Responses of Schools to Accountability Systems Using Multiple Measures: The Case of New York City Elementary Schools

ERIC Educational Resources Information Center

Ehren, M. C. M.; Hatch, T.

2013-01-01

Many studies point to potential unintended consequences of accountability systems such as when schools narrow their teaching to fixate on tested subjects. As a result, some states and districts in the USA have complemented the federal test-based accountability system with additional measures of educational practices to hold schools accountable on…

24 CFR 990.280 - Project-based budgeting and accounting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... all data needed to complete project-based financial statements in accordance with Accounting... accounting. 990.280 Section 990.280 Housing and Urban Development Regulations Relating to Housing and Urban... budgeting and accounting. (a) All PHAs covered by this subpart shall develop and maintain a system of...

Obeying the Rules or Gaming the System? Delegating Random Selection for Examinations to Head Teachers within an Accountability System

ERIC Educational Resources Information Center

Elstad, Eyvind; Turmo, Are

2011-01-01

As education systems around the world move towards increased accountability based on performance measures, it is important to investigate the unintended effects of accountability systems. This article seeks to explore the extent to which head teachers in a large Norwegian municipality may resort to gaming the incentive system to boost their…

An Accounting Program Merit Pay Survey

ERIC Educational Resources Information Center

Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.; Wagner, Andrew

2010-01-01

Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. Before the effectiveness of merit-based salary plans can be examined empirically, it must be determined which accounting programs use such a system. In this study, the 852 accounting programs in the United…

MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS

NASA Astrophysics Data System (ADS)

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

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

The use of the transition cost accounting system in health services research

PubMed Central

Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J

2007-01-01

The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment. PMID:17686148

The use of the transition cost accounting system in health services research.

PubMed

Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J

2007-08-08

The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.

Evaluating Web-Based Learning Systems

ERIC Educational Resources Information Center

Pergola, Teresa M.; Walters, L. Melissa

2011-01-01

Accounting educators continuously seek ways to effectively integrate instructional technology into accounting coursework as a means to facilitate active learning environments and address the technology-driven learning preferences of the current generation of students. Most accounting textbook publishers now provide interactive, web-based learning…

Setting of index system of environmental and economic accounting of water

NASA Astrophysics Data System (ADS)

Tan, Yarong

2017-10-01

To realize the quality advancement of integrated water management in China, a scientific and perfect index system of environmental and economic accounting should be built. At present, the water shortage in China becomes increasingly serious, which further highlights the importance of efficient water management and improving the index system of water economic accounting. Based on the internal structure of the new statistical method of environmental and economic accounting, this paper focuses on analyzing and discussing the index system which it should have.

Do You See What I See? The Impact of School Accountability on Parent, Teacher, and Student Perceptions of the School Environment

ERIC Educational Resources Information Center

Whitesell, Emilyn Ruble

2015-01-01

School accountability systems are a popular approach to improving education outcomes in the United States. These systems intend to "hold schools accountable" by assessing school performance on specific metrics, publishing accountability reports, and some combination of rewarding and sanctioning schools based on performance. Additionally,…

Alberta's Performance-Based Funding Mechanism.

ERIC Educational Resources Information Center

Barnetson, Bob

This paper provides an overview of the performance indicator-based accountability and funding mechanism implemented in the higher education system of Alberta, Canada. The paper defines the terms accountability and regulation, examines the use of performance indicators to demonstrate accountability, and explains how performance indicator-based…

Continuities and Discontinuities in Accounting Systems: 1998 Survey of ASBO International Membership in North America.

ERIC Educational Resources Information Center

Henstock, Thomas F.

1999-01-01

Based on a survey of Association of School Business Officials members, this article focuses on 10 accounting system modules and how respondents felt about their system's operation and integration. Results showed solid continuity among general ledger, accounts payable, and payroll modules and discontinuities among fixed-asset and student accounting…

The Implementation of an Accounting System for True Value in This Cost-Conscious Time, Using Handbook II. Second Revision.

ERIC Educational Resources Information Center

Moll, Emmett J.

The Milwaukee (Wisconsin) Public Schools (MPS) recently implemented a new, state-designed accounting system, called the Wisconsin Elementary and Secondary School Accounting System (WESSAS), based on guidelines proposed in the U.S. Office of Education's Handbook II. This report describes and discusses that implementation and provides numerous…

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

NASA Astrophysics Data System (ADS)

Zhu, Lijuan; Liu, Jingao

2013-07-01

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

Comparison of cost accounting methods from different DRG systems and their effect on health care quality.

PubMed

Leister, Jan Eric; Stausberg, Jürgen

2005-09-28

Diagnosis related groups (DRGs) are a well-established provider payment system. Because of their imminent potential of cost reduction, they have been widely introduced. In addition to cost cutting, several social objectives - e.g., improving overall health care quality - feed into the DRG system. The WHO compared different provider payment systems with regard to the following objectives: prevention of further health problems, providing services and solving health problems, and responsiveness to people's legitimate expectations. However, no study has been published which takes the impact of different cost accounting systems across the DRG systems into account. We compared the impact of different cost accounting methods within DRG-like systems by developing six criteria: integration of patients' health risk into pricing practice, incentives for quality improvement and innovation, availability of high class evidence based therapy, prohibition of economically founded exclusions, reduction of fragmentation incentives, and improvement of patient oriented treatment. We set up a first overview of potential and actual impacts of the pricing practices within Yale-DRGs, AR-DRGs, G-DRGs, Swiss AP-DRGs adoption and Swiss MIPP. It could be demonstrated that DRGs are not only a 'homogenous' group of similar provider payment systems but quite different by fulfilling major health care objectives connected with the used cost accounting methods. If not only the possible cost reduction is used to put in a good word for DRG-based provider payment systems, maximum accurateness concerning the method of cost accounting should prevail when implementing a new DRG-based provider payment system.

77 FR 19704 - Agency Information Collection Activities: Proposed Collection, Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-02

... relative to the disposition of the leased minerals. The ONRR financial accounting system is an integrated... royalty is appropriately paid, based on accurate production accounting on oil, gas, and geothermal... federally approved unit or communitization agreement. The ONRR financial accounting system tracks minerals...

Incentives and Test-Based Accountability in Education

ERIC Educational Resources Information Center

Hout, Michael, Ed.; Elliott, Stuart W., Ed.

2011-01-01

In recent years there have been increasing efforts to use accountability systems based on large-scale tests of students as a mechanism for improving student achievement. The federal No Child Left Behind Act (NCLB) is a prominent example of such an effort, but it is only the continuation of a steady trend toward greater test-based accountability in…

School District Program Cost Accounting: An Alternative Approach

ERIC Educational Resources Information Center

Hentschke, Guilbert C.

1975-01-01

Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

United States Air Force Computer-Aided Acquisition and Logistics Support (CALS) Evolution of Computer Integrated Manufacturing (CIM) Technologies

DTIC Science & Technology

1988-11-01

Manufacturing System 22 4. Similar Parts Based Shape or Manufactuting Process 24 5. Projected Annual Unit Robot Sales and Installed Base Through 1992 30 6. U.S...effort needed to perform personnel, product design, marketing , and advertising, and finance tasks of the firm. Level III controls the resource...planning and accounting functions of the firm. Systems at this level support purchasing, accounts payable, accounts receivable, master scheduling and sales

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-23

...-02] RIN 0694-AE98 Simplified Network Application Processing System, On-Line Registration and Account...'') electronically via BIS's Simplified Network Application Processing (SNAP-R) system. Currently, parties must... Network Applications Processing System (SNAP-R) in October 2006. The SNAP-R system provides a Web based...

System Design of the SWRL Financial System.

ERIC Educational Resources Information Center

Ikeda, Masumi

To produce various management and accounting reports in order to maintain control of SWRL (Southwest Regional Laboratory) operational and financial activities, a computer-based SWRL financial system was developed. The system design is outlined, and various types of system inputs described. The kinds of management and accounting reports generated…

As Easy as ABC: Re-engineering the Cost Accounting System.

ERIC Educational Resources Information Center

Trussel, John M.; Bitner, Larry N.

1996-01-01

To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

34 CFR 200.12 - Single State accountability system.

Code of Federal Regulations, 2012 CFR

2012-07-01

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

34 CFR 200.12 - Single State accountability system.

Code of Federal Regulations, 2011 CFR

2011-07-01

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

Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services. Monograph

ERIC Educational Resources Information Center

Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.

2010-01-01

Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…

Ontology-Based e-Assessment for Accounting Education

ERIC Educational Resources Information Center

Litherland, Kate; Carmichael, Patrick; Martínez-García, Agustina

2013-01-01

This summary reports on a pilot of a novel, ontology-based e-assessment system in accounting. The system, OeLe, uses emerging semantic technologies to offer an online assessment environment capable of marking students' free text answers to questions of a conceptual nature. It does this by matching their response with a "concept map" or…

Extending the Aircraft Availability Model to a Constrained Depot Environment Using Activity-Based Costing and the Theory of Constraints

DTIC Science & Technology

2004-06-01

Overselling Activity-Based Concepts,” Management Accounting , September 1992:26-35. Kaplan, Robert S . and Robin Cooper. Cost & Effect. Using... Accounting .............................................14 Increasing Need for Cost Information...15 Implications for Costs Accounting Systems ....................................................17 Section 2 – Costs and Resources

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…

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

PubMed

Olsen, K A; Salisbury, D L

1998-11-01

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

Accountability for Community-Based Programs for the Seriously Ill.

PubMed

Teno, Joan M; Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E; Kelley, Amy; Curtis, J Randall; Engelberg, Ruth

2018-03-01

Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill.

Accountability for Community-Based Programs for the Seriously Ill

PubMed Central

Montgomery, Russ; Valuck, Tom; Corrigan, Janet; Meier, Diane E.; Kelley, Amy; Curtis, J. Randall; Engelberg, Ruth

2018-01-01

Abstract Innovation is needed to improve care of the seriously ill, and there are important opportunities as we transition from a volume- to value-based payment system. Not all seriously ill are dying; some recover, while others are persistently functionally impaired. While we innovate in service delivery and payment models for the seriously ill, it is important that we concurrently develop accountability that ensures a focus on high-quality care rather than narrowly focusing on cost containment. The Gordon and Betty Moore Foundation convened a meeting of 45 experts to arrive at guiding principles for measurement, create a starter measurement set, specify a proposed definition of the denominator and its refinement, and identify research priorities for future implementation of the accountability system. A series of articles written by experts provided the basis for debate and guidance in formulating a path forward to develop an accountability system for community-based programs for the seriously ill, outlined in this article. As we innovate in existing population-based payment programs such as Medicare Advantage and develop new alternative payment models, it is important and urgent that we develop the foundation for accountability along with actionable measures so that the healthcare system ensures high-quality person- and family-centered care for persons who are seriously ill. PMID:29195052

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-16

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

The Influence of Socioeconomic Factors on Kentucky's Public School Accountability System: Does Poverty Impact School Effectiveness?

ERIC Educational Resources Information Center

Lyons, Robert

2004-01-01

Under the Commonwealth Accountability Testing System (CATS), Kentucky's public schools have been assigned individualized "baseline" and "improvement goal" indices based upon past school performance in relation to the 2014 statewide index goal of 100. Each school's CATS Accountability Index, a measure of school performance based…

The Infrastructure of Accountability: Data Use and the Transformation of American Education

ERIC Educational Resources Information Center

Anagnostopoulos, Dorothea, Ed.; Rutledge, Stacey A., Ed.; Jacobsen, Rebecca, Ed.

2013-01-01

"The Infrastructure of Accountability" brings together leading and emerging scholars who set forth an ambitious conceptual framework for understanding the full impact of large-scale, performance-based accountability systems on education. Over the past 20 years, schools and school systems have been utterly reshaped by the demands of…

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

... any firm to needlessly change its cost-accounting system, your expenditure-based TIAs are to apply the... existing systems for identifying allowable costs under those principles. If there are programmatic or... Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974 1...

The Accountability Dimension in Quality Assurance: An International Comparison

ERIC Educational Resources Information Center

Stensaker, Bjorn; Harvey, Lee

2013-01-01

The paper reports from a comparative study on systems of quality assurance in 19 countries around the globe, and how these systems function as accountability mechanisms. Based on a theoretical framework for assessing how accountability mechanisms can contribute to build trust in the higher education sector, the analysis of the quality assurance…

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.

Competency-Based Accounting Instruction

ERIC Educational Resources Information Center

Graham, John E.

1977-01-01

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

Are Performance-Based Accountability Systems Effective? Evidence from Five Sectors. Research Brief

ERIC Educational Resources Information Center

Leuschner, Kristin J.

2010-01-01

During the past two decades, performance-based accountability systems (PBASs), which link financial or other incentives to measured performance as a means of improving services, have gained popularity among policymakers. Although PBASs can vary widely across sectors, they share three main components: goals (i.e., one or more long-term outcomes to…

School-Based Management and Accountability Procedures Manual

ERIC Educational Resources Information Center

North Carolina Department of Public Instruction, 2004

2004-01-01

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

An Analysis of the Cost Accounting System for the Depot Maintenance Service, Air Force Industrial Fund.

DTIC Science & Technology

1987-09-01

AN A NALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT 1/1 MRINTENANCE SERVI..(U) MIR FORCE INST OF TECH IIGHT-PTTERSON RFB OH SCHOOL OF SYST.. 0 L...I "VV h S~ ~~i FiLE COV, THSI CIO ~OF AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR FORCE INDUSTRIAL FUND...Patterson Air Force Base, Ohio ~ p~UOW~~ ’ I ~ 1 12 02 0 AFIT/GLM/LSY/87S-83 AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR

An Accounting View of Management in Higher Education

ERIC Educational Resources Information Center

Sperry, John B.

1975-01-01

Presents a system based on fund accounting highlighting the accountability for resources that have been allocated and expended for the purpose specified but providing relevant cost data for effective educational management. (Author/PG)

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

PubMed

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

2014-12-01

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

Site-Based Management versus Systems-Based Thinking: The Impact of Data-Driven Accountability and Reform

ERIC Educational Resources Information Center

Mette, Ian M.; Bengtson, Ed

2015-01-01

This case was written to help prepare building-level and central office administrators who are expected to effectively lead schools and systems in an often tumultuous world of educational accountability and reform. The intent of this case study is to allow educators to examine the impact data management has on the types of thinking required when…

Self-Monitoring Assessments for Educational Accountability Systems

ERIC Educational Resources Information Center

Koretz, Daniel; Beguin, Anton

2010-01-01

Test-based accountability is now the cornerstone of U.S. education policy, and it is becoming more important in many other nations as well. Educators sometimes respond to test-based accountability in ways that produce score inflation. In the past, score inflation has usually been evaluated by comparing trends in scores on a high-stakes test to…

Privacy-Preserving Accountable Accuracy Management Systems (PAAMS)

NASA Astrophysics Data System (ADS)

Thomas, Roshan K.; Sandhu, Ravi; Bertino, Elisa; Arpinar, Budak; Xu, Shouhuai

We argue for the design of “Privacy-preserving Accountable Accuracy Management Systems (PAAMS)”. The designs of such systems recognize from the onset that accuracy, accountability, and privacy management are intertwined. As such, these systems have to dynamically manage the tradeoffs between these (often conflicting) objectives. For example, accuracy in such systems can be improved by providing better accountability links between structured and unstructured information. Further, accuracy may be enhanced if access to private information is allowed in controllable and accountable ways. Our proposed approach involves three key elements. First, a model to link unstructured information such as that found in email, image and document repositories with structured information such as that in traditional databases. Second, a model for accuracy management and entity disambiguation by proactively preventing, detecting and tracing errors in information bases. Third, a model to provide privacy-governed operation as accountability and accuracy are managed.

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

PubMed

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

2005-08-01

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

Oral Health Care Delivery Within the Accountable Care Organization.

PubMed

Blue, Christine; Riggs, Sheila

2016-06-01

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

7 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, the...

A New Approach to Accountability: Creating Effective Learning Environments for Programs

ERIC Educational Resources Information Center

Surr, Wendy

2012-01-01

This article describes a new paradigm for accountability that envisions afterschool programs as learning organizations continually engaged in improving quality. Nearly 20 years into the era of results-based accountability, a new generation of afterschool accountability systems is emerging. Rather than aiming to test whether programs have produced…

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

NASA Astrophysics Data System (ADS)

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

2015-10-01

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

Results from a Field Trial of the Radio Frequency Based Cylinder Accountability and Tracking System at the Global Nuclear Fuel Americas Fuel Fabrication Facility

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

Fitzgerald, Peter; Laughter, Mark D; Martyn, Rose

The Cylinder Accountability and Tracking System (CATS) is a tool designed for use by the International Atomic Energy Agency (IAEA) to improve overall inspector efficiency through real-time unattended monitoring of cylinder movements, site specific rules-based event detection, and the capability to integrate many types of monitoring technologies. The system is based on the tracking of cylinder movements using (radio frequency) RF tags, and the collection of data, such as accountability weights, that can be associated with the cylinders. This presentation will cover the installation and evaluation of the CATS at the Global Nuclear Fuels (GNF) fuel fabrication facility in Wilmington,more » NC. This system was installed to evaluate its safeguards applicability, operational durability under operating conditions, and overall performance. An overview of the system design and elements specific to the GNF deployment will be presented along with lessons learned from the installation process and results from the field trial.« less

Professional Learning and Development

ERIC Educational Resources Information Center

Obamehinti, Feyi

2017-01-01

Schools across the nation know the importance of student achievement; which is at the core of teaching and learning. Here in Texas, we have an accountability rating system that helps gauge how well students are doing annually. Texas accountability system is based on a system of indexes that provides an all-inclusive assessment of the performance…

Understanding Time-driven Activity-based Costing.

PubMed

Sharan, Alok D; Schroeder, Gregory D; West, Michael E; Vaccaro, Alexander R

2016-03-01

Transitioning to a value-based health care system will require providers to increasingly scrutinize their outcomes and costs. Although there has been a great deal of effort to understand outcomes, cost accounting in health care has been a greater challenge. Currently the cost accounting methods used by hospitals and providers are based off a fee-for-service system. As resources become increasingly scarce and the health care system attempts to understand which services provide the greatest value, it will be critically important to understand the true costs of delivering a service. An understanding of the true costs of a particular service will help providers make smarter decisions on how to allocate and utilize resources as well as determine which activities are nonvalue added. Achieving value will require providers to have a greater focus on accurate outcome data as well as better methods of cost accounting.

A Multilevel Latent Growth Curve Approach to Predicting Student Proficiency

ERIC Educational Resources Information Center

Choi, Kilchan; Goldschmidt, Pete

2012-01-01

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

School Autonomy and Accountability in Thailand: Does the Gap between Policy Intent and Implementation Matter?

ERIC Educational Resources Information Center

Patrinos, Harry Anthony; Arcia, Gustavo; Macdonald, Kevin

2015-01-01

This article contrasts policy intent and policy implementation in school autonomy and accountability. The analysis uses a conceptual framework based on the interaction between school autonomy, student assessment, and accountability as elements of a closed system. The article analyzes the implementation of school autonomy and accountability policy,…

User's Satisfaction of Multiple Accounting Record System.

PubMed

Chen, M C; Yu, H C

2016-01-01

The study hospital had developed a multiple account recording system that generates the accounting information of the consumed materials based on daily nursing records. A questionnaire survey was delivered to further investigate the impact of the system. Four concepts of the system were investigated. (1) Supportive and time saving; (2) impact on workflows and job satisfactions; (3) ease of use; and (4) overall satisfactions. The system scored 4.03 out of 5 as the highest for helpfulness for daily practices, 3.98 for decrease the time for recording material consumptions, 3.98 for actually changed the way they work. Users mostly expressed positive attitude towards the system.

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

PubMed

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

2005-10-01

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

A Management Study of the MCPS Accounting System and Certain Related Financial Services Functions. Final Report.

ERIC Educational Resources Information Center

Young (Arthur) and Co., Washington, DC.

Several years ago, Montgomery County Public Schools (MCPS) began a Management Operations Review and Evaluation (MORE) of the entire school system, excluding school-based instruction. This MORE study is an evaluation of MCPS's current accounting system and certain related financial services functions within the Department of Financial Services. In…

Accounting for Teamwork: A Critical Study of Group-Based Systems of Organizational Control.

ERIC Educational Resources Information Center

Ezzamel, Mahmoud; Willmott, Hugh

1998-01-01

Examines the role of accounting calculations in reorganizing manufacturing capabilities of a vertically integrated global retailing company. Introducing teamwork to replace line work extended traditional, hierarchical management control systems. Teamwork's self-managing demands contravened workers' established sense of self-identity as…

28 CFR 70.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... accounting system does not meet the standards in § 70.21, additional pertinent information to further monitor.... (ii) Reports must be on an accrual basis. Recipients are not required to convert their accounting system, but must develop such accrual information through best estimates based on an analysis of the...

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Management accounting for advanced technological environments.

PubMed

Kaplan, R S

1989-08-25

Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurement of quality, manufacturing lead times, flexibility, and customer responsiveness, as well as more accurate measures of the actual costs of consumed resources. Activity-based cost systems can assign the costs of indirect and support resources to the specific products and activities that benefit from these resources. Both operational control and activity-based systems represent new opportunities for improved managerial information in complex, technologically advanced environments.

Combating QR-Code-Based Compromised Accounts in Mobile Social Networks.

PubMed

Guo, Dong; Cao, Jian; Wang, Xiaoqi; Fu, Qiang; Li, Qiang

2016-09-20

Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices' operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors' messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System)-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.

Combating QR-Code-Based Compromised Accounts in Mobile Social Networks

PubMed Central

Guo, Dong; Cao, Jian; Wang, Xiaoqi; Fu, Qiang; Li, Qiang

2016-01-01

Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices’ operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors’ messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System)-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs. PMID:27657071

Student Engagement in High-Stakes Accountability Systems

ERIC Educational Resources Information Center

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

2017-01-01

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

Alternate Assessments Based on Alternate Achievement Standards: Principals' Perceptions

ERIC Educational Resources Information Center

Towles-Reeves, Elizabeth; Kleinert, Harold; Anderman, Lynley

2008-01-01

To improve teaching and assessment for students with the most significant cognitive disabilities and to truly ensure that state accountability systems address the performance of these students, a better understanding of the instructional effects of accountability systems as perceived by school leaders (i.e., principals) is critically important.…

The utilization of activity-based cost accounting in hospitals.

PubMed

Emmett, Dennis; Forget, Robert

2005-01-01

Healthcare costs are being examined on all fronts. Healthcare accounts for 11% of the gross national product and will continue to rise as the "babyboomers" reach retirement age. While ascertaining costs is important, most research shows that costing methods have not been implemented in hospitals. This study is concerned with the use of costing methods; particularly activity-based cost accounting. A mail survey of CFOs was undertaken to determine the type of cost accounting method they use. In addition, they were asked whether they were aware of activity-based cost accounting and whether they had implemented it or were planning to implement it. Only 71.8% were aware of it and only 4.7% had implemented it. In addition, only 52% of all hospitals report using any cost accounting systems. Education needs to ensure that all healthcare executives are cognizant of activity-based accounting and its importance in determining costs. Only by determining costs can hospitals strive to contain them.

Ecological accounting based on extended exergy: a sustainability perspective.

PubMed

Dai, Jing; Chen, Bin; Sciubba, Enrico

2014-08-19

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

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

PubMed

Krug, Joachim H A

2018-01-03

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

Failing Tests: Commentary on "Adapting Educational Measurement to the Demands of Test-Based Accountability"

ERIC Educational Resources Information Center

Thissen, David

2015-01-01

In "Adapting Educational Measurement to the Demands of Test-Based Accountability" Koretz takes the time-honored engineering approach to educational measurement, identifying specific problems with current practice and proposing minimal modifications of the system to alleviate those problems. In response to that article, David Thissen…

Strategic relevance and accountability expectations: new perspectives for health care information technology design.

PubMed

Tan, J K; Modrow, R E

1999-05-01

In this article, we discuss the traditional systems analysis perspective on end-user information requirements analysis and extend it to merge with the new accountability expectations perspective to guide the future planning and design of health organization information systems. Underlying the strategic relevance of health care information technology (HCIT) are three critical questions: (1) What is the ideal HCIT model for the health organization in terms of achieving strategic expertise and competitive advantage? Specifically, how does this model link industry performance standards with organizational performance and accountability expectations? (2) How should the limitations of past HCIT models be reconciled to the benefits presented by the superior arrangement of the ideal model in the context of changing accountability expectations? (3) How should alternative HCIT solutions be evaluated in light of evidence-based accountability and organizational performance benchmarking? Insights into these questions will ensure that health care managers, HCIT practitioners and researchers can continue to focus on the most critical issues in harnessing today's fast-paced changing technologies for evolving strategically relevant, performance-based health organization systems.

Creating a Statewide Educational Data System for Accountability and Improvement: A Comprehensive Information and Assessment System for Making Evidence-Based Change at School, District, and Policy Levels

ERIC Educational Resources Information Center

Felner, Robert D.; Bolton, Natalie; Seitsinger, Anne M.; Brand, Stephen; Burns, Amy

2008-01-01

This article reports on one ongoing statewide effort to create a high-quality data reporting and utilization system (i.e., High-Performance Learning Community [HiPlaces] Assessment) to inform educational accountability and improvement efforts system. This effort has undergoing refinement for more than a decade. The article describes the features…

Educational Costs.

ERIC Educational Resources Information Center

Arnold, Robert

Problems in educational cost accounting and a new cost accounting approach are described in this paper. The limitations of the individualized cost (student units) approach and the comparative cost approach (in the form of fund-function-object) are illustrated. A new strategy, an activity-based system of accounting, is advocated. Borrowed from…

Rethinking Accountability in a Knowledge Society

ERIC Educational Resources Information Center

Sahlberg, Pasi

2010-01-01

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

By the Numbers.

ERIC Educational Resources Information Center

Cooper, Bruce S.; McGrath, Michael; Monahan, Brian D.; Steele, Joanne Laughlin

1999-01-01

Educators can learn from business people accounting models that can be applied to managerial accounting, integrated information systems, focused/activity-based costing, decentralized information, and mission-driven costing. A sidebar discusses measuring technology's impact. (MLF)

Antecedents of Teachers Fostering Effort within Two Different Management Regimes: An Assessment-Based Accountability Regime and Regime without External Pressure on Results

ERIC Educational Resources Information Center

Christophersen, Knut-Andreas; Elstad, Eyvind; Turmo, Are

2012-01-01

This article focuses on the comparison of organizational antecedents of teachers' fostering of students' effort in two quite different accountability regimes: one management regime with an external-accountability system and one with no external accountability devices. The methodology involves cross-sectional surveys from two different management…

The Symbol Grounding Problem Revisited: A Thorough Evaluation of the ANS Mapping Account and the Proposal of an Alternative Account Based on Symbol–Symbol Associations

PubMed Central

Reynvoet, Bert; Sasanguie, Delphine

2016-01-01

Recently, a lot of studies in the domain of numerical cognition have been published demonstrating a robust association between numerical symbol processing and individual differences in mathematics achievement. Because numerical symbols are so important for mathematics achievement, many researchers want to provide an answer on the ‘symbol grounding problem,’ i.e., how does a symbol acquires its numerical meaning? The most popular account, the approximate number system (ANS) mapping account, assumes that a symbol acquires its numerical meaning by being mapped on a non-verbal and ANS. Here, we critically evaluate four arguments that are supposed to support this account, i.e., (1) there is an evolutionary system for approximate number processing, (2) non-symbolic and symbolic number processing show the same behavioral effects, (3) non-symbolic and symbolic numbers activate the same brain regions which are also involved in more advanced calculation and (4) non-symbolic comparison is related to the performance on symbolic mathematics achievement tasks. Based on this evaluation, we conclude that all of these arguments and consequently also the mapping account are questionable. Next we explored less popular alternative, where small numerical symbols are initially mapped on a precise representation and then, in combination with increasing knowledge of the counting list result in an independent and exact symbolic system based on order relations between symbols. We evaluate this account by reviewing evidence on order judgment tasks following the same four arguments. Although further research is necessary, the available evidence so far suggests that this symbol–symbol association account should be considered as a worthy alternative of how symbols acquire their meaning. PMID:27790179

12 CFR 226.59 - Reevaluation of rate increases.

Code of Federal Regulations, 2014 CFR

2014-01-01

... SYSTEM (CONTINUED) TRUTH IN LENDING (REGULATION Z) Special Rules Applicable to Credit Card Accounts and... to a credit card account under an open-end (not home-secured) consumer credit plan, based on the... new credit card accounts under an open-end (not home-secured) consumer credit plan. (2) Rate increases...

12 CFR 226.59 - Reevaluation of rate increases.

Code of Federal Regulations, 2013 CFR

2013-01-01

... SYSTEM (CONTINUED) TRUTH IN LENDING (REGULATION Z) Special Rules Applicable to Credit Card Accounts and... to a credit card account under an open-end (not home-secured) consumer credit plan, based on the... new credit card accounts under an open-end (not home-secured) consumer credit plan. (2) Rate increases...

40 CFR 60.583 - Test methods and procedures.

Code of Federal Regulations, 2010 CFR

2010-07-01

... exceed one calendar month, or four consecutive weeks. A facility that uses an accounting system based on... period of 35 calendar days four times per year, provided the use of such an accounting system is... shall be used to determine the VOC content. Inks to be discarded may be combined prior to measurement of...

Adapting Accountability Systems to the Limitations of Educational Measurement

ERIC Educational Resources Information Center

Kane, Michael

2015-01-01

Michael Kane writes in this article that he is in more or less complete agreement with Professor Koretz's characterization of the problem outlined in the paper published in this issue of "Measurement." Kane agrees that current testing practices are not adequate for test-based accountability (TBA) systems, but he writes that he is far…

Classroom Composition and Measured Teacher Performance: What Do Teacher Observation Scores Really Measure?

ERIC Educational Resources Information Center

Steinberg, Matthew P.; Garrett, Rachel

2016-01-01

As states and districts implement more rigorous teacher evaluation systems, measures of teacher performance are increasingly being used to support instruction and inform retention decisions. Classroom observations take a central role in these systems, accounting for the majority of teacher ratings upon which accountability decisions are based.…

Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

ERIC Educational Resources Information Center

Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

2000-01-01

Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…

The Accounting System and Resource Allocation Reform in a Public University

ERIC Educational Resources Information Center

Spathis, Charalambos; Ananiadis, John

2004-01-01

This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and…

How Principals and Teachers Respond to States' Accountability Systems

ERIC Educational Resources Information Center

Lee, Hyemi

2013-01-01

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

Social security reform in Latin America: policy challenges.

PubMed

Kay, Stephen J; Kritzer, Barbara E

2002-01-01

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

Why revisit your cost-accounting strategy.

PubMed

Arredondo, Ricky

2014-07-01

Healthcare entities seeking to develop effective cost-accounting systems should take six steps to avoid potential pitfalls: Secure broad executive-level support for the effort. Ensure systems are in place to analyze the disparate data. Define measurable objectives to ensure that implementation achieves desired results. Give due consideration to implementation planning. Train support staff sufficiently to avoid underutilization. Develop a sufficiently broad base of staff support for the system.

The Developmental Directions and Tasks of the School Based Curriculum Management System in Korea

ERIC Educational Resources Information Center

Kim, Soon Nam

2005-01-01

The purpose of this paper is to inquire into the developmental directions and tasks of the School Based Curriculum Management (SBCM) system. The concept of the School Based Curriculum Management can be considered as a subsystem to School Based Management. The logics behind the SBCM system are autonomy, accountability, effectiveness, creativity,…

Is Comprehension Necessary for Error Detection? A Conflict-Based Account of Monitoring in Speech Production

ERIC Educational Resources Information Center

Nozari, Nazbanou; Dell, Gary S.; Schwartz, Myrna F.

2011-01-01

Despite the existence of speech errors, verbal communication is successful because speakers can detect (and correct) their errors. The standard theory of speech-error detection, the perceptual-loop account, posits that the comprehension system monitors production output for errors. Such a comprehension-based monitor, however, cannot explain the…

A Failed Marriage between Standardization and Incentivism: Divergent Perspectives on Performance-Based Compensation in Shanghai

ERIC Educational Resources Information Center

La Londe, Priya G.

2017-01-01

The Chinese province of Shanghai has gained international recognition as a high performing education system with strong teaching and learning outcomes. One accountability mechanism in Shanghai's education reform strategy is statewide performance-based compensation (PBC), also known as performance- or merit pay. Providing a first time account of…

Conception of a cost accounting model for doctors' offices.

PubMed

Britzelmaier, Bernd; Eller, Brigitte

2004-01-01

Physicians are required, due to economical, financial, competitive, demographical and market-induced framework conditions, to pay increasing attention to the entrepreneurial administration of their offices. Because of restructuring policies throughout the public health system--on the grounds of increasing financing problems--more and better transparency of costs will be indispensable in all fields of medical activities in the future. The more cost-conscious public health insurance institutions or other public health funds will need professional cost accounting systems, which will provide, for minimum maintenance expense, standardised basis cost information as a device for decision. The conception of cost accounting for doctors' offices presented in this paper shows an integrated cost accounting approach based on activity and marginal costing philosophy. The conception presented provides a suitable basis for the development of standard software for cost accounting systems for doctors' offices.

GRACC: New generation of the OSG accounting

NASA Astrophysics Data System (ADS)

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

2017-10-01

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

Evaluating Principal-Preparation Programs Based on Placement Rates: Problems and Prospects for Policymakers

ERIC Educational Resources Information Center

Fuller, Edward J.; Hollingworth, Liz

2016-01-01

Recent calls to hold preparation programs accountable for outcomes have led states to develop and adopt preparation program accountability systems. A primary feature of these systems is a focus on outcomes such as placement rates, retention rates, and graduates' effectiveness in improving K-12 student achievement. Yet, little research has examined…

The social accountability of doctors: a relationship based framework for understanding emergent community concepts of caring.

PubMed

Green-Thompson, Lionel P; McInerney, Patricia; Woollard, Bob

2017-04-12

Social accountability is defined as the responsibility of institutions to respond to the health priorities of a community. There is an international movement towards the education of health professionals who are accountable to communities. There is little evidence of how communities experience or articulate this accountability. In this grounded theory study eight community based focus group discussions were conducted in rural and urban South Africa to explore community members' perceptions of the social accountability of doctors. The discussions were conducted across one urban and two rural provinces. Group discussions were recorded and transcribed verbatim. Initial coding was done and three main themes emerged following data analysis: the consultation as a place of love and respect (participants have an expectation of care yet are often engaged with disregard); relationships of people and systems (participants reflect on their health priorities and the links with the social determinants of health) and Ubuntu as engagement of the community (reflected in their expectation of Ubuntu based relationships as well as part of the education system). These themes were related through a framework which integrates three levels of relationship: a central community of reciprocal relationships with the doctor-patient relationship as core; a level in which the systems of health and education interact and together with social determinants of health mediate the insertion of communities into a broader discourse. An ubuntu framing in which the tensions between vulnerability and power interact and reflect rights and responsibility. The space between these concepts is important for social accountability. Social accountability has been a concept better articulated by academics and centralized agencies. Communities bring a richer dimension to social accountability through their understanding of being human and caring. This study also creates the connection between ubuntu and social accountability and their mutual transformative capacity as agents for social justice.

Securing the Global Airspace System Via Identity-Based Security

NASA Technical Reports Server (NTRS)

Ivancic, William D.

2015-01-01

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

Dynamic model of production enterprises based on accounting registers and its identification

NASA Astrophysics Data System (ADS)

Sirazetdinov, R. T.; Samodurov, A. V.; Yenikeev, I. A.; Markov, D. S.

2016-06-01

The report focuses on the mathematical modeling of economic entities based on accounting registers. Developed the dynamic model of financial and economic activity of the enterprise as a system of differential equations. Created algorithms for identification of parameters of the dynamic model. Constructed and identified the model of Russian machine-building enterprises.

Software-Based Student Response Systems: An Interdisciplinary Initiative

ERIC Educational Resources Information Center

Fischer, Carol M.; Hoffman, Michael S.; Casey, Nancy C.; Cox, Maureen P.

2015-01-01

Colleagues from information technology and three academic departments collaborated on an instructional technology initiative to employ student response systems in classes in mathematics, accounting and education. The instructors assessed the viability of using software-based systems to enable students to use their own devices (cell phones,…

Constructing accountability in inter-organisational collaboration: the implications of a narrow performance-based focus.

PubMed

Andersson, Johanna; Wikström, Ewa

2014-01-01

The purpose of this paper is to analyse how accounts of collaboration practice were made and used to construct accountability in the empirical context of coordination associations, a Swedish form of collaboration between four authorities in health and social care. They feature pooled budgets, joint leadership and joint reporting systems, intended to facilitate both collaboration and (shared) accountability. Empirical data were collected in field observations in local, regional and national settings. In addition, the study is based on analysis of local association documents such as evaluations and annual reports, and analysis of national agency reports. Accountability is constructed hierarchically with a narrow focus on performance, and horizontal (shared) accountability as well as outcomes are de-emphasised. Through this narrow construction of accountability the coordination associations are re-created as hierarchical and accountability is delegated rather than shared. Features such as pooled budgets, joint leadership and joint reporting systems can support collaboration but do not necessarily translate into shared accountability if accountability is interpreted and constructed hierarchically. When practice conforms to what is counted and accounted for, using the hierarchical and narrow construction of accountability, the result may be that the associations become an additional authority. That would increase rather than decrease fragmentation in the field. This research derives from first-hand observations of actor-to-actor episodes complemented with the analysis of documents and reports. It provides critical analysis of the construction and evaluation of accounts and accountability related to practice and performance in collaboration. The main contribution is the finding that despite the conditions intended to facilitate inter-organisational collaboration and horizontal accountability, the hierarchical accountability persisted.

A Data-Based Financial Management Information System (FMIS) for Administrative Sciences Department

DTIC Science & Technology

1990-12-01

Financial Management Information System that would result in improved management of financial assets, better use of clerical skills, and more detailed...develops and implements a personal computer-based Management Information System for the Management of the many funding accounts controlled by the...different software programs, into a single all-encompassing Management Information System . The system was written using dBASE IV and is currently operational.

Microcomputer-Based Acquisitions.

ERIC Educational Resources Information Center

Desmarais, Norman

1986-01-01

This discussion of three automated acquisitions systems--Bib-Base/Acq, The Book Trak Ordering System, and Card Datalog Acquisitions Module--covers searching and updating, editing, acquisitions functions and statistics, purchase orders and order file, budgeting and accounts maintenance, defining parameters, documentation, security, printing, and…

Educators' Perceptions of the Effectiveness of the Desired Results System: A Study of the California Department of Education Accountability Initiative

ERIC Educational Resources Information Center

Khaleghi, Farahnaz

2010-01-01

The deluge of early child development research over the past 20 years has sparked an unprecedented public interest in the first years of children's lives. Research indicates that quality early education promotes the overall development of a healthy child. The Desired Results System, a standards-based accountability initiative of the California…

The Correlation between Accounting Systems of Small and Micro Enterprises and Tax Revenue Assessment in Ghana

ERIC Educational Resources Information Center

Nkuah, Joseph Kofi; Frederick, Appiah- Kusi; Asamoah, Kwame

2015-01-01

The purpose of the study was to find out the correlation between accounting systems of Small and Micro Enterprises and tax revenue assessment. The study was be based on descriptive research survey using questionnaires and interviews as main tools to gather both primary and secondary data to establish the correlation between sound financial record…

Improved turbulence models based on large eddy simulation of homogeneous, incompressible turbulent flows

NASA Technical Reports Server (NTRS)

Bardino, J.; Ferziger, J. H.; Reynolds, W. C.

1983-01-01

The physical bases of large eddy simulation and subgrid modeling are studied. A subgrid scale similarity model is developed that can account for system rotation. Large eddy simulations of homogeneous shear flows with system rotation were carried out. Apparently contradictory experimental results were explained. The main effect of rotation is to increase the transverse length scales in the rotation direction, and thereby decrease the rates of dissipation. Experimental results are shown to be affected by conditions at the turbulence producing grid, which make the initial states a function of the rotation rate. A two equation model is proposed that accounts for effects of rotation and shows good agreement with experimental results. In addition, a Reynolds stress model is developed that represents the turbulence structure of homogeneous shear flows very well and can account also for the effects of system rotation.

GRACC: New generation of the OSG accounting

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

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

2016-10-14

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

A new computational account of cognitive control over reinforcement-based decision-making: Modeling of a probabilistic learning task.

PubMed

Zendehrouh, Sareh

2015-11-01

Recent work on decision-making field offers an account of dual-system theory for decision-making process. This theory holds that this process is conducted by two main controllers: a goal-directed system and a habitual system. In the reinforcement learning (RL) domain, the habitual behaviors are connected with model-free methods, in which appropriate actions are learned through trial-and-error experiences. However, goal-directed behaviors are associated with model-based methods of RL, in which actions are selected using a model of the environment. Studies on cognitive control also suggest that during processes like decision-making, some cortical and subcortical structures work in concert to monitor the consequences of decisions and to adjust control according to current task demands. Here a computational model is presented based on dual system theory and cognitive control perspective of decision-making. The proposed model is used to simulate human performance on a variant of probabilistic learning task. The basic proposal is that the brain implements a dual controller, while an accompanying monitoring system detects some kinds of conflict including a hypothetical cost-conflict one. The simulation results address existing theories about two event-related potentials, namely error related negativity (ERN) and feedback related negativity (FRN), and explore the best account of them. Based on the results, some testable predictions are also presented. Copyright © 2015 Elsevier Ltd. All rights reserved.

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

PubMed Central

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

2017-01-01

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

Choice and Change of Measures in Performance-Measurement Models

DTIC Science & Technology

2005-05-01

associated costs . 3 Discussions of many current accounting and performance-measurement issues can be...change: an exploratory study. Accounting , Organizations, and Society, 24(3), 189-204. Adimando, C., Butler, R., Malley, S ., Ravid, S . A., Shepro, R...impact of contextual and process factors on the evaluation of activity-based costing systems. Accounting , Organizations and Society, 24, 525-559. Antle

Involving Diverse Communities of Practice to Minimize Unintended Consequences of Test-Based Accountability Systems

ERIC Educational Resources Information Center

Behizadeh, Nadia; Engelhard, George, Jr.

2015-01-01

In his focus article, Koretz (this issue) argues that accountability has become the primary function of large-scale testing in the United States. He then points out that tests being used for accountability purposes are flawed and that the high-stakes nature of these tests creates a context that encourages score inflation. Koretz is concerned about…

Author-based journal selection system that helps authors save time in article submission.

PubMed

Ozturk, Onur; Ileri, Fatih

2018-01-01

Submission to journals takes a lot of time and format related submission requirements vary greatly from one journal to another. Lack of time and motivation in academia reduces scientific outputs and demotivates researchers. Author-based journal selection system (ABJSS) is a platform for pooling manuscripts conceived to minimize the time spent for manuscript submission and to increase scientific output. The system will provide two types of account: "Author" and "Journal Administrator". Each account type will have its own abilities and permissions. The ABJJS system is an ongoing project that will be designed in cooperation with IT experts and academicians and it will be presented to the scientific world as soon as it secures sufficient support.

Should Non-Cognitive Skills Be Included in School Accountability Systems? Preliminary Evidence from California's CORE Districts. Evidence Speaks Reports, Vol 1, #13

ERIC Educational Resources Information Center

West, Martin R.

2016-01-01

Evidence confirms that student skills other than academic achievement and ability predict a broad range of academic and life outcomes. This evidence, along with a new federal requirement that state accountability systems include an indicator of school quality or student success not based on test scores, has sparked interest in incorporating such…

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

ERIC Educational Resources Information Center

Suchman, Sara P.

2012-01-01

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

No-fault compensation in New Zealand: harmonizing injury compensation, provider accountability, and patient safety.

PubMed

Bismark, Marie; Paterson, Ron

2006-01-01

In 1974 New Zealand jettisoned a tort-based system for compensating medical injuries in favor of a government-funded compensation system. Although the system retained some residual fault elements, it essentially barred medical malpractice litigation. Reforms in 2005 expanded eligibility for compensation to all "treatment injuries," creating a true no-fault compensation system. Compared with a medical malpractice system, the New Zealand system offers more-timely compensation to a greater number of injured patients and more-effective processes for complaint resolution and provider accountability. The unfinished business lies in realizing its full potential for improving patient safety.

A microeconomic scheduler for parallel computers

NASA Technical Reports Server (NTRS)

Stoica, Ion; Abdel-Wahab, Hussein; Pothen, Alex

1995-01-01

We describe a scheduler based on the microeconomic paradigm for scheduling on-line a set of parallel jobs in a multiprocessor system. In addition to the classical objectives of increasing the system throughput and reducing the response time, we consider fairness in allocating system resources among the users, and providing the user with control over the relative performances of his jobs. We associate with every user a savings account in which he receives money at a constant rate. When a user wants to run a job, he creates an expense account for that job to which he transfers money from his savings account. The job uses the funds in its expense account to obtain the system resources it needs for execution. The share of the system resources allocated to the user is directly related to the rate at which the user receives money; the rate at which the user transfers money into a job expense account controls the job's performance. We prove that starvation is not possible in our model. Simulation results show that our scheduler improves both system and user performances in comparison with two different variable partitioning policies. It is also shown to be effective in guaranteeing fairness and providing control over the performance of jobs.

Improving patient-level costing in the English and the German 'DRG' system.

PubMed

Vogl, Matthias

2013-03-01

The purpose of this paper is to develop ways to improve patient-level cost apportioning (PLCA) in the English and German inpatient 'DRG' cost accounting systems, to support regulators in improving costing schemes, and to give clinicians and hospital management sophisticated tools to measure and link their management. The paper analyzes and evaluates the PLCA step in the cost accounting schemes of both countries according to the impact on the key aspects of DRG introduction: transparency and efficiency. The goal is to generate a best available PLCA standard with enhanced accuracy and managerial relevance, the main requirements of cost accounting. A best available PLCA standard in 'DRG' cost accounting uses: (1) the cost-matrix from the German system; (2) a third axis in this matrix, representing service-lines or clinical pathways; (3) a scoring system for key cost drivers with the long-term objective of time-driven activity-based costing and (4) a point of delivery separation. Both systems have elements that the other system can learn from. By combining their strengths, regulators are supported in enhancing PLCA systems, improving the accuracy of national reimbursement and the managerial relevance of inpatient cost accounting systems, in order to reduce costs in health care. Copyright © 2012 Elsevier Ireland Ltd. All rights reserved.

[Cooperation with the electronic medical record and accounting system of an actual dose of drug given by a radiology information system].

PubMed

Yamamoto, Hideo; Yoneda, Tarou; Satou, Shuji; Ishikawa, Toru; Hara, Misako

2009-12-20

By input of the actual dose of a drug given into a radiology information system, the system converting with an accounting system into a cost of the drug from the actual dose in the electronic medical record was built. In the drug master, the first unit was set as the cost of the drug, and we set the second unit as the actual dose. The second unit in the radiology information system was received by the accounting system through electronic medical record. In the accounting system, the actual dose was changed into the cost of the drug using the dose of conversion to the first unit. The actual dose was recorded on a radiology information system and electronic medical record. The actual dose was indicated on the accounting system, and the cost for the drug was calculated. About the actual dose of drug, cooperation of the information in a radiology information system and electronic medical record were completed. It was possible to decide the volume of drug from the correct dose of drug at the previous inspection. If it is necessary for the patient to have another treatment of medicine, it is important to know the actual dose of drug given. Moreover, authenticity of electronic medical record based on a statute has also improved.

Study on corporate social responsibility evaluation system based on stakeholder theory

NASA Astrophysics Data System (ADS)

Ma, J.; Deng, Liming

2011-10-01

The issue of Corporate Social Responsibility (CSR) has been attracting the attention from many disciplines such as economics, management, laws, sociality and philosophy since last century. The purpose of this study is to explore the impact of CSR on performance and develop a CSR evaluation system. Building on the definition of CSR and Stakeholder theory, this article built a path-relationship model of CSR and business operation performance. The paper also constructed CSR evaluation system based on KLD index, GRJ report, CSR accounting account, SA8000, ISO14000 etc. The research provides a basis for future studies about the relationship between CSR and business performance and shed some light on the evaluation of CSR practices.

An ontology-based nurse call management system (oNCS) with probabilistic priority assessment

PubMed Central

2011-01-01

Background The current, place-oriented nurse call systems are very static. A patient can only make calls with a button which is fixed to a wall of a room. Moreover, the system does not take into account various factors specific to a situation. In the future, there will be an evolution to a mobile button for each patient so that they can walk around freely and still make calls. The system would become person-oriented and the available context information should be taken into account to assign the correct nurse to a call. The aim of this research is (1) the design of a software platform that supports the transition to mobile and wireless nurse call buttons in hospitals and residential care and (2) the design of a sophisticated nurse call algorithm. This algorithm dynamically adapts to the situation at hand by taking the profile information of staff members and patients into account. Additionally, the priority of a call probabilistically depends on the risk factors, assigned to a patient. Methods The ontology-based Nurse Call System (oNCS) was developed as an extension of a Context-Aware Service Platform. An ontology is used to manage the profile information. Rules implement the novel nurse call algorithm that takes all this information into account. Probabilistic reasoning algorithms are designed to determine the priority of a call based on the risk factors of the patient. Results The oNCS system is evaluated through a prototype implementation and simulations, based on a detailed dataset obtained from Ghent University Hospital. The arrival times of nurses at the location of a call, the workload distribution of calls amongst nurses and the assignment of priorities to calls are compared for the oNCS system and the current, place-oriented nurse call system. Additionally, the performance of the system is discussed. Conclusions The execution time of the nurse call algorithm is on average 50.333 ms. Moreover, the oNCS system significantly improves the assignment of nurses to calls. Calls generally have a nurse present faster and the workload-distribution amongst the nurses improves. PMID:21294860

An Analysis of the Impact of Multi-Year Procurement on Weapon System Acquisition

DTIC Science & Technology

1981-09-01

contractor~ s accounting system. The cost must be identi- fiable to all cost objectives and allocated to each based on consistent and equitable...ity of the U. S . Defense industry to react in times of crisis. Growing evidence indicates that thsse cost and efficiency problems have been caused, in...politics [84t4]." Increased complexity and expanded technology of today’s defense systems accounts for a large portion of this cost growth (14:4; 85s26

The Implementation of a Plant and Minor Property Accounting System for the Naval Postgraduate School.

DTIC Science & Technology

1987-09-01

Autmatic Data Processing iquipment CPU Central Procesing Unit DSA Date lase Administrator USU Data "aso Management system D&XC Defense Automation...ground? -How big is a certain piece of plant property (e.g., for shipment)? 2. Nxnected Data Base Volume The current inventory of NPS plant property...System, Automated Data TU I. 89aom so fg o - e In October 136 the aval Postgraduate School was directed to centralize the accounting and control of

An accounting system for water and consumptive use along the Colorado River, Hoover Dam to Mexico

USGS Publications Warehouse

Owen-Joyce, Sandra J.; Raymond, Lee H.

1996-01-01

An accounting system for estimating and distributing consumptive use of water by vegetation to water users was developed for the Colorado River to meet the requirements of a U.S. Supreme Court decree and used with data from calendar year 1984. The system is based on a water-budget method to estimate total consumptive use by vegetation which is apportioned to agricultural users by using percentages of total evapotranspiration by vegetation estimated from digital-image analysis of satellite data.

Development and Appraisal of Multiple Accounting Record System (Mars).

PubMed

Yu, H C; Chen, M C

2016-01-01

The aim of the system is to achieve simplification of workflow, reduction of recording time, and increase the income for the study hospital. The project team decided to develop a multiple accounting record system that generates the account records based on the nursing records automatically, reduces the time and effort for nurses to review the procedure and provide another note of material consumption. Three configuration files were identified to demonstrate the relationship of treatments and reimbursement items. The workflow was simplified. The nurses averagely reduced 10 minutes of daily recording time, and the reimbursement points have been increased by 7.49%. The project streamlined the workflow and provides the institute a better way in finical management.

Birth of an abstraction: a dynamical systems account of the discovery of an elsewhere principle in a category learning task.

PubMed

Tabor, Whitney; Cho, Pyeong W; Dankowicz, Harry

2013-01-01

Human participants and recurrent ("connectionist") neural networks were both trained on a categorization system abstractly similar to natural language systems involving irregular ("strong") classes and a default class. Both the humans and the networks exhibited staged learning and a generalization pattern reminiscent of the Elsewhere Condition (Kiparsky, 1973). Previous connectionist accounts of related phenomena have often been vague about the nature of the networks' encoding systems. We analyzed our network using dynamical systems theory, revealing topological and geometric properties that can be directly compared with the mechanisms of non-connectionist, rule-based accounts. The results reveal that the networks "contain" structures related to mechanisms posited by rule-based models, partly vindicating the insights of these models. On the other hand, they support the one mechanism (OM), as opposed to the more than one mechanism (MOM), view of symbolic abstraction by showing how the appearance of MOM behavior can arise emergently from one underlying set of principles. The key new contribution of this study is to show that dynamical systems theory can allow us to explicitly characterize the relationship between the two perspectives in implemented models. © 2013 Cognitive Science Society, Inc.

Charter Accountability for District-Run Schools: Using ESSA to Create Contract-Based Accountability for Urban Public Education

ERIC Educational Resources Information Center

Smarick, Andy

2016-01-01

The new federal education law, the Every Student Succeeds Act (ESSA), gives states the opportunity to rethink their K-12 accountability systems. Gone are No Child Left Behind's (NCLB) tight rules for assessing and intervening in schools and districts. This could not come at a better time for urban schooling. Urban districts operate in a very…

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…

Tree root systems competing for soil moisture in a 3D soil–plant model

Treesearch

Gabriele Manoli; Sara Bonetti; Jean-Christophe Domec; Mario Putti; Gabriel Katul; Marco Marani

2014-01-01

Competition for water among multiple tree rooting systems is investigated using a soil–plant model that accounts for soil moisture dynamics and root water uptake (RWU), whole plant transpiration, and leaflevel photosynthesis. The model is based on a numerical solution to the 3D Richards equation modified to account for a 3D RWU, trunk xylem, and stomatal conductances....

Sticky-Finger Manipulation with a Multi-Touch Interface

DTIC Science & Technology

2011-07-01

accessible, which makes them cost -effective potential replacements for traditional teleoperation interfaces. Perhaps the most important benefit that a multi...responses. Their model also took into account cloth thickness. A number of systems attempt to simulate cloth using position-based approaches instead of...can be stuck to the finger. Currently, the system does not take into account the exact shape and area of finger contact on the multi-touch screen and

A Job Monitoring and Accounting Tool for the LSF Batch System

NASA Astrophysics Data System (ADS)

Sarkar, Subir; Taneja, Sonia

2011-12-01

This paper presents a web based job monitoring and group-and-user accounting tool for the LSF Batch System. The user oriented job monitoring displays a simple and compact quasi real-time overview of the batch farm for both local and Grid jobs. For Grid jobs the Distinguished Name (DN) of the Grid users is shown. The overview monitor provides the most up-to-date status of a batch farm at any time. The accounting tool works with the LSF accounting log files. The accounting information is shown for a few pre-defined time periods by default. However, one can also compute the same information for any arbitrary time window. The tool already proved to be an extremely useful means to validate more extensive accounting tools available in the Grid world. Several sites have already been using the present tool and more sites running the LSF batch system have shown interest. We shall discuss the various aspects that make the tool essential for site administrators and end-users alike and outline the current status of development as well as future plans.

Development of an Adaptive Learning System with Multiple Perspectives based on Students' Learning Styles and Cognitive Styles

ERIC Educational Resources Information Center

Yang, Tzu-Chi; Hwang, Gwo-Jen; Yang, Stephen Jen-Hwa

2013-01-01

In this study, an adaptive learning system is developed by taking multiple dimensions of personalized features into account. A personalized presentation module is proposed for developing adaptive learning systems based on the field dependent/independent cognitive style model and the eight dimensions of Felder-Silverman's learning style. An…

Evidence, Methodology, Test-Based Accountability, and Educational Policy: A Scholarly Exchange between Dr. Eric A. Hanushek and Drs. John Robert Warren and Eric Grodsky

ERIC Educational Resources Information Center

Hanushek, Eric A.; Warren, John Robert; Grodsky, Eric

2012-01-01

This exchange represents a follow-up to an article on the effects of state high school exit examinations that previously appeared in this journal (Warren, Grodsky, & Kalogrides 2009). That 2009 article was featured prominently in a report by the National Research Council (NRC) that evaluated the efficacy of test-based accountability systems.…

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

NASA Technical Reports Server (NTRS)

Dodson, D. B.

1975-01-01

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

Comparative Analysis of Miniature Internal Combustion Engine and Electric Motor for UAV Propulsion

NASA Astrophysics Data System (ADS)

Chiclana, Branden Mark

This thesis compares the performance of an engine/fuel tank based propulsion system to a motor/battery based propulsion system of equal total mass. The results show that the endurance of the engine/fuel system at the same thrust output is approximately 5 times greater than that of the motor/battery system. This is a direct result of the fact that the specific energy of the fuel is 20 times that of the lithium-polymer batteries used to power the motor. A method is also developed to account for the additional benefits of fuel consumption (and hence weight reduction) over the course of the flight. Accounting for this effect can increase endurance exponentially. Taken together, the results also demonstrate the dramatic performance improvements that are possible simply by replacing motor/battery systems with engine/fuel systems on small unmanned air vehicles.

Environmental accounting on a communal level: A tool to support environmental management and decision-making by communal executives.

PubMed

Kröger, G; Pietsch, J; Ufermann, K

1999-01-01

Starting from an ecological perspective of urban-industrial areas, environmental accounting is used to analyse and to evaluate which environmental impacts are the result of communal activities (e.g. the results of different kinds of water supply systems). Therefore, the anthropogenic fluxes, the changing quality of areas as well as the processes between the environmental fields are taken into account. The approach is based on methodical elements of te Life Cycle Analysis and the Environmental Impact Assessment. Looking at the 'urban systems' within the communal activities, 'ecological modelling' gives us a new and fuller picture of the spatial and temporal character of urban metabolism. The approach supports the perception of cumulative effects and the postponement of environmental problems and opens new horizons for process-oriented environmental planning within the community. Greater efficiency and a decrease in costs can be arrived at by leaving 'end of the pipe' strategies; opportunities for a better planning process and measures for different individuals and organisations can be drawn up. A data base which acts as a 'support system' implements the computer-aided approach to environmental accounting.

Cognitive success: instrumental justifications of normative systems of reasoning.

PubMed

Schurz, Gerhard

2014-01-01

In the first part of the paper (sec. 1-4), I argue that Elqayam and Evan's (2011) distinction between normative and instrumental conceptions of cognitive rationality corresponds to deontological vs. teleological accounts in meta-ethics. I suggest that Elqayam and Evans' distinction be replaced by the distinction between a-priori intuition-based vs. a-posteriori success-based accounts of cognitive rationality. The value of cognitive success lies in its instrumental rationality for almost-all practical purposes. In the second part (sec. 5-7), I point out that the Elqayam and Evans's distinction between normative and instrumental rationality is coupled with a second distinction: between logically general vs. locally adaptive accounts of rationality. I argue that these are two independent distinctions that should be treated as independent dimensions. I also demonstrate that logically general systems of reasoning can be instrumentally justified. However, such systems can only be cognitively successful if they are paired with successful inductive reasoning, which is the area where the program of adaptive (ecological) rationality emerged, because there are no generally optimal inductive reasoning methods. I argue that the practical necessity of reasoning under changing environments constitutes a dilemma for ecological rationality, which I attempt to solve within a dual account of rationality.

Acid-base homeostasis in the human system

NASA Technical Reports Server (NTRS)

White, R. J.

1974-01-01

Acid-base regulation is a cooperative phenomena in vivo with body fluids, extracellular and intracellular buffers, lungs, and kidneys all playing important roles. The present account is much too brief to be considered a review of present knowledge of these regulatory systems, and should be viewed, instead, as a guide to the elements necessary to construct a simple model of the mutual interactions of the acid-base regulatory systems of the body.

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

NASA Astrophysics Data System (ADS)

Sharma, Anuj; Kumar Panigrahi, Prabin

2012-02-01

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

Decision Support System for Medical Care Quality Assessment Based on Health Records Analysis in Russia.

PubMed

Taranik, Maksim; Kopanitsa, Georgy

2017-01-01

The paper presents developed decision system, oriented for healthcare providers. The system allows healthcare providers to detect and decrease nonconformities in health records and forecast the sum of insurance payments taking into account nonconformities. The components are ISO13606, fuzzy logic and case-based reasoning concept. The result of system implementation allowed to 10% increase insurance payments for healthcare provider.

The language of business: a key nurse executive competency.

PubMed

Thomas, Joan; Collins, Allison; Collins, Denton; Herrin, Donna; Dafferner, Deborah; Gabriel, Julie

2008-01-01

The ability to interpret fiscal data pertaining to patient outcomes, human resources, customer satisfaction, and financial positions is a vital evidenced-based nurse executive competency. The ability of nurse leaders to influence and contribute in health system executive decision making requires fluency in accounting, "the language of business." After examining challenges faced by nurse executives, faculty at the Loewenberg School of Nursing at the University of Memphis integrated intensive accounting education into a new executive MSN program. Woven throughout the management accounting course is the concept that accounting data must be relevant and accurate for use by organization decision makers. Evidence-based decision making is emphasized when teaching planning and control activities. In addition, fluency in accounting is enhanced which leads to greater skill in patient and nursing advocacy. As competency in management accounting increases through the semester, executive MSN students are encouraged to apply cost accounting course content to their practice settings and to analyze how planning or control activities improve quality outcomes.

A Consideration of Factors Accounting for Goal Effectiveness: A Longitudinal Study.

ERIC Educational Resources Information Center

Stewart, James H.

This research paper presents a model of organizational effectiveness based on the open system perspective and tests four hypotheses concerning organizational effectiveness factors. Organizational effectiveness can be defined as the extent to which a social system makes progress toward objectives based on the four phases of organizational…

Uplifting Education.

ERIC Educational Resources Information Center

Hill, Paul T.; And Others

1992-01-01

Based on a study of five major school systems, concludes following about site-based management: it is a reform of entire system; it will lead to real changes only if it is basic reform strategy; it will evolve over time and develop distinctive characters, goals, operating styles; it requires rethinking of accountability; parental choice is…

How to supplement Social Security fairly and effectively.

PubMed

Ghilarducci, Teresa

2010-04-01

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

48 CFR 242.7502 - Policy.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 242.7502 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contractor Accounting Systems and...-materials, or labor-hour contracts, or contracts which provide for progress payments based on costs or on a...

48 CFR 242.7502 - Policy.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 242.7502 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contractor Accounting Systems and...-materials, or labor-hour contracts, or contracts which provide for progress payments based on costs or on a...

48 CFR 242.7502 - Policy.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 242.7502 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contractor Accounting Systems and...-materials, or labor-hour contracts, or contracts which provide for progress payments based on costs or on a...

48 CFR 242.7502 - Policy.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 242.7502 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contractor Accounting Systems and...-materials, or labor-hour contracts, or contracts which provide for progress payments based on costs or on a...

A New Look at Accountability for Your Sales Organization

ERIC Educational Resources Information Center

Chabot, Daniel

1976-01-01

The problem of increasing costs in acquiring sales can be met by training salespeople to become more effective and productive. An accountability system for salespeople and sales managers is presented based on the return on investment management formula, a combination which considers responsibilities, objectives, and indicators. (EC)

Educational Accountability and the Need for Comprehensive Evaluation in TAFE.

ERIC Educational Resources Information Center

White, J. L.

This paper seeks to provide a rationale for evaluating Technical and Further Education (TAFE) programs by using a management system approach that is based on corporate planning. The first section reviews the sources of increased demands for accountability in TAFE (societal, economic, government, and legislative sources) and examines various…

Tertiary Education in New Zealand: Radical Changes to Funding and Accountability.

ERIC Educational Resources Information Center

Coy, David; And Others

1991-01-01

The main provisions of New Zealand's new requirements for financial reporting by higher education institutions and the new funding system based on full-time-equivalent enrollment are summarized. It is concluded that the requirements will improve accountability to the public. Some weaknesses are also identified. (Author/MSE)

Responding to Accountability Requirements while Promoting Program Improvement

ERIC Educational Resources Information Center

Guillen-Woods, Blanca Flor; Kaiser, Monica A.; Harrington, Maura J.

2008-01-01

The impact of No Child Left Behind (NCLB) is usually understood in relation to schools and districts, but the legislation has also affected community-based organizations that operate school-linked programs. This case study of an after-school program in California demonstrates how educational accountability systems that emphasize students' academic…

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

PubMed

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

2016-12-10

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

Are Health-Related Tweets Evidence Based? Review and Analysis of Health-Related Tweets on Twitter.

PubMed

Alnemer, Khalid A; Alhuzaim, Waleed M; Alnemer, Ahmed A; Alharbi, Bader B; Bawazir, Abdulrahman S; Barayyan, Omar R; Balaraj, Faisal K

2015-10-29

Health care professionals are utilizing Twitter to communicate, develop disease surveillance systems, and mine health-related information. The immediate users of this health information is the general public, including patients. This necessitates the validation of health-related tweets by health care professionals to ensure they are evidence based and to avoid the use of noncredible information as a basis for critical decisions. The aim of this study was to evaluate health-related tweets on Twitter for validity (evidence based) and to create awareness in the community regarding the importance of evidence-based health-related tweets. All tweets containing health-related information in the Arabic language posted April 1-5, 2015, were mined from Twitter. The tweets were classified based on popularity, activity, interaction, and frequency to obtain 25 Twitter accounts (8 physician accounts, 10 nonofficial health institute accounts, 4 dietitian accounts, and 3 government institute accounts) and 625 tweets. These tweets were evaluated by 3 American Board-certified medical consultants and a score was generated (true/false) and interobserver agreement was calculated. A total of 625 health-related Arabic-language tweets were identified from 8 physician accounts, 10 nonofficial health institute accounts, 4 dietician accounts, and 3 government institute accounts. The reviewers labeled 320 (51.2%) tweets as false and 305 (48.8%) tweets as true. Comparative analysis of tweets by account type showed 60 of 75 (80%) tweets by government institutes, 124 of 201 (61.7%) tweets by physicians, and 42 of 101 (41.6%) tweets by dieticians were true. The interobserver agreement was moderate (range 0.78-0.22). More than half of the health-related tweets (169/248, 68.1%) from nonofficial health institutes and dietician accounts (59/101, 58.4%) were false. Tweets by the physicians were more likely to be rated "true" compared to other groups (P<.001). Approximately half of the medical tweets from professional accounts on Twitter were found to be false based on expert review. Furthermore, most of the evidence-based health-related tweets are posted by government institutes and physicians.

Trust-Guided Behavior Adaptation Using Case-Based Reasoning

DTIC Science & Technology

2015-08-01

the same behaviors were evaluated in each set. To account for this, the similarity function looks at the overlap between the two sets and ignores...interruptions would reduce the cost of case genera- tion. 6 Related Work Existing approaches for measuring inverse trust differ from our own in that...where a case- based reasoning system considers the reliability of a case’s source, also takes trust into account . Our work also has sim- ilarities

System and Method for Monitoring Distributed Asset Data

NASA Technical Reports Server (NTRS)

Gorinevsky, Dimitry (Inventor)

2015-01-01

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

Working-memory capacity protects model-based learning from stress.

PubMed

Otto, A Ross; Raio, Candace M; Chiang, Alice; Phelps, Elizabeth A; Daw, Nathaniel D

2013-12-24

Accounts of decision-making have long posited the operation of separate, competing valuation systems in the control of choice behavior. Recent theoretical and experimental advances suggest that this classic distinction between habitual and goal-directed (or more generally, automatic and controlled) choice may arise from two computational strategies for reinforcement learning, called model-free and model-based learning. Popular neurocomputational accounts of reward processing emphasize the involvement of the dopaminergic system in model-free learning and prefrontal, central executive-dependent control systems in model-based choice. Here we hypothesized that the hypothalamic-pituitary-adrenal (HPA) axis stress response--believed to have detrimental effects on prefrontal cortex function--should selectively attenuate model-based contributions to behavior. To test this, we paired an acute stressor with a sequential decision-making task that affords distinguishing the relative contributions of the two learning strategies. We assessed baseline working-memory (WM) capacity and used salivary cortisol levels to measure HPA axis stress response. We found that stress response attenuates the contribution of model-based, but not model-free, contributions to behavior. Moreover, stress-induced behavioral changes were modulated by individual WM capacity, such that low-WM-capacity individuals were more susceptible to detrimental stress effects than high-WM-capacity individuals. These results enrich existing accounts of the interplay between acute stress, working memory, and prefrontal function and suggest that executive function may be protective against the deleterious effects of acute stress.

Working-memory capacity protects model-based learning from stress

PubMed Central

Otto, A. Ross; Raio, Candace M.; Chiang, Alice; Phelps, Elizabeth A.; Daw, Nathaniel D.

2013-01-01

Accounts of decision-making have long posited the operation of separate, competing valuation systems in the control of choice behavior. Recent theoretical and experimental advances suggest that this classic distinction between habitual and goal-directed (or more generally, automatic and controlled) choice may arise from two computational strategies for reinforcement learning, called model-free and model-based learning. Popular neurocomputational accounts of reward processing emphasize the involvement of the dopaminergic system in model-free learning and prefrontal, central executive–dependent control systems in model-based choice. Here we hypothesized that the hypothalamic-pituitary-adrenal (HPA) axis stress response—believed to have detrimental effects on prefrontal cortex function—should selectively attenuate model-based contributions to behavior. To test this, we paired an acute stressor with a sequential decision-making task that affords distinguishing the relative contributions of the two learning strategies. We assessed baseline working-memory (WM) capacity and used salivary cortisol levels to measure HPA axis stress response. We found that stress response attenuates the contribution of model-based, but not model-free, contributions to behavior. Moreover, stress-induced behavioral changes were modulated by individual WM capacity, such that low-WM-capacity individuals were more susceptible to detrimental stress effects than high-WM-capacity individuals. These results enrich existing accounts of the interplay between acute stress, working memory, and prefrontal function and suggest that executive function may be protective against the deleterious effects of acute stress. PMID:24324166

Case study: physicians develop results viewer amid Y2K commotion.

PubMed

Wurz, J A; Manis, J L

2000-01-01

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

Preliminary System Design of the SWRL Financial System.

ERIC Educational Resources Information Center

Ikeda, Masumi

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

49 CFR 1152.30 - General.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Accounting System (49 CFR part 1201). (c) Final payment of financial assistance. (1) When a financial... a system to collect at branch level the data necessary to compute the base year data and the final...

DOD Financial Management: Challenges in Attaining Audit Readiness and Improving Business Processes and Systems

DTIC Science & Technology

2012-04-18

enterprise architecture and transition plan, and improved investment control processes. This statement is primarily based on GAO’s prior work...business system investments , they had not yet performed the key step of validating assessment results. GAO has made prior recommendations to address...be prepared no later than March 1, 1997. See 31 U.S.C. § 3515. 2An agency’s general fund accounts are those accounts in the U.S. Treasury holding

Information System for Educational Policy and Administration.

ERIC Educational Resources Information Center

Clayton, J. C., Jr.

Educational Information System (EIS) is a proposed computer-based data processing system to help schools solve current educational problems more efficiently. The system would allow for more effective administrative operations in student scheduling, financial accounting, and long range planning. It would also assist school trustees and others in…

A realist synthesis of the effect of social accountability interventions on health service providers' and policymakers' responsiveness.

PubMed

Lodenstein, Elsbet; Dieleman, Marjolein; Gerretsen, Barend; Broerse, Jacqueline Ew

2013-11-07

Accountability has center stage in the current post-Millennium Development Goals (MDG) debate. One of the effective strategies for building equitable health systems and providing quality health services is the strengthening of citizen-driven or social accountability processes. The monitoring of actions and decisions of policymakers and providers by citizens is regarded as a right in itself but also as an alternative to weak administrative accountability mechanisms, in particular in settings with poor governance. The effects of social accountability interventions are often based on assumptions and are difficult to evaluate because of their complex nature and context sensitivity. This study aims to review and assess the available evidence for the effect of social accountability interventions on policymakers' and providers' responsiveness in countries with medium to low levels of governance capacity and quality. For policymakers and practitioners engaged in health system strengthening, social accountability initiatives and rights-based approaches to health, the findings of this review may help when reflecting on the assumptions and theories of change behind their policies and interventions. Little is known about social accountability interventions, their outcomes and the circumstances under which they produce outcomes for particular groups or issues. In this study, social accountability interventions are conceptualized as complex social interventions for which a realist synthesis is considered the most appropriate method of systematic review. The synthesis is based on a preliminary program theory of social accountability that will be tested through an iterative process of primary study searches, data extraction, analysis and synthesis. Published and non-published (grey) quantitative and qualitative studies in English, French and Spanish will be included. Quality and validity will be enhanced by continuous peer review and team reflection among the reviewers. The authors believe the advantages of a realist synthesis for social accountability lie in the possibility of overcoming disciplinary or paradigmatic boundaries often found in public health and development. In addition, they argue that this approach fills the knowledge gap left by conventional synthesis or evaluation exercises of participatory programs. Finally, the authors describe the practical strategies adopted to address methodological challenges and validity.

The curse of planning: dissecting multiple reinforcement-learning systems by taxing the central executive.

PubMed

Otto, A Ross; Gershman, Samuel J; Markman, Arthur B; Daw, Nathaniel D

2013-05-01

A number of accounts of human and animal behavior posit the operation of parallel and competing valuation systems in the control of choice behavior. In these accounts, a flexible but computationally expensive model-based reinforcement-learning system has been contrasted with a less flexible but more efficient model-free reinforcement-learning system. The factors governing which system controls behavior-and under what circumstances-are still unclear. Following the hypothesis that model-based reinforcement learning requires cognitive resources, we demonstrated that having human decision makers perform a demanding secondary task engenders increased reliance on a model-free reinforcement-learning strategy. Further, we showed that, across trials, people negotiate the trade-off between the two systems dynamically as a function of concurrent executive-function demands, and people's choice latencies reflect the computational expenses of the strategy they employ. These results demonstrate that competition between multiple learning systems can be controlled on a trial-by-trial basis by modulating the availability of cognitive resources.

Detecting errors and anomalies in computerized materials control and accountability databases

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

Whiteson, R.; Hench, K.; Yarbro, T.

The Automated MC and A Database Assessment project is aimed at improving anomaly and error detection in materials control and accountability (MC and A) databases and increasing confidence in the data that they contain. Anomalous data resulting in poor categorization of nuclear material inventories greatly reduces the value of the database information to users. Therefore it is essential that MC and A data be assessed periodically for anomalies or errors. Anomaly detection can identify errors in databases and thus provide assurance of the integrity of data. An expert system has been developed at Los Alamos National Laboratory that examines thesemore » large databases for anomalous or erroneous data. For several years, MC and A subject matter experts at Los Alamos have been using this automated system to examine the large amounts of accountability data that the Los Alamos Plutonium Facility generates. These data are collected and managed by the Material Accountability and Safeguards System, a near-real-time computerized nuclear material accountability and safeguards system. This year they have expanded the user base, customizing the anomaly detector for the varying requirements of different groups of users. This paper describes the progress in customizing the expert systems to the needs of the users of the data and reports on their results.« less

The Evolution of a Management Information System in an Outpatient Mental Health Institute.

ERIC Educational Resources Information Center

Davis, Doryn; Allen, Richard

1979-01-01

To promote greater accountability, supervisors in mental health facilities will be required to monitor activities of their organizations. The Outpatient Division of the Texas Research Institute of Mental Sciences has developed an administrative accounting based on management by objectives. Presents the evolution, philosophy, and format of the…

Activity-Based Costing for Agile Manufacturing Control

DTIC Science & Technology

1998-08-01

INVESTMENT FOR A PROPOSED CAPITAL EQUIPMENT .... PURCHASE...to maintain a complex accounting system to meet your decision-making needs and the requirements of GAAP (Generally Accepted Accounting Principles). An...to be used primarily for job quotation, then some of the secondary activities can be consolidated into "higher" level activities that would shorten the

12 CFR 226.59 - Reevaluation of rate increases.

Code of Federal Regulations, 2011 CFR

2011-01-01

... SYSTEM TRUTH IN LENDING (REGULATION Z) Special Rules Applicable to Credit Card Accounts and Open-End...) Evaluation of increased rate. If a card issuer increases an annual percentage rate that applies to a credit card account under an open-end (not home-secured) consumer credit plan, based on the credit risk of the...

12 CFR 226.59 - Reevaluation of rate increases.

Code of Federal Regulations, 2012 CFR

2012-01-01

... SYSTEM TRUTH IN LENDING (REGULATION Z) Special Rules Applicable to Credit Card Accounts and Open-End...) Evaluation of increased rate. If a card issuer increases an annual percentage rate that applies to a credit card account under an open-end (not home-secured) consumer credit plan, based on the credit risk of the...

Manpower Goals Planning and Accountability. Research Report 34.

ERIC Educational Resources Information Center

Niehaus, R. J.; Nitterhouse, D.

Based on previous application of goal programming models to manpower goals planning for large organizations, this paper structures the extensions from the planning process to the operations and control aspects of the management cycle. Emphasis is on the accountability necessary to make such a system an effective management control tool. In order…

Communicate To Evaluate: A Scottish Polytechnic Approach.

ERIC Educational Resources Information Center

McLachlan, J.; Wood, V.

The paper describes a critical peer review developed at Napier Polytechnic (NP) of Edinburgh, Scotland for the evaluation and monitoring of its courses. Illustrations of the system are based on the accounting courses offered by the Department of Accounting and Law. The paper first describes the creation of NP from an amalgamation of two colleges…

Effects of Teacher Evaluation on Teacher Job Satisfaction in Ohio

ERIC Educational Resources Information Center

Downing, Pamela R.

2016-01-01

The purpose of this quantitative study was to explore whether or not increased accountability measures found in the Ohio Teacher Evaluation System (OTES) impacted teacher job satisfaction. Student growth measures required by the OTES increased teacher accountability. Today, teachers are largely evaluated based on the results of what they do in the…

Optimization-based controller design for rotorcraft

NASA Technical Reports Server (NTRS)

Tsing, N.-K.; Fan, M. K. H.; Barlow, J.; Tits, A. L.; Tischler, M. B.

1993-01-01

An optimization-based methodology for linear control system design is outlined by considering the design of a controller for a UH-60 rotorcraft in hover. A wide range of design specifications is taken into account: internal stability, decoupling between longitudinal and lateral motions, handling qualities, and rejection of windgusts. These specifications are investigated while taking into account physical limitations in the swashplate displacements and rates of displacement. The methodology crucially relies on user-machine interaction for tradeoff exploration.

Strengthening of accountability systems to create healthy food environments and reduce global obesity.

PubMed

Swinburn, Boyd; Kraak, Vivica; Rutter, Harry; Vandevijvere, Stefanie; Lobstein, Tim; Sacks, Gary; Gomes, Fabio; Marsh, Tim; Magnusson, Roger

2015-06-20

To achieve WHO's target to halt the rise in obesity and diabetes, dramatic actions are needed to improve the healthiness of food environments. Substantial debate surrounds who is responsible for delivering effective actions and what, specifically, these actions should entail. Arguments are often reduced to a debate between individual and collective responsibilities, and between hard regulatory or fiscal interventions and soft voluntary, education-based approaches. Genuine progress lies beyond the impasse of these entrenched dichotomies. We argue for a strengthening of accountability systems across all actors to substantially improve performance on obesity reduction. In view of the industry opposition and government reluctance to regulate for healthier food environments, quasiregulatory approaches might achieve progress. A four step accountability framework (take the account, share the account, hold to account, and respond to the account) is proposed. The framework identifies multiple levers for change, including quasiregulatory and other approaches that involve government-specified and government-monitored progress of private sector performance, government procurement mechanisms, improved transparency, monitoring of actions, and management of conflicts of interest. Strengthened accountability systems would support government leadership and stewardship, constrain the influence of private sector actors with major conflicts of interest on public policy development, and reinforce the engagement of civil society in creating demand for healthy food environments and in monitoring progress towards obesity action objectives. Copyright © 2015 Elsevier Ltd. All rights reserved.

The System of Secondary Periodicities and Resonances Based on β Lyrae Magnetic Field

NASA Astrophysics Data System (ADS)

Skulsky, M. Yu.

Original integral interconsistent and interconnected magnetohydrodynamical system of periodicities and resonances over their long-time variabilities is developed. The study is based upon three different observed secondary periods in β Lyrae system and taking into account geometrical features of the nonstandard magnetic field in a losing star, as well as due to the asynchronizm of the orbital and rotational periods.

Cognitive success: instrumental justifications of normative systems of reasoning

PubMed Central

Schurz, Gerhard

2014-01-01

In the first part of the paper (sec. 1–4), I argue that Elqayam and Evan's (2011) distinction between normative and instrumental conceptions of cognitive rationality corresponds to deontological vs. teleological accounts in meta-ethics. I suggest that Elqayam and Evans' distinction be replaced by the distinction between a-priori intuition-based vs. a-posteriori success-based accounts of cognitive rationality. The value of cognitive success lies in its instrumental rationality for almost-all practical purposes. In the second part (sec. 5–7), I point out that the Elqayam and Evans's distinction between normative and instrumental rationality is coupled with a second distinction: between logically general vs. locally adaptive accounts of rationality. I argue that these are two independent distinctions that should be treated as independent dimensions. I also demonstrate that logically general systems of reasoning can be instrumentally justified. However, such systems can only be cognitively successful if they are paired with successful inductive reasoning, which is the area where the program of adaptive (ecological) rationality emerged, because there are no generally optimal inductive reasoning methods. I argue that the practical necessity of reasoning under changing environments constitutes a dilemma for ecological rationality, which I attempt to solve within a dual account of rationality. PMID:25071624

Performance-Based Funding Brief

ERIC Educational Resources Information Center

Washington Higher Education Coordinating Board, 2011

2011-01-01

A number of states have made progress in implementing performance-based funding (PFB) and accountability. This policy brief summarizes main features of performance-based funding systems in three states: Tennessee, Ohio, and Indiana. The brief also identifies key issues that states considering performance-based funding must address, as well as…

An Operator Perspective from a Facility Evaluation of an RFID-Based UF6 Cylinder Accounting and Tracking System

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

Martyn, Rose; Fitzgerald, Peter; Stehle, Nicholas D

An operational field test of a Radio-Frequency Identification (RFID) system for tracking and accounting UF6 cylinders was conducted at the Global Nuclear Fuel Americas (GNF) fuel fabrication plant in 2009. The Cylinder Accountability and Tracking System (CATS) was designed and deployed by Oak Ridge National Laboratory (ORNL) and evaluated in cooperation with GNF. The system required that passive RFID be attached to several UF6 30B cylinders as they were received at the site; then the cylinders were tracked as they proceeded to interim storage, to processing in an autoclave, and eventually to disposition from the site. This CATS deployment alsomore » provided a direct integration of scale data from the site accountability scales. The integration of this information into the tracking data provided an attribute for additional safeguards for evaluation. The field test provided insight into the advantages and challenges of using RFID at an operating nuclear facility. The RFID system allowed operators to interact with the technology and demonstrated the survivability of the tags and reader equipment in the process environment. This paper will provide the operator perspective on utilizing RFID technology for locating cylinders within the facility, thereby tracking the cylinders for process and for Material Control & Accounting functions. The paper also will present the operator viewpoint on RFID implemented as an independent safeguards system.« less

Towards a sustainable framework for computer based health information systems (CHIS) for least developed countries (LDCs).

PubMed

Gordon, Abekah Nkrumah; Hinson, Robert Ebo

2007-01-01

The purpose of this paper is to argue for a theoretical framework by which development of computer based health information systems (CHIS) can be made sustainable. Health Management and promotion thrive on well-articulated CHIS. There are high levels of risk associated with the development of CHIS in the context of least developed countries (LDC), thereby making them unsustainable. This paper is based largely on literature survey on health promotion and information systems. The main factors accounting for the sustainability problem in less developed countries include poor infrastructure, inappropriate donor policies and strategies, poor infrastructure and inadequate human resource capacity. To counter these challenges and to ensure that CHIS deployment in LDCs is sustainable, it is proposed that the activities involved in the implementation of these systems be incorporated into organizational routines. This will ensure and secure the needed resources as well as the relevant support from all stakeholders of the system; on a continuous basis. This paper sets out to look at the issue of CHIS sustainability in LDCs, theoretically explains the factors that account for the sustainability problem and develops a conceptual model based on theoretical literature and existing empirical findings.

Making Health System Performance Measurement Useful to Policy Makers: Aligning Strategies, Measurement and Local Health System Accountability in Ontario

PubMed Central

Veillard, Jeremy; Huynh, Tai; Ardal, Sten; Kadandale, Sowmya; Klazinga, Niek S.; Brown, Adalsteinn D.

2010-01-01

This study examined the experience of the Ontario Ministry of Health and Long-Term Care in enhancing its stewardship and performance management role by developing a health system strategy map and a strategy-based scorecard through a process of policy reviews and expert consultations, and linking them to accountability agreements. An evaluation of the implementation and of the effects of the policy intervention has been carried out through direct policy observation over three years, document analysis, interviews with decision-makers and systematic discussion of findings with other authors and external reviewers. Cascading strategies at health and local health system levels were identified, and a core set of health system and local health system performance indicators was selected and incorporated into accountability agreements with the Local Health Integration Networks. despite the persistence of such challenges as measurement limitations and lack of systematic linkage to decision-making processes, these activities helped to strengthen substantially the ministry's performance management function. PMID:21286268

Further Improvements Needed in Navy’s Oversight and Management of Contracting for Facilities Construction on Diego Garcia.

DTIC Science & Technology

1984-05-23

Because the cost accounting reports provide the historical cost information for the cost estimating reports, we also tested the reasonableness of... accounting and cost estimating reports must be based on timely and accurate infor- mation. The reports, therefore, require the continual attention of... accounting system reported less than half the value of site direct charges (labor, materials, equipment usage, and other costs ) that should have been

ABC estimation of unit costs for emergency department services.

PubMed

Holmes, R L; Schroeder, R E

1996-04-01

Rapid evolution of the health care industry forces managers to make cost-effective decisions. Typical hospital cost accounting systems do not provide emergency department managers with the information needed, but emergency department settings are so complex and dynamic as to make the more accurate activity-based costing (ABC) system prohibitively expensive. Through judicious use of the available traditional cost accounting information and simple computer spreadsheets. managers may approximate the decision-guiding information that would result from the much more costly and time-consuming implementation of ABC.

Optimization of thermoelectric cooling regimes for heat-loaded elements taking into account the thermal resistance of the heat-spreading system

NASA Astrophysics Data System (ADS)

Vasil'ev, E. N.

2017-09-01

A mathematical model has been proposed for analyzing and optimizing thermoelectric cooling regimes for heat-loaded elements of engineering and electronic devices. The model based on analytic relations employs the working characteristics of thermoelectric modules as the initial data and makes it possible to determine the temperature regime and the optimal values of the feed current for the modules taking into account the thermal resistance of the heat-spreading system.

Developing Tomorrow's Integrated Community Health Systems: A Leadership Challenge for Public Health and Primary Care

PubMed Central

Welton, William E.; Kantner, Theodore A.; Katz, Sheila Moriber

1997-01-01

As the nation's health system moves away from earlier models to one grounded in population health and market-based systems of care, new challenges arise for public health professionals, primary care practitioners, health plan and institutional managers, and community leaders. Among the challenges are the need to develop creative concepts of organization and accountability and to assure that dynamic, system-oriented structures support the new kind of leadership that is required. Developing tomorrow's integrated community health systems will challenge the leadership skills and integrative abilities of public health professionals, primary care practitioners, and managers. These leaders and their new organizations must, in turn, assume increased accountability for improving community health. PMID:9184684

An analysis of the adoption of managerial innovation: cost accounting systems in hospitals.

PubMed

Glandon, G L; Counte, M A

1995-11-01

The adoption of new medical technologies has received significant attention in the hospital industry, in part, because of its observed relation to hospital cost increases. However, few comprehensive studies exist regarding the adoption of non-medical technologies in the hospital setting. This paper develops and tests a model of the adoption of a managerial innovation, new to the hospital industry, that of cost accounting systems based upon standard costs. The conceptual model hypothesizes that four organizational context factors (size, complexity, ownership and slack resources) and two environmental factors (payor mix and interorganizational dependency) influence hospital adoption of cost accounting systems. Based on responses to a mail survey of hospitals in the Chicago area and AHA annual survey information for 1986, a sample of 92 hospitals was analyzed. Greater hospital size, complexity, slack resources, and interorganizational dependency all were associated with adoption. Payor mix had no significant influence and the hospital ownership variables had a mixed influence. The logistic regression model was significant overall and explained over 15% of the variance in the adoption decision.

Sustainable Materials Management in Site Cleanup

EPA Pesticide Factsheets

In 2006, the management of materials accounted for 42 of the United States’ greenhouse gas (GHG) emissions, based on a systems analysis (U.S. EPA; 2009). The systems view of materials management represents U.S. emissions related to the...

Performance comparison of optical interference cancellation system architectures.

PubMed

Lu, Maddie; Chang, Matt; Deng, Yanhua; Prucnal, Paul R

2013-04-10

The performance of three optics-based interference cancellation systems are compared and contrasted with each other, and with traditional electronic techniques for interference cancellation. The comparison is based on a set of common performance metrics that we have developed for this purpose. It is shown that thorough evaluation of our optical approaches takes into account the traditional notions of depth of cancellation and dynamic range, along with notions of link loss and uniformity of cancellation. Our evaluation shows that our use of optical components affords performance that surpasses traditional electronic approaches, and that the optimal choice for an optical interference canceller requires taking into account the performance metrics discussed in this paper.

Personal annunciation device

DOEpatents

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

2011-01-25

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

A Comparative Analysis of Options for Preserving the Tank Industrial Base

DTIC Science & Technology

1993-03-01

4 G. LITERATURE REVIEW ........................... 5 II. BACKGROUND ..................................... 6 A. THE...INDUSTRIAL BASE .......................... 6 B. THE TANK INDUSTRIAL BASE, 1917-1945 ................ 7 C. THE TANK INDUSTRIAL BASE, 1945-1980...published studies on the subject. General Dynamics-Land Systems Division ( GDLS ), Congressional Budget Office (CBO) and the General Accounting Office

Using a Technology-Based Case to Aid in Improving Assessment

ERIC Educational Resources Information Center

Zelin, Robert C., II

2008-01-01

This paper describes how a technology-based case using Microsoft Access can aid in the assessment process. A case was used in lieu of giving a final examination in an Accounting Information Systems course. Students worked in small groups to design a database-driven payroll system for a hypothetical company. Each group submitted its results along…

Accountability in the ontario cancer services system: a qualitative study of system leaders' perspectives.

PubMed

Bytautas, Jessica; Dobrow, Mark; Sullivan, Terrence; Brown, Adalsteinn

2014-09-01

Cancer Care Ontario (CCO), the provincial cancer agency, operates under a model of accountable governance that has been hailed as exemplary. We explored cancer system leaders' views on the balance and perceived efficacy of approaches to accountability in this context. Semi-structured interviews were conducted with 19 participants (MOHLTC=5, CCO=14). Adopting a qualitative descriptive approach, we coded data for four policy instruments used in approaches to accountability. Financial incentives are a key lever used by both parties to effect change. Cancer-specific regulations were somewhat weak, but agency-wide directives were a necessary nuisance that had great force. The effect of public reporting on mobilizing consumer sovereignty was questioned; however, transparency for its own sake was highly valued. Professionalism and stewardship, with an emphasis on trust-based partnerships and clinical engagement, were critical to CCO's success. These approaches were seen to work together, but what made each have force was reliance on professionalism and stewardship. Copyright © 2014 Longwoods Publishing.

Sequence and System in the Acquisition of Tense and Agreement

ERIC Educational Resources Information Center

Rispoli, Matthew; Hadley, Pamela A.; Holt, Janet K.

2012-01-01

Purpose: The relatedness of tense morphemes in the language of children younger than 3 years of age is a matter of controversy. Generativist accounts predict that the morphemes will be related, whereas usage-based accounts predict the absence of relationships. This study focused on the increasing productivity of the 5 morphemes in the tense…

Accountability Synopticism: How a Think Tank and the Media Developed a Quasimarket for School Choice in British Columbia

ERIC Educational Resources Information Center

Simmonds, Michael; Webb, P. Taylor

2013-01-01

This paper describes how a locally developed school ranking system affected student enrolment patterns in British Columbia over time. In developing an annual school "report card" that was published in newspapers and online, the Vancouver-based Fraser Institute created a marketplace for school choice by devising an accountability scheme…

The Effects of Accountability on Higher Education

ERIC Educational Resources Information Center

Rezende, Marcelo

2010-01-01

This paper analyzes the effects of a higher education accountability system in Brazil. For each discipline, colleges were assigned a grade that depended on the scores of their students on the ENC, an annual mandatory exam. These grades were then disclosed to the public and colleges were rewarded or penalized based on them. I find that the ENC had…

Risk, Error and Accountability: Improving the Practice of School Leaders

ERIC Educational Resources Information Center

Perry, Lee-Anne

2006-01-01

This paper seeks to explore the notion of risk as an organisational logic within schools, the impact of contemporary accountability regimes on managing risk and then, in turn, to posit a systems-based process of risk management underpinned by a positive logic of risk. It moves through a number of steps beginning with the development of an…

Improving High-Stakes Decisions via Formative Assessment, Professional Development, and Comprehensive Educator Evaluation: The School System Improvement Project

ERIC Educational Resources Information Center

Glover, Todd A.; Reddy, Linda A.; Kettler, Ryan J.; Kunz, Alexander; Lekwa, Adam J.

2016-01-01

The accountability movement and high-stakes testing fail to attend to ongoing instructional improvements based on the regular assessment of student skills and teacher practices. Summative achievement data used for high-stakes accountability decisions are collected too late in the school year to inform instruction. This is especially problematic…

Evaluation of an ARPS-based canopy flow modeling system for use in future operational smoke prediction efforts

Treesearch

M. T. Kiefer; S. Zhong; W. E. Heilman; J. J. Charney; X. Bian

2013-01-01

Efforts to develop a canopy flow modeling system based on the Advanced Regional Prediction System (ARPS) model are discussed. The standard version of ARPS is modified to account for the effect of drag forces on mean and turbulent flow through a vegetation canopy, via production and sink terms in the momentum and subgrid-scale turbulent kinetic energy (TKE) equations....

Management Data Base Development.

ERIC Educational Resources Information Center

Dan, Robert L.

1975-01-01

A management data base is seen as essential for a management information system, program budgeting, program costing, management by objectives, program evaluation, productivity measures, and accountability in institutions of higher education. The necessity of a management data base is addressed, along with the benefits and limitations it may have…

What can we learn on public accountability from non-health disciplines: a meta-narrative review

PubMed Central

Van Belle, Sara; Mayhew, Susannah H

2016-01-01

Objective In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? Setting The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Results Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. Conclusions We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. PMID:27388347

The Dysfunctional Nature of Political Systems in University Administration.

ERIC Educational Resources Information Center

Gunn, Bruce

This paper argues that the rapid influx of information technology into society requires a change in university administration from the current political system to a computer based management system for higher productivity. The paper describes the dysfunctional nature of the political system of management in its lack of full accountability. The…

Pediatric Primary Care as a Component of Systems of Care

ERIC Educational Resources Information Center

Brown, Jonathan D.

2010-01-01

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

Accounting for the move to ambulatory patient groups.

PubMed

Boyagian, H R; Dessingue, R F

1998-07-01

This article focuses on the cost accounting challenge an ambulatory patient group (APG)-like-based prospective payment system presents to providers and the issues associated with that challenge. In particular, how can costs be identified, how can the differences in costs be associated with alternative settings, and how do costs identified through a detailed resource costing methodology compare to estimates using alternative measures? The results presented suggest that decisions made based on current measures of ambulatory cost (i.e., charge-based measures) need to be reexamined. These decisions could include which services to provide, what setting is appropriate, and where marketshare opportunities exist.

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

ERIC Educational Resources Information Center

Bennett, Deborah E.

2000-01-01

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

A clinical economics workstation for risk-adjusted health care cost management.

PubMed Central

Eisenstein, E. L.; Hales, J. W.

1995-01-01

This paper describes a healthcare cost accounting system which is under development at Duke University Medical Center. Our approach differs from current practice in that this system will dynamically adjust its resource usage estimates to compensate for variations in patient risk levels. This adjustment is made possible by introducing a new cost accounting concept, Risk-Adjusted Quantity (RQ). RQ divides case-level resource usage variances into their risk-based component (resource consumption differences attributable to differences in patient risk levels) and their non-risk-based component (resource consumption differences which cannot be attributed to differences in patient risk levels). Because patient risk level is a factor in estimating resource usage, this system is able to simultaneously address the financial and quality dimensions of case cost management. In effect, cost-effectiveness analysis is incorporated into health care cost management. PMID:8563361

Advances in liver transplantation allocation systems.

PubMed

Schilsky, Michael L; Moini, Maryam

2016-03-14

With the growing number of patients in need of liver transplantation, there is a need for adopting new and modifying existing allocation policies that prioritize patients for liver transplantation. Policy should ensure fair allocation that is reproducible and strongly predictive of best pre and post transplant outcomes while taking into account the natural history of the potential recipients liver disease and its complications. There is wide acceptance for allocation policies based on urgency in which the sickest patients on the waiting list with the highest risk of mortality receive priority. Model for end-stage liver disease and Child-Turcotte-Pugh scoring system, the two most universally applicable systems are used in urgency-based prioritization. However, other factors must be considered to achieve optimal allocation. Factors affecting pre-transplant patient survival and the quality of the donor organ also affect outcome. The optimal system should have allocation prioritization that accounts for both urgency and transplant outcome. We reviewed past and current liver allocation systems with the aim of generating further discussion about improvement of current policies.

Regenerating an Arsenic Removal Iron-Based Adsorptive Media System, Part 2: Performance and Cost

EPA Science Inventory

The replacement of exhausted, adsorptive media used to remove arsenic from drinking water accounts for approximately 80% of the total operational and maintenance (O/M) costs of this commonly used small system technology. The results of three, full scale system studies of an on-s...

Negotiating the terrain of high-stakes accountability in science teaching

NASA Astrophysics Data System (ADS)

Aronson, Isaak

Teachers interact with their students on behalf of the entire educational system. The aim of this study is to explore how biology teachers understand and construct their practice in a high-stakes accountability environment that is likely to be riddled with tensions. By critically questioning the technical paradigms of accountability this study challenges the fundamental assumptions of accountability. Such a critical approach may help teachers develop empowerment strategies that can free them from the de-skilling effects of the educational accountability system. This interpretive case study of a high-school in Maryland is grounded in three streams of research literature: quality science instruction based on scientific inquiry, the effects of educational accountability on the curriculum, and the influence of policy on classroom practice with a specific focus on how teachers balance competing tensions. This study theoretically occurs at the intersection of educational accountability and pedagogy. In terms of data collection, I conduct two interviews with all six biology teachers in the school. I observe each teacher for at least fifteen class periods. I review high-stakes accountability policy documents from the federal, state, and district levels of the education system. Three themes emerge from the research. The first theme, "re-defining science teaching," captures how deeply accountability structures have penetrated the science curriculum. The second theme, "the pressure mounts," explores how high-stakes accountability in science has increased the stress placed on teachers. The third theme, "teaching-in-between," explores how teachers compromise between accountability mandates and their own understandings of quality teaching. Together, the three themes shed light on the current high-stakes climate in which teachers currently work. This study's findings inform the myriad paradoxes at all levels of the educational system. As Congress and advocacy groups battle over the reauthorization of No Child Left Behind, they may not pay adequate attention to all the inconsistencies. Educators and researchers must take a critical look at accountability policies. Accountability should promote optimism, responsibility, job satisfaction, avenues for developing pedagogical expertise, and collaboration between teachers and administrators. Only then is it likely to improve educational opportunities for all students.

77 FR 25122 - Agency Information Collection Activities: Proposed Collection; Comment Request-Report of School...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-27

... agencies on a monthly basis. The form is an intrinsic part of the accounting system currently being used by... States through a Web-based Federal reporting system, and 100 percent of the information is collected...

OPTIMAL CONTROL THEORY FOR SUSTAINABLE ENVIRONMENTAL MANAGEMENT

EPA Science Inventory

Sustainable management of the human and natural systems, taking into account their interactions, has become paramount. To achieve this complex multidisciplinary objective, systems theory based techniques prove useful. The proposed work is a step in that direction. Taking a food w...

System-Level Performance of Antenna Arrays in CDMA-Based Cellular Mobile Radio Systems

NASA Astrophysics Data System (ADS)

Czylwik, Andreas; Dekorsy, Armin

2004-12-01

Smart antennas exploit the inherent spatial diversity of the mobile radio channel, provide an antenna gain, and also enable spatial interference suppression leading to reduced intracell as well as intercell interference. Especially, for the downlink of future CDMA-based mobile communications systems, transmit beamforming is seen as a well-promising smart antenna technique. The main objective of this paper is to study the performance of diverse antenna array topologies when applied for transmit beamforming in the downlink of CDMA-based networks. In this paper, we focus on uniform linear array (ULA) and uniform circular array (UCA) topologies. For the ULA, we consider three-sector base stations with one linear array per sector. While recent research on downlink beamforming is often restricted to one single cell, this study takes into account the important impact of intercell interference on the performance by evaluating complete networks. Especially, from the operator perspective, system capacity and system coverage are very essential parameters of a cellular system so that there is a clear necessity of intensive system level investigations. Apart from delivering assessments on the performance of the diverse antenna array topologies, in the paper also different antenna array parameters, such as element spacing and beamwidth of the sector antennas, are optimized. Although we focus on the network level, fast channel fluctuations are taken into account by including them analytically into the signal-to-interference calculation.

The Florida Community College Accountability Plan: An Analysis of Institutional Characteristics and Success at Meeting State Defined Performance Measures.

ERIC Educational Resources Information Center

Windham, Patricia W.; Hackett, E. Raymond

In response to the increasing use of state-based performance indicators for postsecondary education, a study was undertaken to review the reliability and validity of state-level indicators in the Florida Community College System (FCCS). Data were collected from literature reviews and the 1996 FCCS Accountability Report, detailing outcomes for 17…

K-12 Accreditation's Next Move: A Storied Guarantee Looks to Accountability 2.0

ERIC Educational Resources Information Center

Oldham, Jennifer

2018-01-01

The Current Generation of American public-school students has grown up in the era of centralized, standardized data. Anyone curious about how local schools were doing could look at pass rates on annual exams in math and reading, the foundation of federally mandated, test-based accountability. New rules are poised to change this system. The federal…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-18

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

Accounting Control Technology Using SAP: A Case-Based Approach

ERIC Educational Resources Information Center

Ragan, Joseph; Puccio, Christopher; Talisesky, Brandon

2014-01-01

The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing…

When Does Accountability Work? Texas System Had Mixed Effects on College Graduation Rates and Future Earnings

ERIC Educational Resources Information Center

Deming, David J.; Cohodes, Sarah; Jennings, Jennifer; Jencks, Christopher

2016-01-01

When congress passed the No Child Left Behind Act of 2001 (NCLB), standardized testing in public schools became the law of the land. The ambitious legislation identified test-based accountability as the key to improving schools and, by extension, the long-term prospects of American schoolchildren. Thirteen years later, the debate over the federal…

Comparison of cost determination of both resource consumption accounting and time-driven activity-based costing systems in a healthcare setting.

PubMed

Özyapıcı, Hasan; Tanış, Veyis Naci

2017-05-01

Objective The aim of the present study was to explore the differences between resource consumption accounting (RCA) and time-driven activity-based costing (TDABC) systems in determining the costs of services of a healthcare setting. Methods A case study was conducted to calculate the unit costs of open and laparoscopic gall bladder surgeries using TDABC and RCA. Results The RCA system assigns a higher cost both to open and laparoscopic gall bladder surgeries than TDABC. The total cost of unused capacity under the TDABC system is also double that in RCA. Conclusion Unlike TDABC, RCA calculates lower costs for unused capacities but higher costs for products or services in a healthcare setting in which fixed costs make up a high proportion of total costs. What is known about the topic? TDABC is a revision of the activity-based costing (ABC) system. RCA is also a new costing system that includes both the theoretical advantages of ABC and the practical advantages of German costing. However, little is known about the differences arising from application of TDABC and RCA. What does this paper add? There is no study comparing both TDABC and RCA in a single case study based on a real-world healthcare setting. Thus, the present study fills this gap in the literature and it is unique in the sense that it is the first case study comparing TDABC and RCA for open and laparoscopic gall bladder surgeries in a healthcare setting. What are the implications for practitioners? This study provides several interesting results for managers and cost accounting researchers. Thus, it will contribute to the spread of RCA studies in healthcare settings. It will also help the implementers of TDABC to revise data concerning the cost of unused capacity. In addition, by separating costs into fixed and variable, the paper will help managers to create a blended (combined) system that can improve both short- and long-term decisions.

An Efficient Deterministic Approach to Model-based Prediction Uncertainty Estimation

NASA Technical Reports Server (NTRS)

Daigle, Matthew J.; Saxena, Abhinav; Goebel, Kai

2012-01-01

Prognostics deals with the prediction of the end of life (EOL) of a system. EOL is a random variable, due to the presence of process noise and uncertainty in the future inputs to the system. Prognostics algorithm must account for this inherent uncertainty. In addition, these algorithms never know exactly the state of the system at the desired time of prediction, or the exact model describing the future evolution of the system, accumulating additional uncertainty into the predicted EOL. Prediction algorithms that do not account for these sources of uncertainty are misrepresenting the EOL and can lead to poor decisions based on their results. In this paper, we explore the impact of uncertainty in the prediction problem. We develop a general model-based prediction algorithm that incorporates these sources of uncertainty, and propose a novel approach to efficiently handle uncertainty in the future input trajectories of a system by using the unscented transformation. Using this approach, we are not only able to reduce the computational load but also estimate the bounds of uncertainty in a deterministic manner, which can be useful to consider during decision-making. Using a lithium-ion battery as a case study, we perform several simulation-based experiments to explore these issues, and validate the overall approach using experimental data from a battery testbed.

Cyber Contingency Analysis version 1.x

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

Contingency analysis based approach for quantifying and examining the resiliency of a cyber system in respect to confidentiality, integrity and availability. A graph representing an organization's cyber system and related resources is used for the availability contingency analysis. The mission critical paths associated with an organization are used to determine the consequences of a potential contingency. A node (or combination of nodes) are removed from the graph to analyze a particular contingency. The value of all mission critical paths that are disrupted by that contingency are used to quantify its severity. A total severity score can be calculated based onmore » the complete list of all these contingencies. A simple n1 analysis can be done in which only one node is removed at a time for the analysis. We can also compute nk analysis, where k is the number of nodes to simultaneously remove for analysis. A contingency risk score can also be computed, which takes the probability of the contingencies into account. In addition to availability, we can also quantify confidentiality and integrity scores for the system. These treat user accounts as potential contingencies. The amount (and type) of files that an account can read to is used to compute the confidentiality score. The amount (and type) of files that an account can write to is used to compute the integrity score. As with availability analysis, we can use this information to compute total severity scores in regards to confidentiality and integrity. We can also take probability into account to compute associated risk scores.« less

Coordinating medical education and health care systems: the power of the social accountability approach.

PubMed

Boelen, Charles

2018-01-01

As the purpose of medical education is to produce graduates able to most effectively address people's health concerns, there is general agreement that coordination with the health care system is essential. For too long, coordination has been dealt with in a subjective manner with only few landmarks to ensure objective and measurable achievements. Over the last 30 years, since the Edinburgh Declaration on medical education, progress has been made, namely with the concept of social accountability. The social accountability approach provides a way to plan, deliver and assess medical education with the explicit aim to contribute to effective, equitable and sustainable health system development. It is based on a system-wide scope exploring issues from identification of people's and society's health needs to verification of the effects of medical education in meeting those needs. A wide international consultation among medical education leaders led to the adoption of the Global Consensus on Social Accountability of Medical Schools. Benchmarks of social accountability are in the process of being conceived and tested, enabling medical schools to steer medical education in a more purposeful way in relation to determinants of health. A sample of schools using the social accountability approach claims to have had a positive influence on health care system performance and people's health status. Improved coordination of medical education and other key stakeholders in the health system is an important challenge for medical schools as well as for countries confronted with an urgent need for optimal use of their health workforce. There is growing interest worldwide in defining policies and strategies and supporting experiences in this regard. © 2017 John Wiley & Sons Ltd and The Association for the Study of Medical Education.

Initiating policy, systems, and environmental changes for childhood obesity prevention by engaging six faith-based organizations.

PubMed

Boutain, Doris M; McNees, Molly

2013-01-01

Little is known about how to engage faith-organizations, especially churches, when using policy, systems, and environmental (PSE) change approaches for prevention. This article documents the PSE changes implemented by engaging 6 faith organizations, with an estimated reach of 3500 members, for 18 months. Timeline (n = 6), focus group (n = 6), report (n = 18), and observational meeting (n = 16) and event (n = 5) summaries were analyzed using content analysis. Early changes were usually environmental changes. Mid and later changes focused on policy and systems change. Churches structured for process and outcome accountability and person-centered accountability can accomplish PSE changes.

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

PubMed Central

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

2012-01-01

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

Knowledge-based nursing diagnosis

NASA Astrophysics Data System (ADS)

Roy, Claudette; Hay, D. Robert

1991-03-01

Nursing diagnosis is an integral part of the nursing process and determines the interventions leading to outcomes for which the nurse is accountable. Diagnoses under the time constraints of modern nursing can benefit from a computer assist. A knowledge-based engineering approach was developed to address these problems. A number of problems were addressed during system design to make the system practical extended beyond capture of knowledge. The issues involved in implementing a professional knowledge base in a clinical setting are discussed. System functions, structure, interfaces, health care environment, and terminology and taxonomy are discussed. An integrated system concept from assessment through intervention and evaluation is outlined.

Model-based frequency response characterization of a digital-image analysis system for epifluorescence microscopy

NASA Technical Reports Server (NTRS)

Hazra, Rajeeb; Viles, Charles L.; Park, Stephen K.; Reichenbach, Stephen E.; Sieracki, Michael E.

1992-01-01

Consideration is given to a model-based method for estimating the spatial frequency response of a digital-imaging system (e.g., a CCD camera) that is modeled as a linear, shift-invariant image acquisition subsystem that is cascaded with a linear, shift-variant sampling subsystem. The method characterizes the 2D frequency response of the image acquisition subsystem to beyond the Nyquist frequency by accounting explicitly for insufficient sampling and the sample-scene phase. Results for simulated systems and a real CCD-based epifluorescence microscopy system are presented to demonstrate the accuracy of the method.

A memristive plasticity model of voltage-based STDP suitable for recurrent bidirectional neural networks in the hippocampus.

PubMed

Diederich, Nick; Bartsch, Thorsten; Kohlstedt, Hermann; Ziegler, Martin

2018-06-19

Memristive systems have gained considerable attention in the field of neuromorphic engineering, because they allow the emulation of synaptic functionality in solid state nano-physical systems. In this study, we show that memristive behavior provides a broad working framework for the phenomenological modelling of cellular synaptic mechanisms. In particular, we seek to understand how close a memristive system can account for the biological realism. The basic characteristics of memristive systems, i.e. voltage and memory behavior, are used to derive a voltage-based plasticity rule. We show that this model is suitable to account for a variety of electrophysiology plasticity data. Furthermore, we incorporate the plasticity model into an all-to-all connecting network scheme. Motivated by the auto-associative CA3 network of the hippocampus, we show that the implemented network allows the discrimination and processing of mnemonic pattern information, i.e. the formation of functional bidirectional connections resulting in the formation of local receptive fields. Since the presented plasticity model can be applied to real memristive devices as well, the presented theoretical framework can support both, the design of appropriate memristive devices for neuromorphic computing and the development of complex neuromorphic networks, which account for the specific advantage of memristive devices.

Factors influencing resource allocation decisions and equity in the health system of Ghana.

PubMed

Asante, A D; Zwi, A B

2009-05-01

Allocation of financial resources in the health sector is often seen as a formula-driven activity. However, the decision to allocate a certain amount of resources to a particular health jurisdiction or facility may be based on a broader range of factors, sometimes not reflected in the existing resource allocation formula. This study explores the 'other' factors that influence the equity of resource allocation in the health system of Ghana. The extent to which these factors are, or can be, accounted for in the resource allocation process is analysed. An exploratory design focusing on different levels of the health system and diverse stakeholders. Data were gathered through semi-structured qualitative interviews with health authorities at national, regional and district levels, and with donor representatives and local government officials in 2003 and 2004. The availability of human resources for health, local capacity to utilize funds, donor involvement in the health sector, and commitment to promote equity have considerable influence on resource allocation decisions and affect the equity of funding allocations. However, these factors are not accounted for adequately in the resource allocation process. This study highlights the need for a more transparent resource allocation system in Ghana based on needs, and takes into account key issues such as capacity constraints, the inequitable human resource distribution and donor-earmarked funding.

Studer Group® ' s evidence-based leadership initiatives.

PubMed

Schuller, Kristin A; Kash, Bita A; Gamm, Larry D

2015-01-01

The purpose of this paper is to analyze the implementation of an organizational change initiative--Studer Group®'s Evidence-Based Leadership (EBL)--in two large, US health systems by comparing and contrasting the factors associated with successful implementation and sustainability of the EBL initiative. This comparative case study assesses the responses to two pairs of open-ended questions during in-depth qualitative interviews of leaders and managers at both health systems. Qualitative content analysis was employed to identify major themes. Three themes associated with success and sustainability of EBL emerged at both health systems: leadership; culture; and organizational processes. The theme most frequently identified for both success and sustainability of EBL was culture. In contrast, there was a significant decline in salience of the leadership theme as attention shifts from success in implementation of EBL to sustaining EBL long term. Within the culture theme, accountability, and buy-in were most often cited by interviewees as success factors, while sense of accountability, buy-in, and communication were the most reported factors for sustainability. Cultural factors, such as accountability, staff support, and communication are driving forces of success and sustainability of EBL across both health systems. Leadership, a critical factor in several stages of implementation, appears to be less salient as among factors identified as important to longer term sustainability of EBL.

On certain development aspects of an ipsas-based system-target approach to evaluation of net asset sustainability level projects in high-rise construction

NASA Astrophysics Data System (ADS)

Kazaryan, Ruben

2018-03-01

Problems of accounting and reporting of net assets and the procedure of their formation taking into account the specifics of the economic and legal status of property of a non-commercial autonomous institution are some of the most controversial in the accounting for entities of the public sector. The study focuses on justification of accounting rules for net assets of public sector entities. The methods used in the study are as follows: comparison, synthesis, analysis, logical approach, and system approach. The article examines legal aspects and specifics of recognition of assets of public sector entities in accordance with IPSAS standards (International Public Sector Accounting Standards are a set of accounting standards issued by IPSASB (Council for International Financial Reporting Standards for Public Sector Organizations) used by state-owned enterprises worldwide in preparation of financial statements as of the 31st of August, 2015. The most crucial factor in the modeling of key performance indicators of the system-target approach to estimation of the sustainability level of net assets on the basis of IPSAS is a multicriterial evaluation of the basic management strategy for quality system elements used in operational and strategic planning projects operations in high-rise construction. We offer an alternative evaluation of assets due to be returned to the right holder (the state controller) in the event of liquidation of a public sector entity.

A simulation model of hospital management based on cost accounting analysis according to disease.

PubMed

Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki

2004-12-01

Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.

What can we learn on public accountability from non-health disciplines: a meta-narrative review.

PubMed

Van Belle, Sara; Mayhew, Susannah H

2016-07-07

In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

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

PubMed

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

2015-02-18

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

77 FR 6090 - Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-07

... information can be pre-populated from defense accounting system data and edited, if necessary with a series of...: Federal Docket Management System Office, 4800 Mark Center Drive, 2nd Floor, East Tower, Suite 02G09... site to obtain contractor work force information, based on the Army system located at https://cmra.DoD...

Digital time stamping system based on open source technologies.

PubMed

Miskinis, Rimantas; Smirnov, Dmitrij; Urba, Emilis; Burokas, Andrius; Malysko, Bogdan; Laud, Peeter; Zuliani, Francesco

2010-03-01

A digital time stamping system based on open source technologies (LINUX-UBUNTU, OpenTSA, OpenSSL, MySQL) is described in detail, including all important testing results. The system, called BALTICTIME, was developed under a project sponsored by the European Commission under the Program FP 6. It was designed to meet the requirements posed to the systems of legal and accountable time stamping and to be applicable to the hardware commonly used by the national time metrology laboratories. The BALTICTIME system is intended for the use of governmental and other institutions as well as personal bodies. Testing results demonstrate that the time stamps issued to the user by BALTICTIME and saved in BALTICTIME's archives (which implies that the time stamps are accountable) meet all the regulatory requirements. Moreover, the BALTICTIME in its present implementation is able to issue more than 10 digital time stamps per second. The system can be enhanced if needed. The test version of the BALTICTIME service is free and available at http://baltictime. pfi.lt:8080/btws/ and http://baltictime.lnmc.lv:8080/btws/.

Experimental evaluation of HJB optimal controllers for the attitude dynamics of a multirotor aerial vehicle.

PubMed

Prado, Igor Afonso Acampora; Pereira, Mateus de Freitas Virgílio; de Castro, Davi Ferreira; Dos Santos, Davi Antônio; Balthazar, Jose Manoel

2018-06-01

The present paper is concerned with the design and experimental evaluation of optimal control laws for the nonlinear attitude dynamics of a multirotor aerial vehicle. Three design methods based on Hamilton-Jacobi-Bellman equation are taken into account. The first one is a linear control with guarantee of stability for nonlinear systems. The second and third are a nonlinear suboptimal control techniques. These techniques are based on an optimal control design approach that takes into account the nonlinearities present in the vehicle dynamics. The stability Proof of the closed-loop system is presented. The performance of the control system designed is evaluated via simulations and also via an experimental scheme using the Quanser 3-DOF Hover. The experiments show the effectiveness of the linear control method over the nonlinear strategy. Copyright © 2018 ISA. Published by Elsevier Ltd. All rights reserved.

Thinking inside the (lock)box: using banking technology to improve the revenue cycle.

PubMed

D'Eramo, Michael; Umbreit, Lynda

2005-08-01

An integrated, image-based lockbox solution has allowed Columbus, Ohio-based MaternOhio to automate payment posting, reconcilement, and billing; store check and remittance images electronically; and automatically update its in-house patient accounting system and medical records.

Activity-based costing and its application in a Turkish university hospital.

PubMed

Yereli, Ayşe Necef

2009-03-01

Resource management in hospitals is of increasing importance in today's global economy. Traditional accounting systems have become inadequate for managing hospital resources and accurately determining service costs. Conversely, the activity-based costing approach to hospital accounting is an effective cost management model that determines costs and evaluates financial performance across departments. Obtaining costs that are more accurate can enable hospitals to analyze and interpret costing decisions and make more accurate budgeting decisions. Traditional and activity-based costing approaches were compared using a cost analysis of gall bladder surgeries in the general surgery department of one university hospital in Manisa, Turkey. Copyright (c) AORN, Inc, 2009.

Adult Perpetrator Gender Asymmetries in Child Sexual Assault Victim Selection: Results from the 2000 National Incident-Based Reporting System

ERIC Educational Resources Information Center

McCloskey, Kathy A.; Raphael, Desreen N.

2005-01-01

Data from the 2000 National Incident-Based Reporting System (NIBRS) show that while males make up about nine out of every 10 adult sexual assault perpetrators, totaling about 26,878 incidents within the reporting period, females account for about one out of 10 perpetrators, totaling about 1,162 incidents. Male sexual assault perpetrators offend…

Not just the norm: exemplar-based models also predict face aftereffects.

PubMed

Ross, David A; Deroche, Mickael; Palmeri, Thomas J

2014-02-01

The face recognition literature has considered two competing accounts of how faces are represented within the visual system: Exemplar-based models assume that faces are represented via their similarity to exemplars of previously experienced faces, while norm-based models assume that faces are represented with respect to their deviation from an average face, or norm. Face identity aftereffects have been taken as compelling evidence in favor of a norm-based account over an exemplar-based account. After a relatively brief period of adaptation to an adaptor face, the perceived identity of a test face is shifted toward a face with attributes opposite to those of the adaptor, suggesting an explicit psychological representation of the norm. Surprisingly, despite near universal recognition that face identity aftereffects imply norm-based coding, there have been no published attempts to simulate the predictions of norm- and exemplar-based models in face adaptation paradigms. Here, we implemented and tested variations of norm and exemplar models. Contrary to common claims, our simulations revealed that both an exemplar-based model and a version of a two-pool norm-based model, but not a traditional norm-based model, predict face identity aftereffects following face adaptation.

Not Just the Norm: Exemplar-Based Models also Predict Face Aftereffects

PubMed Central

Ross, David A.; Deroche, Mickael; Palmeri, Thomas J.

2014-01-01

The face recognition literature has considered two competing accounts of how faces are represented within the visual system: Exemplar-based models assume that faces are represented via their similarity to exemplars of previously experienced faces, while norm-based models assume that faces are represented with respect to their deviation from an average face, or norm. Face identity aftereffects have been taken as compelling evidence in favor of a norm-based account over an exemplar-based account. After a relatively brief period of adaptation to an adaptor face, the perceived identity of a test face is shifted towards a face with opposite attributes to the adaptor, suggesting an explicit psychological representation of the norm. Surprisingly, despite near universal recognition that face identity aftereffects imply norm-based coding, there have been no published attempts to simulate the predictions of norm- and exemplar-based models in face adaptation paradigms. Here we implemented and tested variations of norm and exemplar models. Contrary to common claims, our simulations revealed that both an exemplar-based model and a version of a two-pool norm-based model, but not a traditional norm-based model, predict face identity aftereffects following face adaptation. PMID:23690282

Designing Rules for Accounting Transaction Identification based on Indonesian NLP

NASA Astrophysics Data System (ADS)

Iswandi, I.; Suwardi, I. S.; Maulidevi, N. U.

2017-03-01

Recording accounting transactions carried out by the evidence of the transactions. It can be invoices, receipts, letters of intent, electricity bill, telephone bill, etc. In this paper, we proposed design of rules to identify the entities located on the sales invoice. There are some entities identified in a sales invoice, namely : invoice date, company name, invoice number, product id, product name, quantity and total price. Identification this entities using named entity recognition method. The entities generated from the rules used as a basis for automation process of data input into the accounting system.

Experience-based utility and own health state valuation for a health state classification system: why and how to do it.

PubMed

Brazier, John; Rowen, Donna; Karimi, Milad; Peasgood, Tessa; Tsuchiya, Aki; Ratcliffe, Julie

2017-10-11

In the estimation of population value sets for health state classification systems such as the EuroQOL five dimensions questionnaire (EQ-5D), there is increasing interest in asking respondents to value their own health state, sometimes referred to as "experience-based utility values" or, more correctly, own rather than hypothetical health states. Own health state values differ to hypothetical health state values, and this may be attributable to many reasons. This paper critically examines whose values matter; why there is a difference between own and hypothetical values; how to measure own health state values; and why to use own health state values. Finally, the paper examines other ways that own health state values can be taken into account, such as including the use of informed general population preferences that may better take into account experience-based values.

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

ERIC Educational Resources Information Center

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

2017-01-01

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

Rethinking Side Effects of Accountability in Education: Insights from a Multiple Methods Study in Four German School Systems

ERIC Educational Resources Information Center

Thiel, Corrie; Bellmann, Johannes

2017-01-01

Based on a research project comprising data from an interview study and a survey with teachers and school principals in four German federal states ("Bundesländer"), this paper questions the claim that the side effects of accountability in education are bound to high-stakes contexts, and also provides evidence of side effects occurring in…

School Improvement under Test-Driven Accountability: A Comparison of High- and Low-Performing Middle Schools in California. CSE Report 717

ERIC Educational Resources Information Center

Mintrop, Heinrich; Trujillo, Tina

2007-01-01

Based on in-depth data from nine demographically similar schools, the study asks five questions in regard to key aspects of the improvement process and that speak to the consequential validity of accountability indicators: Do schools that differ widely according to system performance criteria also differ on the quality of the educational…

A Framework for Resilience-based Governance of Social-Ecological Systems

EPA Science Inventory

Panarchy provides a heuristic to characterize the cross-scale dynamics of social-ecological systems and a framework for how governance institutions should behave to be compatible with the ecosystems they manage. Managing for resilience will likely require reform of law to account...

Chemical Transformation System: Cloud Based Cheminformatic Services to Support Integrated Environmental Modeling

EPA Science Inventory

Integrated Environmental Modeling (IEM) systems that account for the fate/transport of organics frequently require physicochemical properties as well as transformation products. A myriad of chemical property databases exist but these can be difficult to access and often do not co...

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

PubMed

Artiga, Marc; Martínez, Manolo

2016-06-01

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

Structural adjustment for accurate conditioning in large-scale subsurface systems

NASA Astrophysics Data System (ADS)

Tahmasebi, Pejman

2017-03-01

Most of the current subsurface simulation approaches consider a priority list for honoring the well and any other auxiliary data, and eventually adopt a middle ground between the quality of the model and conditioning it to hard data. However, as the number of datasets increases, such methods often produce undesirable features in the subsurface model. Due to their high flexibility, subsurface modeling based on training images (TIs) is becoming popular. Providing comprehensive TIs remains, however, an outstanding problem. In addition, identifying a pattern similar to those in the TI that honors the well and other conditioning data is often difficult. Moreover, the current subsurface modeling approaches do not account for small perturbations that may occur in a subsurface system. Such perturbations are active in most of the depositional systems. In this paper, a new methodology is presented that is based on an irregular gridding scheme that accounts for incomplete TIs and minor offsets. Use of the methodology enables one to use a small or incomplete TI and adaptively change the patterns in the simulation grid in order to simultaneously honor the well data and take into account the effect of the local offsets. Furthermore, the proposed method was used on various complex process-based models and their structures are deformed for matching with the conditioning point data. The accuracy and robustness of the proposed algorithm are successfully demonstrated by applying it to models of several complex examples.

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

NASA Astrophysics Data System (ADS)

Adrich, Przemysław

2016-05-01

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

Enhanced terahertz imaging system performance analysis and design tool for concealed weapon identification

NASA Astrophysics Data System (ADS)

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

2011-11-01

The U.S. Army Research Laboratory (ARL) and the U.S. Army Night Vision and Electronic Sensors Directorate (NVESD) have developed a terahertz-band imaging system performance model/tool for detection and identification of concealed weaponry. The details of the MATLAB-based model which accounts for the effects of all critical sensor and display components, and for the effects of atmospheric attenuation, concealment material attenuation, and active illumination, were reported on at the 2005 SPIE Europe Security & Defence Symposium (Brugge). An advanced version of the base model that accounts for both the dramatic impact that target and background orientation can have on target observability as related to specular and Lambertian reflections captured by an active-illumination-based imaging system, and for the impact of target and background thermal emission, was reported on at the 2007 SPIE Defense and Security Symposium (Orlando). This paper will provide a comprehensive review of an enhanced, user-friendly, Windows-executable, terahertz-band imaging system performance analysis and design tool that now includes additional features such as a MODTRAN-based atmospheric attenuation calculator and advanced system architecture configuration inputs that allow for straightforward performance analysis of active or passive systems based on scanning (single- or line-array detector element(s)) or staring (focal-plane-array detector elements) imaging architectures. This newly enhanced THz imaging system design tool is an extension of the advanced THz imaging system performance model that was developed under the Defense Advanced Research Project Agency's (DARPA) Terahertz Imaging Focal-Plane Technology (TIFT) program. This paper will also provide example system component (active-illumination source and detector) trade-study analyses using the new features of this user-friendly THz imaging system performance analysis and design tool.

An Analysis of Performance-Based Funding Policies and Recommendations for the Florida College System

ERIC Educational Resources Information Center

Balog, Scott E.

2016-01-01

Nearly 30 states have adopted or are transitioning to performance-based funding programs for community colleges that allocate funding based on institutional performance according to defined metrics. While embraced by state lawmakers and promoted by outside advocacy groups as a method to improve student outcomes, enhance accountability and ensure…

Evidence for Model-based Computations in the Human Amygdala during Pavlovian Conditioning

PubMed Central

Prévost, Charlotte; McNamee, Daniel; Jessup, Ryan K.; Bossaerts, Peter; O'Doherty, John P.

2013-01-01

Contemporary computational accounts of instrumental conditioning have emphasized a role for a model-based system in which values are computed with reference to a rich model of the structure of the world, and a model-free system in which values are updated without encoding such structure. Much less studied is the possibility of a similar distinction operating at the level of Pavlovian conditioning. In the present study, we scanned human participants while they participated in a Pavlovian conditioning task with a simple structure while measuring activity in the human amygdala using a high-resolution fMRI protocol. After fitting a model-based algorithm and a variety of model-free algorithms to the fMRI data, we found evidence for the superiority of a model-based algorithm in accounting for activity in the amygdala compared to the model-free counterparts. These findings support an important role for model-based algorithms in describing the processes underpinning Pavlovian conditioning, as well as providing evidence of a role for the human amygdala in model-based inference. PMID:23436990

Validating the Satisfaction and Continuance Intention of E-Learning Systems: Combining TAM and IS Success Models

ERIC Educational Resources Information Center

Lin, Tung-Cheng; Chen, Ching-Jen

2012-01-01

Many e-learning studies have evaluated learning attitudes and behaviors, based on TAM. However, a successful e-learning system (ELS) should take both system and information quality into account by applying ISM developed by Delone and McLean. In addition, the acceptance for information system depends on the perceived usefulness and ease of use…

A Civilising Mission? Perceptions and Representations of the New Zealand Native Schools System

ERIC Educational Resources Information Center

Simon, Judith, Ed.; Smith, Linda Tuhiwai, Ed.

The Native Schools system was a system of village primary schools for Maori children operated by the New Zealand state from 1867 to 1969. The official purpose of the system was assimilation. Virtually all previous historical accounts of the Native Schools have been written by Pakeha (non-Maori, usually of European descent) and based on material…

Alternative Theoretical Bases for the Study of Human Communication: The Systems Perspective.

ERIC Educational Resources Information Center

Monge, Peter R.

Three potentially useful perspectives for the scientific development of human communication theory are the law model, the systems approach, and the rules paradigm. It is the purpose of this paper to indicate the utility of the systems approach. The first section of this paper provides a brief account of the systems view of the world. Outlined in…

Designing a Retirement System for Federal Workers Covered by Social Security.

ERIC Educational Resources Information Center

Library of Congress, Washington, DC. Congressional Research Service.

A study examined principal cost and benefit issues to be resolved in designing a new retirement system for Federal workers covered by Social Security. The new Federal system would be built on the base of Social Security and would take into account the Social Security program's taxes and benefits. The current Civil Service Retirement System (CSRS)…

17 CFR 256.01-3 - General structure of accounting system.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and...

The Globalization of Science Education

ERIC Educational Resources Information Center

DeBoer, George E.

2011-01-01

Standards-based science education, with its emphasis on monitoring and accountability, is rapidly becoming a key part of the globalization of science education. Standards-based testing within countries is increasingly being used to determine the effectiveness of a country's educational system, and international testing programs such as Programme…

Pediatric primary care as a component of systems of care.

PubMed

Brown, Jonathan D

2010-02-01

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

Adaptive Control System of Hydraulic Pressure Based on The Mathematical Modeling

NASA Astrophysics Data System (ADS)

Pilipenko, A. V.; Pilipenko, A. P.; Kanatnikov, N. V.

2016-04-01

In this paper, the authors highlight the problem of replacing an old heavy industrial equipment, and offer the replacement of obsolete control systems on the modern adaptive control system, which takes into account changes in the hydraulic system of the press and compensates them with a corrective action. The proposed system can reduce a water hammer and thereby increase the durability of the hydraulic system and tools.

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

PubMed

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

2010-07-01

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

Systems biology definition of the core proteome of metabolism and expression is consistent with high-throughput data.

PubMed

Yang, Laurence; Tan, Justin; O'Brien, Edward J; Monk, Jonathan M; Kim, Donghyuk; Li, Howard J; Charusanti, Pep; Ebrahim, Ali; Lloyd, Colton J; Yurkovich, James T; Du, Bin; Dräger, Andreas; Thomas, Alex; Sun, Yuekai; Saunders, Michael A; Palsson, Bernhard O

2015-08-25

Finding the minimal set of gene functions needed to sustain life is of both fundamental and practical importance. Minimal gene lists have been proposed by using comparative genomics-based core proteome definitions. A definition of a core proteome that is supported by empirical data, is understood at the systems-level, and provides a basis for computing essential cell functions is lacking. Here, we use a systems biology-based genome-scale model of metabolism and expression to define a functional core proteome consisting of 356 gene products, accounting for 44% of the Escherichia coli proteome by mass based on proteomics data. This systems biology core proteome includes 212 genes not found in previous comparative genomics-based core proteome definitions, accounts for 65% of known essential genes in E. coli, and has 78% gene function overlap with minimal genomes (Buchnera aphidicola and Mycoplasma genitalium). Based on transcriptomics data across environmental and genetic backgrounds, the systems biology core proteome is significantly enriched in nondifferentially expressed genes and depleted in differentially expressed genes. Compared with the noncore, core gene expression levels are also similar across genetic backgrounds (two times higher Spearman rank correlation) and exhibit significantly more complex transcriptional and posttranscriptional regulatory features (40% more transcription start sites per gene, 22% longer 5'UTR). Thus, genome-scale systems biology approaches rigorously identify a functional core proteome needed to support growth. This framework, validated by using high-throughput datasets, facilitates a mechanistic understanding of systems-level core proteome function through in silico models; it de facto defines a paleome.

The Dilemmas of Educational Reform

ERIC Educational Resources Information Center

Cohen, David K.; Spillane, James P.; Peurach, Donald J.

2018-01-01

The environment of U.S. schools has changed dramatically over a quarter century as standards tied to test-based accountability and market competition became commonplace. We examine the issues that school systems face in this changing environment, to identify considerations for researchers interested in reform as educational system building. We…

77 FR 39517 - Notice of Information Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-03

... accounting and cost based budgeting system. Comments submitted in response to this notice will be summarized... collection to the Office of Information and Regulatory Affairs, Office of Management and Budget, 725 17th... INFORMATION: I. Abstract The NASA Contractor Financial Management Reporting System is the basic financial...

Chemical Transformation System: Cloud Based Cheminformatic Services to Support Integrated Environmental Modeling (proceedings)

EPA Science Inventory

Integrated Environmental Modeling (IEM) systems that account for the fate/transport of organics frequently require physicochemical properties as well as transformation products. A myriad of chemical property databases exist but these can be difficult to access and often do not co...

Counting OCR errors in typeset text

NASA Astrophysics Data System (ADS)

Sandberg, Jonathan S.

1995-03-01

Frequently object recognition accuracy is a key component in the performance analysis of pattern matching systems. In the past three years, the results of numerous excellent and rigorous studies of OCR system typeset-character accuracy (henceforth OCR accuracy) have been published, encouraging performance comparisons between a variety of OCR products and technologies. These published figures are important; OCR vendor advertisements in the popular trade magazines lead readers to believe that published OCR accuracy figures effect market share in the lucrative OCR market. Curiously, a detailed review of many of these OCR error occurrence counting results reveals that they are not reproducible as published and they are not strictly comparable due to larger variances in the counts than would be expected by the sampling variance. Naturally, since OCR accuracy is based on a ratio of the number of OCR errors over the size of the text searched for errors, imprecise OCR error accounting leads to similar imprecision in OCR accuracy. Some published papers use informal, non-automatic, or intuitively correct OCR error accounting. Still other published results present OCR error accounting methods based on string matching algorithms such as dynamic programming using Levenshtein (edit) distance but omit critical implementation details (such as the existence of suspect markers in the OCR generated output or the weights used in the dynamic programming minimization procedure). The problem with not specifically revealing the accounting method is that the number of errors found by different methods are significantly different. This paper identifies the basic accounting methods used to measure OCR errors in typeset text and offers an evaluation and comparison of the various accounting methods.

Autonomous Weapon Systems: A Brief Survey of Developmental, Operational, Legal, and Ethical Issues

DTIC Science & Technology

2015-12-01

aspects of the early days of these ground- based AWS.14 Gage’s account characterizes the efforts as largely focused on research and development in...human judg- ment, but this responsibility also extends to those who design and develop the systems.27 The next section ad- dresses some of the key... develop - ment (R&D) efforts.”31 Further, the report argues that recent development of unmanned systems was large- ly evolutionary, moving forward based on

A unifying framework for systems modeling, control systems design, and system operation

NASA Technical Reports Server (NTRS)

Dvorak, Daniel L.; Indictor, Mark B.; Ingham, Michel D.; Rasmussen, Robert D.; Stringfellow, Margaret V.

2005-01-01

Current engineering practice in the analysis and design of large-scale multi-disciplinary control systems is typified by some form of decomposition- whether functional or physical or discipline-based-that enables multiple teams to work in parallel and in relative isolation. Too often, the resulting system after integration is an awkward marriage of different control and data mechanisms with poor end-to-end accountability. System of systems engineering, which faces this problem on a large scale, cries out for a unifying framework to guide analysis, design, and operation. This paper describes such a framework based on a state-, model-, and goal-based architecture for semi-autonomous control systems that guides analysis and modeling, shapes control system software design, and directly specifies operational intent. This paper illustrates the key concepts in the context of a large-scale, concurrent, globally distributed system of systems: NASA's proposed Array-based Deep Space Network.

Towards Systems that Care: A Conceptual Framework Based on Motivation, Metacognition and Affect

ERIC Educational Resources Information Center

du Boulay, Benedict; Avramides, Katerina; Luckin, Rosemary; Martinez-Miron, Erika; Rebolledo-Mendez, Genaro; Carr, Amanda

2010-01-01

This paper describes a Conceptual Framework underpinning "Systems that Care" in terms of educational systems that take account of motivation, metacognition and affect, in addition to cognition. The main focus is on "motivation," as learning requires the student to put in effort and be engaged, in other words to be motivated to learn. But…

Enhancing Information Systems Auditing Knowledge with Role-Playing Game: An Experimental Investigation

ERIC Educational Resources Information Center

Wongpinunwatana, Nitaya

2013-01-01

This study examined the use and effect of a role-playing game on learners' ability in information systems audit. The study is based on experimental research. Information systems control and audit case study and video had been developed. A total of 75 graduate students undertaking a Master's degree in accounting participated in the experiment. The…

Concept Based Approach for Adaptive Personalized Course Learning System

ERIC Educational Resources Information Center

Salahli, Mehmet Ali; Özdemir, Muzaffer; Yasar, Cumali

2013-01-01

One of the most important factors for improving the personalization aspects of learning systems is to enable adaptive properties to them. The aim of the adaptive personalized learning system is to offer the most appropriate learning path and learning materials to learners by taking into account their profiles. In this paper, a new approach to…

78 FR 55052 - Agency Information Collection Activities: Proposed Collection; Comment Request-Form FNS-13...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-09

... waivers are met, as described in 7 CFR 210.17. The form is an intrinsic part of the accounting system... adequate recordkeeping. The FNS-13 form is provided to States through a web-based Federal reporting system... reporting burden hours as a result of automation and the advancement of State systems technology. The...

Parsing in a Dynamical System: An Attractor-Based Account of the Interaction of Lexical and Structural Constraints in Sentence Processing.

ERIC Educational Resources Information Center

Tabor, Whitney; And Others

1997-01-01

Proposes a dynamical systems approach to parsing in which syntactic hypotheses are associated with attractors in a metric space. The experiments discussed documented various contingent frequency effects that cut across traditional linguistic grains, each of which was predicted by the dynamical systems model. (47 references) (Author/CK)

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements and...

A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

PubMed

Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

2015-01-01

Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.

One Step at a Time: SBM as an Incremental Process.

ERIC Educational Resources Information Center

Conrad, Mark

1995-01-01

Discusses incremental SBM budgeting and answers questions regarding resource equity, bookkeeping requirements, accountability, decision-making processes, and purchasing. Approaching site-based management as an incremental process recognizes that every school system engages in some level of site-based decisions. Implementation can be gradual and…

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

DTIC Science & Technology

2016-06-01

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

Transportation Energy Conservation Data Book: A Selected Bibliography. Edition 3,

DTIC Science & Technology

1978-11-01

Charlottesville, VA 22901 TITLE: Couputer-Based Resource Accounting Model TT1.1: Methodology for the Design of Urban for Automobile Technology Impact...Evaluation System ACCOUNTING; INDUSTRIAL SECTOR; ENERGY tPIESi Documentation. volume 6. CONSUM PTION: PERFORANCE: DESIGN : NASTE MEAT: Methodology for... Methodology for the Design of Urban Transportation 000172 Energy Flows In the U.S., 1973 and 1974. Volume 1: Methodology * $opdate to the Fational Energy

Ensemble-based flash-flood modelling: Taking into account hydrodynamic parameters and initial soil moisture uncertainties

NASA Astrophysics Data System (ADS)

Edouard, Simon; Vincendon, Béatrice; Ducrocq, Véronique

2018-05-01

Intense precipitation events in the Mediterranean often lead to devastating flash floods (FF). FF modelling is affected by several kinds of uncertainties and Hydrological Ensemble Prediction Systems (HEPS) are designed to take those uncertainties into account. The major source of uncertainty comes from rainfall forcing and convective-scale meteorological ensemble prediction systems can manage it for forecasting purpose. But other sources are related to the hydrological modelling part of the HEPS. This study focuses on the uncertainties arising from the hydrological model parameters and initial soil moisture with aim to design an ensemble-based version of an hydrological model dedicated to Mediterranean fast responding rivers simulations, the ISBA-TOP coupled system. The first step consists in identifying the parameters that have the strongest influence on FF simulations by assuming perfect precipitation. A sensitivity study is carried out first using a synthetic framework and then for several real events and several catchments. Perturbation methods varying the most sensitive parameters as well as initial soil moisture allow designing an ensemble-based version of ISBA-TOP. The first results of this system on some real events are presented. The direct perspective of this work will be to drive this ensemble-based version with the members of a convective-scale meteorological ensemble prediction system to design a complete HEPS for FF forecasting.

47 CFR 32.9000 - Glossary of terms.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

7 CFR 1770.11 - Accounting system requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1770.11 Section 1770..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.11 Accounting system requirements. (a) Each RUS borrower subject to the...

7 CFR 1767.12 - Accounting system requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.12 Accounting system requirements. (a) Each Rural Development electric borrower must...

An ontology-based telemedicine tasks management system architecture.

PubMed

Nageba, Ebrahim; Fayn, Jocelyne; Rubel, Paul

2008-01-01

The recent developments in ambient intelligence and ubiquitous computing offer new opportunities for the design of advanced Telemedicine systems providing high quality services, anywhere, anytime. In this paper we present an approach for building an ontology-based task-driven telemedicine system. The architecture is composed of a task management server, a communication server and a knowledge base for enabling decision makings taking account of different telemedical concepts such as actors, resources, services and the Electronic Health Record. The final objective is to provide an intelligent management of the different types of available human, material and communication resources.

Does Accountability Pressure through School Inspections Promote School Improvement?

ERIC Educational Resources Information Center

Altrichter, Herbert; Kemethofer, David

2015-01-01

"New" school inspections are essential parts of "evidence-based governance" concepts and have been implemented by many European countries as a major strategy to assure and improve the effectiveness and quality of their education systems. However, national inspection systems vary in their composition and in their contextual…

The Progress of Education Reform 1998.

ERIC Educational Resources Information Center

Education Commission of the States, Denver, CO.

This fourth annual report by the Education Commission of the States (ECS) examines the status of efforts to improve the public education system. Nine sections provide overviews of major trends in policy and practice: (1) "Standards, Assessment and Accountability" explores the transition over the last decade toward a standards-based system by…

A Learning Progression for Water in Socio-Ecological Systems

ERIC Educational Resources Information Center

Gunckel, Kristin L.; Covitt, Beth A.; Salinas, Ivan; Anderson, Charles W.

2012-01-01

Providing model-based accounts (explanations and predictions) of water and substances in water moving through environmental systems is an important practice for environmental science literacy and necessary for citizens confronting global and local water quantity and quality issues. In this article we present a learning progression for water in…

The Promise of Dynamic Systems Approaches for an Integrated Account of Human Development.

ERIC Educational Resources Information Center

Lewis, Marc D.

2000-01-01

Argues that dynamic systems approaches may provide an explanatory framework based on general scientific principles for developmental psychology, using principles of self-organization to explain how novel forms emerge without predetermination and become increasingly complex with development. Contends that self-organization provides a single…

Legionella - (re-)awakening to the Amoeba-based Pathogens of Distribution System Biofilm

EPA Science Inventory

Fecal pathogens have long been the focus of concern in the distribution of drinking waters. Yet today, with distribution system ‘failures’ accounting for the majority of waterborne outbreaks in the USA, there is growing realization that pathogens endemic to aquatic biofilms may a...

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

PubMed

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

2014-10-01

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

Improving hospital cost accounting with activity-based costing.

PubMed

Chan, Y C

1993-01-01

In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

Easy as 1, 2, 3: Exploring the Implementation of Standards-Based Grading in Wake County Elementary Schools

ERIC Educational Resources Information Center

Paeplow, Colleen Graham

2011-01-01

Wake County Public School System's (WCPSS) 102 elementary schools have implemented standards-based grading. This grading practice is aligned with North Carolina's Student Accountability Standards and the WCPSS Promotion/Intervention policy. Standards-based report cards were designed to reflect student mastery of state standards and provide an…

Cost accounting models used for price-setting of health services: an international review.

PubMed

Raulinajtys-Grzybek, Monika

2014-12-01

The aim of the article was to present and compare cost accounting models which are used in the area of healthcare for pricing purposes in different countries. Cost information generated by hospitals is further used by regulatory bodies for setting or updating prices of public health services. The article presents a set of examples from different countries of the European Union, Australia and the United States and concentrates on DRG-based payment systems as they primarily use cost information for pricing. Differences between countries concern the methodology used, as well as the data collection process and the scope of the regulations on cost accounting. The article indicates that the accuracy of the calculation is only one of the factors that determine the choice of the cost accounting methodology. Important aspects are also the selection of the reference hospitals, precise and detailed regulations and the existence of complex healthcare information systems in hospitals. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

Accounting for care: exploring tensions and contradictions.

PubMed

Choiniere, Jacqueline A

2011-01-01

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

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

NASA Astrophysics Data System (ADS)

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

2014-12-01

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

Evidence-Based Practice and Evaluation: From Insight to Impact

ERIC Educational Resources Information Center

Dunsmuir, Sandra; Brown, Emma; Iyadurai, Suzi; Monsen, Jeremy

2009-01-01

With the growing emphasis on accountability and evidence-based practice, evaluation has become increasingly important in the contexts in which educational psychologists (EPs) practice. This paper describes a Target Monitoring and Evaluation (TME) system, derived from Goal Attainment Scaling (GAS) which was developed to evaluate outcomes of a wide…

Conceptualizing Teaching to the Test under Standards-Based Reform

ERIC Educational Resources Information Center

Welsh, Megan E.; Eastwood, Melissa; D'Agostino, Jerome V.

2014-01-01

Teacher and school accountability systems based on high-stakes tests are ubiquitous throughout the United States and appear to be growing as a catalyst for reform. As a result, educators have increased the proportion of instructional time devoted to test preparation. Although guidelines for what constitutes appropriate and inappropriate test…

AEIS Policy vs. Site-Based Management: Research Agenda Implications.

ERIC Educational Resources Information Center

Nash, John B.

This paper examines the problems of centralized academic-indicator systems in light of the move toward site-based management. Problems with current practice are examined in the framework of critical inquiry. Alternatives to current accountability guidelines are presented that harmonize positivism with critical inquiry, while respecting both local…

Exploring Principal Autonomy in Charter, Private, and Public Schools

ERIC Educational Resources Information Center

Adamson, Linda

2012-01-01

This qualitative multiple case study concerned how school principals in charter, private, and public school settings experience autonomy, based on the schools' governance structures and accountability systems. Principal autonomy was defined as the authority that school principals exercise to lead staff effectively, to make decisions based on…

Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

PubMed Central

Javid, Mahdi; Hadian, Mohammad; Ghaderi, Hossein; Ghaffari, Shahram; Salehi, Masoud

2016-01-01

Background: Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system. Objective: This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran. Methods: This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS. Results: The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the major cost components. Conclusion: By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department. PMID:26234974

Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital.

PubMed

Javid, Mahdi; Hadian, Mohammad; Ghaderi, Hossein; Ghaffari, Shahram; Salehi, Masoud

2015-05-17

Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system. This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran.‎ This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS.‎ The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the major cost components. By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.

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

Code of Federal Regulations, 2010 CFR

2010-01-01

... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a... the accounting system reflects the amount escrowed. (5) Regardless of the number or types of accounts... two or more housing projects as long as the borrower's accounting system segregates and tracks funds...

A Comparison of Computational Cognitive Models: Agent-Based Systems Versus Rule-Based Architectures

DTIC Science & Technology

2003-03-01

Java™ How To Program , Prentice Hall, 1999. Friedman-Hill, E., Jess, The Expert System Shell for the Java Platform, Sandia National Laboratories, 2001...transition from the descriptive NDM theory to a computational model raises several questions: Who is an experienced decision maker? How do you model the...progression from being a novice to an experienced decision maker? How does the model account for previous experiences? Are there situations where

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

PubMed

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

2014-05-01

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

Performance-Based Student Assessment: Challenges and Possibilities. Ninety-Fifth Yearbook of the National Society for the Study of Education, Part I.

ERIC Educational Resources Information Center

Baron, Joan Boykoff, Ed.; Wolf, Dennie Palmer, Ed.

1996-01-01

These discussions of performance-based student assessment provide a record of a decade-long exploration of unsettled issues in assessment. The first section provides the elements of a basic rationale for performance-based assessment, while the second section contains accounts of efforts to develop new performance-based systems in one city and four…

Impact of fiber ring laser configuration on detection capabilities in FBG based sensor systems

NASA Astrophysics Data System (ADS)

Osuch, Tomasz; Kossek, Tomasz; Markowski, Konrad

2014-11-01

In this paper fiber ring lasers (FRL) as interrogation units for distributed fiber Bragg grating (FBG) based sensor networks are studied. In particular, two configurations of the fiber laser with erbium-doped fiber amplifier (EDFA) and semiconductor optical amplifier (SOA) as gain medium were analyzed. In the case of EDFA-based fiber interrogation systems, CW as well as active-mode locking operation were taken into account. The influence of spectral overlapping of FBGs spectra on detection capabilities of examined FRLs are presented. Experimental results show that the SOA-based fiber laser interrogation unit can operate as a multi-parametric sensing system. In turn, using an actively mode-locked fiber ring laser with an EDFA, an electronically switchable FBG based sensing system can be realized.

Iowa Community Colleges Accounting Manual.

ERIC Educational Resources Information Center

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

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

Spacelab data processing facility (SLDPF) quality assurance (QA)/data accounting (DA) expert systems - Transition from prototypes to operational systems

NASA Technical Reports Server (NTRS)

Basile, Lisa

1988-01-01

The SLDPF is responsible for the capture, quality monitoring processing, accounting, and shipment of Spacelab and/or Attached Shuttle Payloads (ASP) telemetry data to various user facilities. Expert systems will aid in the performance of the quality assurance and data accounting functions of the two SLDPF functional elements: the Spacelab Input Processing System (SIPS) and the Spacelab Output Processing System (SOPS). Prototypes were developed for each as independent efforts. The SIPS Knowledge System Prototype (KSP) used the commercial shell OPS5+ on an IBM PC/AT; the SOPS Expert System Prototype used the expert system shell CLIPS implemented on a Macintosh personal computer. Both prototypes emulate the duties of the respective QA/DA analysts based upon analyst input and predetermined mission criteria parameters, and recommended instructions and decisions governing the reprocessing, release, or holding for further analysis of data. These prototypes demonstrated feasibility and high potential for operational systems. Increase in productivity, decrease of tedium, consistency, concise historical records, and a training tool for new analyses were the principal advantages. An operational configuration, taking advantage of the SLDPF network capabilities, is under development with the expert systems being installed on SUN workstations. This new configuration in conjunction with the potential of the expert systems will enhance the efficiency, in both time and quality, of the SLDPF's release of Spacelab/AST data products.

Spacelab data processing facility (SLDPF) Quality Assurance (QA)/Data Accounting (DA) expert systems: Transition from prototypes to operational systems

NASA Technical Reports Server (NTRS)

Basile, Lisa

1988-01-01

The SLDPF is responsible for the capture, quality monitoring processing, accounting, and shipment of Spacelab and/or Attached Shuttle Payloads (ASP) telemetry data to various user facilities. Expert systems will aid in the performance of the quality assurance and data accounting functions of the two SLDPF functional elements: the Spacelab Input Processing System (SIPS) and the Spacelab Output Processing System (SOPS). Prototypes were developed for each as independent efforts. The SIPS Knowledge System Prototype (KSP) used the commercial shell OPS5+ on an IBM PC/AT; the SOPS Expert System Prototype used the expert system shell CLIPS implemented on a Macintosh personal computer. Both prototypes emulate the duties of the respective QA/DA analysts based upon analyst input and predetermined mission criteria parameters, and recommended instructions and decisions governing the reprocessing, release, or holding for further analysis of data. These prototypes demonstrated feasibility and high potential for operational systems. Increase in productivity, decrease of tedium, consistency, concise historial records, and a training tool for new analyses were the principal advantages. An operational configuration, taking advantage of the SLDPF network capabilities, is under development with the expert systems being installed on SUN workstations. This new configuration in conjunction with the potential of the expert systems will enhance the efficiency, in both time and quality, of the SLDPF's release of Spacelab/AST data products.

40 CFR 35.6270 - Standards for financial management systems.

Code of Federal Regulations, 2010 CFR

2010-07-01

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

Improved accuracy of solar energy system testing and measurements

NASA Astrophysics Data System (ADS)

Waterman, R. E.

1984-12-01

A real world example is provided of recovery of data on the performance of a solar collector system in the field. Kalman filters were devised to reconstruct data from sensors which had functioned only intermittently over the 3-day trial period designed to quantify phenomena in the collector loop, i.e., hot water delivered to storage. The filter was configured to account for errors in data on the heat exchanger coil differential temperature and mass flow rate. Data were then generated based on a matrix of state equations, taking into account the presence of time delays due to tank stratification and convective flows. Good correlations were obtained with data from other sensors for the flow rate, system temperatures and the energy delivered to storage.

SARS: Safeguards Accounting and Reporting Software

NASA Astrophysics Data System (ADS)

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

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

Lunar surface base propulsion system study, volume 1

NASA Technical Reports Server (NTRS)

1987-01-01

The efficiency, capability, and evolution of a lunar base will be largely dependent on the transportation system that supports it. Beyond Space Station in low Earth orbit (LEO), a Lunar-derived propellant supply could provide the most important resource for the transportation infrastructure. The key to an efficient Lunar base propulsion system is the degree of Lunar self-sufficiency (from Earth supply) and reasonable propulsion system performance. Lunar surface propellant production requirements must be accounted in the measurement of efficiency of the entire space transportation system. Of all chemical propellant/propulsion systems considered, hydrogen/oxygen (H/O) OTVs appear most desirable, while both H/O and aluminum/oxygen propulsion systems may be considered for the lander. Aluminized-hydrogen/oxygen and Silane/oxygen propulsion systems are also promising candidates. Lunar propellant availability and processing techniques, chemical propulsion/vehicle design characteristics, and the associated performance of the total transportation infrastructure are reviewed, conceptual propulsion system designs and vehicle/basing concepts, and technology requirements are assessed in context of a Lunar Base mission scenario.

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

DTIC Science & Technology

2015-06-01

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

A Logical Account of Diagnosis with Multiple Theories

NASA Technical Reports Server (NTRS)

Pandurang, P.; Lum, Henry Jr. (Technical Monitor)

1994-01-01

Model-based diagnosis is a powerful, first-principles approach to diagnosis. The primary drawback with model-based diagnosis is that it is based on a system model, and this model might be inappropriate. The inappropriateness of models usually stems from the fundamental tradeoff between completeness and efficiency. Recently, Struss has developed an elegant proposal for diagnosis with multiple models. Struss characterizes models as relations and develops a precise notion of abstraction. He defines relations between models and analyzes the effect of a model switch on the space of possible diagnoses. In this paper we extend Struss's proposal in three ways. First, our account of diagnosis with multiple models is based on representing models as more expressive first-order theories, rather than as relations. A key technical contribution is the use of a general notion of abstraction based on interpretations between theories. Second, Struss conflates component modes with models, requiring him to define models relations such as choices which result in non-relational models. We avoid this problem by differentiating component modes from models. Third, we present a more general account of simplifications that correctly handles situations where the simplification contradicts the base theory.

Security evaluation of the quantum key distribution system with two-mode squeezed states

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

Osaki, M.; Ban, M.

2003-08-01

The quantum key distribution (QKD) system with two-mode squeezed states has been demonstrated by Pereira et al. [Phys. Rev. A 62, 042311 (2000)]. They evaluate the security of the system based on the signal to noise ratio attained by a homodyne detector. In this paper, we discuss its security based on the error probability individually attacked by eavesdropper with the unambiguous or the error optimum detection. The influence of the energy loss at transmission channels is also taken into account. It will be shown that the QKD system is secure under these conditions.

7 CFR 1902.1 - General.

Code of Federal Regulations, 2013 CFR

2013-01-01

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

7 CFR 1902.1 - General.

Code of Federal Regulations, 2014 CFR

2014-01-01

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

7 CFR 1902.1 - General.

Code of Federal Regulations, 2011 CFR

2011-01-01

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

7 CFR 1902.1 - General.

Code of Federal Regulations, 2012 CFR

2012-01-01

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

The changing power equation in hospitals.

PubMed

Rayburn, J M; Rayburn, L G

1997-01-01

This research traces the origins, development, and reasons for change in the power equation in the U.S. hospitals between physicians, administrators and accountants. The paper contains three major sections: a review of the literature concerning authority, power, influence, and institutional theory; a review of the development of the power of professions, especially physicians, accounting and healthcare administrators, and the power equilibrium of a hospital; and, a discussion of the social policy implications of the power struggle. The basis for physicians' power derives from their legal ability to act on which others are dependent, such as choosing which hospital to admit patients, order tests and procedures for their patients. The Federal Government's prospective payment system and the hospitals' related case-mix accounting systems appear to influence the power structure in hospitals by redistributing that power. The basis of the accountants' power base is control of financial information. Accountants have a definite potential for influencing which departments receive financial resources and for what purpose. This moves hospital accountants into the power equation. The basis of the hospital administrators' power is their formal authority in the organization. Regardless of what actions federal government agencies, hospital accountants, or hospital administrators take, physicians are expected to remain the dominant factor in the power equation. Without major environmental changes to gain control of physician services, only insignificant results in cost containment will occur.

An Exploration of Teachers' and Administrators' Perspectives: The Collaborative Process Using the Danielson Framework for Teaching Model

ERIC Educational Resources Information Center

Landolfi, Adrienne M.

2016-01-01

As accountability measures continue to increase within education, public school systems have integrated standards-based evaluation systems to formally assess professional practices among educators. The purpose of this study was to explore the extent in which the communication process between evaluators and teachers impacts teacher performance…

Increasing Parent Engagement in Student Learning Using an Intelligent Tutoring System

ERIC Educational Resources Information Center

Broderick, Zachary; O'Connor, Christine; Mulcahy, Courtney; Heffernan, Neil; Heffernan, Christina

2011-01-01

This study demonstrates the ability of an Intelligent Tutoring System (ITS) to increase parental engagement in student learning. A parent notification feature was developed for the web-based ASSISTment ITS that allows parents to log into their own accounts and access detailed data about their students' performance. Parents from a local middle…

Technology as an Instrument to Improve Quality, Accountability, and Reflection in Academic Medicine

ERIC Educational Resources Information Center

Wilkes, Michael S.; Howell, Lydia

2006-01-01

Objective: This article describes two complementary technology systems used in academic medicine to 1) improve the quality of learning and teaching, and 2) describe the barriers and obstacles encountered in implementing these systems. Method: The literature was integrated with in-depth, case-based experience with technology related to student…

Design of an integrated airframe/propulsion control system architecture

NASA Technical Reports Server (NTRS)

Cohen, Gerald C.; Lee, C. William; Strickland, Michael J.; Torkelson, Thomas C.

1990-01-01

The design of an integrated airframe/propulsion control system architecture is described. The design is based on a prevalidation methodology that uses both reliability and performance. A detailed account is given for the testing associated with a subset of the architecture and concludes with general observations of applying the methodology to the architecture.

The Effects of Classroom Response Systems of Student Achievement

ERIC Educational Resources Information Center

Hales, Kelly B.

2017-01-01

School district administrators are required to manage educational outcomes while overseeing tight budgets. Every dollar must be accounted for and serve a student-based purpose. Therefore, the purpose of this mixed-methods research study was to examine whether classroom response systems (CRS) had an effect on the academic performance of grade ten…

Decentralization and Accountability in Public Education.

ERIC Educational Resources Information Center

Hill, Paul T.; Bonan, Josephine

Although only a few dozen school systems have formally embraced site-based management, thousands of districts across the country are experimenting with it in some form. The study described in this report attempts to distill the experience of pioneering school systems, so that citizens and educators in other localities can benefit from it. During…

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

NASA Astrophysics Data System (ADS)

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

2017-04-01

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

User-based representation of time-resolved multimodal public transportation networks.

PubMed

Alessandretti, Laura; Karsai, Márton; Gauvin, Laetitia

2016-07-01

Multimodal transportation systems, with several coexisting services like bus, tram and metro, can be represented as time-resolved multilayer networks where the different transportation modes connecting the same set of nodes are associated with distinct network layers. Their quantitative description became possible recently due to openly accessible datasets describing the geo-localized transportation dynamics of large urban areas. Advancements call for novel analytics, which combines earlier established methods and exploits the inherent complexity of the data. Here, we provide a novel user-based representation of public transportation systems, which combines representations, accounting for the presence of multiple lines and reducing the effect of spatial embeddedness, while considering the total travel time, its variability across the schedule, and taking into account the number of transfers necessary. After the adjustment of earlier techniques to the novel representation framework, we analyse the public transportation systems of several French municipal areas and identify hidden patterns of privileged connections. Furthermore, we study their efficiency as compared to the commuting flow. The proposed representation could help to enhance resilience of local transportation systems to provide better design policies for future developments.

User-based representation of time-resolved multimodal public transportation networks

PubMed Central

Alessandretti, Laura; Gauvin, Laetitia

2016-01-01

Multimodal transportation systems, with several coexisting services like bus, tram and metro, can be represented as time-resolved multilayer networks where the different transportation modes connecting the same set of nodes are associated with distinct network layers. Their quantitative description became possible recently due to openly accessible datasets describing the geo-localized transportation dynamics of large urban areas. Advancements call for novel analytics, which combines earlier established methods and exploits the inherent complexity of the data. Here, we provide a novel user-based representation of public transportation systems, which combines representations, accounting for the presence of multiple lines and reducing the effect of spatial embeddedness, while considering the total travel time, its variability across the schedule, and taking into account the number of transfers necessary. After the adjustment of earlier techniques to the novel representation framework, we analyse the public transportation systems of several French municipal areas and identify hidden patterns of privileged connections. Furthermore, we study their efficiency as compared to the commuting flow. The proposed representation could help to enhance resilience of local transportation systems to provide better design policies for future developments. PMID:27493773

Adaptively Adjusted Event-Triggering Mechanism on Fault Detection for Networked Control Systems.

PubMed

Wang, Yu-Long; Lim, Cheng-Chew; Shi, Peng

2016-12-08

This paper studies the problem of adaptively adjusted event-triggering mechanism-based fault detection for a class of discrete-time networked control system (NCS) with applications to aircraft dynamics. By taking into account the fault occurrence detection progress and the fault occurrence probability, and introducing an adaptively adjusted event-triggering parameter, a novel event-triggering mechanism is proposed to achieve the efficient utilization of the communication network bandwidth. Both the sensor-to-control station and the control station-to-actuator network-induced delays are taken into account. The event-triggered sensor and the event-triggered control station are utilized simultaneously to establish new network-based closed-loop models for the NCS subject to faults. Based on the established models, the event-triggered simultaneous design of fault detection filter (FDF) and controller is presented. A new algorithm for handling the adaptively adjusted event-triggering parameter is proposed. Performance analysis verifies the effectiveness of the adaptively adjusted event-triggering mechanism, and the simultaneous design of FDF and controller.

7 CFR 1770.12 - Supplementary accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

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

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

PubMed

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

2017-01-01

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

Sensitivity to the Sampling Process Emerges From the Principle of Efficiency.

PubMed

Jara-Ettinger, Julian; Sun, Felix; Schulz, Laura; Tenenbaum, Joshua B

2018-05-01

Humans can seamlessly infer other people's preferences, based on what they do. Broadly, two types of accounts have been proposed to explain different aspects of this ability. The first account focuses on spatial information: Agents' efficient navigation in space reveals what they like. The second account focuses on statistical information: Uncommon choices reveal stronger preferences. Together, these two lines of research suggest that we have two distinct capacities for inferring preferences. Here we propose that this is not the case, and that spatial-based and statistical-based preference inferences can be explained by the assumption that agents are efficient alone. We show that people's sensitivity to spatial and statistical information when they infer preferences is best predicted by a computational model of the principle of efficiency, and that this model outperforms dual-system models, even when the latter are fit to participant judgments. Our results suggest that, as adults, a unified understanding of agency under the principle of efficiency underlies our ability to infer preferences. Copyright © 2018 Cognitive Science Society, Inc.

One Paradox in District Accountability and Site-Based Management.

ERIC Educational Resources Information Center

Shellman, David W.

The paradox of site-based school management with use of standardized tests or instructional management systems that restrict teacher choices was evident in one school district in North Carolina in which measurement of student success has centered on student performance on state-mandated tests. A study was conducted to see if students whose…

Competence and Competency-based Training: What the Literature Says

ERIC Educational Resources Information Center

Guthrie, Hugh

2009-01-01

This literature review, commissioned by the National Quality Council, provides a historical account of the development of competency-based training in Australia and summarises the issues arising from the range of reviews conducted on elements of the national training system. It also explores the variety of ways in which competence is conceived…

Absorptive Capacity in Rural Schools: Bending Not Breaking during Disruptive Innovation Implementation

ERIC Educational Resources Information Center

Zuckerman, Sarah J.; Wicox, Kristen Campbell; Schiller, Kathryn S.; Durand, Francesca T.

2018-01-01

Rural schools have repeatedly been subjected to standardizing state and federal education policies that seek to minimize variance in instructional systems and increase the number of college- and career-ready graduates. The Race to the Top policy agenda combined standards-based and accountability-based reforms to meet these objectives and once…

Potential Psychosocial and Instructional Consequences of the Common Core State Standards: Implications for Research and Practice

ERIC Educational Resources Information Center

Saeki, Elina; Pendergast, Laura; Segool, Natasha K.; von der Embse, Nathaniel P.

2015-01-01

Despite the recent rollout of the Common Core State Standards (CCSS), CCSS-aligned assessments, and test-based teacher evaluation systems, questions remain regarding the impact that these accountability policies will have on teachers and students. This article discusses the psychosocial and instructional consequences of test-based accountability…

States' Participation Guidelines for Alternate Assessments Based on Modified Academic Achievement Standards (AA-MAS) in 2010. Synthesis Report 82

ERIC Educational Resources Information Center

Lazarus, Sheryl S.; Hodgson, Jennifer R.; Price, Lynn M.; Thurlow, Martha L.

2011-01-01

Federal legislation requires that all students participate in state accountability systems. Most students with disabilities participate in the regular assessment, with or without accommodations. Students with more significant cognitive disabilities participate in the Alternate Assessment based on Alternate Achievement Standards (AA-AAS). A few…

Characteristics of States' Alternate Assessments Based on Modified Academic Achievement Standards in 2010-2011. Synthesis Report 85

ERIC Educational Resources Information Center

Price, Lynn M.; Hodgson, Jennifer R.; Lazarus, Sheryl S.; Thurlow, Martha L.

2011-01-01

All students, including students with disabilities, participate in state accountability systems. Most students with disabilities participate in the regular assessment, with or without accommodations. Students with more significant cognitive disabilities participate in the alternate assessment based on alternate achievement standards (AA-AAS). A…

System-Wide Factors in Sustaining Technology-Based Inquiry Environments.

ERIC Educational Resources Information Center

Martin, Laura M. W.

This paper suggests the importance of considering factors outside of the classroom in accounting for the presence of inquiry, and identifies some of these factors. The conclusions are based upon a study of staff developers and teachers who took part in the Bank Street College Mathematics, Science and Technology Teacher Education project.…

Social accountability in primary health care in West and Central Africa: exploring the role of health facility committees.

PubMed

Lodenstein, Elsbet; Mafuta, Eric; Kpatchavi, Adolphe C; Servais, Jean; Dieleman, Marjolein; Broerse, Jacqueline E W; Barry, Alpha Amadou Bano; Mambu, Thérèse M N; Toonen, Jurrien

2017-06-13

Social accountability has been emphasised as an important strategy to increase the quality, equity, and responsiveness of health services. In many countries, health facility committees (HFCs) provide the accountability interface between health providers and citizens or users of health services. This article explores the social accountability practices facilitated by HFCs in Benin, Guinea and the Democratic Republic of Congo. The paper is based on a cross-case comparison of 11 HFCs across the three countries. The HFCs were purposefully selected based on the (past) presence of community participation support programs. The cases were derived from qualitative research involving document analysis as well as interviews and focus group discussions with health workers, citizens, committee members, and local authorities. Most HFCs facilitate social accountability by engaging with health providers in person or through meetings to discuss service failures, leading to changes in the quality of services, such as improved health worker presence, the availability of night shifts, the display of drug prices and replacement of poorly functioning health workers. Social accountability practices are however often individualised and not systematic, and their success depends on HFC leadership and synergy with other community structures. The absence of remuneration for HFC members does not seem to affect HFC engagement in social accountability. Most HFCs in this study offer a social accountability forum, but the informal and non-systematic character and limited community consultation leave opportunities for the exclusion of voices of marginalised groups. More inclusive, coherent and authoritative social accountability practices can be developed by making explicit the mandate of HFC in the planning, monitoring, and supervision of health services; providing instruments for organising local accountability processes; strengthening opportunities for community input and feedback; and strengthening links to formal administrative accountability mechanisms in the health system.

An Efficient Deterministic Approach to Model-based Prediction Uncertainty Estimation

DTIC Science & Technology

2012-09-01

94035, USA abhinav.saxena@nasa.gov ABSTRACT Prognostics deals with the prediction of the end of life ( EOL ) of a system. EOL is a random variable, due...future evolution of the system, accumulating additional uncertainty into the predicted EOL . Prediction algorithms that do not account for these sources of...uncertainty are misrepresenting the EOL and can lead to poor decisions based on their results. In this paper, we explore the impact of uncertainty in

Integrity Verification for SCADA Devices Using Bloom Filters and Deep Packet Inspection

DTIC Science & Technology

2014-03-27

prevent intrusions in smart grids [PK12]. Parthasarathy proposed an anomaly detection based IDS that takes into account system state. In his implementation...Security, 25(7):498–506, 10 2006. [LMV12] O. Linda, M. Manic, and T. Vollmer. Improving cyber-security of smart grid systems via anomaly detection and...6 2012. 114 [PK12] S. Parthasarathy and D. Kundur. Bloom filter based intrusion detection for smart grid SCADA. In Electrical & Computer Engineering

DEVELOPMENT, INSTALLATION AND OPERATION OF THE MPC&A OPERATIONS MONITORING (MOM) SYSTEM AT THE JOINT INSTITUTE FOR NUCLEAR RESEARCH (JINR) DUBNA, RUSSIA

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

Kartashov,V.V.; Pratt,W.; Romanov, Y.A.

The Material Protection, Control and Accounting (MPC&A) Operations Monitoring (MOM) systems handling at the International Intergovernmental Organization - Joint Institute for Nuclear Research (JINR) is described in this paper. Category I nuclear material (plutonium and uranium) is used in JINR research reactors, facilities and for scientific and research activities. A monitoring system (MOM) was installed at JINR in April 2003. The system design was based on a vulnerability analysis, which took into account the specifics of the Institute. The design and installation of the MOM system was a collaborative effort between JINR, Brookhaven National Laboratory (BNL) and the U.S. Departmentmore » of Energy (DOE). Financial support was provided by DOE through BNL. The installed MOM system provides facility management with additional assurance that operations involving nuclear material (NM) are correctly followed by the facility personnel. The MOM system also provides additional confidence that the MPC&A systems continue to perform effectively.« less

An evolution strategy for lunar nuclear surface power

NASA Technical Reports Server (NTRS)

Mason, Lee S.

1992-01-01

The production and transmission of electric power for a permanently inhabited lunar base poses a significant challenge which can best be met through an evolution strategy. Nuclear systems offer the best opportunity for evolution in terms of both life and performance. Applicable nuclear power technology options include isotope systems (either radioisotope thermoelectric generators or dynamic isotope power systems) and reactor systems with either static (thermoelectric or thermionic) or dynamic (Brayton, Stirling, Rankine) conversion. A power system integration approach that takes evolution into account would benefit by reduced development and operations cost, progressive flight experience, and simplified logistics, and would permit unrestrained base expansion. For the purposes of defining a nuclear power system evolution strategy, the lunar base development shall consist of four phases: precursor, emplacement, consolidation, and operations.

Value in Pediatric Orthopaedic Surgery Health Care: the Role of Time-driven Activity-based Cost Accounting (TDABC) and Standardized Clinical Assessment and Management Plans (SCAMPs).

PubMed

Waters, Peter M

2015-01-01

The continuing increases in health care expenditures as well as the importance of providing safe, effective, timely, patient-centered care has brought government and commercial payer pressure on hospitals and providers to document the value of the care they deliver. This article introduces work at Boston Children's Hospital on time-driven activity-based accounting to determine cost of care delivery; combined with Systemic Clinical Assessment and Management Plans to reduce variation and improve outcomes. The focus so far has been on distal radius fracture care for children and adolescents.

45 CFR 1301.13 - Accounting system certification.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting system certification. 1301.13 Section... START PROGRAM HEAD START GRANTS ADMINISTRATION General Requirements § 1301.13 Accounting system... shall submit an accounting system certification, prepared by an independent auditor, stating that the...

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany

PubMed Central

2012-01-01

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the “one hospital” approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the “one hospital” model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital’s cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level. PMID:22935314

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany.

PubMed

Vogl, Matthias

2012-08-30

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the "one hospital" approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the "one hospital" model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital's cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level.

76 FR 68040 - Federal Acquisition Regulation; Labor Relations Costs

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-02

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

48 CFR 32.503-3 - Initiation of progress payments and review of accounting system.

Code of Federal Regulations, 2010 CFR

2010-10-01

... payments and review of accounting system. 32.503-3 Section 32.503-3 Federal Acquisition Regulations System... on Costs 32.503-3 Initiation of progress payments and review of accounting system. (a) For..., (2) possessed of an adequate accounting system and controls, and (3) in sound financial condition...

12 CFR 563b.465 - Do account holders retain any voting rights based on their liquidation sub-accounts?

Code of Federal Regulations, 2010 CFR

2010-01-01

... based on their liquidation sub-accounts? 563b.465 Section 563b.465 Banks and Banking OFFICE OF THRIFT... Account § 563b.465 Do account holders retain any voting rights based on their liquidation sub-accounts... their liquidation sub-accounts. ...

Strategic implementation and accountability: the case of the long-term care alliance.

PubMed

Seaman, Al; Elias, Maria; O'Neill, Bill; Yatabe, Karen

2010-01-01

A group of chief executives of long-term care homes formed an alliance in order to tap the resources residing within their management teams. Adopting a strategic implementation project based on a framework of accountability, the executives were able to better understand the uncertainties of the environment and potentially structure their strategic implementation to best use scarce resources. The framework of accountability allowed the homes to recognize the need for a strong business approach to long-term care. Communication improved throughout the organizations while systems and resources showed improved utilization. Quality became the driving force for all actions taken to move the organizations toward achieving their visions.

Security in the management of information systems.

PubMed

Huston, T L; Huston, J L

1998-06-01

Although security technology exists in abundance in health information management systems, the implementation of that technology is often lacking. This lack of implementation can be heavily affected by the attitudes and perceptions of users and management, the "people part" of systems. Particular operational, organizational, and economic factors must be addressed along with employment of security objectives and accountability. Unique threats, as well as controls, pervade the use of microcomputer-based systems as these systems permeate health care information management.

5 CFR 10.2 - Accountability systems.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

5 CFR 10.2 - Accountability systems.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

5 CFR 10.2 - Accountability systems.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...

An Uncertainty Quantification Framework for Prognostics and Condition-Based Monitoring

NASA Technical Reports Server (NTRS)

Sankararaman, Shankar; Goebel, Kai

2014-01-01

This paper presents a computational framework for uncertainty quantification in prognostics in the context of condition-based monitoring of aerospace systems. The different sources of uncertainty and the various uncertainty quantification activities in condition-based prognostics are outlined in detail, and it is demonstrated that the Bayesian subjective approach is suitable for interpreting uncertainty in online monitoring. A state-space model-based framework for prognostics, that can rigorously account for the various sources of uncertainty, is presented. Prognostics consists of two important steps. First, the state of the system is estimated using Bayesian tracking, and then, the future states of the system are predicted until failure, thereby computing the remaining useful life of the system. The proposed framework is illustrated using the power system of a planetary rover test-bed, which is being developed and studied at NASA Ames Research Center.

Changing an automated drug inventory control system to a data base design.

PubMed

Bradish, R A

1982-09-01

A pharmacy department's change from indexed sequential access files to a data base management system (DBMS) for purposes of automated inventory control is described. The DBMS has three main functional areas: (1) inventory ordering and accountability, (2) charging of interdepartmental and intradepartmental orders, and (3) data manipulation with report design for management control. There are seven files directly related to the inventory ordering and accountability area. Each record can be accessed directly or through another file. Information on the quantity of a drug on hand, drug(s) supplied by a specific vendor, status of a purchase order, or calculation of an estimated order quantity can be retrieved quickly. In the drug master file, two records contain a reorder point and safety-stock level that are determined by searching the entries in the order history file and vendor master file. The intradepartmental and interdepartmental orders section contains five files assigned to record and store information on drug distribution. All items removed from the stockroom and distributed are recorded, and reports can be generated for itemized bills, total cost by area, and as formatted files for the accounts payable department. The design, development, and implementation of the DBMS took approximately a year using a part-time pharmacist and minimal outside help, while the previous system required constant expensive help of a programmer/analyst. The DBMS has given the pharmacy department a flexible inventory management system with increased drug control, decreased operating expenses, increased use of department personnel, and the ability to develop and enhance other systems.

A comprehensive solar energy system analysis data base in Huntsville, Alabama

NASA Technical Reports Server (NTRS)

Goddard, J. P.

1978-01-01

The history of a comprehensive solar energy system analysis data base developed by NASA/Marshall Space Flight Center and the University of Alabama is presented, along with its current status. The Marshall Information Retrieval and Data Storage (MIRADS) system was chosen for the data base, and feedback systems were arranged to cope with changes in the needs of the program management for the type of data gathered. The final structure of the data base consists of 22 files divided into 6 topical sections: summaries, climatological, utility rates, architectural, equipment, and economics. The data base offers help to the solar industry in two ways: it provides information and it serves as a model for users trying to establish the climatic and socioeconomic variables they should take into account when they examine a potential market for solar energy equipment.

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Carbon Budget and its Dynamics over Northern Eurasia Forest Ecosystems

NASA Astrophysics Data System (ADS)

Shvidenko, Anatoly; Schepaschenko, Dmitry; Kraxner, Florian; Maksyutov, Shamil

2016-04-01

The presentation contains an overview of recent findings and results of assessment of carbon cycling of forest ecosystems of Northern Eurasia. From a methodological point of view, there is a clear tendency in understanding a need of a Full and Verified Carbon Account (FCA), i.e. in reliable assessment of uncertainties for all modules and all stages of FCA. FCA is considered as a fuzzy (underspecified) system that supposes a system integration of major methods of carbon cycling study (land-ecosystem approach, LEA; process-based models; eddy covariance; and inverse modelling). Landscape-ecosystem approach 1) serves for accumulation of all relevant knowledge of landscape and ecosystems; 2) for strict systems designing the account, 3) contains all relevant spatially distributed empirical and semi-empirical data and models, and 4) is presented in form of an Integrated Land Information System (ILIS). The ILIS includes a hybrid land cover in a spatially and temporarily explicit way and corresponding attributive databases. The forest mask is provided by utilizing multi-sensor remote sensing data, geographically weighed regression and validation within GEO-wiki platform. By-pixel parametrization of forest cover is based on a special optimization algorithms using all available knowledge and information sources (data of forest inventory and different surveys, observations in situ, official statistics of forest management etc.). Major carbon fluxes within the LEA (NPP, HR, disturbances etc.) are estimated based on fusion of empirical data and aggregations with process-based elements by sets of regionally distributed models. Uncertainties within LEA are assessed for each module and at each step of the account. Within method results of LEA and corresponding uncertainties are harmonized and mutually constrained with independent outputs received by other methods based on the Bayesian approach. The above methodology have been applied to carbon account of Russian forests for 2000-2012. It has been shown that the Net Ecosystem Carbon Budget (NECB) of Russian forests for this period was in range of 0.5-0.7 Pg C yr-1 with a slight negative trend during the period due to acceleration of disturbance regimes and negative impacts of weather extremes (heat waves etc.). Uncertainties of the FCA for individual years were estimated at about 25% (CI 0.9). It has been shown that some models (e.g. majority of DGVMs) do not describe some processes on permafrost satisfactory while results of applications of ensembles of inverse models on average are closed to empirical assessments. A most important conclusion from this experience is that future improvements of knowledge of carbon cycling of Northern Eurasia forests requires development of an integrated observing system as a unified information background, as well as systems methodological improvements of all methods of cognition of carbon cycling.

48 CFR 970.3270 - Standard financial management clauses.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-22

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

Strengthening fairness, transparency and accountability in health care priority setting at district level in Tanzania

PubMed Central

Maluka, Stephen Oswald

2011-01-01

Health care systems are faced with the challenge of resource scarcity and have insufficient resources to respond to all health problems and target groups simultaneously. Hence, priority setting is an inevitable aspect of every health system. However, priority setting is complex and difficult because the process is frequently influenced by political, institutional and managerial factors that are not considered by conventional priority-setting tools. In a five-year EU-supported project, which started in 2006, ways of strengthening fairness and accountability in priority setting in district health management were studied. This review is based on a PhD thesis that aimed to analyse health care organisation and management systems, and explore the potential and challenges of implementing Accountability for Reasonableness (A4R) approach to priority setting in Tanzania. A qualitative case study in Mbarali district formed the basis of exploring the sociopolitical and institutional contexts within which health care decision making takes place. The study also explores how the A4R intervention was shaped, enabled and constrained by the contexts. Key informant interviews were conducted. Relevant documents were also gathered and group priority-setting processes in the district were observed. The study revealed that, despite the obvious national rhetoric on decentralisation, actual practice in the district involved little community participation. The assumption that devolution to local government promotes transparency, accountability and community participation, is far from reality. The study also found that while the A4R approach was perceived to be helpful in strengthening transparency, accountability and stakeholder engagement, integrating the innovation into the district health system was challenging. This study underscores the idea that greater involvement and accountability among local actors may increase the legitimacy and fairness of priority-setting decisions. A broader and more detailed analysis of health system elements, and socio-cultural context is imperative in fostering sustainability. Additionally, the study stresses the need to deal with power asymmetries among various actors in priority-setting contexts. PMID:22072991

Automated and model-based assembly of an anamorphic telescope

NASA Astrophysics Data System (ADS)

Holters, Martin; Dirks, Sebastian; Stollenwerk, Jochen; Loosen, Peter

2018-02-01

Since the first usage of optical glasses there has been an increasing demand for optical systems which are highly customized for a wide field of applications. To meet the challenge of the production of so many unique systems, the development of new techniques and approaches has risen in importance. However, the assembly of precision optical systems with lot sizes of one up to a few tens of systems is still dominated by manual labor. In contrast, highly adaptive and model-based approaches may offer a solution for manufacturing with a high degree of automation and high throughput while maintaining high precision. In this work a model-based automated assembly approach based on ray-tracing is presented. This process runs autonomously, and accounts for a wide range of functionality. It firstly identifies the sequence for an optimized assembly and secondly, generates and matches intermediate figures of merit to predict the overall optical functionality of the optical system. This process also takes into account the generation of a digital twin of the optical system, by mapping key-performance-indicators like the first and the second momentum of intensity into the optical model. This approach is verified by the automatic assembly of an anamorphic telescope within an assembly cell. By continuous measuring and mapping the key-performance-indicators into the optical model, the quality of the digital twin is determined. Moreover, by measuring the optical quality and geometrical parameters of the telescope, the precision of this approach is determined. Finally, the productivity of the process is evaluated by monitoring the speed of the different steps of the process.

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

DTIC Science & Technology

1984-12-01

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

Risk Unbound: Threat, Catastrophe, and the End of Homeland Security

DTIC Science & Technology

2015-09-01

Defense (DOD) models ) is now the prevalent model for developing plans.63 Capabilities- based within the national preparedness system is defined as...capabilities- based planning is the accounting for scenarios through organizational capability development , and the search for commonality and structure...of providing perfect security, and demonstrate the limitations of risk- based security practices. This thesis presents an argument in three parts

The role of outputs and outcomes in purchaser accountability: reflecting on New Zealand experiences.

PubMed

Cumming, J; Scott, C D

1998-10-01

Recent reforms in a number of countries' health systems have led to the separation of funder, purchaser and provider roles and the strengthening of funders' and purchasers' positions relative to providers. One of the aims of such reforms is to improve accountability. This paper reports on experiences in New Zealand where, in addition to improving the accountability of providers, purchaser accountability has also been a key policy issue. Attempts have been made in New Zealand to develop a funder-purchaser accountability framework based on a mix of outcomes, outputs and inputs. This paper discusses the roles that each might play in contracts and accountability relationships between funders and purchasers. The paper concludes that holding purchasers accountable for outcomes is likely to prove difficult and controversial, because of problems of attribution and because New Zealand funders in recent years have played an important role in determining the priority outputs and inputs which must be purchased. The paper suggests that accountability is more appropriate at the output and process level, in addition to holding purchasers accountable for the ways in which they make decisions and undertake contracting roles. Holding purchasers accountable for purchasing outputs and processes, however, requires greater commitment on the part of the funder to setting priorities more clearly; specifying the range and level of outputs to be purchased and the terms of access to those services; and funding services to this level. The international attention currently being paid to the development of practice guidelines and priority criteria also suggests that holding purchasers accountable for a form of inputs may become an increasingly common practice in future. From 1 July 1998, New Zealand will introduce a priority criteria system for determining access to elective surgery; accountability is thus becoming focused on inputs in the form of patient characteristics. This approach will greatly assist in promoting accountability.

Swedish PE Teachers Struggle with Assessment in a Criterion-Referenced Grading System

ERIC Educational Resources Information Center

Svennberg, Lena; Meckbach, Jane; Redelius, Karin

2018-01-01

In the field of education, the international trend is to turn to criterion-referenced grading in the hope of achieving accountable and consistent grades. Despite a national criterion-referenced grading system emphasising knowledge as the only base for grading, Swedish physical education (PE) grades have been shown to value non-knowledge factors,…

Implications of sampling design and sample size for national carbon accounting systems

Treesearch

Michael Köhl; Andrew Lister; Charles T. Scott; Thomas Baldauf; Daniel Plugge

2011-01-01

Countries willing to adopt a REDD regime need to establish a national Measurement, Reporting and Verification (MRV) system that provides information on forest carbon stocks and carbon stock changes. Due to the extensive areas covered by forests the information is generally obtained by sample based surveys. Most operational sampling approaches utilize a combination of...

The aggregate timberland assessment system—ATLAS: a comprehensive timber projection model.

Treesearch

J.R. Mills; J.C. Kincaid

1992-01-01

The aggregate timberland assessment system is a time-based deterministic timber projection model. It was developed by the USDA Forest Service to address broad policy questions related to future timber supplies for the 1989 Renewable Resources Planning Act timber assessment. An open framework design allows for customizing inputs to account for regional and subregional...

Is the Process of Special Measures an Effective Tool for Bringing about Authentic School Improvement?

ERIC Educational Resources Information Center

Willis, Lynne

2010-01-01

Managing change in education is a complex process, but to do so under the pressure of a punishment-based measurement system (Fullan, 2008) makes sustainable and meaningful change increasingly difficult. Systems which produce high stakes accountability measures, which bring with it sanctions that create a greater sense of distrust, demoralization…

State Education Agencies, Information Systems, and the Expansion of State Power in the Era of Test-Based Accountability

ERIC Educational Resources Information Center

Anagnostopoulos, Dorothea; Rutledge, Stacey; Bali, Valentina

2013-01-01

This article examines how SEAs in three states designed, installed, and operated statewide, longitudinal student information systems (SLSIS). SLSIS track individual students' progress in K-12 schools, college, and beyond and link it to individual schools and teachers. They are key components of the information infrastructure of test-based…

Are Education Cost Functions Ready for Prime Time? An Examination of Their Validity and Reliability

ERIC Educational Resources Information Center

Duncombe, William; Yinger, John

2011-01-01

This article makes the case that cost functions are the best available methodology for ensuring consistency between a state's educational accountability system and its education finance system. Because they are based on historical data and well-known statistical methods, cost functions are a particularly flexible and low-cost way to forecast what…

Return on Investment Point of Service Computerized Provider Charge Entry

PubMed Central

Kiepek, Wendy; FitzHenry, Fern; Shultz, Edward K

2003-01-01

Provider charge entry systems offer many benefits to users and organizations. At Vanderbilt University Medical Center, a web-based provider charge entry system promises to deliver benefits in reducing days in accounts receivable, reducing labor required for claims and edit processing, and implementing business rules that deliver both strategic and financial benefits. PMID:14728396

The Relationships between a Freshman Transition Academy, Student WESTEST Scores, and Student Dropout Rates

ERIC Educational Resources Information Center

Jones, Roy G.

2013-01-01

High school administrators in the United States find students dropping out of school problematic. The federal government created the No Child Left Behind (NCLB) mandate to provide a system of accountability to public schools and school systems, while stressing the importance of teaching research-based lessons. According to the mandate, schools and…

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

ERIC Educational Resources Information Center

Fuhrman, Susan H.

2003-01-01

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

34 CFR 200.12 - Single State accountability system.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...

The ambiguities of performance-based governance reforms in Italy: Reviving the fortunes of evaluation and performance measurement.

PubMed

Marra, Mita

2018-08-01

Over the past two decades, Italy's administrative reforms have institutionalized evaluation to improve program effectiveness, staff productivity, and results-driven accountability against waste and corruption. Across ministries, regional governments, universities, schools and environmental protection agencies, seemingly unexpected consequences have emerged out of the implementation of performance measurement and evaluation regimes within public organizations. Formal compliance to legally binding evaluation procedures, judicially-sanctioned managerial accountability and lack of cross-agency coordination coupled with long-standing cultural separations among evaluators are some of the ambiguities associated with a performance-based governance system within Italian public administration. Building upon the 'new governane theory,' and qualitative fieldwork, I explore the political consequences of evaluation and performance measurement for possible improvements. From a normative perspective, greater integration between program evaluation and performance measurement can support organizational learning and democratic accountability both at the central and local level. Copyright © 2017 Elsevier Ltd. All rights reserved.

The Prospects of Accounting at Mining Enterprises as a Factor of Ensuring their Sustainable Development

NASA Astrophysics Data System (ADS)

Tyuleneva, Tatiana

2017-11-01

One of the problems of sustainable development of mining companies is attracting additional investment. To solve it requires access to international capital markets, in this context, enterprises need to prepare financial statements with international requirements based on the data generated by the accounting system. The article considers the basic problems of accounting in the extractive industries due to the nature of the industry, as well as evaluation of the completeness of their solution in the framework of international financial reporting standards. In addition, lists the characteristics of accounting for mining industry, due to the peculiarities of the production process that need to be considered to solve these problems. This sector is extremely important for individual countries and on a global scale.

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-03

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

48 CFR 9904.405 - Accounting for unallowable costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

48 CFR 9904.416 - Accounting for insurance costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Supply Ventilation and Prevention of Carbon Monoxide (II) Ingress into Building Premises

NASA Astrophysics Data System (ADS)

Litvinova, N. A.

2017-11-01

The article contains the relationships of carbon monoxide (II) concentration versus height-above-ground near buildings derived based on results of studies. The results of studies are crucial in preventing external pollutants ingress into a ventilation system. Being generated by external emission sources, such as motor vehicles and city heating plants, carbon monoxide (II) enters the premises during operation of a supply ventilation system. Fresh air nomographic charts were drawn to select the height of a fresh air intake into the ventilation system. Nomographic charts take into account external sources. The selected emission sources are located at various levels above ground relative to the building. The recommendations allow designing supply ventilation taking into account the quality of ambient air through the whole building height.

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

Fluid dynamic problems associated with air-breathing propulsive systems

NASA Technical Reports Server (NTRS)

Chow, W. L.

1979-01-01

A brief account of research activities on problems related to air-breathing propulsion is made in this final report for the step funded research grant NASA NGL 14-005-140. Problems include the aircraft ejector-nozzle propulsive system, nonconstant pressure jet mixing process, recompression and reattachment of turbulent free shear layer, supersonic turbulent base pressure, low speed separated flows, transonic boattail flow with and without small angle of attack, transonic base pressures, Mach reflection of shocks, and numerical solution of potential equation through hodograph transformation.

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

PubMed

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

2013-08-16

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

Shared Representations in Language Processing and Verbal Short-Term Memory: The Case of Grammatical Gender

ERIC Educational Resources Information Center

Schweppe, Judith; Rummer, Ralf

2007-01-01

The general idea of language-based accounts of short-term memory is that retention of linguistic materials is based on representations within the language processing system. In the present sentence recall study, we address the question whether the assumption of shared representations holds for morphosyntactic information (here: grammatical gender…

Administering the Business School Case Method with a Goal-Based Scenario.

ERIC Educational Resources Information Center

Foster, David A.; Bareiss, Ray

This paper discusses some of the shortcomings of the business case method of undergraduate and graduate business education and examines the merits of a multimedia software system that is designed to teach topics and skills in financial accounting. It argues that the traditional case-based approach provides only limited assistance to students as…

WATGIS: A GIS-Based Lumped Parameter Water Quality Model

Treesearch

Glenn P. Fernandez; George M. Chescheir; R. Wayne Skaggs; Devendra M. Amatya

2002-01-01

A Geographic Information System (GIS)­based, lumped parameter water quality model was developed to estimate the spatial and temporal nitrogen­loading patterns for lower coastal plain watersheds in eastern North Carolina. The model uses a spatially distributed delivery ratio (DR) parameter to account for nitrogen retention or loss along a drainage network. Delivery...

The Role of Activity Based Costing (ABC) in Educational Support Services: A White Paper.

ERIC Educational Resources Information Center

Edds, Daniel B.

Many front-line managers who are assuming more financial responsibility for their organizations find traditional cost accounting inadequate for their needs and are turning to Activity Based Costing (ABC). ABC is not a financial reporting system to serve the needs of regulatory agencies, but a tool that tracks costs from the general ledger…

School-Based Budgets: Getting, Spending, and Accounting.

ERIC Educational Resources Information Center

Herman, Jerry L.; Herman, Janice L.

With the advent of large interest in school-based management came the task of inventing a different type of budgeting system--one that delegated the many tasks of developing a budget, expending the allocated funds, and controlling those expenditures in a way that did not exceed the allocation to the site level. This book explores the various means…

Perceptions of Critical Factors Related to Teacher Quality: Teacher Inputs, System Inputs, and Comprehensive Hiring Practices

ERIC Educational Resources Information Center

Pippen, Rebecca Gintz

2016-01-01

For decades, accountability for student results has been at the forefront of school reform. While many school-based factors have influence, teacher quality has consistently been identified as the most important school-based factor related to student achievement (Rivkin, Hanushek, & Kain, 2000; Stronge, 2007). Research also suggests that a…

Knowledge Management in Public Health: Examining the Role of a Web-Based Reporting System for Tobacco Control

ERIC Educational Resources Information Center

Gottlieb, Amy Sue

2009-01-01

The importance and use of data and information to make sound programmatic decisions are receiving increased attention as state and federal funding for public health programs grows tighter and as demands for accountability continue. This dissertation provides insight into fundamental questions regarding the utilization of a Web-based reporting…

Leading Standards-Based Education Reform: Improving Implementation of Standards to Increase Student Achievement

ERIC Educational Resources Information Center

Vogel, Linda R.

2010-01-01

Standards-based education (SBE) has been the dominant educational reform movement since the early 1980s, reinforced by federal and state accountability systems. This book examines the efforts of educational leaders in implementing SBE to improve student achievement in a variety of demographic contexts but with common challenges. Four stages of SBE…

Shifting from Enrollment-to Performance-Based Funding in Higher Education: What Can We Learn from Washington's Experience?

ERIC Educational Resources Information Center

Kaikkonen, Darby

2016-01-01

Performance-based funding (PBF) in higher education has grown in recent years as a means of institutional accountability and incentive for improving student success. Although most states have successfully implemented their respective systems, research on early funding models suggests a difficult fiscal environment can introduce tension between…

Meeting the Curricular Challenges of Inclusive Assessment: The Role of Alignment, Opportunity to Learn, and Student Engagement

ERIC Educational Resources Information Center

Kurz, Alexander; Talapatra, Devadrita; Roach, Andrew T.

2012-01-01

Inclusive test-based accountability systems are intended to focus attention on the teaching and learning of important knowledge and skills for students with disabilities. Test score inferences to this end are often based on unverified assumptions of curricular alignment, access, and engagement. Focusing on students with disabilities, we discuss…

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

Treesearch

Linda S. Heath; James E. Smith

2000-01-01

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

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

DTIC Science & Technology

2012-03-01

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

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

ERIC Educational Resources Information Center

Wardle, Andrew; O'Connor, Rodric

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

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

ERIC Educational Resources Information Center

Wardle, Andrew; O'Connor, Rodric

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

Mathematical model comparing of the multi-level economics systems

NASA Astrophysics Data System (ADS)

Brykalov, S. M.; Kryanev, A. V.

2017-12-01

The mathematical model (scheme) of a multi-level comparison of the economic system, characterized by the system of indices, is worked out. In the mathematical model of the multi-level comparison of the economic systems, the indicators of peer review and forecasting of the economic system under consideration can be used. The model can take into account the uncertainty in the estimated values of the parameters or expert estimations. The model uses the multi-criteria approach based on the Pareto solutions.

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

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

Alspaugh, D. H.

2001-07-01

This paper gives an overview of DYMCAS, the material control and accountability information system for the Y-12 National Security Complex. A common misconception, even within the DOE community, understates the nature and complexity of material control and accountability (MC and A) systems, likening them to parcel delivery systems tracking packages at various locations or banking systems that account for money, down to the penny. A major point set forth in this paper is that MC and A systems such as DYMCAS can be and often are very complex. Given accountability reporting requirements and the critical and sensitive nature of themore » task, no MC and A system can be simple. The complexity of site-level accountability systems, however, varies dramatically depending on the amounts, kinds, and forms of nuclear materials and the kinds of processing performed at the site. Some accountability systems are tailored to unique and highly complex site-level materials and material processing and, consequently, are highly complex systems. Sites with less complexity require less complex accountability systems, and where processes and practices are the same or similar, sites on the mid-to-low end of the complexity scale can effectively utilize a standard accountability system. In addition to being complex, a unique feature of DYMCAS is its integration with the site production control and manufacturing system. This paper will review the advantages of such integration, as well as related challenges, and make the point that the effectiveness of complex MC and A systems can be significantly enhanced through appropriate systems integration.« less

A nonequilibrium model for reactive contaminant transport through fractured porous media: Model development and semianalytical solution

NASA Astrophysics Data System (ADS)

Joshi, Nitin; Ojha, C. S. P.; Sharma, P. K.

2012-10-01

In this study a conceptual model that accounts for the effects of nonequilibrium contaminant transport in a fractured porous media is developed. Present model accounts for both physical and sorption nonequilibrium. Analytical solution was developed using the Laplace transform technique, which was then numerically inverted to obtain solute concentration in the fracture matrix system. The semianalytical solution developed here can incorporate both semi-infinite and finite fracture matrix extent. In addition, the model can account for flexible boundary conditions and nonzero initial condition in the fracture matrix system. The present semianalytical solution was validated against the existing analytical solutions for the fracture matrix system. In order to differentiate between various sorption/transport mechanism different cases of sorption and mass transfer were analyzed by comparing the breakthrough curves and temporal moments. It was found that significant differences in the signature of sorption and mass transfer exists. Applicability of the developed model was evaluated by simulating the published experimental data of Calcium and Strontium transport in a single fracture. The present model simulated the experimental data reasonably well in comparison to the model based on equilibrium sorption assumption in fracture matrix system, and multi rate mass transfer model.

Visualization of suspicious lesions in breast MRI based on intelligent neural systems

NASA Astrophysics Data System (ADS)

Twellmann, Thorsten; Lange, Oliver; Nattkemper, Tim Wilhelm; Meyer-Bäse, Anke

2006-05-01

Intelligent medical systems based on supervised and unsupervised artificial neural networks are applied to the automatic visualization and classification of suspicious lesions in breast MRI. These systems represent an important component of future sophisticated computer-aided diagnosis systems and enable the extraction of spatial and temporal features of dynamic MRI data stemming from patients with confirmed lesion diagnosis. By taking into account the heterogenity of the cancerous tissue, these techniques reveal the malignant, benign and normal kinetic signals and and provide a regional subclassification of pathological breast tissue. Intelligent medical systems are expected to have substantial implications in healthcare politics by contributing to the diagnosis of indeterminate breast lesions by non-invasive imaging.

The Research of Spatial-Temporal Analysis and Decision-Making Assistant System for Disabled Person Affairs Based on Mapworld

NASA Astrophysics Data System (ADS)

Zhang, J. H.; Yang, J.; Sun, Y. S.

2015-06-01

This system combines the Mapworld platform and informationization of disabled person affairs, uses the basic information of disabled person as center frame. Based on the disabled person population database, the affairs management system and the statistical account system, the data were effectively integrated and the united information resource database was built. Though the data analysis and mining, the system provides powerful data support to the decision making, the affairs managing and the public serving. It finally realizes the rationalization, normalization and scientization of disabled person affairs management. It also makes significant contributions to the great-leap-forward development of the informationization of China Disabled Person's Federation.

Timeline-Based Mission Operations Architecture: An Overview

NASA Technical Reports Server (NTRS)

Chung, Seung H.; Bindschadler, Duane L.

2012-01-01

Some of the challenges in developing a mission operations system and operating a mission can be traced back to the challenge of integrating a mission operations system from its many components and to the challenge of maintaining consistent and accountable information throughout the operations processes. An important contributing factor to both of these challenges is the file-centric nature of today's systems. In this paper, we provide an overview of these challenges and argue the need to move toward an information-centric mission operations system. We propose an information representation called Timeline as an approach to enable such a move, and we provide an overview of a Timeline-based Mission Operations System architecture.

Road landslide information management and forecasting system base on GIS.

PubMed

Wang, Wei Dong; Du, Xiang Gang; Xie, Cui Ming

2009-09-01

Take account of the characters of road geological hazard and its supervision, it is very important to develop the Road Landslides Information Management and Forecasting System based on Geographic Information System (GIS). The paper presents the system objective, function, component modules and key techniques in the procedure of system development. The system, based on the spatial information and attribute information of road geological hazard, was developed and applied in Guizhou, a province of China where there are numerous and typical landslides. The manager of communication, using the system, can visually inquire all road landslides information based on regional road network or on the monitoring network of individual landslide. Furthermore, the system, integrated with mathematical prediction models and the GIS's strongpoint on spatial analyzing, can assess and predict landslide developing procedure according to the field monitoring data. Thus, it can efficiently assists the road construction or management units in making decision to control the landslides and to reduce human vulnerability.

A Collaborative Recommend Algorithm Based on Bipartite Community

PubMed Central

Fu, Yuchen; Liu, Quan; Cui, Zhiming

2014-01-01

The recommendation algorithm based on bipartite network is superior to traditional methods on accuracy and diversity, which proves that considering the network topology of recommendation systems could help us to improve recommendation results. However, existing algorithms mainly focus on the overall topology structure and those local characteristics could also play an important role in collaborative recommend processing. Therefore, on account of data characteristics and application requirements of collaborative recommend systems, we proposed a link community partitioning algorithm based on the label propagation and a collaborative recommendation algorithm based on the bipartite community. Then we designed numerical experiments to verify the algorithm validity under benchmark and real database. PMID:24955393

An image processing and analysis tool for identifying and analysing complex plant root systems in 3D soil using non-destructive analysis: Root1.

PubMed

Flavel, Richard J; Guppy, Chris N; Rabbi, Sheikh M R; Young, Iain M

2017-01-01

The objective of this study was to develop a flexible and free image processing and analysis solution, based on the Public Domain ImageJ platform, for the segmentation and analysis of complex biological plant root systems in soil from x-ray tomography 3D images. Contrasting root architectures from wheat, barley and chickpea root systems were grown in soil and scanned using a high resolution micro-tomography system. A macro (Root1) was developed that reliably identified with good to high accuracy complex root systems (10% overestimation for chickpea, 1% underestimation for wheat, 8% underestimation for barley) and provided analysis of root length and angle. In-built flexibility allowed the user interaction to (a) amend any aspect of the macro to account for specific user preferences, and (b) take account of computational limitations of the platform. The platform is free, flexible and accurate in analysing root system metrics.

Spin density and orbital optimization in open shell systems: A rational and computationally efficient proposal

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

Giner, Emmanuel, E-mail: gnrmnl@unife.it; Angeli, Celestino, E-mail: anc@unife.it

2016-03-14

The present work describes a new method to compute accurate spin densities for open shell systems. The proposed approach follows two steps: first, it provides molecular orbitals which correctly take into account the spin delocalization; second, a proper CI treatment allows to account for the spin polarization effect while keeping a restricted formalism and avoiding spin contamination. The main idea of the optimization procedure is based on the orbital relaxation of the various charge transfer determinants responsible for the spin delocalization. The algorithm is tested and compared to other existing methods on a series of organic and inorganic open shellmore » systems. The results reported here show that the new approach (almost black-box) provides accurate spin densities at a reasonable computational cost making it suitable for a systematic study of open shell systems.« less

Accounting Systems for School Districts.

ERIC Educational Resources Information Center

Atwood, E. Barrett, Jr.

1983-01-01

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

Improving environmental impact and cost assessment for supplier evaluation

NASA Astrophysics Data System (ADS)

Beucker, Severin; Lang, Claus

2004-02-01

Improving a company"s environmental and financial performance necessitates the evaluation of environmental impacts deriving from the production and cost effects of corporate actions. These effects have to be made transparent and concrete targets have to be developed. Such an evaluation has to be done on a regular basis but with limited expenses. To achieve this, different instruments of environmental controlling such as LCA and environmental performance indicators have to be combined with methods from cost accounting. Within the research project CARE (Computer Aided Resource Efficiency Accounting for Medium-Sized Enterprises), the method Resource Efficiency Accounting (REA) is used to give the participating companies new insights into hidden costs and environmental effects of their production and products. The method combines process based cost accounting with environmental impact assessment methodology and offers results that can be integrated into a company"s environmental controlling system and business processes like cost accounting, supplier assessment, etc. Much of the data necessary for the combined assessment can be available within a company"s IT system and therefore can be efficiently used for the assessment process. The project CARE puts a strong focus on the use of company data and information systems for the described assessment process and offers a methodological background for the evaluation and the structuring of such data. Besides the general approach of the project CARE the paper will present results from a case study in which the described approach is used for the evaluation of suppliers.

Context-Based Intent Understanding for Autonomous Systems in Naval and Collaborative Robot Applications

DTIC Science & Technology

2013-10-29

COVERED (From - To) 4. TITLE AND SUBTITLE 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d...based on contextual information, 3) develop vision-based techniques for learning of contextual information, and detection and identification of...that takes into account many possible contexts. The probability distributions of these contexts will be learned from existing databases on common sense

49 CFR Appendix I to Part 1201 - Certification of Branch Line Accounting System Records

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Certification of Branch Line Accounting System... RAILROAD COMPANIES Pt. 1201, App. I Appendix I to Part 1201—Certification of Branch Line Accounting System...__ the branch line accounting system data were collected and maintained for each line that met the...

41 CFR 301-72.100 - What must my travel accounting system do in relation to common carrier transportation?

Code of Federal Regulations, 2010 CFR

2010-07-01

... accounting system do in relation to common carrier transportation? 301-72.100 Section 301-72.100 Public... for Common Carrier Transportation § 301-72.100 What must my travel accounting system do in relation to... claims accounting systems with common carrier transportation documents and data for audit purposes; (c...

Is comprehension necessary for error detection? A conflict-based account of monitoring in speech production

PubMed Central

Nozari, Nazbanou; Dell, Gary S.; Schwartz, Myrna F.

2011-01-01

Despite the existence of speech errors, verbal communication is successful because speakers can detect (and correct) their errors. The standard theory of speech-error detection, the perceptual-loop account, posits that the comprehension system monitors production output for errors. Such a comprehension-based monitor, however, cannot explain the double dissociation between comprehension and error-detection ability observed in the aphasic patients. We propose a new theory of speech-error detection which is instead based on the production process itself. The theory borrows from studies of forced-choice-response tasks the notion that error detection is accomplished by monitoring response conflict via a frontal brain structure, such as the anterior cingulate cortex. We adapt this idea to the two-step model of word production, and test the model-derived predictions on a sample of aphasic patients. Our results show a strong correlation between patients’ error-detection ability and the model’s characterization of their production skills, and no significant correlation between error detection and comprehension measures, thus supporting a production-based monitor, generally, and the implemented conflict-based monitor in particular. The successful application of the conflict-based theory to error-detection in linguistic, as well as non-linguistic domains points to a domain-general monitoring system. PMID:21652015

7 CFR 1770.10 - General.

Code of Federal Regulations, 2010 CFR

2010-01-01

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

Evaluating Professionalism, Practice-Based Learning and Improvement, and Systems-Based Practice: Utilization of a Compliance Form and Correlation with Conflict Styles

PubMed Central

Ogunyemi, Dotun; Eno, Michelle; Rad, Steve; Fong, Alex; Alexander, Carolyn; Azziz, Ricardo

2010-01-01

Objective The purpose of this article was to develop and determine the utility of a compliance form in evaluating and teaching the Accreditation Council for Graduate Medical Education competencies of professionalism, practice-based learning and improvement, and systems-based practice. Methods In 2006, we introduced a 17-item compliance form in an obstetrics and gynecology residency program. The form prospectively monitored residents on attendance at required activities (5 items), accountability of required obligations (9 items), and completion of assigned projects (3 items). Scores were compared to faculty evaluations of residents, resident status as a contributor or a concerning resident, and to the residents' conflict styles, using the Thomas-Kilmann Conflict MODE Instrument. Results Our analysis of 18 residents for academic year 2007–2008 showed a mean (standard error of mean) of 577 (65.3) for postgraduate year (PGY)-1, 692 (42.4) for PGY-2, 535 (23.3) for PGY-3, and 651.6 (37.4) for PGY-4. Non-Hispanic white residents had significantly higher scores on compliance, faculty evaluations on interpersonal and communication skills, and competence in systems-based practice. Contributing residents had significantly higher scores on compliance compared with concerning residents. Senior residents had significantly higher accountability scores compared with junior residents, and junior residents had increased project completion scores. Attendance scores increased and accountability scores decreased significantly between the first and second 6 months of the academic year. There were positive correlations between compliance scores with competing and collaborating conflict styles, and significant negative correlations between compliance with avoiding and accommodating conflict styles. Conclusions Maintaining a compliance form allows residents and residency programs to focus on issues that affect performance and facilitate assessment of the ACGME competencies. Postgraduate year, behavior, and conflict styles appear to be associated with compliance. A lack of association with faculty evaluations suggests measurement of different perceptions of residents' behavior. PMID:21976093

Evaluating professionalism, practice-based learning and improvement, and systems-based practice: utilization of a compliance form and correlation with conflict styles.

PubMed

Ogunyemi, Dotun; Eno, Michelle; Rad, Steve; Fong, Alex; Alexander, Carolyn; Azziz, Ricardo

2010-09-01

The purpose of this article was to develop and determine the utility of a compliance form in evaluating and teaching the Accreditation Council for Graduate Medical Education competencies of professionalism, practice-based learning and improvement, and systems-based practice. In 2006, we introduced a 17-item compliance form in an obstetrics and gynecology residency program. The form prospectively monitored residents on attendance at required activities (5 items), accountability of required obligations (9 items), and completion of assigned projects (3 items). Scores were compared to faculty evaluations of residents, resident status as a contributor or a concerning resident, and to the residents' conflict styles, using the Thomas-Kilmann Conflict MODE Instrument. Our analysis of 18 residents for academic year 2007-2008 showed a mean (standard error of mean) of 577 (65.3) for postgraduate year (PGY)-1, 692 (42.4) for PGY-2, 535 (23.3) for PGY-3, and 651.6 (37.4) for PGY-4. Non-Hispanic white residents had significantly higher scores on compliance, faculty evaluations on interpersonal and communication skills, and competence in systems-based practice. Contributing residents had significantly higher scores on compliance compared with concerning residents. Senior residents had significantly higher accountability scores compared with junior residents, and junior residents had increased project completion scores. Attendance scores increased and accountability scores decreased significantly between the first and second 6 months of the academic year. There were positive correlations between compliance scores with competing and collaborating conflict styles, and significant negative correlations between compliance with avoiding and accommodating conflict styles. Maintaining a compliance form allows residents and residency programs to focus on issues that affect performance and facilitate assessment of the ACGME competencies. Postgraduate year, behavior, and conflict styles appear to be associated with compliance. A lack of association with faculty evaluations suggests measurement of different perceptions of residents' behavior.

47 CFR 32.13 - Accounts-general.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Responsibility Center Management: An Assessment of RCM at IUPUI.

ERIC Educational Resources Information Center

Robbins, David L.; Rooney, Patrick Michael

1995-01-01

Indiana University-Purdue University at Indianapolis is the first public institution to implement Responsibility Center Management (RCM), a comprehensive decentralized, incentive-base financial management system. RCM has strengthened academic planning, budget management, general accountability, and multiyear fiscal planning. Organizational…

Missile Defense: Actions Needed to Improve Transparency and Accountability

DTIC Science & Technology

2011-04-13

suggestions for reducing this burden, to Washington Headquarters Services, Directorate for Information Operations and Reports, 1215 Jefferson Davis Highway...Established resource, schedule, test, operational capacity, technical, and contract baselines for several missile defense systems. It reported...Europe as well as the Ground-based Midcourse Defense system. View GAO-11-555T or key components. For more information, contact Cristina T

Incorporating Historic Facility Geospatial Data and Federal Preservation Requirements into SDSFIE/FMSFIE

DTIC Science & Technology

2006-11-01

29 3.2.4 National Register Information System Model ............................................................... 30 3.3 Summary of...are later based on that information . Despite their general level of power and resolution, Federal data management and accounting tools have not yet...have begun tracking their historic building and structure inven- tories using geographic information systems (GISs). A geospatial-referenced data

The analysis of the hot water consumption and energy performance before and after renovation in multi-apartment buildings

NASA Astrophysics Data System (ADS)

Tumanova, K.; Borodinecs, A.; Geikins, A.

2017-10-01

The article presents the results of hot water supply system analysis. Taking into account that the current consumption of hot water differs from normative values, real measured data of hot water consumption in multi-apartment buildings from year 2013 until year 2015 have been analyzed. Also, the thermal energy consumption for hot water preparation has been analyzed. Based on aggregated data and taking into account the fact that renovated systems of hot water supply in existing multi-apartment buildings have same pipelines’ diameters, it was analyzed how these systems are economically and energy efficient. For the study, residential buildings in Riga, which have different architectural and engineering solutions for hot water supply systems, were selected. The study was based on thermal energy consumption measurements, which were taken at the individual heating system’s manifolds. This study was done in order to develop database on hot water consumption in civil buildings and define difference in key performance criteria in unclassified buildings. Obtained results allows to reach European Regional Development Fund project “NEARLY ZERO ENERGY SOLUTIONS FOR UNCLASSIFIED BUILDINGS” Nr. 1.1.1.116A048 main targets.

7 CFR 1902.1 - General.

Code of Federal Regulations, 2010 CFR

2010-01-01

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

On a stochastic control method for weakly coupled linear systems. M.S. Thesis

NASA Technical Reports Server (NTRS)

Kwong, R. H.

1972-01-01

The stochastic control of two weakly coupled linear systems with different controllers is considered. Each controller only makes measurements about his own system; no information about the other system is assumed to be available. Based on the noisy measurements, the controllers are to generate independently suitable control policies which minimize a quadratic cost functional. To account for the effects of weak coupling directly, an approximate model, which involves replacing the influence of one system on the other by a white noise process is proposed. Simple suboptimal control problem for calculating the covariances of these noises is solved using the matrix minimum principle. The overall system performance based on this scheme is analyzed as a function of the degree of intersystem coupling.

Ab initio quantum chemical calculations of the interaction between radioactive elements and imidazolium based ionic liquids

NASA Astrophysics Data System (ADS)

Saravanan, A. V. Sai; Abishek, B.; Anantharaj, R.

2018-04-01

The fundamental natures of the molecular level interaction and charge transfer between specific radioactive elements and ionic liquids of 1-butyl-3-methylimidazolium bis (trifluoromethylsulfonyl) imide ([BMIM]+[NTf2]-), 1-Butyl-3-methylimidazolium ethylsulfate ([BMIM]+[ES]-) and 1-butyl-3-methylimidazolium tetrafluoroborate ([BMIM]+[BF4]-) were investigated utilising HF theory and B3LYP hybrid DFT. The ambiguity in reaction mechanism of the interacting species dictates to employ Effective Core Potential (ECP) basis sets such as UGBS, SDD, and SDDAll to account for the relativistic effects of deep core electrons in the system involving potential, heavy and hazardous radioactive elements present in nuclear waste. The SCF energy convergence of each system validates the characterisation of the molecular orbitals as a linear combination of atomic orbitals utilising fixed MO coefficients and the optimized geometry of each system is visualised based on which Mulliken partial charge analysis is carried out to account for the polarising behaviour of the radioactive element and charge transfer between the IL phase by comparison with the bare IL species.

High-performance object tracking and fixation with an online neural estimator.

PubMed

Kumarawadu, Sisil; Watanabe, Keigo; Lee, Tsu-Tian

2007-02-01

Vision-based target tracking and fixation to keep objects that move in three dimensions in view is important for many tasks in several fields including intelligent transportation systems and robotics. Much of the visual control literature has focused on the kinematics of visual control and ignored a number of significant dynamic control issues that limit performance. In line with this, this paper presents a neural network (NN)-based binocular tracking scheme for high-performance target tracking and fixation with minimum sensory information. The procedure allows the designer to take into account the physical (Lagrangian dynamics) properties of the vision system in the control law. The design objective is to synthesize a binocular tracking controller that explicitly takes the systems dynamics into account, yet needs no knowledge of dynamic nonlinearities and joint velocity sensory information. The combined neurocontroller-observer scheme can guarantee the uniform ultimate bounds of the tracking, observer, and NN weight estimation errors under fairly general conditions on the controller-observer gains. The controller is tested and verified via simulation tests in the presence of severe target motion changes.

The algorithm of numerical calculation of constraints reactions in a dynamic system of transport machine

NASA Astrophysics Data System (ADS)

Akhtulov, A. L.

2018-01-01

The questions of construction and practical application of the automation system for the design of components and aggregates for the construction of transport vehicles are considered, taking into account their dynamic characteristics. Based on the results of the studies, a unified method for determining the reactions of bonds of a complex spatial structure is proposed. The technique, based on the method of substructures, allows us to determine the values of the transfer functions taking into account the reactions of the bonds. After the carried out researches it is necessary to note, that such approach gives the most satisfactory results and can be used for calculations of complex mechanical systems of machines and units of different purposes. The directions of increasing the degree of validity of technical decisions are shown, especially in the early stages of design, when the cost of errors is high, with careful thorough working out of all the elements of the design, which is really feasible only on the basis of automation of design and technological work.

40 CFR 73.33 - Authorized account representative.

Code of Federal Regulations, 2010 CFR

2010-07-01

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

40 CFR 73.33 - Authorized account representative.

Code of Federal Regulations, 2011 CFR

2011-07-01

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

Chance-Constrained System of Systems Based Operation of Power Systems

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

Kargarian, Amin; Fu, Yong; Wu, Hongyu

In this paper, a chance-constrained system of systems (SoS) based decision-making approach is presented for stochastic scheduling of power systems encompassing active distribution grids. Based on the concept of SoS, the independent system operator (ISO) and distribution companies (DISCOs) are modeled as self-governing systems. These systems collaborate with each other to run the entire power system in a secure and economic manner. Each self-governing system accounts for its local reserve requirements and line flow constraints with respect to the uncertainties of load and renewable energy resources. A set of chance constraints are formulated to model the interactions between the ISOmore » and DISCOs. The proposed model is solved by using analytical target cascading (ATC) method, a distributed optimization algorithm in which only a limited amount of information is exchanged between collaborative ISO and DISCOs. In this paper, a 6-bus and a modified IEEE 118-bus power systems are studied to show the effectiveness of the proposed algorithm.« less

User-Oriented Project Accounting System.

ERIC Educational Resources Information Center

Hess, Larry G.; Alcorn, Lisa S.

1990-01-01

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-18

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

41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

Code of Federal Regulations, 2011 CFR

2011-01-01

... system to account for aircraft costs? 102-33.195 Section 102-33.195 Public Contracts and Property... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the Federal...

Community Action for Health in India's National Rural Health Mission: One policy, many paths.

PubMed

Gaitonde, Rakhal; San Sebastian, Miguel; Muraleedharan, V R; Hurtig, Anna-Karin

2017-09-01

Community participation as a strategy for health system strengthening and accountability is an almost ubiquitous policy prescription. In 2005, with the election of a new Government in India, the National Rural Health Mission was launched. This was aimed at 'architectural correction' of the health care system, and enshrined 'communitization' as one of its pillars. The mission also provided unique policy spaces and opportunity structures that enabled civil society groups to attempt to bring on to the policy agenda as well as implement a more collective action and social justice based approach to community based accountability. Despite receiving a lot of support and funding from the central ministry in the pilot phase, the subsequent roll out of the process, led in the post-pilot phase by the individual state governments, showed very varied outcomes. This paper using both documentary and interview based data is the first study to document the roll out of this ambitious process. Looking critically at what varied and why, the paper attempts to derive lessons for future implementation of such contested concepts. Copyright © 2017 Elsevier Ltd. All rights reserved.

Space-based laser-driven MHD generator: Feasibility study

NASA Technical Reports Server (NTRS)

Choi, S. H.

1986-01-01

The feasibility of a laser-driven MHD generator, as a candidate receiver for a space-based laser power transmission system, was investigated. On the basis of reasonable parameters obtained in the literature, a model of the laser-driven MHD generator was developed with the assumptions of a steady, turbulent, two-dimensional flow. These assumptions were based on the continuous and steady generation of plasmas by the exposure of the continuous wave laser beam thus inducing a steady back pressure that enables the medium to flow steadily. The model considered here took the turbulent nature of plasmas into account in the two-dimensional geometry of the generator. For these conditions with the plasma parameters defining the thermal conductivity, viscosity, electrical conductivity for the plasma flow, a generator efficiency of 53.3% was calculated. If turbulent effects and nonequilibrium ionization are taken into account, the efficiency is 43.2%. The study shows that the laser-driven MHD system has potential as a laser power receiver for space applications because of its high energy conversion efficiency, high energy density and relatively simple mechanism as compared to other energy conversion cycles.

Proximal sensing for soil carbon accounting

NASA Astrophysics Data System (ADS)

England, Jacqueline R.; Viscarra Rossel, Raphael A.

2018-05-01

Maintaining or increasing soil organic carbon (C) is vital for securing food production and for mitigating greenhouse gas (GHG) emissions, climate change, and land degradation. Some land management practices in cropping, grazing, horticultural, and mixed farming systems can be used to increase organic C in soil, but to assess their effectiveness, we need accurate and cost-efficient methods for measuring and monitoring the change. To determine the stock of organic C in soil, one requires measurements of soil organic C concentration, bulk density, and gravel content, but using conventional laboratory-based analytical methods is expensive. Our aim here is to review the current state of proximal sensing for the development of new soil C accounting methods for emissions reporting and in emissions reduction schemes. We evaluated sensing techniques in terms of their rapidity, cost, accuracy, safety, readiness, and their state of development. The most suitable method for measuring soil organic C concentrations appears to be visible-near-infrared (vis-NIR) spectroscopy and, for bulk density, active gamma-ray attenuation. Sensors for measuring gravel have not been developed, but an interim solution with rapid wet sieving and automated measurement appears useful. Field-deployable, multi-sensor systems are needed for cost-efficient soil C accounting. Proximal sensing can be used for soil organic C accounting, but the methods need to be standardized and procedural guidelines need to be developed to ensure proficient measurement and accurate reporting and verification. These are particularly important if the schemes use financial incentives for landholders to adopt management practices to sequester soil organic C. We list and discuss requirements for developing new soil C accounting methods based on proximal sensing, including requirements for recording, verification, and auditing.

A method for estimating the performance of photovoltaic systems

NASA Astrophysics Data System (ADS)

Clark, D. R.; Klein, S. A.; Beckman, W. A.

A method is presented for predicting the long-term average performance of photovoltaic systems having storage batteries and subject to any diurnal load profile. The monthly-average fraction of the load met by the system is estimated from array parameters and monthly-average meteorological data. The method is based on radiation statistics, and utilizability, and can account for variability in the electrical demand as well as for the variability in solar radiation.

Assessment of Grassland Health Based on Spatial Information Technology in Changji Autonomous Prefecture, Xinjiang

NASA Astrophysics Data System (ADS)

Du, M. J.; Zheng, J. H.; Mu, C.

2018-04-01

Based on the "pressure-state-response" (PSR) model, comprehensively applied GIS and RS techniques, 20 evaluation indicators were selected based on pressure, state and response, the entropy weight method was used to determine the weight of each index and build a grassland health evaluation system in Changji Prefecture, Xinjiang. Based on this, evaluation and dynamic analysis of grassland health in Changji Prefecture from 2000 to 2016, using GIS/RS technology, the trend of grassland health status in Changji is analyzed and studied. The results show that: 1) Grassland with low health leveld, lower health level, sub-health level, health level and high health level accounts for 1.46 %,27.67 %,38.35 %,29.21 % and 3.31 % of the total area of Changji. Qitai County, Hutubi County, and Manas County are lower health levels, Jimsar County, Changji City, and Mulei County are at a relatively high level, and Fukang City has a healthy level of health. 2) The level of grassland health in Changji County decreased slightly during the 17 years, accounting for 38.42 % of the total area. The area of 23,87 % showed a stable trend, and the improved area accounted for 37.31 % of the vertical surface area.

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

PubMed

Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid

2016-01-01

A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information.

Material-balance assessment of the New Albany-Chesterian petroleum system of the Illinois basin

USGS Publications Warehouse

Lewan, M.D.; Henry, M.E.; Higley, D.K.; Pitman, Janet K.

2002-01-01

The New Albany-Chesterian petroleum system of the Illinois basin is a well-constrained system from which petroleum charges and losses were quantified through a material-balance assessment. This petroleum system has nearly 90,000 wells penetrating the Chesterian section, a single New Albany Shale source rock accounting for more than 99% of the produced oil, well-established stratigraphic and structural frameworks, and accessible source rock samples at various maturity levels. A hydrogen index (HI) map based on Rock-Eval analyses of source rock samples of New Albany Shale defines the pod of active source rock and extent of oil generation. Based on a buoyancy-drive model, the system was divided into seven secondary-migration catchments. Each catchment contains a part of the active pod of source rock from which it derives a petroleum charge, and this charge is confined to carrier beds and reservoirs within these catchments as accountable petroleum, petroleum losses, or undiscovered petroleum. A well-constrained catchment with no apparent erosional or leakage losses is used to determine an actual petroleum charge from accountable petroleum and residual migration losses. This actual petroleum charge is used to calibrate the other catchments in which erosional petroleum losses have occurred. Petroleum charges determined by laboratory pyrolysis are exaggerated relative to the actual petroleum charge. Rock-Eval charges are exaggerated by a factor of 4-14, and hydrouspyrolysis charges are exaggerated by a factor of 1.7. The actual petroleum charge provides a more meaningful material balance and more realistic estimates of petroleum losses and remaining undiscovered petroleum. The total petroleum charge determined for the New Albany-Chesterian system is 78 billion bbl, of which 11.4 billion bbl occur as a accountable in place petroleum, 9 billion bbl occur as residual migration losses, and 57.6 billion bbl occur as erosional losses. Of the erosional losses, 40 billion bbl were lost from two catchments that have highly faulted and extensively eroded sections. Anomalies in the relationship between erosional losses and degree of erosion suggest there is potential for undiscovered petroleum in one of the catchments. These results demonstrate that a material-balance assessment of migration catchments provides a useful means to evaluate and rank areas within a petroleum system. The article provides methodologies for obtaining more realistic petroleum charges and losses that can be applied to less data-rich petroleum systems.

State Perspectives on Implementing, or Choosing Not to Implement, an Alternate Assessment Based on Modified Academic Achievement Standards

ERIC Educational Resources Information Center

Palmer, Porter W.

2009-01-01

Since Federal regulations have given states the option to implement alternate assessments based on modified academic achievement standards (AA-MAS) as part of their accountability systems for a small group of students with disabilities, a number of states have made decisions about whether or not to develop and implement such an assessment.…

Towards knowledge-based systems in clinical practice: development of an integrated clinical information and knowledge management support system.

PubMed

Kalogeropoulos, Dimitris A; Carson, Ewart R; Collinson, Paul O

2003-09-01

Given that clinicians presented with identical clinical information will act in different ways, there is a need to introduce into routine clinical practice methods and tools to support the scientific homogeneity and accountability of healthcare decisions and actions. The benefits expected from such action include an overall reduction in cost, improved quality of care, patient and public opinion satisfaction. Computer-based medical data processing has yielded methods and tools for managing the task away from the hospital management level and closer to the desired disease and patient management level. To this end, advanced applications of information and disease process modelling technologies have already demonstrated an ability to significantly augment clinical decision making as a by-product. The wide-spread acceptance of evidence-based medicine as the basis of cost-conscious and concurrently quality-wise accountable clinical practice suffices as evidence supporting this claim. Electronic libraries are one-step towards an online status of this key health-care delivery quality control environment. Nonetheless, to date, the underlying information and knowledge management technologies have failed to be integrated into any form of pragmatic or marketable online and real-time clinical decision making tool. One of the main obstacles that needs to be overcome is the development of systems that treat both information and knowledge as clinical objects with same modelling requirements. This paper describes the development of such a system in the form of an intelligent clinical information management system: a system which at the most fundamental level of clinical decision support facilitates both the organised acquisition of clinical information and knowledge and provides a test-bed for the development and evaluation of knowledge-based decision support functions.

Innovations in an Accounting Information Systems Course.

ERIC Educational Resources Information Center

Shaoul, Jean

A new approach to teaching an introductory accounting information systems course is outlined and the potential of this approach for integrating computers into the accounting curriculum at Manchester University (England) is demonstrated. Specifically, the use of a small inventory recording system and database in an accounting information course is…

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

Code of Federal Regulations, 2010 CFR

2010-01-01

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

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

ERIC Educational Resources Information Center

Buchmiller, Archie A.

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-08

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

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

ERIC Educational Resources Information Center

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

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

Time-optimal control of the spacecraft trajectories in the Earth-Moon system

NASA Astrophysics Data System (ADS)

Starinova, O. L.; Fain, M. K.; Materova, I. L.

2017-01-01

This paper outlines the multiparametric optimization of the L1-L2 and L2-L1 missions in the Earth-Moon system using electric propulsion. The optimal control laws are obtained using the Fedorenko successful linearization method to estimate the derivatives and the gradient method to optimize the control laws. The study of the transfers is based on the restricted circular three-body problem. The mathematical model of the missions is described within the barycentric system of coordinates. The optimization criterion is the total flight time. The perturbation from the Earth, the Moon and the Sun are taking into account. The impact of the shaded areas, induced by the Earth and the Moon, is also accounted. As the results of the optimization we obtained optimal control laws, corresponding trajectories and minimal total flight times.

48 CFR 9905.506 - Cost accounting period-Educational institutions.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

40 CFR 73.71 - Bidding.

Code of Federal Regulations, 2010 CFR

2010-07-01

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

Rosidal K: a short-stretch compression bandage system.

PubMed

Williams, C

Management of venous leg ulcers account for a large proportion of the work of healthcare professionals, especially for those who are community based. Multilayer and long-stretch bandage systems have been used successfully for many years in venous leg ulcer management. Rosidal K, a short-stretch bandage, is now also becoming more widely accepted in this country as an effective and cost-effective bandage system. This product focus looks at bandage systems and examines the research supporting the use of short-stretch bandages and Rosidal K.

Effects of gravity perturbation on developing animal systems

NASA Technical Reports Server (NTRS)

Malacinski, G. M.; Neff, A. W.

1986-01-01

The use of developing animal systems to analyze the effects of microgravity on animals is discussed. Some of the key features of developing systems, especially embryos, are reviewed and relevant space data are summarized. Issues to be addressed in the design of future space experiments are discussed. It is noted that an embryo which exhibits ground based gravity effects should be selected for use as a model system and individual variation in gravity response among batches of embryos should be taken into account.

Public healthcare interests require strict competition enforcement.

PubMed

Loozen, Edith M H

2015-07-01

Several countries have introduced competition in their health systems in order to maintain the supply of high quality health care in a cost-effective manner. The introduction of competition triggers competition enforcement. Since healthcare is characterized by specific market failures, many favor healthcare-specific competition enforcement in order not only to account for the competition interest, but also for the healthcare interests. The question is whether healthcare systems based on competition can succeed when competition enforcement deviates from standard practice. This paper analyzes whether healthcare-specific competition enforcement is theoretically sound and practically effective. This is exemplified by the Dutch system that is based on regulated competition and thus crucially depends on getting competition enforcement right. Governments are responsible for correcting market failures. Markets are responsible for maximizing the public healthcare interests. By securing sufficient competitive pressure, competition enforcement makes sure they do. When interpreted according to welfare-economics, competition law takes into account both costs and benefits specific market behavior may have for healthcare. Competition agencies and judiciary are not legitimized to deviate from standard evidentiary requirements. Dutch case law shows that healthcare-specific enforcement favors the healthcare undertakings concerned, but to the detriment of public health care. Healthcare-specific competition enforcement is conceptually flawed and counterproductive. In order for healthcare systems based on competition to succeed, competition enforcement should be strict. Copyright © 2015 Elsevier Ireland Ltd. All rights reserved.

40 CFR 73.38 - Closing of accounts.

Code of Federal Regulations, 2011 CFR

2011-07-01

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

40 CFR 73.38 - Closing of accounts.

Code of Federal Regulations, 2010 CFR

2010-07-01

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

4 CFR 2.4 - Merit system principles.

Code of Federal Regulations, 2012 CFR

2012-01-01

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

4 CFR 2.4 - Merit system principles.

Code of Federal Regulations, 2014 CFR

2014-01-01

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

4 CFR 2.4 - Merit system principles.

Code of Federal Regulations, 2013 CFR

2013-01-01

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

ECOLOGICAL AND SOCIALECONOMIC BENEFITS OF RESTORING AND-IMPAIRED STREAMS: EMERGY-BASED VALUATION

EPA Science Inventory

Sound environmental decisions require an integrated, systemic method of valuation that accurately accounts for environmental and social, as well as economic, costs and benefits. More inclusive methods are particularly needed for assessing ecological benefits because these are so...

Couple stress theory of curved rods. 2-D, high order, Timoshenko's and Euler-Bernoulli models

NASA Astrophysics Data System (ADS)

Zozulya, V. V.

2017-01-01

New models for plane curved rods based on linear couple stress theory of elasticity have been developed.2-D theory is developed from general 2-D equations of linear couple stress elasticity using a special curvilinear system of coordinates related to the middle line of the rod as well as special hypothesis based on assumptions that take into account the fact that the rod is thin. High order theory is based on the expansion of the equations of the theory of elasticity into Fourier series in terms of Legendre polynomials. First, stress and strain tensors, vectors of displacements and rotation along with body forces have been expanded into Fourier series in terms of Legendre polynomials with respect to a thickness coordinate.Thereby, all equations of elasticity including Hooke's law have been transformed to the corresponding equations for Fourier coefficients. Then, in the same way as in the theory of elasticity, a system of differential equations in terms of displacements and boundary conditions for Fourier coefficients have been obtained. Timoshenko's and Euler-Bernoulli theories are based on the classical hypothesis and the 2-D equations of linear couple stress theory of elasticity in a special curvilinear system. The obtained equations can be used to calculate stress-strain and to model thin walled structures in macro, micro and nano scales when taking into account couple stress and rotation effects.

Carbon nanotubes from synthesis to in vivo biomedical applications.

PubMed

Sajid, Muhammad Imran; Jamshaid, Usama; Jamshaid, Talha; Zafar, Nadiah; Fessi, H; Elaissari, Abdelhamid

2016-03-30

Owing to their unique and interesting properties, extensive research round the globe has been carried out on carbon nanotubes and carbon nanotubes based systems to investigate their practical usefulness in biomedical applications. The results from these studies demonstrate a great promise in their use in targeted drug delivery systems, diagnostic techniques and in bio-analytical applications. Although, carbon nanotubes possess quite interesting properties, which make them potential candidates in the biomedical science, but they also have some inherent properties which arise great concern regarding their biosafety. In this comprehensive review, we have discussed different aspects of carbon nanotubes and carbon nanotube based systems related to biomedical applications. In the beginning, a short historical account of these tiny yet powerful particles is given followed by discussion regarding their types, properties, methods of synthesis, large scale production method, purification techniques and characterization aspects of carbon nanotubes. In the second part of the review, the functionalization of carbon nanotubes is reviewed in detail, which is not only important to make them biocompatible and stable in biological systems but also render them a great property of loading various biomolecules, diagnostic and therapeutic moieties resulting in diversified applications. In the final part of the review, emphasis is given on the pharmacokinetic aspects of carbon nanotubes including administration routes, absorption mechanisms, distribution and elimination of carbon nanotubes based systems. Lastly, a comprehensive account about the potential biomedical applications has been given followed by insights into the future. Copyright © 2016 Elsevier B.V. All rights reserved.

40 CFR 73.36 - Banking.

Code of Federal Regulations, 2011 CFR

2011-07-01

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

40 CFR 73.36 - Banking.

Code of Federal Regulations, 2010 CFR

2010-07-01

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

Do intuitive and deliberate judgments rely on two distinct neural systems? A case study in face processing

PubMed Central

Mega, Laura F.; Gigerenzer, Gerd; Volz, Kirsten G.

2015-01-01

Arguably the most influential models of human decision-making today are based on the assumption that two separable systems – intuition and deliberation – underlie the judgments that people make. Our recent work is among the first to present neural evidence contrary to the predictions of these dual-systems accounts. We measured brain activations using functional magnetic resonance imaging while participants were specifically instructed to either intuitively or deliberately judge the authenticity of emotional facial expressions. Results from three different analyses revealed both common brain networks of activation across decision mode and differential activations as a function of strategy adherence. We take our results to contradict popular dual-systems accounts that propose a clear-cut dichotomy of the processing systems, and to support rather a unified model. According to this, intuitive and deliberate judgment processes rely on the same rules, though only the former are thought to be characterized by non-conscious processing. PMID:26379523

48 CFR 9903.307 - Cost Accounting Standards Preambles.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

48 CFR 9903.101 - Cost Accounting Standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

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

PubMed

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

2018-05-30

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-09

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-03

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-19

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-29

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-09

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-26

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-09

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-28

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-23

...; Systems of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to alter a system of records. SUMMARY: The Defense Finance and Accounting Service (DFAS) is proposing to alter a system...) 522-5225. SUPPLEMENTARY INFORMATION: The Defense Finance and Accounting Service notices for systems of...