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Sample records for accounting principles gaap

  1. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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 (GAAP... guidance for maintaining the integrity of the Department's air carrier accounting provisions....

  3. Would GAAP - Based Accounting Practices Improve Financial Management and Decision-Making in the Department of Defense?

    DTIC Science & Technology

    1990-08-01

    Accounting Procedures Act of 1950 and the FMFIA are carried out are OMB Circular A- 123 , Internal Control Systems,65 and OMB Circular A- 127, Financial...Office. Standards For Internal Controls In The Federal Government, Accounting Series, 1983. 65 U. S. Office of Management and Budget. OMB Circular A- 123 ...defined by FASB 125 for the 123 Young, Ronald S., Director, Accounting Principles and Standards Group, Accounting and Financial Management Division, U. S

  4. 75 FR 9493 - Commission Statement in Support of Convergence and Global Accounting Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ... Accepted Accounting Principles (``U.S. GAAP'') and International Financial Reporting Standards (``IFRS... incorporating IFRS into the financial reporting system for U.S. issuers. FOR FURTHER INFORMATION CONTACT: Eloise.... As a step toward this goal, we continue to encourage the convergence of U.S. GAAP and IFRS and...

  5. 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)…

  6. 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…

  7. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 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 2011-01-01 2011-01-01 false Regulatory accounting-What are...

  8. Accounting principles, reporting rules, and payment practices.

    PubMed

    Kovener, R R

    1979-12-01

    Misconceptions concerning the distinction between accounting principles, reporting rules, and payment practices and how they interrelate can lessen the effectiveness of hospital financial managers in these areas/clarification and recommendations are offered.

  9. 46 CFR 403.100 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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....

  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. 2 CFR Appendix A to Part 230 - General Principles

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accordance with generally accepted accounting principles (GAAP). f. Not be included as a cost or used to meet... operations should be treated as applicable credits. Specifically, the concept of netting such credit items... administrative requirements for expending and accounting for all funds, which are consistent with the...

  12. 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…

  13. 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…

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true 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...

  15. 14 CFR 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 5 2013-01-01 2013-01-01 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...

  16. 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... COOPERATIVE AGREEMENTS WITH COMMERCIAL FIRMS Other Provisions and Special Conditions § 1274.919 Cost principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure...

  17. 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)

  18. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...). Persons subject to this part are authorized to implement, as prescribed by the Financial Accounting... 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)...

  19. 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)

  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. 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.

  2. 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)

  3. 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…

  4. 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…

  5. 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…

  6. 14 CFR 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 5 2012-01-01 2012-01-01 false Cost principles and accounting standards. 1274.919 Section 1274.919 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION... Government funds by the Recipient and the allowability of costs recognized as a resource contribution by...

  7. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  8. 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

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

  9. 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

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

  10. 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…

  11. 14 CFR § 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 5 2014-01-01 2014-01-01 false Cost principles and accounting standards. Â... 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...

  12. 14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE... Objective Classification—Cumulative Effect of Changes in Accounting Principles 98Cumulative Effect of Changes in Accounting Principles. Record here the difference between the amount of retained earnings...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... principles. 621.3 Section 621.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING... reports to the Farm Credit Administration, in accordance with generally accepted accounting principles... management and the Farm Credit Administration, in accordance with generally accepted accounting...

  14. 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)

  15. 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.

  16. 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…

  17. 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…

  18. 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)…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false General rules regarding disclosure of non-GAAP financial measures. 244.100 Section 244.100 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) REGULATION G § 244.100 General rules regarding disclosure...

  20. Community Mental Health Care Providers' Understanding of Recovery Principles and Accounts of Directiveness with Consumers.

    PubMed

    Osborn, Lawrence A; Stein, Catherine H

    2017-02-01

    The present qualitative study examined community mental health providers' accounts of their therapeutic interactions with adults with serious mental illness in a recovery-oriented model of care. Ten long-time mental health care providers discussed their understanding of recovery principles, their use of directive practices, and factors that shape their work with consumers. Content analysis of mental health providers' accounts suggest that providers had no difficulty articulating basic principles of recovery-oriented care. Providers reported engaging in directive practices with consumers and described using traditional clinical factors such as level of functioning, degree of psychiatric symptoms, safety concerns, and legal status to assess consumers' ability for autonomous decision making. Providers generally did not express tension between their views of mental health recovery and their beliefs about utilizing directive approaches with consumers. Implications of present findings for research and practice are discussed.

  1. 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.

  2. 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

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

  3. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  4. 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…

  5. 76 FR 79184 - Agency Information Collection Activities: Announcement of Board Approval Under Delegated...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-21

    ... Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS) for capital... has decided to allow respondents to use either GAAP or IFRS to report costs that are depreciated...

  6. 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.…

  7. Is the Equivalence Principle Doomed Forever to Dante's Inferno on Account of Quantum Mechanics?

    NASA Astrophysics Data System (ADS)

    Accioly, Antonio; Aldrovandi, Ruben; Paszko, Ricardo

    It is commonly assumed that the equivalence principle can coexist without conflict with quantum mechanics. We shall argue here that, contrary to popular belief, this principle does not hold in quantum mechanics. We illustrate this point by computing the second-order correction for the scattering of a massive scalar boson by a weak gravitational field, treated as an external field. The resulting cross-section turns out to be mass-dependent. A way out of this dilemma would be, perhaps, to consider gravitation without the equivalence principle. At first sight, this seems to be a too much drastic attitude toward general relativity. Fortunately, the teleparallel version of general relativity — a description of the gravitational interaction by a force similar to the Lorentz force of electromagnetism and that, of course, dispenses with the equivalence principle — is equivalent to general relativity, thus providing a consistent theory for gravitation in the absence of the aforementioned principle.

  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

    ... Supervised Lender must have its financial statements audited annually by a certified public accountant... to the fairness of the SBA Supervised Lender's financial statements and their compliance with GAAP...; and (2) If the discharge/change involved a dispute over the financial statements, a...

  9. 'Fair benefits' accounts of exploitation require a normative principle of fairness: response to Gbadegesin and Wendler, and Emanuel et al.

    PubMed

    Ballantyne, Angela

    2008-05-01

    In 2004 Emanuel et al. published an influential account of exploitation in international research, which has become known as the 'fair benefits account'. In this paper I argue that the thin definition of fairness presented by Emanuel et al, and subsequently endorsed by Gbadegesin and Wendler, does not provide a notion of fairness that is adequately robust to support a fair benefits account of exploitation. The authors present a procedural notion of fairness--the fair distribution of the benefits of research is to be determined on a case-by-case basis by the parties involved in each study. The fairness of the distribution of benefits is not assessed against an independent normative standard. Emanuel et al.'s account of fairness provides a framework for objecting only to transactions that occur without the fully informed consent of the weaker party. As a result, a debate about exploitation collapses into a debate about consent. This is problematic because, as the proponents of the fair benefits framework acknowledge, neither the trial participants' consent nor the host community's consent preclude exploitation. Attempts to stipulate normative standards of fairness to protect research subjects in developing countries have been controversial and divisive, and it is therefore understandable that bioethicists would be tempted to develop accounts of exploitation that are independent of such prescriptive principles. I conclude, however, that the utility of the fair benefits model of exploitation as a policy tool will ultimately depend on whether a substantive principle of fairness can be developed to underpin it.

  10. Kentucky's Conflicting Reform Principles: High-Stakes School Accountability and Student Performance Assessment.

    ERIC Educational Resources Information Center

    Jones, Ken; Whitford, Betty Lou

    1997-01-01

    Designed to monitor school accountability, KIRIS (Kentucky Instructional Results Information System) offers a powerful lesson about how high-stakes accountability systems can distort and undermine original visions for effective curriculum, instruction, and assessment practices. Changes have been influenced by several interconnected elements:…

  11. 75 FR 25887 - Self-Regulatory Organizations; Notice of Filing and Immediate Effectiveness of Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-10

    ... Generally Accepted Accounting Principles (GAAP). The Exchange also proposes to require firms that fail to... and equitable principles of trade, to foster cooperation and coordination with persons engaged...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... part. The appendix provides examples of the application of these rules to various factual situations... are deposited and on which a claim for insurance coverage is founded. Examples would be trustee, agent... signature card executed by the trustee. (4) The interests of the co-owners of a joint account shall...

  13. 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…

  14. Implementing the Precautionary Principle: incorporating science, technology, fairness, and accountability in environmental, health, and safety decisions.

    PubMed

    Ashford, Nicholas A

    2004-01-01

    The Precautionary Principle is in sharp political focus today because: 1) the nature of scientific uncertainty is changing, and 2) there is increasing pressure to base governmental action on more "rational" schemes, such as cost-benefit analysis and quantitative risk assessment, the former being an embodiment of "rational choice theory" promoted by the Chicago School of Law and Economics. The Precautionary Principle has been criticized as being both too vague and too arbitrary to form a basis for rational decision making. The assumption underlying this criticism is that any scheme not based on cost-benefit analysis and risk assessment is both irrational and without secure foundation in either science or economics. This paper contests that view and makes explicit the rational tenets of the Precautionary Principle within an analytical framework as rigorous as uncertainties permit, and one that mirrors democratic values embodied in regulatory, compensatory, and common law. Unlike other formulations that reject risk assessment, this paper argues that risk assessment can be used within the formalism of tradeoff analysis--a more appropriate alternative to traditional cost-benefit analysis and one that satisfies the need for well-grounded public policy decision making. This paper will argue that the precautionary approach is the most appropriate basis for policy, even when large uncertainties do not exist, especially where the fairness of the distributions of costs and benefits of hazardous activities and products are a concern. Furthermore, it will offer an approach to making decisions within an analytic framework, based on equity and justice, to replace the economic paradigm of utilitarian cost-benefit analysis.

  15. Incorporating person centred care principles into an ongoing comprehensive cancer management program: an experiential account.

    PubMed

    Nandini, Vallath; Sridhar, Cn; Usharani, Mr; Kumar, John Preshanth; Salins, Naveen

    2011-01-01

    Recent research indicates a definite positive impact on treatment outcomes when an integrative approach that focuses on symptom control and quality of life is provided along with the standard therapeutic regimens. However implementation or practice of this approach is not seen widely due to the culture of medical training and practice. This article presents the initial development of a program for incorporating integrative care principles into an ongoing comprehensive cancer care program at a tertiary centre. The key purpose of the program being to develop, facilitate, and establish comprehensive and holistic processes including palliative care principles, that would positively enhance the quantity and quality of life of the person with disease, as well as create an environment that reflects and sustains this approach. The vision, objectives, goals, strategies, activities and results within the 7 months of implementation are documented. The new learnings gained during the process have also been noted in the hope that the model described may be used to conceptualize similar care giving facilities in other centres.

  16. 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.

  17. 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.

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accordance with generally accepted accounting principles (GAAP); (2) Has a sound financial position; (3..., organization engaged exclusively in research or scientific activities, church, synagogue, mosque or...

  19. 22 CFR 203.3 - U.S. PVO conditions of registration.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accordance with generally accepted accounting principles (GAAP); (2) Has a sound financial position; (3..., organization engaged exclusively in research or scientific activities, church, synagogue, mosque or...

  20. 22 CFR 203.3 - U.S. PVO conditions of registration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accordance with generally accepted accounting principles (GAAP); (2) Has a sound financial position; (3..., organization engaged exclusively in research or scientific activities, church, synagogue, mosque or...

  1. 77 FR 44179 - Mechanical and Digital Phonorecord Delivery Compulsory License

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-27

    ... accounting for this unknown element in the Statements of Account. Preliminary input from the Stakeholders has... Accounting Principles (GAAP) and that the aggregate amount of public performance royalties then sought from... accounting principles' (GAAP) to the recognition of revenue from the sale of phonorecords, should go a...

  2. Data in search of a principle: a review of relational frame theory: a post-Skinnerian account of human language and cognition.

    PubMed

    Palmer, David C

    2004-03-01

    Responding to derived relations among stimuli and events is the subject of an accelerating research program that represents one of the major behavior analytic approaches to complex behavior. Relational Frame Theory: A Post-Skinnerian Account of Human Language and Cognition (Hayes, Barnes-Holmes,& Roche, 2001) offers a conceptual framework for this work and explores its implications for verbal behavior and a variety of other domains of complex human behavior. The authors dismiss Skinner’s interpretation of verbal behavior as unproductive and conceptually flawed and suggest a new definition and a new paradigm for the investigation of verbal phenomena. I found the empirical phenomena important but the conceptual discussion incomplete. A new principle of behavior is promised,but critical features of this principle are not offered. In the absence of an explicit principle,the theory itself is difficult to evaluate. Counter examples suggest a role for mediating behavior,perhaps covert, thus raising the question whether a new principle is needed at all. The performance of subjects in relational frame experiments may be a mosaic of elementary behavioral units, some of which are verbal. If so, verbal behavior underlies relational behavior; it is not defined by it. I defend Skinner’s definition of verbal behavior and argue that an account of relational behavior must be integrated with Skinner’s analysis; it will not replace it.

  3. 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)

  4. 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,…

  5. The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

    PubMed

    1986-06-01

    For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

  6. 81 FR 51607 - Disclosure Update and Simplification

    Federal Register 2010, 2011, 2012, 2013, 2014

    2016-08-04

    ... other Commission disclosure requirements, U.S. GAAP, IFRS, or changes in the information environment. As... Accepted Accounting Principles (``U.S. GAAP''), International Financial Reporting Standards (``IFRS''), or changes in the information environment. We are also soliciting comment on certain Commission...

  7. 81 FR 66898 - Extension of Comment Period for Disclosure Update and Simplification

    Federal Register 2010, 2011, 2012, 2013, 2014

    2016-09-29

    ... requirements, U.S. Generally Accepted Accounting Principles (``U.S. GAAP''), International Financial Reporting Standards (``IFRS''), or changes in the information environment [Release No. 33-10110; 34-78310; IC-32175... requirements that overlap with, but require information incremental to, U.S. GAAP to determine whether...

  8. 75 FR 485 - Self-Regulatory Organizations; Municipal Securities Rulemaking Board; Notice of Filing of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-05

    ... statements and annual financial information and to post links to other disclosure information. The MSRB... prepare audited financial statements pursuant to generally accepted accounting principles (``GAAP'') as... undertaking would assist investors and other market participants in understanding how audited...

  9. 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…

  10. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

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

  11. 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)

  12. Medicare changes create accounting, reporting, and auditing problems. Task Force on Federal Health Care Legislation, American Institute of Certified Public Accountants.

    PubMed

    1984-11-01

    Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.

  13. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

    The standards and accountability movement in education has undeniably transformed schooling throughout the United States. Even before President Bush signed the No Child Left Behind (NCLB) Act into law in January 2002, mandating annual public school testing in English and math for grades 3-8 and once in high school, most states had already…

  14. Intellectual Capital

    DTIC Science & Technology

    2004-12-01

    that was not been previously explored. Today’s Generally Accepted Accounting Principles (GAAP) do not adequately reflect the intangible assets that...provide many companies with competitive advantage in today’s marketplace. While GAAP does allow for some valuation of intangible assets , such as...measuring and managing IC, a commonly ignored component of intangible assets , in an effort to increase their profitability. Obviously, not all firms need

  15. Study on the Principle Mechanisms of Heat Transfer for Cryogenic Insulations: Especially Accounting for the Temperature-Dependent Deposition-Evacuation of the Filling Gas (Self-Evacuating Systems)

    NASA Astrophysics Data System (ADS)

    Geisler, Matthias; Vidi, Stephan; Ebert, Hans-Peter

    2016-11-01

    This study concentrates on the principles of heat transfer within cryogenic insulation systems, especially accounting for self-evacuating systems (deposition-evacuation of the filling gas). These principles allow the extrapolation to other temperatures, gases and other materials with the input of only a few experimentally derived or carefully estimated material properties. The type of gas (e.g. air or CO2) within the porous insulation material dominates the behaviour of the effective thermal conductivity during the cooldown of the cryogenic application. This is due to the specific temperature-dependent saturation gas pressure which determines the contribution of the gas conductivity. The selected material classes include powders, fibrous insulations, foams, aerogels and multilayer insulations in the temperature range of 20 K to 300 K. Novel within this study is an analytical function for the total and the mean thermal conductivity with respect to the temperature, type of gas, external pressure and material class of the insulation. Furthermore, the integral mean value of the thermal conductivity, the so-called mean thermal conductivity, is calculated for a mechanically evacuated insulation material and an insulation material evacuated by deposition-evacuation of the filling gas, respectively. This enables a comparison of the total thermal conductivity of cryogenic insulation materials and their applicability for a self-evacuating cryogenic insulation system.

  16. 77 FR 4927 - Loan Workouts and Nonaccrual Policy, and Regulatory Reporting of Troubled Debt Restructured Loans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-01

    ... in generally accepted accounting principles (GAAP) and means a restructuring in which a credit union... Question and Answers for Accounting for Loan and Leases Losses'' and distributed through NCUA Accounting... Financial Accounting Standards Board (FASB) issued on April 5, 2011, Accounting Standards Update No....

  17. 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)

  18. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

    This curriculum guide describes the accounting curriculum in the following three areas: accounting clerk, bookkeeper, and nondegreed accountant. The competencies and tasks complement the Arizona validated listing in these areas. The guide lists 24 competencies for nondegreed accountants, 10 competencies for accounting clerks, and 11 competencies…

  19. 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.

  20. 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…

  1. 38 CFR 36.4352 - Authority to close loans on the automatic basis.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (VARO) of the underwriter's choice. This training is required for all newly approved VA underwriters... accounting principles (GAAP) is total assets minus total liabilities. Adjusted net worth for VA purposes is... arm's-length transaction and presented in accordance with generally accepted accounting principles....

  2. 76 FR 81933 - Agency Information Collection Activities Regarding Savings and Loan Holding Companies...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-29

    ... accounting principles (SAP) financial statements. The proposal also stated that there could be a few SLHCs... requirements include the submission of Generally Accepted Accounting Principles (``GAAP'') financial statements... approved by the Board will provide data to analyze the overall financial condition of most SLHCs to...

  3. 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:…

  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. 17 CFR 1.16 - Qualifications and reports of accountants.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... principles and practices reflected therein and (ii) the opinion of the accountant as to the consistency of the application of the accounting principles, or as to any changes in such principles which have... accounting principles or practices, financial statements disclosure, auditing scope or procedures,...

  6. 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,…

  7. 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.

  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. 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.…

  10. Integrating Systems into Accounting Instruction.

    ERIC Educational Resources Information Center

    Heatherington, Ralph

    1980-01-01

    By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

  11. 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…

  12. 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.

  13. 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).…

  14. 12 CFR 567.0 - Scope.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... association that is required for financial and regulatory reporting purposes, as a result of its implementation of Statement of Financial Accounting Standards No. 167, Amendments to FASB Interpretation No. 46(R... defined under United States generally accepted accounting principles (GAAP). These transition...

  15. 22 CFR 203.6 - IPVO conditions of registration.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... scientific activities, church, synagogue, mosque or other similar entity organized primarily for religious... generally accepted accounting principles (GAAP) or generally accepted accounting standards of IPVO's country of domicile. (2) Has a sound financial position; (3) Provides its financial statements to the...

  16. 22 CFR 203.6 - IPVO conditions of registration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... scientific activities, church, synagogue, mosque or other similar entity organized primarily for religious... generally accepted accounting principles (GAAP) or generally accepted accounting standards of IPVO's country of domicile. (2) Has a sound financial position; (3) Provides its financial statements to the...

  17. A Principle of Intentionality.

    PubMed

    Turner, Charles K

    2017-01-01

    The mainstream theories and models of the physical sciences, including neuroscience, are all consistent with the principle of causality. Wholly causal explanations make sense of how things go, but are inherently value-neutral, providing no objective basis for true beliefs being better than false beliefs, nor for it being better to intend wisely than foolishly. Dennett (1987) makes a related point in calling the brain a syntactic (procedure-based) engine. He says that you cannot get to a semantic (meaning-based) engine from there. He suggests that folk psychology revolves around an intentional stance that is independent of the causal theories of the brain, and accounts for constructs such as meanings, agency, true belief, and wise desire. Dennett proposes that the intentional stance is so powerful that it can be developed into a valid intentional theory. This article expands Dennett's model into a principle of intentionality that revolves around the construct of objective wisdom. This principle provides a structure that can account for all mental processes, and for the scientific understanding of objective value. It is suggested that science can develop a far more complete worldview with a combination of the principles of causality and intentionality than would be possible with scientific theories that are consistent with the principle of causality alone.

  18. A Principle of Intentionality

    PubMed Central

    Turner, Charles K.

    2017-01-01

    The mainstream theories and models of the physical sciences, including neuroscience, are all consistent with the principle of causality. Wholly causal explanations make sense of how things go, but are inherently value-neutral, providing no objective basis for true beliefs being better than false beliefs, nor for it being better to intend wisely than foolishly. Dennett (1987) makes a related point in calling the brain a syntactic (procedure-based) engine. He says that you cannot get to a semantic (meaning-based) engine from there. He suggests that folk psychology revolves around an intentional stance that is independent of the causal theories of the brain, and accounts for constructs such as meanings, agency, true belief, and wise desire. Dennett proposes that the intentional stance is so powerful that it can be developed into a valid intentional theory. This article expands Dennett’s model into a principle of intentionality that revolves around the construct of objective wisdom. This principle provides a structure that can account for all mental processes, and for the scientific understanding of objective value. It is suggested that science can develop a far more complete worldview with a combination of the principles of causality and intentionality than would be possible with scientific theories that are consistent with the principle of causality alone. PMID:28223954

  19. 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:…

  20. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

    The computerized Painless Accountability System is a performance objective system from which instructional programs are developed. Three main simplified behavioral response levels characterize this system: (1) cognitive, (2) psychomotor, and (3) affective domains. Each of these objectives are classified by one of 16 descriptors. The second major…

  1. 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…

  2. 78 FR 21035 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-09

    ... in these rules to the Financial Accounting Standards Board (FASB) Accounting Standards Codification... issued Statement of Financial Accounting Standards No. 168, ``The Financial Accounting Standards Board... preparation of financial statements in conformity with U.S. generally accepted accounting principles...

  3. 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…

  4. 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…

  5. 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)

  6. Public Choices, Private Costs: An Analysis of Spending and Achievement in Ohio Public Schools.

    ERIC Educational Resources Information Center

    Damask, James; Lawson, Robert

    This report sets up a structure for examining the real costs of public education. It defines three approaches of gathering and reporting cost information: narrow (salaries and current expenditures, excluding capital outlays); generally accepted accounting principles (GAAP) (costs are recorded during the period in which they occur); and broad (all…

  7. 17 CFR 240.14d-100 - Schedule TO. Tender offer statement under section 14(d)(1) or 13(e)(1) of the Securities Exchange...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... holders. If pro forma financial information is required by this instruction, the historical financial... body of accounting principles other than U.S. GAAP, the summarized financial information must be... unreasonable cost or expense. Make a statement to that effect and the reasons for their unavailability. 8....

  8. 75 FR 4259 - Revisions to the EDA Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-27

    ... Accounting Principles (``GAAP'') define ``current'' as a 12-month period. Therefore, the 12-month period... sources (whenever possible). EDA will use this data and report to fulfill its performance measurement..., Investment and Project performance through an internal performance measurement system. * * * * * 0 10....

  9. 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.…

  10. 37 CFR 382.2 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... limitations specified in 17 U.S.C. 112(e). GAAP shall mean generally accepted accounting principles in effect.... subscribers for Licensee's programming service; (ii) Licensee's advertising revenues (as billed), or other monies received from sponsors, if any, less advertising agency commissions not to exceed 15% of...

  11. Radar principles

    NASA Technical Reports Server (NTRS)

    Sato, Toru

    1989-01-01

    Discussed here is a kind of radar called atmospheric radar, which has as its target clear air echoes from the earth's atmosphere produced by fluctuations of the atmospheric index of refraction. Topics reviewed include the vertical structure of the atmosphere, the radio refractive index and its fluctuations, the radar equation (a relation between transmitted and received power), radar equations for distributed targets and spectral echoes, near field correction, pulsed waveforms, the Doppler principle, and velocity field measurements.

  12. 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

    2015-09-08

    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.

  13. 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.

  14. Pain: A Statistical Account

    PubMed Central

    Thacker, Michael A.; Moseley, G. Lorimer

    2017-01-01

    Perception is seen as a process that utilises partial and noisy information to construct a coherent understanding of the world. Here we argue that the experience of pain is no different; it is based on incomplete, multimodal information, which is used to estimate potential bodily threat. We outline a Bayesian inference model, incorporating the key components of cue combination, causal inference, and temporal integration, which highlights the statistical problems in everyday perception. It is from this platform that we are able to review the pain literature, providing evidence from experimental, acute, and persistent phenomena to demonstrate the advantages of adopting a statistical account in pain. Our probabilistic conceptualisation suggests a principles-based view of pain, explaining a broad range of experimental and clinical findings and making testable predictions. PMID:28081134

  15. 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)

  16. Probing Mach's principle

    NASA Astrophysics Data System (ADS)

    Annila, Arto

    2012-06-01

    The principle of least action in its original form á la Maupertuis is used to explain geodetic and frame-dragging precessions which are customarily accounted for a curved space-time in general relativity. The least-time equations of motion agree with observations and are also in concert with general relativity. Yet according to the least-time principle, gravitation does not relate to the mathematical metric of space-time, but to a tangible energy density embodied by photons. The density of free space is in balance with the total mass of the Universein accord with the Planck law. Likewise, a local photon density and its phase distribution are in balance with the mass and charge distribution of a local body. Here gravitational force is understood as an energy density difference that will diminish when the oppositely polarized pairs of photons co-propagate from the energy-dense system of bodies to the energy-sparse system of the surrounding free space. Thus when the body changes its state of motion, the surrounding energy density must accommodate the change. The concurrent resistance in restructuring the surroundings, ultimately involving the entire Universe, is known as inertia. The all-around propagating energy density couples everything with everything else in accord with Mach’s principle.

  17. 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…

  18. 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)

  19. 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…

  20. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  1. 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…

  2. 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.

  3. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  4. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles; and also describe the nature of each such adverse opinion, disclaimer of... any matter of accounting principles or practices, financial statement disclosure, or auditing scope...

  5. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles; and also describe the nature of each such adverse opinion, disclaimer of... any matter of accounting principles or practices, financial statement disclosure, or auditing scope...

  6. Accounting: Accountants Need Verbal Skill Training

    ERIC Educational Resources Information Center

    Whitaker, Bruce L.

    1978-01-01

    Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

  7. 12 CFR 347.304 - Accounting for fees on international loans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accepted accounting principles. ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Accounting for fees on international loans. 347... OF GENERAL POLICY INTERNATIONAL BANKING International Lending § 347.304 Accounting for fees...

  8. 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…

  9. 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...

  10. 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...

  11. 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...

  12. 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)

  13. 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...

  14. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... PRIVATE VOLUNTARY ORGANIZATIONS Eligibility Provisions § 950.203 Public accountability standards. (a) To... accrual and any other methods of accounting are not acceptable) in accordance with generally accepted accounting principles and that an audit of its fiscal operations is completed annually by an...

  15. 7 CFR 1767.12 - Accounting system requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Borrowers, herein, which prescribes accounting principles to be applied to specific factual circumstances. ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System...

  16. 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…

  17. Custom accounts receivable modeling.

    PubMed

    Veazie, J

    1994-04-01

    In hospital and clinic management, accounts are valued as units and handled equally--a $20 account receives the same minimum number of statements as a $20,000 account. Quite often, the sheer number of accounts a hospital or clinic has to handle forces executives to manage accounts by default and failure--accounts mature on an aging track and, if left unpaid by patients, eventually are sent to collections personnel. Of the bad-debt accounts placed with collections agencies, many are misclassified as charity or hardship cases, while others could be collected by hospital or clinic staff with a limited amount of additional effort.

  18. Intuitions, principles and consequences

    PubMed Central

    Shaw, A

    2001-01-01

    Some approaches to the assessment of moral intuitions are discussed. The controlled ethical trial isolates a moral issue from confounding factors and thereby clarifies what a person's intuition actually is. Casuistic reasoning from situations, where intuitions are clear, suggests or modifies principles, which can then help to make decisions in situations where intuitions are unclear. When intuitions are defended by a supporting principle, that principle can be tested by finding extreme cases, in which it is counterintuitive to follow the principle. An approach to the resolution of conflict between valid moral principles, specifically the utilitarian and justice principles, is considered. It is argued that even those who justify intuitions by a priori principles are often obliged to modify or support their principles by resort to the consideration of consequences. Key Words: Intuitions • principles • consequences • utilitarianism PMID:11233371

  19. 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)…

  20. 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

  1. Predicting Student Success in Intermediate Accounting I.

    ERIC Educational Resources Information Center

    Morgan, Robert G.; And Others

    1985-01-01

    A study was conducted to find some quantitative predictors of student success in Intermediate Accounting I that an advisor can use as an aid in student counseling. The AICPA Level I Form C test and the average grade in principles courses proved to be reasonable predictors of success. (CT)

  2. Unit days in accounts receivable: a management tool.

    PubMed

    Davis, J L

    1984-10-01

    The importance and usefulness of the statistic "Days in accounts receivable" are well known among patient accounts managers. The same principles that apply to that well-known statistic may also be effectively applied to a single unit within any patient accounting department. With the calculation of a unit days in accounts receivable, the same evaluation and measurements of efficiency may be applied to individual files and patient accounts representatives. The results allow individual employees participation in the same measurable goals and objectives as are applied to the overall operation of the department, as well as supplying the patient accounts manager an additional valuable tool in analyzing total accounts receivable.

  3. 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)

  4. 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.

  5. Conditional entropy and Landauer principle

    NASA Astrophysics Data System (ADS)

    Chiuchiú, D.; Diamantini, M. C.; Gammaitoni, L.

    2015-08-01

    The Landauer principle describes the minimum heat produced by an information-processing device. Recently a new term has been included in the minimum heat production: it is called conditional entropy and takes into account the microstates content of a given logic state. Usually this term is assumed to be zero in bistable symmetric systems thanks to the strong hypothesis used to derive the Landauer principle. In this paper we show that conditional entropy can be nonzero even for bistable symmetric systems and that it can be expressed as the sum of three different terms related to the probabilistic features of the device. The contribution of the three terms to conditional entropy (and thus to the minimum heat production) is then discussed for the case of bit reset.

  6. 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…

  7. 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.

  8. 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,…

  9. 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…

  10. Automated Accounting. Instructor Guide.

    ERIC Educational Resources Information Center

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  11. 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,…

  12. 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…

  13. 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.

  14. 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.

  15. 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

  16. Sticking to its principles.

    PubMed

    1992-03-27

    Planned Parenthood says that rather than accept the Bush administration's gag rule it will give up federal funding of its operations. The gag rule forbids professionals at birth control clinics from even referring to abortion as an option to a pregnant woman, much less recommending one. President Bush has agreed to a policy which allows physicians but no one else at clinics to discuss abortion in at least some cases. In his view, according to White House officials, this was an admitted attempt to straddle the issue. Why he would want to straddle is understandable. The right wing of his party, which has always been suspicious of Mr. Bush, is pushing him to uphold what it regards as the Reagan legacy on this issue. The original gag rule, which prevented even physicians from discussing abortion as an option in almost all cases, was issued in the last presidents's 2nd term and upheld last year by the Supreme Court. Give Planned Parenthood credit for sticking to its principles. A lot of recipients of all sorts of federal funds want it both ways, take the money but not accept federal policy guidelines. When they find they can't, many "rise above principle," take the money and adjust policy accordingly. It is not going to be easy for Planned Parenthood now. Federal funds account for a significant portion of the organizations's budgets. Planned Parenthood of Maryland, for example, gets about $500,000 a year from the federal government, or about 12-13% of its total budget. It will either have to cut back on its services or increase its fundraising from other sources or charge women more for services--or all of those things. This is not the end of the story. It is certainly not the end of the political story. Pat Buchanan said of the new regulations, "I like the old position, to be quite candid." Thank goodness he never won a primary. George Bush would not have moved even as far as he hid on the gag rule. There will be a lot of agreement with the Buchanan view at the

  17. Accounting: "Balancing Out" the Accounting Program.

    ERIC Educational Resources Information Center

    Babcock, Coleen

    1979-01-01

    The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)

  18. 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.

  19. 10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So...

  20. 10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So...

  1. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  2. Instructional Software Design Principles.

    ERIC Educational Resources Information Center

    Hazen, Margret

    1985-01-01

    Discusses learner/computer interaction, learner control, sequencing of instructional events, and graphic screen design as effective principles for the design of instructional software, including tutorials. (MBR)

  3. 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…

  4. 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"…

  5. 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…

  6. Cluster Guide. Accounting Occupations.

    ERIC Educational Resources Information Center

    Beaverton School District 48, OR.

    Based on a recent task inventory of key occupations in the accounting cluster taken in the Portland, Oregon, area, this curriculum guide is intended to assist administrators and teachers in the design and implementation of high school accounting cluster programs. The guide is divided into four major sections: program organization and…

  7. The Accountability Illusion: Ohio

    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. The Accountability Illusion: Florida

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  9. 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…

  10. The Accountability Illusion: Wisconsin

    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…

  11. The Accountability Illusion: Vermont

    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…

  12. 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…

  13. The Coming Accounting Crisis

    ERIC Educational Resources Information Center

    Eaton, Tim V.

    2007-01-01

    The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented. This includes: (1) changes in attitude towards the roles of teaching, service and…

  14. 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…

  15. The Accountability Illusion: Nevada

    ERIC Educational Resources Information Center

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  16. 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

  17. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting... correcting amendments. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting...

  18. 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.

  19. Applying Japanese management tips to patient accounts.

    PubMed

    Groenevelt, C J

    1990-04-01

    "Just in time," a Japanese management philosophy that has been applied successfully in manufacturing operations, also can be used to improve management of patient accounts departments. Under its principles, healthcare organizations would develop standardized procedures; involve workers in decision making; set up training and education programs aimed at creating a multi-skilled pool of workers; establish smooth production schedules; and foster cooperation and commitment to the philosophy throughout the organization.

  20. Human Resource Accounting.

    DTIC Science & Technology

    1984-12-01

    I AD-RI54 787 HUMAN RESOURCE ACCOUNTING (U) NAVAL POSTGRADUATE SCHOOL 1/2 F MONTEREY CR J C MARTINS DEC 84 1UNCLASSIFIED /G 5/9 NL -~~ .. 2. . L...Monterey, California JUN1im THESISG HUMAN RESOURCE ACCOUNTING by Joaquim C. Martins LLJ.. December 1984 Thesis Advisor: R.A. McGonigal Approved for...REPORT & PECRI00 COVERED Master’s Thesis; Human Resource Accounting Dcme 94- ’ 6. PERFORMING ORG. REPORT NUMBER 7. AUTOR(*) . CONTRACT OR GRANT NUMBER

  1. Ideas for the Accounting Classroom.

    ERIC Educational Resources Information Center

    Kerby, Debra; Romine, Jeff

    2003-01-01

    Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

  2. 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.

  3. Readability of Accounting Books.

    ERIC Educational Resources Information Center

    Razek, Joseph R.; And Others

    1982-01-01

    This article describes the results of a survey of the readability of most of the intermediate and advanced accounting textbooks currently in use at colleges and universities throughout the United States. (CT)

  4. Accounting Equals Applied Algebra.

    ERIC Educational Resources Information Center

    Roberts, Sondra

    1997-01-01

    Argues that students should be given mathematics credits for completing accounting classes. Demonstrates that, although the terminology is different, the mathematical concepts are the same as those used in an introductory algebra class. (JOW)

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

    PubMed

    Baker, David G

    2011-08-19

    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.

  6. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts. This account must include undistributed balances in clearing accounts at the date of the balance sheet... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY...

  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. 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.

  10. 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.

  11. 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

  12. Kinship categories across languages reflect general communicative principles.

    PubMed

    Kemp, Charles; Regier, Terry

    2012-05-25

    Languages vary in their systems of kinship categories, but the scope of possible variation appears to be constrained. Previous accounts of kin classification have often emphasized constraints that are specific to the domain of kinship and are not derived from general principles. Here, we propose an account that is founded on two domain-general principles: Good systems of categories are simple, and they enable informative communication. We show computationally that kin classification systems in the world's languages achieve a near-optimal trade-off between these two competing principles. We also show that our account explains several specific constraints on kin classification proposed previously. Because the principles of simplicity and informativeness are also relevant to other semantic domains, the trade-off between them may provide a domain-general foundation for variation in category systems across languages.

  13. 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…

  14. Making Accountability Really Count

    ERIC Educational Resources Information Center

    Resnick, Lauren B.

    2006-01-01

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

  15. Accountability Update, March 2000.

    ERIC Educational Resources Information Center

    Washington State Higher Education Coordinating Board, Olympia.

    This report provides the Washington State legislature, the Governor, and other interested parties with an update on the accountability performance of each of the state's public baccalaureate institutions (Central Washington University, Eastern Washington University, Evergreen State College, Washington State University, Western Washington…

  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. 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…

  19. Community Accountability Conferencing.

    ERIC Educational Resources Information Center

    Thorsborne, Margaret

    Community Accountability Conferencing (CAC) was first introduced in Queensland, Australia schools in early 1994 after a serious assault in the school community. Some family members, students, and staff were dissatisfied with the solution of suspending the offenders. Seeking an alternative, comprehensive intervention strategy, the school community…

  20. 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.…

  1. Institutional Accountability Report, 2000.

    ERIC Educational Resources Information Center

    Santa Fe Community Coll., Gainesville, FL. Office of Institutional Research and Planning.

    This document discusses Santa Fe Community College's (SFCC) (Florida) five accountability measures. The type of data available provided on these measures is as follows: (1) District High School Enrollment Report and Retention and Success Rate Report; (2) Associate of Arts Degree Transfer Performance in the State University System; (3) Licensure…

  2. 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…

  3. Curtail Accountability, Cultivate Attainability

    ERIC Educational Resources Information Center

    Wraga, William G.

    2011-01-01

    The current test-driven accountability movement, codified in the No Child Left Behind Act of 2001 ([NCLB] 2002), was a misguided idea that will have the effect not of improving the education of children and youth, but of indicting the public school system of the United States. To improve education in the United States, politicians, policy makers,…

  4. Higher Education Accountability Plans

    ERIC Educational Resources Information Center

    Washington Higher Education Coordinating Board, 2003

    2003-01-01

    Washington state's public four-year universities and college have submitted their 2003-05 accountability plans to the Higher Education Coordinating Board (HECB). The state operating budget directs the Board to review these plans and set biennial performance targets for each institution. For 2003-05, the four-year institutions are reporting on a…

  5. 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…

  6. Full Accounting for Curriculum.

    ERIC Educational Resources Information Center

    Paddock, Marie-Louise

    1988-01-01

    Given the curriculum's importance in the educational process, curriculum evaluation should be considered as essential as a district financial audit. When Fenwick English conducted a 1979 curriculum audit of Columbus, Ohio, schools, the accounting firm encountered numerous problems concerning development, review, and management practices. Planning…

  7. 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…

  8. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer accounts receivable. (a) This account must include amounts due from customers for service, and...

  10. 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.

  11. Principles of multisensory behavior.

    PubMed

    Otto, Thomas U; Dassy, Brice; Mamassian, Pascal

    2013-04-24

    The combined use of multisensory signals is often beneficial. Based on neuronal recordings in the superior colliculus of cats, three basic rules were formulated to describe the effectiveness of multisensory signals: the enhancement of neuronal responses to multisensory compared with unisensory signals is largest when signals occur at the same location ("spatial rule"), when signals are presented at the same time ("temporal rule"), and when signals are rather weak ("principle of inverse effectiveness"). These rules are also considered with respect to multisensory benefits as observed with behavioral measures, but do they capture these benefits best? To uncover the principles that rule benefits in multisensory behavior, we here investigated the classical redundant signal effect (RSE; i.e., the speedup of response times in multisensory compared with unisensory conditions) in humans. Based on theoretical considerations using probability summation, we derived two alternative principles to explain the effect. First, the "principle of congruent effectiveness" states that the benefit in multisensory behavior (here the speedup of response times) is largest when behavioral performance in corresponding unisensory conditions is similar. Second, the "variability rule" states that the benefit is largest when performance in corresponding unisensory conditions is unreliable. We then tested these predictions in two experiments, in which we manipulated the relative onset and the physical strength of distinct audiovisual signals. Our results, which are based on a systematic analysis of response time distributions, show that the RSE follows these principles very well, thereby providing compelling evidence in favor of probability summation as the underlying combination rule.

  12. 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.

  13. 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.

  14. Basic Principles of Chromatography

    NASA Astrophysics Data System (ADS)

    Ismail, Baraem; Nielsen, S. Suzanne

    Chromatography has a great impact on all areas of analysis and, therefore, on the progress of science in general. Chromatography differs from other methods of separation in that a wide variety of materials, equipment, and techniques can be used. [Readers are referred to references (1-19) for general and specific information on chromatography.]. This chapter will focus on the principles of chromatography, mainly liquid chromatography (LC). Detailed principles and applications of gas chromatography (GC) will be discussed in Chap. 29. In view of its widespread use and applications, high-performance liquid chromatography (HPLC) will be discussed in a separate chapter (Chap. 28). The general principles of extraction are first described as a basis for understanding chromatography.

  15. [Ethical principles in electronvulsivotherapy].

    PubMed

    Richa, S; De Carvalho, W

    2016-12-01

    ECT or electroconvulsive therapy (ECT) is a therapeutic technique invented in 1935 but which was really developed after World War II and then spreading widely until the mid 1960s. The source of this technique, and some forms of stigma including films, have participated widely to make it suspect from a moral point of view. The ethical principles that support the establishment of a treatment by ECT are those relating to any action in psychiatry and are based on the one hand on the founding principles of bioethics: autonomy, beneficence, non-malfeasance, and justice, and on the other hand on the information on the technical and consent to this type of care.

  16. 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.

  17. Information content of systems as a physical principle

    NASA Astrophysics Data System (ADS)

    Czekaj, L.; Horodecki, M.; Horodecki, P.; Horodecki, R.

    2017-02-01

    To explain the conceptual gap between classical and quantum and other, hypothetical descriptions of the world, several principles have been proposed. So far, all these principles have not explicitly included the uncertainty relation. Here we introduce an information content principle (ICP) which represents a constrained uncertainty principle. The principle, by taking into account the encoding and decoding properties of a single physical system, is capable of separation, both classicality and quanta from a number of potential physical theories, including hidden variable theories. The ICP, which is satisfied by both classical and quantum theory, states that the amount of nonredundant information which may be extracted from a given system is bounded by a perfectly decodable information content of the system. We show that ICP allows one to discriminate theories which do not allow for correlations stronger than Tsirelson's bound. We show also how to apply the principle to composite systems, ruling out some theories despite that their elementary constituents behave quantumly.

  18. 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.…

  19. 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…

  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.

  1. Accounting for Every Kilowatt

    DTIC Science & Technology

    2014-10-01

    Equation 1. One estimate of the energy density of diesel fuel (ρdiesel) coupled with the efficiency (η) of a 60-kilowatt generator op- erating at...are going. Reduc- ing demand without reducing our capability requires appliance -level feedback, which current smart-meter technology does not...event. Accountability Soldiers need appliance -level feedback to reduce electrical consumption. Specifically, they need to know what loads are currently

  2. Integrated Cost Accounting System.

    DTIC Science & Technology

    1992-07-27

    few other companies. Harvard Business Review contained articles explaining the ideas behind the new costing methods and examples of applications...technical report. Peter Drucker in an article in Harvard Business Review ’carefully explains that accounting must change in response to the changes in...Kaplan in a Harvard Business Review article develop the idea of four levels of activities: facility sustaining activities; product-sustaining activities

  3. 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

  4. Copernicus, Kant, and the anthropic cosmological principles

    NASA Astrophysics Data System (ADS)

    Roush, Sherrilyn

    In the last three decades several cosmological principles and styles of reasoning termed 'anthropic' have been introduced into physics research and popular accounts of the universe and human beings' place in it. I discuss the circumstances of 'fine tuning' that have motivated this development, and what is common among the principles. I examine the two primary principles, and find a sharp difference between these 'Weak' and 'Strong' varieties: contrary to the view of the progenitors that all anthropic principles represent a departure from Copernicanism in cosmology, the Weak Anthropic Principle is an instance of Copernicanism. It has close affinities with the step of Copernicus that Immanuel Kant took himself to be imitating in the 'critical' turn that gave rise to the Critique of Pure Reason. I conclude that the fact that a way of going about natural science mentions human beings is not sufficient reason to think that it is a subjective approach; in fact, it may need to mention human beings in order to be objective.

  5. Inflation Accounting Methods and their Effectiveness.

    DTIC Science & Technology

    accounting and current cost accounting are explained as the major inflation accounting methods. Inflation accounting standards announced in the United...inflation accounting, constant purchasing power accounting, constant dollar accounting, current cost accounting , current value.

  6. 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)

  7. 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…

  8. 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…

  9. Principles of Cancer Screening.

    PubMed

    Pinsky, Paul F

    2015-10-01

    Cancer screening has long been an important component of the struggle to reduce the burden of morbidity and mortality from cancer. Notwithstanding this history, many aspects of cancer screening remain poorly understood. This article presents a summary of basic principles of cancer screening that are relevant for researchers, clinicians, and public health officials alike.

  10. 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

  11. Principles of sound ecotoxicology.

    PubMed

    Harris, Catherine A; Scott, Alexander P; Johnson, Andrew C; Panter, Grace H; Sheahan, Dave; Roberts, Mike; Sumpter, John P

    2014-03-18

    We have become progressively more concerned about the quality of some published ecotoxicology research. Others have also expressed concern. It is not uncommon for basic, but extremely important, factors to apparently be ignored. For example, exposure concentrations in laboratory experiments are sometimes not measured, and hence there is no evidence that the test organisms were actually exposed to the test substance, let alone at the stated concentrations. To try to improve the quality of ecotoxicology research, we suggest 12 basic principles that should be considered, not at the point of publication of the results, but during the experimental design. These principles range from carefully considering essential aspects of experimental design through to accurately defining the exposure, as well as unbiased analysis and reporting of the results. Although not all principles will apply to all studies, we offer these principles in the hope that they will improve the quality of the science that is available to regulators. Science is an evidence-based discipline and it is important that we and the regulators can trust the evidence presented to us. Significant resources often have to be devoted to refuting the results of poor research when those resources could be utilized more effectively.

  12. Gravitational Lagrangians, Mach's Principle, and the Equivalence Principle in an Expanding Universe

    NASA Astrophysics Data System (ADS)

    Essén, Hanno

    2014-08-01

    Gravitational Lagrangians as derived by Fock for the Einstein-Infeld-Hoffmann approach, and by Kennedy assuming only a fourth rank tensor interaction, contain long range interactions. Here we investigate how these affect the local dynamics when integrated over an expanding universe out to the Hubble radius. Taking the cosmic expansion velocity into account in a heuristic manner it is found that these long range interactions imply Mach's principle, provided the universe has the critical density, and that mass is renormalized. Suitable higher order additions to the Lagrangians make the formalism consistent with the equivalence principle.

  13. The Integration of Behavioral Accounting in Undergraduate Accounting Curricula.

    ERIC Educational Resources Information Center

    Buchanan, Phillip G.; Cao, Le Thi

    1986-01-01

    The study reported here is part of a continuing project with the goal of determining the place of behavioral accounting in the accounting curricula. While the first two studies focused on the graduate accounting curricula and the practitioners' opinions on the subject, this study concentrates on the behavioral accounting content of undergraduate…

  14. 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,…

  15. 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.

  16. 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.

  17. 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.

  18. 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…

  19. 12 CFR 211.45 - Accounting for fees on international loans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accordance with generally accepted accounting principles. Interpretations ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Accounting for fees on international loans. 211... Accounting for fees on international loans. (a) Restrictions on fees for restructured international loans....

  20. 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.…

  1. Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives

    ERIC Educational Resources Information Center

    Boyce, Gordon; Greer, Susan; Blair, Bill; Davids, Cindy

    2012-01-01

    This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined.…

  2. Principles of Glacier Mechanics

    NASA Astrophysics Data System (ADS)

    Waddington, Edwin D.

    Glaciers are awesome in size and move at a majestic pace, and they frequently occupy spectacular mountainous terrain. Naturally, many Earth scientists are attracted to glaciers. Some of us are even fortunate enough to make a career of studying glacier flow. Many others work on the large, flat polar ice sheets where there is no scenery. As a leader of one of the foremost research projects now studying the flow of mountain glaciers (Storglaciaren, Norway), Roger Hooke is well qualified to describe the principles of glacier mechanics. Principles of Glacier Mechanics is written for upper-level undergraduate students and graduate students with an interest in glaciers and the landforms that glaciers produce. While most of the examples in the text are drawn from valley glacier studies, much of the material is also relevant to “glacier flatland” on the polar ice sheets.

  3. Principles of plasma diagnostics

    NASA Astrophysics Data System (ADS)

    Hutchinson, Ian H.

    The physical principles, techniques, and instrumentation of plasma diagnostics are examined in an introduction and reference work for students and practicing scientists. Topics addressed include basic plasma properties, magnetic diagnostics, plasma particle flux, and refractive-index measurements. Consideration is given to EM emission by free and bound electrons, the scattering of EM radiation, and ion processes. Diagrams, drawings, graphs, sample problems, and a glossary of symbols are provided.

  4. 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 ...

  5. Software Engineering Principles.

    DTIC Science & Technology

    1980-07-01

    but many differences as well . ct goal: Develop a family of military message systems using 2nt software engineering principles :ovide useful product to...The hard copy could then be manually scanned , distributed, and logged. SMP would be useful in developing and testing MP. It would provide minimal...design decisions.t4 C. Alternative ways to develop the program 1. Start from scratch. 2. Start with Stage 3. Scan line by line and make required changes. 3

  6. 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.

  7. 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.

  8. Principled Missing Data Treatments.

    PubMed

    Lang, Kyle M; Little, Todd D

    2016-04-04

    We review a number of issues regarding missing data treatments for intervention and prevention researchers. Many of the common missing data practices in prevention research are still, unfortunately, ill-advised (e.g., use of listwise and pairwise deletion, insufficient use of auxiliary variables). Our goal is to promote better practice in the handling of missing data. We review the current state of missing data methodology and recent missing data reporting in prevention research. We describe antiquated, ad hoc missing data treatments and discuss their limitations. We discuss two modern, principled missing data treatments: multiple imputation and full information maximum likelihood, and we offer practical tips on how to best employ these methods in prevention research. The principled missing data treatments that we discuss are couched in terms of how they improve causal and statistical inference in the prevention sciences. Our recommendations are firmly grounded in missing data theory and well-validated statistical principles for handling the missing data issues that are ubiquitous in biosocial and prevention research. We augment our broad survey of missing data analysis with references to more exhaustive resources.

  9. Automated Accounting. Payroll. Instructor Module.

    ERIC Educational Resources Information Center

    Moses, Duane R.

    This teacher's guide was developed to assist business instructors using Dac Easy Accounting Payroll Version 3.0 edition software in their accounting programs. The module contains assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting--payroll. Basic accounting skills are…

  10. 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…

  11. 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)

  12. 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.

  13. Accounting Students' Perceptions of Factors Influencing Exam Performance.

    ERIC Educational Resources Information Center

    Thibadoux, Greg M.; Greenberg, Ira S.

    1987-01-01

    Ninety students were pretested and posttested in an accounting principles course to determine how expectations and perceptions of self-control affected their grade on an examination and how the grade changed their perceptions. Students who did poorer than anticipated on the test exhibited some expectancy shifts. (CH)

  14. 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…

  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. 46 CFR 232.5 - Income Statement Accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... accounting principles for the segment of the maritime industry of which the contractor is a part and shall be... insurance; hull and machinery insurance premiums; protection and indemnity insurance premiums; protection and indemnity insurance; deductible expense attributed to illness or injury of crew members; and...

  17. 46 CFR 232.5 - Income Statement Accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... accounting principles for the segment of the maritime industry of which the contractor is a part and shall be... insurance; hull and machinery insurance premiums; protection and indemnity insurance premiums; protection and indemnity insurance; deductible expense attributed to illness or injury of crew members; and...

  18. 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…

  19. 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…

  20. 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…

  1. 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

  2. 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)

  3. 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.

  4. Classification: Purposes, Principles, Progress, Prospects

    ERIC Educational Resources Information Center

    Sokal, Robert R.

    1974-01-01

    Clustering and other new techniques have changed classificatory principles and practice in many sciences. Discussed are defintions, purposes of classification, principles of classification, and recent trends. (Author/RH)

  5. Principles of Environmental Chemistry

    NASA Astrophysics Data System (ADS)

    Hathaway, Ruth A.

    2007-07-01

    Roy M. Harrison, Editor RSC Publishing; ISBN 0854043713; × + 363 pp.; 2006; $69.95 Environmental chemistry is an interdisciplinary science that includes chemistry of the air, water, and soil. Although it may be confused with green chemistry, which deals with potential pollution reduction, environmental chemistry is the scientific study of the chemical and biochemical principles that occur in nature. Therefore, it is the study of the sources, reactions, transport, effects, and fates of chemical species in the air, water, and soil environments, and the effect of human activity on them. Environmental chemistry not only explores each of these environments, but also closely examines the interfaces and boundaries where the environments intersect.

  6. Complex Correspondence Principle

    SciTech Connect

    Bender, Carl M.; Meisinger, Peter N.; Hook, Daniel W.; Wang Qinghai

    2010-02-12

    Quantum mechanics and classical mechanics are distinctly different theories, but the correspondence principle states that quantum particles behave classically in the limit of high quantum number. In recent years much research has been done on extending both quantum and classical mechanics into the complex domain. These complex extensions continue to exhibit a correspondence, and this correspondence becomes more pronounced in the complex domain. The association between complex quantum mechanics and complex classical mechanics is subtle and demonstrating this relationship requires the use of asymptotics beyond all orders.

  7. [Catastrophe medicine. General principles].

    PubMed

    Linde, H

    1980-10-17

    Catastrophe medicine is the organization of masses under difficult conditions. The present article is concerned with the competence and organization in the event of a catastrophe and describes the phasic course of a catastrophe situation. The most important element of effective first aid measures, screening for shock and pain treatment, and first surgical treatment and the principles of ballistic factors are dealt with. Particular attention is given to the evacuation of emergency patients from the scene of the catastrophe. A request is made for " Catastrophe medicine" to be included by the medical faculties and educational institutes in their course of study for paramedical personnel.

  8. Principles of Liquid Chromatography

    NASA Astrophysics Data System (ADS)

    Bakalyar, Stephen R.

    This article reviews the basic principles of high performance liquid chromatography (HPLC). The introductory section provides an overview of the HPLC technique, placing it in historical context and discussing the elementary facts of the separation mechanism. The next section discusses the nature of resolution, describing the two principal aspects, zone center separation and zone spreading. The third section takes a detailed look at how HPLC is used in practice to achieve a separation. It discusses the three key variables that need to be adjusted: retention, efficiency, and selectivity. A fourth section is concerned with various relationships of practical importance: flow rate, temperature, and pressure. A final section discusses future trends in HPLC.

  9. Principles of electromagnetic theory

    SciTech Connect

    Kovetz, A.H. )

    1990-01-01

    This book emphasizes the fundamental understanding of the laws governing the behavior of charge and current carrying bodies. Electromagnetism is presented as a classical theory, based-like mechanics-on principles that are independent of the atomic constitution of matter. This book is unique among electromagnetic texts in its treatment of the precise manner in which electromagnetism is linked to mechanics and thermodynamics. Applications include electrostriction, piezoelectricity, ferromagnetism, superconductivity, thermoelectricity, magnetohydrodynamics, radiation from charged particles, electromagnetic wave propagation and guided waves. There are many worked examples of dynamical and thermal effects of electromagnetic fields, and of effects resulting from the motion of bodies.

  10. 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.

  11. 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.

  12. 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…

  13. Principles for School Drug Education

    ERIC Educational Resources Information Center

    Meyer, Lois

    2004-01-01

    This document presents a revised set of principles for school drug education. The principles for drug education in schools comprise an evolving framework that has proved useful over a number of decades in guiding the development of effective drug education. The first edition of "Principles for Drug Education in Schools" (Ballard et al.…

  14. 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…

  15. 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…

  16. Accounting: The Integration of Computers into the Accounting Class.

    ERIC Educational Resources Information Center

    Brown, Dorothy Lee

    1980-01-01

    Since computers are universally accepted in business today, the accounting classroom is the appropriate place to teach their use. A California high school accounting committee's recommendation led to the school's development of a computer processing program within the accounting department. The program's curriculum is described. (CT)

  17. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable. This account must include all amounts payable by the service company within one year that are not... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143, Other... 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...

  19. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... the measurement and allocation of the cost of infrequent and difficult to predict events. The FAR at... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy...

  20. 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

  1. [Principles of callus distraction].

    PubMed

    Hankemeier, S; Bastian, L; Gosling, T; Krettek, C

    2004-10-01

    Callus distraction is based on the principle of regenerating bone by continuous distraction of proliferating callus tissue. It has become the standard treatment of significant leg shortening and large bone defects. Due to many problems and complications, exact preoperative planning, operative technique and careful postoperative follow-up are essential. External fixators can be used for all indications of callus distraction. However, due to pin tract infections, pain and loss of mobility caused by soft tissue transfixation, fixators are applied in patients with open growth plates, simultaneous lengthening with continuous deformity corrections, and increased risk of infection. Distraction over an intramedullary nail allows removal of the external fixator at the end of distraction before callus consolidation (monorail method). The intramedullary nail protects newly formed callus tissue and reduces the risk of axial deviation and refractures. Recently developed, fully intramedullary lengthening devices eliminate fixator-associated complications and accelerate return to normal daily activities. This review describes principles of callus distraction, potential complications and their management.

  2. Principle of relative locality

    SciTech Connect

    Amelino-Camelia, Giovanni; Freidel, Laurent; Smolin, Lee; Kowalski-Glikman, Jerzy

    2011-10-15

    We propose a deepening of the relativity principle according to which the invariant arena for nonquantum physics is a phase space rather than spacetime. Descriptions of particles propagating and interacting in spacetimes are constructed by observers, but different observers, separated from each other by translations, construct different spacetime projections from the invariant phase space. Nonetheless, all observers agree that interactions are local in the spacetime coordinates constructed by observers local to them. This framework, in which absolute locality is replaced by relative locality, results from deforming energy-momentum space, just as the passage from absolute to relative simultaneity results from deforming the linear addition of velocities. Different aspects of energy-momentum space geometry, such as its curvature, torsion and nonmetricity, are reflected in different kinds of deformations of the energy-momentum conservation laws. These are in principle all measurable by appropriate experiments. We also discuss a natural set of physical hypotheses which singles out the cases of energy-momentum space with a metric compatible connection and constant curvature.

  3. Principles of safety pharmacology.

    PubMed

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

    2008-08-01

    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.).

  4. 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

  5. A Self-Study Guide to Implementation of Inclusive Assessment and Accountability Systems. A Best Practice Approach.

    ERIC Educational Resources Information Center

    Quenemoen, Rachel F.; Thompson, Sandra J.; Thurlow, Martha L.; Lehr, Camilla A.

    The National Center on Educational Outcomes has identified six core principles of assessment and accountability systems that include all students, specifically students with disabilities, and they have developed brief statements of rationale for each of the principles. These principles, which reflect best practices, are consistent with the…

  6. The Aristotelian definition of motion and the principle of inertia

    NASA Astrophysics Data System (ADS)

    McLaughlin, Thomas J.

    2001-07-01

    This dissertation argues that Newton's First Law of Motion, also known as the principle of inertia, is compatible with the Aristotelian definition of motion accepted by St. Thomas Aquinas and with the mover causality principle, which follows from that definition. The argument distinguishes Aquinas' general principles of natural philosophy from his more specific principles of nature. Thus, one can abandon Aquinas' geocentric cosmology without rejecting his entire philosophy of nature, which includes principles such as the four causes, the mover causality principle, and the definitions of motion and time. That is, the Aristotelian conception of what motion is as such does not depend upon Aquinas' accounts of gravitational, projectile, and celestial motion. After explaining what Aquinas means by the definition of motion, "the act of a being in potency insofar as it is in potency," I argue that Aquinas' view of the mover causality principle, "whatever is moved is moved by another," has been frequently misunderstood. Aquinas did not hold that the mover causality principle requires a continuously acting mover to sustain a body's motion. I then show, using Newton's examples of the First Law of Motion, his conception of inertia, the common practice of physicists and astronomers, and other arguments, that the principle of inertia requires a version of the mover causality principle that is compatible with Aquinas' own understanding. I then argue that the principle of inertia is distinct from the philosophical framework within which it has been commonly and historically conceived. In this framework, motion is no longer thought of as a coming to be but is considered a first principle or an unchanging primary quality, a view that the principle of inertia seemingly instantiates through the notion of a "state." This philosophical framework distorts the understanding of the principle of inertia. I argue that the principle of inertia is more intelligibly understood in light of the

  7. 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.

  8. SOME DEVELOPMENTS IN MANAGEMENT SCIENCE AND INFORMATION SYSTEMS WITH RESPECT TO MEASUREMENT IN ACCOUNTING.

    DTIC Science & Technology

    information systems are discussed in the context of accounting measurement. Data requirements for implementation of the new planning and control techniques are considered and compared with data furnished by accounting reports. Input data and aggregation in contemporary information systems are compared with recording and classification in conventional accounting systems. It is proposed that accounting measurement principles be developed for data in ’micro’ units, much smaller than the transaction, which serve as data inputs in on-line

  9. 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....

  10. 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....

  11. 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....

  12. 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....

  13. Accounting Instruction Builds Economic Literacy.

    ERIC Educational Resources Information Center

    Albaugh, Thomas A.; Porreca, Anthony G.

    1985-01-01

    A study of 236 11th-grade accounting students was conducted to measure the economic literacy of students enrolled in high school business education. It was found that those students who had accounting instruction had mean scores that were higher than those students who did not have accounting instruction. (CT)

  14. 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…

  15. 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....

  16. A DRDC Management Accountability Framework

    DTIC Science & Technology

    2009-09-01

    difficult to hold subordinates to account . Level 3 123 Atlantic, Valcartier, Ottawa, Toronto, and...Canada A DRDC Management Accountability Framework Final Report Contract Project Manager: Dr. Fazley Siddiq, 902-494-8802 Contract Number: W7707...B3H 3J5 This page intentionally left blank.   A DRDC Management Accountability Framework Final Report Judy A. Baroni Research

  17. 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…

  18. 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…

  19. 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.

  20. 32 CFR 37.625 - What cost principles or standards do I require for for-profit participants?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... any firm to needlessly change its cost-accounting system, your expenditure-based TIAs are to apply the... research and development activities under the Generally Accepted Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974...

  1. 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.

  2. 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.

  3. 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.)

  4. 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.

  5. 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?.

  6. 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.

  7. Dynamical principles in neuroscience

    NASA Astrophysics Data System (ADS)

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

    2006-10-01

    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?

  8. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.520 Section 97.520 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR NOX Ozone Season allowances held in the...

  9. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.720 Section 97.720 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR SO2 Group 2 allowances held in the...

  10. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.420 Section 97.420 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR NOX Annual allowances held in the...

  11. 40 CFR 97.420 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.420 Section 97.420 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR NOX Annual allowances held in the...

  12. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.620 Section 97.620 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR SO2 Group 1 allowances held in the...

  13. 40 CFR 97.620 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.620 Section 97.620 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR SO2 Group 1 allowances held in the...

  14. 40 CFR 97.720 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.720 Section 97.720 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR SO2 Group 2 allowances held in the...

  15. 40 CFR 97.520 - Establishment of compliance accounts, assurance accounts, and general accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Establishment of compliance accounts, assurance accounts, and general accounts. 97.520 Section 97.520 Protection of Environment ENVIRONMENTAL... persons who have an ownership interest with respect to TR NOX Ozone Season allowances held in the...

  16. 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…

  17. Educational Research in China: Guiding Principles and Major Tasks.

    ERIC Educational Resources Information Center

    Wu, Wei

    This account of efforts to reconstruct educational research in China, guided by Marxist principles and reflective of a national policy of building a "socialist spiritual civilization," presents the major requirements of that endeavor. Educational sciences are to be guided by four understandings: correct theories; realistic policies;…

  18. Shopping at the ELT Supermarket: Principled Decisions and Practices.

    ERIC Educational Resources Information Center

    Gabrielatos, Costas

    This article reflects the ongoing development of a principled and flexible methodological framework for English language teaching (ELT) that is free from traditional or dogmatic constraints, flexible enough to take into account new ideas and insights, and critical of current trends and the claims of authorities and experts. It begins by examining…

  19. 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.

  20. The Principles of War Reconsidered

    DTIC Science & Technology

    2009-06-01

    Africanus, Julius Caesar , Genghis Khan, Suleiman the Magnificent, Jomini, Douhet, and Giap (John M. Collins, Military Strategy: Principles, Practices...Alexander, Hannibal and Caesar have all acted on the same principles. To keep your forces united, to be vulnerable at no point, to bear down with...and circumstances. Originally, the principles were not expressed by the warriors (most simply did not have the time to write – Caesar being a notable

  1. 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.

  2. Vedic principles of therapy.

    PubMed

    Boyer, R W

    2012-01-01

    This paper introduces Vedic principles of therapy as a holistic integration of healing and human development. The most integrative aspect is a "consciousness-based" approach in which the bottom line of the mind is consciousness itself, accessed by transcending mental activity to its simplest ground state. This directly contrasts with "unconscious-based" approaches that hold the basis of conscious mind is the unconscious, such as analytic, humanistic, and cognitive-behavioral approaches. Although not presented as a specific therapeutic approach, interventions associated with this Vedic approach have extensive support in the applied research literature. A brief review of experimental research toward a general model of mind-and cutting-edge developments in quantum physics toward nonlocal mind-shows a convergence on the ancient Vedic model of mind. Comparisons with contemporary therapies further show that the simplicity, subtlety, and holistic nature of the Vedic approach represent a significant advance over approaches which have overlooked the fundamental ground state of the mind.

  3. Bateman's principle and immunity.

    PubMed Central

    Rolff, Jens

    2002-01-01

    The immunocompetence handicap hypothesis (ICHH) of Folstad and Karter has inspired a large number of studies that have tried to understand the causal basis of parasite-mediated sexual selection. Even though this hypothesis is based on the double function of testosterone, a hormone restricted to vertebrates, studies of invertebrates have tended to provide central support for specific predictions of the ICHH. I propose an alternative hypothesis that explains many of the findings without relying on testosterone or other biochemical feedback loops. This alternative is based on Bateman's principle, that males gain fitness by increasing their mating success whilst females increase fitness through longevity because their reproductive effort is much higher. Consequently, I predict that females should invest more in immunity than males. The extent of this dimorphism is determined by the mating system and the genetic correlation between males and females in immune traits. In support of my arguments, I mainly use studies on insects that share innate immunity with vertebrates and have the advantage that they are easier to study. PMID:11958720

  4. 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.

  5. 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

  6. Basic principles of stability.

    PubMed

    Egan, William; Schofield, Timothy

    2009-11-01

    An understanding of the principles of degradation, as well as the statistical tools for measuring product stability, is essential to management of product quality. Key to this is management of vaccine potency. Vaccine shelf life is best managed through determination of a minimum potency release requirement, which helps assure adequate potency throughout expiry. Use of statistical tools such a least squares regression analysis should be employed to model potency decay. The use of such tools provides incentive to properly design vaccine stability studies, while holding stability measurements to specification presents a disincentive for collecting valuable data. The laws of kinetics such as Arrhenius behavior help practitioners design effective accelerated stability programs, which can be utilized to manage stability after a process change. Design of stability studies should be carefully considered, with an eye to minimizing the variability of the stability parameter. In the case of measuring the degradation rate, testing at the beginning and the end of the study improves the precision of this estimate. Additional design considerations such as bracketing and matrixing improve the efficiency of stability evaluation of vaccines.

  7. Toward Reflective Accountability: Using NSSE for Accountability and Transparency

    ERIC Educational Resources Information Center

    McCormick, Alexander C.

    2009-01-01

    Accountability pressures in higher education are not new; they are part of an enduring public policy discourse about the costs and benefits, both individual and social, of higher education. What is relatively new, however, is the prominent place that issues of accountability now occupy on the nation's higher education agenda. There is an important…

  8. Community Accountability: A Theory of Information, Accountability, and School Improvement.

    ERIC Educational Resources Information Center

    Henry, Gary T.

    1996-01-01

    Punitive accountability systems rely on eternally induced motives (avoiding sanctions) to improve low-rung educational performance. Community accountability uses information to bring the public and its schools together and improve total school performance. Emphasis is on positive, internal mechanisms to motivate performance and use of market…

  9. [The beginning of the first principles: the anthropic principle].

    PubMed

    González de Posada, Francisco

    2004-01-01

    The nowadays classical Anthropic Principle is put both in the historical perspective of the traditional problem of "the place of man in the Universe', and in the confluence of several scientific "border" issues, some of which, due to their problematical nature, are also subject of philosophical analysis. On the one hand, the scientific uses of the Principle, related to the initial and constitutional conditions of "our Universe", are enumerated, as they are supposedly necessary for the appearance and consequent development of Life--up to Man--. On the other, an organized collection of the principles of today's Physics is synthetically exhibited. The object of this work is to determine the intrinsic scientific nature of the Anthropic Principle, and the role it plays in the global frame of the principles of Physics (Astrophysics, Astrobiology and Cosmology).

  10. The inconstant "principle of constancy".

    PubMed

    Kanzer, M

    1983-01-01

    A review of the principle of constancy, as it appeared in Freud's writings, shows that it was inspired by his clinical observations, first with Breuer in the field of cathartic therapy and then through experiences in the early usage of psychoanalysis. The recognition that memories repressed in the unconscious created increasing tension, and that this was relieved with dischargelike phenomena when the unconscious was made conscious, was the basis for his claim to originality in this area. The two principles of "neuronic inertia" Freud expounded in the Project (1895), are found to offer the key to the ambiguous definition of the principle of constancy he was to offer in later years. The "original" principle, which sought the complete discharge of energy (or elimination of stimuli), became the forerunner of the death drive; the "extended" principle achieved balances that were relatively constant, but succumbed in the end to complete discharge. This was the predecessor of the life drives. The relation between the constancy and pleasure-unpleasure principles was maintained for twenty-five years largely on an empirical basis which invoked the concept of psychophysical parallelism between "quantity" and "quality." As the links between the two principles were weakened by clinical experiences attendant upon the growth of ego psychology, a revision of the principle of constancy was suggested, and it was renamed the Nirvana principle. Actually it was shifted from alignment with the "extended" principle of inertia to the original, so that "constancy" was incongruously identified with self-extinction. The former basis for the constancy principle, the extended principle of inertia, became identified with Eros. Only a few commentators seem aware of this radical transformation, which has been overlooked in the Standard Edition of Freud's writings. Physiological biases in the history and conception of the principle of constancy are noted in the Standard Edition. The historical

  11. Principles of periodontology.

    PubMed

    Dentino, Andrew; Lee, Seokwoo; Mailhot, Jason; Hefti, Arthur F

    2013-02-01

    Periodontal diseases are among the most common diseases affecting humans. Dental biofilm is a contributor to the etiology of most periodontal diseases. It is also widely accepted that immunological and inflammatory responses to biofilm components are manifested by signs and symptoms of periodontal disease. The outcome of such interaction is modulated by risk factors (modifiers), either inherent (genetic) or acquired (environmental), significantly affecting the initiation and progression of different periodontal disease phenotypes. While definitive genetic determinants responsible for either susceptibility or resistance to periodontal disease have yet to be identified, many factors affecting the pathogenesis have been described, including smoking, diabetes, obesity, medications, and nutrition. Currently, periodontal diseases are classified based upon clinical disease traits using radiographs and clinical examination. Advances in genomics, molecular biology, and personalized medicine may result in new guidelines for unambiguous disease definition and diagnosis in the future. Recent studies have implied relationships between periodontal diseases and systemic conditions. Answering critical questions regarding host-parasite interactions in periodontal diseases may provide new insight in the pathogenesis of other biomedical disorders. Therapeutic efforts have focused on the microbial nature of the infection, as active treatment centers on biofilm disruption by non-surgical mechanical debridement with antimicrobial and sometimes anti-inflammatory adjuncts. The surgical treatment aims at gaining access to periodontal lesions and correcting unfavorable gingival/osseous contours to achieve a periodontal architecture that will provide for more effective oral hygiene and periodontal maintenance. In addition, advances in tissue engineering have provided innovative means to regenerate/repair periodontal defects, based upon principles of guided tissue regeneration and utilization

  12. Hydrotectonics; principles and relevance

    USGS Publications Warehouse

    Kopf, R.W.

    1982-01-01

    Hydrotectonics combines the principles of hydraulics and rock mechanics. The hypothesis assumes that: (1) no faults are truly planar, (2) opposing noncongruent wavy wallrock surfaces form chambers and bottlenecks along the fault, and (3) most thrusting occurs beneath the water table. These physical constraints permit the following dynamics. Shear displacement accompanying faulting must constantly change the volume of each chamber. Addition of ground water liquefies dry fault breccia to a heavy incompressible viscous muddy breccia I call fault slurry. When the volume of a chamber along a thrust fault decreases faster than its fault slurry can escape laterally, overpressurized slurry is hydraulically injected into the base of near-vertical fractures in the otherwise impervious overriding plate. Breccia pipes commonly form where such fissures intersect. Alternating decrease and increase in volume of the chamber subjects this injection slurry to reversible surges that not only raft and abrade huge clasts sporadically spalled from the walls of the conduit but also act as a forceful hydraulic ram which periodically widens the conduit and extends its top. If the pipe perforates a petroleum reservoir, leaking hydrocarbons float to its top. Sudden faulting may generate a powerful water hammer that can be amplified at some distal narrow ends of the anastomosing plumbing system, where the shock may produce shatter cones. If vented on the Earth's surface, the muddy breccia, now called extrusion slurry, forms a mud volcano. This hypothesis suggests that many highly disturbed features presently attributed to such catastrophic processes as subsurface explosions or meteorite impacts are due to the rheology of tectonic slurry in an intermittently reactivated pressure-relief tube rooted in a powerful reciprocating hydrotectonic pump activated by a long-lived deep-seated thrust fault.

  13. 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

  14. Principles of Vaccination.

    PubMed

    Zepp, Fred

    2016-01-01

    immunotherapies to tackle diseases such as cancer, Alzheimer's disease, and autoimmune disease. This chapter gives an overview of the key considerations and processes involved in vaccine development. It also describes the basic principles of normal immune respoinses and its their function in defense of infectious agents by vaccination.

  15. Principles of Effective Day Care.

    ERIC Educational Resources Information Center

    Silcock, Anne

    1981-01-01

    Examines the role of day care in the Australian community and offers six principles of effective day care. The principles are based on the assumption that good quality day care facilitates and enhances child development and does not jeopardize the attachment between mothers and their children. (Author/CM)

  16. 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…

  17. 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)

  18. Action Principle for Relativistic Magnetohydrodynamics

    NASA Astrophysics Data System (ADS)

    D'Avignon, Eric; Morrison, Philip; Pegoraro, Francesco

    2015-11-01

    A covariant action principle for ideal relativistic magnetohydrodynamics in terms of natural Eulerian field variables is given. This is done by generalizing the covariant Poisson bracket theory of Marsden et al., which uses a noncanonical bracket to implement constrained variations of an action functional. Various implications and extensions of this action principle are also discussed.

  19. 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…

  20. Principles for Classroom Comprehension Assessment.

    ERIC Educational Resources Information Center

    Valencia, Sheila W.; Pearson, P. David

    1988-01-01

    Principles that should guide reading comprehension assessment include acknowledging the complexity of reading, focusing on orchestrating rather than isolating skills, regarding reading as a dynamic process, developing techniques that encourage student-teacher interactions, and using a variety of reading comprehension measures. The principles are…

  1. 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)…

  2. 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…

  3. The Accountability Illusion: New Jersey

    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. Efficacy and Accountability in Organizations.

    ERIC Educational Resources Information Center

    Reitzug, Ulrich C.

    This study examined the relationship among accountability, efficacy, and organizational effectiveness by integrating findings from 17 research and development reports on Management by Objectives (MBO), an intervention that incorporates elements and processes of both accountability (goal-setting, measuring and monitoring, feedback) and efficacy…

  5. Training within the Accounting Firm.

    ERIC Educational Resources Information Center

    Finch, Beth; And Others

    1991-01-01

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

  6. Teacher Accountability: Trends and Policies.

    ERIC Educational Resources Information Center

    Ornstein, Allan C.

    1986-01-01

    Describes the growing public demand for holding teachers accountable for student performance. Asserts that this position assumes that effectiveness can be measured, whereas the incluence teachers have on student achievement is complex and variable, and may be less than that of family and peers. Describes various State-effort accountability plans.…

  7. Reengineering Elementary Accounting. Final Report.

    ERIC Educational Resources Information Center

    California State Univ., Chico.

    This final report describes activities and accomplishments of a 3-year project at California State University Chico (CSUC) to reengineer the 2-semester elementary accounting course. The new model emphasized, first, shifting from the traditional view of the preparer of accounting information to that of the user; second, forcing the student to adopt…

  8. Careers for Women in Accounting

    ERIC Educational Resources Information Center

    Rayburn, Letricia Gayle

    1976-01-01

    This survey showed that most accounting firms are either actively trying to solve the problem of discrimination or are at least interested in seeking solutions. Some companies indicated that they would hire more women college graduates if they were qualified accountants. (Author)

  9. 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…

  10. 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…

  11. The Accountability Illusion: New Hampshire

    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…

  12. 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…

  13. 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…

  14. 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…

  15. 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…

  16. 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…

  17. 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…

  18. 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…

  19. 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…

  20. 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

  1. Precautionary principle in international law.

    PubMed

    Saladin, C

    2000-01-01

    The deregulatory nature of trade rules frequently brings them into conflict with the precautionary principle. These rules dominate debate over the content and legal status of the precautionary principle at the international level. The World Trade Organization (WTO), because of its power in settling disputes, is a key player. Many States are concerned to define the precautionary principle consistent with WTO rules, which generally means defining it as simply a component of risk analysis. At the same time, many States, especially environmental and public health policymakers, see the principle as the legal basis for preserving domestic and public health measures in the face of deregulatory pressures from the WTO. The precautionary principle has begun to acquire greater content and to move into the operative articles of legally binding international agreements. It is important to continue this trend.

  2. 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)

  3. Local Control in the Era of Accountability: A Case Study of Wisconsin PreK

    ERIC Educational Resources Information Center

    Graue, M. Elizabeth; Wilinski, Bethany; Nocera, Amato

    2016-01-01

    The opposing principles of local control and increased standardization are a prominent tension in the United States' education system. Since at least the early 1990s, this tension has taken shape around the accountability movement, defined by educational reforms that hold schools, teachers, and students accountable for performance on new…

  4. 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…

  5. 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…

  6. A Commentary on "Contextualizing the Intermediate Financial Accounting Courses in the Financial Global Crisis"

    ERIC Educational Resources Information Center

    Woods, Margaret

    2011-01-01

    The breadth of issues raised by the ongoing global financial crisis (GFC) has made accounting education potentially very exciting of late, particularly in the fields of financial reporting and auditing. Students can find it difficult to engage with the conceptual principles that underpin accounting regulation and it can be challenging for the…

  7. 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

  8. A learning theory account of depression.

    PubMed

    Ramnerö, Jonas; Folke, Fredrik; Kanter, Jonathan W

    2015-06-11

    Learning theory provides a foundation for understanding and deriving treatment principles for impacting a spectrum of functional processes relevant to the construct of depression. While behavioral interventions have been commonplace in the cognitive behavioral tradition, most often conceptualized within a cognitive theoretical framework, recent years have seen renewed interest in more purely behavioral models. These modern learning theory accounts of depression focus on the interchange between behavior and the environment, mainly in terms of lack of reinforcement, extinction of instrumental behavior, and excesses of aversive control, and include a conceptualization of relevant cognitive and emotional variables. These positions, drawn from extensive basic and applied research, cohere with biological theories on reduced reward learning and reward responsiveness and views of depression as a heterogeneous, complex set of disorders. Treatment techniques based on learning theory, often labeled Behavioral Activation (BA) focus on activating the individual in directions that increase contact with potential reinforcers, as defined ideographically with the client. BA is considered an empirically well-established treatment that generalizes well across diverse contexts and populations. The learning theory account is discussed in terms of being a parsimonious model and ground for treatments highly suitable for large scale dissemination.

  9. 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...

  10. Accountability,

    DTIC Science & Technology

    1987-05-01

    Lroubhle in Vietna 3 was Lia i: nur )rwere, js~el to I i( lit a war: ha t we cooli niev m:win. ś I was ai~ 3 ijried( to lJd ~rn Ro,-yal Thai i r 13a...Reich le, ’NCO IC of tuie Tk1£ * Iorce Chapil~ain School told me thit "I am accountalble for miy ac tionrs on and off duty. There’s a LQrice to pay . Thie

  11. 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

  12. OPERATIONS RESEARCH AND THE ACCOUNTANT,

    DTIC Science & Technology

    There has been a certain amount of scepticism and even apprehension on the part of accountants with respect to the sudden appearance of scientists in...sharpened form of common sense. As an illustration of the use of mathematics, a cost accounting problem is discussed and it is shown that a statistical...definition of ’overhead’ can lead to simplified pricing methods and management controls. Also, some of the confusing aspects of ’overhead’ accounting can be avoided by using mathematical techniques. (Author)

  13. The Pavlovian "principle of strength".

    PubMed

    Windholz, G

    1995-01-01

    The Pavlovian principle of strength assumed that the magnitude of the conditional response is a linear function of the intensity of the external conditional stimulus. But experiments failed to provide evidence for the universality of the principle. The Pavlovians tried to identify conditions that distorted the linearity of this relationship. Some of the disturbing conditions were external and some were internal intervening variables. It is possible that the relation between the strength of the conditional stimulus and the magnitude of the conditional response is not linear but logarithmic. Pavlov acknowledged the lack of experimental evidence to support the principle of strength in its original form.

  14. Strong correspondence principle for joint measurement of conjugate observables

    SciTech Connect

    Di Lorenzo, A.

    2011-04-15

    It is demonstrated that the statistics for a joint measurement of two conjugate variables in quantum mechanics are expressed through an equation identical to the classical one, provided that joint classical probabilities are replaced by Wigner functions and that the interaction between the system and the detectors is accounted for. This constitutes an extension of Ehrenfest's correspondence principle and is thereby dubbed the strong correspondence principle. Furthermore, it is proved that the detectors provide an additive term to all the cumulants and that if they are prepared in a Gaussian state they contribute only to the first and second cumulants.

  15. 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.

  16. 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)

  17. Speaking the Language of Accounting.

    ERIC Educational Resources Information Center

    Fletcher, Leslie B.

    1997-01-01

    Round Robin is a game in which students must express accounting information in their own words. It is a means of familiarizing students with the language of vocabulary and of developing their verbal expressiveness. (SK)

  18. 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.

  19. Guiding Principles for Data Requirements

    EPA Pesticide Factsheets

    The principles in the document are intended to help guide the identification of data needs, promote and optimize full use of existing knowledge, provide consistency in the data request process across all scientific disciplines for pesticide review.

  20. Fundamental principles of particle detectors

    SciTech Connect

    Fernow, R.C.

    1988-01-01

    This paper goes through the fundamental physics of particles-matter interactions which is necessary for the detection of these particles with detectors. A listing of 41 concepts and detector principles are given. 14 refs., 11 figs.

  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. Extrema Principles Of Dissipation In Fluids

    NASA Technical Reports Server (NTRS)

    Horne, W. Clifton; Karamcheti, Krishnamurty

    1991-01-01

    Report discusses application of principle of least action and other variational or extrema principles to dissipation of energy and production of entropy in fluids. Principle of least action applied successfully to dynamics of particles and to quantum mechanics, but not universally accepted that variational principles applicable to thermodynamics and hydrodynamics. Report argues for applicability of some extrema principles to some simple flows.

  3. 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.

  4. 32 CFR 37.625 - What cost principles or standards do I require for for-profit participants?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...: (1) A reasonable and prudent person would incur in carrying out the research project contemplated by... research and development activities under the Generally Accepted Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974...

  5. Accounting and accountability: observations on the AHERF settlements.

    PubMed

    Maco, P S; Weinstein, S J

    2000-10-01

    Recent enforcement proceedings involving health care and accounting--relating primarily to the Allegheny Health, Education and Research Foundation (AHERF)--have sparked renewed interest in the activities of the U.S. Securities and Exchange Commission in the municipal securities market. Officials and accountants who are working for public-sector issuers in the healthcare industry have responsibilities under the Federal securities laws. Other issues of relevance include disclosure in the secondary market as well as upon initial issuance, and the significance of antifraud actions in other areas.

  6. 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.

  7. 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.

  8. 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.

  9. 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.

  10. 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.

  11. 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…

  12. Alternative accounting in maternal and infant global health.

    PubMed

    Adams, Vincanne; Craig, Sienna R; Samen, Arlene

    2015-03-18

    Efforts to augment accountability through the use of metrics, and especially randomised controlled trial or other statistical methods place an increased burden on small nongovernmental organisations (NGOs) doing global health. In this paper, we explore how one small NGO works to generate forms of accountability and evidence that may not conform to new metrics trends but nevertheless deserve attention and scrutiny for being effective, practical and reliable in the area of maternal and infant health. Through an analysis of one NGO and, in particular, its organisational and ethical principles for creating a network of safety for maternal and child health, we argue that alternative forms of (ac)counting like these might provide useful evidence of another kind of successful global health work.

  13. Good Accounting Skills: What More Does a Successful Accountant Need?

    ERIC Educational Resources Information Center

    Park, Leslie Jane

    1994-01-01

    Most of 189 accounting students surveyed (77% of whom were nonnative speakers of English) were not in favor of adding communication skills courses, although they recognized their importance in hiring. The area most needing improvement for nonnative speakers was vocabulary, for native speakers speaking and spelling. All preferred maintaining their…

  14. Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

    ERIC Educational Resources Information Center

    Baroutsis, Aspa

    2016-01-01

    Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…

  15. Accountability in Arab Bedouin Schools in Israel: Accountable to Whom?

    ERIC Educational Resources Information Center

    Mizel, Omar

    2009-01-01

    "School-based management" (SBM) rose to become a prominent trend in educational reform in Western countries during the last few decades of the 20th century and has likewise been introduced into a number of Asian and African nations. A key component of SBM is the increase of internal accountability within the school with the aim of…

  16. 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…

  17. 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

  18. Computational principles of working memory in sentence comprehension

    PubMed Central

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

    2007-01-01

    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 crosslinguistic sentence processing emerges from the interaction of general principles of human memory with the specialized task of language comprehension. PMID:16949330

  19. The 'Herbivory Uncertainty Principle': application in a cerrado site.

    PubMed

    Gadotti, C A; Batalha, M A

    2010-05-01

    Researchers may alter the ecology of their studied organisms, even carrying out apparently beneficial activities, as in herbivory studies, when they may alter herbivory damage. We tested whether visit frequency altered herbivory damage, as predicted by the 'Herbivory Uncertainty Principle'. In a cerrado site, we established 80 quadrats, in which we sampled all woody individuals. We used four visit frequencies (high, medium, low, and control), quantifying, at the end of three months, herbivory damage for each species in each treatment. We did not corroborate the 'Herbivory Uncertainty Principle', since visiting frequency did not alter herbivory damage, at least when the whole plant community was taken into account. However, when we analysed each species separately, four out of 11 species presented significant differences in herbivory damage, suggesting that the researcher is not independent of its measurements. The principle could be tested in other ecological studies in which it may occur, such as those on animal behaviour, human ecology, population dynamics, and conservation.

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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…

  6. VOE Accounting: Scope and Sequence.

    ERIC Educational Resources Information Center

    Nashville - Davidson County Metropolitan Public Schools, TN.

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

  7. 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.…

  8. 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…

  9. Accountability: Stepping Stones to Success

    ERIC Educational Resources Information Center

    Loy, Darcy

    2010-01-01

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

  10. Aqueous Processing Material Accountability Instrumentation

    SciTech Connect

    Robert Bean

    2007-09-01

    Increased use of nuclear power will require new facilities. The U.S. has not built a new spent nuclear fuel reprocessing facility for decades. Reprocessing facilities must maintain accountability of their nuclear fuel. This survey report on the techniques used in current aqueous reprocessing facilities, and provides references to source materials to assist facility design efforts.

  11. 77 FR 40253 - Reserve Account

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

    ... Rural Housing Service 7 CFR Part 3560 RIN 0575-AC66 Reserve Account AGENCY: Rural Housing Service, USDA. ACTION: Final rule. SUMMARY: Through this action, the Rural Housing Service (RHS) is amending its... Preservation and Direct Loan Division, Rural Housing Service, U.S. Department of Agriculture, STOP 0781,...

  12. Charter Schools and Democratic Accountability

    ERIC Educational Resources Information Center

    Henig, Jeffrey R.

    2017-01-01

    In this article, Jeffrey R. Henig states that there is no strong accountability at charter schools without the strong oversight of public officials. When charter schooling first erupted on the scene, policymakers and citizens had little choice but to base their reactions on theory, ideology, or hunch. However twenty-five years in, there is still…

  13. Converting accounts receivable into cash.

    PubMed

    Folk, M D; Roest, P R

    1995-09-01

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

  14. JSC interactive basic accounting system

    NASA Technical Reports Server (NTRS)

    Spitzer, J. F.

    1978-01-01

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

  15. 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…

  16. 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…

  17. 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)

  18. 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…

  19. 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…

  20. 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)

  1. Accounting. Occupational Competency Analysis Profile.

    ERIC Educational Resources Information Center

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

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

  2. Cost Accounting for Decision Makers.

    ERIC Educational Resources Information Center

    Kaneklides, Ann L.

    1985-01-01

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

  3. Accountability: A New Disneyland Fantasy

    ERIC Educational Resources Information Center

    Bundy, Robert F.

    1974-01-01

    Parents, professional educators, boards of education, legislators, and the general public are justifiably questioning the monies spent on education, school efficiency, what schools are actually accomplishing, and who controls the results of schooling. However, accountability, as envisioned by its major supporters, will address none of these…

  4. Library Labor Cost Accounting System.

    ERIC Educational Resources Information Center

    Du Bois, Dan

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

  5. Fraud Education for Accounting Students.

    ERIC Educational Resources Information Center

    Peterson, Bonita K.

    2003-01-01

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

  6. Educational Accountability and Policy Feedback

    ERIC Educational Resources Information Center

    McDonnell, Lorraine M.

    2013-01-01

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

  7. Improving School Accountability in California

    ERIC Educational Resources Information Center

    Larsen, S. Eric; Lipscomb, Stephen; Jaquet, Karina

    2011-01-01

    Federal education policy will soon undergo a major revision, with significant consequences for the state's own policy and practices. This report seeks to help federal and state policymakers consider this restructuring and one of its core questions: How should schools and school districts be held accountable for the academic progress of their…

  8. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... to amend the Federal Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards...

  9. 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.

  10. The strong maximum principle revisited

    NASA Astrophysics Data System (ADS)

    Pucci, Patrizia; Serrin, James

    In this paper we first present the classical maximum principle due to E. Hopf, together with an extended commentary and discussion of Hopf's paper. We emphasize the comparison technique invented by Hopf to prove this principle, which has since become a main mathematical tool for the study of second order elliptic partial differential equations and has generated an enormous number of important applications. While Hopf's principle is generally understood to apply to linear equations, it is in fact also crucial in nonlinear theories, such as those under consideration here. In particular, we shall treat and discuss recent generalizations of the strong maximum principle, and also the compact support principle, for the case of singular quasilinear elliptic differential inequalities, under generally weak assumptions on the quasilinear operators and the nonlinearities involved. Our principal interest is in necessary and sufficient conditions for the validity of both principles; in exposing and simplifying earlier proofs of corresponding results; and in extending the conclusions to wider classes of singular operators than previously considered. The results have unexpected ramifications for other problems, as will develop from the exposition, e.g. two point boundary value problems for singular quasilinear ordinary differential equations (Sections 3 and 4); the exterior Dirichlet boundary value problem (Section 5); the existence of dead cores and compact support solutions, i.e. dead cores at infinity (Section 7); Euler-Lagrange inequalities on a Riemannian manifold (Section 9); comparison and uniqueness theorems for solutions of singular quasilinear differential inequalities (Section 10). The case of p-regular elliptic inequalities is briefly considered in Section 11.

  11. 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…

  12. Ilizarov principles of deformity correction.

    PubMed

    Spiegelberg, B; Parratt, T; Dheerendra, S K; Khan, W S; Jennings, R; Marsh, D R

    2010-03-01

    Ilizarov frames provide a versatile fixation system for the management of bony deformities, fractures and their complications. The frames give stability, soft tissue preservation, adjustability and functionality allowing bone to realise its full osteogenic potential. It is important that we have a clear and concise understanding of the Ilizarov principles of deformity correction to best make use of this fixation system. In this review article, the history of Ilizarov frame, the basic sciences behind it, the mechanical principles governing its use and the clinical use of the fixation system are discussed.

  13. Green chemistry: principles and practice.

    PubMed

    Anastas, Paul; Eghbali, Nicolas

    2010-01-01

    Green Chemistry is a relatively new emerging field that strives to work at the molecular level to achieve sustainability. The field has received widespread interest in the past decade due to its ability to harness chemical innovation to meet environmental and economic goals simultaneously. Green Chemistry has a framework of a cohesive set of Twelve Principles, which have been systematically surveyed in this critical review. This article covers the concepts of design and the scientific philosophy of Green Chemistry with a set of illustrative examples. Future trends in Green Chemistry are discussed with the challenge of using the Principles as a cohesive design system (93 references).

  14. Action principle for relativistic magnetohydrodynamics

    NASA Astrophysics Data System (ADS)

    D'Avignon, Eric; Morrison, P. J.; Pegoraro, F.

    2015-04-01

    A covariant action principle for ideal relativistic magnetohydrodynamics in terms of natural Eulerian field variables is given. This is done by generalizing the covariant Poisson bracket theory of Marsden et al. [Ann. Phys. 169, 29 (1986)], which uses a noncanonical bracket to effect constrained variations of an action functional. Various implications and extensions of this action principle are also discussed. Two significant byproducts of this formalism are the introduction of a new divergence-free 4-vector variable for the magnetic field, and a new Lie-dragged form for the theory.

  15. Ilizarov principles of deformity correction

    PubMed Central

    Spiegelberg, B; Parratt, T; Dheerendra, SK; Khan, WS; Jennings, R; Marsh, DR

    2010-01-01

    Ilizarov frames provide a versatile fixation system for the management of bony deformities, fractures and their complications. The frames give stability, soft tissue preservation, adjustability and functionality allowing bone to realise its full osteogenic potential. It is important that we have a clear and concise understanding of the Ilizarov principles of deformity correction to best make use of this fixation system. In this review article, the history of Ilizarov frame, the basic sciences behind it, the mechanical principles governing its use and the clinical use of the fixation system are discussed. PMID:20353638

  16. Four Principles for Designing Instructions.

    DTIC Science & Technology

    1983-04-01

    D-AI28 923 FOUR PRINCIPLES FOR DVSIONINO INSTRUCTIONS IU COLORADO / UNIV AT BOULDER INS OF COGNITIE SCIENCE P BAGGET APR 83 TR-121ONR N0OC 4 R -C...TEST CAR PMIVM.BUEA i SANARS-96- Four Principles for Designing Instructions ntTechnical Report No. 121-ONR This remearch was sormored by the Persnne...DOCUMENTATION PAGE sar n u S 1O NUR GOVT ACCESSION i. N itii[Nti CATALMOG UM1190121-0NRl 1 %01 jd1 4. TITLE (and lde) S. TYPE OF REPORT & PERIOD COVERED Four

  17. 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.

  18. A gestalt account of lightness illusions.

    PubMed

    Gilchrist, Alan

    2014-01-01

    Illusions of lightness offer valuable clues to how lightness values are computed by the visual system. The traditional domain of lightness illusions must be expanded to include failures of constancy, as there is no distinction between these categories. Just as lightness is (relatively) constant in the face of changes in illumination level, so it is equally constant in the face of changes in background reflectance. Simultaneous lightness contrast, the most familiar lightness illusion, is fairly weak, and represents a failure of background-independent lightness constancy. It is argued that a combination of the highest-luminance rule of anchoring plus the Kardos idea of codetermination can account for most lightness illusions. Kardos suggested that the lightness value of a target surface is partly determined relative to the field of illumination (or framework) in which it is embedded, and partly relative to the neighboring field of illumination. Although Kardos did not apply his principle of codetermination to failures of background-independent constancy such as the simultaneous contrast illusion, this can be done rather easily by defining a framework as a perceptual group instead of identifying it strictly with an objective field of illumination.

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

    ERIC Educational Resources Information Center

    Meyer, Heinz-Dieter

    2014-01-01

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

  20. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

    ... Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and Allocation of Pension Cost.'' This revision will harmonize the measurement and period assignment of the... cost objectives in accordance with CAS, and the measurement and period assignment requirements...

  1. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  2. 14 CFR 2-4 - Accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  3. 14 CFR 1-6 - Accounting entities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  4. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  5. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  6. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  7. 32 CFR 623.4 - Accounting procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according...

  8. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

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

    ERIC Educational Resources Information Center

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

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

  10. United States General Accounting Office Publications List.

    DTIC Science & Technology

    1981-06-30

    Looseleaf, 123 pp. Managers, Your Accounting System Can Do a Lot for You. Guidelines and illustrative case studies for managers in using accounting systems...AD-AlOe 538 GENERAL ACCOUNTING OUICE WASHINGTON DC F/G 5/2 JIUN 81UNITED STATES GENERAL ACCOUNTING OFFICE PUSLICATIONS LIST.(U) UNCLASSIFIED N...Publications ............................................... 79 General ................................................... 79 Accounting and Auditing

  11. 32 CFR 203.6 - Cost principles.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 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 A-122...) For-profit contractors and subcontractors must comply with the cost principles in the FAR (48 CFR...

  12. 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...

  13. 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…

  14. Basic Scientific Principles of Diving

    ERIC Educational Resources Information Center

    MacLean, Don

    1976-01-01

    Described are some of the physical and physiological scientific principles related to diving. The article is written as supplementary information for a teacher and includes suggested activities, a keyed test, and a bibliography. This article complements one on Sea Lab II in the same issue. (MA)

  15. Principles and Guidelines for Transfer

    ERIC Educational Resources Information Center

    British Columbia Council on Admissions and Transfer, 2003

    2003-01-01

    Transfer relationships in British Columbia (BC) are governed by statements which were adopted by the Council in 1993 after consultation with the institutions of the BC Transfer System. Principles and guidelines in this document are based on those formulated by the British Columbia Post-Secondary Coordinating Committee and approved by university…

  16. 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)

  17. 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.

  18. Principles of the Antarctic Treaty

    NASA Astrophysics Data System (ADS)

    Candidi, M.

    The operation of any base or expedition to Antarctica is regulated by the mutual agreement among nations in the “Antarctic Treaty”. This treaty deals with the major aspects of life in Antarctica and its main principles and provisions are described in what follows.

  19. The Zero Product Principle Error.

    ERIC Educational Resources Information Center

    Padula, Janice

    1996-01-01

    Argues that the challenge for teachers of algebra in Australia is to find ways of making the structural aspects of algebra accessible to a greater percentage of students. Uses the zero product principle to provide an example of a common student error grounded in the difficulty of understanding the structure of algebra. (DDR)

  20. 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…

  1. Diesel fundamentals: Principles and service

    SciTech Connect

    Thiessen, F.J.; Dales, D.N.

    1986-01-01

    The contents of this book are: Tools and fasteners; Engine performance factors; Camshafts and camshaft drives; Cylinder heads and valves; Cylinder head and valve service; Diesel fuel injection; Cummins PT fuel injection system; Caterpillar fuel injection systems; Electrical principles; AC charging systems; and Cranking systems.

  2. 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…

  3. 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…

  4. 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

  5. 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…

  6. Finance salaries. Account the cost.

    PubMed

    Robling, Andy

    2003-02-06

    Post-qualification salaries have increased by 4-7 per cent, a slowdown on last year's figures when increases were often more than 10 per cent. The highest increases this year tended to be in medium-sized trusts where newly qualified accountants' salaries rose 8.2 per cent. Directors of finance in large trusts earn about 20 per cent more than in medium trusts and about 40 per cent more than in small ones. Newly qualified accountants in large trusts earn 5 per cent more than in medium-sized trusts and 13 per cent more than in small ones. The survey is based on an analysis of salaries from Hays' jobs database, and salaries of registered candidates.

  7. Changes in accounting for contributions.

    PubMed

    Pelfrey, S

    1992-03-01

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

  8. PFI management called to account.

    PubMed

    2008-11-01

    A recent report by the House of Commons Public Accounts Committee suggests that many public sector authorities are not doing a good job of managing operational PFI deals. The Committee's 36th Report in the 2007-2008 session also suggests many contract managers do not have sufficient commercial expertise, and that the management of contracts is frequently not sufficiently resourced. Health Estate Journal reports on these and other key conclusions.

  9. Computerized accounting methods. Final report

    SciTech Connect

    1994-12-31

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

  10. Tritium accountancy in fusion systems

    SciTech Connect

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

    2015-03-15

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

  11. Water Accounting from Ungauged Basins

    NASA Astrophysics Data System (ADS)

    Bastiaanssen, W. G.; Savenije, H.

    2014-12-01

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

  12. Risk Management Practices and Accounting Requirements.

    ERIC Educational Resources Information Center

    Cheng, Rita Hartung; Yahr, Robert B.

    1989-01-01

    Reviews current school district risk management practices and the related accounting requirements. Summarizes the Governmental Accounting Standards Board's proposed accounting standards and the impact of these on school districts' risk management practices and on their financial statements. (11 references) (MLF)

  13. 14 CFR Section 2 - General Accounting Policies

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  14. Principles and Practices of Bioventing. Volume I: Bioventing Principles,

    DTIC Science & Technology

    2007-11-02

    Bioventing is the process of aerating soils to stimulate in situ biological activity and promote bioremediation. Bioventing typically is applied in...contaminated sites. Through the efforts of the U.S. Air Force Bioventing initiative and the U.S. EPA Bioremediation Field initiative, bioventing has...zone remediation of petroleum-contaminated sites. This document is a culmination of the experience gained from these sites and provides specific guidelines on the principles and practices of bioventing .

  15. Just Culture: A Foundation for Balanced Accountability and Patient Safety

    PubMed Central

    Boysen, Philip G.

    2013-01-01

    Background The framework of a just culture ensures balanced accountability for both individuals and the organization responsible for designing and improving systems in the workplace. Engineering principles and human factors analysis influence the design of these systems so they are safe and reliable. Methods Approaches for improving patient safety introduced here are (1) analysis of error, (2) specific tools to enhance safety, and (3) outcome engineering. Conclusion The just culture is a learning culture that is constantly improving and oriented toward patient safety. PMID:24052772

  16. Your accounts. Saving, investment, and mortgages after the budget.

    PubMed

    Hepburn, P F

    1984-06-01

    The budget has caused a number of problems for the personal taxpayer, the investor, and the prospective mortgagee. Some accepted principles affecting decisions in any of these three areas may now have to be redefined. To reap the maximum from one's savings, doctors are now likely to dispense with their natural financial caution and invest in a more speculative manner than before. They should now be coerced into relying more heavily on stock brokers, accountants, and other financial experts. Under the present climate, those who remain conservative will undoubtedly miss out on an enormous amount of potential and, in the long run, suffer the consequences.

  17. Accounting for reciprocal host-microbiome interactions in experimental science.

    PubMed

    Stappenbeck, Thaddeus S; Virgin, Herbert W

    2016-06-09

    Mammals are defined by their metagenome, a combination of host and microbiome genes. This knowledge presents opportunities to further basic biology with translation to human diseases. However, the now-documented influence of the metagenome on experimental results and the reproducibility of in vivo mammalian models present new challenges. Here we provide the scientific basis for calling on all investigators, editors and funding agencies to embrace changes that will enhance reproducible and interpretable experiments by accounting for metagenomic effects. Implementation of new reporting and experimental design principles will improve experimental work, speed discovery and translation, and properly use substantial investments in biomedical research.

  18. NASA FY 2000 Accountability Report

    NASA Technical Reports Server (NTRS)

    2000-01-01

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

  19. Helping dentists manage accounts receivable.

    PubMed

    Scott, J

    2001-01-01

    First Pacific Corporation (FPC) has worked with dental practices since 1961, providing personal services that optimize practice performance. In addition to being the premier service provider for administrative tasks in dental offices, they supply state-of-the-art hardware and accounts receivable management software. FPC designs and teaches practice development strategies, deliver on-site training, and much more. FPC is dedicated to the long-term professional success of dental clients, their staff, and their practices through a unique, integrated package of services. As a family-owned business, with headquarters in Salem, Oregon, FPC employs approximately two hundred staff who serve practices in twenty-two states.

  20. Distributed Accounting on the Grid

    NASA Technical Reports Server (NTRS)

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

    2001-01-01

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

  1. First-principles calculations reveal controlling principles for carrier mobilities in semiconductors

    NASA Astrophysics Data System (ADS)

    Wu, Yu-Ning; Zhang, X.-G.; Pantelides, Sokrates T.

    2016-11-01

    Carrier mobilities remain a key qualifying factor for materials competing for next-generation electronics. It has long been believed that carrier mobilities can be calculated using the Born approximation. Here, we introduce a parameter-free, first-principles approach based on complex-wavevector energy bands which does not invoke the Born expansion. We demonstrate that phonon-limited mobility is controlled by low-resistivity percolation paths, which arise from fluctuations that are beyond the Born approximation. We further demonstrate that, in ionized-impurity scattering, one must account for the effect of the screening charge, which cancels most of the Coulomb tail. Calculated electron mobilities in silicon are in agreement with experimental data. The method is easy to use and can provide guidance in the search for high-mobility device designs.

  2. 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.

  3. Principles of JTIDS Relative Navigation

    NASA Astrophysics Data System (ADS)

    Ranger, J. F. O.

    This paper describes one of the key features of the JTIDS/Link 16 tactical data-link, namely its relative navigation facility. A brief overview of the general features of the JTIDS system is given to provide the necessary background to the navigation aspects, and some mention is made of the message-exchange facilities. The main part of the paper describes how the JTIDS system provides the capability to perform accurate navigation, and discusses the basic principles of its operation. Some applications of the navigation function which enhance operational effectiveness are then described. The following topics are covered:(ii) JTIDS Architecture(i) Definition of JTIDS/Link 16(iii) Principles of Relative Navigation(iv) Source Selection(v) The Kalman Filter(vi) Time Synchronization(vii) The Use of Relative Navigation(viii) The Relative Grid

  4. [Genetics and the precautionary principle].

    PubMed

    Rosa, J

    2000-01-01

    It is very important to follow the Precautionary Principles with regard to genetics because of its fast development and of its impact in the public imaginer. In that regard gene grafts, OGM or recombinant drugs are pre-eminently be suspected to transmit human or animal viruses and/or to induce severe allergies. Pharmaceutical Industry has conducted large reflexions on such problems and are using drastic rules to prevent them. By contrast, academic research laboratories are handicapped by the problem of fund seeking. At the genetic disease level and mainly because the fast development of Predictive Medicine, patient and family councelling requires a great lot of reflexion and carefulness. Memorization of the presence of abnormal genes in the history of families also constitutes an important problem. We believe that, to be in accordance with the Precautionary Principles, an important work of formation and information is required.

  5. Counterinsurgency Theoretical and Practical Principles

    DTIC Science & Technology

    2012-09-01

    common orientation, language and conceptual framework… [that] helps soldiers navigate the fog of war.” Andrew Birtle, U.S.- Army Counterinsurgency and...actions. While 51 there is overlap in the language of minimum force, the principles found throughout the “gold standard” was broader and perhaps...conditions of an insurgency.”169 There is also discussion about adding language like “shape” and “transition” to better articulate the “clear-hold

  6. Enzymes: principles and biotechnological applications.

    PubMed

    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.

  7. 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

  8. 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

  9. 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.

  10. Principles of nanoscience: an overview.

    PubMed

    Behari, Jitendra

    2010-10-01

    The scientific basis of nanotechnology as envisaged from the first principles is compared to bulk behavior. Development of nanoparticles having controllable physical and electronic properties has opened up possibility of designing artificial solids. Top down and bottom up approaches are emphasized. The role of nanoparticle (quantum dots) application in nanophotonics (photovoltaic cell), and drug delivery vehicle is discussed. Fundamentals of DNA structure as the prime site in bionanotechnological manipulations is also discussed. A summary of presently available devices and applications are presented.

  11. What ever happened to accountability?

    PubMed

    Ricks, Thomas E

    2012-10-01

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

  12. TRITIUM ACCOUNTANCY IN FUSION SYSTEMS

    SciTech Connect

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

    2014-03-06

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

  13. Social accountability: the extra leap to excellence for educational institutions.

    PubMed

    Boelen, Charles; Woollard, Robert

    2011-01-01

    More than ever are we facing the challenge of providing evidence that what we do responds to priority health needs and challenges of the ones we intend to serve: patients, citizens, families, communities and the nation at large. Which are those health needs and challenges? Who defines them? How do medical schools organize themselves to address them through their education, research and service delivery functions? Principles of social accountability call for an explicit three-tier engagement: identification of current and prospective social needs and challenges, adaptation of school's programmes to meet them and verification that anticipated effects have benefited society. Measurement tools need to be designed and tested to steer development in this direction, particularly to establish a meaningful relationship between inputs, processes, outputs and impact on health. The Global Consensus on Social Accountability of Medical Schools provides a unique opportunity to foster collaborative research and development in an area of great significance for the future of medical education.

  14. Robertson-Schrödinger-type formulation of Ozawa's noise-disturbance uncertainty principle

    NASA Astrophysics Data System (ADS)

    Bastos, Catarina; Bernardini, Alex E.; Bertolami, Orfeu; Costa Dias, Nuno; Prata, João Nuno

    2014-04-01

    In this work we derive a matrix formulation of a noise-disturbance uncertainty relation, which is akin to the Robertson-Schrödinger uncertainty principle. Our inequality is stronger than Ozawa's uncertainty principle and takes noise-disturbance correlations into account. Moreover, we show that for certain types of measurement interactions it is covariant with respect to linear symplectic transformations of the noise and disturbance operators. Finally, we also study the tightness of our matrix inequality.

  15. Variational principles for transversely vibrating multiwalled carbon nanotubes based on nonlocal Euler-Bernoulli beam model.

    PubMed

    Adali, Sarp

    2009-05-01

    Variational principles are derived for multiwalled carbon nanotubes undergoing vibrations. Derivations are based on the continuum modeling with the Euler-Bernoulli beam representing the nanotubes and small scale effects taken into account via the nonlocal elastic theory. Hamilton's principle for multiwalled nanotubes is given and Rayleigh's quotient for the frequencies is derived for nanotubes undergoing free vibrations. Natural and geometric boundary conditions are derived which lead to a set of coupled boundary conditions due to nonlocal effects.

  16. Resolving Inadequacies of the Navy Industrial Fund Cost Accounting System to Enable Its Use in the RAMP SMP (Rapid Acquisition of Manufactured Parts Small Manufactured Parts) Facility

    DTIC Science & Technology

    1988-12-01

    development is drawn from current cost accounting practices, and theoretical cost accounting principles in the commercial workplace. A detailed...production or service output. These definitions are sound in the man-paced environment. However, current cost accounting practices create the

  17. Mutual Accountability and Adult Literacy. Research Brief

    ERIC Educational Resources Information Center

    Houston-Knopff, Robin

    2009-01-01

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

  18. Accountability and Sanctions in English Schools

    ERIC Educational Resources Information Center

    West, Anne; Mattei, Paola; Roberts, Jonathan

    2011-01-01

    This paper focuses on accountability in school-based education in England. It explores notions of accountability and proposes a new framework for its analysis. It then identifies a number of types of accountability which are present in school-based education, and discusses each in terms of who is accountable to whom and for what. It goes on to…

  19. Accounting: Suggested Content for Postsecondary Tax Course

    ERIC Educational Resources Information Center

    King, Patricia H.; Morgan, Samuel D.

    1978-01-01

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

  20. 12 CFR 707.4 - Account disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Account disclosures. 707.4 Section 707.4 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUTH IN SAVINGS § 707.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General....