tracking System account. Within...

  10. 40 CFR 96.156 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Tracking System § 96.156 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within...

  11. 40 CFR 96.156 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Tracking System § 96.156 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within...

  12. 40 CFR 96.156 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Tracking System § 96.156 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any CAIR NOX Allowance Tracking System account. Within...

  13. 40 CFR 96.56 - Account error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Tracking System § 96.56 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any NOX Allowance Tracking System account. Within 10...

  14. 40 CFR 96.56 - Account error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Tracking System § 96.56 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any NOX Allowance Tracking System account. Within 10...

  15. 40 CFR 96.56 - Account error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Tracking System § 96.56 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any NOX Allowance Tracking System account. Within 10...

  16. 40 CFR 96.56 - Account error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Tracking System § 96.56 Account error. The Administrator may, at his or her sole discretion and on his or her own motion, correct any error in any NOX Allowance Tracking System account. Within 10...

  17. Preparing a Programmed Review in Accounting

    ERIC Educational Resources Information Center

    Moore, Connie Remaly

    1975-01-01

    The programed review illustrated in this article was prepared for beginning accounting students to be used as a review of the basic accounting cycle before starting on the first practice set. (Author)

  18. Good Asset Accounting Procedures for Schools.

    ERIC Educational Resources Information Center

    Golz, William C.

    1981-01-01

    Increased accountability is required in school accounting due to rising education costs and the significant investment made in property and equipment in educational facilities. Guidelines for planning and implementing a property record-keeping system are provided. (Author/MLF)

  19. Accounting and Economics: A Meaningful Merger.

    ERIC Educational Resources Information Center

    Porreca, Anthony G.

    1984-01-01

    Develops a rationale for teaching selected economic concepts concurrently with accounting principles and attempts to stimulate thinking and discussion among secondary teachers regarding the commonalities that exist between the work of the accountant and that of the economist. (JOW)

  20. 17 CFR 41.48 - Undermargined accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... PRODUCTS Customer Accounts and Margin Requirements § 41.48 Undermargined accounts. (a) Failure to satisfy....44(a)(1) of this subpart, § 220.4(d) of Regulation T (12 CFR 220.4(d)) respecting liquidation...