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Sample records for accounting principles gaap

  1. 2 CFR 200.49 - Generally Accepted Accounting Principles (GAAP).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Generally Accepted Accounting Principles (GAAP). 200.49 Section 200.49 Grants and Agreements Office of Management and Budget Guidance for Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GUIDANCE Reserved UNIFORM ADMINISTRATIVE...

  2. 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…

  3. Getting to Know Governmental GAAP.

    ERIC Educational Resources Information Center

    Bissell, George E.

    1987-01-01

    Presents the history and an overview of how generally accepted accounting principles (GAAP) are established and by what process the standards are created. School business officials are invited to participate in the Governmental Accounting Standards Board (GASB), established as the standard setting body for state and local governments. (MLF)

  4. Model Legislation for GAAP and GASB.

    ERIC Educational Resources Information Center

    Bissell, George E.

    1987-01-01

    The use of generally accepted accounting principles (GAAP) by all state and local governments may require legislation. Findings from a survey of states to get data on current accounting and financial reporting practices are summarized. Model legislation to provide uniformity in accounting and reporting is presented. (MLF)

  5. Supreme Court ruling reduces GAAP's authority in Medicare cases.

    PubMed

    Taebel, S W

    1995-10-01

    Before March 6, 1995, the Federal courts routinely required that generally accepted accounting principles (GAAP) be applied when Medicare cost reimbursement decisions were made, even if the Health Care Financing Administration (HCFA) had contrary reimbursement policies in place. On March 6, however, the U.S. Supreme Court handed down a ruling in Shalala v. Guernsey Memorial Hospital that rejected prior court decisions and thus dismantled the body of case law that deferred to GAAP. As a result, hospitals, nursing homes, and other Medicare providers no longer can expect reimbursement decisions to be made in accordance with GAAP. The ruling also bestows greater discretionary power on HCFA and lessens its public accountability, which means that providers will face new reimbursement challenges in pending disputes with HCFA and its representatives. PMID:10151249

  6. Integrating Computer Concepts into Principles of Accounting.

    ERIC Educational Resources Information Center

    Beck, Henry J.; Parrish, Roy James, Jr.

    A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3)…

  7. 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…

  8. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Regulatory accounting-What are...

  9. Major Changes in Governmental GAAP.

    ERIC Educational Resources Information Center

    Piotrowski, Craig L.

    1988-01-01

    The Governmental Accounting Standards Board (GASB) is the standard-setting body for establishing generally accepted accounting principles for school systems and all state and local governments. A brief summary of a statement prepared by GASB's staff outlines the proposed changes in school accounting and financial reporting. (MLF)

  10. 46 CFR 403.100 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  11. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Supervised Lender must have its financial statements audited annually by a certified public accountant... Board (PCAOB) for public companies. Annually, the auditor must issue an audit report with an opinion as... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the...

  12. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Supervised Lender must have its financial statements audited annually by a certified public accountant... Board (PCAOB) for public companies. Annually, the auditor must issue an audit report with an opinion as... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the...

  13. Assessing Quality of Data Standards: Framework and Illustration Using XBRL GAAP Taxonomy

    NASA Astrophysics Data System (ADS)

    Zhu, Hongwei; Wu, Harris

    The primary purpose of data standards or metadata schemas is to improve the interoperability of data created by multiple standard users. Given the high cost of developing data standards, it is desirable to assess the quality of data standards. We develop a set of metrics and a framework for assessing data standard quality. The metrics include completeness and relevancy. Standard quality can also be indirectly measured by assessing interoperability of data instances. We evaluate the framework using data from the financial sector: the XBRL (eXtensible Business Reporting Language) GAAP (Generally Accepted Accounting Principles) taxonomy and US Securities and Exchange Commission (SEC) filings produced using the taxonomy by approximately 500 companies. The results show that the framework is useful and effective. Our analysis also reveals quality issues of the GAAP taxonomy and provides useful feedback to taxonomy users. The SEC has mandated that all publicly listed companies must submit their filings using XBRL. Our findings are timely and have practical implications that will ultimately help improve the quality of financial data.

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

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  15. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The accounting provisions contained in this part are based on generally accepted accounting principles...

  16. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The accounting provisions contained in this part are based on generally accepted accounting principles...

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

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  18. 14 CFR 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... implemented by FAR Parts 30, 31, and 48 CFR part 99. (If the Recipient is a consortium which includes...

  19. The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

    ERIC Educational Resources Information Center

    Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

    2000-01-01

    A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

  20. The Cyclical Relationship Approach in Teaching Basic Accounting Principles.

    ERIC Educational Resources Information Center

    Golen, Steven

    1981-01-01

    Shows how teachers can provide a more meaningful presentation of various accounting principles by illustrating them through a cyclical relationship approach. Thus, the students see the entire accounting relationship as a result of doing business. (CT)

  1. NCGA Statement No. 1: Government Accounting and Financial Reporting Principles.

    ERIC Educational Resources Information Center

    Miller, John R.

    1980-01-01

    The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

  2. Legal mechanisms supporting accountable care principles.

    PubMed

    Ramanathan, Tara

    2014-11-01

    Public health and private providers and facilities may shape the future of the US health system by engaging in new ways to deliver care to patients. "Accountable care" contracts allow private health care and public health providers and facilities to collaboratively serve defined populations. Accountable care frameworks emphasize health care quality and cost savings, among other goals. In this article, I explore the legal context for accountable care, including the mechanisms by which providers, facilities, and public health coordinate activities, avoid inefficiencies, and improve health outcomes. I highlight ongoing evaluations of the impact of accountable care on public health outcomes. PMID:25211740

  3. Legal Mechanisms Supporting Accountable Care Principles

    PubMed Central

    Ramanathan, Tara

    2016-01-01

    Public health and private providers and facilities may shape the future of the US health system by engaging in new ways to deliver care to patients. “Accountable care” contracts allow private health care and public health providers and facilities to collaboratively serve defined populations. Accountable care frameworks emphasize health care quality and cost savings, among other goals. In this article, I explore the legal context for accountable care, including the mechanisms by which providers, facilities, and public health coordinate activities, avoid inefficiencies, and improve health outcomes. I highlight ongoing evaluations of the impact of accountable care on public health outcomes. PMID:25211740

  4. Assessing the Preparedness Level of Incoming Principles of Accounting Students.

    ERIC Educational Resources Information Center

    Imel, Phillip W.

    2000-01-01

    Reports that the introductory level Principles of Accounting classes at Southwest Virginia Community College (SVCC) had high unsuccessful grade rates between 1989 and 1999. Describes a study conducted to determine whether there was a statistical difference in the test scores and GPA of successful versus unsuccessful accounting students. Finds that…

  5. Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

    ERIC Educational Resources Information Center

    Colley, J. R.; And Others

    1996-01-01

    Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)

  6. Help-Seeking Behaviors of Accounting Principles I Students.

    ERIC Educational Resources Information Center

    Moncada, Susan M.; Sanders, Joseph C.

    This study examined the help-seeking propensities of college students enrolled in a "Principles of Financial Accounting I" course. A total of 364 students responded to a questionnaire on various aspects of help-seeking behavior. It was found that the most frequently used source of help was friends or classmates, followed by the instructor and the…

  7. Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators

    ERIC Educational Resources Information Center

    Stone, Gerard; Fiedler, Brenton Andrew; Kandunias, Chris

    2014-01-01

    This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating…

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

    ERIC Educational Resources Information Center

    Jaijairam, Paul

    2012-01-01

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

  9. Principles for protecting material accounting systems from data falsification

    SciTech Connect

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

    1980-09-30

    This study is part of a larger effort involving the development of regulatory licensing criteria and guidance for an upgraded material accounting rule for fixed-site, commercial nuclear fuel-cycle facilities. Our approach was to examine the vulnerability events of the Generic Minimal Material Accounting (GMMA) system from the point-of-view of a systems analyst and an internal auditor and then determine some acceptable methods for protecting them. During the course of this task, four protection principles were identified which have the potential of controlling against data falsification: Data Control (DC) - to provide assurance that sufficient controls be involved in the handling of data, especially with regard to the introduction of original data; Control on Controls (CC) - to ensure accuracy, validity, and integrity of information or procedures; Skip Echelon Verification (SEV) - to verify by senders of data that the data are properly used; and Secondary Echelon Forwarding (SEF) - to verify by recipients of data that the data were previously used in an appropriate manner by the sender. The extent to which these or other protection principles should be applied to achieve protection against data falsification and Special Nuclear Material (SNM) diversion depends on the degree of protection desired and the level of threat from which a system must be protected. Data falsification and SNM diversion must involve personnel, and the personnel of concern here are insiders who perform the accounting functions as well as those who have authorized access to the accounting elements. Therefore, protection principles must be implemented with regard to organizational constraints. Our approach to setting organizational criteria is basically to ensure that there is adequate separation of responsibilities for elements of control mechanisms.

  10. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING REQUIREMENTS General Rules § 621.3 Application of generally accepted accounting principles. Each institution shall: (a) Prepare...

  11. Content Analysis and Readibility Formulas as Applied To The Accounting Principles Board "Opinions"

    ERIC Educational Resources Information Center

    Stead, Bette Ann

    1977-01-01

    Discusses a study analyzing twenty-four of the Accounting Principles Board "Opinions" (APB Opinions) and concludes that the APB context is very difficult to read and understand for both accounting and nonaccounting majors. (MH)

  12. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... management and the Farm Credit Administration, in accordance with generally accepted accounting principles... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM...

  13. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... management and the Farm Credit Administration, in accordance with generally accepted accounting principles... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM...

  14. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... management and the Farm Credit Administration, in accordance with generally accepted accounting principles... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM...

  15. 12 CFR 621.3 - Application of generally accepted accounting principles.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... management and the Farm Credit Administration, in accordance with generally accepted accounting principles... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Application of generally accepted accounting principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM...

  16. 14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF... the beginning of the period of a change in accounting principle and the amount of retained earnings that would have been reported at that date if the new accounting principle had been...

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

    PubMed

    Suver, J D; Cooper, J C

    1988-01-01

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

  18. Computerized Financial Reporting Based on GAAP.

    ERIC Educational Resources Information Center

    Tikkanen, Stan; Liljeberg, Burt

    1983-01-01

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

  19. 17 CFR 244.100 - General rules regarding disclosure of non-GAAP financial measures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., telephonically, by Web cast, by broadcast, or by similar means, the requirements of paragraphs (a)(1)(i) and (a... provided on the registrant's Web site at the time the non-GAAP financial measure is made public; and (ii) The location of the web site is made public in the same presentation in which the non-GAAP...

  20. 17 CFR 244.100 - General rules regarding disclosure of non-GAAP financial measures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., telephonically, by Web cast, by broadcast, or by similar means, the requirements of paragraphs (a)(1)(i) and (a... provided on the registrant's Web site at the time the non-GAAP financial measure is made public; and (ii) The location of the web site is made public in the same presentation in which the non-GAAP...

  1. Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

    ERIC Educational Resources Information Center

    Adams, Bert K.; And Others

    This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

  2. The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting

    ERIC Educational Resources Information Center

    Carrington, Linda G.

    2012-01-01

    Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

  3. Host cell Golgi anti-apoptotic protein (GAAP) and growth of Chlamydia pneumoniae.

    PubMed

    Markkula, Eveliina; Hulkkonen, Jaakko; Penttilä, Tuula; Puolakkainen, Mirja

    2013-01-01

    Chlamydia pneumoniae protein CPn0809 is a type three secretion system substrate, the exact function of which in infection pathogenesis has remained unknown. In this study, we identified by yeast two-hybrid screening a potential host cell interaction partner of CPn0809, Golgi anti-apoptotic protein (GAAP), a conserved protein found in eukaryotic cells. GAAP gene is expressed at relatively constant levels and its expression remained stable also after C. pneumoniae infection. The interaction between GAAP and C. pneumoniae was suggested by transfection studies. GAAP knock-down by siRNA in infected A549 cells resulted in an increased number of C. pneumoniae genomes and growth of the bacteria as judged by quantitative PCR and inclusion counts, respectively. Silencing of GAAP did not make the A549 cells more susceptible to apoptosis per se, and infection with C. pneumoniae prevented staurosporin-induced apoptosis also in transfected cultures. Taken together, the proposed interaction between C. pneumoniae and GAAP modulates bacterial growth in A549 cells. PMID:23000903

  4. Flexibility Principle 2: State-Developed Differentiated Recognition, Accountability, and Support

    ERIC Educational Resources Information Center

    National Clearinghouse for English Language Acquisition & Language Instruction Educational Programs, 2012

    2012-01-01

    Within the US Department of Education's new flexibility initiative, there are three key and fundamental areas of focus, each referred to as a "principle." The second of these is that State Education Agencies (SEAs) must develop and implement differentiated recognition, accountability, and support to assure that all students are taught by…

  5. 14 CFR 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Objective Classification-Cumulative Effect of Changes in Accounting Principles Section 18 Section Section 18 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM...

  6. The Relative Performance of Female and Male Students in Accounting Principles Classes.

    ERIC Educational Resources Information Center

    Bouillon, Marvin L.; Doran, B. Michael

    1992-01-01

    The performance of female and male students in Accounting Principles (AP) I and II was compared by using multiple regression techniques to assess the incremental explanatory effects of gender. Males significantly outperformed females in AP I, contradicting earlier studies. Similar gender of instructor and student was insignificant. (JOW)

  7. A Comparison of Traditional and Blended Learning in Introductory Principles of Accounting Course

    ERIC Educational Resources Information Center

    Du, Chan

    2011-01-01

    This paper examines whether a blended course that introduces lower-level education online learned by students before they come into class and after class online assignments and online discussions enhances student performance for an introductory principles of accounting course over the period 2009-2010. The blended course design includes (1)…

  8. 14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Objective Classification-Cumulative Effect of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM...

  9. 14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Objective Classification-Cumulative Effect of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM...

  10. 14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Objective Classification-Cumulative Effect of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM...

  11. Computer simulation as a teaching aid in pharmacy management--Part 1: Principles of accounting.

    PubMed

    Morrison, D J

    1987-06-01

    The need for pharmacists to develop management expertise through participation in formal courses is now widely acknowledged. Many schools of pharmacy lay the foundations for future management training by providing introductory courses as an integral or elective part of the undergraduate syllabus. The benefit of such courses may, however, be limited by the lack of opportunity for the student to apply the concepts and procedures in a practical working environment. Computer simulations provide a means to overcome this problem, particularly in the field of resource management. In this, the first of two articles, the use of a computer model to demonstrate basic accounting principles is described. PMID:3301875

  12. Detection of gene-anchored amplification polymorphism (GAAP) in the vicinity of plant mitochondrial genes.

    PubMed

    Loridon, K; Saumitou-Laprade, P

    2002-05-01

    A simple, semi-automatable method was established for assessing polymorphism in plant mitochondrial genome. A set of 41 mitochondrial markers based on the published Arabidopsis thaliana sequence was developed in Brassicaceae using a gene-anchored amplification polymorphism (GAAP) strategy. PCR primers were selected based on conserved coding regions of mitochondrial genes and used to amplify the corresponding 5' and/or 3' non-coding flanking regions in order to maximise sequence variability between haplotypes. The variations in fragment size were analysed on a LiCor DNA sequencer, but the methodology is compatible with various sequencing systems using denaturing polyacrylamide gels. One advantage of the method is that GAAP products can be directly sequenced (without any cloning steps) through labelled M13 consensus sequences. Mitochondrial GAAP loci gave clear and simple patterns (one or two bands) that were easy to score and highly reproducible. Nearly all mitochondrial loci examined in A. thaliana were conserved within the Brassicaceae family, and half of the primers generated products when DNA from a distant species, Beta vulgaris (Chenopodiaceae), was used as template. The GAAP markers revealed low levels of polymorphism within species but exhibited a high level of polymorphism among genera and families. Our results showed some discrepancies with respect to the published mtDNA sequence of A. thaliana. PMID:12073035

  13. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  14. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  15. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  16. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  17. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  18. 17 CFR 244.101 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... applicable to the registrant. (b) GAAP. GAAP refers to generally accepted accounting principles in the United... prepared in accordance with non-U.S. generally accepted accounting principles, GAAP refers to the principles under which those primary financial statements are prepared; and (2) In the case of...

  19. Difficulties of Academic Achievement in Principles of Accounting Courses from the Student Perspective: Evidence from Libya

    ERIC Educational Resources Information Center

    Tailab, Mohamed M.

    2013-01-01

    Many studies by researchers and accounting educators explore various factors associated with the success or failure of accounting majors in college level accounting courses. This paper identifies and summarizes the main obstacles associated with low student academic achievement in introductory courses in the College of Accounting at Al-Jabal…

  20. 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…

  1. 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.…

  2. 12 CFR 745.2 - General principles applicable in determining insurance of accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... for their use set forth in § 20.2031-7 of the Federal Estate Tax Regulations (26 CFR 20.2031-7). (2... member's share insurance coverage for a period of six months following death unless the member's share accounts are restructured in that time period. If the accounts are restructured during the six-month...

  3. Improving Student Success in Principles of Accounting 211 with the Integration of Situational Leadership Methods.

    ERIC Educational Resources Information Center

    Ewell, Paul L.

    2001-01-01

    Looks at the failure rate of students in Accounting 211 in the Virginia Community College System. States that rote teaching styles that do not incorporate interdisciplinary and other diverse methods, do not take into account developing learning skills, and do not encourage active learning are doomed to fail. Makes recommendations for new…

  4. 12 CFR 745.2 - General principles applicable in determining insurance of accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... for their use set forth in § 20.2031-7 of the Federal Estate Tax Regulations (26 CFR 20.2031-7). (2... insurance of accounts. 745.2 Section 745.2 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SHARE INSURANCE AND APPENDIX Clarification and Definition of...

  5. Distance Learning in an Accounting Principles Course--Student Satisfaction and Perceptions of Efficacy

    ERIC Educational Resources Information Center

    Vamosi, Alexander R.; Pierce, Barbara G.; Slotkin, Michael H.

    2004-01-01

    In this study, the authors employed a novel, dual approach toward the delivery of course material to assess students' satisfaction with distance learning and their perceptions of its efficacy. Students in two sections of an Introduction to Financial Accounting course received instruction that alternated between traditional, live lectures and live…

  6. College Endowment Funds: A Consideration of Applicable Accounting and Legal Principles.

    ERIC Educational Resources Information Center

    Blackwell, Thomas E.; Johns, Ralph S.

    1970-01-01

    In 1968 the Ford Foundation appointed an Advisory Committee on Endowment Management to study the management of college and university endowment funds with an eye toward the accounting and legal principals of more unconventional investing. The Committee concluded that gains from endowments need not be treated as principal of NACUBO sees this…

  7. Accounting for partiality in serial crystallography using ray-tracing principles

    SciTech Connect

    Kroon-Batenburg, Loes M. J. Schreurs, Antoine M. M.; Ravelli, Raimond B. G.; Gros, Piet

    2015-08-25

    Serial crystallography generates partial reflections from still diffraction images. Partialities are estimated with EVAL ray-tracing simulations, thereby improving merged reflection data to a similar quality as conventional rotation data. Serial crystallography generates ‘still’ diffraction data sets that are composed of single diffraction images obtained from a large number of crystals arbitrarily oriented in the X-ray beam. Estimation of the reflection partialities, which accounts for the expected observed fractions of diffraction intensities, has so far been problematic. In this paper, a method is derived for modelling the partialities by making use of the ray-tracing diffraction-integration method EVAL. The method estimates partialities based on crystal mosaicity, beam divergence, wavelength dispersion, crystal size and the interference function, accounting for crystallite size. It is shown that modelling of each reflection by a distribution of interference-function weighted rays yields a ‘still’ Lorentz factor. Still data are compared with a conventional rotation data set collected from a single lysozyme crystal. Overall, the presented still integration method improves the data quality markedly. The R factor of the still data compared with the rotation data decreases from 26% using a Monte Carlo approach to 12% after applying the Lorentz correction, to 5.3% when estimating partialities by EVAL and finally to 4.7% after post-refinement. The merging R{sub int} factor of the still data improves from 105 to 56% but remains high. This suggests that the accuracy of the model parameters could be further improved. However, with a multiplicity of around 40 and an R{sub int} of ∼50% the merged still data approximate the quality of the rotation data. The presented integration method suitably accounts for the partiality of the observed intensities in still diffraction data, which is a critical step to improve data quality in serial crystallography.

  8. Accounting for partiality in serial crystallography using ray-tracing principles

    PubMed Central

    Kroon-Batenburg, Loes M. J.; Schreurs, Antoine M. M.; Ravelli, Raimond B. G.; Gros, Piet

    2015-01-01

    Serial crystallography generates ‘still’ diffraction data sets that are composed of single diffraction images obtained from a large number of crystals arbitrarily oriented in the X-ray beam. Estimation of the reflection partialities, which accounts for the expected observed fractions of diffraction intensities, has so far been problematic. In this paper, a method is derived for modelling the partialities by making use of the ray-tracing diffraction-integration method EVAL. The method estimates partialities based on crystal mosaicity, beam divergence, wavelength dispersion, crystal size and the interference function, accounting for crystallite size. It is shown that modelling of each reflection by a distribution of interference-function weighted rays yields a ‘still’ Lorentz factor. Still data are compared with a conventional rotation data set collected from a single lysozyme crystal. Overall, the presented still integration method improves the data quality markedly. The R factor of the still data compared with the rotation data decreases from 26% using a Monte Carlo approach to 12% after applying the Lorentz correction, to 5.3% when estimating partialities by EVAL and finally to 4.7% after post-refinement. The merging R int factor of the still data improves from 105 to 56% but remains high. This suggests that the accuracy of the model parameters could be further improved. However, with a multiplicity of around 40 and an R int of ∼50% the merged still data approximate the quality of the rotation data. The presented integration method suitably accounts for the partiality of the observed intensities in still diffraction data, which is a critical step to improve data quality in serial crystallography. PMID:26327370

  9. Accounting for partiality in serial crystallography using ray-tracing principles.

    PubMed

    Kroon-Batenburg, Loes M J; Schreurs, Antoine M M; Ravelli, Raimond B G; Gros, Piet

    2015-09-01

    Serial crystallography generates `still' diffraction data sets that are composed of single diffraction images obtained from a large number of crystals arbitrarily oriented in the X-ray beam. Estimation of the reflection partialities, which accounts for the expected observed fractions of diffraction intensities, has so far been problematic. In this paper, a method is derived for modelling the partialities by making use of the ray-tracing diffraction-integration method EVAL. The method estimates partialities based on crystal mosaicity, beam divergence, wavelength dispersion, crystal size and the interference function, accounting for crystallite size. It is shown that modelling of each reflection by a distribution of interference-function weighted rays yields a `still' Lorentz factor. Still data are compared with a conventional rotation data set collected from a single lysozyme crystal. Overall, the presented still integration method improves the data quality markedly. The R factor of the still data compared with the rotation data decreases from 26% using a Monte Carlo approach to 12% after applying the Lorentz correction, to 5.3% when estimating partialities by EVAL and finally to 4.7% after post-refinement. The merging R(int) factor of the still data improves from 105 to 56% but remains high. This suggests that the accuracy of the model parameters could be further improved. However, with a multiplicity of around 40 and an R(int) of ∼50% the merged still data approximate the quality of the rotation data. The presented integration method suitably accounts for the partiality of the observed intensities in still diffraction data, which is a critical step to improve data quality in serial crystallography. PMID:26327370

  10. An Experimental Analysis of Computer-Mediated Instruction and Student Attitudes in a Principles of Financial Accounting Course.

    ERIC Educational Resources Information Center

    Basile, Anthony; D'Aquila, Jill M.

    2002-01-01

    Accounting students received either traditional instruction (n=46) or used computer-mediated communication and WebCT course management software. There were no significant differences in attitudes about the course. However, computer users were more positive about course delivery and course management tools. (Contains 17 references.) (SK)

  11. Towards a Resolution of a Paradox between Diversity and Accountability for School Administrators: Application of the Principles of Feminist Assessment.

    ERIC Educational Resources Information Center

    Shapiro, Joan Poliner; And Others

    Recent debates regarding the crisis in American education have led to two essentially contradictory positions: one calling for a movement away from a unified concept of education toward a concept which recognizes and incorporates diversity; and the other calling for increased accountability on all levels of education. The purpose of this paper is…

  12. Principled Narrative

    ERIC Educational Resources Information Center

    MacBeath, John; Swaffield, Sue; Frost, David

    2009-01-01

    This article provides an overview of the "Carpe Vitam: Leadership for Learning" project, accounting for its provenance and purposes, before focusing on the principles for practice that constitute an important part of the project's legacy. These principles framed the dialogic process that was a dominant feature of the project and are presented,…

  13. Healthcare Financial Management Association, Principles and Practices Board. Statement No. 16. Classifying, valuing, and analyzing accounts receivable related to patient services.

    PubMed

    1993-05-01

    This Principles and Practices Board project was undertaken in response to the frequent requests from HFMA members for a standard calculation of "days of revenue in receivables." The board's work on this project indicated that every element of the calculation required standards, which is what this statement provides. Since there have been few standards for accounts receivable related to patient services, the industry follows a variety of practices, which often differ from each other. This statement is intended to provide a framework for enhanced external comparison of accounts receivable related to patient services, and thereby improve management information related to this very important asset. Thus, the standards described in this statement represent long-term goals for gradual transition of recordkeeping practices and not a sudden or revolutionary change. The standards described in this statement will provide the necessary framework for the most meaningful external comparisons. Furthermore, management's understanding of deviations from these standards will immediately assist in analysis of differences in data between providers. PMID:10145803

  14. 7 CFR 4279.2 - Definitions and abbreviations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... Qualified Intellectual Property. Trademarks, patents or copyrights included on current (within one year... standards for valuing intellectual property. The supporting work papers must be satisfactory to the... generally accepted accounting principles (GAAP), plus qualified intellectual property. Veteran. For...

  15. 7 CFR 4279.2 - Definitions and abbreviations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... Qualified Intellectual Property. Trademarks, patents or copyrights included on current (within one year... standards for valuing intellectual property. The supporting work papers must be satisfactory to the... generally accepted accounting principles (GAAP), plus qualified intellectual property. Veteran. For...

  16. 7 CFR 4279.2 - Definitions and abbreviations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... Qualified Intellectual Property. Trademarks, patents or copyrights included on current (within one year... standards for valuing intellectual property. The supporting work papers must be satisfactory to the... generally accepted accounting principles (GAAP), plus qualified intellectual property. Veteran. For...

  17. 22 CFR 203.3 - U.S. PVO conditions of registration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accordance with generally accepted accounting principles (GAAP); (2) Has a sound financial position; (3... Act, as amended; or (3) The subject of a decision by the Department of State to the effect...

  18. 22 CFR 203.3 - U.S. PVO conditions of registration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accordance with generally accepted accounting principles (GAAP); (2) Has a sound financial position; (3... Act, as amended; or (3) The subject of a decision by the Department of State to the effect...

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

    ERIC Educational Resources Information Center

    Marshall, P. Douglas

    2002-01-01

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

  20. 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. 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)

  2. Using Principles of Programmed Instruction

    ERIC Educational Resources Information Center

    Huffman, Harry

    1971-01-01

    Although programmed instruction in accounting is available, it is limited in scope and in acceptance. Teachers, however, may apply principles of programming to the individualizing of instruction. (Author)

  3. 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…

  4. Bernoulli's Principle

    ERIC Educational Resources Information Center

    Hewitt, Paul G.

    2004-01-01

    Some teachers have difficulty understanding Bernoulli's principle particularly when the principle is applied to the aerodynamic lift. Some teachers favor using Newton's laws instead of Bernoulli's principle to explain the physics behind lift. Some also consider Bernoulli's principle too difficult to explain to students and avoid teaching it…

  5. 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

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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

  11. 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)

  12. 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)

  13. Buridan's Principle

    NASA Astrophysics Data System (ADS)

    Lamport, Leslie

    2012-08-01

    Buridan's principle asserts that a discrete decision based upon input having a continuous range of values cannot be made within a bounded length of time. It appears to be a fundamental law of nature. Engineers aware of it can design devices so they have an infinitessimal probability of not making a decision quickly enough. Ignorance of the principle could have serious consequences.

  14. 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.…

  15. 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…

  16. 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…

  17. 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)

  18. 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…

  19. 4 CFR 2.4 - Merit system principles.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 4 Accounts 1 2014-01-01 2013-01-01 true Merit system principles. 2.4 Section 2.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM PURPOSE AND GENERAL PROVISION § 2.4 Merit system principles. (a) Merit personnel systems are based on the principle that an organization is best served by motivated, competent, honest and productive...

  20. 34 CFR 600.20 - Application procedures for establishing, reestablishing, maintaining, or expanding institutional...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accordance with Generally Accepted Accounting Principles (GAAP) published by the Financial Accounting... 34 CFR part 668, subparts B and L. (b) Reapplication. (1) A currently designated eligible institution... certification requirements contained in subparts B and L of 34 CFR part 668. (2) A currently designated...

  1. Implementation Recommendations for School Districts. GASB Statement No. 34.

    ERIC Educational Resources Information Center

    Association of School Business Officials International, Reston, VA.

    Statement 34 is the most significant change in the history of governmental accounting. It is a dramatic change in the way school districts report and present financial information. This new reporting model affects every public-school organization that issues financial statements in conformity with generally accepted accounting principles (GAAP).…

  2. Gamma-Ray Telescope and Uncertainty Principle

    ERIC Educational Resources Information Center

    Shivalingaswamy, T.; Kagali, B. A.

    2012-01-01

    Heisenberg's Uncertainty Principle is one of the important basic principles of quantum mechanics. In most of the books on quantum mechanics, this uncertainty principle is generally illustrated with the help of a gamma ray microscope, wherein neither the image formation criterion nor the lens properties are taken into account. Thus a better…

  3. 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…

  4. 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:…

  5. Educating the Next Generation of Accounting Professionals

    ERIC Educational Resources Information Center

    Schader, Gary; Wailoo, Bert; John, Stephen

    2012-01-01

    Each year accounting graduates are recruited by the accounting firms that hope the new crop of employees will be technically prepared to serve the clients of the firm. They are looking for these recruits to have a mastery of the principles and concepts of the accounting courses they have taken. Proof of mastery is the student's ability to apply…

  6. Pre-Class Planning for Individualized Accounting

    ERIC Educational Resources Information Center

    Clayton, Dean; Brooke, Joyce Ann

    1974-01-01

    Pre-class planning of individualized accounting is involved with goals, objectives, and activities developed and selected by the teacher in providing compatibility between accounting content and teaching strategy. A systematic arrangement of activities should be developed so that students can understand and apply accounting principles at their own…

  7. Guidelines for School Property Accounting in Colorado.

    ERIC Educational Resources Information Center

    Stiverson, Clare L.

    This manual is basically a procedural outline to assist local school officials in developing and organizing a meaningful school property accounting system to comply with generally accepted governmental accounting principles. A list of references concerned with property accounting is included. (FS)

  8. Protection - Principles and practice.

    NASA Technical Reports Server (NTRS)

    Graham, G. S.; Denning, P. J.

    1972-01-01

    The protection mechanisms of computer systems control the access to objects, especially information objects. The principles of protection system design are formalized as a model (theory) of protection. Each process has a unique identification number which is attached by the system to each access attempted by the process. Details of system implementation are discussed, taking into account the storing of the access matrix, aspects of efficiency, and the selection of subjects and objects. Two systems which have protection features incorporating all the elements of the model are described.

  9. 76 FR 10047 - Changes to the Public Housing Assessment System (PHAS): Financial Condition Scoring Notice

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-23

    ...This notice provides additional information to public housing agencies (PHAs) and members of the public about HUD's process for issuing scores under the financial condition indicator of the Public Housing Assessment System (PHAS). This notice includes threshold values and associated scores for each financial subindicator derived from generally accepted accounting principles (GAAP)-based......

  10. 75 FR 70680 - Notice of Inquiry and Request for Information; Notice of Consultation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-18

    ... Flexibility Act, 5 U.S.C. 601 et seq. In compliance with Executive Order 13,175 entitled ``Consultation and..., pursuant to the Regulatory Flexibility Act (5 U.S.C. 601 et seq.), agencies publish semiannual regulatory... Revenues--management fee. General Accepted Accounting Principles (GAAP) define Net Income as...

  11. Financial Reporting under GASB Statement No. 34 and ASBO International Certificate of Excellence Financial Reporting.

    ERIC Educational Resources Information Center

    Heinfeld, Gary

    This guide presents a financial model that affects all governmental entities that issue financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The model was prepared to provide school business officials specific examples of school system financial-statement presentations. The guide is divided into six chapters.…

  12. 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…

  13. Developmental Principles: Fact or Fiction

    PubMed Central

    Durston, A. J.

    2012-01-01

    While still at school, most of us are deeply impressed by the underlying principles that so beautifully explain why the chemical elements are ordered as they are in the periodic table, and may wonder, with the theoretician Brian Goodwin, “whether there might be equally powerful principles that account for the awe-inspiring diversity of body forms in the living realm”. We have considered the arguments for developmental principles, conclude that they do exist and have specifically identified features that may generate principles associated with Hox patterning of the main body axis in bilaterian metazoa in general and in the vertebrates in particular. We wonder whether this exercise serves any purpose. The features we discuss were already known to us as parts of developmental mechanisms and defining developmental principles (how, and at which level?) adds no insight. We also see little profit in the proposal by Goodwin that there are principles outside the emerging genetic mechanisms that need to be taken into account. The emerging developmental genetic hierarchies already reveal a wealth of interesting phenomena, whatever we choose to call them. PMID:22489210

  14. Pauli Principle and Pion Scattering

    DOE R&D Accomplishments Database

    Bethe, H. A.

    1972-10-01

    It is pointed out that if the Pauli principle is taken into account in the discussion of pion scattering by complex nuclei (as it ought, of course, to be) some rather implausible consequences of some earlier treatments of this problem can be avoided. (auth)

  15. Prospecting Lighting Applications with Ligand Field Tools and Density Functional Theory: A First-Principles Account of the 4f(7)-4f(6)5d(1) Luminescence of CsMgBr3:Eu(2+).

    PubMed

    Ramanantoanina, Harry; Cimpoesu, Fanica; Göttel, Christian; Sahnoun, Mohammed; Herden, Benjamin; Suta, Markus; Wickleder, Claudia; Urland, Werner; Daul, Claude

    2015-09-01

    The most efficient way to provide domestic lighting nowadays is by light-emitting diodes (LEDs) technology combined with phosphors shifting the blue and UV emission toward a desirable sunlight spectrum. A route in the quest for warm-white light goes toward the discovery and tuning of the lanthanide-based phosphors, a difficult task, in experimental and technical respects. A proper theoretical approach, which is also complicated at the conceptual level and in computing efforts, is however a profitable complement, offering valuable structure-property rationale as a guideline in the search of the best materials. The Eu(2+)-based systems are the prototypes for ideal phosphors, exhibiting a wide range of visible light emission. Using the ligand field concepts in conjunction with density functional theory (DFT), conducted in nonroutine manner, we develop a nonempirical procedure to investigate the 4f(7)-4f(6)5d(1) luminescence of Eu(2+) in the environment of arbitrary ligands, applied here on the CsMgBr3:Eu(2+)-doped material. Providing a salient methodology for the extraction of the relevant ligand field and related parameters from DFT calculations and encompassing the bottleneck of handling large matrices in a model Hamiltonian based on the whole set of 33,462 states, we obtained an excellent match with the experimental spectrum, from first-principles, without any fit or adjustment. This proves that the ligand field density functional theory methodology can be used in the assessment of new materials and rational property design. PMID:26270436

  16. 15 CFR 400.46 - Accounts, records and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Accounts, records and reports. 400.46... Operations and Administrative Requirements § 400.46 Accounts, records and reports. (a) Zone accounts. Zone accounts shall be maintained in accordance with generally accepted accounting principles, and in...

  17. Props for the Beginning Accounting Classroom.

    ERIC Educational Resources Information Center

    Manghue, Ruth E.

    1980-01-01

    The use of props in the early lessons of bookkeeping classes will help develop the analysis skills students need to know the "why" as well as the "how" of fundamental accounting principles. (Author/JOW)

  18. Equivalence principles and electromagnetism

    NASA Technical Reports Server (NTRS)

    Ni, W.-T.

    1977-01-01

    The implications of the weak equivalence principles are investigated in detail for electromagnetic systems in a general framework. In particular, it is shown that the universality of free-fall trajectories (Galileo weak equivalence principle) does not imply the validity of the Einstein equivalence principle. However, the Galileo principle plus the universality of free-fall rotation states does imply the Einstein principle.

  19. Balancing Technology with Established Methodology in the Accounting Classroom.

    ERIC Educational Resources Information Center

    Hoyt, William B.

    1996-01-01

    Discusses the role of technology in secondary accounting courses. Indicates that students must master the principles and concepts in accounting and must experience the manual preparation of documents before automated procedures are integrated. (Author/JOW)

  20. Accountability and Internal Control--Do We Really Need It?

    ERIC Educational Resources Information Center

    Clarke, Allan B.

    1987-01-01

    Briefly looks at some of the basic principles of accountability and internal control as a review of present accounting system procedures to aid administrators to ensure reliable financial records. (MLF)

  1. The Threat or Challenge of Accountability

    ERIC Educational Resources Information Center

    Rosenberg, Marvin L.; Brody, Ralph

    1974-01-01

    Social service agencies can improve accountability to their clients in specific ways. These techniques borrow some of the language and principles of management science and can be applied successfully only if social workers accept the challenge posed by accountability and view these concepts as compatible with professional values. (Author)

  2. Accounting for Independent Schools. Second Edition.

    ERIC Educational Resources Information Center

    National Association of Independent Schools, Boston, MA.

    This is a thoroughly revised edition of the 1969 publication, "Accounting for Independent Schools," a guide that attempted to codify basic accounting principles and practices for specific application to independent schools. The focus of the second edition is more on refining practices than on initiating them, and more on extending the managerial…

  3. Student Guide for Documenting Experiential Learning: Accounting.

    ERIC Educational Resources Information Center

    Coastline Community Coll., Fountain Valley, CA.

    Coastline Community College has developed a series of guides to assist adults who wish to obtain college credit or advanced standing in evaluating and verifying their non-college learning experiences. This guide lists the competency requirements of six courses within the Accounting program: two Principles of Accounting courses, Intermediate…

  4. Cost Accounting, Business Education: 7709.41.

    ERIC Educational Resources Information Center

    Carino, Mariano G.

    Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

  5. Introducing the Accounting Equation with M&M's®

    ERIC Educational Resources Information Center

    Scofield, Barbara W.; Dye, Wilma

    2009-01-01

    On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

  6. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and... accounting and financial disclosure. (a)(1) If during the registrant's two most recent fiscal years or any..., or accounting principles; and also describe the nature of each such adverse opinion, disclaimer...

  7. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and... accounting and financial disclosure. (a)(1) If during the registrant's two most recent fiscal years or any... any matter of accounting principles or practices, financial statement disclosure, or auditing scope...

  8. Stewardship and Accountability: Valued Elements in Maximising Human Potential.

    ERIC Educational Resources Information Center

    Todd, Sally M.

    1998-01-01

    Explains the application of five principles of stewardship to the education of gifted children: (1) teachers/parents teach correct principles; (2) students set their own goals in harmony with these principles; (3) teachers serve students as a source of help; (4) students ask for and receive help when needed; and (5) students give an accounting of…

  9. How Many Principles for Public Health Ethics?

    PubMed Central

    Coughlin, Steven S.

    2009-01-01

    General moral (ethical) principles play a prominent role in certain methods of moral reasoning and ethical decision-making in bioethics and public health. Examples include the principles of respect for autonomy, beneficence, nonmaleficence, and justice. Some accounts of ethics in public health have pointed to additional principles related to social and environmental concerns, such as the precautionary principle and principles of solidarity or social cohesion. This article provides an overview of principle-based methods of moral reasoning as they apply to public health ethics including a summary of advantages and disadvantages of methods of moral reasoning that rely upon general principles of moral reasoning. Drawing upon the literature on public health ethics, examples are provided of additional principles, obligations, and rules that may be useful for analyzing complex ethical issues in public health. A framework is outlined that takes into consideration the interplay of ethical principles and rules at individual, community, national, and global levels. Concepts such as the precautionary principle and solidarity are shown to be useful to public health ethics to the extent that they can be shown to provide worthwhile guidance and information above and beyond principles of beneficence, nonmaleficence, and justice, and the clusters of rules and maxims that are linked to these moral principles. Future directions likely to be productive include further work on areas of public health ethics such as public trust, community empowerment, the rights of individuals who are targeted (or not targeted) by public health interventions, individual and community resilience and wellbeing, and further clarification of principles, obligations, and rules in public health disciplines such as environmental science, prevention and control of chronic and infectious diseases, genomics, and global health. PMID:20072707

  10. The precautionary principle: is it safe.

    PubMed

    Gignon, Maxime; Ganry, Olivier; Jardé, Olivier; Manaouil, Cécile

    2013-06-01

    The precautionary principle is generally acknowledged to be a powerful tool for protecting health but it was originally invoked by policy makers for dealing with environmental issues. In the 1990s, the principle was incorporated into many legislative and regulatory texts in international law. One can consider that the precautionary principle has turned into "precautionism" necessary to prove to the people, taking account of risk in decisions. There is now a risk that these abuses will deprive the principle of its meaning and value. When pushed to its limits, the precautionary principle can even be dangerous when applied to the healthcare field. This is why a critical analysis of the principle is necessary. Through the literature, it sometimes seems to deviate somehow from the essence of the precautionary principle as it is commonly used in relation to health. We believe that educational work is necessary to familiarize professionals, policy makers and public opinion of the precautionary principle and avoid confusion. We propose a critical analysis of the use and misuse of the precautionary principle. PMID:23984492

  11. Chemical Principls Exemplified

    ERIC Educational Resources Information Center

    Plumb, Robert C.

    1973-01-01

    Two topics are discussed: (1) Stomach Upset Caused by Aspirin, illustrating principles of acid-base equilibrium and solubility; (2) Physical Chemistry of the Drinking Duck, illustrating principles of phase equilibria and thermodynamics. (DF)

  12. Principles of project management

    NASA Technical Reports Server (NTRS)

    1982-01-01

    The basic principles of project management as practiced by NASA management personnel are presented. These principles are given as ground rules and guidelines to be used in the performance of research, development, construction or operational assignments.

  13. Principles of Modern Soccer.

    ERIC Educational Resources Information Center

    Beim, George

    This book is written to give a better understanding of the principles of modern soccer to coaches and players. In nine chapters the following elements of the game are covered: (1) the development of systems; (2) the principles of attack; (3) the principles of defense; (4) training games; (5) strategies employed in restarts; (6) physical fitness…

  14. Chemical Principles Exemplified

    ERIC Educational Resources Information Center

    Plumb, Robert C.

    1970-01-01

    This is the first of a new series of brief ancedotes about materials and phenomena which exemplify chemical principles. Examples include (1) the sea-lab experiment illustrating principles of the kinetic theory of gases, (2) snow-making machines illustrating principles of thermodynamics in gas expansions and phase changes, and (3) sunglasses that…

  15. Accounting Considerations in Public Sector Risk Management Pools.

    ERIC Educational Resources Information Center

    Commons, Harriet V.

    1987-01-01

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

  16. 48 CFR 31.002 - Availability of accounting guide.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and...

  17. 48 CFR 31.002 - Availability of accounting guide.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and...

  18. 48 CFR 31.002 - Availability of accounting guide.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and...

  19. 48 CFR 31.002 - Availability of accounting guide.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and...

  20. Driving Toward Guiding Principles

    PubMed Central

    Buckovich, Suzy A.; Rippen, Helga E.; Rozen, Michael J.

    1999-01-01

    As health care moves from paper to electronic data collection, providing easier access and dissemination of health information, the development of guiding privacy, confidentiality, and security principles is necessary to help balance the protection of patients' privacy interests against appropriate information access. A comparative review and analysis was done, based on a compilation of privacy, confidentiality, and security principles from many sources. Principles derived from ten identified sources were compared with each of the compiled principles to assess support level, uniformity, and inconsistencies. Of 28 compiled principles, 23 were supported by at least 50 percent of the sources. Technology could address at least 12 of the principles. Notable consistencies among the principles could provide a basis for consensus for further legislative and organizational work. It is imperative that all participants in our health care system work actively toward a viable resolution of this information privacy debate. PMID:10094065

  1. Ethics committees, principles and consequences.

    PubMed

    Häyry, M

    1998-04-01

    When ethics committees evaluate the research proposals submitted to them by biomedical scientists, they can seek guidance from laws and regulations, their own beliefs, values and experiences, and from the theories of philosophers. The starting point of this paper is that philosophers can only be helpful to the members of ethics committees if they take into account in their models both the basic moral intuitions that most of us share and the consequences of people's choices. A moral view which can be labelled as a consequentialist interpretation of mid-level principlism is developed, defended and applied to some real-life and hypothetical research proposals. PMID:9602993

  2. Accounting Manual for Educational Service Districts in the State of Washington

    ERIC Educational Resources Information Center

    Lunghofer, Daniel S.

    2010-01-01

    This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

  3. 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…

  4. 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…

  5. 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…

  6. 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…

  7. 10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... to apply the Government cost principles in 48 CFR part 31 to for-profit participants that currently... Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing...

  8. Guiding Principles for Evaluators.

    ERIC Educational Resources Information Center

    Shadish, William R., Ed.; And Others

    1995-01-01

    The 12 articles (including an index) of this theme issue are devoted to documenting and critiquing the American Evaluation Association's "Guiding Principles for Evaluators," a code of ethics and standards. The development of these principles is traced, and their strengths and weaknesses are analyzed at general and specific levels. (SLD)

  9. Assessment Principles and Tools

    PubMed Central

    Golnik, Karl C.

    2014-01-01

    The goal of ophthalmology residency training is to produce competent ophthalmologists. Competence can only be determined by appropriately assessing resident performance. There are accepted guiding principles that should be applied to competence assessment methods. These principles are enumerated herein and ophthalmology-specific assessment tools that are available are described. PMID:24791100

  10. Principled Grammar Teaching

    ERIC Educational Resources Information Center

    Batstone, Rob; Ellis, Rod

    2009-01-01

    A key aspect of the acquisition of grammar for second language learners involves learning how to make appropriate connections between grammatical forms and the meanings which they typically signal. We argue that learning form/function mappings involves three interrelated principles. The first is the Given-to-New Principle, where existing world…

  11. Hamilton's Principle for Beginners

    ERIC Educational Resources Information Center

    Brun, J. L.

    2007-01-01

    I find that students have difficulty with Hamilton's principle, at least the first time they come into contact with it, and therefore it is worth designing some examples to help students grasp its complex meaning. This paper supplies the simplest example to consolidate the learning of the quoted principle: that of a free particle moving along a…

  12. The genetic difference principle.

    PubMed

    Farrelly, Colin

    2004-01-01

    In the newly emerging debates about genetics and justice three distinct principles have begun to emerge concerning what the distributive aim of genetic interventions should be. These principles are: genetic equality, a genetic decent minimum, and the genetic difference principle. In this paper, I examine the rationale of each of these principles and argue that genetic equality and a genetic decent minimum are ill-equipped to tackle what I call the currency problem and the problem of weight. The genetic difference principle is the most promising of the three principles and I develop this principle so that it takes seriously the concerns of just health care and distributive justice in general. Given the strains on public funds for other important social programmes, the costs of pursuing genetic interventions and the nature of genetic interventions, I conclude that a more lax interpretation of the genetic difference principle is appropriate. This interpretation stipulates that genetic inequalities should be arranged so that they are to the greatest reasonable benefit of the least advantaged. Such a proposal is consistent with prioritarianism and provides some practical guidance for non-ideal societies--that is, societies that do not have the endless amount of resources needed to satisfy every requirement of justice. PMID:15186680

  13. The Principles of Leadership.

    ERIC Educational Resources Information Center

    Burns, Gerald P.

    The primary but not exclusive concern in this monograph is the principles and qualities of dynamic leaders of people rather than of ideas or cultural and artistic pursuits. Theories of leadership in the past, present, and future are discussed, as are the principles, rewards, exercise, and philosophy of leadership. A bibliography is included. (MSE)

  14. Government Information Policy Principles.

    ERIC Educational Resources Information Center

    Hernon, Peter

    1991-01-01

    Analyzes the utility of policy principles advanced by professional associations for public access to government information. The National Commission on Libraries and Information Science (NCLIS), the Information Industry Association (IIA), and the Office of Technology Assessment (OTA) urge the adoption of principles for the dissemination of public…

  15. Advantages of fund accounting in 'nonprofits'.

    PubMed

    Herzlinger, R E; Sherman, H D

    1980-01-01

    Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject. PMID:10318498

  16. Application of environmental accounting to pollution prevention

    SciTech Connect

    Del Mar, R.A.

    1997-08-19

    Environmental accounting represents a major paradigm shift in the way most companies account for costs and benefits. However, it is a change that must be made if pollution prevention is to become institutionalized into the corporate and government mainstream. Pollution prevention investments must be justified on an economic basis; without environmental accounting tools, pollution prevention investments cannot show their true profitability. This is because traditional accounting methods only track billable costs, thus ignoring some of the major benefits of pollution prevention investments, which are indirect savings resulting from a lessening of a company`s regulatory compliance burden and present and future liabilities. This paper discusses how to apply environmental accounting principles to pollution prevention assessments to improve the outcome of profitability analyses.

  17. Dynamic sealing principles

    NASA Technical Reports Server (NTRS)

    Zuk, J.

    1976-01-01

    The fundamental principles governing dynamic sealing operation are discussed. Different seals are described in terms of these principles. Despite the large variety of detailed construction, there appear to be some basic principles, or combinations of basic principles, by which all seals function, these are presented and discussed. Theoretical and practical considerations in the application of these principles are discussed. Advantages, disadvantages, limitations, and application examples of various conventional and special seals are presented. Fundamental equations governing liquid and gas flows in thin film seals, which enable leakage calculations to be made, are also presented. Concept of flow functions, application of Reynolds lubrication equation, and nonlubrication equation flow, friction and wear; and seal lubrication regimes are explained.

  18. Principlism and communitarianism.

    PubMed

    Callahan, D

    2003-10-01

    The decline in the interest in ethical theory is first outlined, as a background to the author's discussion of principlism. The author's own stance, that of a communitarian philosopher, is then described, before the subject of principlism itself is addressed. Two problems stand in the way of the author's embracing principlism: its individualistic bias and its capacity to block substantive ethical inquiry. The more serious problem the author finds to be its blocking function. Discussing the four scenarios the author finds that the utility of principlism is shown in the two scenarios about Jehovah's Witnesses but that when it comes to selling kidneys for transplantation and germline enhancement, principlism is of little help. PMID:14519838

  19. 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)

  20. 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.

  1. Managerial Accounting. Study Guide.

    ERIC Educational Resources Information Center

    Plachta, Leonard E.

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

  2. 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…

  3. 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,…

  4. 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,…

  5. 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…

  6. 75 FR 9493 - Commission Statement in Support of Convergence and Global Accounting Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ...., Integrated Disclosure System for Foreign Private Issuers, Release No. 33-6360 (November 20, 1981) [46 FR...-6807 (November 14, 1988) [53 FR 46963 (November 21, 1988)]. \\5\\ Id. In a 1997 report to Congress, the... Financial Reporting Standards without Reconciliation to U.S. GAAP, Release No. 33-8818 (July 2, 2007) [72...

  7. Archimedes' Principle in Action

    ERIC Educational Resources Information Center

    Kires, Marian

    2007-01-01

    The conceptual understanding of Archimedes' principle can be verified in experimental procedures which determine mass and density using a floating object. This is demonstrated by simple experiments using graduated beakers. (Contains 5 figures.)

  8. Chemical Principles Exemplified

    ERIC Educational Resources Information Center

    Plumb, Robert C.

    1972-01-01

    Collection of two short descriptions of chemical principles seen in life situations: the autocatalytic reaction seen in the bombardier beetle, and molecular potential energy used for quick roasting of beef. Brief reference is also made to methanol lighters. (PS)

  9. Global ethics and principlism.

    PubMed

    Gordon, John-Stewart

    2011-09-01

    This article examines the special relation between common morality and particular moralities in the four-principles approach and its use for global ethics. It is argued that the special dialectical relation between common morality and particular moralities is the key to bridging the gap between ethical universalism and relativism. The four-principles approach is a good model for a global bioethics by virtue of its ability to mediate successfully between universal demands and cultural diversity. The principle of autonomy (i.e., the idea of individual informed consent), however, does need to be revised so as to make it compatible with alternatives such as family- or community-informed consent. The upshot is that the contribution of the four-principles approach to global ethics lies in the so-called dialectical process and its power to deal with cross-cultural issues against the background of universal demands by joining them together. PMID:22073817

  10. Principles of Tendon Transfer.

    PubMed

    Wilbur, Danielle; Hammert, Warren C

    2016-08-01

    Tendon transfers provide a substitute, either temporary or permanent, when function is lost due to neurologic injury in stroke, cerebral palsy or central nervous system lesions, peripheral nerve injuries, or injuries to the musculotendinous unit itself. This article reviews the basic principles of tendon transfer, which are important when planning surgery and essential for an optimal outcome. In addition, concepts for coapting the tendons during surgery and general principles to be followed during the rehabilitation process are discussed. PMID:27387072

  11. 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

  12. General principles of antimicrobial therapy.

    PubMed

    Leekha, Surbhi; Terrell, Christine L; Edson, Randall S

    2011-02-01

    Antimicrobial agents are some of the most widely, and often injudiciously, used therapeutic drugs worldwide. Important considerations when prescribing antimicrobial therapy include obtaining an accurate diagnosis of infection; understanding the difference between empiric and definitive therapy; identifying opportunities to switch to narrow-spectrum, cost-effective oral agents for the shortest duration necessary; understanding drug characteristics that are peculiar to antimicrobial agents (such as pharmacodynamics and efficacy at the site of infection); accounting for host characteristics that influence antimicrobial activity; and in turn, recognizing the adverse effects of antimicrobial agents on the host. It is also important to understand the importance of antimicrobial stewardship, to know when to consult infectious disease specialists for guidance, and to be able to identify situations when antimicrobial therapy is not needed. By following these general principles, all practicing physicians should be able to use antimicrobial agents in a responsible manner that benefits both the individual patient and the community. PMID:21282489

  13. Principles of military communication systems

    NASA Astrophysics Data System (ADS)

    Torrieri, D. J.

    This book is devoted to an analytical study of those aspects of communication theory which have special relevance to military systems. The book is intended for graduate students and practicing engineers with a background in communication theory. Aspects of communication warfare are considered, taking into account power and propagation, analog communications, digital communications, and pulsed jamming. Pseudonoise spread-spectrum systems are examined, giving attention to principles, pseudonoise sequences, the concealment of pseudonoise waveforms, error probabilities in presence of interference, jamming, code synchronization, pseudonoise networks, and burst-communication systems. Frequency hopping is discussed along with interception, adaptive antenna systems, and cryptographic digital communications. Topics reviewed in an appendix are related to derivations of conditional bit error probabilities for frequency-shift keying, and the noncentral chi-squared distribution.

  14. The traveltime holographic principle

    NASA Astrophysics Data System (ADS)

    Huang, Yunsong; Schuster, Gerard T.

    2015-01-01

    Fermat's interferometric principle is used to compute interior transmission traveltimes τpq from exterior transmission traveltimes τsp and τsq. Here, the exterior traveltimes are computed for sources s on a boundary B that encloses a volume V of interior points p and q. Once the exterior traveltimes are computed, no further ray tracing is needed to calculate the interior times τpq. Therefore this interferometric approach can be more efficient than explicitly computing interior traveltimes τpq by ray tracing. Moreover, the memory requirement of the traveltimes is reduced by one dimension, because the boundary B is of one fewer dimension than the volume V. An application of this approach is demonstrated with interbed multiple (IM) elimination. Here, the IMs in the observed data are predicted from the migration image and are subsequently removed by adaptive subtraction. This prediction is enabled by the knowledge of interior transmission traveltimes τpq computed according to Fermat's interferometric principle. We denote this principle as the `traveltime holographic principle', by analogy with the holographic principle in cosmology where information in a volume is encoded on the region's boundary.

  15. Applying the four principles.

    PubMed

    Macklin, R

    2003-10-01

    Gillon is correct that the four principles provide a sound and useful way of analysing moral dilemmas. As he observes, the approach using these principles does not provide a unique solution to dilemmas. This can be illustrated by alternatives to Gillon's own analysis of the four case scenarios. In the first scenario, a different set of factual assumptions could yield a different conclusion about what is required by the principle of beneficence. In the second scenario, although Gillon's conclusion is correct, what is open to question is his claim that what society regards as the child's best interest determines what really is in the child's best interest. The third scenario shows how it may be reasonable for the principle of beneficence to take precedence over autonomy in certain circumstances, yet like the first scenario, the ethical conclusion relies on a set of empirical assumptions and predictions of what is likely to occur. The fourth scenario illustrates how one can draw different conclusions based on the importance given to the precautionary principle. PMID:14519836

  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. 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…

  20. 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…

  1. 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…

  2. 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)

  3. 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…

  4. 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…

  5. 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…

  6. 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

  7. 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…

  8. Spaceborne receivers: Basic principles

    NASA Technical Reports Server (NTRS)

    Stacey, J. M.

    1984-01-01

    The underlying principles of operation of microwave receivers for space observations of planetary surfaces were examined. The design philosophy of the receiver as it is applied to operate functionally as an efficient receiving system, the principle of operation of the key components of the receiver, and the important differences among receiver types are explained. The operating performance and the sensitivity expectations for both the modulated and total power receiver configurations are outlined. The expressions are derived from first principles and are developed through the important intermediate stages to form practicle and easily applied equations. The transfer of thermodynamic energy from point to point within the receiver is illustrated. The language of microwave receivers is applied statistics.

  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. 25 CFR 542.19 - What are the minimum internal control standards for accounting?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounting? 542.19 Section 542.19 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN... accounting? (a) Each gaming operation shall prepare accurate, complete, legible, and permanent records of all... accounting records according to Generally Accepted Accounting Principles on a double-entry system...

  12. 25 CFR 542.19 - What are the minimum internal control standards for accounting?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounting? 542.19 Section 542.19 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN... accounting? (a) Each gaming operation shall prepare accurate, complete, legible, and permanent records of all... accounting records according to Generally Accepted Accounting Principles on a double-entry system...

  13. A user-friendly approach to cost accounting in laboratory animal facilities.

    PubMed

    Baker, David G

    2011-09-01

    Cost accounting is an essential management activity for laboratory animal facility management. In this report, the author describes basic principles of cost accounting and outlines steps for carrying out cost accounting in laboratory animal facilities. Methods of post hoc cost accounting analysis for maximizing the efficiency of facility operations are also described. PMID:21857645

  14. 12 CFR 621.5 - Accounting for the allowance for loan losses and chargeoffs.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for the allowance for loan losses... ACCOUNTING AND REPORTING REQUIREMENTS General Rules § 621.5 Accounting for the allowance for loan losses and... according to generally accepted accounting principles. (b) Develop, adopt, and consistently apply...

  15. Teaching/learning principles

    NASA Technical Reports Server (NTRS)

    Hankins, D. B.; Wake, W. H.

    1981-01-01

    The potential remote sensing user community is enormous, and the teaching and training tasks are even larger; however, some underlying principles may be synthesized and applied at all levels from elementary school children to sophisticated and knowledgeable adults. The basic rules applying to each of the six major elements of any training course and the underlying principle involved in each rule are summarized. The six identified major elements are: (1) field sites for problems and practice; (2) lectures and inside study; (3) learning materials and resources (the kit); (4) the field experience; (5) laboratory sessions; and (6) testing and evaluation.

  16. Itch Management: General Principles.

    PubMed

    Misery, Laurent

    2016-01-01

    Like pain, itch is a challenging condition that needs to be managed. Within this setting, the first principle of itch management is to get an appropriate diagnosis to perform an etiology-oriented therapy. In several cases it is not possible to treat the cause, the etiology is undetermined, there are several causes, or the etiological treatment is not effective enough to alleviate itch completely. This is also why there is need for symptomatic treatment. In all patients, psychological support and associated pragmatic measures might be helpful. General principles and guidelines are required, yet patient-centered individual care remains fundamental. PMID:27578069

  17. A Principles-Based Approach to Teaching International Financial Reporting Standards (IFRS)

    ERIC Educational Resources Information Center

    Persons, Obeua

    2014-01-01

    This article discusses the principles-based approach that emphasizes a "why" question by using the International Accounting Standards Board (IASB) "Conceptual Framework for Financial Reporting" to question and understand the basis for specific differences between IFRS and U.S. generally accepted accounting principles (U.S.…

  18. The Idiom Principle Revisited

    ERIC Educational Resources Information Center

    Siyanova-Chanturia, Anna; Martinez, Ron

    2015-01-01

    John Sinclair's Idiom Principle famously posited that most texts are largely composed of multi-word expressions that "constitute single choices" in the mental lexicon. At the time that assertion was made, little actual psycholinguistic evidence existed in support of that holistic, "single choice," view of formulaic language. In…

  19. Reprographic Principles Made Easy.

    ERIC Educational Resources Information Center

    Young, J. B.

    Means for reproducing graphic materials are explained. There are several types of processes: those using light sensitive material, those using heat sensitive material, those using photo conductive materials (electrophotography), and duplicating processes using ink. For each of these, the principles behind them are explained, the necessary…

  20. PRINCIPLES OF WATER FILTRATION

    EPA Science Inventory

    This paper reviews principles involved in the processes commonly used to filter drinking water for public water systems. he most common approach is to chemically pretreat water and filter it through a deep (2-1/2 to 3 ft) bed of granuu1ar media (coal or sand or combinations of th...

  1. Extended Mach Principle.

    ERIC Educational Resources Information Center

    Rosen, Joe

    1981-01-01

    Discusses the meaning of symmetry of the laws of physics and symmetry of the universe and the connection between symmetries and asymmetries of the laws of physics and those of the universe. An explanation of Hamilton's principle is offered. The material is suitable for informal discussions with students. (Author/SK)

  2. Basic Comfort Heating Principles.

    ERIC Educational Resources Information Center

    Dempster, Chalmer T.

    The material in this beginning book for vocational students presents fundamental principles needed to understand the heating aspect of the sheet metal trade and supplies practical experience to the student so that he may become familiar with the process of determining heat loss for average structures. Six areas covered are: (1) Background…

  3. Matters of Principle.

    ERIC Educational Resources Information Center

    Martz, Carlton

    1999-01-01

    This issue of "Bill of Rights in Action" looks at individuals who have stood on principle against authority or popular opinion. The first article investigates John Adams and his defense of British soldiers at the Boston Massacre trials. The second article explores Archbishop Thomas Becket's fatal conflict with England's King Henry II. The final…

  4. Principles of Biomedical Ethics

    PubMed Central

    Athar, Shahid

    2012-01-01

    In this presentation, I will discuss the principles of biomedical and Islamic medical ethics and an interfaith perspective on end-of-life issues. I will also discuss three cases to exemplify some of the conflicts in ethical decision-making. PMID:23610498

  5. Fermat's Principle Revisited.

    ERIC Educational Resources Information Center

    Kamat, R. V.

    1991-01-01

    A principle is presented to show that, if the time of passage of light is expressible as a function of discrete variables, one may dispense with the more general method of the calculus of variations. The calculus of variations and the alternative are described. The phenomenon of mirage is discussed. (Author/KR)

  6. 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)

  7. 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

  8. Principles of Natural Photosynthesis.

    PubMed

    Krewald, Vera; Retegan, Marius; Pantazis, Dimitrios A

    2016-01-01

    Nature relies on a unique and intricate biochemical setup to achieve sunlight-driven water splitting. Combined experimental and computational efforts have produced significant insights into the structural and functional principles governing the operation of the water-oxidizing enzyme Photosystem II in general, and of the oxygen-evolving manganese-calcium cluster at its active site in particular. Here we review the most important aspects of biological water oxidation, emphasizing current knowledge on the organization of the enzyme, the geometric and electronic structure of the catalyst, and the role of calcium and chloride cofactors. The combination of recent experimental work on the identification of possible substrate sites with computational modeling have considerably limited the possible mechanistic pathways for the critical O-O bond formation step. Taken together, the key features and principles of natural photosynthesis may serve as inspiration for the design, development, and implementation of artificial systems. PMID:26099285

  9. Common Principles and Multiculturalism

    PubMed Central

    Zahedi, Farzaneh; Larijani, Bagher

    2009-01-01

    Judgment on rightness and wrongness of beliefs and behaviors is a main issue in bioethics. Over centuries, big philosophers and ethicists have been discussing the suitable tools to determine which act is morally sound and which one is not. Emerging the contemporary bioethics in the West has resulted in a misconception that absolute westernized principles would be appropriate tools for ethical decision making in different cultures. We will discuss this issue by introducing a clinical case. Considering various cultural beliefs around the world, though it is not logical to consider all of them ethically acceptable, we can gather on some general fundamental principles instead of going to the extremes of relativism and absolutism. Islamic teachings, according to the presented evidence in this paper, fall in with this idea. PMID:23908720

  10. Management Principles for Nonproliferation Organizations

    SciTech Connect

    Frazar, Sarah L.; Hund, Gretchen

    2012-03-06

    . They are expected to anticipate and react quickly to prevent a potential threat while staying accountable to their public stakeholders, many of whom remain unaware of the very threats the organization is trying to address. When budgets are flush, it is easy to believe that money will solve all problems; but during times of economic hardship, managers must rely on creative and cost-effective management approaches to implement their missions. Fortunately, managers of nonproliferation organizations can draw on a wealth of research on organizational design and culture to help them identify the management strategies most appropriate for them. Such research can help nonproliferation managers think about their own organizational structures and cultures and adapt accepted management principles to their unique organizational mission. This analytical process is not straight forward, as some managers may find themselves taking risks that others might not take, such as making ostensibly risky investments for the common good, or supporting creative thinking to help mission accomplishment. Some management principles that are relatively straightforward for other organizations may be difficult to envision and implement in a nonproliferation organization. Therefore, the goal of this study is to help nonproliferation managers identify management principles that can be implemented in a nonproliferation organization and, in the process, help maximize the value of the organization's products and effectiveness of its mission.

  11. A correspondence principle

    NASA Astrophysics Data System (ADS)

    Hughes, Barry D.; Ninham, Barry W.

    2016-02-01

    A single mathematical theme underpins disparate physical phenomena in classical, quantum and statistical mechanical contexts. This mathematical "correspondence principle", a kind of wave-particle duality with glorious realizations in classical and modern mathematical analysis, embodies fundamental geometrical and physical order, and yet in some sense sits on the edge of chaos. Illustrative cases discussed are drawn from classical and anomalous diffusion, quantum mechanics of single particles and ideal gases, quasicrystals and Casimir forces.

  12. Pauli Exclusion Principle

    NASA Astrophysics Data System (ADS)

    Murdin, P.

    2000-11-01

    A principle of quantum theory, devised in 1925 by Wolfgang Pauli (1900-58), which states that no two fermions may exist in the same quantum state. The quantum state of a particle is defined by a set of numbers that describe quantities such as energy, angular momentum and spin. Fermions are particles such as quarks, protons, neutrons and electrons, that have spin = ½ (in units of h/2π, where h is ...

  13. Computational principles of memory.

    PubMed

    Chaudhuri, Rishidev; Fiete, Ila

    2016-03-01

    The ability to store and later use information is essential for a variety of adaptive behaviors, including integration, learning, generalization, prediction and inference. In this Review, we survey theoretical principles that can allow the brain to construct persistent states for memory. We identify requirements that a memory system must satisfy and analyze existing models and hypothesized biological substrates in light of these requirements. We also highlight open questions, theoretical puzzles and problems shared with computer science and information theory. PMID:26906506

  14. Principles of nuclear geology

    SciTech Connect

    Aswathanarayana, U.

    1985-01-01

    This book treats the basic principles of nuclear physics and the mineralogy, geochemistry, distribution and ore deposits of uranium and thorium. The application of nuclear methodology in radiogenic heat and thermal regime of the earth, radiometric prospecting, isotopic age dating, stable isotopes and cosmic-ray produced isotopes is covered. Geological processes, such as metamorphic chronology, petrogenesis, groundwater movement, and sedimentation rate are focussed on.

  15. 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

  16. Heisenberg's observability principle

    NASA Astrophysics Data System (ADS)

    Wolff, Johanna

    2014-02-01

    Werner Heisenberg's 1925 paper 'Quantum-theoretical re-interpretation of kinematic and mechanical relations' marks the beginning of quantum mechanics. Heisenberg famously claims that the paper is based on the idea that the new quantum mechanics should be 'founded exclusively upon relationships between quantities which in principle are observable'. My paper is an attempt to understand this observability principle, and to see whether its employment is philosophically defensible. Against interpretations of 'observability' along empiricist or positivist lines I argue that such readings are philosophically unsatisfying. Moreover, a careful comparison of Heisenberg's reinterpretation of classical kinematics with Einstein's argument against absolute simultaneity reveals that the positivist reading does not fit with Heisenberg's strategy in the paper. Instead the appeal to observability should be understood as a specific criticism of the causal inefficacy of orbital electron motion in Bohr's atomic model. I conclude that the tacit philosophical principle behind Heisenberg's argument is not a positivistic connection between observability and meaning, but the idea that a theory should not contain causally idle wheels.

  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. 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.…

  2. 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…

  3. 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…

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. 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…

  9. 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.

  10. 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…

  11. 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…

  12. 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…

  13. 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…

  14. 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…

  15. 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.

  16. 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…

  17. 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…

  18. What is the outcome of applying principlism?

    PubMed

    Hine, Kristen

    2011-12-01

    The four principles approach to bioethics, an approach most associated with the work of Tom Beauchamp and James Childress, is supposed to provide a framework for reasoning through moral issues in medicine. One might wonder, if one were to guide one's thinking by the method suggested by principlism, will one identify and perform the objectively morally right action? Will one's decision making be justified, and consequently, will the action that flows from that decision itself be justified? In this paper, I show that principlism can, and has been, characterized in these two different ways. I also argue that when it is understood according to the first characterization, the view cannot be put into practice. However, when it is understood as an account of justification, there is reason to think that it is indeed action-guiding. Given the problems that confront the first version of the view, perhaps it is best to understand principlism, and biomedical ethical theories generally, not as action-guiding theories of right action, but rather, as procedures by which one's decisions and actions in medicine can achieve a reasonable degree of moral justification. PMID:21710224

  19. The Species Delimitation Uncertainty Principle

    PubMed Central

    Adams, Byron J.

    2001-01-01

    If, as Einstein said, "it is the theory which decides what we can observe," then "the species problem" could be solved by simply improving our theoretical definition of what a species is. However, because delimiting species entails predicting the historical fate of evolutionary lineages, species appear to behave according to the Heisenberg Uncertainty Principle, which states that the most philosophically satisfying definitions of species are the least operational, and as species concepts are modified to become more operational they tend to lose their philosophical integrity. Can species be delimited operationally without losing their philosophical rigor? To mitigate the contingent properties of species that tend to make them difficult for us to delimit, I advocate a set of operations that takes into account the prospective nature of delimiting species. Given the fundamental role of species in studies of evolution and biodiversity, I also suggest that species delimitation proceed within the context of explicit hypothesis testing, like other scientific endeavors. The real challenge is not so much the inherent fallibility of predicting the future but rather adequately sampling and interpreting the evidence available to us in the present. PMID:19265874

  20. Chemical Principles Exemplified

    ERIC Educational Resources Information Center

    Plumb, Robert C.

    1974-01-01

    Describes bonding properties that account for the difference in toxicity between hydrogen cyanide and carbon monoxide. Uses the concepts of intermolecular and intramolecular forces in explaining the operation of pressure sensitive adhesives. Gives a definition of a cubic crystal class. (GS)

  1. The missing link in Aboriginal care: resource accounting.

    PubMed

    Ashton, C W; Duffie-Ashton, Denise

    2008-01-01

    Resource accounting principles provide more effective planning for Aboriginal healthcare delivery through driving best management practices, efficacious techniques for long-term resource allocation, transparency of information and performance measurement. Major improvements to Aboriginal health in New Zealand and Australia were facilitated in the context of this public finance paradigm, rather than cash accounting systems that remain the current method for public departments in Canada. Multiple funding sources and fragmented delivery of Aboriginal healthcare can be remedied through similar adoption of such principles. PMID:18536535

  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. Principles of tendon transfers.

    PubMed

    Coulet, B

    2016-04-01

    Tendon transfers are carried out to restore functional deficits by rerouting the remaining intact muscles. Transfers are highly attractive in the context of hand surgery because of the possibility of restoring the patient's ability to grip. In palsy cases, tendon transfers are only used when a neurological procedure is contraindicated or has failed. The strategy used to restore function follows a common set of principles, no matter the nature of the deficit. The first step is to clearly distinguish between deficient muscles and muscles that could be transferred. Next, the type of palsy will dictate the scope of the program and the complexity of the gripping movements that can be restored. Based on this reasoning, a surgical strategy that matches the means (transferable muscles) with the objectives (functions to restore) will be established and clearly explained to the patient. Every paralyzed hand can be described using three parameters. 1) Deficient segments: wrist, thumb and long fingers; 2) mechanical performance of muscles groups being revived: high energy-wrist extension and finger flexion that require strong transfers with long excursion; low energy-wrist flexion and finger extension movements that are less demanding mechanically, because they can be accomplished through gravity alone in some cases; 3) condition of the two primary motors in the hand: extrinsics (flexors and extensors) and intrinsics (facilitator). No matter the type of palsy, the transfer surgery follows the same technical principles: exposure, release, fixation, tensioning and rehabilitation. By performing an in-depth analysis of each case and by following strict technical principles, tendon transfer surgery leads to reproducible results; this allows the surgeon to establish clear objectives for the patient preoperatively. PMID:27117119

  4. Using transformational learning principles to change behavior in the OR.

    PubMed

    McNaron, Mary E

    2009-05-01

    Achieving the goal of "best practice" in the perioperative field requires continuous education and reflection. Applying transformational learning principles can improve perioperative nursing practice by allowing staff members to reflect on their current practices, discover faulty assumptions, and revise them. Using a proactive approach, leaders can apply transformational learning principles on a case-by-case basis to build professional teams that are effective and efficient. Leaders who use transformational principles and act as role models can influence other staff members to be accountable for their own practice and self-development. If leaders are effective and inspirational, individual practice and even departmental or institutional cultures can be changed. PMID:19422943

  5. The principle of reciprocity.

    PubMed

    Hoult, D I

    2011-12-01

    The circumstances surrounding the realisation that NMR signal reception could be quantified in a simple fundamental manner using Lorentz's Principle of Reciprocity are described. The poor signal-to-noise ratio of the first European superconducting magnet is identified as a major motivating factor, together with the author's need to understand phenomena at a basic level. A summary is then given of the thought processes leading to the very simple pseudo-static formula that has been the basis of signal-to-noise calculations for over a generation. PMID:21889377

  6. Talus fractures: surgical principles.

    PubMed

    Rush, Shannon M; Jennings, Meagan; Hamilton, Graham A

    2009-01-01

    Surgical treatment of talus fractures can challenge even the most skilled foot and ankle surgeon. Complicated fracture patterns combined with joint dislocation of variable degrees require accurate assessment, sound understanding of principles of fracture care, and broad command of internal fixation techniques needed for successful surgical care. Elimination of unnecessary soft tissue dissection, a low threshold for surgical reduction, liberal use of malleolar osteotomy to expose body fracture, and detailed attention to fracture reduction and joint alignment are critical to the success of treatment. Even with the best surgical care complications are common and seem to correlate with injury severity and open injuries. PMID:19121756

  7. Nonequilibrium quantum Landauer principle.

    PubMed

    Goold, John; Paternostro, Mauro; Modi, Kavan

    2015-02-13

    Using the operational framework of completely positive, trace preserving operations and thermodynamic fluctuation relations, we derive a lower bound for the heat exchange in a Landauer erasure process on a quantum system. Our bound comes from a nonphenomenological derivation of the Landauer principle which holds for generic nonequilibrium dynamics. Furthermore, the bound depends on the nonunitality of dynamics, giving it a physical significance that differs from other derivations. We apply our framework to the model of a spin-1/2 system coupled to an interacting spin chain at finite temperature. PMID:25723198

  8. Principles of smile design

    PubMed Central

    Bhuvaneswaran, Mohan

    2010-01-01

    An organized and systematic approach is required to evaluate, diagnose and resolve esthetic problems predictably. It is of prime importance that the final result is not dependent only on the looks alone. Our ultimate goal as clinicians is to achieve pleasing composition in the smile by creating an arrangement of various esthetic elements. This article reviews the various principles that govern the art of smile designing. The literature search was done using PubMed search and Medline. This article will provide a basic knowledge to the reader to bring out a functional stable smile. PMID:21217950

  9. Academic Principles: A Brief Introduction

    ERIC Educational Resources Information Center

    Association of American Universities, 2013

    2013-01-01

    For many decades certain core principles have guided the conduct of teaching, research, and scholarship at American universities, as well as the ways in which these institutions are governed. There is ample evidence that these principles have strongly contributed to the quality of American universities. The principles have also made these…

  10. Archimedes' Principle in General Coordinates

    ERIC Educational Resources Information Center

    Ridgely, Charles T.

    2010-01-01

    Archimedes' principle is well known to state that a body submerged in a fluid is buoyed up by a force equal to the weight of the fluid displaced by the body. Herein, Archimedes' principle is derived from first principles by using conservation of the stress-energy-momentum tensor in general coordinates. The resulting expression for the force is…

  11. Principles of climate service development

    NASA Astrophysics Data System (ADS)

    Buontempo, Carlo; Liggins, Felicity; Newton, Paula

    2015-04-01

    In November 2014, a group of 30 international experts in climate service development gathered in Honiton, UK, to discuss and identify the key principles that should be considered when developing new climate services by all the actors involved. Through an interactive and dynamic workshop the attendees identified seven principles. This contribution summarises these principles.

  12. 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…

  13. Principles of Safety Pharmacology

    PubMed Central

    Pugsley, M K; Authier, S; Curtis, M J

    2008-01-01

    Safety Pharmacology is a rapidly developing discipline that uses the basic principles of pharmacology in a regulatory-driven process to generate data to inform risk/benefit assessment. The aim of Safety Pharmacology is to characterize the pharmacodynamic/pharmacokinetic (PK/PD) relationship of a drug's adverse effects using continuously evolving methodology. Unlike toxicology, Safety Pharmacology includes within its remit a regulatory requirement to predict the risk of rare lethal events. This gives Safety Pharmacology its unique character. The key issues for Safety Pharmacology are detection of an adverse effect liability, projection of the data into safety margin calculation and finally clinical safety monitoring. This article sets out to explain the drivers for Safety Pharmacology so that the wider pharmacology community is better placed to understand the discipline. It concludes with a summary of principles that may help inform future resolution of unmet needs (especially establishing model validation for accurate risk assessment). Subsequent articles in this issue of the journal address specific aspects of Safety Pharmacology to explore the issues of model choice, the burden of proof and to highlight areas of intensive activity (such as testing for drug-induced rare event liability, and the challenge of testing the safety of so-called biologics (antibodies, gene therapy and so on.). PMID:18604233

  14. Principles of immunology.

    PubMed

    Lentz, Ashley K; Feezor, Robert J

    2003-12-01

    The immune system, composed of innate and acquired immunity, allows an organism to fight off foreign pathogens. Healthy immunity accomplishes four essential principles: (1) ability to detect and fight off infection; (2) ability to recognize a host's own cells as "self," thereby protecting them from attack; (3) a memory from previous foreign infections; and (4) ability to limit the response after the pathogen has been removed. In an unaltered state, the intricate network of immunologic organs and cells creates an environment for proper host defense. Without adequate execution of immunologic mechanisms, a host is rendered defenseless against pathogens. Conversely, an unchecked immune response can be self-destructive. As a result of either of these untoward sequelae, immune dysfunction can elicit disease states in the host. The goal of this review is to elucidate the characteristics of a healthy immune system, focusing on the principles of immunity and the cells that participate in host protection. We also briefly discuss the clinical ramifications of immune dysfunction. PMID:16215081

  15. Fracture mechanics principles.

    PubMed

    Mecholsky, J J

    1995-03-01

    The principles of linear elastic fracture mechanics (LEFM) were developed in the 1950s by George Irwin (1957). This work was based on previous investigations of Griffith (1920) and Orowan (1944). Irwin (1957) demonstrated that a crack shape in a particular location with respect to the loading geometry had a stress intensity associated with it. He also demonstrated the equivalence between the stress intensity concept and the familiar Griffith criterion of failure. More importantly, he described the systematic and controlled evaluation of the toughness of a material. Toughness is defined as the resistance of a material to rapid crack propagation and can be characterized by one parameter, Kic. In contrast, the strength of a material is dependent on the size of the initiating crack present in that particular sample or component. The fracture toughness of a material is generally independent of the size of the initiating crack. The strength of any product is limited by the size of the cracks or defects during processing, production and handling. Thus, the application of fracture mechanics principles to dental biomaterials is invaluable in new material development, production control and failure analysis. This paper describes the most useful equations of fracture mechanics to be used in the failure analysis of dental biomaterials. PMID:8621030

  16. Revisiting Tversky's diagnosticity principle.

    PubMed

    Evers, Ellen R K; Lakens, Daniël

    2014-01-01

    Similarity is a fundamental concept in cognition. In 1977, Amos Tversky published a highly influential feature-based model of how people judge the similarity between objects. The model highlights the context-dependence of similarity judgments, and challenged geometric models of similarity. One of the context-dependent effects Tversky describes is the diagnosticity principle. The diagnosticity principle determines which features are used to cluster multiple objects into subgroups. Perceived similarity between items within clusters is expected to increase, while similarity between items in different clusters decreases. Here, we present two pre-registered replications of the studies on the diagnosticity effect reported in Tversky (1977). Additionally, one alternative mechanism that has been proposed to play a role in the original studies, an increase in the choice for distractor items (a substitution effect, see Medin et al., 1995), is examined. Our results replicate those found by Tversky (1977), revealing an average diagnosticity-effect of 4.75%. However, when we eliminate the possibility of substitution effects confounding the results, a meta-analysis of the data provides no indication of any remaining effect of diagnosticity. PMID:25161638

  17. Revisiting Tversky's diagnosticity principle

    PubMed Central

    Evers, Ellen R. K.; Lakens, Daniël

    2013-01-01

    Similarity is a fundamental concept in cognition. In 1977, Amos Tversky published a highly influential feature-based model of how people judge the similarity between objects. The model highlights the context-dependence of similarity judgments, and challenged geometric models of similarity. One of the context-dependent effects Tversky describes is the diagnosticity principle. The diagnosticity principle determines which features are used to cluster multiple objects into subgroups. Perceived similarity between items within clusters is expected to increase, while similarity between items in different clusters decreases. Here, we present two pre-registered replications of the studies on the diagnosticity effect reported in Tversky (1977). Additionally, one alternative mechanism that has been proposed to play a role in the original studies, an increase in the choice for distractor items (a substitution effect, see Medin et al., 1995), is examined. Our results replicate those found by Tversky (1977), revealing an average diagnosticity-effect of 4.75%. However, when we eliminate the possibility of substitution effects confounding the results, a meta-analysis of the data provides no indication of any remaining effect of diagnosticity. PMID:25161638

  18. Principles of Quantum Mechanics

    NASA Astrophysics Data System (ADS)

    Landé, Alfred

    2013-10-01

    Preface; Introduction: 1. Observation and interpretation; 2. Difficulties of the classical theories; 3. The purpose of quantum theory; Part I. Elementary Theory of Observation (Principle of Complementarity): 4. Refraction in inhomogeneous media (force fields); 5. Scattering of charged rays; 6. Refraction and reflection at a plane; 7. Absolute values of momentum and wave length; 8. Double ray of matter diffracting light waves; 9. Double ray of matter diffracting photons; 10. Microscopic observation of ρ (x) and σ (p); 11. Complementarity; 12. Mathematical relation between ρ (x) and σ (p) for free particles; 13. General relation between ρ (q) and σ (p); 14. Crystals; 15. Transition density and transition probability; 16. Resultant values of physical functions; matrix elements; 17. Pulsating density; 18. General relation between ρ (t) and σ (є); 19. Transition density; matrix elements; Part II. The Principle of Uncertainty: 20. Optical observation of density in matter packets; 21. Distribution of momenta in matter packets; 22. Mathematical relation between ρ and σ; 23. Causality; 24. Uncertainty; 25. Uncertainty due to optical observation; 26. Dissipation of matter packets; rays in Wilson Chamber; 27. Density maximum in time; 28. Uncertainty of energy and time; 29. Compton effect; 30. Bothe-Geiger and Compton-Simon experiments; 31. Doppler effect; Raman effect; 32. Elementary bundles of rays; 33. Jeans' number of degrees of freedom; 34. Uncertainty of electromagnetic field components; Part III. The Principle of Interference and Schrödinger's equation: 35. Physical functions; 36. Interference of probabilities for p and q; 37. General interference of probabilities; 38. Differential equations for Ψp (q) and Xq (p); 39. Differential equation for фβ (q); 40. The general probability amplitude Φβ' (Q); 41. Point transformations; 42. General theorem of interference; 43. Conjugate variables; 44. Schrödinger's equation for conservative systems; 45. Schr

  19. 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.

  20. 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

  1. 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…

  2. 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

  3. 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

  4. A Comparison of Value-Added, Ordinary Least Squares Regression, and the California STAR Accountability Indicators

    ERIC Educational Resources Information Center

    Black, Aime

    2012-01-01

    Student achievement to reward or sanction schools. These unadjusted accountability indicators do not account for differences in student or school characteristics that contribute to variations in assessment results. Since the "Coleman Report" (1966), a guiding principle in accountability design has been that educational outcomes data…

  5. An Assessment of the Effects of Teaching Methods on Academic Performance of Students in Accounting Courses

    ERIC Educational Resources Information Center

    Hosal-Akman, Nazli; Simga-Mugan, Can

    2010-01-01

    This study explores the effect of teaching methods on the academic performance of students in accounting courses. The study was carried out over two semesters at a well-known university in Turkey in principles of financial accounting and managerial accounting courses. Students enrolled in the courses were assigned to treatment and control groups.…

  6. Greenhouse gas accounting and waste management.

    PubMed

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

    2009-11-01

    Accounting of emissions of greenhouse gas (GHG) is a major focus within waste management. This paper analyses and compares the four main types of GHG accounting in waste management including their special features and approaches: the national accounting, with reference to the Intergovernmental Panel on Climate Change (IPCC), the corporate level, as part of the annual reporting on environmental issues and social responsibility, life-cycle assessment (LCA), as an environmental basis for assessing waste management systems and technologies, and finally, the carbon trading methodology, and more specifically, the clean development mechanism (CDM) methodology, introduced to support cost-effective reduction in GHG emissions. These types of GHG accounting, in principle, have a common starting point in technical data on GHG emissions from specific waste technologies and plants, but the limited availability of data and, moreover, the different scopes of the accounting lead to many ways of quantifying emissions and producing the accounts. The importance of transparency in GHG accounting is emphasised regarding waste type, waste composition, time period considered, GHGs included, global warming potential (GWP) assigned to the GHGs, counting of biogenic carbon dioxide, choice of system boundaries, interactions with the energy system, and generic emissions factors. In order to enhance transparency and consistency, a format called the upstream-operating-downstream framework (UOD) is proposed for reporting basic technology-related data regarding GHG issues including a clear distinction between direct emissions from waste management technologies, indirect upstream (use of energy and materials) and indirect downstream (production of energy, delivery of secondary materials) activities. PMID:19808731

  7. System level electrochemical principles

    NASA Technical Reports Server (NTRS)

    Thaller, L. H.

    1985-01-01

    The traditional electrochemical storage concepts are difficult to translate into high power, high voltage multikilowatt storage systems. The increased use of electronics, and the use of electrochemical couples that minimize the difficulties associated with the corrective measures to reduce the cell to cell capacity dispersion were adopted by battery technology. Actively cooled bipolar concepts are described which represent some attractive alternative system concepts. They are projected to have higher energy densities lower volumes than current concepts. They should be easier to scale from one capacity to another and have a closer cell to cell capacity balance. These newer storage system concepts are easier to manage since they are designed to be a fully integrated battery. These ideas are referred to as system level electrochemistry. The hydrogen-oxygen regenerative fuel cells (RFC) is probably the best example of the integrated use of these principles.

  8. Principles of Induction Accelerators

    NASA Astrophysics Data System (ADS)

    Briggs*, Richard J.

    The basic concepts involved in induction accelerators are introduced in this chapter. The objective is to provide a foundation for the more detailed coverage of key technology elements and specific applications in the following chapters. A wide variety of induction accelerators are discussed in the following chapters, from the high current linear electron accelerator configurations that have been the main focus of the original developments, to circular configurations like the ion synchrotrons that are the subject of more recent research. The main focus in the present chapter is on the induction module containing the magnetic core that plays the role of a transformer in coupling the pulsed power from the modulator to the charged particle beam. This is the essential common element in all these induction accelerators, and an understanding of the basic processes involved in its operation is the main objective of this chapter. (See [1] for a useful and complementary presentation of the basic principles in induction linacs.)

  9. Basic Principles in Oncology

    NASA Astrophysics Data System (ADS)

    Vogl, Thomas J.

    The evolving field of interventional oncology can only be considered as a small integrative part in the complex area of oncology. The new field of interventional oncology needs a standardization of the procedures, the terminology, and criteria to facilitate the effective communication of ideas and appropriate comparison between treatments and new integrative technology. In principle, ablative therapy is a part of locoregional oncological therapy and is defined either as chemical ablation using ethanol or acetic acid, or thermotherapies such as radiofrequency, laser, microwave, and cryoablation. All these new evolving therapies have to be exactly evaluated and an adequate terminology has to be used to define imaging findings and pathology. All the different technologies and evaluated therapies have to be compared, and the results have to be analyzed in order to improve the patient outcome.

  10. Kepler and Mach's Principle

    NASA Astrophysics Data System (ADS)

    Barbour, Julian

    The definitive ideas that led to the creation of general relativity crystallized in Einstein's thinking during 1912 while he was in Prague. At the centenary meeting held there to mark the breakthrough, I was asked to talk about earlier great work of relevance to dynamics done at Prague, above all by Kepler and Mach. The main topics covered in this chapter are: some little known but basic facts about the planetary motions; the conceptual framework and most important discoveries of Ptolemy and Copernicus; the complete change of concepts that Kepler introduced and their role in his discoveries; the significance of them in Newton's work; Mach's realization that Kepler's conceptual revolution needed further development to free Newton's conceptual world of the last vestiges of the purely geometrical Ptolemaic world view; and the precise formulation of Mach's principle required to place GR correctly in the line of conceptual and technical evolution that began with the ancient Greek astronomers.

  11. Neuronavigation. Principles. Surgical technique.

    PubMed

    Ivanov, Marcel; Ciurea, Alexandru Vlad

    2009-01-01

    Neuronavigation and stereotaxy are techniques designed to help neurosurgeons precisely localize different intracerebral pathological processes by using a set of preoperative images (CT, MRI, fMRI, PET, SPECT etc.). The development of computer assisted surgery was possible only after a significant technological progress, especially in the area of informatics and imagistics. The main indications of neuronavigation are represented by the targeting of small and deep intracerebral lesions and choosing the best way to treat them, in order to preserve the neurological function. Stereotaxis also allows lesioning or stimulation of basal ganglia for the treatment of movement disorders. These techniques can bring an important amount of confort both to the patient and to the neurosurgeon. Neuronavigation was introduced in Romania around 2003, in four neurosurgical centers. We present our five-years experience in neuronavigation and describe the main principles and surgical techniques. PMID:20108488

  12. Dynamical principles in neuroscience

    SciTech Connect

    Rabinovich, Mikhail I.; Varona, Pablo; Selverston, Allen I.; Abarbanel, Henry D. I.

    2006-10-15

    Dynamical modeling of neural systems and brain functions has a history of success over the last half century. This includes, for example, the explanation and prediction of some features of neural rhythmic behaviors. Many interesting dynamical models of learning and memory based on physiological experiments have been suggested over the last two decades. Dynamical models even of consciousness now exist. Usually these models and results are based on traditional approaches and paradigms of nonlinear dynamics including dynamical chaos. Neural systems are, however, an unusual subject for nonlinear dynamics for several reasons: (i) Even the simplest neural network, with only a few neurons and synaptic connections, has an enormous number of variables and control parameters. These make neural systems adaptive and flexible, and are critical to their biological function. (ii) In contrast to traditional physical systems described by well-known basic principles, first principles governing the dynamics of neural systems are unknown. (iii) Many different neural systems exhibit similar dynamics despite having different architectures and different levels of complexity. (iv) The network architecture and connection strengths are usually not known in detail and therefore the dynamical analysis must, in some sense, be probabilistic. (v) Since nervous systems are able to organize behavior based on sensory inputs, the dynamical modeling of these systems has to explain the transformation of temporal information into combinatorial or combinatorial-temporal codes, and vice versa, for memory and recognition. In this review these problems are discussed in the context of addressing the stimulating questions: What can neuroscience learn from nonlinear dynamics, and what can nonlinear dynamics learn from neuroscience?.

  13. Fault Management Guiding Principles

    NASA Technical Reports Server (NTRS)

    Newhouse, Marilyn E.; Friberg, Kenneth H.; Fesq, Lorraine; Barley, Bryan

    2011-01-01

    Regardless of the mission type: deep space or low Earth orbit, robotic or human spaceflight, Fault Management (FM) is a critical aspect of NASA space missions. As the complexity of space missions grows, the complexity of supporting FM systems increase in turn. Data on recent NASA missions show that development of FM capabilities is a common driver for significant cost overruns late in the project development cycle. Efforts to understand the drivers behind these cost overruns, spearheaded by NASA's Science Mission Directorate (SMD), indicate that they are primarily caused by the growing complexity of FM systems and the lack of maturity of FM as an engineering discipline. NASA can and does develop FM systems that effectively protect mission functionality and assets. The cost growth results from a lack of FM planning and emphasis by project management, as well the maturity of FM as an engineering discipline, which lags behind the maturity of other engineering disciplines. As a step towards controlling the cost growth associated with FM development, SMD has commissioned a multi-institution team to develop a practitioner's handbook representing best practices for the end-to-end processes involved in engineering FM systems. While currently concentrating primarily on FM for science missions, the expectation is that this handbook will grow into a NASA-wide handbook, serving as a companion to the NASA Systems Engineering Handbook. This paper presents a snapshot of the principles that have been identified to guide FM development from cradle to grave. The principles range from considerations for integrating FM into the project and SE organizational structure, the relationship between FM designs and mission risk, and the use of the various tools of FM (e.g., redundancy) to meet the FM goal of protecting mission functionality and assets.

  14. Debriefing and accountability in deceptive research.

    PubMed

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

    2008-09-01

    Debriefing is a standard ethical requirement for human research involving the use of deception. Little systematic attention, however, has been devoted to explaining the ethical significance of debriefing and the specific ethical functions that it serves. In this article, we develop an account of debriefing as a tool of moral accountability for the prima facie wrong of deception. Specifically, we contend that debriefing should include a responsibility to promote transparency by explaining the deception and its rationale, to provide an apology to subjects for infringing the principle of respect for persons, and to offer subjects an opportunity to withdraw their data. We also present recommendations concerning the discussion of deception in scientific articles reporting the results of research using deception. PMID:18935922

  15. 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....

  16. 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....

  17. 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....

  18. 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....

  19. 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....

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

    ERIC Educational Resources Information Center

    Ramaswamy, Vinita

    2007-01-01

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

  1. 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…

  2. Principles for assessing disease management outcomes.

    PubMed

    Fitzner, Karen; Sidorov, Jaan; Fetterolf, Don; Wennberg, David; Eisenberg, Edward; Cousins, Michael; Hoffman, Joel; Haughton, John; Charlton, Warwick; Krause, David; Woolf, Allen; Mcdonough, Kenneth; Todd, Warren; Fox, Kathe; Plocher, David; Juster, Iver; Stiefel, Matt; Villagra, Victor; Duncan, Ian

    2004-01-01

    Disease management (DM) is rapidly becoming an important force in the late 20th and early 21st century as a strategy for managing the chronic illness of large populations. Given the increasing visibility of DM programs, the clinical, economic and financial impact of this support are vital to DM program accountability and its acceptance as a solution to the twin challenges of achieving affordable, quality health care. Measuring and reporting outcomes in DM is difficult. DM programs must adapt to local market conditions and customer desires, which in turn limits generalizability, and still account for the overlapping/interlocking/multifaceted nature of the interventions included in any DM program. The Disease Management Association of America convened a Steering Committee to suggest a preferred approach, not a mandated or standardized approach for DM program evaluation. This paper presents the Steering Committee's "Consensus Statement" and "Guiding Principles" for robust evaluation. PMID:15669579

  3. 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

  4. Performance and Accountability Report

    NASA Technical Reports Server (NTRS)

    2003-01-01

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

  5. Principles of Electromigration Techniques

    NASA Astrophysics Data System (ADS)

    Dziubakiewicz, Ewelina; Buszewski, Bogusław

    Electromigration techniques provide the separation of analyzed sample components owing to external voltage generating electrokinetic phenomena—electrophoresis and electroosmosis. Taking into account the relatively large number of parameters dealt with during electrophoretic analyses, it is essential to know their influence on the achieved separation of analytes. In this chapter the theoretical and practical aspects of a resolution optimization, as well as the effect of different separation parameters on the migration behavior are described. These, among others, include migration time, efficiency, selectivity, and resolution. The influence of electrods polarization, applied voltage, temperature, capillary, background electrolyte, and various additives on the separation is also discussed.

  6. Systems-based guiding principles for risk modeling, planning, assessment, management, and communication.

    PubMed

    Haimes, Yacov Y

    2012-09-01

    This article is grounded on the premise that the complex process of risk assessment, management, and communication, when applied to systems of systems, should be guided by universal systems-based principles. It is written from the perspective of systems engineering with the hope and expectation that the principles introduced here will be supplemented and complemented by principles from the perspectives of other disciplines. Indeed, there is no claim that the following 10 guiding principles constitute a complete set; rather, the intent is to initiate a discussion on this important subject that will incrementally lead us to a more complete set of guiding principles. The 10 principles are as follows: First Principle: Holism is the common denominator that bridges risk analysis and systems engineering. Second Principle: The process of risk modeling, assessment, management, and communication must be systemic and integrated. Third Principle: Models and state variables are central to quantitative risk analysis. Fourth Principle: Multiple models are required to represent the essence of the multiple perspectives of complex systems of systems. Fifth Principle: Meta-modeling and subsystems integration must be derived from the intrinsic states of the system of systems. Sixth Principle: Multiple conflicting and competing objectives are inherent in risk management. Seventh Principle: Risk analysis must account for epistemic and aleatory uncertainties. Eighth Principle: Risk analysis must account for risks of low probability with extreme consequences. Ninth Principle: The time frame is central to quantitative risk analysis. Tenth Principle: Risk analysis must be holistic, adaptive, incremental, and sustainable, and it must be supported with appropriate data collection, metrics with which to measure efficacious progress, and criteria on the basis of which to act. The relevance and efficacy of each guiding principle is demonstrated by applying it to the U.S. Federal Aviation

  7. 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.

  8. 50 CFR 600.125 - Budgeting, funding, and accounting.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Councils § 600.125 Budgeting, funding, and accounting. (a) Council grant activities are governed by 15 CFR... Education, Hospitals, and other Non-Profit and Commercial Organizations), 2 CFR part 230 (Cost Principles for Non-Profit Organizations), 15 CFR part 14 (Audit Requirements for Institutions of Higher...

  9. 50 CFR 600.125 - Budgeting, funding, and accounting.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Councils § 600.125 Budgeting, funding, and accounting. (a) Council grant activities are governed by 15 CFR... Education, Hospitals, and other Non-Profit and Commercial Organizations), 2 CFR part 230 (Cost Principles for Non-Profit Organizations), 15 CFR part 14 (Audit Requirements for Institutions of Higher...

  10. 50 CFR 600.125 - Budgeting, funding, and accounting.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Councils § 600.125 Budgeting, funding, and accounting. (a) Council grant activities are governed by 15 CFR... Education, Hospitals, and other Non-Profit and Commercial Organizations), 2 CFR part 230 (Cost Principles for Non-Profit Organizations), 15 CFR part 14 (Audit Requirements for Institutions of Higher...

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

    ERIC Educational Resources Information Center

    Army Finance School, Fort Benjamin Harrison, IN.

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

  12. Schools Feel Pressure of Efforts to Increase Fiscal Accountability

    ERIC Educational Resources Information Center

    Hoff, David J.

    2005-01-01

    With systems of accountability for student achievement now widely in place, state policymakers and others are applying the principle on another front by trying to hold schools more responsible for how they spend their money. Auditors in some states regularly calculate the percentages that districts spend on classroom resources compared with…

  13. 50 CFR 600.125 - Budgeting, funding, and accounting.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Councils § 600.125 Budgeting, funding, and accounting. (a) Council grant activities are governed by 15 CFR... Education, Hospitals, and other Non-Profit and Commercial Organizations), 2 CFR part 230 (Cost Principles for Non-Profit Organizations), 15 CFR part 14 (Audit Requirements for Institutions of Higher...

  14. Promoting Liberal Learning in a Capstone Accounting Course

    ERIC Educational Resources Information Center

    Ahlawat, Sunita; Miller, Gerald; Shahid, Abdus

    2012-01-01

    This paper describes our efforts to integrate liberal learning principles in a capstone course within the overwhelmingly career-focused discipline of accountancy. Our approach was based on the belief that business and liberal learning courses are complementary, rather than competitive, elements of a well-rounded education. The ability to deal with…

  15. Regression Analysis: Instructional Resource for Cost/Managerial Accounting

    ERIC Educational Resources Information Center

    Stout, David E.

    2015-01-01

    This paper describes a classroom-tested instructional resource, grounded in principles of active learning and a constructivism, that embraces two primary objectives: "demystify" for accounting students technical material from statistics regarding ordinary least-squares (OLS) regression analysis--material that students may find obscure or…

  16. The Impact of New Technology on the Accounting Curriculum.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    This paper analyzes ways in which the new, relatively cheap, user friendly technology and associated software is changing the way that accounting is being taught. Techniques that have been available, in principle, for years, are now widely available. The newer techniques stress decision making for planning, and, to a lesser extent, control, in…

  17. McCain Emphasizes School Choice, Accountability, but Lacks Specifics

    ERIC Educational Resources Information Center

    Hoff, David J.

    2008-01-01

    Buried deep within the campaign Web site of Senator John McCain, the Arizona Republican explains the principles that define his K-12 agenda: choice, accountability, and teacher quality. But his 25-year congressional record and statements in his current campaign do give a glimpse of what Senator McCain--better known for his views on defense and…

  18. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounting principles and that an audit of its fiscal operations is completed annually by an independent... and promotional activities are based upon its actual program and operations, are truthful and non... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL...

  19. 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…

  20. 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…

  1. 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)

  2. Dynamic elastic Cournot-Nash principle with memory term

    NASA Astrophysics Data System (ADS)

    Barbagallo, Annamaria

    2013-10-01

    In the paper we consider the dynamic elastic oligopolistic market equilibrium problem in presence of production excesses and show the equivalence between the generalized Cournot-Nash principle and a quasi-variational inequality. Moreover, we present existence and regularity results for equilibrium solutions. Finally, we introduce a long term memory in order to take into account the delay effects in the noncooperative market.

  3. 4 CFR 2.4 - Merit system principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... applicants for employment should receive fair and equitable treatment in all aspects of personnel management... information which the employee reasonably believes evidences: a violation of any law, rule or regulation; or... 4 Accounts 1 2010-01-01 2010-01-01 false Merit system principles. 2.4 Section 2.4...

  4. Relationships between Learning Styles and Academic Achievement and Brain Hemispheric Dominance and Academic Performance in Business and Accounting Courses.

    ERIC Educational Resources Information Center

    Carthey, Joseph H.

    A study determined if relationships exist between learning styles and academic achievement and brain hemispheric dominance and academic performance in the courses of principles of management, business law, intermediate accounting, and principles of economics. All second-year accounting students (64 students) at Northeast Iowa Community College…

  5. The Principle of General Tovariance

    NASA Astrophysics Data System (ADS)

    Heunen, C.; Landsman, N. P.; Spitters, B.

    2008-06-01

    We tentatively propose two guiding principles for the construction of theories of physics, which should be satisfied by a possible future theory of quantum gravity. These principles are inspired by those that led Einstein to his theory of general relativity, viz. his principle of general covariance and his equivalence principle, as well as by the two mysterious dogmas of Bohr's interpretation of quantum mechanics, i.e. his doctrine of classical concepts and his principle of complementarity. An appropriate mathematical language for combining these ideas is topos theory, a framework earlier proposed for physics by Isham and collaborators. Our principle of general tovariance states that any mathematical structure appearing in the laws of physics must be definable in an arbitrary topos (with natural numbers object) and must be preserved under so-called geometric morphisms. This principle identifies geometric logic as the mathematical language of physics and restricts the constructions and theorems to those valid in intuitionism: neither Aristotle's principle of the excluded third nor Zermelo's Axiom of Choice may be invoked. Subsequently, our equivalence principle states that any algebra of observables (initially defined in the topos Sets) is empirically equivalent to a commutative one in some other topos.

  6. Principles of alternative gerontology

    PubMed Central

    Bilinski, Tomasz; Bylak, Aneta; Zadrag-Tecza, Renata

    2016-01-01

    Surveys of taxonomic groups of animals have shown that contrary to the opinion of most gerontologists aging is not a genuine trait. The process of aging is not universal and its mechanisms have not been widely conserved among species. All life forms are subject to extrinsic and intrinsic destructive forces. Destructive effects of stochastic events are visible only when allowed by the specific life program of an organism. Effective life programs of immortality and high longevity eliminate the impact of unavoidable damage. Organisms that are capable of agametic reproduction are biologically immortal. Mortality of an organism is clearly associated with terminal specialisation in sexual reproduction. The longevity phenotype that is not accompanied by symptoms of senescence has been observed in those groups of animals that continue to increase their body size after reaching sexual maturity. This is the result of enormous regeneration abilities of both of the above-mentioned groups. Senescence is observed when: (i) an organism by principle switches off the expression of existing growth and regeneration programs, as in the case of imago formation in insect development; (ii) particular programs of growth and regeneration of progenitors are irreversibly lost, either partially or in their entirety, in mammals and birds. “We can't solve problems by using the same kind of thinking we used when we created them.” (Ascribed to Albert Einstein) PMID:27017907

  7. Principles of alternative gerontology.

    PubMed

    Bilinski, Tomasz; Bylak, Aneta; Zadrag-Tecza, Renata

    2016-04-01

    Surveys of taxonomic groups of animals have shown that contrary to the opinion of most gerontologists aging is not a genuine trait. The process of aging is not universal and its mechanisms have not been widely conserved among species. All life forms are subject to extrinsic and intrinsic destructive forces. Destructive effects of stochastic events are visible only when allowed by the specific life program of an organism. Effective life programs of immortality and high longevity eliminate the impact of unavoidable damage. Organisms that are capable of agametic reproduction are biologically immortal. Mortality of an organism is clearly associated with terminal specialisation in sexual reproduction. The longevity phenotype that is not accompanied by symptoms of senescence has been observed in those groups of animals that continue to increase their body size after reaching sexual maturity. This is the result of enormous regeneration abilities of both of the above-mentioned groups. Senescence is observed when: (i) an organism by principle switches off the expression of existing growth and regeneration programs, as in the case of imago formation in insect development; (ii) particular programs of growth and regeneration of progenitors are irreversibly lost, either partially or in their entirety, in mammals and birds. PMID:27017907

  8. Principles of Bioremediation Assessment

    NASA Astrophysics Data System (ADS)

    Madsen, E. L.

    2001-12-01

    Although microorganisms have successfully and spontaneously maintained the biosphere since its inception, industrialized societies now produce undesirable chemical compounds at rates that outpace naturally occurring microbial detoxification processes. This presentation provides an overview of both the complexities of contaminated sites and methodological limitations in environmental microbiology that impede the documentation of biodegradation processes in the field. An essential step toward attaining reliable bioremediation technologies is the development of criteria which prove that microorganisms in contaminated field sites are truly active in metabolizing contaminants of interest. These criteria, which rely upon genetic, biochemical, physiological, and ecological principles and apply to both in situ and ex situ bioremediation strategies include: (i) internal conservative tracers; (ii) added conservative tracers; (iii) added radioactive tracers; (iv) added isotopic tracers; (v) stable isotopic fractionation patterns; (vi) detection of intermediary metabolites; (vii) replicated field plots; (viii) microbial metabolic adaptation; (ix) molecular biological indicators; (x) gradients of coreactants and/or products; (xi) in situ rates of respiration; (xii) mass balances of contaminants, coreactants, and products; and (xiii) computer modeling that incorporates transport and reactive stoichiometries of electron donors and acceptors. The ideal goal is achieving a quantitative understanding of the geochemistry, hydrogeology, and physiology of complex real-world systems.

  9. Magnetism: Principles and Applications

    NASA Astrophysics Data System (ADS)

    Craik, Derek J.

    2003-09-01

    If you are studying physics, chemistry, materials science, electrical engineering, information technology or medicine, then you'll know that understanding magnetism is fundamental to success in your studies and here is the key to unlocking the mysteries of magnetism....... You can: obtain a simple overview of magnetism, including the roles of B and H, resonances and special techniques take full advantage of modern magnets with a wealth of expressions for fields and forces develop realistic general design programmes using isoparametric finite elements study the subtleties of the general theory of magnetic moments and their dynamics follow the development of outstanding materials appreciate how magnetism encompasses topics as diverse as rock magnetism, chemical reaction rates, biological compasses, medical therapies, superconductivity and levitation understand the basis and remarkable achievements of magnetic resonance imaging In his new book, Magnetism, Derek Craik throws light on the principles and applications of this fascinating subject. From formulae for calculating fields to quantum theory, the secrets of magnetism are exposed, ensuring that whether you are a chemist or engineer, physicist, medic or materials scientist Magnetism is the book for our course.

  10. Great Lakes Literacy Principles

    NASA Astrophysics Data System (ADS)

    Fortner, Rosanne W.; Manzo, Lyndsey

    2011-03-01

    Lakes Superior, Huron, Michigan, Ontario, and Erie together form North America's Great Lakes, a region that contains 20% of the world's fresh surface water and is home to roughly one quarter of the U.S. population (Figure 1). Supporting a $4 billion sport fishing industry, plus $16 billion annually in boating, 1.5 million U.S. jobs, and $62 billion in annual wages directly, the Great Lakes form the backbone of a regional economy that is vital to the United States as a whole (see http://www.miseagrant.umich.edu/downloads/economy/11-708-Great-Lakes-Jobs.pdf). Yet the grandeur and importance of this freshwater resource are little understood, not only by people in the rest of the country but also by many in the region itself. To help address this lack of knowledge, the Centers for Ocean Sciences Education Excellence (COSEE) Great Lakes, supported by the U.S. National Science Foundation and the National Oceanic and Atmospheric Administration, developed literacy principles for the Great Lakes to serve as a guide for education of students and the public. These “Great Lakes Literacy Principles” represent an understanding of the Great Lakes' influences on society and society's influences on the Great Lakes.

  11. Federally Sponsored Research at Educational Institutions: A Need for Improved Accountability. Report by the U.S. General Accounting Office.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    This report discusses federally sponsored research at educational institutions and suggests ways to improve accountability for these funds. The following suggestions are made for minimizing problems presented in this report: (1) development of more definitive cost principles for both the institutions and the Federal auditors to follow; (2) more…

  12. A Survey of Entry-Level Accounting Activities in Relation to the Accounting Curriculum at Tuskegee Institute. Curriculum Development.

    ERIC Educational Resources Information Center

    King, Jimmie, Jr.; Adams, Dennis T.

    Research was conducted to provide a base of information applicable to revising the existing accounting curriculum in the Department of Business at Tuskegee Institute. A survey questionnaire was designed and submitted to members of the Tuskegee Institute Business/Industry Cluster members who are principle employers of Tuskegee graduates. The…

  13. Automated attendance accounting system

    NASA Technical Reports Server (NTRS)

    Chapman, C. P. (Inventor)

    1973-01-01

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

  14. Physical Principles of Evolution

    NASA Astrophysics Data System (ADS)

    Schuster, Peter

    Theoretical biology is incomplete without a comprehensive theory of evolution, since evolution is at the core of biological thought. Evolution is visualized as a migration process in genotype or sequence space that is either an adaptive walk driven by some fitness gradient or a random walk in the absence of (sufficiently large) fitness differences. The Darwinian concept of natural selection consisting in the interplay of variation and selection is based on a dichotomy: All variations occur on genotypes whereas selection operates on phenotypes, and relations between genotypes and phenotypes, as encapsulated in a mapping from genotype space into phenotype space, are central to an understanding of evolution. Fitness is conceived as a function of the phenotype, represented by a second mapping from phenotype space into nonnegative real numbers. In the biology of organisms, genotype-phenotype maps are enormously complex and relevant information on them is exceedingly scarce. The situation is better in the case of viruses but so far only one example of a genotype-phenotype map, the mapping of RNA sequences into RNA secondary structures, has been investigated in sufficient detail. It provides direct information on RNA selection in vitro and test-tube evolution, and it is a basis for testing in silico evolution on a realistic fitness landscape. Most of the modeling efforts in theoretical and mathematical biology today are done by means of differential equations but stochastic effects are of undeniably great importance for evolution. Population sizes are much smaller than the numbers of genotypes constituting sequence space. Every mutant, after all, has to begin with a single copy. Evolution can be modeled by a chemical master equation, which (in principle) can be approximated by a stochastic differential equation. In addition, simulation tools are available that compute trajectories for master equations. The accessible population sizes in the range of 10^7le Nle 10

  15. Principles of ecosystem sustainability

    SciTech Connect

    Chapin, F.S. III; Torn, M.S.; Tateno, Masaki

    1996-12-01

    Many natural ecosystems are self-sustaining, maintaining an characteristic mosaic of vegetation types of hundreds to thousands of years. In this article we present a new framework for defining the conditions that sustain natural ecosystems and apply these principles to sustainability of managed ecosystems. A sustainable ecosystem is one that, over the normal cycle of disturbance events, maintains its characteristics diversity of major functional groups, productivity, and rates of biogeochemical cycling. These traits are determined by a set of four {open_quotes}interactive controls{close_quotes} (climate, soil resource supply, major functional groups of organisms, and disturbance regime) that both govern and respond to ecosystem processes. Ecosystems cannot be sustained unless the interactive controls oscillate within stable bounds. This occurs when negative feedbacks constrain changes in these controls. For example, negative feedbacks associated with food availability and predation often constrain changes in the population size of a species. Linkages among ecosystems in a landscape can contribute to sustainability by creating or extending the feedback network beyond a single patch. The sustainability of managed systems can be increased by maintaining interactive controls so that they form negative feedbacks within ecosystems and by using laws and regulations to create negative feedbacks between ecosystems and human activities, such as between ocean ecosystems and marine fisheries. Degraded ecosystems can be restored through practices that enhance positive feedbacks to bring the ecosystem to a state where the interactive controls are commensurate with desired ecosystem characteristics. The possible combinations of interactive controls that govern ecosystem traits are limited by the environment, constraining the extent to which ecosystems can be managed sustainably for human purposes. 111 refs., 3 figs., 2 tabs.

  16. 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...

  17. 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...

  18. Examining the suitability of the principle of subsidiarity for bioethics.

    PubMed

    Kotalik, Jaro

    2010-12-01

    The political and social principle of subsidiarity can be useful as a general principle of bioethics. The principle states that only those decisions and tasks that cannot be effectively decided upon or performed by a supported or subsidized lower level authority ought to be relegated to a more central or higher authority. The concept of subsidiarity has been embedded tacitly in Western political thought for two millennia, but it has been articulated expressly only in the twentieth century. The principle has unique strengths: it is the only principle that addresses the issue of locus of decision making; it is strongly linked to human dignity, democracy, and solidarity; and it can assist in reaching agreements on the common good. There are also potential drawbacks that need to be taken into account when developing rules and guidelines for the principle's application in bioethics. The principle is particularly helpful in public health ethics, but it is also of use in the ethics of personal care and human research ethics. PMID:21338030

  19. The Seven Cardinal Principles Revisited

    ERIC Educational Resources Information Center

    Shane, Harold G.

    1976-01-01

    The seven cardinal principles of education as stated in 1918--health, command of fundamental processes; worthy home membership, vocation; citizenship, use of leisure, and ethical character--were reassessed by panelists and the future development of each principle examined in the light of a changing world. (JD)

  20. Principles of Instructed Language Learning

    ERIC Educational Resources Information Center

    Ellis, Rod

    2005-01-01

    This article represents an attempt to draw together findings from a range of second language acquisition studies in order to formulate a set of general principles for language pedagogy. These principles address such issues as the nature of second language (L2) competence (as formulaic and rule-based knowledge), the contributions of both focus on…

  1. Multimedia Principle in Teaching Lessons

    ERIC Educational Resources Information Center

    Kari Jabbour, Khayrazad

    2012-01-01

    Multimedia learning principle occurs when we create mental representations from combining text and relevant graphics into lessons. This article discusses the learning advantages that result from adding multimedia learning principle into instructions; and how to select graphics that support learning. There is a balance that instructional designers…

  2. Children's Understanding of Conversational Principles.

    ERIC Educational Resources Information Center

    Conti, Daniel J.; Camras, Linda A.

    1984-01-01

    Investigates the development of awareness of conversational principles in preschool, first-, and third-grade children by presenting them with short stories ending with a verbal statement by a story character. Results suggest that children's understanding of conversational principles improves considerably between preschool and first grade.…

  3. Ideario Educativo (Principles of Education).

    ERIC Educational Resources Information Center

    Consejo Nacional Tecnico de la Educacion (Mexico).

    This document is an English-language abstract (approximately 1,500 words) which discusses an overall educational policy for Mexico based on Constitutional principles and those of humanism. The basic principles that should guide Mexican education as seen by the National Technical Council for Education are the following: (1) love of country; (2)…

  4. Principles of Play for Soccer

    ERIC Educational Resources Information Center

    Ouellette, John

    2004-01-01

    Soccer coaches must understand the principles of play if they want to succeed. The principles of play are the rules of action that support the basic objectives of soccer and the foundation of a soccer coaching strategy. They serve as a set of permanent criteria that coaches can use to evaluate the efforts of their team. In this article, the author…

  5. Meaty Principles for Environmental Educators.

    ERIC Educational Resources Information Center

    Rockcastle, V. N.

    1985-01-01

    Suggests that educated persons should be exposed to a body of conceptual knowledge which includes basic principles of the biological and physical sciences. Practical examples involving force, sound, light, waves, and density of water are cited. A lesson on animal tracks using principles of force and pressure is also described. (DH)

  6. 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...

  7. 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,...

  8. 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,...

  9. 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,...

  10. 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,...

  11. 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,...

  12. 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,...

  13. 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,...

  14. 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,...

  15. 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)

  16. Hamilton's principle in stochastic mechanics

    NASA Astrophysics Data System (ADS)

    Pavon, Michele

    1995-12-01

    In this paper we establish three variational principles that provide new foundations for Nelson's stochastic mechanics in the case of nonrelativistic particles without spin. The resulting variational picture is much richer and of a different nature with respect to the one previously considered in the literature. We first develop two stochastic variational principles whose Hamilton-Jacobi-like equations are precisely the two coupled partial differential equations that are obtained from the Schrödinger equation (Madelung equations). The two problems are zero-sum, noncooperative, stochastic differential games that are familiar in the control theory literature. They are solved here by means of a new, absolutely elementary method based on Lagrange functionals. For both games the saddle-point equilibrium solution is given by the Nelson's process and the optimal controls for the two competing players are precisely Nelson's current velocity v and osmotic velocity u, respectively. The first variational principle includes as special cases both the Guerra-Morato variational principle [Phys. Rev. D 27, 1774 (1983)] and Schrödinger original variational derivation of the time-independent equation. It also reduces to the classical least action principle when the intensity of the underlying noise tends to zero. It appears as a saddle-point action principle. In the second variational principle the action is simply the difference between the initial and final configurational entropy. It is therefore a saddle-point entropy production principle. From the variational principles it follows, in particular, that both v(x,t) and u(x,t) are gradients of appropriate principal functions. In the variational principles, the role of the background noise has the intuitive meaning of attempting to contrast the more classical mechanical features of the system by trying to maximize the action in the first principle and by trying to increase the entropy in the second. Combining the two variational

  17. Blurred lines: accountability and responsibility in post-earthquake Haiti.

    PubMed

    Arroyo, Diana Manilla

    2014-01-01

    Allegations that International Non-Governmental Organizations (INGOs) are not accountable to the populations they assist have followed several humanitarian operations, and the 2010 Haiti Earthquake was no exception. In response, initiatives such as the Humanitarian Accountability Partnership guided agencies' efforts to become more accountable. Results of mechanisms implemented by two INGOs showed that although conditions were created for people to raise concerns, the ability of Haitians to obtain a response from the agencies was limited. The research found that while in principle agencies have the best interests of affected populations as their aim, fragmentation and power asymmetries within the humanitarian sector create conditions wherein agencies define the limits of what they are responsible for and, consequently, what they can be held accountable for. This literature review shows that without agencies' recognition of the responsibility that comes with power, no initiatives will enhance a more coherent vision to improving their accountability. PMID:24968518

  18. 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.

  19. 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.

  20. Holding services to account

    PubMed Central

    Clegg, J

    2008-01-01

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

  1. Accounting for Cultural Preferences in the Design of Online Learning in the Arab World

    ERIC Educational Resources Information Center

    Hall, Andrea

    2010-01-01

    If cultural values affect the way that people learn, these should be accounted for in learning design. This article discusses innovative, pedagogically-sound design principles that were developed from theory and refined in an Arabic learning environment, in Oman. These principles are recommended for designing online learning that is culturally…

  2. An Inconvenient Principle

    NASA Astrophysics Data System (ADS)

    Bellac, Michel Le

    2014-11-01

    At the end of the XIXth century, physics was dominated by two main theories: classical (or Newtonian) mechanics and electromagnetism. To be entirely correct, we should add thermodynamics, which seemed to be grounded on different principles, but whose links with mechanics were progressively better understood thanks to the work of Maxwell and Boltzmann, among others. Classical mechanics, born with Galileo and Newton, claimed to explain the motion of lumps of matter under the action of forces. The paradigm for a lump of matter is a particle, or a corpuscle, which one can intuitively think of as a billiard ball of tiny dimensions, and which will be dubbed a micro-billiard ball in what follows. The second main component of XIXth century physics, electromagnetism, is a theory of the electric and magnetic fields and also of optics, thanks to the synthesis between electromagnetism and optics performed by Maxwell, who understood that light waves are nothing other than a particular case of electromagnetic waves. We had, on the one hand, a mechanical theory where matter exhibiting a discrete character (particles) was carried along well localized trajectories and, on the other hand, a wave theory describing continuous phenomena which did not involve transport of matter. The two theories addressed different domains, the only obvious link being the law giving the force on a charged particle submitted to an electromagnetic field, or Lorentz force. In 1905, Einstein put an end to this dichotomic wave/particle view and launched two revolutions of physics: special relativity and quantum physics. First, he showed that Newton's equations of motion must be modified when the particle velocities are not negligible with respect to that of light: this is the special relativity revolution, which introduces in mechanics a quantity characteristic of optics, the velocity of light. However, this is an aspect of the Einsteinian revolution which will not interest us directly, with the exception

  3. 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.

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. 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....

  9. 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....

  10. 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....

  11. 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....

  12. 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....

  13. 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…

  14. Nanotechnology: Principles and Applications

    NASA Astrophysics Data System (ADS)

    Logothetidis, S.

    Nanotechnology is one of the leading scientific fields today since it combines knowledge from the fields of Physics, Chemistry, Biology, Medicine, Informatics, and Engineering. It is an emerging technological field with great potential to lead in great breakthroughs that can be applied in real life. Novel nano- and biomaterials, and nanodevices are fabricated and controlled by nanotechnology tools and techniques, which investigate and tune the properties, responses, and functions of living and non-living matter, at sizes below 100 nm. The application and use of nanomaterials in electronic and mechanical devices, in optical and magnetic components, quantum computing, tissue engineering, and other biotechnologies, with smallest features, widths well below 100 nm, are the economically most important parts of the nanotechnology nowadays and presumably in the near future. The number of nanoproducts is rapidly growing since more and more nanoengineered materials are reaching the global market The continuous revolution in nanotechnology will result in the fabrication of nanomaterials with properties and functionalities which are going to have positive changes in the lives of our citizens, be it in health, environment, electronics or any other field. In the energy generation challenge where the conventional fuel resources cannot remain the dominant energy source, taking into account the increasing consumption demand and the CO2 emissions alternative renewable energy sources based on new technologies have to be promoted. Innovative solar cell technologies that utilize nanostructured materials and composite systems such as organic photovoltaics offer great technological potential due to their attractive properties such as the potential of large-scale and low-cost roll-to-roll manufacturing processes The advances in nanomaterials necessitate parallel progress of the nanometrology tools and techniques to characterize and manipulate nanostructures. Revolutionary new approaches

  15. Principles of VCSEL designing

    NASA Astrophysics Data System (ADS)

    Nakwaski, W.

    2008-03-01

    Comprehensive computer simulations are currently the most efficient and cheap methods in designing and optimisation of semiconductor device structures. Seemingly they should be as exact as possible, but in practice it is well known that the most exact approaches are also the most involved and the most time-consuming ones and need powerful computers. In some cases, cheaper somewhat simplified modelling simulations are sufficiently accurate. Therefore, an appropriate modelling approach should be chosen taking into account a compromise between our needs and our possibilities. Modelling of operation and designing of structures of vertical-cavity surface-emitting diode lasers (VCSELs) requires appropriate mathematical description of physical processes crucial for devices operation, i.e., various optical, electrical, thermal, recombination and sometimes also mechanical phenomena taking place within their volumes. Equally important are mutual interactions between above individual processes, usually strongly non-linear and creating a real network of various inter-relations. Chain is as strong as its weakest link. Analogously, model is as exact as its less exact part. Therefore it is useless to improve exactness of its more accurate parts and not to care about less exact ones. All model parts should exhibit similar accuracy. In any individual case, a reasonable compromise should be reached between high modelling fidelity and its practical convenience depending on a main modelling goal, importance and urgency of expected results, available equipment and also financial possibilities. In the present paper, some simplifications used in VCSEL modelling are discussed and their impact on exactness of VCSEL designing is analysed.

  16. Account planning: applying an advertising discipline to health communication and social marketing.

    PubMed

    Mackert, Michael

    2012-01-01

    As health marketers seek new models to design campaigns, the advertising discipline of account planning offers an approach that can improve campaign development. The underlying principle of account planning is to bring the consumer perspective to all phases of campaign development, primarily through qualitative formative research. Account planners design the overall communication strategy and contribute to creative development of individual executions. The creative brief, a primary tool of account planning, is especially useful in conceptualizing campaigns. This report discusses the history and approach of account planning, followed by an example of account planning in the design of a social marketing campaign. PMID:22905947

  17. 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...

  18. 12 CFR 561.2 - Account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  19. Principles of Pharmacotherapy: I. Pharmacodynamics

    PubMed Central

    Pallasch, Thomas J.

    1988-01-01

    This paper and the ensuing series present the principles guiding and affecting the ability of drugs to produce therapeutic benefit or untoward harm. The principles of pharmacodynamics and pharmacokinetics, the physiologic basis of adverse drug reactions and suitable antidotal therapy, and the biologic basis of drug allergy, drug-drug interactions, pharmacogenetics, teratology and hematologic reactions to chemicals are explored. These principles serve to guide those administering and using drugs to attain the maximum benefit and least attendant harm from their use. Such is the goal of rational therapeutics. PMID:3046440

  20. Ethical issues and accountability in pressure ulcer prevention.

    PubMed

    Welsh, Lynn

    2014-10-28

    Pressure ulcers represent a considerable cost, both in terms of healthcare spending and quality of life. They are increasingly viewed in terms of patient harm. For clinicians involved in pressure ulcer prevention, ethical issues surrounding accountability may arise from both policy and practice perspectives. It may be useful for clinicians to refer to ethical theories and principles to create frameworks when addressing ethical dilemmas. However, such theories and principles have been criticised for their simplicity and over-generalisation. Alternative theories, for example, virtue ethics and experiential learning, can provide more comprehensive guidance and promote a pluralistic approach to tackling ethical dilemmas. PMID:25335632

  1. Get Provoked: Applying Tilden's Principles.

    ERIC Educational Resources Information Center

    Shively, Carol A.

    1995-01-01

    This address given to the Division of Interpretation, Yellowstone National Park, Interpretive Training, June 1993, examines successes and failures in interpretive programs for adults and children in light of Tilden's principles. (LZ)

  2. Equivalence Principle and Gravitational Redshift

    SciTech Connect

    Hohensee, Michael A.; Chu, Steven; Mueller, Holger; Peters, Achim

    2011-04-15

    We investigate leading order deviations from general relativity that violate the Einstein equivalence principle in the gravitational standard model extension. We show that redshift experiments based on matter waves and clock comparisons are equivalent to one another. Consideration of torsion balance tests, along with matter-wave, microwave, optical, and Moessbauer clock tests, yields comprehensive limits on spin-independent Einstein equivalence principle-violating standard model extension terms at the 10{sup -6} level.

  3. Trade-based carbon sequestration accounting.

    PubMed

    King, Dennis M

    2004-04-01

    This article describes and illustrates an accounting method to assess and compare "early" carbon sequestration investments and trades on the basis of the number of standardized CO2 emission offset credits they will provide. The "gold standard" for such credits is assumed to be a relatively riskless credit based on a CO2 emission reduction that provides offsets against CO2 emissions on a one-for-one basis. The number of credits associated with carbon sequestration needs to account for time, risk, durability, permanence, additionality, and other factors that future trade regulators will most certainly use to assign "official" credits to sequestration projects. The method that is presented here uses established principles of natural resource accounting and conventional rules of asset valuation to "score" projects. A review of 20 "early" voluntary United States based CO2 offset trades that involve carbon sequestration reveals that the assumptions that buyers, sellers, brokers, and traders are using to characterize the economic potential of their investments and trades vary enormously. The article develops a "universal carbon sequestration credit scoring equation" and uses two of these trades to illustrate the sensitivity of trade outcomes to various assumptions about how future trade auditors are likely to "score" carbon sequestration projects in terms of their "equivalency" with CO2 emission reductions. The article emphasizes the importance of using a standard credit scoring method that accounts for time and risk to assess and compare even unofficial prototype carbon sequestration trades. The scoring method illustrated in this article is a tool that can protect the integrity of carbon sequestration credit trading and can assist buyers and sellers in evaluating the real economic potential of prospective trades. PMID:15453408

  4. Minimum Principles in Motor Control.

    PubMed

    Engelbrecht, Sascha E.

    2001-06-01

    Minimum (or minimal) principles are mathematical laws that were first used in physics: Hamilton's principle and Fermat's principle of least time are two famous example. In the past decade, a number of motor control theories have been proposed that are formally of the same kind as the minimum principles of physics, and some of these have been quite successful at predicting motor performance in a variety of tasks. The present paper provides a comprehensive review of this work. Particular attention is given to the relation between minimum theories in motor control and those used in other disciplines. Other issues around which the review is organized include: (1) the relation between minimum principles and structural models of motor planning and motor control, (2) the empirically-driven development of minimum principles and the danger of circular theorizing, and (3) the design of critical tests for minimum theories. Some perspectives for future research are discussed in the concluding section of the paper. Copyright 2001 Academic Press. PMID:11401453

  5. A Survey of Physical Principles Attempting to Define Quantum Mechanics

    NASA Astrophysics Data System (ADS)

    Oas, Gary; Acacio de Barros, J.

    Quantum mechanics, one of the most successful theories in the history of science, was created to account for physical systems not describable by classical physics. Though it is consistent with all experiments conducted thus far, many of its core concepts (amplitudes, global phases, etc.) can not be directly accessed and its interpretation is still the subject of intense debate, more than 100 years since it was introduced. So, a fundamental question is why this particular mathematical model is the one that nature chooses, if indeed it is the correct model. In the past two decades there has been a renewed effort to determine what physical or informational principles define quantum mechanics. In this chapter, recent attempts at establishing reasonable physical principles are reviewed and their degree of success is tabulated. An alternative approach using joint quasi-probability distributions is shown to provide a common basis of representing most of the proposed principles. It is argued that having a common representation of the principles can provide intuition and guidance to relate current principles or advance new principles. The current state of affairs, along with some alternative views are discussed.

  6. Dissemination to research subjects: operationalizing investigator accountability.

    PubMed

    Zlotnik Shaul, Randi; Reid, Lynette; Essue, Beverley; Gibson, Julie; Marzinotto, Velma; Daneman, Denis

    2005-01-01

    Recent articles have argued from principles of bioethics for the right of research subjects to receive the results of the studies in which they have participated. We argue that accountability is a powerful tool of meso-level analysis appropriate to reasoning about answerability in research ethics, and that it captures the responsibility of researchers to disseminate study results to research subjects. We offer the following features of the research situation as relevant to the manner of dissemination to study subject, in addition to factors already proposed in the literature (risk and impact on health outcome): (a) features of the research subject in relation to identity, personal investment, disease, and community; (b) characteristics of the research study and field of inquiry in relation to certainty and significance; and (c) relationships among the research subjects and the healthcare workers involved in their care and in the research. PMID:16021788

  7. The Operational Principle and Problem Frames

    NASA Astrophysics Data System (ADS)

    Jackson, Michael

    In the problem frames approach to software development as its name indicates analysis of theproblem precedes construction of thesolution. The problem analysis rests on certain ideas of structure and simplicity, including a general recommendation that composition should be postponed until the parts to be composed are well understood in their preliminary isolated forms. These ideas are discussed in the light of Michael Polanyi's notion of theoperational principle of a machine orcontrivance, and his account of the relationship between scientific knowledge and understanding of machines. Criteria are suggested for simplicity in problem decomposition. The outline structure of the associated development approach is sketched, and the relationship between formal development methods and problem structuring is clarified.

  8. Fermat's principle in quantum gravitational optics

    SciTech Connect

    Ahmadi, N; Nouri-Zonoz, M; Khoeini-Moghaddam, S E-mail: saloumeh@mehr.sharif.edu

    2008-05-15

    Interactions incorporating the vacuum polarization effects in curved backgrounds modify the null cone structure in such a way that the photon trajectories would not be the space-time geodesics any longer. The gravitational birefringence introduced as a direct consequence of these effects will allow shifts in the photon velocities leading to polarization dependent superluminal propagation. Taking these effects into account, we study Fermat's principle in the context of the 1+3 (threading) formulation of the space-time decomposition. We find an expression for the modified space-time refractive index and show that it is proportional to the light cone correction to first order. Consequences of this modification for spatial light paths are considered.

  9. Cosmological implications of the Machian principle.

    PubMed

    Fahr, Hans J; Zoennchen, Jochen H

    2006-12-01

    The famous idea of Ernst Mach concerning the non-absolute but relational character of particle inertia is taken up in this paper and is reinvestigated with respect to its cosmological implications. From Thirring's general relativistic study of the old Newtonian problem of the relativity of rotations in different reference systems, it appears that the equivalence principle with respect to rotating reference systems, if at all, can only be extended to the system of the whole universe, if the mass of the universe scales with the effective radius or extent of the universe. A reanalysis of Thirring's derivations still reveals this astonishing result, and thus the general question must be posed: how serious this result has to be taken with respect to cosmological implications. As we will show, the equivalence principle is, in fact, fulfilled by a universe with vanishing curvature, i.e. with a curvature parameter k = 0, which just has the critical density rho (crit) = (3H)(2)/8piG, where H is the Hubble constant. It turns out, however, that this principle can only permanently be fulfilled in an evolving cosmos, if the cosmic mass density, different from its conventional behaviour, varies with the reciprocal of the squared cosmic scale. This, in fact, would automatically be realized, if the mass of each cosmic particle scales with the scale of the universe. The latter fact, on one hand, is a field-theoretical request from a general relativistic field theory which fulfills H. Weyl's requirement of a conformal scale invariance. On the other hand, it can perhaps also be concluded on purely physical grounds, when taking into account that as source of the cosmic metrics only an effective mass density can be taken. This mass density represents the bare mass density reduced by its mass equivalent of gravitational self-binding energy. Some interesting cosmological conclusions connected with this fact are pointed out in this paper. PMID:16944092

  10. Cosmological implications of the Machian principle

    NASA Astrophysics Data System (ADS)

    Fahr, Hans J.; Zoennchen, Jochen H.

    2006-12-01

    The famous idea of Ernst Mach concerning the non-absolute but relational character of particle inertia is taken up in this paper and is reinvestigated with respect to its cosmological implications. From Thirring’s general relativistic study of the old Newtonian problem of the relativity of rotations in different reference systems, it appears that the equivalence principle with respect to rotating reference systems, if at all, can only be extended to the system of the whole universe, if the mass of the universe scales with the effective radius or extent of the universe. A reanalysis of Thirring’s derivations still reveals this astonishing result, and thus the general question must be posed: how serious this result has to be taken with respect to cosmological implications. As we will show, the equivalence principle is, in fact, fulfilled by a universe with vanishing curvature, i.e. with a curvature parameter k = 0, which just has the critical density ρ _{{crit}} = {3H2 } {8π G}, where H is the Hubble constant. It turns out, however, that this principle can only permanently be fulfilled in an evolving cosmos, if the cosmic mass density, different from its conventional behaviour, varies with the reciprocal of the squared cosmic scale. This, in fact, would automatically be realized, if the mass of each cosmic particle scales with the scale of the universe. The latter fact, on one hand, is a field-theoretical request from a general relativistic field theory which fulfills H. Weyl’s requirement of a conformal scale invariance. On the other hand, it can perhaps also be concluded on purely physical grounds, when taking into account that as source of the cosmic metrics only an effective mass density can be taken. This mass density represents the bare mass density reduced by its mass equivalent of gravitational self-binding energy. Some interesting cosmological conclusions connected with this fact are pointed out in this paper.

  11. Sun signs Valdez Principles; rejoining CMA

    SciTech Connect

    Kirschner, E.

    1993-02-17

    Four year after an investors' group developed the Valdez Principles in response to the Exxon oil spill, Sun Co. (Philadelphia) has become the first major corporation to sign on to the environmental commitment. Sun also says it plans to rejoin the Chemical Manufacturers Association (CMA) in light of new emphasis on its chemical business and to recommit to the Responsible Care program. Sun negotiated the commitment's working with the Coalition for Economically Responsible Economies (CERES; New York), which devised the code of conduct, now called the CERES Principles. It requries goals of reducing environmental impact, as well as annual environmental auditing and public reporting of results. Annual environmental reporting is coming,' says Sun chairman and CEO Robert H. Campbell. CERES' report provides credibility and accountability, he says. Sun's signing is the onset of a stampede,' says New York City Comptroller Elizabeth Holtzman, who advises on investment of the city's $47-billion pension funds. CERES says that between tens of' Fortune 500 companies have shown interest in a negotiated code. The 50 other signers are smaller companies. Du Pont says it is waiting to see Sun's agreement. Campbell says the commitment complements Sun's five-year-old program, which incorporates the American Petroleum Institute program and CMA's Responsible Care initiative. I don't think anything will change that the customer will notice,' he adds.

  12. Metabolic principles of river basin organization

    NASA Astrophysics Data System (ADS)

    Rodriguez-Iturbe, I.; Caylor, K. K.; Rinaldo, A.

    2011-12-01

    The metabolism of a river basin is defined as the set of processes through which the basin maintains its structure and responds to its environment. Green (or biotic) metabolism is measured via transpiration and blue (or abiotic) metabolism through runoff. A principle of equal metabolic rate per unit area throughout the basin structure is developed and tested in a river basin characterized by large heterogeneities in precipitation, vegetation, soil, and geomorphology. This principle is suggested to have profound implications for the spatial organization of river basin hydrologic dynamics, including the minimization of energy expenditure known to control the scale-invariant characteristics of river networks over several orders of magnitude. Empirically derived, remarkably constant rates of average transpiration per unit area through the basin structure lead to a power law for the probability distribution of transpiration from a randomly chosen subbasin. The average runoff per unit area, evaluated for subbasins of a wide range of topological magnitudes, is also shown to be remarkably constant independently of size. A similar result is found for the rainfall after accounting for canopy interception. Allometric scaling of metabolic rates with size, variously addressed in the biological literature and network theory under the label of Kleiber's law, is similarly derived. The empirical evidence suggests that river basin metabolic activity is linked with the spatial organization that takes place around the drainage network and therefore with the mechanisms responsible for the fractal geometry of the network, suggesting a new coevolutionary framework for biological, geomorphological, and hydrologic dynamics.

  13. Metabolic principles of river basin organization.

    PubMed

    Rodriguez-Iturbe, Ignacio; Caylor, Kelly K; Rinaldo, Andrea

    2011-07-19

    The metabolism of a river basin is defined as the set of processes through which the basin maintains its structure and responds to its environment. Green (or biotic) metabolism is measured via transpiration and blue (or abiotic) metabolism through runoff. A principle of equal metabolic rate per unit area throughout the basin structure is developed and tested in a river basin characterized by large heterogeneities in precipitation, vegetation, soil, and geomorphology. This principle is suggested to have profound implications for the spatial organization of river basin hydrologic dynamics, including the minimization of energy expenditure known to control the scale-invariant characteristics of river networks over several orders of magnitude. Empirically derived, remarkably constant rates of average transpiration per unit area through the basin structure lead to a power law for the probability distribution of transpiration from a randomly chosen subbasin. The average runoff per unit area, evaluated for subbasins of a wide range of topological magnitudes, is also shown to be remarkably constant independently of size. A similar result is found for the rainfall after accounting for canopy interception. Allometric scaling of metabolic rates with size, variously addressed in the biological literature and network theory under the label of Kleiber's law, is similarly derived. The empirical evidence suggests that river basin metabolic activity is linked with the spatial organization that takes place around the drainage network and therefore with the mechanisms responsible for the fractal geometry of the network, suggesting a new coevolutionary framework for biological, geomorphological, and hydrologic dynamics. PMID:21670259

  14. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are... amended accordingly. If an accounting principle change mandated under Office of Management and Budget...

  15. A Total Quality Management Approach to Assurance of Learning in the Accounting Classroom: An Empirical Study

    ERIC Educational Resources Information Center

    Harvey, Mary Ellen; Eisner, Susan

    2011-01-01

    The research presented in this paper seeks to discern which combination of pedagogical tools most positively impact student learning of the introductory Accounting curriculum in the Principles of Accounting courses in a 4-year U.S. public college. This research topic is relevant because it helps address a quandary many instructors experience: how…

  16. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are... amended accordingly. If an accounting principle change mandated under Office of Management and Budget...

  17. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are... amended accordingly. If an accounting principle change mandated under Office of Management and Budget...

  18. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are... amended accordingly. If an accounting principle change mandated under Office of Management and Budget...

  19. Accounting Procedures for Student Organizations. 1979 Edition. School Business Administration Publication No. 3.

    ERIC Educational Resources Information Center

    California Association of School Business Officials, Sacramento.

    This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…

  20. Accounting Issues: An Essay Series Part IX--Statement of Cash Flows

    ERIC Educational Resources Information Center

    Laux, Judy

    2009-01-01

    This essay series, beginning with Laux [2007a], defends the proposition that eliminating the theoretical chapter from the principles level accounting course has weakened the introduction for students new to this subject, perhaps resulting in some adverse selection for the accounting profession. As a remedy, it offers concise theoretical articles…

  1. Assessing the Value of High School Accounting for the College Bound.

    ERIC Educational Resources Information Center

    Friedlob, George T.; Cosenza, Robert M.

    1981-01-01

    Reports results of a survey of first-quarter college accounting principles students. It was found that a typically difficult college course may be made easier and student performance improved by giving high school accounting instruction its proper importance in the curriculum of the business-oriented, college-bound high school student. (CT)

  2. Bringing Universities to Account? Exploring Some Global and Local Policy Tensions.

    ERIC Educational Resources Information Center

    Vidovich, Lesley; Slee, Roger

    2001-01-01

    Analyzes the changing nature of accountability in Australian and English higher education within the context of global knowledge-based economic principles. Finds similarities in accountability policy objectives and discourse, but differences in structures and processes. Discusses three themes that emerge from analysis: Complexity of changing power…

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

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

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

  4. 76 FR 14110 - Order Regarding Review of FASB Accounting Support Fee for 2011 Under Section 109 of the Sarbanes...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

    ..., Release No. 63956/February 24, 2011] Order Regarding Review of FASB Accounting Support Fee for 2011 Under... purposes of the securities laws, any accounting principles established by a standard setting body that... standard setting body shall be payable from an annual accounting support fee assessed and collected...

  5. 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.…

  6. 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,...

  7. 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…

  8. 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,...

  9. 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,...

  10. 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,...

  11. 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,...

  12. 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…

  13. 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

  14. 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

  15. Computational principles of working memory in sentence comprehension.

    PubMed

    Lewis, Richard L; Vasishth, Shravan; Van Dyke, Julie A

    2006-10-01

    Understanding a sentence requires a working memory of the partial products of comprehension, so that linguistic relations between temporally distal parts of the sentence can be rapidly computed. We describe an emerging theoretical framework for this working memory system that incorporates several independently motivated principles of memory: a sharply limited attentional focus, rapid retrieval of item (but not order) information subject to interference from similar items, and activation decay (forgetting over time). A computational model embodying these principles provides an explanation of the functional capacities and severe limitations of human processing, as well as accounts of reading times. The broad implication is that the detailed nature of cross-linguistic sentence processing emerges from the interaction of general principles of human memory with the specialized task of language comprehension. PMID:16949330

  16. 7 CFR 3430.31 - Guiding principles.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ASSISTANCE PROGRAMS-GENERAL AWARD ADMINISTRATIVE PROVISIONS Pre-award: Application Review and Evaluation § 3430.31 Guiding principles. The guiding principle for Federal assistance application review...

  17. Neurological Principles and Rehabilitation of Action Disorders: Common Clinical Deficits

    PubMed Central

    Sathian, K.; Buxbaum, Laurel J.; Cohen, Leonardo G.; Krakauer, John W.; Lang, Catherine E.; Corbetta, Maurizio; Fitzpatrick, Susan M.

    2014-01-01

    In this paper we use the CAP principles to consider the impact of common clinical problems on action. We focus on three major syndromes: paresis, apraxia and ataxia. We also review mechanisms that could account for spontaneous recovery, using what is known about the best studied clinical dysfunction, paresis, and also ataxia. Together, this and the previous paper lay the groundwork for the third paper in this series, which reviews the relevant rehabilitative interventions. PMID:21613535

  18. Proof of the entropy principle in Einstein-Maxwell theory

    NASA Astrophysics Data System (ADS)

    Gao, Sijie

    We consider a self-gravitating charged perfect fluid in a static spacetime. We assume that the Einstein constraint equation is satisfied. Then we prove that the extrema of the total entropy of fluid implies other components of Einstein's equation. Conversely, if Einstein's equation is satisfied, we show that the total entropy achieves an extremum. This work suggests that the maximum entropy principle is consistent with Einstein's equation when an electrostatic field is taken into account.

  19. 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,…

  20. 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…

  1. 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…

  2. 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…

  3. 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…

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. 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…

  9. 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

  10. 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…

  11. 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…

  12. 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…

  13. 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…

  14. 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)

  15. 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)

  16. 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…

  17. 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…

  18. 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…

  19. Safeguards First Principle Initiative (SFPI) Cost Model

    SciTech Connect

    Mary Alice Price

    2010-07-11

    The Nevada Test Site (NTS) began operating Material Control and Accountability (MC&A) under the Safeguards First Principle Initiative (SFPI), a risk-based and cost-effective program, in December 2006. The NTS SFPI Comprehensive Assessment of Safeguards Systems (COMPASS) Model is made up of specific elements (MC&A plan, graded safeguards, accounting systems, measurements, containment, surveillance, physical inventories, shipper/receiver differences, assessments/performance tests) and various sub-elements, which are each assigned effectiveness and contribution factors that when weighted and rated reflect the health of the MC&A program. The MC&A Cost Model, using an Excel workbook, calculates budget and/or actual costs using these same elements/sub-elements resulting in total costs and effectiveness costs per element/sub-element. These calculations allow management to identify how costs are distributed for each element/sub-element. The Cost Model, as part of the SFPI program review process, enables management to determine if spending is appropriate for each element/sub-element.

  20. Faculty ethics: ideal principles with practical applications.

    PubMed

    Reybold, L Earle

    2009-01-01

    Ethics in higher education is the subject of intense public attention, with considerable focus on faculty roles and responsibilities. Media reports and scholarly research have documented egregious misconduct that includes plagiarism, falsification of data, illicit teacher-student relationships, and grading bias. These accounts of wrongdoing often portray faculty ethicality as only a legal issue of obeying rules and regulations, especially in the teaching and research roles. My discussion challenges this narrow perspective and argues that characterizations of faculty ethicality should take into account broader expectations for professionalism such as collegiality, respect, and freedom of inquiry. First, I review the general principles of faculty ethics developed by the American Association of University Professors, as well as professional codes of ethics in specific professional fields. Second, I juxtapose the experiences of women and minority faculty members in relation to these general codes of ethics. This section examines three issues that particularly affect women and minority faculty experiences of ethicality: "chilly and alienating" academic climates, "cultural taxation" of minority identity, and the snare of conventional reward systems. Third, I suggest practical strategies to reconcile faculty practice with codes of ethics. My challenge is to the faculty as a community of practice to engage professional ethics as social and political events, not just legal and moral failures. PMID:20054074

  1. Principles of Virus Structural Organization

    PubMed Central

    Prasad, B.V. Venkataram; Schmid, Michael F

    2013-01-01

    Viruses, the molecular nanomachines infecting hosts ranging from prokaryotes to eukaryotes, come in different sizes, shapes and symmetries. Questions such as what principles govern their structural organization, what factors guide their assembly, how these viruses integrate multifarious functions into one unique structure have enamored researchers for years. In the last five decades, following Caspar and Klug's elegant conceptualization of how viruses are constructed, high resolution structural studies using X-ray crystallography and more recently cryo-EM techniques have provided a wealth of information on structures of variety of viruses. These studies have significantly furthered our understanding of the principles that underlie structural organization in viruses. Such an understanding has practical impact in providing a rational basis for the design and development of antiviral strategies. In this chapter, we review principles underlying capsid formation in a variety of viruses, emphasizing the recent developments along with some historical perspective. PMID:22297509

  2. Quantum measurements and Landauer's principle

    NASA Astrophysics Data System (ADS)

    Shevchenko, V.

    2015-05-01

    Information processing systems must obey laws of physics. One of particular examples of this general statement is known as Landauer's principle - irreversible operations (such as erasure) performed by any computing device at finite temperature have to dissipate some amount of heat bound from below. Together with other results of this kind, Landauer's principle represents a fundamental limit any modern or future computer must obey. We discuss interpretation of the physics behind the Landauer's principle using a model of Unruh-DeWitt detector. Of particular interest is the validity of this limit in quantum domain. We systematically study finite time effects. It is shown, in particular, that in high temperature limit finiteness of measurement time leads to renormalization of the detector's temperature.

  3. The 4th Thermodynamic Principle?

    SciTech Connect

    Montero Garcia, Jose de la Luz; Novoa Blanco, Jesus Francisco

    2007-04-28

    It should be emphasized that the 4th Principle above formulated is a thermodynamic principle and, at the same time, is mechanical-quantum and relativist, as it should inevitably be and its absence has been one of main the theoretical limitations of the physical theory until today.We show that the theoretical discovery of Dimensional Primitive Octet of Matter, the 4th Thermodynamic Principle, the Quantum Hexet of Matter, the Global Hexagonal Subsystem of Fundamental Constants of Energy and the Measurement or Connected Global Scale or Universal Existential Interval of the Matter is that it is possible to be arrived at a global formulation of the four 'forces' or fundamental interactions of nature. The Einstein's golden dream is possible.

  4. Principle Paradigms Revisiting the Dublin Core 1:1 Principle

    ERIC Educational Resources Information Center

    Urban, Richard J.

    2012-01-01

    The Dublin Core "1:1 Principle" asserts that "related but conceptually different entities, for example a painting and a digital image of the painting, are described by separate metadata records" (Woodley et al., 2005). While this seems to be a simple requirement, studies of metadata quality have found that cultural heritage…

  5. Nuclear power and the market value of the shares of electric utilities

    NASA Astrophysics Data System (ADS)

    Lyons, Joseph T.

    The most basic principle of security valuation is that market prices are determined by investors' expectations of the firm's performance in the future. These expectations are generally understood to be related to the risk that investors will bear by holding the firm's equity. There is considerable evidence that financial statements prepared in accordance with accrual-based accounting standards consistent with Generally Accepted Accounting Principles (GAAP) have information content relevant to the establishment of market prices. In 2001, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standard No. 143, "Accounting for Asset Retirement Obligations," changing the accounting standards that must be used to prepare financial statements. This paper investigates the effect that investment in nuclear power has on the market value of electric utilities and the impact on the securities markets of the significant changes in financial statement presentation mandated by this new standard.

  6. RPL Dosimetry: Principles and Applications

    SciTech Connect

    Yamamoto, Takayoshi

    2011-05-05

    The principle of radio-photoluminescence (RPL) is applied to the glass dosimeter, which is one of the most excellent solid state dosimeters. The silver activated phosphate glass irradiated with ionizing radiations emits luminescence when exposed to UV light. This phenomenon is called RPL. The most characteristic features of the glass dosimeters are data accumulation and no fading. The basic principle of RPL is described and then how it is applied to the glass dosimeter is explained. Finally some applications of RPL will be introduced.

  7. Three basic principles of success.

    PubMed

    Levin, Roger

    2003-06-01

    Basic business principles all but ensure success when they are followed consistently. Putting strategies, objectives and tactics in place is the first step toward being able to document systems, initiate scripting and improve staff training. Without the basic steps, systems, scripting and training the practice for performance would be hit or miss, at best. More importantly, applying business principles ensures that limited practice resources are dedicated to the achievement of the strategy. By following this simple, three-step process, a dental practice can significantly enhance both financial success and dentist and staff satisfaction. PMID:12839415

  8. Principle of least wave change.

    PubMed

    Abramson, N

    1989-05-01

    Fermat's principle of least time has some well-known limitations. It does not, for example, apply to diffraction gratings and holograms, because it does not include the concept of waves. The substitution of least number of waves in flight for least time of flight and the addition of a term that is a function of the grating frequency result in a generalized principle. It is easy to remember because it is based on only the number of waves minus the number of grooves, and it would be especially useful when refraction and diffraction are combined, as, for example, in some holographic optical elements. PMID:2723846

  9. Radiation protection principles of NCRP.

    PubMed

    Kase, Kenneth R

    2004-09-01

    The current recommendations of the National Council on Radiation Protection and Measurements (NCRP) relative to ionizing radiation are based on radiation protection principles that developed historically as information about radiation effects on human populations became available. Because the NCRP Charter states that the NCRP will cooperate with the International Commission on Radiological Protection (ICRP), the basic principles and recommendations for radiation protection of the NCRP are closely coupled with those of the ICRP. Thus, the fundamental principles of justification, optimization, and dose limitation as initially stated in ICRP Publication 26 have been adopted and applied by the NCRP in its recommendations. ICRP and NCRP recommendations on dose limitation for the general public and for occupationally exposed individuals are based on the same analyses of radiation risk, and, while similar, there are differences reflecting the aspects of radiation application and exposure circumstances unique to the United States. The NCRP has recently extended its guidance to address exposure to individuals engaged in space activities. Several reports have been issued or are in preparation to provide recommendations on dose limitation and the development of radiation safety programs to apply the radiation protection principles in space activities. The biological basis for these recommendations is provided in these and accompanying NCRP reports. Recommendations for the application of basic radiation protection principles have been made in many reports over the years. Those that are most current appear in approximately 50 reports published in the last 15 y. These address radiation safety practices in industrial and medical institutions, control of radionuclides in the environment, protection of the public, and assessment of radiation risk. Some of the aspects of these recommendations will be discussed. Current recommendations related to radiation safety practice are based

  10. Principles of cooperation across systems: from human sharing to multicellularity and cancer.

    PubMed

    Aktipis, Athena

    2016-01-01

    From cells to societies, several general principles arise again and again that facilitate cooperation and suppress conflict. In this study, I describe three general principles of cooperation and how they operate across systems including human sharing, cooperation in animal and insect societies and the massively large-scale cooperation that occurs in our multicellular bodies. The first principle is that of Walk Away: that cooperation is enhanced when individuals can leave uncooperative partners. The second principle is that resource sharing is often based on the need of the recipient (i.e., need-based transfers) rather than on strict account-keeping. And the last principle is that effective scaling up of cooperation requires increasingly sophisticated and costly cheater suppression mechanisms. By comparing how these principles operate across systems, we can better understand the constraints on cooperation. This can facilitate the discovery of novel ways to enhance cooperation and suppress cheating in its many forms, from social exploitation to cancer. PMID:27087837

  11. 48 CFR 49.113 - Cost principles.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost principles. 49.113... TERMINATION OF CONTRACTS General Principles 49.113 Cost principles. The cost principles and procedures in the..., negotiating, or determining costs relevant to termination settlements under contracts with other...

  12. 48 CFR 49.113 - Cost principles.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost principles. 49.113 Section 49.113 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT TERMINATION OF CONTRACTS General Principles 49.113 Cost principles. The cost principles and procedures in...

  13. 32 CFR 203.6 - Cost principles.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) For-profit contractors and subcontractors must comply with the cost principles in the FAR (48 CFR part... 32 National Defense 2 2011-07-01 2011-07-01 false Cost principles. 203.6 Section 203.6 National... Cost principles. (a) Non-profit contractors must comply with the cost principles in OMB Circular...

  14. 32 CFR 203.6 - Cost principles.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...) For-profit contractors and subcontractors must comply with the cost principles in the FAR (48 CFR part... 32 National Defense 2 2013-07-01 2013-07-01 false Cost principles. 203.6 Section 203.6 National... Cost principles. (a) Non-profit contractors must comply with the cost principles in OMB Circular...

  15. 48 CFR 49.113 - Cost principles.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Cost principles. 49.113 Section 49.113 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT TERMINATION OF CONTRACTS General Principles 49.113 Cost principles. The cost principles and procedures in...

  16. 48 CFR 49.113 - Cost principles.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Cost principles. 49.113 Section 49.113 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT TERMINATION OF CONTRACTS General Principles 49.113 Cost principles. The cost principles and procedures in...

  17. 48 CFR 49.113 - Cost principles.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Cost principles. 49.113 Section 49.113 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT TERMINATION OF CONTRACTS General Principles 49.113 Cost principles. The cost principles and procedures in...

  18. Bayes and the Simplicity Principle in Perception

    ERIC Educational Resources Information Center

    Feldman, Jacob

    2009-01-01

    Discussions of the foundations of perceptual inference have often centered on 2 governing principles, the likelihood principle and the simplicity principle. Historically, these principles have usually been seen as opposed, but contemporary statistical (e.g., Bayesian) theory tends to see them as consistent, because for a variety of reasons simpler…

  19. Teaching and Learning in Australian Transnational Higher Education: Distilling Principles of Quality from Stakeholder Accounts

    ERIC Educational Resources Information Center

    Pyvis, David; Chapman, Anne

    2008-01-01

    This article provides an overview of the progress of efforts to formulate quality frameworks for Australian higher education delivered overseas, notably in the Asian region. With the quest for quality frameworks for Australian transnational higher education established as the context, the article then traces our work to draw out and establish…

  20. The Effectiveness of Daily Assessments: A Preliminary Study in Principles of Financial Accounting

    ERIC Educational Resources Information Center

    Bush, H. Francis; Walsh, Vonda K.

    2014-01-01

    Today colleges and universities are working with students who are younger than the Internet. They were born at the end of the last century, and are referred to as millennials or the Net Generation. Their learning style and time management preferences may respond better to continuous tasks and constant feedback. This paper examines the statistical…

  1. Student Learning Styles--A Teaching Consideration in Principles of Accounting Courses.

    ERIC Educational Resources Information Center

    Soroko, Mary Patrice

    1988-01-01

    Recognition of the differences in student learning styles may eliminate the gap between teaching methods and learning preferences. Adherence to Anthony Gregorc's learning style model would not reject all traditional teaching methods. Integration requires that teachers reevaluate their teaching methods. (JOW)

  2. Aesthetic Principles for Instructional Design

    ERIC Educational Resources Information Center

    Parrish, Patrick E.

    2009-01-01

    This article offers principles that contribute to developing the aesthetics of instructional design. Rather than describing merely the surface qualities of things and events, the concept of aesthetics as applied here pertains to heightened, integral experience. Aesthetic experiences are those that are immersive, infused with meaning, and felt as…

  3. Physical Therapy Principles in Rehabilitation

    PubMed Central

    Sparto, Patrick J.

    2016-01-01

    The use of vestibular rehabilitation for persons with balance and vestibular disorders is used to improve function and decrease dizziness symptoms. Principles of a vestibular rehabilitation program are described including common exercises and outcome measures used to report change. A review of negative and positive predictive factors related to recovery is also provided. PMID:22027077

  4. Reciprocity principle and crack identification

    NASA Astrophysics Data System (ADS)

    Andrieux, Stéphane; Ben Abda, Amel; Duong Bui, Huy

    1999-02-01

    In this paper we are concerned with the planar crack identification problem defined by a unique complete elastostatic overdetermined boundary datum. Based on the reciprocity gap principle, we give a direct process for locating the host plane and we establish a new constuctive identifiability result for 3D planar cracks.

  5. Principles and practice of sonography

    SciTech Connect

    Fleischer, A.C.; James, A.E.

    1987-01-01

    This book is a text of sonographic technique, emphasizing clinical and diagnostic procedures. Ultrasound images and explanatory line drawings are placed side-by-side to facilitate interpretation. This book covers instrumentation and scanning principles, obstetric, gynecologic, abdominal, renal and urologic, pediatric, plus superficial structure sonography.

  6. Chemical Principles Revisited: Chemical Equilibrium.

    ERIC Educational Resources Information Center

    Mickey, Charles D.

    1980-01-01

    Describes: (1) Law of Mass Action; (2) equilibrium constant and ideal behavior; (3) general form of the equilibrium constant; (4) forward and reverse reactions; (5) factors influencing equilibrium; (6) Le Chatelier's principle; (7) effects of temperature, changing concentration, and pressure on equilibrium; and (8) catalysts and equilibrium. (JN)

  7. Mentoring: Contemporary Principles and Issues.

    ERIC Educational Resources Information Center

    Bey, Theresa M., Ed.; Holmes, C. Thomas, Ed.

    In the spirit of educational reform efforts, an initiative exists to restructure the education of teachers through collaborative action, using mentoring to build alliances. This monograph, based on contemporary principles and issues of mentoring, presents ways to conceptualize the professional preparation and development of teachers. Following a…

  8. Energy principle with global invariants

    SciTech Connect

    Bhattacharjee, A.; Dewar, R.L.; Monticello, D.A.

    1980-05-01

    A variational principle is proposed for constructing equilibria with low free energy in toroidal plasmas in which relaxation is dominated by a tearing mode of single helicity. States with current density vanishing on the boundary are constructed. Theoretical predictions are compared with experimental data from reversed field pinches and tokamaks.

  9. Psychological Principles in Materials Selection.

    ERIC Educational Resources Information Center

    Colvin, Cynthia M.

    Those psychological principles which might aid the teacher in the selection of instructional materials are examined. Since learning is a process which builds sequentially on past learning, beginning reading materials should include words that have personal relevance for the individual child. Meaningful material is learned more quickly than…

  10. Electronic Structure Principles and Aromaticity

    ERIC Educational Resources Information Center

    Chattaraj, P. K.; Sarkar, U.; Roy, D. R.

    2007-01-01

    The relationship between aromaticity and stability in molecules on the basis of quantities such as hardness and electrophilicity is explored. The findings reveal that aromatic molecules are less energetic, harder, less polarizable, and less electrophilic as compared to antiaromatic molecules, as expected from the electronic structure principles.

  11. Classroom Demonstrations of Polymer Principles.

    ERIC Educational Resources Information Center

    Rodriguez, F.; And Others

    1987-01-01

    Describes several techniques to help students visualize the principles of polymer chemistry. Outlines demonstrations using simple materials (such as pop-it beads, thread, and wire) to illustrate the size of macromolecules, the composition of copolymers, and the concept of molecular mass. (TW)

  12. On the Dirichlet's Box Principle

    ERIC Educational Resources Information Center

    Poon, Kin-Keung; Shiu, Wai-Chee

    2008-01-01

    In this note, we will focus on several applications on the Dirichlet's box principle in Discrete Mathematics lesson and number theory lesson. In addition, the main result is an innovative game on a triangular board developed by the authors. The game has been used in teaching and learning mathematics in Discrete Mathematics and some high schools in…

  13. Principles for Participatory Action Research.

    ERIC Educational Resources Information Center

    McTaggart, Robin

    1991-01-01

    Nine principles of participatory action research (PAR) are identification of individual and collective projects; changing power distribution; changing group and institutional culture; acting and reflecting; unifying intellectual and practical projects; producing knowledge; engaging the politics; using methodological resources; and creating theory.…

  14. Demonstrating Fermat's Principle in Optics

    ERIC Educational Resources Information Center

    Paleiov, Orr; Pupko, Ofir; Lipson, S. G.

    2011-01-01

    We demonstrate Fermat's principle in optics by a simple experiment using reflection from an arbitrarily shaped one-dimensional reflector. We investigated a range of possible light paths from a lamp to a fixed slit by reflection in a curved reflector and showed by direct measurement that the paths along which light is concentrated have either…

  15. Demonstrating Fermat's principle in optics

    NASA Astrophysics Data System (ADS)

    Paleiov, Orr; Pupko, Ofir; Lipson, S. G.

    2011-11-01

    We demonstrate Fermat's principle in optics by a simple experiment using reflection from an arbitrarily shaped one-dimensional reflector. We investigated a range of possible light paths from a lamp to a fixed slit by reflection in a curved reflector and showed by direct measurement that the paths along which light is concentrated have either maximum or minimum geometrical lengths.

  16. Nursing Principles & Skills. Teacher Edition.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

    This curriculum guide contains 14 units for a course on nursing principles and skills needed by practical nurses. The 14 units of instruction cover the following: (1) using medical terminology; (2) practicing safety procedures; (3) using the nursing process for care planning; (4) using infection control techniques; (5) preparing a patient…

  17. 30 CFR 253.23 - What information must I submit to support my net worth demonstration?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., prepared in accordance with the generally accepted accounting practices (GAAP) of the United States or other international accounting practices determined to be equivalent by MMS; or (2) A Form 10-K or...

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

    PubMed

    Kenney, Martha

    2015-10-01

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

  19. 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)

  20. Accountancy--An Emerging Profession

    ERIC Educational Resources Information Center

    Ristino, Robert J.

    1971-01-01

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

  1. 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)

  2. 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.

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

    SciTech Connect

    Taylor, S; Terentiev, V G

    1998-12-01

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

  4. The CARE model of social accountability: promoting cultural change.

    PubMed

    Meili, Ryan; Ganem-Cuenca, Alejandra; Leung, Jannie Wing-sea; Zaleschuk, Donna

    2011-09-01

    On the 10th anniversary of Health Canada and the Association of Faculties of Medicine of Canada's publication in 2001 of Social Accountability: A Vision for Canadian Medical Schools, the authors review the progress at one Canadian medical school, the College of Medicine at the University of Saskatchewan, in developing a culture of social accountability. They review the changes that have made the medical school more socially accountable and the steps taken to make those changes possible. In response to calls for socially accountable medical schools, the College of Medicine created a Social Accountability Committee to oversee the integration of these principles into the college. The committee developed the CARE model (Clinical activity, Advocacy, Research, Education and training) as a guiding tool for social accountability initiatives toward priority health concerns and as a means of evaluation. Diverse faculty and student committees have emerged as a result and have had far-reaching impacts on the college and communities: from changes in curricula and admissions to community programming and international educational experiences. Although a systematic assessment of the CARE model is needed, early evidence shows that the most significant effects can be found in the cultural shift in the college, most notably among students. The CARE model may serve as an important example for other educational institutions in the development of health practitioners and research that is responsive to the needs of their communities. PMID:21785308

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. Artificial intelligence: Principles and applications

    SciTech Connect

    Yazdami, M.

    1985-01-01

    The book covers the principles of AI, the main areas of application, as well as considering some of the social implications. The applications chapters have a common format structured as follows: definition of the topic; approach with conventional computing techniques; why 'intelligence' would provide a better approach; and how AI techniques would be used and the limitations. The contents discussed are: Principles of artificial intelligence; AI programming environments; LISP, list processing and pattern-making; AI programming with POP-11; Computer processing of natural language; Speech synthesis and recognition; Computer vision; Artificial intelligence and robotics; The anatomy of expert systems - Forsyth; Machine learning; Memory models of man and machine; Artificial intelligence and cognitive psychology; Breaking out of the chinese room; Social implications of artificial intelligence; and Index.

  11. Mechanics, cosmology and Mach's principle

    NASA Astrophysics Data System (ADS)

    Essén, Hanno

    2013-01-01

    It is pointed out that recent cosmological findings seem to support the view that the mass/energy distribution of the universe defines the Newtonian inertial frames, as originally suggested by Mach. The background concepts of inertial frame, Newton's second law and fictitious forces are clarified. A precise definition of Mach's principle is suggested. Then, an approximation to general relativity discovered by Einstein, Infeld and Hoffmann is used and it is found that this precise formulation of Mach's principle is realized provided the mass/energy density of the universe has a specific value. This value turns out to be twice the critical density. The implications of this approximate result are put into context.

  12. Principles for system level electrochemistry

    NASA Technical Reports Server (NTRS)

    Thaller, L. H.

    1986-01-01

    The higher power and higher voltage levels anticipated for future space missions have required a careful review of the techniques currently in use to preclude battery problems that are related to the dispersion characteristics of the individual cells. Not only are the out-of-balance problems accentuated in these larger systems, but the thermal management considerations also require a greater degree of accurate design. Newer concepts which employ active cooling techniques are being developed which permit higher rates of discharge and tighter packing densities for the electrochemical components. This paper will put forward six semi-independent principles relating to battery systems. These principles will progressively address cell, battery and finally system related aspects of large electrochemical storage systems.

  13. Enzymes: principles and biotechnological applications

    PubMed Central

    Robinson, Peter K.

    2015-01-01

    Enzymes are biological catalysts (also known as biocatalysts) that speed up biochemical reactions in living organisms, and which can be extracted from cells and then used to catalyse a wide range of commercially important processes. This chapter covers the basic principles of enzymology, such as classification, structure, kinetics and inhibition, and also provides an overview of industrial applications. In addition, techniques for the purification of enzymes are discussed. PMID:26504249

  14. The Principles of Phototransferred Thermoluminescence

    SciTech Connect

    Moscovitch, Marko

    2011-05-05

    The principles of phototransferred thermoluminescence (PTTL) are described, and some of the basic theoretical ideas underlying this technique are presented. It is demonstrated that the PTTL efficiency is dependent on the photon energy as well as on the activation energies of the various traps involved in the process. A simple two-traps-one-recombination-center model is capable of predicting a variety of different PTTL behaviors, some already were observed experimentally.

  15. Energy principles in architectural design

    SciTech Connect

    Dean, E.

    1981-01-01

    A foundation of basic information pertaining to design and energy use in buildings is presented with emphasis on principles and concepts rather than applications of particular solution. Energy impacts of landforms and topography, vegetation, wind and ventilation, and sun on planning and designing the site are discused. General design considerations involving passive heating, cooling, and lighting systems are detailed. For the design of active building systems, heating, cooling, lighting, and HVAC systems are described. (MCW)

  16. Protein Multifunctionality: Principles and Mechanisms

    PubMed Central

    Zaretsky, Joseph Z.; Wreschner, Daniel H.

    2008-01-01

    In the review, the nature of protein multifunctionality is analyzed. In the first part of the review the principles of structural/functional organization of protein are discussed. In the second part, the main mechanisms involved in development of multiple functions on a single gene product(s) are analyzed. The last part represents a number of examples showing that multifunctionality is a basic feature of biologically active proteins. PMID:21566747

  17. 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.

  18. 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…

  19. 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...

  20. 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…

  1. 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

  2. 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

  3. 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

  4. 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

  5. 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

  6. 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…

  7. 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…

  8. 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.…

  9. 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…

  10. 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)

  11. 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…

  12. 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)

  13. 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…

  14. 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…

  15. 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…

  16. 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)

  17. 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…

  18. 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…

  19. 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…

  20. 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…