Science.gov

Sample records for accounting system based

  1. SNM accounting systems: dBase versus C

    SciTech Connect

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

    1989-01-01

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

  2. An application of model-based reasoning to accounting systems

    SciTech Connect

    Nado, R.; Chams, M.; Delisio, J.; Hamscher, W.

    1996-12-31

    An important problem faced by auditors is gauging how much reliance can be placed on the accounting systems that process millions of transactions to produce the numbers summarized in a company`s financial statements. Accounting systems contain internal controls, procedures designed to detect and correct errors and irregularities that may occur in the processing of transactions. In a complex accounting system, it can be an extremely difficult task for the auditor to anticipate the possible errors that can occur and to evaluate the effectiveness of the controls at detecting them. An accurate analysis must take into account the unique features of each company`s business processes. To cope with this complexity and variability, the Comet system applies a model-based reasoning approach to the analysis of accounting systems and their controls. An auditor uses Comet to create a hierarchical flowchart model that describes the intended processing of business transactions by an accounting system and the operation of its controls. Comet uses the constructed model to automatically analyze the effectiveness of the controls in detecting potential errors. Price Waterhouse auditors have used Comet on a variety of real audits in several countries around the world.

  3. An Internet-Based Accounting Information Systems Project

    ERIC Educational Resources Information Center

    Miller, Louise

    2012-01-01

    This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

  4. Computer-Based Instruction in Accounting Using the CREATE System.

    ERIC Educational Resources Information Center

    Henkle, Edward B.; Robertson, Kenneth W.

    The Graduate Logistics program of the United States Air Force (USAF) Institute of Technology has required that prospective students show a satisfactory level of competence in basic accounting procedures before entering the program. The purpose of this thesis was to develop accounting case problems for use with the CREATE computer system that would…

  5. A Grid storage accounting system based on DGAS and HLRmon

    NASA Astrophysics Data System (ADS)

    Cristofori, A.; Fattibene, E.; Gaido, L.; Guarise, A.; Veronesi, P.

    2012-12-01

    Accounting in a production-level Grid infrastructure is of paramount importance in order to measure the utilization of the available resources. While several CPU accounting systems are deployed within the European Grid Infrastructure (EGI), storage accounting systems, stable enough to be adopted in a production environment are not yet available. As a consequence, there is a growing interest in storage accounting and work on this is being carried out in the Open Grid Forum (OGF) where a Usage Record (UR) definition suitable for storage resources has been proposed for standardization. In this paper we present a storage accounting system which is composed of three parts: a sensor layer, a data repository with a transport layer (Distributed Grid Accounting System - DGAS) and a web portal providing graphical and tabular reports (HLRmon). The sensor layer is responsible for the creation of URs according to the schema (described in this paper) that is currently being discussed within OGF. DGAS is one of the CPU accounting systems used within EGI, in particular by the Italian Grid Infrastructure (IGI) and some other National Grid Initiatives (NGIs) and projects. DGAS architecture is evolving in order to collect Usage Records for different types of resources. This improvement allows DGAS to be used as a ‘general’ data repository and transport layer. HLRmon is the web portal acting as an interface to DGAS. It has been improved to retrieve storage accounting data from the DGAS repository and create reports in an easy way. This is very useful not only for the Grid users and administrators but also for the stakeholders.

  6. Analyzing the Operation of Performance-Based Accountability Systems for Public Services. Technical Report

    ERIC Educational Resources Information Center

    Camm, Frank; Stecher, Brian M.

    2010-01-01

    Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…

  7. Measure for Measure: How Proficiency-Based Accountability Systems Affect Inequality in Academic Achievement

    ERIC Educational Resources Information Center

    Jennings, Jennifer; Sohn, Heeju

    2014-01-01

    How do proficiency-based accountability systems affect inequality in academic achievement? This article reconciles mixed findings in the literature by demonstrating that three factors jointly determine accountability's impact. First, by analyzing student-level data from a large urban school district, we find that when educators face…

  8. 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.

  9. 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…

  10. 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…

  11. Human Resource Accounting System

    ERIC Educational Resources Information Center

    Cerullo, Michael J.

    1974-01-01

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

  12. Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems

    PubMed Central

    Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud

    2014-01-01

    Background: Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. Objectives: The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. Patients and Methods: This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Results: Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. Conclusions: There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. PMID:25763194

  13. 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)

  14. Accountability Reporting and Tracking System

    1992-07-02

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

  15. 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…

  16. Computer-based accountability system (Phase I) for special nuclear materials at Argonne-West

    SciTech Connect

    Ingermanson, R.S.; Proctor, A.E.

    1982-05-01

    An automated accountability system for special nuclear materials (SNM) is under development at Argonne National Laboratory-West. Phase I of the development effort has established the following basic features of the system: a unique file organization allows rapid updating or retrieval of the status of various SNM, based on batch numbers, storage location, serial number, or other attributes. Access to the program is controlled by an interactive user interface that can be easily understood by operators who have had no prior background in electronic data processing. Extensive use of structured programming techniques make the software package easy to understand and to modify for specific applications. All routines are written in FORTRAN.

  17. NuMas: A LAN-based materials control and accounting system in production

    SciTech Connect

    Strickland, T.W.; Bracey, J.T.; McMahon, S.A.

    1995-12-31

    A state-of-the-art Nuclear Materials Control and Accounting (NMC and A) System has been implemented and is fully operational at the Paducah Gaseous Diffusion Plant (PGDP) as of September 1994. The uranium enrichment facility is currently regulated by the Department of Energy (DOE) and is in the process of obtaining Nuclear Regulatory Commission (NRC) certification. Implementation of this system has resulted in a tremendous cost savings to the facility as well as improvements to the overall efficiency of the NMC and A department. This paper outlines the benefits of implementing a Personal Computer/Local Area Network (PC/LAN)-based system in hopes of attracting other facilities to explore and utilize its application at their sites.

  18. 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.

  19. MASS: An automated accountability system

    SciTech Connect

    Erkkila, B.H.; Kelso, F.

    1994-08-01

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

  20. Automated attendance accounting system

    NASA Technical Reports Server (NTRS)

    Chapman, C. P. (Inventor)

    1973-01-01

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

  1. 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…

  2. 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…

  3. 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…

  4. 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…

  5. Grid-cell-based crop water accounting for the famine early warning system

    USGS Publications Warehouse

    Verdin, J.; Klaver, R.

    2002-01-01

    Rainfall monitoring is a regular activity of food security analysts for sub-Saharan Africa due to the potentially disastrous impact of drought. Crop water accounting schemes are used to track rainfall timing and amounts relative to phenological requirements, to infer water limitation impacts on yield. Unfortunately, many rain gauge reports are available only after significant delays, and the gauge locations leave large gaps in coverage. As an alternative, a grid-cell-based formulation for the water requirement satisfaction index (WRSI) was tested for maize in Southern Africa. Grids of input variables were obtained from remote sensing estimates of rainfall, meteorological models, and digital soil maps. The spatial WRSI was computed for the 1996-97 and 1997-98 growing seasons. Maize yields were estimated by regression and compared with a limited number of reports from the field for the 1996-97 season in Zimbabwe. Agreement at a useful level (r = 0.80) was observed. This is comparable to results from traditional analysis with station data. The findings demonstrate the complementary role that remote sensing, modelling, and geospatial analysis can play in an era when field data collection in sub-Saharan Africa is suffering an unfortunate decline. Published in 2002 by John Wiley & Sons, Ltd.

  6. A new accounting system for financial balance based on personnel cost after the introduction of a DPC/DRG system.

    PubMed

    Nakagawa, Yoshiaki; Takemura, Tadamasa; Yoshihara, Hiroyuki; Nakagawa, Yoshinobu

    2011-04-01

    A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical costs and financial balance. A simple method has been devised, based on personnel cost, for calculating medical costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system. PMID:20703565

  7. Energy accounting and optimization for mobile systems

    NASA Astrophysics Data System (ADS)

    Dong, Mian

    Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

  8. Tritium accountancy in fusion systems

    SciTech Connect

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

    2015-03-15

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

  9. Cost Accounting System for fusion studies

    SciTech Connect

    Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

    1985-12-01

    A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

  10. RESULTS FROM A DEMONSTRATION OF RF-BASED UF6 CYLINDER ACCOUNTING AND TRACKING SYSTEM INSTALLED AT A USEC FACILITY

    SciTech Connect

    Pickett, Chris A; Kovacic, Donald N; Morgan, Jim; Younkin, James R; Carrick, Bernie; Ken, Whittle; Johns, R E

    2008-09-01

    add tamper-indicating and data authentication features to some of the pertinent system components. Future efforts will focus on these needs along with implementing protocols relevant to IAEA safeguards. The work detailed in this report demonstrates the feasibility of constructing RF devices that can survive the operational rigors associated with the transportation, storage, and processing of UF6 cylinders. The system software specially designed for this project is called Cylinder Accounting and Tracking System (CATS). This report details the elements of the CATS rules-based architecture and its use in safeguards-monitoring and asset-tracking applications. Information is also provided on improvements needed to make the technology ready, as well as options for improving the safeguards aspects of the technology. The report also includes feedback from personnel involved in the testing, as well as individuals who could utilize an RF-based system in supporting the performance of their work. The system software was set up to support a Mailbox declaration, where a declaration can be made either before or after cylinder movements take place. When the declaration is made before cylinders move, the operators must enter this information into CATS. If the IAEA then shows up unexpectedly at the facility, they can see how closely the operational condition matches the declaration. If the declaration is made after the cylinders move, this provides greater operational flexibility when schedules are interrupted or are changed, by allowing operators to declare what moves have been completed. The IAEA can then compare where cylinders are with where CATS or the system says they are located. The ability of CATS to automatically generate Mailbox declarations is seen by the authors as a desirable feature. The Mailbox approach is accepted by the IAEA but has not been widely implemented (and never in enrichment facilities). During the course of this project, we have incorporated alternative

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

    SciTech Connect

    Martyn, Rose; Fitzgerald, Peter; Stehle, Nicholas D; Rowe, Nathan C; Younkin, James R

    2011-01-01

    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 also 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.

  12. TRITIUM ACCOUNTANCY IN FUSION SYSTEMS

    SciTech Connect

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

    2014-03-06

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

  13. Use of Alternate Assessment Results in Reporting and Accountability Systems: Conditions for Use Based on Research and Practice. Synthesis Report.

    ERIC Educational Resources Information Center

    Quenemoen, Rachel; Rigney, Susan; Thurlow, Martha

    State assessment systems must address both technical and policy issues as assessments and accountability practices are developed and implemented. These technical and policy issues have been expanded from traditional large-scale assessment to new alternative assessment approaches required by law and developed in every state. The primary purpose of…

  14. The Role of Performance-Based Assessments in Large-Scale Accountability Systems: Lessons Learned from the Inside. Technical Guidelines for Performance Assessment.

    ERIC Educational Resources Information Center

    Pearson, P. David; Calfee, Robert; Webb, Patricia L. Walker; Fleischer, Steve

    In 1996, a subcommittee of the State Collaborative on Assessment and Student Standards commissioned a study of the use of performance-based assessments in large-scale accountability systems. The idea was to look into current state assessment work on performance-based assessments to see what has been learned, but not widely reported, by those who…

  15. 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.

  16. Accounting and Accountability for Distributed and Grid Systems

    NASA Technical Reports Server (NTRS)

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

    2001-01-01

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

  17. 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...

  18. 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...

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

    SciTech Connect

    Fitzgerald, Peter; Laughter, Mark D; Martyn, Rose; Pickett, Chris A; Rowe, Nathan C; Younkin, James R; Shephard, Adam M

    2010-01-01

    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, 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.

  20. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 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 the Office of Personnel Management may require an agency to establish and maintain a system...

  1. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 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 the Office of Personnel Management may require an agency to establish and maintain a system...

  2. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 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 the Office of Personnel Management may require an agency to establish and maintain a system...

  3. Determination of Optimum Period between Inspections for Distribution System based on Availability Accounting Uncertainties in Inspection Time and Repair Time

    NASA Astrophysics Data System (ADS)

    Tiwary, A.; Arya, R.; Choube, S. C.; Arya, L. D.

    2012-06-01

    This paper describes a technique for determination of optimum duration between inspections for each distributor segment of a distribution system. The optimum period between inspections is decided based on maximization of availability of the distribution system. The view point presented is that after inspection a minor maintenance is carried out which may otherwise cause failure of the system in future, for example, trimming of tree branches, arcing and damages of jumper connections and to avoid breakdown of insulators. Such stray causes may have small failure rates in total but periodic inspection and maintenance will increase the availability. Exponential failure law has been assumed. Inspection time and repair time, if required after inspection, have been assumed to be normally distributed. Two-membered evolution strategy has been used for optimization. The algorithm has been implemented on a sample radial distribution system.

  4. 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…

  5. 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…

  6. Restorative Justice as Strength-Based Accountability

    ERIC Educational Resources Information Center

    Ball, Robert

    2003-01-01

    This article compares strength-based and restorative justice philosophies for young people and their families. Restorative justice provides ways to respond to crime and harm that establish accountability while seeking to reconcile members of a community. Restorative approaches are an important subset of strength-based interventions.

  7. Accounting for Diffusion in Agent Based Models of Reaction-Diffusion Systems with Application to Cytoskeletal Diffusion

    PubMed Central

    Azimi, Mohammad; Jamali, Yousef; Mofrad, Mohammad R. K.

    2011-01-01

    Diffusion plays a key role in many biochemical reaction systems seen in nature. Scenarios where diffusion behavior is critical can be seen in the cell and subcellular compartments where molecular crowding limits the interaction between particles. We investigate the application of a computational method for modeling the diffusion of molecules and macromolecules in three-dimensional solutions using agent based modeling. This method allows for realistic modeling of a system of particles with different properties such as size, diffusion coefficients, and affinity as well as the environment properties such as viscosity and geometry. Simulations using these movement probabilities yield behavior that mimics natural diffusion. Using this modeling framework, we simulate the effects of molecular crowding on effective diffusion and have validated the results of our model using Langevin dynamics simulations and note that they are in good agreement with previous experimental data. Furthermore, we investigate an extension of this framework where single discrete cells can contain multiple particles of varying size in an effort to highlight errors that can arise from discretization that lead to the unnatural behavior of particles undergoing diffusion. Subsequently, we explore various algorithms that differ in how they handle the movement of multiple particles per cell and suggest an algorithm that properly accommodates multiple particles of various sizes per cell that can replicate the natural behavior of these particles diffusing. Finally, we use the present modeling framework to investigate the effect of structural geometry on the directionality of diffusion in the cell cytoskeleton with the observation that parallel orientation in the structural geometry of actin filaments of filopodia and the branched structure of lamellipodia can give directionality to diffusion at the filopodia-lamellipodia interface. PMID:21966493

  8. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

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

  9. Problem-Based Learning in Accounting

    ERIC Educational Resources Information Center

    Dockter, DuWayne L.

    2012-01-01

    Seasoned educators use an assortment of student-centered methods and tools to enhance their student's learning environment. In respects to methodologies used in accounting, educators have utilized and created new forms of problem-based learning exercises, including case studies, simulations, and other projects, to help students become more active…

  10. Accountability of the BC Transfer System

    ERIC Educational Resources Information Center

    British Columbia Council on Admissions and Transfer, 2005

    2005-01-01

    The purpose of the paper is to provide evidence that the Transfer System in British Columbia (BC) has been effective and therefore accountable for the public funding that supports that system. The paper attempts to show: (1) the multi-faceted nature, breadth and depth of research that has been conducted to determine the effectiveness of the BC…

  11. Leadership in Accountability for Professional Development Systems.

    ERIC Educational Resources Information Center

    Rude, Harvey; Stockhouse, Judy; Read, Jo Smith; Street, Steve; Murray, Karl

    The Professional Development Leadership Academy supports states in transforming systems of professional development. This paper investigates accountability considerations that are necessary to determine the impact and results of professional development from a state systems perspective. The five areas of focus that comprise the Academy knowledge…

  12. 34 CFR 200.12 - Single State accountability system.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 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...

  13. 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...

  14. 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…

  15. Short-Run Learning Dynamics under a Test-Based Accountability System: Evidence from Pakistan. Policy Research Working Paper 5465

    ERIC Educational Resources Information Center

    Barrera-Osorio, Felipe; Raju, Dhushyanth

    2010-01-01

    Low student learning is a common finding in much of the developing world. This paper uses a relatively unique dataset of five semiannual rounds of standardized test data to characterize and explain the short-term changes in student learning. The data are collected as part of the quality assurance system for a public-private partnership program…

  16. Accountability Systems: Performance Standards and Assessment.

    ERIC Educational Resources Information Center

    Rahn, Mikala L.; Holmes, Patricia

    1999-01-01

    This monograph provides a status report on issues related to accountability, including standards and assessments, data systems, and the role of incentives for schools, teachers, and students in improving student achievement. Using information gathered from the literature and interviews with state administrators of vocational education, this paper…

  17. Accounting Systems and the Electronic Office.

    ERIC Educational Resources Information Center

    Gafney, Leo

    1986-01-01

    Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

  18. 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…

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

    ERIC Educational Resources Information Center

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

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

  20. Trade-based carbon sequestration accounting.

    PubMed

    King, Dennis M

    2004-04-01

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

  1. A passive automated personnel accountability system for reactor emergency preparedness

    SciTech Connect

    Zimmerman, R.O.; DeLisle, G.V.; Hickey, E.E.

    1988-04-01

    In 1985 a project was undertaken at the N Reactor on the Hanford Site to develop an automated personnel accountability system to ensure accountability of all personnel within 30 minutes of a site evacuation. The decision to develop such a system was made after a full-scale evacuation drill showed that the manual accountability system in use at the time was inadequate to meet the 30-minute requirement. Accountability systems at commercial nuclear power plants were evaluated, but found to be unsuitable because they were not passive, that is, they required action on part of the user for the system to work. Approximately 2500 people could be required to evacuate the 100-N Area. Therefore, a card key system or badge exchange system was judged not to be feasible. A passive accountability system was desired for N Reactor to allow personnel to enter and leave the site in a more timely manner. To meet the need for an automated accountability system at N Reactor, a special Evacuation Accountability System (EVACS) was designed and developed. The EVACS system has three basic components: the transponder, a credit card-sized device worn with the security badge; portal monitors, which are electronically activated by the transponder; and a computer information system that contains the personnel data base. Each person wearing a transponder is accounted for automatically by walking through a portal. In this paper, a description of the hardware and software will be presented, together with problems encountered and lessons learned while adapting an existing technology to this particular use. The system is currently installed and requires acceptance testing before becoming operational.

  2. Balancing the Contradictions between Accountability and Systemic Reform.

    ERIC Educational Resources Information Center

    Kersaint, Gladis; Borman, Kathryn M.; Lee, Reginald; Boydston, Theodore L.

    2001-01-01

    Examines effects of the National Urban League's Systemic Initiative reforms in four cities: Chicago, El Paso, Memphis, and Miami, based on an analysis of interviews with 47 principals. Principals must balance the demands of systemic math and science reforms with those of multilevel accountability policies. Such alignments may be unachievable.…

  3. 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. PMID:16201419

  4. 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…

  5. Systems Analysis for Material Control and Accountancy Technology (SAMCAT)

    SciTech Connect

    Persiani, P.J., Bucher, R.G.; Rothman, A.B.; Cha, B.K.

    1990-01-01

    The Systems Analysis for Material Control and Accountancy Technology (SAMCAT) is an interactive computer-based management system developed for the Department of Energy Office of Safeguards and Security, to assist in defining and prioritizing measurement upgrades programs for Material Control and Accountancy (MC A). The accountancy upgrades options evaluated by SAMCAT in this study are: (1) improvement of the uncertainties in the SNM measurement methods, (2) reduction of throughputs and/or inventories of SNM, and (3) reduction of the material balance accounting period. The goals of the MC A upgrades program are reduced inventory differences and associated uncertainties, improved detection probabilities for theft/diversion, decreased operating costs, and enhanced material traceability. 6 refs., 3 figs., 2 tabs.

  6. 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...

  7. 7 CFR 1767.12 - Accounting system requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true 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...

  8. 7 CFR 1767.12 - Accounting system requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 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...

  9. 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,…

  10. 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…

  11. Augmented Automated Material Accounting Statistics System (AMASS)

    SciTech Connect

    Lumb, R.F.; Messinger, M.; Tingey, F.H.

    1983-07-01

    This paper describes an extension of the AMASS methodology which was previously presented at the 1981 INMM annual meeting. The main thrust of the current effort is to develop procedures and a computer program for estimating the variance of an Inventory Difference when many sources of variability, other than measurement error, are admitted in the model. Procedures also are included for the estimation of the variances associated with measurement error estimates and their effect on the estimated limit of error of the inventory difference (LEID). The algorithm for the LEID measurement component uncertainty involves the propagated component measurement variance estimates as well as their associated degrees of freedom. The methodology and supporting computer software is referred to as the augmented Automated Material Accounting Statistics System (AMASS). Specifically, AMASS accommodates five source effects. These are: (1) measurement errors (2) known but unmeasured effects (3) measurement adjustment effects (4) unmeasured process hold-up effects (5) residual process variation A major result of this effort is a procedure for determining the effect of bias correction on LEID, properly taking into account all the covariances that exist. This paper briefly describes the basic models that are assumed; some of the estimation procedures consistent with the model; data requirements, emphasizing availability and other practical considerations; discusses implications for bias corrections; and concludes by briefly describing the supporting computer program.

  12. A proposed ecosystem services classification system to support green accounting

    EPA Science Inventory

    There are a multitude of actual or envisioned, complete or incomplete, ecosystem service classification systems being proposed to support Green Accounting. Green Accounting is generally thought to be the formal accounting attempt to factor environmental production into National ...

  13. Creating Responsible and Responsive Accountability Systems. Report of the OERI State Accountability Study Group.

    ERIC Educational Resources Information Center

    Office of Educational Research and Improvement (ED), Washington, DC.

    Most states pursue accountability in public education by collecting and reporting school data, but types of data collected, and how those data are reported and used in holding schools accountable, differ from state to state. This report is designed for state policymakers desiring to refine their existing accountability systems. The report's six…

  14. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Accounting system... of Provisions And Clauses 252.242-7006 Accounting system administration. As prescribed in 242.7503, use the following clause: Accounting System Administration (FEB 2012) (a) Definitions. As used in...

  15. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Accounting system... of Provisions And Clauses 252.242-7006 Accounting system administration. As prescribed in 242.7503, use the following clause: ACCOUNTING SYSTEM ADMINISTRATION (MAY 2011) (a) Definitions. As used in...

  16. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Accounting system... of Provisions And Clauses 252.242-7006 Accounting system administration. As prescribed in 242.7503, use the following clause: Accounting System Administration (FEB 2012) (a) Definitions. As used in...

  17. 48 CFR 252.242-7006 - Accounting system administration.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Accounting system... of Provisions And Clauses 252.242-7006 Accounting system administration. As prescribed in 242.7503, use the following clause: Accounting System Administration (FEB 2012) (a) Definitions. As used in...

  18. 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. PMID:25062284

  19. 49 CFR 1242.79 - Communication systems operations (account XX-55-77).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), §...

  20. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 4 2011-10-01 2011-10-01 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...

  1. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 4 2014-10-01 2014-10-01 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...

  2. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 4 2012-10-01 2012-10-01 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...

  3. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  4. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

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

  5. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... System of Accounts § 1770.11 Accounting system requirements. (a) Each RUS borrower subject to the jurisdiction of the Federal Communications Commission (FCC) or a State regulatory body shall maintain its... Commission's Rules and Regulations. (1) RUS borrowers maintaining the accounts prescribed in 47 CFR part...

  6. Water Accounting Plus (WA+) - a water accounting procedure for complex river basins based on satellite measurements

    NASA Astrophysics Data System (ADS)

    Karimi, P.; Bastiaanssen, W. G. M.; Molden, D.

    2012-11-01

    Coping with the issue of water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links hydrological flows to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper we introduce Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use on the water cycle is described explicitly by defining land use groups with common characteristics. Analogous to financial accounting, WA+ presents four sheets including (i) a resource base sheet, (ii) a consumption sheet, (iii) a productivity sheet, and (iv) a withdrawal sheet. Every sheet encompasses a set of indicators that summarize the overall water resources situation. The impact of external (e.g. climate change) and internal influences (e.g. infrastructure building) can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used for 3 out of the 4 sheets, but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

  7. Accountability for Project-Based Collaborative Learning

    ERIC Educational Resources Information Center

    Jamal, Abu-Hussain; Essawi, Mohammad; Tilchin, Oleg

    2014-01-01

    One perspective model for the creation of the learning environment and engendering students' thinking development is the Project-Based Collaborative Learning (PBCL) model. This model organizes learning by collaborative performance of various projects. In this paper we describe an approach to enhancing the PBCL model through the creation of…

  8. Left behind By Design: Proficiency Counts and Test-Based Accountability. NBER Working Paper No. 13293

    ERIC Educational Resources Information Center

    Neal, Derek; Schanzenbach, Diane Whitmore

    2007-01-01

    Many test-based accountability systems, including the No Child Left Behind Act of 2001 (NCLB), place great weight on the numbers of students who score at or above specified proficiency levels in various subjects. Accountability systems based on these metrics often provide incentives for teachers and principals to target children near current…

  9. Identifying Employer Needs from Accounting Information Systems Programs

    ERIC Educational Resources Information Center

    Dillon, Thomas W.; Kruck, S. E.

    2008-01-01

    As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

  10. Financial Accounting for Local and State School Systems.

    ERIC Educational Resources Information Center

    Barr, Richard H.

    The primary purpose of this handbook is to reflect changes that have occurred in governmental accounting and educational finance since 1973. Major emphasis is placed on defining account classifications that provide meaningful financial management information. After describing the need for and advantages of a proposed account classification system,…

  11. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Commission's Rules and Regulations. (1) RUS borrowers maintaining the accounts prescribed in 47 CFR part 32... CFR part 32 for Class A companies. (3) RUS borrowers maintaining the accounts prescribed for Class B... 7 Agriculture 12 2014-01-01 2013-01-01 true Accounting system requirements. 1770.11 Section...

  12. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Commission's Rules and Regulations. (1) RUS borrowers maintaining the accounts prescribed in 47 CFR part 32... CFR part 32 for Class A companies. (3) RUS borrowers maintaining the accounts prescribed for Class B... 7 Agriculture 12 2011-01-01 2011-01-01 false Accounting system requirements. 1770.11 Section...

  13. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature...

  14. 40 CFR 97.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of...

  15. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature...

  16. 40 CFR 97.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System accounts... PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of...

  17. 40 CFR 97.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false NOX Allowance Tracking System accounts. 97.50 Section 97.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of...

  18. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false NOX Allowance Tracking System accounts. 96.50 Section 96.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature...

  19. 40 CFR 97.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false NOX Allowance Tracking System accounts. 97.50 Section 97.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of...

  20. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false NOX Allowance Tracking System accounts. 96.50 Section 96.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature...

  1. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false NOX Allowance Tracking System accounts. 96.50 Section 96.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.50 NOX Allowance Tracking System accounts. (a) Nature...

  2. 40 CFR 97.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false NOX Allowance Tracking System accounts. 97.50 Section 97.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... Tracking System § 97.50 NOX Allowance Tracking System accounts. (a) Nature and function of...

  3. Automated system for accountability process tanks

    SciTech Connect

    Holt, S.H.

    1992-01-01

    An automated tank monitoring system has been installed in a plutonium processing plant at the Savannah River Site (SRS). This system reads tank instrumentation and displays the calculated volume, mass, and density of connected tanks while meeting the measurement control requirements of Department of Energy (DOE) Order 5633.3. The system has a self-checking feature that provides a high level of assurance that the instruments are functioning at a satisfactory level. Additionally, costs and radiation exposure to personnel are significantly reduce by eliminating calibration checks and allowing instrument calibration to be performed on an as needed basis.

  4. Automated system for accountability process tanks

    SciTech Connect

    Holt, S.H.

    1992-11-01

    An automated tank monitoring system has been installed in a plutonium processing plant at the Savannah River Site (SRS). This system reads tank instrumentation and displays the calculated volume, mass, and density of connected tanks while meeting the measurement control requirements of Department of Energy (DOE) Order 5633.3. The system has a self-checking feature that provides a high level of assurance that the instruments are functioning at a satisfactory level. Additionally, costs and radiation exposure to personnel are significantly reduce by eliminating calibration checks and allowing instrument calibration to be performed on an as needed basis.

  5. Analysis of the role of an interfacility SNM accounting system

    SciTech Connect

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

    1982-02-22

    Lawrence Livermore National Laboratory (LLNL) undertook the task of analyzing the actual and potential value of an interfacility NRC material accounting system in deterring and detecting both material diversion and facility material accounting data falsification. The most important conclusion is that only relatively minor changes are needed to upgrade the current NRC interfacility reporting system. The emphasis of the task was on evaluating the usefulness of an NRC-monitored material accounting information system in providing protection against accounting fraud at the plant management or corporate level. The Nuclear Materials Management and Safeguards System (NMMSS) and the NRC Safeguards Status Report System (SSRS), the principal constituents of the current interfacility NRC material accounting information system, are described. Their relationship is shown in two information flow diagrams. Deterministic accounting checks and balances are discussed, both for the current NRC interfacility material accounting system and for an upgraded system. Detection mechanisms are described that would use currently available data and that could be exercised by the NRC in its safeguards management role. Additional checks and balances are recommended, with corresponding changes in data reporting requirements, to upgrade NRC interfacility material accounting system.

  6. Water Accounting Plus (WA+) - a water accounting procedure for complex river basins based on satellite measurements

    NASA Astrophysics Data System (ADS)

    Karimi, P.; Bastiaanssen, W. G. M.; Molden, D.

    2013-07-01

    Coping with water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links depletion to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper, we introduce Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use and landscape evapotranspiration on the water cycle is described explicitly by defining land use groups with common characteristics. WA+ presents four sheets including (i) a resource base sheet, (ii) an evapotranspiration sheet, (iii) a productivity sheet, and (iv) a withdrawal sheet. Every sheet encompasses a set of indicators that summarise the overall water resources situation. The impact of external (e.g., climate change) and internal influences (e.g., infrastructure building) can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used to acquire a vast amount of required data but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

  7. Performance-Based Accountability: Newarks Charter School Experience.

    ERIC Educational Resources Information Center

    Callahan, Kathe; Sadovnik, Alan; Visconti, Louisa

    This study assessed how New Jersey's state accountability system encouraged or thwarted charter school success, how effectively performance standards were defined and enacted by authorizing agents, and how individual charter schools were developing accountability processes that made them more or less successful than their charter school…

  8. Student Accountability in Team-Based Learning Classes

    ERIC Educational Resources Information Center

    Stein, Rachel E.; Colyer, Corey J.; Manning, Jason

    2016-01-01

    Team-based learning (TBL) is a form of small-group learning that assumes stable teams promote accountability. Teamwork promotes communication among members; application exercises promote active learning. Students must prepare for each class; failure to do so harms their team's performance. Therefore, TBL promotes accountability. As part of the…

  9. Risk-Based Educational Accountability in Dutch Primary Education

    ERIC Educational Resources Information Center

    Timmermans, A. C.; de Wolf, I. F.; Bosker, R. J.; Doolaard, S.

    2015-01-01

    A recent development in educational accountability is a risk-based approach, in which intensity and frequency of school inspections vary across schools to make educational accountability more efficient and effective by enabling inspectorates to focus on organizations at risk. Characteristics relevant in predicting which schools are "at risk…

  10. Test-Based Teacher Evaluations: Accountability vs. Responsibility

    ERIC Educational Resources Information Center

    Bolyard, Chloé

    2015-01-01

    Gert Biesta contends that managerial accountability, which focuses on efficiency and competition, dominates the current political arena in education. Such accountability has influenced states' developments of test-based teacher evaluations in an attempt to quantify teachers' efficacy on student learning. With numerous state policies requiring the…

  11. Wisconsin Elementary and Secondary School Accounting System Handbook.

    ERIC Educational Resources Information Center

    Nelson, C. Richard

    This handbook is the basic accounting document for Wisconsin's public school systems; it presents the means to achieve uniformity in reporting on the efficacy of the Wisconsin Elementary and Secondary School Accounting System (WESSAS). Its purpose is to provide financial information that will promote reporting, auditing, interdistrict comparison,…

  12. 14 CFR 1 - Introduction to System of Accounts and Reports

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Introduction to System of Accounts and Reports Section 1 Section Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR...

  13. College Bibliocentre Acquisition and Accounting System Description Manual.

    ERIC Educational Resources Information Center

    College Bibliocentre, Don Mills (Ontario).

    The Acquisition and Accounting System is a complex designed to perform all functions in the following areas: (1) ordering; (2) receipt, shipment and cancellation; (3) accounts payable, (4) invoicing, (5) order status, (6) inventory, (7) college budgeting and (8) management information reports. Some of the benefits that accrue from the system are:…

  14. AB 1725 Model Accountability System. California Community Colleges. Revised.

    ERIC Educational Resources Information Center

    California Community Colleges, Sacramento. Board of Governors.

    This report proposes a model accountability system for the California community colleges to comply with the directives of Assembly Bill 1725 (AB 1725). The purpose of the accountability system is to provide colleges and districts, the board of governors, and the California legislature with information that will allow for the continued improvement…

  15. 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…

  16. System Accountability Report 2013-14. Revised

    ERIC Educational Resources Information Center

    Board of Governors, State University System of Florida, 2015

    2015-01-01

    Information Resource Management - State University System of Florida (IRM-SUS) is the primary collector and provider of data concerning state universities that is used to make sound education policy decisions. The office provides technical assistance to those using the information, state and federal reporting support, those supplying information,…

  17. A Dynamical Systems Account of Sensorimotor Contingencies

    PubMed Central

    Buhrmann, Thomas; Di Paolo, Ezequiel Alejandro; Barandiaran, Xabier

    2013-01-01

    According to the sensorimotor approach, perception is a form of embodied know-how, constituted by lawful regularities in the sensorimotor flow or in sensorimotor contingencies (SMCs) in an active and situated agent. Despite the attention that this approach has attracted, there have been few attempts to define its core concepts formally. In this paper, we examine the idea of SMCs and argue that its use involves notions that need to be distinguished. We introduce four distinct kinds of SMCs, which we define operationally. These are the notions of sensorimotor environment (open-loop motor-induced sensory variations), sensorimotor habitat (closed-loop sensorimotor trajectories), sensorimotor coordination (reliable sensorimotor patterns playing a functional role), and sensorimotor strategy (normative organization of sensorimotor coordinations). We make use of a minimal dynamical model of visually guided categorization to test the explanatory value of the different kinds of SMCs. Finally, we discuss the impact of our definitions on the conceptual development and empirical as well as model-based testing of the claims of the sensorimotor approach. PMID:23750143

  18. Rhode Island School and District Accountability System Technical Bulletin

    ERIC Educational Resources Information Center

    Rhode Island Department of Elementary and Secondary Education, 2007

    2007-01-01

    On January 8, 2002, the federal Elementary and Secondary Education Act (ESEA) was reauthorized as the No Child Left Behind Act (NCLB). NCLB required states to establish a single accountability system that includes every school and district. Rhode Island proposed an accountability model incorporating NCLB requirements to the US Department of…

  19. Roadmap for Next-Generation State Accountability Systems. Second Edition

    ERIC Educational Resources Information Center

    Council of Chief State School Officers, 2011

    2011-01-01

    This Roadmap, developed by the Council of Chief State School Officers (CCSSO) Next-Generation State Accountability Taskforce, presents a vision for next-generation accountability systems to support college and career readiness for all students. It is written by and for states, building on the leadership toward college and career readiness. This…

  20. 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…

  1. 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 upon both cognitive…

  2. Accounting carbon storage in decaying root systems of harvested forests.

    PubMed

    Wang, G Geoff; Van Lear, David H; Hu, Huifeng; Kapeluck, Peter R

    2012-05-01

    Decaying root systems of harvested trees can be a significant component of belowground carbon storage, especially in intensively managed forests where harvest occurs repeatedly in relatively short rotations. Based on destructive sampling of root systems of harvested loblolly pine trees, we estimated that root systems contained about 32% (17.2 Mg ha(-1)) at the time of harvest, and about 13% (6.1 Mg ha(-1)) of the soil organic carbon 10 years later. Based on the published roundwood output data, we estimated belowground biomass at the time of harvest for loblolly-shortleaf pine forests harvested between 1995 and 2005 in South Carolina. We then calculated C that remained in the decomposing root systems in 2005 using the decay function developed for loblolly pine. Our calculations indicate that the amount of C stored in decaying roots of loblolly-shortleaf pine forests harvested between 1995 and 2005 in South Carolina was 7.1 Tg. Using a simple extrapolation method, we estimated 331.8 Tg C stored in the decomposing roots due to timber harvest from 1995 to 2005 in the conterminous USA. To fully account for the C stored in the decomposing roots of the US forests, future studies need (1) to quantify decay rates of coarse roots for major tree species in different regions, and (2) to develop a methodology that can determine C stock in decomposing roots resulting from natural mortality. PMID:22535427

  3. Accountability and health systems: toward conceptual clarity and policy relevance.

    PubMed

    Brinkerhoff, Derick W

    2004-11-01

    Improved accountability is often called for as an element in improving health system performance. At first glance, the notion of better accountability seems straightforward, but it contains a high degree of complexity. If accountability is to be more than an empty buzzword, conceptual and analytical clarity is required. This article elaborates a definition of accountability in terms of answerability and sanctions, and distinguishes three types of accountability: financial, performance and political/democratic. An analytic framework for mapping accountability is proposed that identifies linkages among health sector actors and assesses capacity to demand and supply information and exercise oversight and sanctions. The article describes three accountability purposes: reducing abuse, assuring compliance with procedures and standards, and improving performance/learning. Using an accountability lens can: (1) help to generate a system-wide perspective on health sector reform, (2) identify connections among individual improvement interventions, and (3) reveal gaps requiring policy attention. These results can enhance system performance, improve service delivery and contribute to sound policymaking. PMID:15459162

  4. 12 CFR 563b.465 - Do account holders retain any voting rights based on their liquidation sub-accounts?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Do account holders retain any voting rights based on their liquidation sub-accounts? 563b.465 Section 563b.465 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY CONVERSIONS FROM MUTUAL TO STOCK FORM Standard Conversions Liquidation Account § 563b.465 Do account...

  5. 12 CFR 192.465 - Do account holders retain any voting rights based on their liquidation sub-accounts?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Do account holders retain any voting rights based on their liquidation sub-accounts? 192.465 Section 192.465 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY CONVERSIONS FROM MUTUAL TO STOCK FORM Standard Conversions Liquidation Account § 192.465 Do account holders...

  6. Patient Accounting Systems: Are They Fit with the Users' Requirements?

    PubMed Central

    Ayatollahi, Haleh; Nazemi, Zahra

    2016-01-01

    Objectives 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. Methods 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. Results 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. Conclusions 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. PMID:26893945

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

    SciTech Connect

    Taylor, S; Terentiev, V G

    1998-12-01

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

  8. Prescriptive concepts for advanced nuclear materials control and accountability systems

    SciTech Connect

    Whitty, W.J.; Strittmatter, R.B.; Ford, W.; Tisinger, R.M.; Meyer, T.H.

    1987-06-01

    Networking- and distributed-processing hardware and software have the potential of greatly enhancing nuclear materials control and accountability (MC and A) systems, from both safeguards and process operations perspectives, while allowing timely integrated safeguards activities and enhanced computer security at reasonable cost. A hierarchical distributed system is proposed consisting of groups of terminal and instruments in plant production and support areas connected to microprocessors that are connected to either larger microprocessors or minicomputers. These micros and/or minis are connected to a main machine, which might be either a mainframe or a super minicomputer. Data acquisition, preliminary input data validation, and transaction processing occur at the lowest level. Transaction buffering, resource sharing, and selected data processing occur at the intermediate level. The host computer maintains overall control of the data base and provides routine safeguards and security reporting and special safeguards analyses. The research described outlines the distribution of MC and A system requirements in the hierarchical system and distributed processing applied to MC and A. Implications of integrated safeguards and computer security concepts for the distributed system design are discussed. 10 refs., 4 figs.

  9. Miami-Dade Junior College Academic Accounting System.

    ERIC Educational Resources Information Center

    Miami-Dade Junior Coll., FL.

    The academic accounting system developed at Miami-Dade Junior College (Florida) is intended to aid in the instructional planning process. The objectives of the system are to: (1) compare various organizational arrangements for instruction; (2) provide a basis for the development of a cost effectiveness analysis system for instruction; (3) provide…

  10. Control Systems in Accounting; Business Education: 7709.21.

    ERIC Educational Resources Information Center

    McGahee, Bobby; Carino, Mariano

    The course prepares the business education student to maintain voucher systems, inventory and budgetary controls, including notes, drafts, and business taxes. The student should have attained the objectives of Partnership Accounting prior to enrollment. Course content includes equipment and supplies, the voucher system, inventory control systems,…

  11. 40 CFR 73.30 - Allowance tracking system accounts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking...

  12. 40 CFR 73.30 - Allowance tracking system accounts.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 17 2012-07-01 2012-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking...

  13. 40 CFR 73.30 - Allowance tracking system accounts.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 17 2014-07-01 2014-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking...

  14. 40 CFR 73.30 - Allowance tracking system accounts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 17 2013-07-01 2013-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking...

  15. 40 CFR 73.30 - Allowance tracking system accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 16 2011-07-01 2011-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking...

  16. Criteria for Determination of Material Control and Accountability System Effectiveness

    SciTech Connect

    John Wright

    2008-03-01

    The Nevada Test Site (NTS) is a test bed for implementation of the Safeguards First Principles Initiative (SFPI), a risk-based approach to Material Control & Accountability (MC&A) requirements. The Comprehensive Assessment of Safeguards Strategies (COMPASS) model is used to determine the effectiveness of MC&A systems under SFPI. Under this model, MC&A is divided into nine primary elements. Each element is divided into sub-elements. Then each sub-element is assigned two values, effectiveness and contribution, that are used to calculate the rating. Effectiveness is a measure of subelement implementation and how well it meets requirements. Contribution is a relative measure of the importance, and functions as a weighting factor. The COMPASS model provides the methodology for calculation of sub-element and element ratings, but not the actual criteria. Each site must develop its own criteria. For the rating to be meaningful, the effectiveness criteria must be objective and based on explicit, measurable criteria. Contribution (weights) must reflect the importance within the MC&A program. This paper details the NTS approach to system effectiveness and contribution values, and will cover the following: the basis for the ratings, an explanation of the contribution “weights,” and the objective, performance based effectiveness criteria. Finally, the evaluation process will be described.

  17. Accountability in the UK Healthcare System: An Overview

    PubMed Central

    Peckham, Stephen

    2014-01-01

    Recent changes in the English National Health Service (NHS) have introduced new complexities into the accountability arrangements for healthcare services. This commentary describes how the new organizational structures have challenged the traditional centralized accountability structures by creating a more dispersed system of governance for local health-care commissioners. It sets the context of discussions about accountability in the UK NHS and then describes the key changes in England following the implementation of the NHS reforms in April 2013. The commentary concludes that while there is increased complexity of accountability within a more decentralized and fragmented healthcare system, the government's goal of achieving increased local autonomy and greater control by general practitioners (GPs) will probably not be realized. In particular, the system will continue to have strongly centralized aspects, with increased regulation and central political responsibility. PMID:25305399

  18. Design and implementation of an electronic investigational drug accountability system.

    PubMed

    Grilley, B J; Trissel, L A; Bluml, B M

    1991-12-01

    A software system designed to maintain protocol-specific investigational drug accountability records is described. The University of Texas M. D. Anderson Cancer Center and Cygnus Systems Development, Inc., worked together to create an electronic investigational drug accountability system (IDRx), which meets the requirements of the National Cancer Institute. This system performs record keeping, stores information on drugs and protocols, and generates standard and customized reports. On-screen assistance makes it easy to use. Security is achieved by granting access only to authorized users, and an audit trail is automatically generated. Systematic implementation at M. D. Anderson, initially in the investigational drug control area and subsequently in the satellite pharmacies, has resulted in increased accuracy and efficiency, and few problems have been encountered. The IDRx software package is useful for keeping records, generating reports, and tracking and evaluating data associated with an investigational drug accountability system. PMID:1814202

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

    PubMed

    Suver, J D; Cooper, J C

    1988-01-01

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

  20. 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…

  1. On School Choice and Test-Based Accountability

    ERIC Educational Resources Information Center

    Betebenner, Damian W.; Howe, Kenneth R.; Foster, Samara S.

    2005-01-01

    Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB), a mutualism between choice and…

  2. Knuckling Under? School Superintendents and Accountability-Based Educational Reform

    ERIC Educational Resources Information Center

    Feuerstein, Abe

    2013-01-01

    The goal of this article is to explore the various ways that superintendents have responded to accountability-based educational reform efforts such as No Child Left Behind, the factors that have influenced their responses, and the implications of these responses for current and future educational leaders. With respect to the first issue, empirical…

  3. The Role of Politics and Governance in Educational Accountability Systems

    ERIC Educational Resources Information Center

    Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.

    2013-01-01

    This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…

  4. Diversity and Progress in School Accountability Systems in Australia

    ERIC Educational Resources Information Center

    Gurr, David

    2007-01-01

    School education in Australia is a complex interplay between federal and state governments, and between government and non-government schools. This article explores the supervision of schools in Australia through school accountability systems. Utilising publicly available documents a systematic analysis of the state and territory systems for…

  5. South Carolina Student Accountability System OSIRIS Instruction Manual.

    ERIC Educational Resources Information Center

    South Carolina State Dept. of Education, Columbia.

    This manual expresses the South Carolina State Department of Education's understanding of the new, computerized school administration system called OSIRIS and the policy regarding its use with the Student Accountability System (SAS). The SAS is a method used to obtain a cumulative headcount of students served in certain programs specified in the…

  6. Developing Cost Accounting and Decision Support Software for Comprehensive Community-Based Support Systems: An Analysis of Needs, Interest, and Readiness in the Field.

    ERIC Educational Resources Information Center

    Harrington, Robert; Jenkins, Peter; Marzke, Carolyn; Cohen, Carol

    Prominent among the new models of social service delivery are organizations providing comprehensive, community-based supports and services (CCBSS) to children and their families. A needs analysis explored CCBSS sites' interest in and readiness to use a software tool designed to help them make more effective internal resource allocation decisions…

  7. 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…

  8. LCA and emergy accounting of aquaculture systems: towards ecological intensification.

    PubMed

    Wilfart, Aurélie; Prudhomme, Jehane; Blancheton, Jean-Paul; Aubin, Joël

    2013-05-30

    An integrated approach is required to optimise fish farming systems by maximising output while minimising their negative environmental impacts. We developed a holistic approach to assess the environmental performances by combining two methods based on energetic and physical flow analysis. Life Cycle Assessment (LCA) is a normalised method that estimates resource use and potential impacts throughout a product's life cycle. Emergy Accounting (EA) refers the amount of energy directly or indirectly required by a product or a service. The combination of these two methods was used to evaluate the environmental impacts of three contrasting fish-farming systems: a farm producing salmon in a recirculating system (RSF), a semi-extensive polyculture pond (PF1) and an extensive polyculture pond (PF2). The RSF system, with a low feed-conversion ratio (FCR = 0.95), had lower environmental impacts per tonne of live fish produced than did the two pond farms, when the effects on climate change, acidification, total cumulative energy demand, land competition and water dependence were considered. However, RSF was clearly disconnected from the surrounding environment and depended highly on external resources (e.g. nutrients, energy). Ponds adequately incorporated renewable natural resources but had higher environmental impacts due to incomplete use of external inputs. This study highlighted key factors necessary for the successful ecological intensification of fish farming, i.e., minimise external inputs, lower the FCR, and increase the use of renewable resources from the surrounding environment. The combination of LCA and EA seems to be a practical approach to address the complexity of optimising biophysical efficiency in aquaculture systems. PMID:23531606

  9. Systems accounting for energy consumption and carbon emission by building

    NASA Astrophysics Data System (ADS)

    Shao, Ling; Chen, G. Q.; Chen, Z. M.; Guo, Shan; Han, M. Y.; Zhang, Bo; Hayat, T.; Alsaedi, A.; Ahmad, B.

    2014-06-01

    The method of systems accounting for overall energy consumption and carbon emission induced by a building is illustrated in terms of a combination of process and input-output analyses with a concrete procedure to cover various material, equipment, energy and manpower inputs. A detailed case study based on raw project data in the Bill of Quantities (BOQ) is performed for the structure engineering of the landmark buildings in E-town, Beijing (Beijing Economic-Technological Development Area). Based on the embodied energy and carbon emission intensity database for the Chinese economy in 2007, the energy consumption and the carbon emission of the structure engineering of the case buildings are quantified as 4.15E+14 J and 4.83E+04 t CO2 Eq., corresponding to intensities of 6.91E+09 J/m2 and 0.81 t CO2 Eq./m2 floor area. Steel and concrete contribute respectively about 50% and 30% of the energy consumption and the carbon emission, as a result of the reinforced-concrete structure of the case buildings. Materials contribute up to about 90% of the total energy consumption and carbon emission, in contrast to manpower, energy and equipment around 8%, 1% and 0.1%, respectively.

  10. Implementation Status of Accrual Accounting System in Health Sector

    PubMed Central

    Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

    2015-01-01

    Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337

  11. Knowledge Sharing Systems: Advantages of Public Anonymity and Private Accountability

    ERIC Educational Resources Information Center

    Davis, Sarah

    2003-01-01

    This paper explores the benefits of the design elements of public anonymity and private accountability in classroom Knowledge Sharing Systems (KSS). The major findings of this study indicate that classroom KSS have the potential to allow for greater equity of input, reduce academic anxiety, increase teachers knowledge of student understanding …

  12. Accountability Report: The University System of Georgia, 1999.

    ERIC Educational Resources Information Center

    University System of Georgia, Atlanta.

    The accountability report of the Georgia University System summarizes expenditures and progress made in achieving earlier goals. Following an overview which identifies major strategies toward the goal of a more educated Georgia, a section summarizes progress on major initiatives broken down into those funded in 1995-1997 legislative sessions,…

  13. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 4 2013-10-01 2013-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES,...

  14. Bell Laboratories Book Acquisition, Accounting and Cataloging System (BELLTIP).

    ERIC Educational Resources Information Center

    Sipfle, William K.

    BELLTIP is an on-line library processing system concerned with book acquisitions, cataloging, and financial accounting for a newwork of 26 technical libraries. At its center is an interactively updated and queried set of files concerned with all items currently in process. Principal products include all purchase orders, claims, and cancellations;…

  15. Improving State Accountability Systems for Postsecondary Vocational Education.

    ERIC Educational Resources Information Center

    Sheets, Robert G.

    This paper makes recommendations for developing the next generation of state accountability systems for postsecondary vocational education (PVE). It focuses on the need to improve the core indicators for PVE; reduce the burden and improve the value of Carl D. Perkins Vocational and Applied Technology Education Amendments of 1998 (Perkins III)…

  16. Intergovernmental Approaches for Strengthening K-12 Accountability Systems

    ERIC Educational Resources Information Center

    Armour-Garb, Allison, Ed.

    2007-01-01

    This volume contains an edited transcript of the Rockefeller Institute's October 29, 2007 symposium (Chicago, IL) entitled "Intergovernmental Approaches to Strengthen K-12 Accountability Systems" as well as a framework paper circulated in preparation for the symposium. The transcript begins with a list of the forty state and federal education…

  17. Hospital accounting and information systems: a critical assessment.

    PubMed

    Macintosh, N B

    1991-01-01

    Public sector organisations seem to be caught up in the global wave of 'neo-Thatcherism'. As such, they are being held 'accountable' today by their respective government finance departments for the costs and benefits of the services they provide to the general public. As the public purse tightens, hospitals (and related health service units) more and more compete with other public sector organisations (old-age pensions and services, post-secondary education, day-care centres, port authorities, unemployment insurance, parks and recreation, elite sport programs, aboriginal peoples aid and development, and so on) for a diminishing piece of what seems a smaller and smaller pie. In this 'fight-for-funding', hospitals seem particularly vulnerable. Sky-rocketing costs, public resentment of doctors' high income and a deliberate restriction and limiting of medical school places, among other things, contribute to general public antagonism. The message for hospitals is that cost-effective accountability will loom large when hospitals come begging at the public trough. Even left-wing politicians today seem to be heeding the words of free-market economists like Freedman of Chicago. 'Privatisation' is the constant threat for those deemed inefficient. As a consequence, hospital administrators around the world, caught up in this trend, seem to be stampeding to 'boot-up' some kind of new accounting information system. For example, at my own university hospital (Queen's University, Kingston, Canada), the hospital administrators are in the process of introducing a version of the Johns Hopkins Hospital (Baltimore, Maryland) case-mix-loading cost-accumulation system. In other parts of the world they are known by other fancy names such as 'patient-costing', 'diagnosis-related-groups' (or DRGs). Trendy accounting systems seem to be the order of the day, a sort of panacea for the current plague of problems hospitals face. As the new systems become operational, however, traditional

  18. SCATS: SRB Cost Accounting and Tracking System handbook

    NASA Technical Reports Server (NTRS)

    Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

    1978-01-01

    The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

  19. Computer program for the automated attendance accounting system

    NASA Technical Reports Server (NTRS)

    Poulson, P.; Rasmusson, C.

    1971-01-01

    The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

  20. Accountability in the Ontario Cancer Services System: A Qualitative Study of System Leaders' Perspectives

    PubMed Central

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

    2014-01-01

    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. PMID:25305388

  1. 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. PMID:25305388

  2. 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.

  3. A materials accounting system for an IBM PC

    SciTech Connect

    Bearse, R.C.; Thomas, R.J.; Henslee, S.P.; Jackson, B.G.; Tracy, D.B.; Pace, D.M.

    1986-01-01

    The authors have adapted the Los Alamos MASS accounting system for use on an IBM PC/AT at the Fuels Manufacturing Facility (FMF) at Argonne National Laboratory West (ANL-WEST). Cost of hardware and proprietary software was less than $10,000 per station. The system consists of three stations between which accounting information is transferred using floppy disks accompanying special nuclear material shipments. The programs were implemented in dBASEIII and were compiled using the proprietary software CLIPPER. Modifications to the inventory can be posted in just a few minutes, and operator/computer interaction is nearly instantaneous. After the records are built by the user, it takes 4-5 seconds to post the results to the database files. A version of this system was specially adapted and is currently in use at the FMF facility at Argonne National Laboratory. Initial satisfaction is adequate and software and hardware problems are minimal.

  4. Consumption-based accounting of CO2 emissions

    PubMed Central

    Davis, Steven J.; Caldeira, Ken

    2010-01-01

    CO2 emissions from the burning of fossil fuels are the primary cause of global warming. Much attention has been focused on the CO2 directly emitted by each country, but relatively little attention has been paid to the amount of emissions associated with the consumption of goods and services in each country. Consumption-based accounting of CO2 emissions differs from traditional, production-based inventories because of imports and exports of goods and services that, either directly or indirectly, involve CO2 emissions. Here, using the latest available data, we present a global consumption-based CO2 emissions inventory and calculations of associated consumption-based energy and carbon intensities. We find that, in 2004, 23% of global CO2 emissions, or 6.2 gigatonnes CO2, were traded internationally, primarily as exports from China and other emerging markets to consumers in developed countries. In some wealthy countries, including Switzerland, Sweden, Austria, the United Kingdom, and France, >30% of consumption-based emissions were imported, with net imports to many Europeans of >4 tons CO2 per person in 2004. Net import of emissions to the United States in the same year was somewhat less: 10.8% of total consumption-based emissions and 2.4 tons CO2 per person. In contrast, 22.5% of the emissions produced in China in 2004 were exported, on net, to consumers elsewhere. Consumption-based accounting of CO2 emissions demonstrates the potential for international carbon leakage. Sharing responsibility for emissions among producers and consumers could facilitate international agreement on global climate policy that is now hindered by concerns over the regional and historical inequity of emissions. PMID:20212122

  5. Accounting for Carbon Dioxide Emissions from Bioenergy Systems

    SciTech Connect

    Marland, Gregg

    2010-12-01

    Researchers have recently argued that there is a 'critical climate accounting error' and that we should say 'goodbye to carbon neutral' for bioenergy. Many other analysts have published opionions on the same topic, and the US Environmental Protection Agency posted a specific call for information. The currently burning questions for carbon accounting is how to deal with bioenergy. The questions arises because, unlike for fossil fuels, burning of biomass fuels represents part of a cycle in which combustion releases back to the atmosphere carbon that was earlier removed from the atmosphere by growing plants. In a sustainable system, plants will again remove the carbon dioxide (CO{sub 2}) from the atmosphere. Conceptually, it is clear that there are no net emissions of the greenhouse gas CO{sub 2} if biomass is harvested and combusted at the same rate that biomass grows and removes CO{sub 2} from the atmosphere. The problem lies in the fact that growth and combustion do not occur at the same time or in the same place, and our accounting system boundaries - spatial and temporal - frequently do not provide full and balanced accounting. When the first comprehensive guidelines for estimating national greenhouse gas emissions and sinks were put together by the Organization for Economic Cooperation and Development, they noted that it has been argued that CO{sub 2} emissions resulting from bioenergy consumption should not be included in a country's official emission inventory because there are no net emissions if the biomass is produced sustainably, and if the biomass is not produced sustainably, the loss of carbon will be captured as part of the accounting for emissions from land-use change. In the same philosophical vein, the Kyoto Protocol provides that emissions or sinks of CO{sub 2} from land-use change and forestry activities be measured as the 'verifiable changes in carbon stocks'. From these has grown the convention that emissions from biomass fuels are generally not

  6. Principles for protecting material accounting systems from data falsification

    SciTech Connect

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

    1980-09-30

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

  7. An Active RFID Accountability System (RAS) for Constrained Wireless Environments

    SciTech Connect

    Barker, Alan M; Hanson, Gregory R; Sexton, Angela Kay; Jones Jr, J P; Freer, Eva B; Sjoreen, Andrea L

    2011-01-01

    A team from Oak Ridge National Laboratory (ORNL) has developed an RFID Accountability System (RAS) that allows items with active RFID tags to be tracked in environments where tags may not be able to transmit their location continuously. The system uses activators that transmit a short range signal. Active RFID tags are in a sleep state until they encounter an activator. Then they transmit a signal that is picked up by the antennas installed throughout the building. This paper presents the theory of operation, application areas, lessons learned, and key features developed over the course of seven years of development and use.

  8. 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…

  9. Role of E-Payment System in Promoting Accountability in Government Ministries as Perceived by Accounting Education Graduates and Accountants in Ministry of Finance of Ebonyi State

    ERIC Educational Resources Information Center

    Azih, Nonye; Nwagwu, Lazarus

    2015-01-01

    This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…

  10. Can a safeguards accountancy system really detect an unauthorized removal

    SciTech Connect

    Ehinger, M.H.; Ellis, J.H.

    1981-11-01

    Theoretical investigations and system studies indicate safeguards material balance data from reprocessing plants can be used to detect unauthorized removals. Plant systems have been modeled and simulated data used to demonstrate the techniques. But how sensitive are the techniques when used with actual plant data. What is the effect of safeguards applications on plant operability. Can safeguards be acceptable to plant operators, and are there any benefits to be derived. The Barnwell Nuclear Fuel Plant (BNFP) has been devoted to answering these and other questions over the past several years. A computerized system of near-real-time accounting and in-process inventory has been implemented and demonstrated during actual plant test runs. Measured inventories and hourly material balance closures have been made to assess safeguards in an operating plant application. The tests have culminated in actual removals of material from the operating plant to investigate the response and measure the sensitivity of the safeguards and data evaluation system.

  11. 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. PMID:8444618

  12. Standards-Based Accountability as a Tool for Making a Difference in Student Learning. A State and an Institutional Perspective on Standards-Based Accountability.

    ERIC Educational Resources Information Center

    Wilkerson, Judy R.

    This paper examines Florida's standards-driven performance assessment, emphasizing teacher preparation, and touching on K-12 accountability. Florida's educational reform and accountability efforts are driven by the Florida System of School Improvement and Accountability document. The system is derived from state goals similar to the national Goals…

  13. Desired emotions across cultures: A value-based account.

    PubMed

    Tamir, Maya; Schwartz, Shalom H; Cieciuch, Jan; Riediger, Michaela; Torres, Claudio; Scollon, Christie; Dzokoto, Vivian; Zhou, Xiaolu; Vishkin, Allon

    2016-07-01

    Values reflect how people want to experience the world; emotions reflect how people actually experience the world. Therefore, we propose that across cultures people desire emotions that are consistent with their values. Whereas prior research focused on the desirability of specific affective states or 1 or 2 target emotions, we offer a broader account of desired emotions. After reporting initial evidence for the potential causal effects of values on desired emotions in a preliminary study (N = 200), we tested the predictions of our proposed model in 8 samples (N = 2,328) from distinct world cultural regions. Across cultural samples, we found that people who endorsed values of self-transcendence (e.g., benevolence) wanted to feel more empathy and compassion, people who endorsed values of self-enhancement (e.g., power) wanted to feel more anger and pride, people who endorsed values of openness to change (e.g., self-direction) wanted to feel more interest and excitement, and people who endorsed values of conservation (e.g., tradition) wanted to feel more calmness and less fear. These patterns were independent of differences in emotional experience. We discuss the implications of our value-based account of desired emotions for understanding emotion regulation, culture, and other individual differences. (PsycINFO Database Record PMID:26524003

  14. Peripheral Vascular Diagnostic Laboratory Record, Office Accounting and Research System

    PubMed Central

    Lofink, Raymond M.; Wolfson, Sidney K.; Lahoda, Edward J.

    1981-01-01

    A computerized Record, Office Accounting, and Research system (“ROAR”) has been developed for use in the Peripheral Vascular Diagnostic Laboratory of Montefiore Hospital, Pittsburgh, Pennsylvania. The interactive, menu-driven system utilizes an in-office microcomputer for maintaining patient records with a dial-up link to a time-sharing system at the University of Pittsburgh for performing research activities. Formats for internal storage, screen editing, and printed reports are easily specified to permit additions of new forms and upward-compatible versions of old forms. An on-line patient directory and an expandable library of floppy diskettes provide a large capacity of storage for permanent patient records. An interestingly simple, cost-effective, but powerful combination of three processors using commercial and custom-written software is presented.

  15. A School-Based Work Experience for Accounting Students.

    ERIC Educational Resources Information Center

    Lannan, Beverly

    2001-01-01

    The accounting lab at the Pinkerton Academy in Derry, New Hampshire, encompasses the learning of theory, concepts, skills, technology, and work-related competencies, and gives students the opportunity to explore the accounting field.(JOW)

  16. 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…

  17. Consultation to Support Inclusive Accountability and Standards-Based Reform: Facilitating Access, Equity, and Empowerment

    ERIC Educational Resources Information Center

    Roach, Andrew T.; Elliott, Stephen N.

    2009-01-01

    Current federal legislation (i.e., No Child Left Behind (NCLB)) requires states to set rigorous academic standards, ensure classroom instruction addresses these standards, and measure and report students' progress via large-scale assessments. NCLB assumes that inclusive accountability systems and standards-based reform will result in improved…

  18. 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…

  19. 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.

  20. Nuclear Material Control and Accountability System Effectiveness Tool (MSET)

    SciTech Connect

    Powell, Danny H; Elwood Jr, Robert H; Roche, Charles T; Campbell, Billy J; Hammond, Glenn A; Meppen, Bruce W; Brown, Richard F

    2011-01-01

    A nuclear material control and accountability (MC&A) system effectiveness tool (MSET) has been developed in the United States for use in evaluating material protection, control, and accountability (MPC&A) systems in nuclear facilities. The project was commissioned by the National Nuclear Security Administration's Office of International Material Protection and Cooperation. MSET was developed by personnel with experience spanning more than six decades in both the U.S. and international nuclear programs and with experience in probabilistic risk assessment (PRA) in the nuclear power industry. MSET offers significant potential benefits for improving nuclear safeguards and security in any nation with a nuclear program. MSET provides a design basis for developing an MC&A system at a nuclear facility that functions to protect against insider theft or diversion of nuclear materials. MSET analyzes the system and identifies several risk importance factors that show where sustainability is essential for optimal performance and where performance degradation has the greatest impact on total system risk. MSET contains five major components: (1) A functional model that shows how to design, build, implement, and operate a robust nuclear MC&A system (2) A fault tree of the operating MC&A system that adapts PRA methodology to analyze system effectiveness and give a relative risk of failure assessment of the system (3) A questionnaire used to document the facility's current MPC&A system (provides data to evaluate the quality of the system and the level of performance of each basic task performed throughout the material balance area [MBA]) (4) A formal process of applying expert judgment to convert the facility questionnaire data into numeric values representing the performance level of each basic event for use in the fault tree risk assessment calculations (5) PRA software that performs the fault tree risk assessment calculations and produces risk importance factor reports on the

  1. KMS fusion system resource accounting and performance measurement system for RSX11M V3. 2

    SciTech Connect

    Downward, J. G.

    1980-01-01

    Version 3.2 of the KMS FUSION accounting system is aimed at providing the user of RSX11M V3.2 with a versatile tool for measuring the performance of the operating system, tuning the system, and providing sufficient usage statistics so that the system manager can implement chargeback accounting if it is required by the installation. Sufficient hooks are provided so that the intrepid user can expand the system substantially beyond what is currently provided.

  2. HLRmon: a role-based grid accounting report web tool

    NASA Astrophysics Data System (ADS)

    Pra, S. D.; Fattibene, E.; Misurelli, G.; Pescarmona, F.; Gaido, L.

    2008-07-01

    Both Grid users and Grid operators need ways to get CPU usage statistics about jobs executed in a given time period at various different levels, depending on their specific Grid's role and rights. While a Grid user is interested in reports about its own jobs and should not get access to other's data, Site or Virtual Organization (VO) or Regional Operation Centre (ROC) manager would also like to see how resources are used through the Grid in a per Site or per VO basis, or both. The whole set of different reports turns out to be quite large, and various existing tools made to create them tend to better satisfy a single user's category, eventually despite of another. HLRmon[1] results from our efforts to generate suitable reports for all existing categories and has been designed to serve them within a unified layout. Thanks to its ability to authenticate clients through certificate and related authorization rights, it can a-priori restrict the selectable items range offered to the web user, so that sensitive information can only be provided to specifically enabled people. Information are gathered by HLRmon from a Home Location Register (HLR) which stores complete accounting data in a per job basis. Depending on the kind of reports that are to be generated, it directly queries the HLR server using an ad-hoc Distributed Grid Accounting System (DGAS[2]) query tool (tipically user's level detail info), or a local RDBMS table with daily aggregate information in a per Day, Site, VO basis, thus saving connection delay time and needless load on the HLR server.

  3. 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…

  4. 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…

  5. 17 CFR 256.01-1 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND... Accounts is not applicable to gas or electric utility companies; or companies primarily engaged (1)...

  6. 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. PMID:25703108

  7. 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…

  8. Carbon account of forest ecosystems as a fuzzy system: a case study for Northern Eurasia

    NASA Astrophysics Data System (ADS)

    Shvidenko, A.; Shchepashchenko, D.; Kraxner, F.; Maksyutov, S. S.

    2015-12-01

    We consider practicality of a verified account of Net Ecosystem Carbon Budget for forest ecosystems (FCA) that supposes reliable assessment of uncertainties, i.e. understanding "uncertainty of uncertainties". The FCA is a fuzzy (underspecified) system, of which membership function is inherently stochastic. Thus, any individually used method of FCA is not able to estimate structural uncertainties and usually reported "within method" uncertainties are inevitably partial. Attempting at estimation of "full uncertainties" of the studied system we follow the requirements of applied systems analysis integrating the major methods of terrestrial ecosystems carbon account, assessing the uncertainties "within method" for intermediate and final indicators of FCA with their following mutual constrains. Landscape-ecosystem approach (LEA) 1) serves for strict systems designing the account, 2) contains all relevant spatially distributed empirical and semi-empirical data and models, and 3) is presented in form of an Integrated Land Information System (ILIS). By-pixel parametrization of forest cover is provided by utilizing multi-sensor remote sensing data (12 RS products used) within GEO-wiki platform and other relevant information based on special optimization algorithms. Major carbon fluxes within the LEA (NPP, HR, disturbances etc.) are estimated based on fusion of empirical data 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 and uncertainties (including LEA, process-based models, eddy covariance, and inverse modelling) are harmonized based on the Bayesian approach. The above methodology have been applied to carbon account of Russian forests for 2000-2010; uncertainties of the FCA for individual years were estimated in limits of 25%. We discussed strengths and weaknesses of the approach, system requirements to different methods of FCA, information

  9. 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…

  10. 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) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping,...

  11. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping,...

  12. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping,...

  13. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping,...

  14. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping,...

  15. Creating Meaningful Accountability through Web-Based Electronic NCATE Exhibits.

    ERIC Educational Resources Information Center

    Salzman, Stephanie; Zimmerly, Chuck

    This paper presents the proactive steps taken by Idaho State University to address accountability in teacher education. The university addressed accountability mandates and new accreditation standards through a Web site (http://www.ed.isu.edu) that includes electronic documents providing evidence of meeting National Council for the Accreditation…

  16. The ALICE Glance Shift Accounting Management System (SAMS)

    NASA Astrophysics Data System (ADS)

    Martins Silva, H.; Abreu Da Silva, I.; Ronchetti, F.; Telesca, A.; Maidantchik, C.

    2015-12-01

    ALICE (A Large Ion Collider Experiment) is an experiment at the CERN LHC (Large Hadron Collider) studying the physics of strongly interacting matter and the quark-gluon plasma. The experiment operation requires a 24 hours a day and 7 days a week shift crew at the experimental site, composed by the ALICE collaboration members. Shift duties are calculated for each institute according to their correlated members. In order to ensure the full coverage of the experiment operation as well as its good quality, the ALICE Shift Accounting Management System (SAMS) is used to manage the shift bookings as well as the needed training. ALICE SAMS is the result of a joint effort between the Federal University of Rio de Janeiro (UFRJ) and the ALICE Collaboration. The Glance technology, developed by the UFRJ and the ATLAS experiment, sits at the basis of the system as an intermediate layer isolating the particularities of the databases. In this paper, we describe the ALICE SAMS development process and functionalities. The database has been modelled according to the collaboration needs and is fully integrated with the ALICE Collaboration repository to access members information and respectively roles and activities. Run, period and training coordinators can manage their subsystem operation and ensure an efficient personnel management. Members of the ALICE collaboration can book shifts and on-call according to pre-defined rights. ALICE SAMS features a user profile containing all the statistics and user contact information as well as the Institutes profile. Both the user and institute profiles are public (within the scope of the collaboration) and show the credit balance in real time. A shift calendar allows the Run Coordinator to plan data taking periods in terms of which subsystems shifts are enabled or disabled and on-call responsible people and slots. An overview display presents the shift crew present in the control room and allows the Run Coordination team to confirm the presence

  17. A shape-based account for holistic face processing.

    PubMed

    Zhao, Mintao; Bülthoff, Heinrich H; Bülthoff, Isabelle

    2016-04-01

    Faces are processed holistically, so selective attention to 1 face part without any influence of the others often fails. In this study, 3 experiments investigated what type of facial information (shape or surface) underlies holistic face processing and whether generalization of holistic processing to nonexperienced faces requires extensive discrimination experience. Results show that facial shape information alone is sufficient to elicit the composite face effect (CFE), 1 of the most convincing demonstrations of holistic processing, whereas facial surface information is unnecessary (Experiment 1). The CFE is eliminated when faces differ only in surface but not shape information, suggesting that variation of facial shape information is necessary to observe holistic face processing (Experiment 2). Removing 3-dimensional (3D) facial shape information also eliminates the CFE, indicating the necessity of 3D shape information for holistic face processing (Experiment 3). Moreover, participants show similar holistic processing for faces with and without extensive discrimination experience (i.e., own- and other-race faces), suggesting that generalization of holistic processing to nonexperienced faces requires facial shape information, but does not necessarily require further individuation experience. These results provide compelling evidence that facial shape information underlies holistic face processing. This shape-based account not only offers a consistent explanation for previous studies of holistic face processing, but also suggests a new ground-in addition to expertise-for the generalization of holistic processing to different types of faces and to nonface objects. (PsycINFO Database Record PMID:26371495

  18. Acid/base account and minesoils: A review

    SciTech Connect

    Hossner, L.R.; Brandt, J.E.

    1997-12-31

    Generation of acidity from the oxidation of iron sulfides (FeS{sub 2}) is a common feature of geological materials exposed to the atmosphere by mining activities. Acid/base accounting (ABA) has been the primary method to evaluate the acid- or alkaline-potential of geological materials and to predict if weathering of these materials will have an adverse effect on terrestrial and aquatic environments. The ABA procedure has also been used to evaluate minesoils at different stages of weathering and, in some cases, to estimate lime requirements. Conflicting assessments of the methodology have been reported in the literature. The ABA is the fastest and easiest way to evaluate the acid-forming characteristics of overburden materials; however, accurate evaluations sometimes require that ABA data be examined in conjunction with additional sample information and results from other analytical procedures. The end use of ABA data, whether it be for minesoil evaluation or water quality prediction, will dictate the method`s interpretive criteria. Reaction kinetics and stoichiometry may vary and are not clearly defined for all situations. There is an increasing awareness of the potential for interfering compounds, particularly siderite (FeCO{sub 3}), to be present in geological materials associated with coal mines. Hardrock mines, with possible mixed sulfide mineralogy, offer a challenge to the ABA, since acid generation may be caused by minerals other than pyrite. A combination of methods, static and kinetic, is appropriate to properly evaluate the presence of acid-forming materials.

  19. 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.

  20. 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....

  1. Quality improvement and accountability in the Danish health care system.

    PubMed

    Mainz, Jan; Kristensen, Solvejg; Bartels, Paul

    2015-12-01

    Denmark has unique opportunities for quality measurement and benchmarking since Denmark has well-developed health registries and unique patient identifier that allow all registries to include patient-level data and combine data into sophisticated quality performance monitoring. Over decades, Denmark has developed and implemented national quality and patient safety initiatives in the healthcare system in terms of national clinical guidelines, performance and outcome measurement integrated in clinical databases for important diseases and clinical conditions, measurement of patient experiences, reporting of adverse events, national handling of patient complaints, national accreditation and public disclosure of all data on the quality of care. Over the years, Denmark has worked up a progressive and transparent just culture in quality management; the different actors at the different levels of the healthcare system are mutually attentive and responsive in a coordinated effort for quality of the healthcare services. At national, regional, local and hospital level, it is mandatory to participate in the quality initiatives and to use data and results for quality management, quality improvement, transparency in health care and accountability. To further develop the Danish governance model, it is important to expand the model to the primary care sector. Furthermore, a national quality health programme 2015-18 recently launched by the government supports a new development in health care focusing upon delivering high-quality health care-high quality is defined by results of value to the patients. PMID:26443814

  2. Accounting Faculty Utilization of Web-Based Resources to Enhance In-Class Instruction

    ERIC Educational Resources Information Center

    Black, Thomas G.; Turetsky, Howard F.

    2010-01-01

    Our study examines the extent to which accounting faculty use web-based resources to augment classroom instruction. Moreover, we explore the effects of the institutional factors of accounting accreditation and the existence of an accounting Ph.D. program on internet use by accounting academics toward enhancing pedagogy, while controlling for the…

  3. 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...

  4. Integrating Mission-Based Values into Accounting Curriculum: Catholic Social Teaching and Introductory Accounting

    ERIC Educational Resources Information Center

    Hise, Joan Vane; Koeplin, John P.

    2010-01-01

    This paper presents several reasons why mission-based values, in this case Catholic Social Teaching (CST), should be incorporated into a university business curriculum. The CST tenets include the sanctity of human life; call to family, community, and participation; rights and responsibilities; option for the poor and vulnerable; the dignity of…

  5. Financial Accounting for Local and State School Systems, 1990.

    ERIC Educational Resources Information Center

    Fowler, William J., Jr.

    The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…

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

    ERIC Educational Resources Information Center

    Kostogriz, Alex; Doecke, Brenton

    2011-01-01

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

  7. Holding Schools Accountable: Performance-Based Reform in Education.

    ERIC Educational Resources Information Center

    Ladd, Helen F., Ed.

    Many people believe that future reforms of education should focus on the primary mission of elementary and secondary schools and that these schools must be held more accountable for the academic performance of their students. This book brings together researchers from various disciplines--most notably economics, educational policy and management,…

  8. 48 CFR 252.242-7004 - Material Management and Accounting System.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a) Definitions. As used in this clause— (1) Material management and accounting system (MMAS) means the...

  9. 48 CFR 252.242-7004 - Material Management and Accounting System.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: MATERIAL MANAGEMENT AND ACCOUNTING SYSTEM (MAY 2011) (a) Definitions. As used in this clause— (1) Material management and accounting system (MMAS) means the...

  10. 48 CFR 252.242-7004 - Material management and accounting system.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CLAUSES Text of Provisions And Clauses 252.242-7004 Material management and accounting system. As prescribed in 242.7204, use the following caluse: Material Management and Accounting System (JUL 2009) (a) Definitions. As used in this clause— (1) Material management and accounting system (MMAS) means the...

  11. 48 CFR 252.242-7004 - Material Management and Accounting System.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a) Definitions. As used in this clause— (1) Material management and accounting system (MMAS) means the...

  12. 48 CFR 252.242-7004 - Material Management and Accounting System.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... CLAUSES Text of Provisions And Clauses 252.242-7004 Material Management and Accounting System. As prescribed in 242.7204, use the following clause: Material Management and Accounting System (MAY 2011) (a) Definitions. As used in this clause— (1) Material management and accounting system (MMAS) means the...

  13. 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…

  14. 75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-19

    ... ADMINISTRATION Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs AGENCY... Administration (SBA) is soliciting information and views from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard...

  15. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101) of... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-3 General structure of... company property. (b) The income and expense accounts include, under separate divisions, accounts...

  16. 17 CFR 256.01-3 - General structure of accounting system.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101) of... COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-3 General structure of... company property. (b) The income and expense accounts include, under separate divisions, accounts...

  17. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

    PubMed Central

    Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.

    2016-01-01

    Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072

  18. Common Accounting System for Monitoring the ATLAS Distributed Computing Resources

    NASA Astrophysics Data System (ADS)

    Karavakis, E.; Andreeva, J.; Campana, S.; Gayazov, S.; Jezequel, S.; Saiz, P.; Sargsyan, L.; Schovancova, J.; Ueda, I.; Atlas Collaboration

    2014-06-01

    This paper covers in detail a variety of accounting tools used to monitor the utilisation of the available computational and storage resources within the ATLAS Distributed Computing during the first three years of Large Hadron Collider data taking. The Experiment Dashboard provides a set of common accounting tools that combine monitoring information originating from many different information sources; either generic or ATLAS specific. This set of tools provides quality and scalable solutions that are flexible enough to support the constantly evolving requirements of the ATLAS user community.

  19. 49 CFR 1242.19 - Electric power systems (account XX-19-21).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 9 2012-10-01 2012-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68)....

  20. 49 CFR 1242.19 - Electric power systems (account XX-19-21).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68)....

  1. 49 CFR 1242.19 - Electric power systems (account XX-19-21).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 9 2014-10-01 2014-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68)....

  2. 49 CFR 1242.19 - Electric power systems (account XX-19-21).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 9 2013-10-01 2013-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68)....

  3. 49 CFR 1242.19 - Electric power systems (account XX-19-21).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 9 2011-10-01 2011-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68)....

  4. 14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and...

  5. 14 CFR 1-1 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section Sec. 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts...

  6. 14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and...

  7. 14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and...

  8. 14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Applicability of system of accounts and reports. Sec. 1-1 Section 1-1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and...

  9. 49 CFR 1242.18 - Communication systems (account XX-19-20).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems (account XX-19-20). 1242.18... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of the... (accounts XX-19-02 to XX-19-04, inclusive) Equipment—Administration—Locomotives and Other...

  10. 14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Waivers from this system of accounts and reports. Sec. 1-2 Section 1-2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 1-2 Waivers from this system of accounts and...

  11. An enactive and dynamical systems theory account of dyadic relationships.

    PubMed

    Kyselo, Miriam; Tschacher, Wolfgang

    2014-01-01

    Many social relationships are a locus of struggle and suffering, either at the individual or interactional level. In this paper we explore why this is the case and suggest a modeling approach for dyadic interactions and the well-being of the participants. To this end we bring together an enactive approach to self with dynamical systems theory. Our basic assumption is that the quality of any social interaction or relationship fundamentally depends on the nature and constitution of the individuals engaged in these interactions. From an enactive perspective the self is conceived as an embodied and socially enacted autonomous system striving to maintain an identity. This striving involves a basic two-fold goal: the ability to exist as an individual in one's own right, while also being open to and affected by others. In terms of dynamical systems theory one can thus consider the individual self as a self-other organized system represented by a phase space spanned by the dimensions of distinction and participation, where attractors can be defined. Based on two everyday examples of dyadic relationship we propose a simple model of relationship dynamics, in which struggle or well-being in the dyad is analyzed in terms of movements of dyadic states that are in tension or in harmony with individually developed attractors. Our model predicts that relationships can be sustained when the dyad develops a new joint attractor toward which dyadic states tend to move, and well-being when this attractor is in balance with the individuals' attractors. We outline how this can inspire research on psychotherapy. The psychotherapy process itself provides a setting that supports clients to become aware how they fare with regards to the two-fold norm of distinction and participation and develop, through active engagement between client (or couple) and therapist, strategies to co-negotiate their self-organization. PMID:24910623

  12. An enactive and dynamical systems theory account of dyadic relationships

    PubMed Central

    Kyselo, Miriam; Tschacher, Wolfgang

    2014-01-01

    Many social relationships are a locus of struggle and suffering, either at the individual or interactional level. In this paper we explore why this is the case and suggest a modeling approach for dyadic interactions and the well-being of the participants. To this end we bring together an enactive approach to self with dynamical systems theory. Our basic assumption is that the quality of any social interaction or relationship fundamentally depends on the nature and constitution of the individuals engaged in these interactions. From an enactive perspective the self is conceived as an embodied and socially enacted autonomous system striving to maintain an identity. This striving involves a basic two-fold goal: the ability to exist as an individual in one’s own right, while also being open to and affected by others. In terms of dynamical systems theory one can thus consider the individual self as a self-other organized system represented by a phase space spanned by the dimensions of distinction and participation, where attractors can be defined. Based on two everyday examples of dyadic relationship we propose a simple model of relationship dynamics, in which struggle or well-being in the dyad is analyzed in terms of movements of dyadic states that are in tension or in harmony with individually developed attractors. Our model predicts that relationships can be sustained when the dyad develops a new joint attractor toward which dyadic states tend to move, and well-being when this attractor is in balance with the individuals’ attractors. We outline how this can inspire research on psychotherapy. The psychotherapy process itself provides a setting that supports clients to become aware how they fare with regards to the two-fold norm of distinction and participation and develop, through active engagement between client (or couple) and therapist, strategies to co-negotiate their self-organization. PMID:24910623

  13. False Fronts? Behind Higher Education's Voluntary Accountability Systems

    ERIC Educational Resources Information Center

    Kelly, Andrew P.; Aldeman, Chad

    2010-01-01

    The major higher education trade associations have addressed the calls for transparency and accountability by creating two public online databases into which colleges are able to voluntarily submit information on costs and outcomes. The National Association of Independent Colleges and Universities (NAICU) launched its University and College…

  14. Australian Rural Accountants' Views on How Locally Provided CPD Compares with City-Based Provision

    ERIC Educational Resources Information Center

    Halabi, Abdel K.

    2015-01-01

    This paper analyses Australian rural accountants' attitudes and levels of satisfaction with continuing professional development (CPD), based on whether the CPD was delivered by a professional accounting body in a rural or metropolitan area. The paper responds to prior research that finds rural accountants are dissatisfied with professional…

  15. Updating the Duplex Design for Test-Based Accountability in the Twenty-First Century

    ERIC Educational Resources Information Center

    Bejar, Isaac I.; Graf, E. Aurora

    2010-01-01

    The duplex design by Bock and Mislevy for school-based testing is revisited and evaluated as a potential platform in test-based accountability assessments today. We conclude that the model could be useful in meeting the many competing demands of today's test-based accountability assessments, although many research questions will need to be…

  16. Basin-wide water accounting based on remote sensing data: an application for the Indus Basin

    NASA Astrophysics Data System (ADS)

    Karimi, P.; Bastiaanssen, W. G. M.; Molden, D.; Cheema, M. J. M.

    2013-07-01

    The paper demonstrates the application of a new water accounting plus (WA+) framework to produce information on depletion of water resources, storage change, and land and water productivity in the Indus basin. It shows how satellite-derived estimates of land use, rainfall, evaporation (E), transpiration (T), interception (I) and biomass production can be used in addition to measured basin outflow, for water accounting with WA+. It is demonstrated how the accounting results can be interpreted to identify existing issues and examine solutions for the future. The results for one selected year (2007) showed that total annual water depletion in the basin (501 km3) plus outflows (21 km3) exceeded total precipitation (482 km3). The water storage systems that were effected are groundwater storage (30 km3), surface water storage (9 km3), and glaciers and snow storage (2 km3). Evapotranspiration of rainfall or "landscape ET" was 344 km3 (69 % of total depletion). "Incremental ET" due to utilized flow was 157 km3 (31% of total depletion). Agriculture depleted 297 km3, or 59% of the total depletion, of which 85% (254 km3) was through irrigated agriculture and the remaining 15% (44 km3) through rainfed systems. Due to excessive soil evaporation in agricultural areas, half of all water depletion in the basin was non-beneficial. Based on the results of this accounting exercise loss of storage, low beneficial depletion, and low land and water productivity were identified as the main water resources management issues. Future scenarios to address these issues were chosen and their impacts on the Indus Basin water accounts were tested using the new WA+ framework.

  17. 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

  18. Accounting for cross-sectoral linkages of climate change impacts based on multi-model projections

    NASA Astrophysics Data System (ADS)

    Frieler, Katja

    2013-04-01

    Understanding how natural and human systems will be affected by climate change is not possible without accounting for cascading effects across different sectors. However, cross-sectoral inter-linkages remain strongly underrepresented in model-based assessments of climate change impacts. Based on the currently unique cross-sectoral multi-model data set generated for ISI-MIP (the first Inter-Sectoral Impact Model Intercomparison Project), we investigate climate-induced adaptation pressures on the global food production system, taking into account cross-sectoral co-limitations and response options, and quantifying uncertainties due to different model categories involved (climate-, crop-, hydrology-, ecosystem-models). Results from 7 global crop models are synthesised to analyse changes in global wheat, maize, rice, and soy production as a function of global mean warming, on current agricultural land. To integrate constraints on the availability of water we propose a simple approach to estimate the maximum possible increase in global production based on limitations of renewable irrigation water as projected by 11 global hydrological models. The effect is compared to the production increase due to land-use changes as suggested by the demand fulfilling agro-economic model MAgPIE. While providing production increases the extension of farmland exerts a strong pressure on natural vegetation systems. This pressure is again compared to the pressure on natural vegetation that is induced by climate change itself. The analysis will provide a cross sectoral synthesis of the ISI-MIP results.

  19. 40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false NOX Allowance Tracking System... NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.52 NOX Allowance Tracking System... Tracking System account, all submissions to the Administrator pertaining to the account, including, but...

  20. 40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false NOX Allowance Tracking System... NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.52 NOX Allowance Tracking System... Tracking System account, all submissions to the Administrator pertaining to the account, including, but...

  1. 40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false NOX Allowance Tracking System... NOX AND SO2 TRADING PROGRAMS NOX Allowance Tracking System § 97.52 NOX Allowance Tracking System... Tracking System account, all submissions to the Administrator pertaining to the account, including, but...

  2. Accounting for image uncertainty in SAR-based flood mapping

    NASA Astrophysics Data System (ADS)

    Giustarini, L.; Vernieuwe, H.; Verwaeren, J.; Chini, M.; Hostache, R.; Matgen, P.; Verhoest, N. E. C.; De Baets, B.

    2015-02-01

    Operational flood mitigation and flood modeling activities benefit from a rapid and automated flood mapping procedure. A valuable information source for such a flood mapping procedure can be remote sensing synthetic aperture radar (SAR) data. In order to be reliable, an objective characterization of the uncertainty associated with the flood maps is required. This work focuses on speckle uncertainty associated with the SAR data and introduces the use of a non-parametric bootstrap method to take into account this uncertainty on the resulting flood maps. From several synthetic images, constructed through bootstrapping the original image, flood maps are delineated. The accuracy of these flood maps is also evaluated w.r.t. an independent validation data set, obtaining, in the two test cases analyzed in this paper, F-values (i.e. values of the Jaccard coefficient) comprised between 0.50 and 0.65. This method is further compared to an image segmentation method for speckle analysis, with which similar results are obtained. The uncertainty analysis of the ensemble of bootstrapped synthetic images was found to be representative of image speckle, with the advantage that no segmentation and speckle estimations are required. Furthermore, this work assesses to what extent the bootstrap ensemble size can be reduced while remaining representative of the original ensemble, as operational applications would clearly benefit from such reduced ensemble sizes.

  3. Accountability to Public Stakeholders in Watershed-Based Restoration

    EPA Science Inventory

    There is an increasing push at the federal, state, and local levels for watershed-based conservation projects. These projects work to address water quality issues in degraded waterways through the implementation of a suite of best management practices on land throughout a watersh...

  4. Performance-Based Measurement: Action for Organizations and HPT Accountability

    ERIC Educational Resources Information Center

    Larbi-Apau, Josephine A.; Moseley, James L.

    2010-01-01

    Basic measurements and applications of six selected general but critical operational performance-based indicators--effectiveness, efficiency, productivity, profitability, return on investment, and benefit-cost ratio--are presented. With each measurement, goals and potential impact are explored. Errors, risks, limitations to measurements, and a…

  5. Students' Concern about Indebtedness: A Rank Based Social Norms Account

    ERIC Educational Resources Information Center

    Aldrovandi, Silvio; Wood, Alex M.; Maltby, John; Brown, Gordon D. A.

    2015-01-01

    This paper describes a new model of students' concern about indebtedness within a rank-based social norms framework. Study 1 found that students hold highly variable beliefs about how much other students will owe at the end of their degree. Students' concern about their own anticipated debt--and their intention of taking on a part-time job during…

  6. Impacts of Performance-Based Accountability on Institutional Performance in the U.S.

    ERIC Educational Resources Information Center

    Shin, Jung Cheol

    2010-01-01

    In the 1990s, most US states adopted new forms of performance-based accountability, e.g., performance-based budgeting, funding, or reporting. This study analyzed changes in institutional performance following the adoption of these new accountability standards. We measured institutional performance by representative education and research…

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Departures from the prescribed RUS Uniform System of Accounts. 1767.13 Section 1767.13 Agriculture Regulations of the Department of Agriculture (Continued... BORROWERS Uniform System of Accounts § 1767.13 Departures from the prescribed RUS Uniform System of...

  8. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Departures from the prescribed RUS Uniform System of Accounts. 1767.13 Section 1767.13 Agriculture Regulations of the Department of Agriculture (Continued... BORROWERS Uniform System of Accounts § 1767.13 Departures from the prescribed RUS Uniform System of...

  9. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Departures from the prescribed RUS Uniform System of Accounts. 1767.13 Section 1767.13 Agriculture Regulations of the Department of Agriculture (Continued... BORROWERS Uniform System of Accounts § 1767.13 Departures from the prescribed RUS Uniform System of...

  10. 48 CFR 53.301-1408 - Preaward Survey of Prospective Contractor-Accounting System.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Preaward Survey of Prospective Contractor-Accounting System. 53.301-1408 Section 53.301-1408 Federal Acquisition Regulations...-1408 Preaward Survey of Prospective Contractor—Accounting System. EC01MY91.093 EC01MY91.094...

  11. Automation and Accountability in Decision Support System Interface Design

    ERIC Educational Resources Information Center

    Cummings, Mary L.

    2006-01-01

    When the human element is introduced into decision support system design, entirely new layers of social and ethical issues emerge but are not always recognized as such. This paper discusses those ethical and social impact issues specific to decision support systems and highlights areas that interface designers should consider during design with an…

  12. Reforming the Structure of Florida's Accountability System. Policy Brief.

    ERIC Educational Resources Information Center

    Dorn, Sherman

    2004-01-01

    The legal definition of Florida's public education system includes its local public schools, charter schools, voucher schools, and schools contracted to provide special education services. The constitutional mandate for a "uniform, efficient, safe, secure, and high-quality system of free public schools" suggests that the expectations of a high…

  13. 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.

  14. 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.

  15. 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. PMID:26262246

  16. Continuous emission monitoring and accounting automated systems at an HPP

    NASA Astrophysics Data System (ADS)

    Roslyakov, P. V.; Ionkin, I. L.; Kondrateva, O. E.; Borovkova, A. M.; Seregin, V. A.; Morozov, I. V.

    2015-03-01

    Environmental and industrial emission monitoring at HPP's is a very urgent task today. Industrial monitoring assumes monitoring of emissions of harmful pollutants and optimization of fuel combustion technological processes at HPP's. Environmental monitoring is a system to assess ambient air quality with respect to a number of separate sources of harmful substances in pollution of atmospheric air of the area. Works on creating an industrial monitoring system are carried out at the National Research University Moscow Power Engineering Institute (MPEI) on the basis of the MPEI combined heat and power plant, and environmental monitoring stations are installed in Lefortovo raion, where the CHPP is located.

  17. Annual Forest Monitoring as part of Indonesia's National Carbon Accounting System

    NASA Astrophysics Data System (ADS)

    Kustiyo, K.; Roswintiarti, O.; Tjahjaningsih, A.; Dewanti, R.; Furby, S.; Wallace, J.

    2015-04-01

    Land use and forest change, in particular deforestation, have contributed the largest proportion of Indonesia's estimated greenhouse gas emissions. Indonesia's remaining forests store globally significant carbon stocks, as well as biodiversity values. In 2010, the Government of Indonesia entered into a REDD+ partnership. A spatially detailed monitoring and reporting system for forest change which is national and operating in Indonesia is required for participation in such programs, as well as for national policy reasons including Monitoring, Reporting, and Verification (MRV), carbon accounting, and land-use and policy information. Indonesia's National Carbon Accounting System (INCAS) has been designed to meet national and international policy requirements. The INCAS remote sensing program is producing spatially-detailed annual wall-to-wall monitoring of forest cover changes from time-series Landsat imagery for the whole of Indonesia from 2000 to the present day. Work on the program commenced in 2009, under the Indonesia-Australia Forest Carbon Partnership. A principal objective was to build an operational system in Indonesia through transfer of knowledge and experience, from Australia's National Carbon Accounting System, and adaptation of this experience to Indonesia's requirements and conditions. A semi-automated system of image pre-processing (ortho-rectification, calibration, cloud masking and mosaicing) and forest extent and change mapping (supervised classification of a 'base' year, semi-automated single-year classifications and classification within a multi-temporal probabilistic framework) was developed for Landsat 5 TM and Landsat 7 ETM+. Particular attention is paid to the accuracy of each step in the processing. With the advent of Landsat 8 data and parallel development of processing capability, capacity and international collaborations within the LAPAN Data Centre this processing is being increasingly automated. Research is continuing into improved

  18. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  19. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  20. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  1. A Management Reporting Manual for Colleges: A System of Reporting and Accounting.

    ERIC Educational Resources Information Center

    Hughes, K. Scott; And Others

    This manual, a revision of the 1976 publication entitled "Management Reports," is intended to assist college business officers in establishing sound accounting systems and in preparing readable and meaningful financial management reports. A detailed description of the accounting system and a new expenditure classification structure have been…

  2. Sex Equity, Single Parent, Displaced Homemaker, Single Pregnant Women Programs: Guidebook for Equity Accountability System.

    ERIC Educational Resources Information Center

    Fadale, LaVerna M.; Zhao, Peisheng

    As required by the Carl D. Perkins Vocational and Applied Technology Education Act of 1990 (VATEA), a project was undertaken to develop an accountability system for New York State equity programs funded under sections 221 and 222 of the VATEA. This document profiles the resulting accountability system and serves as a guide for program staff…

  3. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  4. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Use of social security account number in records systems. 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems....

  5. The Development of COBOL and RPG Instructional Modules to Audit Computerized Accounting Systems.

    ERIC Educational Resources Information Center

    Skudrna, Vincent J.

    1982-01-01

    Details steps involved (as found in the literature) in the systems approach to design and develop instruction in order to provide a rationale for the development of instructional modules in COBOL and RPG to teach accounting students how to audit computerized accounting systems. Outlines of two modules are appended. (EAO)

  6. 14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Waivers from this system of accounts and reports. Sec. 1-2 Section 1-2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE...

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

    ERIC Educational Resources Information Center

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

    2012-01-01

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

  8. 14 CFR Section 1 - Introduction to System of Accounts and Reports

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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 (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE...

  9. Manual of Accounting for Pennsylvania School Systems Food Service Fund (Cafeteria Fund).

    ERIC Educational Resources Information Center

    Pennsylvania State Dept. of Education, Harrisburg.

    The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of…

  10. Classroom Response Systems Facilitate Student Accountability, Readiness, and Learning

    ERIC Educational Resources Information Center

    Jones, Sara J.; Crandall, Jason; Vogler, Jane S.; Robinson, Daniel H.

    2013-01-01

    In three experiments using crossover designs, we investigated the effects of Classroom Response Systems (CRS) when presenting multiple-choice questions in real classrooms. In Experiment 1, students either used CRS for bonus points or simply saw the questions. There were no differences on a unit exam. In Experiment 2, students were told prior to a…

  11. Accounting: Studying Local Office Systems Enriches Classroom Material

    ERIC Educational Resources Information Center

    Hickey, Judith A.

    1977-01-01

    Suggests that the business teacher develop interaction with local businesses to supplement and reinforce classroom activities, particularly the study of local office systems. Teaching suggestions are included along with advantages of cooperating with local businesses, e.g., keeping teachers abreast of innovations and changes in the business world…

  12. Accountability and Productivity: Report for the Illinois Community College System.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    Within the Illinois Community College System (ICCS), each of the 50 member colleges reports to the Illinois Community College Board (ICCB) on their productivity improvements. This report summarizes the productivity reports of the ICCS colleges, examines the results of a series of analyses of productivity conducted by the ICCB from a statewide…

  13. System Accountability Report 2013-14. Appendix: Data Tables

    ERIC Educational Resources Information Center

    Board of Governors, State University System of Florida, 2013

    2013-01-01

    Information Resource Management-State University System of Florida (IRM-SUS) is the primary collector and provider of data concerning state universities that is used to make sound education policy decisions. The office provides technical assistance to those using the information, state and federal reporting support, those supplying information,…

  14. 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

  15. Community-Based School Finance and Accountability: A New Era for Local Control in Education Policy?

    ERIC Educational Resources Information Center

    Vasquez Heilig, Julian; Ward, Derrick R.; Weisman, Eric; Cole, Heather

    2014-01-01

    Top-down accountability policies have arguably had very limited impact over the past 20 years. Education stakeholders are now contemplating new forms of bottom-up accountability. In 2013, policymakers in California enacted a community-based approach that creates the Local Control Funding Formula (LCFF) process for school finance to increase…

  16. ASPEN--A Web-Based Application for Managing Student Server Accounts

    ERIC Educational Resources Information Center

    Sandvig, J. Christopher

    2004-01-01

    The growth of the Internet has greatly increased the demand for server-side programming courses at colleges and universities. Students enrolled in such courses must be provided with server-based accounts that support the technologies that they are learning. The process of creating, managing and removing large numbers of student server accounts is…

  17. Performance-Based Accountability Program: 1993-94 School Year Report.

    ERIC Educational Resources Information Center

    North Carolina State Board of Education, Raleigh.

    The Performance-Based Accountability Program was enacted by the North Carolina General Assembly in 1989 as part of the School Improvement and Accountability Act. This report addresses five components of the program and includes appendixes that provide detailed data for several of the components. The Flexible Funding Provision is made for the…

  18. 24 CFR 990.280 - Project-based budgeting and accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... in this subpart (including project-based management, budgeting, and accounting). Asset management... accounting. 990.280 Section 990.280 Housing and Urban Development REGULATIONS RELATING TO HOUSING AND URBAN... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.280...

  19. 24 CFR 990.280 - Project-based budgeting and accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... in this subpart (including project-based management, budgeting, and accounting). Asset management... accounting. 990.280 Section 990.280 Housing and Urban Development Regulations Relating to Housing and Urban... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.280...

  20. 24 CFR 990.280 - Project-based budgeting and accounting.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... in this subpart (including project-based management, budgeting, and accounting). Asset management... accounting. 990.280 Section 990.280 Housing and Urban Development REGULATIONS RELATING TO HOUSING AND URBAN... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.280...

  1. 24 CFR 990.280 - Project-based budgeting and accounting.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... in this subpart (including project-based management, budgeting, and accounting). Asset management... accounting. 990.280 Section 990.280 Housing and Urban Development REGULATIONS RELATING TO HOUSING AND URBAN... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.280...

  2. 24 CFR 990.280 - Project-based budgeting and accounting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... in this subpart (including project-based management, budgeting, and accounting). Asset management... accounting. 990.280 Section 990.280 Housing and Urban Development REGULATIONS RELATING TO HOUSING AND URBAN... URBAN DEVELOPMENT THE PUBLIC HOUSING OPERATING FUND PROGRAM Asset Management § 990.280...

  3. The Effect of Web-Based Collaborative Learning Methods to the Accounting Courses in Technical Education

    ERIC Educational Resources Information Center

    Cheng, K. W. Kevin

    2009-01-01

    This study mainly explored the effect of applying web-based collaborative learning instruction to the accounting curriculum on student's problem-solving attitudes in Technical Education. The research findings and proposed suggestions would serve as a reference for the development of accounting-related curricula and teaching strategies. To achieve…

  4. The Tension between Teacher Accountability and Flexibility: The Paradox of Standards-Based Reform

    ERIC Educational Resources Information Center

    Nadelson, Louis S.; Fuller, Michael; Briggs, Pamela; Hammons, David; Bubak, Katie; Sass, Margaret

    2012-01-01

    The anticipated constraints imposed by the accountability process associated with standards-based reform on teachers' practice suggest a tension between teachers' desire for flexibility and the accountability mandates associated with reform initiatives. In particular, we posited that the teachers would negatively perceive the influence of…

  5. Recommendations for an Executive Information System (EIS) for the NASA Accounting and Financial Information System (NAFIS)

    NASA Technical Reports Server (NTRS)

    Goss, Ernest Preston

    1991-01-01

    The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.

  6. Does Participation in a Computer-Based Learning Program in Introductory Financial Accounting Course Lead to Choosing Accounting as a Major?

    ERIC Educational Resources Information Center

    Owhoso, Vincent; Malgwi, Charles A.; Akpomi, Margaret

    2014-01-01

    The authors examine whether students who completed a computer-based intervention program, designed to help them develop abilities and skills in introductory accounting, later declared accounting as a major. A sample of 1,341 students participated in the study, of which 74 completed the intervention program (computer-based assisted learning [CBAL])…

  7. Accountable communities: how norms and values affect health system change.

    PubMed

    Steinberg, C R; Baxter, R J

    1998-01-01

    Economic forces, policy initiatives, and technological change push markets along what some hypothesize is a common evolutionary path. Observations from twelve sites, however, indicate that the pace and direction of change are highly variable across markets. Other forces, internal and unique to a community, help to explain this variation. These forces emanate from the underlying history, culture, and values of a community and in part dictate the response of various players to the more common forces. This paper explores the mechanisms through which these forces operate and their relationship to health system change. PMID:9691558

  8. Design and implementation of a cost-accounting system in hospital pharmacy.

    PubMed

    Gouveia, W A; Anderson, E R; Decker, E L; Backer, K

    1988-03-01

    The design and implementation of a cost-accounting system in a hospital pharmacy department is described. Pharmacy resource use (labor, drugs, supplies, and overhead), or pharmacy's intermediate products, was clearly defined in terms of dosage forms (10 groupings representing variable labor and supplies) and drug products (more than 100 categories that incorporate cost and volume of use for 3000 line items). Costs were defined as variable or nonvariable (fixed), based on whether they were related to a specific medication order. Labor was divided into variable and fixed components. Time standards were developed using time and motion studies. Variable labor hours were determined as follows: specified hours (the volume of each dosage form multiplied by the standard time for each dosage form); nonspecified hours (time not directly associated with production); hours worked (specified plus nonspecified hours); and hours paid (hours worked plus sick leave and vacation). A standard cost for each drug product was based on the weighted average of volume and cost of the individual line items. The total drug budget was constructed by multiplying the standard cost for each drug product times the projected volume for each drug product. The pharmacy budget was developed by calculating the number and mix of pharmacy products used in association with the projected number and type of cases for the fiscal year. The monthly pharmacy budget reports were assembled with data from the payroll, billing, and cost-accounting systems.(ABSTRACT TRUNCATED AT 250 WORDS) PMID:3369466

  9. A blue/green water-based accounting framework for assessment of water security

    NASA Astrophysics Data System (ADS)

    Rodrigues, Dulce B. B.; Gupta, Hoshin V.; Mendiondo, Eduardo M.

    2014-09-01

    A comprehensive assessment of water security can incorporate several water-related concepts, while accounting for Blue and Green Water (BW and GW) types defined in accordance with the hydrological processes involved. Here we demonstrate how a quantitative analysis of provision probability and use of BW and GW can be conducted, so as to provide indicators of water scarcity and vulnerability at the basin level. To illustrate the approach, we use the Soil and Water Assessment Tool (SWAT) to model the hydrology of an agricultural basin (291 km2) within the Cantareira Water Supply System in Brazil. To provide a more comprehensive basis for decision making, we analyze the BW and GW-Footprint components against probabilistic levels (50th and 30th percentile) of freshwater availability for human activities, during a 23 year period. Several contrasting situations of BW provision are distinguished, using different hydrological-based methodologies for specifying monthly Environmental Flow Requirements (EFRs), and the risk of natural EFR violation is evaluated by use of a freshwater provision index. Our results reveal clear spatial and temporal patterns of water scarcity and vulnerability levels within the basin. Taking into account conservation targets for the basin, it appears that the more restrictive EFR methods are more appropriate than the method currently employed at the study basin. The blue/green water-based accounting framework developed here provides a useful integration of hydrologic, ecosystem and human needs information on a monthly basis, thereby improving our understanding of how and where water-related threats to human and aquatic ecosystem security can arise.

  10. The Inclusion of Students with Disabilities in School Accountability Systems: An Update. NCEE 2013-4017

    ERIC Educational Resources Information Center

    Harr-Robins, Jenifer; Song, Mengli; Hurlburt, Steven; Pruce, Cheryl; Danielson, Louis; Garet, Michael

    2013-01-01

    Formerly excluded from measures of educational performance, students with disabilities (SWDs) are now explicitly recognized in federal and state accountability systems. At the national level, the 1997 amendments to the Individuals with Disabilities Education Act (IDEA) laid the foundation for accountability for SWDs by requiring states to include…

  11. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... data necessary for the management of official travel; and (c) Ensure adequate accounting for all travel... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What is the purpose of an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and...

  12. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... data necessary for the management of official travel; and (c) Ensure adequate accounting for all travel... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false What is the purpose of an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and...

  13. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... data necessary for the management of official travel; and (c) Ensure adequate accounting for all travel... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What is the purpose of an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and...

  14. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... data necessary for the management of official travel; and (c) Ensure adequate accounting for all travel... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What is the purpose of an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and...

  15. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true What is the purpose of an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management... necessary for the management of official travel; and (c) Ensure adequate accounting for all travel...

  16. Update: New Federal Financial Accounting for State and Local School Systems Due Out Soon.

    ERIC Educational Resources Information Center

    Sielke, Catherine C.

    2002-01-01

    Reports on several changes in the 2002 edition (forthcoming) of the federal government accounting handbook "Federal Financial Accounting for State and Local School Systems." Includes brief summary of "Emerging Issues" section of the handbook that addresses issues such as alternative revenues, charter schools, school safety and security,…

  17. Accountability and a Systems Approach to Marital Counseling in the University.

    ERIC Educational Resources Information Center

    Paulson, Donald L., Jr.

    The purpose of this paper was to bring together the concept of educational accountability and a systems approach to delivering marital counseling services to a university community. In so doing a heavy emphasis was placed on outliving the basic assumptions underlying the current movement for educational accountability and presenting one, very…

  18. "Catalyst Data": Perverse Systemic Effects of Audit and Accountability in Australian Schooling

    ERIC Educational Resources Information Center

    Lingard, Bob; Sellar, Sam

    2013-01-01

    This paper examines the perverse effects of the new accountability regime central to the Labor government's national reform agenda in schooling. The focus is on National Assessment Program -- Literacy and Numeracy (NAPLAN) results that now act as "catalyst data" and are pivotal to school and system accountability. We offer a case…

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

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

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

  20. The Impact of System-Wide Restructuring on Teacher Professionalism and Accountability: A Western Australian Study.

    ERIC Educational Resources Information Center

    Dellar, Graham B.

    This paper examines teachers' perceptions of policy related to accountability and professional development in site-based management. The methodology included the development and administration of the Teacher Professional Development and Accountability Questionnaire. Dimensions in the questionnaire were derived from policy documents on…

  1. Beyond Vocational Education Standards and Measures: Strengthening Local Accountability Systems for Program Improvement.

    ERIC Educational Resources Information Center

    Stecher, Brian M.; Hanser, Lawrence M.

    A significant change in vocational education brought about by the Carl D. Perkins Vocational and Applied Technology Act 1990 amendments was the introduction of outcome-based accountability. Accountability from the local perspective was explored through interviews with local program administrators, staff, students, and employers in secondary and…

  2. 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…

  3. A Response to the Michigan Education Department's Defense of Their Accountability System. Paper #1 in Occasional Paper Series.

    ERIC Educational Resources Information Center

    Stufflebeam, Daniel L.

    The Michigan accountability system, based on statewide objectives-referenced testing at two grade levels generated considerable controversy, including this response to criticisms of an evaluation of the program by a panel of three persons. The contract under which the evaluation was performed is quoted to show that the authors of the report were…

  4. New automated inventory/material accounting system (AIMAS) version for former Soviet Union countries

    SciTech Connect

    Kuzminski, Jozef; Ewing, Tom; Sakunov, Igor; Drapey, Sergey; Nations, Jim

    2009-01-01

    AIMAS (Automated Inventory/Material Accounting System) is a PC-based application for site-level nuclear material accountancy that was originally developed in the late 90's as a part of the U.S Department of Energy Assistance Program to Ukraine. Designed to be flexible and secure, plus place minimal demands on computing infrastructure, it was originally developed to run in early Windows operating system (OS) environments like W98 and W3.1. The development, support, and maintenance of AIMAS were transferred to Ukraine in 2002. Because it is highly flexible and can be configured to meet diverse end-user's needs, the software has been used at several facilities in Ukraine. Incorporating added functionality is planned to support nuclear installations in the Republic of Kazakhstan and Uzbekistan, as well. An improved 32-bit version of AIMAS has recently been developed to operate effectively on modern PCs running the latest Windows OS by AVIS, the Ukrainian developer. In the paper we discuss the status of AIMAS, plans for new functions, and describe the strategy for addressing a sustainable software life-cycle while meeting user requirements in multiple FSU countries.

  5. A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)

    NASA Astrophysics Data System (ADS)

    Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella

    2007-12-01

    The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.

  6. Accounting for parameter uncertainty in reduced-order static and dynamic systems

    NASA Astrophysics Data System (ADS)

    Woodbury, Drew Patton

    variance consider Kalman filter (MVCKF) is the best reduced-order filter to date both theoretically and through hardware and software applications. The consider method of estimation provides a compromise between ignoring parameter error and completely accounting for it in a probabilistic sense. Based on multiple measures of optimality, the consider filtering framework can be used to account for parameter error without directly estimating any or all of the parameters. Furthermore, by accounting for the parameter error, the consider approach provides a rigorous path to improve state estimation through the reduction of both state estimation error and with a consistent variance estimate. While using the augmented state vector to estimate both states and parameters may further improve those estimates, the consider estimation framework is an attractive alternative for complex and computationally intensive systems, and provides a well justified path for parameter order reduction.

  7. Beyond Traditional Literacy Instruction: Toward an Account-Based Literacy Training Curriculum in Libraries

    ERIC Educational Resources Information Center

    Cirella, David

    2012-01-01

    A diverse group, account-based services include a wide variety of sites commonly used by patrons, including online shopping sites, social networks, photo- and video-sharing sites, banking and financial sites, government services, and cloud-based storage. Whether or not a piece of information is obtainable online must be considered when creating…

  8. A Blue/Green Water-based Accounting Framework for Assessment of Water Security

    NASA Astrophysics Data System (ADS)

    Rodrigues, D. B.; Gupta, H. V.; Mendiondo, E. M.

    2013-12-01

    A comprehensive assessment of water security can incorporate several water-related concepts, including provisioning and support for freshwater ecosystem services, water footprint, water scarcity, and water vulnerability, while accounting for Blue and Green Water (BW and GW) flows defined in accordance with the hydrological processes involved. Here, we demonstrate how a quantitative analysis of provisioning and demand (in terms of water footprint) for BW and GW ecosystem services can be conducted, so as to provide indicators of water scarcity and vulnerability at the basin level. To illustrate the approach, we use the Soil and Water Assessment Tool (SWAT) to model the hydrology of an agricultural basin (291 sq.km) within the Cantareira water supply system in Brazil. To provide a more comprehensive basis for decision-making, we compute the BW provision using three different hydrological-based methods for specifying monthly Environmental Flow Requirements (EFRs) for 23 year-period. The current BW-Footprint was defined using surface water rights for reference year 2012. Then we analyzed the BW- and GW-Footprints against long-term series of monthly values of freshwater availability. Our results reveal clear spatial and temporal patterns of water scarcity and vulnerability levels within the basin, and help to distinguish between human and natural reasons (drought) for conditions of insecurity. The Blue/Green water-based accounting framework developed here can be benchmarked at a range of spatial scales, thereby improving our understanding of how and where water-related threats to human and aquatic ecosystem security can arise. Future investigation will be necessary to better understand the intra-annual variability of blue water demand and to evaluate the impacts of uncertainties associated with a) the water rights database, b) the effects of climate change projections on blue and green freshwater provision.

  9. An Accountability Technique in Higher Education: The Role of Planning, Programming, Budgeting and Evaluation System (PPBES).

    ERIC Educational Resources Information Center

    Wesolowski, Zdzislaw P.

    In response to the demand for accountability in higher education, colleges have adopted business techniques of planning and management systems in the form of Planning, Programming, Budgeting, and Evaluation System (PPBES). The system approach to educational administration consists of three interrelated concepts: (1) input, (2) process, and (3)…

  10. 40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false NOX Allowance Tracking System... SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.52 NOX Allowance Tracking System responsibilities of NOX authorized account representative. (a) Following...

  11. 40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false NOX Allowance Tracking System... SO 2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.52 NOX Allowance Tracking System responsibilities of NOX authorized account representative. (a) Following...

  12. 40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false NOX Allowance Tracking System... SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.52 NOX Allowance Tracking System responsibilities of NOX authorized account representative. (a) Following...

  13. Market-Based and Authorizer-Based Accountability Demands and the Implications for Charter School Leadership

    ERIC Educational Resources Information Center

    Blitz, Mark H.

    2011-01-01

    Charter school research has examined the relationship between charter school mission and issues of school accountability. However, there is a lack of research focusing on how charter school leaders frame and solve problems regarding multiple accountability demands. Given this gap, I investigate the question: How do charter school leaders…

  14. Randomly Accountable

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  15. School Accountability.

    ERIC Educational Resources Information Center

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

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

  16. Accounting for uncertainty in the quantification of the environmental impacts of Canadian pig farming systems.

    PubMed

    Mackenzie, S G; Leinonen, I; Ferguson, N; Kyriazakis, I

    2015-06-01

    The objective of the study was to develop a life cycle assessment (LCA) for pig farming systems that would account for uncertainty and variability in input data and allow systematic environmental impact comparisons between production systems. The environmental impacts of commercial pig production for 2 regions in Canada (Eastern and Western) were compared using a cradle-to-farm gate LCA. These systems had important contrasting characteristics such as typical feed ingredients used, herd performance, and expected emission factors from manure management. The study used detailed production data supplied by the industry and incorporated uncertainty/variation in all major aspects of the system including life cycle inventory data for feed ingredients, animal performance, energy inputs, and emission factors. The impacts were defined using 5 metrics-global warming potential, acidification potential, eutrophication potential (EP), abiotic resource use, and nonrenewable energy use-and were expressed per kilogram carcass weight at farm gate. Eutrophication potential was further separated into marine EP (MEP) and freshwater EP (FEP). Uncertainties in the model inputs were separated into 2 types: uncertainty in the data used to describe the system (α uncertainties) and uncertainty in impact calculations or background data that affects all systems equally (β uncertainties). The impacts of pig production in the 2 regions were systematically compared based on the differences in the systems (α uncertainties). The method of ascribing uncertainty influenced the outcomes. In eastern systems, EP, MEP, and FEP were lower (P < 0.05) when assuming that all uncertainty in the emission factors for leaching from manure application was β. This was mainly due to increased EP resulting from field emissions for typical ingredients in western diets. When uncertainty in these emission factors was assumed to be α, only FEP was lower in eastern systems (P < 0.05). The environmental impacts for

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

    SciTech Connect

    Jones, E.; Sicherman, A.

    1996-07-01

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

  18. Applied Nuclear Accountability Systems: A Case Study in the System Architecture and Development of NuMAC

    SciTech Connect

    Campbell, Andrea Beth

    2004-07-01

    This is a case study of the NuMAC nuclear accountability system developed at a private fuel fabrication facility. This paper investigates nuclear material accountability and safeguards by researching expert knowledge applied in the system design and development. Presented is a system developed to detect and deter the theft of weapons grade nuclear material. Examined is the system architecture that includes: issues for the design and development of the system; stakeholder issues; how the system was built and evolved; software design, database design, and development tool considerations; security and computing ethics. (author)

  19. Q-Axis Flux-Based Sensorless Vector Control of Induction Motor Taking into Account Iron Loss

    NASA Astrophysics Data System (ADS)

    Tsuji, Mineo; Chen, Shuo; Kai, Toshihiro; Hamasaki, Shin-Ichi

    This paper presents a sensorless vector control system for induction motors by taking into account iron loss, in which a flux-observer-based method is applied. Since the flux observer is constructed in a synchronously rotating reference frame with respect to the rotor flux of a current model and the iron loss resistance of parallel exiting circuit is used, the proposed system is very simple and the compensation of iron loss related to the operating frequency is directly realized while calculating rotor fluxes and slip frequency. The accuracies of estimated torque and speed are improved. The effectiveness of the proposed system has been verified by digital simulation and experimentation.

  20. Development of prototype induced-fission-based Pu accountancy instrument for safeguards applications.

    PubMed

    Seo, Hee; Lee, Seung Kyu; An, Su Jung; Park, Se-Hwan; Ku, Jeong-Hoe; Menlove, Howard O; Rael, Carlos D; LaFleur, Adrienne M; Browne, Michael C

    2016-09-01

    Prototype safeguards instrument for nuclear material accountancy (NMA) of uranium/transuranic (U/TRU) products that could be produced in a future advanced PWR fuel processing facility has been developed and characterized. This is a new, hybrid neutron measurement system based on fast neutron energy multiplication (FNEM) and passive neutron albedo reactivity (PNAR) methods. The FNEM method is sensitive to the induced fission rate by fast neutrons, while the PNAR method is sensitive to the induced fission rate by thermal neutrons in the sample to be measured. The induced fission rate is proportional to the total amount of fissile material, especially plutonium (Pu), in the U/TRU product; hence, the Pu amount can be calibrated as a function of the induced fission rate, which can be measured using either the FNEM or PNAR method. In the present study, the prototype system was built using six (3)He tubes, and its performance was evaluated for various detector parameters including high-voltage (HV) plateau, efficiency profiles, dead time, and stability. The system's capability to measure the difference in the average neutron energy for the FNEM signature also was evaluated, using AmLi, PuBe, (252)Cf, as well as four Pu-oxide sources each with a different impurity (Al, F, Mg, and B) and producing (α,n) neutrons with different average energies. Future work will measure the hybrid signature (i.e., FNEM×PNAR) for a Pu source with an external interrogating neutron source after enlarging the cavity size of the prototype system to accommodate a large-size Pu source (~600g Pu). PMID:27337652

  1. Ensuring the Sustainability of Russian Federation National Nuclear Material Accounting System

    SciTech Connect

    Pitel, V; Kasumova, L; Kushnaryov, M; Babcock, R

    2006-06-07

    The Federal Nuclear Material Control and Accounting Information System (FIS) is the national information source on nuclear material accounting of the Russian Federation (RF). RF regulations mandated the creation of a national nuclear material accounting system to be managed by Federal Agency For Atomic Energy (Rosatom), and for the past decade, the FIS has been developed for all organizations required to report to Rosatom. The system represents a successful integration of U.S. financial support and consulting with Russian vision and technical expertise, creating a viable national nuclear material accounting system. This paper discusses crucial elements to ensure Sustainability of the FIS. A long-term plan for operation and maintenance of the information system is critical to a sustainable national accounting system. Plans undertaken throughout the FIS Project lifecycle have supported the necessary elements to ensure success. Through the next two years, long-term planning will be reevaluated and the successful elements and new initiatives will become part of an overall Operations Management Program. FIS resource needs will be managed through prioritization and ranking for each Program element, including: system operation; revising and implementing supporting regulations; establishing monitoring and control mechanisms to ensure validity of the data reported; maintaining and improving communication channels; and establishing regular FIS training. The results of a survey on improving FIS reporting, expected in June 2006, will be used in the prioritization and ranking process. Developing the Program and planning for long-term sustainability of the FIS will ensure a viable national nuclear material accounting system for the future.

  2. Standards for Educational Accountability Systems. CRESST Policy Brief 5, Winter 2002.

    ERIC Educational Resources Information Center

    Baker, Eva L.; Linn, Robert L.; Herman, Joan L.; Koretz, Daniel

    This document presents standards for educational accountability systems that represent models of practice derived from three perspectives: research knowledge, practical experience, and ethical considerations. These standards should be conceived of as targets for state and local systems and as criteria to judge proposed models of accountability…

  3. Property Accounting for State and Local School Systems. Bulletin, 1959, No. 22

    ERIC Educational Resources Information Center

    Reason, Paul L., Comp.; Tankard, George G., Jr., Comp.

    1959-01-01

    This handbook is a guide to property accounting for local and State school systems. It classifies and defines the specific items of information about land, buildings, and equipment that need to be comparable among local school systems and among States, and presents additional terminology essential to their effective use. As such, it is concerned…

  4. Executing the double win: protect your cash flow during a patient accounting system install.

    PubMed

    Adams, Jason L; Smith, J Cathy; Strand, Brett

    2009-09-01

    MultiCare Health System's plan for ensuring that its patient accounting system implementation would bring rapid financial benefits comprised eight basic steps: Set baselines and establish goals. Identify key leadership stakeholders across departmental lines. Identify team resources. Establish roles and responsibilities. Identify and prepare for potential risks. Develop guiding principles. Develop key reporting and monitoring tools. Conduct daily monitoring. PMID:19743653

  5. The Practical Relevance of Accountability Systems for School Improvement: A Descriptive Analysis of California Schools

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2007-01-01

    In search for the practical relevance of accountability systems for school improvement, the authors ask whether practitioners traveling between the worlds of system-designated high- and low-performing schools would detect tangible differences in educational quality and organizational effectiveness. In comparing nine exceptionally high and low…

  6. Students' Use of the Energy Model to Account for Changes in Physical Systems

    ERIC Educational Resources Information Center

    Papadouris, Nico; Constantinou, Constantinos P.; Kyratsi, Theodora

    2008-01-01

    The aim of this study is to explore the ways in which students, aged 11-14 years, account for certain changes in physical systems and the extent to which they draw on an energy model as a common framework for explaining changes observed in diverse systems. Data were combined from two sources: interviews with 20 individuals and an open-ended…

  7. 18 CFR 367.2 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... service company operating, or organized specifically to operate, within a holding company system for...

  8. Harnessing Technology for School Accountability: A Case Study of Implementing a Management Information System

    ERIC Educational Resources Information Center

    Enomoto, Ernestine K.; Conley, Sharon

    2007-01-01

    Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed widespread use…

  9. Transformation based endorsement systems

    NASA Technical Reports Server (NTRS)

    Sudkamp, Thomas

    1988-01-01

    Evidential reasoning techniques classically represent support for a hypothesis by a numeric value or an evidential interval. The combination of support is performed by an arithmetic rule which often requires restrictions to be placed on the set of possibilities. These assumptions usually require the hypotheses to be exhausitive and mutually exclusive. Endorsement based classification systems represent support for the alternatives symbolically rather than numerically. A framework for constructing endorsement systems is presented in which transformations are defined to generate and update the knowledge base. The interaction of the knowledge base and transformations produces a non-monotonic reasoning system. Two endorsement based reasoning systems are presented to demonstrate the flexibility of the transformational approach for reasoning with ambiguous and inconsistent information.

  10. Educational Quality Is Measured by Individual Student Achievement Over Time. Mt. San Antonio College AB 1725 Model Accountability System Pilot Proposal.

    ERIC Educational Resources Information Center

    Mount San Antonio Coll., Walnut, CA.

    In December 1990, a project was begun at Mt. San Antonio College (MSAC) in Walnut, California, to develop a model accountability system based on the belief that educational quality is measured by individual achievement over time. This proposal for the Accountability Model (AM) presents information on project methodology and organization in four…

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

    ERIC Educational Resources Information Center

    Lingard, Bob

    2013-01-01

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

  12. Constrained Professionalism: Dilemmas of Teaching in the Face of Test-Based Accountability

    ERIC Educational Resources Information Center

    Wills, John S.; Sandholtz, Judith Haymore

    2009-01-01

    Background/Context: In response to state-level test-based accountability and the federal No Child Left Behind Act, school administrators increasingly view centralized curriculum and prescribed instructional strategies as the most direct means of increasing student performance. This movement toward standardization reduces teachers' autonomy and…

  13. Educational Accountability: The Issue of Competency-Based Education. Informational Bulletin 77-IB-4.

    ERIC Educational Resources Information Center

    Watchke, Gary A.

    After a brief discussion of the issues prompting concern with competency-based education (CBE) and an explanation of what it is and why it is so popular, this document goes on to discuss action Wisconsin and other states have taken to implement CBE. Very brief accounts are given of the minimal competency-type programs implemented in Sparta,…

  14. Contest for Jurisdiction: An Occupational Analysis of Principals' Responses to Test-Based Accountability

    ERIC Educational Resources Information Center

    Rutledge, Stacey A.

    2010-01-01

    This case study uses a theory of occupational ecology to understand why test-based accountability has been successful at redirecting principals' work toward high-stakes standards and assessments. The principals and English teachers at two Chicago high schools were interviewed annually over a four-year period. The study finds that test-based…

  15. Preferences for Team Learning and Lecture-Based Learning among First-Year Undergraduate Accounting Students

    ERIC Educational Resources Information Center

    Opdecam, Evelien; Everaert, Patricia; Van Keer, Hilde; Buysschaert, Fanny

    2014-01-01

    This study investigates students' "preference" for team learning and its effectiveness, compared to lecture-based learning. A quasi-experiment was set up in a financial accounting course in the first-year undergraduate of the Economics and Business Administration Program, where students had to choose between one of the two learning…

  16. Toward an Episodic Context Account of Retrieval-Based Learning: Dissociating Retrieval Practice and Elaboration

    ERIC Educational Resources Information Center

    Lehman, Melissa; Smith, Megan A.; Karpicke, Jeffrey D.

    2014-01-01

    We tested the predictions of 2 explanations for retrieval-based learning; while the elaborative retrieval hypothesis assumes that the retrieval of studied information promotes the generation of semantically related information, which aids in later retrieval (Carpenter, 2009), the episodic context account proposed by Karpicke, Lehman, and Aue (in…

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

    ERIC Educational Resources Information Center

    Dorsey, Alexander C.

    2011-01-01

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

  18. Outcome-Based Education and Student Learning in Managerial Accounting in Hong Kong

    ERIC Educational Resources Information Center

    Lui, Gladie; Shum, Connie

    2012-01-01

    Although Outcome-based Education has not been successful in public education in several countries, it has been successful in the medical fields in higher education in the U.S. The author implemented OBE in her Managerial Accounting course in H.K. Intended learning outcomes were mapped again Bloom's Cognitive Domain. Teaching and learning…

  19. Adapting water accounting for integrated water resource management. The Júcar Water Resource System (Spain)

    NASA Astrophysics Data System (ADS)

    Momblanch, Andrea; Andreu, Joaquín; Paredes-Arquiola, Javier; Solera, Abel; Pedro-Monzonís, María

    2014-11-01

    An increase in water demands, exacerbated by climate change and the tightening of environmental requirements, leads to a reduction in available water resources for economic uses. This situation poses challenges for water resource planning and management. Water accounting has emerged as an appropriate tool to improve transparency and control in water management. There are multiple water accounting approaches, but they generally involve a very exhaustive list of accounted concepts. According to our findings in this research, one of the best water accounting methodologies is the Australian Water Accounting Standard. However, its implementation for integrated water resource planning and management purposes calls into questioning the amount of information and level of detail necessary for the users of water accounts. In this paper, we present a different method of applying the Australian Water Accounting Standard in relation to water resource management, which improves its utility. In order to compare the original approach and that proposed here, we present and discuss an application to the Júcar Water Resource System, in eastern Spain.

  20. Model-Based Systems

    NASA Technical Reports Server (NTRS)

    Frisch, Harold P.

    2007-01-01

    Engineers, who design systems using text specification documents, focus their work upon the completed system to meet Performance, time and budget goals. Consistency and integrity is difficult to maintain within text documents for a single complex system and more difficult to maintain as several systems are combined into higher-level systems, are maintained over decades, and evolve technically and in performance through updates. This system design approach frequently results in major changes during the system integration and test phase, and in time and budget overruns. Engineers who build system specification documents within a model-based systems environment go a step further and aggregate all of the data. They interrelate all of the data to insure consistency and integrity. After the model is constructed, the various system specification documents are prepared, all from the same database. The consistency and integrity of the model is assured, therefore the consistency and integrity of the various specification documents is insured. This article attempts to define model-based systems relative to such an environment. The intent is to expose the complexity of the enabling problem by outlining what is needed, why it is needed and how needs are being addressed by international standards writing teams.

  1. An agent-based simulation model to study accountable care organizations.

    PubMed

    Liu, Pai; Wu, Shinyi

    2016-03-01

    Creating accountable care organizations (ACOs) has been widely discussed as a strategy to control rapidly rising healthcare costs and improve quality of care; however, building an effective ACO is a complex process involving multiple stakeholders (payers, providers, patients) with their own interests. Also, implementation of an ACO is costly in terms of time and money. Immature design could cause safety hazards. Therefore, there is a need for analytical model-based decision-support tools that can predict the outcomes of different strategies to facilitate ACO design and implementation. In this study, an agent-based simulation model was developed to study ACOs that considers payers, healthcare providers, and patients as agents under the shared saving payment model of care for congestive heart failure (CHF), one of the most expensive causes of sometimes preventable hospitalizations. The agent-based simulation model has identified the critical determinants for the payment model design that can motivate provider behavior changes to achieve maximum financial and quality outcomes of an ACO. The results show nonlinear provider behavior change patterns corresponding to changes in payment model designs. The outcomes vary by providers with different quality or financial priorities, and are most sensitive to the cost-effectiveness of CHF interventions that an ACO implements. This study demonstrates an increasingly important method to construct a healthcare system analytics model that can help inform health policy and healthcare management decisions. The study also points out that the likely success of an ACO is interdependent with payment model design, provider characteristics, and cost and effectiveness of healthcare interventions. PMID:24715674

  2. 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. PMID:26339919

  3. How to Tell the Truth with Statistics: The Case for Accountable Data Analyses in Team-based Science

    PubMed Central

    Gelfond, Jonathan A. L.; Klugman, Craig M.; Welty, Leah J.; Heitman, Elizabeth; Louden, Christopher; Pollock, Brad H.

    2015-01-01

    Data analysis is essential to translational medicine, epidemiology, and the scientific process. Although recent advances in promoting reproducibility and reporting standards have made some improvements, the data analysis process remains insufficiently documented and susceptible to avoidable errors, bias, and even fraud. Comprehensively accounting for the full analytical process requires not only records of the statistical methodology used, but also records of communications among the research team. In this regard, the data analysis process can benefit from the principle of accountability that is inherent in other disciplines such as clinical practice. We propose a novel framework for capturing the analytical narrative called the Accountable Data Analysis Process (ADAP), which allows the entire research team to participate in the analysis in a supervised and transparent way. The framework is analogous to an electronic health record in which the dataset is the “patient” and actions related to the dataset are recorded in a project management system. We discuss the design, advantages, and challenges in implementing this type of system in the context of academic health centers, where team based science increasingly demands accountability. PMID:26290897

  4. Development and trial operation of a site-wide computerized material accounting system at Kurchatov Institute

    SciTech Connect

    Roumiantsev, A.N.; Ostroumov, Y.A.; Yevstropov, A.V.

    1997-11-01

    Since August 1994 Kurchatov Institute in cooperation with several US Department of Energy Laboratories has been developing a site-wide computerized material accounting system for nuclear materials. In 1994 a prototype system was put into trial operation at two Kurchatov facilities. Evaluation of this prototype led to the development of a new computerized material accounting system named KI-MACS, which has been operational since 1996. This system is a site-wide local secure computer network with centralized database capable of dealing with strictly confidential data and performing near-real time accountancy. It utilizes a Microsoft Windows NT operating system with SQL Server and Visual Basic, and has a `star`-like network architecture. KI-MACS is capable of dealing with materials in itemized and bulk form, and can perform statistical evaluations of measurements and material balance. KI-MACS is fully integrated with bar code equipment, electronic scales, gamma-ray spectrometers and an Active Well Coincidence Counter, thus providing almost on-line evaluation and utilization of results of measurements, item identification and accounting. At present KI-MACS is being used in Physical Inventory Taking at the Kurchatov Central Storage Facility, and by the end of 1997 will be installed at twelve Kurchatov nuclear facilities.

  5. Accounting for Accountability.

    ERIC Educational Resources Information Center

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

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

  6. A generic, computerized nuclear materials accountability system (NucMAS) and its layered products

    SciTech Connect

    Davis, Jr, J M

    1989-01-01

    NucMAS provides a material balance area with a computerized data management system for nuclear materials accountability. NucMAS is a generic application. It handles the data management and reporting functions for different processing facilities by storing all process-specific information as data rather than procedure. A NucMAS application is configured for each facility it supports. NucMAS and its layered products are compatible with three types of data clients. Core NucMAS has a screen-oriented user interface to support the accountability clerk as a client. Accountability clerks enter data from operating logs and laboratory analyses one to three days after actual processing. Layered products support process operators and automated systems as near-real-time and real-time data clients. The core and layered products use a data-driven approach which results in software that is configurable and maintainable. 3 refs., 5 figs.

  7. Essential medicines in Tanzania: does the new delivery system improve supply and accountability?

    PubMed

    Mikkelsen-Lopez, Inez; Cowley, Peter; Kasale, Harun; Mbuya, Conrad; Reid, Graham; de Savigny, Don

    2014-02-01

    Objective: Assess whether reform in the Tanzanian medicines delivery system from a central 'push' kit system to a decentralized 'pull' Integrated Logistics System (ILS) has improved medicines accountability. Methods: Rufiji District in Tanzania was used as a case study. Data on medicines ordered and patients seen were compiled from routine information at six public health facilities in 1999 under the kit system and in 2009 under the ILS. Three medicines were included for comparison: an antimalarial, anthelmintic and oral rehydration salts (ORS). Results: The quality of the 2009 data was hampered by incorrect quantification calculations for orders, especially for antimalarials. Between the periods 1999 and 2009, the percent of unaccounted antimalarials fell from 60 to 18%, while the percent of unaccounted anthelmintic medicines went from 82 to 71%. Accounting for ORS, on the other hand, did not improve as the unaccounted amounts increased from 64 to 81% during the same period. Conclusions: The ILS has not adequately addressed accountability concerns seen under the kit system due to a combination of governance and system-design challenges. These quantification weaknesses are likely to have contributed to the frequent periods of antimalarial stock-out experienced in Tanzania since 2009. We propose regular reconciliation between the health information system and the medicines delivery system, thereby improving visibility and guiding interventions to increase the availability of essential medicines. PMID:25013720

  8. Essential medicines in Tanzania: does the new delivery system improve supply and accountability?

    PubMed Central

    Mikkelsen-Lopez, Inez; Cowley, Peter; Kasale, Harun; Mbuya, Conrad; Reid, Graham; de Savigny, Don

    2014-01-01

    Objective: Assess whether reform in the Tanzanian medicines delivery system from a central ‘push' kit system to a decentralized ‘pull' Integrated Logistics System (ILS) has improved medicines accountability. Methods: Rufiji District in Tanzania was used as a case study. Data on medicines ordered and patients seen were compiled from routine information at six public health facilities in 1999 under the kit system and in 2009 under the ILS. Three medicines were included for comparison: an antimalarial, anthelmintic and oral rehydration salts (ORS). Results: The quality of the 2009 data was hampered by incorrect quantification calculations for orders, especially for antimalarials. Between the periods 1999 and 2009, the percent of unaccounted antimalarials fell from 60 to 18%, while the percent of unaccounted anthelmintic medicines went from 82 to 71%. Accounting for ORS, on the other hand, did not improve as the unaccounted amounts increased from 64 to 81% during the same period. Conclusions: The ILS has not adequately addressed accountability concerns seen under the kit system due to a combination of governance and system-design challenges. These quantification weaknesses are likely to have contributed to the frequent periods of antimalarial stock-out experienced in Tanzania since 2009. We propose regular reconciliation between the health information system and the medicines delivery system, thereby improving visibility and guiding interventions to increase the availability of essential medicines. PMID:25013720

  9. Accountability Manual, 1996: The 1996-2000 Accountability Rating System for Texas Public Schools and School Districts. Part 2: Comparable Improvement.

    ERIC Educational Resources Information Center

    Texas Education Agency, Austin. Office of Policy Planning and Research.

    This manual is designed as a technical resource to explain the accountability system used by the Texas Education Agency (TEA) to evaluate the performance of public school districts and campuses. The system integrates district accreditation status; campus ratings; district and campus recognition for high performance and performance improvement; and…

  10. Accountability Systems in Support of Students Learning: Moving to the Next Generation. CRESST Line, Spring 2004

    ERIC Educational Resources Information Center

    Herman, Joan L.; Baker, Eva L.; Linn, Robert L.

    2004-01-01

    This focus of this newsletter asserts that if one accepts that accountability systems are intended to serve both symbolic and technical functions, one can ask how well they are operating symbolically to motivate action and how well they are doing in providing adequate technical information to support intended inferences. In this column, it is…

  11. S.T.A.R.S @ Glance (Student Teacher Accountability Reporting System)

    ERIC Educational Resources Information Center

    New Mexico Public Education Department, 2006

    2006-01-01

    This document introduces the Student Teacher Accountability Reporting System (STARS), the educational data collection and reporting model selected by the New Mexico Public Education Department (NMPED) to improve the quality and timeliness of data, analysis, and information in meeting increased reporting and analysis requirements. The STARS model…

  12. 76 FR 7102 - Simplified Network Application Processing System, On-line Registration and Account Maintenance

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-09

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

  13. School Food Service Financial Management Handbook for Uniform Accounting. Simplified System.

    ERIC Educational Resources Information Center

    Food and Nutrition Service (USDA), Washington, DC.

    This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a simplified form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger school…

  14. School Food Service Financial Management Handbook for Uniform Accounting. Complete System.

    ERIC Educational Resources Information Center

    Food and Nutrition Service (USDA), Washington, DC.

    This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a completely detailed form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger…

  15. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... under the control of the United States for a civil or criminal law enforcement activity if the activity... between the Food and Drug Administration and the Department of Justice. In such cases, a general notation... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION,...

  16. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... under the control of the United States for a civil or criminal law enforcement activity if the activity... between the Food and Drug Administration and the Department of Justice. In such cases, a general notation... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION,...

  17. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... under the control of the United States for a civil or criminal law enforcement activity if the activity... between the Food and Drug Administration and the Department of Justice. In such cases, a general notation... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION,...

  18. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... under the control of the United States for a civil or criminal law enforcement activity if the activity... between the Food and Drug Administration and the Department of Justice. In such cases, a general notation... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION,...

  19. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... under the control of the United States for a civil or criminal law enforcement activity if the activity... between the Food and Drug Administration and the Department of Justice. In such cases, a general notation... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION,...

  20. Happy Marriage or Uneasy Alliance? The Relationship between Comprehensive School Reform and State Accountability Systems

    ERIC Educational Resources Information Center

    Datnow, Amanda

    2005-01-01

    The purpose of this article is to examine how the relationship between comprehensive school reform (CSR) and state accountability systems helps or hinders school improvement efforts. This article draws on case study data collected in schools in 3 states that received funding to implement reforms through the federal CSR program. Findings show that…

  1. Framework for the systematic assessment of a material control and accounting system

    SciTech Connect

    Schechter, R.S.; Sacks, I.J.

    1981-04-22

    Procedures are described for the systematic assessment of a Material Control and Accounting (MC and A) system, in terms of compliance to the proposed MC and A Upgrade Rule. The applicability of these assessment procedures to specific Rule provisions is discussed. Special attention is given to the statistical performance of individual subsystems, and their vulnerability to compromise by insider collusion.

  2. 77 FR 28407 - Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-14

    ... January 1998 (63 FR 2426; January 15, 1998), because the underlying basis standard, ANSI N15.8-1974... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants AGENCY:...

  3. 78 FR 38739 - Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-27

    ... Information DG-5028, was published in the Federal Register on May 14, 2012 (77 FR 28407), for a 60-day public... From the Federal Register Online via the Government Publishing Office NUCLEAR REGULATORY COMMISSION Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants AGENCY:...

  4. Budgeting and Accounting in OECD Education Systems: A Literature Review. OECD Education Working Papers, No. 128

    ERIC Educational Resources Information Center

    Fakharzadeh, Tala

    2016-01-01

    Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

  5. 40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 97.52 Section 97.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND...

  6. 40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 96.52 Section 96.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX...

  7. 40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 96.52 Section 96.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX...

  8. 40 CFR 97.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false NOX Allowance Tracking System responsibilities of NOX authorized account representative. 97.52 Section 97.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) FEDERAL NOX BUDGET TRADING PROGRAM AND...

  9. Financial Accounting for Local and State School Systems: 2014 Edition. NCES 2015-347

    ERIC Educational Resources Information Center

    Allison, Gregory S.

    2015-01-01

    The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

  10. All That Is Global Is Not World Culture: Accountability Systems and Educational Apparatuses

    ERIC Educational Resources Information Center

    Sobe, Noah W.

    2015-01-01

    This article explores why we see educational accountability systems circulating transnationally. It argues that researchers in the field of comparative and international education need to use the concepts of diffusion and translation to think about the formation, coordination and extension of networks and discursive formations through which…

  11. 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…

  12. The District Effect: Systemic Responses to High Stakes Accountability Policies in Six Southern States

    ERIC Educational Resources Information Center

    Opfer, V. Darleen; Henry, Gary T.; Mashburn, Andrew J.

    2008-01-01

    High stakes accountability (HSA) reforms were enacted in state after state and federally through the No Child Left Behind law, based on the belief that incentives that have consequences attached are effective ways to motivate educators to improve student performance. Our focus for this article is on school district level responses to HSA reforms…

  13. California's Accountability System and the API. Expert Report. Submitted for: Eliezer Williams vs. State of California.

    ERIC Educational Resources Information Center

    Russell, Michael

    This paper was presented as expert testimony in the Williams vs. State of California class action lawsuit. That case, filed on behalf of California public schoolchildren, charged the State with denying thousands of students the basic tools for a sound education. This paper addresses whether California's current output-based accountability system…

  14. Systematic Decision Making and Growth in Reading in High-Stakes Accountability Systems

    ERIC Educational Resources Information Center

    Margo, Desiree Marie

    2013-01-01

    The intense focus on standards and accountability is rapidly altering the education environment. Often the gauge for measuring school effectiveness is performance on high-stake state tests. In this retrospective cohort comparison study, I observe the relation between the use of curriculum-based measures (CBMs) for reading and change on a state…

  15. Game theory and decision support system for use in security reviews of nuclear material tracking and accountancy systems

    SciTech Connect

    Goutal, P.; Werkoff, F.; Le Manchec, K.; Preston, N.; Roche, F.

    1995-12-31

    Tracking and accountancy arrangements help guarantee the security of nuclear materials. Verifications consisting of comparisons between physical identifications or measurements on one hand and material accountancy on the other hand are carried out, in order to detect any unexpected absence of nuclear material. This paper studies two different aspects of the problem of the efficiency of these verifications. First, a decision support system for use in security reviews of nuclear material accountancy systems is presented. Its purpose is firstly to represent a facility and the associated verifications, tracking and accountancy operations and secondly, to calculate the detection delay in the case of an absence of nuclear material. Next, in order to minimize the detection delay for a limited, fixed number of physical identifications, a two-person, zero-sum game with incomplete information is described. The first results obtained from this analysis indicate shorter detection times than those given by games with complete information.

  16. Accounting Technology Associate Degree. Louisiana Technical Education Program and Course Standards. Competency-Based Postsecondary Curriculum Outline from Bulletin 1822.

    ERIC Educational Resources Information Center

    Louisiana State Dept. of Education, Baton Rouge. Div. of Vocational Education.

    This document outlines the curriculum of Louisiana's accounting technology associate degree program, which is a 6-term (77-credit hour) competency-based program designed to prepare students for employment as accounting technicians providing technical administrative support to professional accountants and other financial management personnel.…

  17. Loss-pattern identification in near-real-time accounting systems

    SciTech Connect

    Argentesi, F.; Hafer, J.F.; Markin, J.T.; Shipley, J.P.

    1982-01-01

    To maximize the benefits from an advanced safeguards technique such as near-real-time accounting (NRTA), sophisticated methods of analyzing sequential materials accounting data are necessary. The methods must be capable of controlling the overall false-alarm rate while assuring good power of detection against all possible diversion scenarios. A method drawn from the field of pattern recognition and related to the alarm-sequence chart appears to be promising. Power curves based on Monte Carlo calculations illustrate the improvements over more conventional methods. 3 figures, 2 tables.

  18. ASUD2- decision support system on Dnieper reservoirs operations taking into account environmental priorities

    NASA Astrophysics Data System (ADS)

    Iritz, L.; Zheleznyak, M.; Dvorzhak, A.; Nesterov, A.; Zaslavsky, A.

    2003-04-01

    basis of the different optimisation criteria minimum of the distance to the trajectory of the water level given by decision of the Joint River Commission, minimum value of the water contamination parameters (DO, nutrients, phosphorus), maximum energy production, taking into account limitations from fishery, water intakes of irrigation and transport channels etc; -water releases from the reservoirs to maintain the recommended dynamics in the whole Dnieper Cascade; -integrated water quality parameters for all reservoirs and distributed water quality parameters for the two largest reservoirs (Kremenchug and Kachovka). The analyses based on economical criteria provides the cost-benefit evaluation for different reservoir management alternatives. The assessment takes into account energy production, industry, agriculture as well as the costs associated with ecological damages.

  19. Problems and the potential direction of reforms for the current individual medical savings accounts in the Chinese health care system.

    PubMed

    Kong, Xiangjin; Yang, Yang; Gong, Fuqing; Zhao, Mingjie

    2012-12-01

    Individual health savings accounts are an important part of the current basic medical insurance system for urban workers in China. Since 1998 when the system of personal medical insurance accounts was first implemented, there has been considerable controversy over its function and significance within different social communities. This paper analyzes the main problems in the practical implementation of individual medical insurance accounts and discusses the social and cultural foundations for the establishment of family health savings accounts from the perspective of Chinese Confucian familism. Accordingly, it addresses the direction of the reform and the development of the current system of individual health insurance accounts in China. PMID:23192456

  20. Building performance-based accountability with limited empirical evidence: performance measurement for public health preparedness.

    PubMed

    Shelton, Shoshana R; Nelson, Christopher D; McLees, Anita W; Mumford, Karen; Thomas, Craig

    2013-08-01

    Efforts to respond to performance-based accountability mandates for public health emergency preparedness have been hindered by a weak evidence base linking preparedness activities with response outcomes. We describe an approach to measure development that was successfully implemented in the Centers for Disease Control and Prevention Public Health Emergency Preparedness Cooperative Agreement. The approach leverages insights from process mapping and experts to guide measure selection, and provides mechanisms for reducing performance-irrelevant variation in measurement data. Also, issues are identified that need to be addressed to advance the science of measurement in public health emergency preparedness. PMID:24229520

  1. Accounting for Variance in Hyperspectral Data Coming from Limitations of the Imaging System

    NASA Astrophysics Data System (ADS)

    Shurygin, B.; Shestakova, M.; Nikolenko, A.; Badasen, E.; Strakhov, P.

    2016-06-01

    Over the course of the past few years, a number of methods was developed to incorporate hyperspectral imaging specifics into generic data mining techniques, traditionally used for hyperspectral data processing. Projection pursuit methods embody the largest class of methods empoyed for hyperspectral image data reduction, however, they all have certain drawbacks making them either hard to use or inefficient. It has been shown that hyperspectral image (HSI) statistics tend to display "heavy tails" (Manolakis2003)(Theiler2005), rendering most of the projection pursuit methods hard to use. Taking into consideration the magnitude of described deviations of observed data PDFs from normal distribution, it is apparent that a priori knowledge of variance in data caused by the imaging system is to be employed in order to efficiently classify objects on HSIs (Kerr, 2015), especially in cases of wildly varying SNR. A number of attempts to describe this variance and compensating techniques has been made (Aiazzi2006), however, new data quality standards are not yet set and accounting for the detector response is made under large set of assumptions. Current paper addresses the issue of hyperspectral image classification in the context of different variance sources based on the knowledge of calibration curves (both spectral and radiometric) obtained for each pixel of imaging camera. A camera produced by ZAO NPO Lepton (Russia) was calibrated and used to obtain a test image. A priori known values of SNR and spectral channel cross-correlation were incorporated into calculating test statistics used in dimensionality reduction and feature extraction. Expectation-Maximization classification algorithm modification for non-Gaussian model as described by (Veracini2010) was further employed. The impact of calibration data coarsening by ignoring non-uniformities on false alarm rate was studied. Case study shows both regions of scene-dominated variance and sensor-dominated variance, leading

  2. A complementary systems account of word learning: neural and behavioural evidence

    PubMed Central

    Davis, Matthew H.; Gaskell, M. Gareth

    2009-01-01

    In this paper we present a novel theory of the cognitive and neural processes by which adults learn new spoken words. This proposal builds on neurocomputational accounts of lexical processing and spoken word recognition and complementary learning systems (CLS) models of memory. We review evidence from behavioural studies of word learning that, consistent with the CLS account, show two stages of lexical acquisition: rapid initial familiarization followed by slow lexical consolidation. These stages map broadly onto two systems involved in different aspects of word learning: (i) rapid, initial acquisition supported by medial temporal and hippocampal learning, (ii) slower neocortical learning achieved by offline consolidation of previously acquired information. We review behavioural and neuroscientific evidence consistent with this account, including a meta-analysis of PET and functional Magnetic Resonance Imaging (fMRI) studies that contrast responses to spoken words and pseudowords. From this meta-analysis we derive predictions for the location and direction of cortical response changes following familiarization with pseudowords. This allows us to assess evidence for learning-induced changes that convert pseudoword responses into real word responses. Results provide unique support for the CLS account since hippocampal responses change during initial learning, whereas cortical responses to pseudowords only become word-like if overnight consolidation follows initial learning. PMID:19933145

  3. Reexamining the language account of cross-national differences in base-10 number representations.

    PubMed

    Vasilyeva, Marina; Laski, Elida V; Ermakova, Anna; Lai, Weng-Feng; Jeong, Yoonkyung; Hachigian, Amy

    2015-01-01

    East Asian students consistently outperform students from other nations in mathematics. One explanation for this advantage is a language account; East Asian languages, unlike most Western languages, provide cues about the base-10 structure of multi-digit numbers, facilitating the development of base-10 number representations. To test this view, the current study examined how kindergartners represented two-digit numbers using single unit-blocks and ten-blocks. The participants (N=272) were from four language groups (Korean, Mandarin, English, and Russian) that vary in the extent of "transparency" of the base-10 structure. In contrast to previous findings with older children, kindergartners showed no cross-language variability in the frequency of producing base-10 representations. Furthermore, they showed a pattern of within-language variability that was not consistent with the language account and was likely attributable to experiential factors. These findings suggest that language might not play as critical a role in the development of base-10 representations as suggested in earlier research. PMID:25240152

  4. Cost unit accounting based on a clinical pathway: a practical tool for DRG implementation.

    PubMed

    Feyrer, R; Rösch, J; Weyand, M; Kunzmann, U

    2005-10-01

    Setting up a reliable cost unit accounting system in a hospital is a fundamental necessity for economic survival, given the current general conditions in the healthcare system. Definition of a suitable cost unit is a crucial factor for success. We present here the development and use of a clinical pathway as a cost unit as an alternative to the DRG. Elective coronary artery bypass grafting was selected as an example. Development of the clinical pathway was conducted according to a modular concept that mirrored all the treatment processes across various levels and modules. Using service records and analyses the process algorithms of the clinical pathway were developed and visualized with CorelTM iGrafix Process 2003. A detailed process cost record constituted the basis of the pathway costing, in which financial evaluation of the treatment processes was performed. The result of this study was a structured clinical pathway for coronary artery bypass grafting together with a cost calculation in the form of cost unit accounting. The use of a clinical pathway as a cost unit offers considerable advantages compared to the DRG or clinical case. The variance in the diagnoses and procedures within a pathway is minimal, so the consumption of resources is homogeneous. This leads to a considerable improvement in the value of cost unit accounting as a strategic control instrument in hospitals. PMID:16208610

  5. A behavior-analytic account of depression and a case report using acceptance-based procedures

    PubMed Central

    Dougher, Michael J.; Hackbert, Lucianne

    1994-01-01

    Although roughly 6% of the general population is affected by depression at some time during their lifetime, the disorder has been relatively neglected by behavior analysts. The preponderance of research on the etiology and treatment of depression has been conducted by cognitive behavior theorists and biological psychiatrists and psychopharmacologists interested in the biological substrates of depression. These approaches have certainly been useful, but their reliance on cognitive and biological processes and their lack of attention to environment—behavior relations render them unsatisfactory from a behavior-analytic perspective. The purpose of this paper is to provide a behavior-analytic account of depression and to derive from this account several possible treatment interventions. In addition, case material is presented to illustrate an acceptance-based approach with a depressed client. PMID:22478195

  6. Salience and Attention in Surprisal-Based Accounts of Language Processing

    PubMed Central

    Zarcone, Alessandra; van Schijndel, Marten; Vogels, Jorrig; Demberg, Vera

    2016-01-01

    The notion of salience has been singled out as the explanatory factor for a diverse range of linguistic phenomena. In particular, perceptual salience (e.g., visual salience of objects in the world, acoustic prominence of linguistic sounds) and semantic-pragmatic salience (e.g., prominence of recently mentioned or topical referents) have been shown to influence language comprehension and production. A different line of research has sought to account for behavioral correlates of cognitive load during comprehension as well as for certain patterns in language usage using information-theoretic notions, such as surprisal. Surprisal and salience both affect language processing at different levels, but the relationship between the two has not been adequately elucidated, and the question of whether salience can be reduced to surprisal / predictability is still open. Our review identifies two main challenges in addressing this question: terminological inconsistency and lack of integration between high and low levels of representations in salience-based accounts and surprisal-based accounts. We capitalize upon work in visual cognition in order to orient ourselves in surveying the different facets of the notion of salience in linguistics and their relation with models of surprisal. We find that work on salience highlights aspects of linguistic communication that models of surprisal tend to overlook, namely the role of attention and relevance to current goals, and we argue that the Predictive Coding framework provides a unified view which can account for the role played by attention and predictability at different levels of processing and which can clarify the interplay between low and high levels of processes and between predictability-driven expectation and attention-driven focus. PMID:27375525

  7. Salience and Attention in Surprisal-Based Accounts of Language Processing.

    PubMed

    Zarcone, Alessandra; van Schijndel, Marten; Vogels, Jorrig; Demberg, Vera

    2016-01-01

    The notion of salience has been singled out as the explanatory factor for a diverse range of linguistic phenomena. In particular, perceptual salience (e.g., visual salience of objects in the world, acoustic prominence of linguistic sounds) and semantic-pragmatic salience (e.g., prominence of recently mentioned or topical referents) have been shown to influence language comprehension and production. A different line of research has sought to account for behavioral correlates of cognitive load during comprehension as well as for certain patterns in language usage using information-theoretic notions, such as surprisal. Surprisal and salience both affect language processing at different levels, but the relationship between the two has not been adequately elucidated, and the question of whether salience can be reduced to surprisal / predictability is still open. Our review identifies two main challenges in addressing this question: terminological inconsistency and lack of integration between high and low levels of representations in salience-based accounts and surprisal-based accounts. We capitalize upon work in visual cognition in order to orient ourselves in surveying the different facets of the notion of salience in linguistics and their relation with models of surprisal. We find that work on salience highlights aspects of linguistic communication that models of surprisal tend to overlook, namely the role of attention and relevance to current goals, and we argue that the Predictive Coding framework provides a unified view which can account for the role played by attention and predictability at different levels of processing and which can clarify the interplay between low and high levels of processes and between predictability-driven expectation and attention-driven focus. PMID:27375525

  8. Financial Accounting for Local and State School Systems: Standard Receipt and Expenditure Accounts. State Educational Records and Reports Series Handbook II. Bulletin, 1957, No. 4

    ERIC Educational Resources Information Center

    Reason, Paul L., Comp.; White, Alpheus L., Comp.

    1957-01-01

    This handbook is the basic guide to financial accounting for local and State school systems in the United States. It is the second in a series of four handbooks in the State of Educational Records and Reports Series undertaken at the request of a number of national organizations. Handbook I, "The Common Core of State Educational Information," was…

  9. Transparency & Accountability: An Evaluation of the VSA College Portrait Pilot. A Special Report from the National Institute for Learning Outcomes Assessment for the Voluntary System of Accountability

    ERIC Educational Resources Information Center

    Jankowski, Natasha A.; Ikenberry, Stanley O.; Kinzie, Jillian; Kuh, George D.; Shenoy, Gloria F.; Baker, Gianina R.

    2012-01-01

    The Voluntary System of Accountability (VSA) is a vehicle for public four-year universities to report comparable information about the undergraduate student experience via the College Portrait, a common web reporting template. The National Institute for Learning Outcomes Assessment (NILOA) was asked by the VSA to evaluate the effectiveness of the…

  10. Property Accounting for Local and State School Systems. State Educational Records and Reports Series--Handbook III.

    ERIC Educational Resources Information Center

    Reason, Paul L.; Tankard, George G., Jr.

    This handbook serves as a basic guide to property accounting for local and state school systems in the U.S. Information and guidelines are presented regarding--(1) classification of property accounts, (2) definitions of property accounts, (3) measures of school property, (4) supplies and equipment, (5) individual property records, and (6) summary…

  11. A performance weighting procedure for GCMs based on explicit probabilistic models and accounting for observation uncertainty

    NASA Astrophysics Data System (ADS)

    Renard, Benjamin; Vidal, Jean-Philippe

    2016-04-01

    In recent years, the climate modeling community has put a lot of effort into releasing the outputs of multimodel experiments for use by the wider scientific community. In such experiments, several structurally distinct GCMs are run using the same observed forcings (for the historical period) or the same projected forcings (for the future period). In addition, several members are produced for a single given model structure, by running each GCM with slightly different initial conditions. This multiplicity of GCM outputs offers many opportunities in terms of uncertainty quantification or GCM comparisons. In this presentation, we propose a new procedure to weight GCMs according to their ability to reproduce the observed climate. Such weights can be used to combine the outputs of several models in a way that rewards good-performing models and discards poorly-performing ones. The proposed procedure has the following main properties: 1. It is based on explicit probabilistic models describing the time series produced by the GCMs and the corresponding historical observations, 2. It can use several members whenever available, 3. It accounts for the uncertainty in observations, 4. It assigns a weight to each GCM (all weights summing up to one), 5. It can also assign a weight to the "H0 hypothesis" that all GCMs in the multimodel ensemble are not compatible with observations. The application of the weighting procedure is illustrated with several case studies including synthetic experiments, simple cases where the target GCM output is a simple univariate variable and more realistic cases where the target GCM output is a multivariate and/or a spatial variable. These case studies illustrate the generality of the procedure which can be applied in a wide range of situations, as long as the analyst is prepared to make an explicit probabilistic assumption on the target variable. Moreover, these case studies highlight several interesting properties of the weighting procedure. In

  12. Minatom of Russia Situation and Crisis Center and the Automated Federal Information System for Nuclear Material Control and Accounting

    SciTech Connect

    Berchik,V P; Kasumova,L A; Babcock,R A; Heinberg,C L; Tynan,D M

    2001-06-25

    Under the Situation and Crisis Center (SCC) management, the Information Analytical Center (IAC) of the Ministry of Atomic Energy (Minatom) of Russia was created to oversee the operation of the Federal Nuclear Material Control and Accounting Information System (FIS). During 2000, the FIS achieved an important milestone in its development: the basic functions of the information system were implemented. This includes placing into operation the collecting and processing of nuclear material control and accounting (MC&A) information from the enterprises reporting to the FIS. The FIS began working with 14 Russian enterprises to develop and implement full-function reporting (i.e., reporting inventory and inventory changes including closeout and reconciliation between the FIS and enterprises). In 2001, the system will expand to include enterprise-level inventory information for all enterprises using nuclear materials in Russia. For this reason, at the end of 2000 through the beginning of 2001, five separate training sessions were held for over 100 enterprise personnel responsible for preparation and transfer of the reports to the FIS. Through the assistance of the Nuclear Material Protection, Control and Accounting (MPC&A) program, information systems for the accounting of nuclear materials are being installed at Russia enterprises. In creating the program for modernization of the Russian Federation State System of Accounting and Control (SSAC) of nuclear material, the SCC conducted a survey of the enterprises to determine the readiness of their internal MC&A systems for reporting to the FIS. Based on the information from the survey and the results of the projects on creation of local information systems at Russian enterprises, the analysis of information and the technical aspects of MC&A systems identified deficiencies that were analyzed and recommendations for eliminating these deficiencies were proposed. The concentration of analytical and administrative functions at the

  13. Lexical, conceptual and motor information in memory for action phrases: a multi-system account.

    PubMed

    Engelkamp, Johannes; Jahn, Petra

    2003-06-01

    According to the multi-system account [J. Engelkamp, H.D. Zimmer, The Human Memory: A Multi-Modal Approach, Hogrefe & Huber, Seattle, 1994], the enactment effect in free recall of action phrases (e.g. break the stick) is independent of inter- and intra-phrase associations because it emerges from the nonverbal encoding processes under enactment. Two experiments have been reported which tested these and further assumptions of the multi-system account of the enactment effect. In both experiments, inter- and intra-phrase (verb-object) associations were varied simultaneously in addition to enactment. In Experiment 1, the memory test was free recall, and in Experiment 2, it was cued recall. Independent effects of all three factors were observed in free recall. Enacted phrases were recalled better than phrases learned only verbally. Phrases with high-associated objects and verbs were better recalled than phrases with low-associated objects and verbs, and categorically related phrases were better recalled than unrelated phrases. In cued recall, there was no effect of categorical list structure. The effects of intra-phrase structure and enactment corresponded to those in free recall. All interactions were nonsignificant. The findings were interpreted as support for the multi-system account. PMID:12750046

  14. An SSH key management system: easing the pain of managing key/user/account associations

    NASA Astrophysics Data System (ADS)

    Arkhipkin, D.; Betts, W.; Lauret, J.; Shiryaev, A.

    2008-07-01

    Cyber security requirements for secure access to computing facilities often call for access controls via gatekeepers and the use of two-factor authentication. Using SSH keys to satisfy the two factor authentication requirement has introduced a potentially challenging task of managing the keys and their associations with individual users and user accounts. Approaches for a facility with the simple model of one remote user corresponding to one local user would not work at facilities that require a many-to-many mapping between users and accounts on multiple systems. We will present an SSH key management system we developed, tested and deployed to address the many-to-many dilemma in the environment of the STAR experiment. We will explain its use in an online computing context and explain how it makes possible the management and tracing of group account access spread over many sub-system components (data acquisition, slow controls, trigger, detector instrumentation, etc.) without the use of shared passwords for remote logins.

  15. Management Information System Project. Data Processors Manual to the Program Oriented Accounting System: The Budgetary Process.

    ERIC Educational Resources Information Center

    Foley, Walter; Harr, Gordon

    The purpose of this manual is to serve the needs of a data processing facility in the operation of a management information system (MIS). Included in the manual are system flowcharts, job control language, and system documentation. The system has been field tested and operates under IBM System 360/Model 65-05-MVT-HASP. The programing language is…

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

    ERIC Educational Resources Information Center

    Superfine, Benjamin Michael

    2009-01-01

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

  17. A dynamic water accounting framework based on marginal resource opportunity cost

    NASA Astrophysics Data System (ADS)

    Tilmant, A.; Marques, G.; Mohamed, Y.

    2014-10-01

    Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply-side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins were being more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoirs operators are considered as economic agents who can exchange water with their hydraulic neighbours at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

  18. A dynamic water accounting framework based on marginal resource opportunity cost

    NASA Astrophysics Data System (ADS)

    Tilmant, A.; Marques, G.; Mohamed, Y.

    2015-03-01

    Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins have become more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoir operators are considered as economic agents who can exchange water with their hydraulic neighbors at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

  19. Generation of SEEAW asset accounts based on water resources management models

    NASA Astrophysics Data System (ADS)

    Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín

    2015-04-01

    One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.

  20. Nineteenth-Century World's Fairs as Accountability Systems: Scopic Systems, Audit Practices and Educational Data

    ERIC Educational Resources Information Center

    Sobe, Noah W.; Boven, David T.

    2014-01-01

    Late-19th century World's Fairs constitute an important chapter in the history of educational accountability. International expositions allowed for educational systems and practices to be "audited" by lay and expert audiences. In this article we examine how World's Fair exhibitors sought to make visible educational practices…

  1. The impact of activity based cost accounting on health care capital investment decisions.

    PubMed

    Greene, J K; Metwalli, A

    2001-01-01

    For the future survival of the rural hospitals in the U.S., there is a need to make sound financial decisions. The Activity Based Cost Accounting (ABC) provides more accurate and detailed cost information to make an informed capital investment decision taking into consideration all the costs and revenue reimbursement from third party payors. The paper analyzes, evaluates and compares two scenarios of acquiring capital equipment and attempts to show the importance of utilizing the ABC method in making a sound financial decision as compared to the traditional cost method. PMID:11794757

  2. CYBERSECURITY AND USER ACCOUNTABILITY IN THE C-AD CONTROL SYSTEM

    SciTech Connect

    MORRIS,J.T.; BINELLO, S.; D OTTAVIO, T.; KATZ, R.A.

    2007-10-15

    A heightened awareness of cybersecurity has led to a review of the procedures that ensure user accountability for actions performed on the computers of the Collider-Accelerator Department (C-AD) Control System. Control system consoles are shared by multiple users in control rooms throughout the C-AD complex. A significant challenge has been the establishment of procedures that securely control and monitor access to these shared consoles without impeding accelerator operations. This paper provides an overview of C-AD cybersecurity strategies with an emphasis on recent enhancements in user authentication and tracking methods.

  3. Upgrade of the Nuclear Material Protection, Control and Accounting System at the VNIIEF Industrial Zone

    SciTech Connect

    Lewis, J.C.; Maltsev, V.; Singh, S.P.

    1999-09-20

    The Industrial Zone at the Russian Federal Nuclear Center/All-Russian Scientific Research Institute of Experimental Physics (RFNC/VNEEF) consists of ten guarded areas with twenty two material balance areas (A and As). The type of facilities in the Industrial Zone include storage sites, machine shops, research facilities, and training facilities. Modernization of the Material Protection, Control and Accounting (MPC and A) System at the Industrial Zone started in 1997. This paper provides a description of, the methodology/strategy used in the upgrade of the MFC and A system.

  4. Structuring a Competency-Based Accounting Communication Course at the Graduate Level

    ERIC Educational Resources Information Center

    Sharifi, Mohsen; McCombs, Gary B.; Fraser, Linda Lussy; McCabe, Robert K.

    2009-01-01

    The authors describe a graduate capstone accounting class as a basis for building communication skills desired by both accounting practitioners and accounting faculty. An academic service-learning (ASL) component is included. Adopted as a required class for a master of science degree in accounting at two universities, this course supports…

  5. Effectiveness of Pavement Management System and its Effects to the Closing of Final Account in Construction Project in Malaysia

    NASA Astrophysics Data System (ADS)

    Zakaria, Zarabizan; Ismail, Syuhaida; Yusof, Aminah Md

    2013-04-01

    Federal roads maintenance needs a systematic and effective mechanism to ensure that the roads are in good condition and provide comfort to the road user. In implementing effective maintenance, budget is main the factor limiting this endeavor. Thus Public Works Department (PWD) Malaysia used Highway Development and Management (HDM-4) System to help the management of PWD Malaysia in determining the location and length of the road to be repaired according to the priority based on its analysis. For that purpose, PWD Malaysia has applied Pavement Management System (PMS) which utilizes HDM-4 as the analysis engine to conduct technical and economic analysis in generating annual work programs for pavement maintenance. As a result, a lot of feedback and comment have been received from Supervisory and Roads Maintenance Unit (UPPJ) Zonal on the accuracy of the system output and problems that arise in the closing of final account. Therefore, the objective of this paper is to evaluate current system accuracy in terms of generating the annual work program for periodic pavement maintenance, to identify factors contributing to the system inaccuracy in selecting the location and length of roads that require for treatment and to propose improvement measures for the system accuracy. The factors affecting the closing of final account caused by result received from the pavement management system are also defined. The scope of this paper is on the existing HDM-4 System which cover four states specifically Perlis, Selangor, Kelantan and Johor which is analysed via the work program output data for the purpose of evaluating the system accuracy. The method used in this paper includes case study, interview, discussion and analysis of the HDM-4 System output data. This paper has identified work history not updated and the analysis is not using the current data as factors contributing to the system accuracy. From the result of this paper, it is found that HDM-4's system accuracy used by PWD

  6. Examples of MC and A systems to meet prompt accountability specifications

    SciTech Connect

    Eggers, R F; Brouns, R J; Bryant, J L; Davenport, L C; Brite, D W; Kinnison, R R; Fager, J E; Williams, R C; Wilson, R L

    1983-01-01

    Proposed regulations for NRC licensees authorized to possess and process formula quantities of strategic special nuclear material (SSNM) would require each licensee to implement a material control and accounting (MC and A) system capable of prompt loss detection and alarm resolution. In support of the loss detection and alarm response activities an overcheck program would also be implemented. This program would include personnel qualification and training, quality control, inventory verification and shipper-receiver transaction verification. However, the frequeny of physical inventory verification would be about once per year rather than once every two months. In addition MC and A activities would include procedures for the prevention and detection of data falsification and other forms of deceit that might undermine the performance of the loss detection and response systems. This report provides examples of prompt accountability systems for four plants: mixed oxide fuel fabrication, uranium hexafluoride conversion, high enriched uranium fuel fabrication, and high enriched uranium scrap recovery. Purpose of this report is to provide guidance to the MC and A system designer and evaluator on how the proposed requirements might be met.

  7. Greenhouse Gas Emissions Accounting of Urban Residential Consumption: A Household Survey Based Approach

    PubMed Central

    Lin, Tao; Yu, Yunjun; Bai, Xuemei; Feng, Ling; Wang, Jin

    2013-01-01

    Devising policies for a low carbon city requires a careful understanding of the characteristics of urban residential lifestyle and consumption. The production-based accounting approach based on top-down statistical data has a limited ability to reflect the total greenhouse gas (GHG) emissions from residential consumption. In this paper, we present a survey-based GHG emissions accounting methodology for urban residential consumption, and apply it in Xiamen City, a rapidly urbanizing coastal city in southeast China. Based on this, the main influencing factors determining residential GHG emissions at the household and community scale are identified, and the typical profiles of low, medium and high GHG emission households and communities are identified. Up to 70% of household GHG emissions are from regional and national activities that support household consumption including the supply of energy and building materials, while 17% are from urban level basic services and supplies such as sewage treatment and solid waste management, and only 13% are direct emissions from household consumption. Housing area and household size are the two main factors determining GHG emissions from residential consumption at the household scale, while average housing area and building height were the main factors at the community scale. Our results show a large disparity in GHG emissions profiles among different households, with high GHG emissions households emitting about five times more than low GHG emissions households. Emissions from high GHG emissions communities are about twice as high as from low GHG emissions communities. Our findings can contribute to better tailored and targeted policies aimed at reducing household GHG emissions, and developing low GHG emissions residential communities in China. PMID:23405187

  8. Greenhouse gas emissions accounting of urban residential consumption: a household survey based approach.

    PubMed

    Lin, Tao; Yu, Yunjun; Bai, Xuemei; Feng, Ling; Wang, Jin

    2013-01-01

    Devising policies for a low carbon city requires a careful understanding of the characteristics of urban residential lifestyle and consumption. The production-based accounting approach based on top-down statistical data has a limited ability to reflect the total greenhouse gas (GHG) emissions from residential consumption. In this paper, we present a survey-based GHG emissions accounting methodology for urban residential consumption, and apply it in Xiamen City, a rapidly urbanizing coastal city in southeast China. Based on this, the main influencing factors determining residential GHG emissions at the household and community scale are identified, and the typical profiles of low, medium and high GHG emission households and communities are identified. Up to 70% of household GHG emissions are from regional and national activities that support household consumption including the supply of energy and building materials, while 17% are from urban level basic services and supplies such as sewage treatment and solid waste management, and only 13% are direct emissions from household consumption. Housing area and household size are the two main factors determining GHG emissions from residential consumption at the household scale, while average housing area and building height were the main factors at the community scale. Our results show a large disparity in GHG emissions profiles among different households, with high GHG emissions households emitting about five times more than low GHG emissions households. Emissions from high GHG emissions communities are about twice as high as from low GHG emissions communities. Our findings can contribute to better tailored and targeted policies aimed at reducing household GHG emissions, and developing low GHG emissions residential communities in China. PMID:23405187

  9. Briefing Paper on Performance Evaluation within an Accountability System: An Addendum to the AB 1417 Performance Reporting Project Report

    ERIC Educational Resources Information Center

    Research and Planning Group for California Community Colleges (RP Group), 2005

    2005-01-01

    The purpose of this briefing paper is to review common approaches to performance evaluation in accountability systems, in order to recommend a workable approach for California Community colleges, as the system seeks to meet the requirements of district-level accountability required by AB 1417. The recommendations within this paper capture commonly…

  10. 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

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What must my travel 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...

  11. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false Do we need an automated... 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...

  12. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false Do we need an automated... 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...

  13. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Do we need an automated... 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...

  14. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false Do we need an automated... 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...

  15. 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

    ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false Do we need an automated... 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...

  16. GL chart of accounts maintenance for HANDI 2000 business management system

    SciTech Connect

    Wilson, D.

    1998-08-24

    The chart of accounts is reviewed and compared to DOE annually. The Accounting Group identifies and processes necessary changes at this time. Sub-accounts are added on a monthly basis to track new funding sources.

  17. Accounting for downscaling and model uncertainties in examining the impacts of climate change on hydrological systems

    NASA Astrophysics Data System (ADS)

    Franklin, M.; Yan, E.; Demissie, Y.

    2010-12-01

    Statistical downscaling is a widely used method of transforming global climate model output to a regional or local scale for impact assessment studies. Uncertainties, both in the predictions generated through statistical downscaling and in the climate model simulations themselves, are rarely accounted for in the resultant downscaled climate parameters. Using observational meteorological data from 130 weather stations located in the upper midwest region of the U.S. and the 30-member ensemble of Community Climate System Model forecasts under the A1B SRES scenario, probability distribution functions (PDF) accounting for the aforementioned downscaling and model uncertainties were generated for daily precipitation, maximum and minimum temperature. Two-stage downscaling was performed for each model ensemble member resulting in 30 daily estimates of temperature and precipitation for each weather station. As temperature is a much smoother spatial and temporal process than precipitation, separate downscaling methods were developed for these two parameters. The standard errors from the downscaling stages were retained to quantify uncertainty in the estimates. Combined with the 30 realizations for each day, PDFs were generated that characterize both sources of uncertainty. Repeated samples drawn from the resultant PDFs served as inputs to the Soil and Water Assessment Tool (SWAT) hydrological model. The impact of climate change, accounting for uncertainty in downscaling and the climate model, on the hydrological cycle of the upper Mississippi river basin was assessed. Sensitivity in the SWAT model to uncertainty in the input parameters was also examined.

  18. An enhanced nonlinear damping approach accounting for system constraints in active mass dampers

    NASA Astrophysics Data System (ADS)

    Venanzi, Ilaria; Ierimonti, Laura; Ubertini, Filippo

    2015-11-01

    Active mass dampers are a viable solution for mitigating wind-induced vibrations in high-rise buildings and improve occupants' comfort. Such devices suffer particularly when they reach force saturation of the actuators and maximum extension of their stroke, which may occur in case of severe loading conditions (e.g. wind gust and earthquake). Exceeding actuators' physical limits can impair the control performance of the system or even lead to devices damage, with consequent need for repair or substitution of part of the control system. Controllers for active mass dampers should account for their technological limits. Prior work of the authors was devoted to stroke issues and led to the definition of a nonlinear damping approach, very easy to implement in practice. It consisted of a modified skyhook algorithm complemented with a nonlinear braking force to reverse the direction of the mass before reaching the stroke limit. This paper presents an enhanced version of this approach, also accounting for force saturation of the actuator and keeping the simplicity of implementation. This is achieved by modulating the control force by a nonlinear smooth function depending on the ratio between actuator's force and saturation limit. Results of a numerical investigation show that the proposed approach provides similar results to the method of the State Dependent Riccati Equation, a well-established technique for designing optimal controllers for constrained systems, yet very difficult to apply in practice.

  19. Moon base reactor system

    NASA Technical Reports Server (NTRS)

    Chavez, H.; Flores, J.; Nguyen, M.; Carsen, K.

    1989-01-01

    The objective of our reactor design is to supply a lunar-based research facility with 20 MW(e). The fundamental layout of this lunar-based system includes the reactor, power conversion devices, and a radiator. The additional aim of this reactor is a longevity of 12 to 15 years. The reactor is a liquid metal fast breeder that has a breeding ratio very close to 1.0. The geometry of the core is cylindrical. The metallic fuel rods are of beryllium oxide enriched with varying degrees of uranium, with a beryllium core reflector. The liquid metal coolant chosen was natural lithium. After the liquid metal coolant leaves the reactor, it goes directly into the power conversion devices. The power conversion devices are Stirling engines. The heated coolant acts as a hot reservoir to the device. It then enters the radiator to be cooled and reenters the Stirling engine acting as a cold reservoir. The engines' operating fluid is helium, a highly conductive gas. These Stirling engines are hermetically sealed. Although natural lithium produces a lower breeding ratio, it does have a larger temperature range than sodium. It is also corrosive to steel. This is why the container material must be carefully chosen. One option is to use an expensive alloy of cerbium and zirconium. The radiator must be made of a highly conductive material whose melting point temperature is not exceeded in the reactor and whose structural strength can withstand meteor showers.

  20. Incentives for Accountability. ERIC Digest.

    ERIC Educational Resources Information Center

    Lashway, Larry

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

  1. A Commentary on "Updating the Duplex Design for Test-Based Accountability in the Twenty-First Century"

    ERIC Educational Resources Information Center

    Brandt, Steffen

    2010-01-01

    This article presents the author's commentary on "Updating the Duplex Design for Test-Based Accountability in the Twenty-First Century," in which Isaac I. Bejar and E. Aurora Graf propose the application of a test design--the duplex design (which was proposed in 1988 by Bock and Mislevy) for application in current accountability assessments.…

  2. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

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

  3. Water accounting for stressed river basins based on water resources management models.

    PubMed

    Pedro-Monzonís, María; Solera, Abel; Ferrer, Javier; Andreu, Joaquín; Estrela, Teodoro

    2016-09-15

    Water planning and the Integrated Water Resources Management (IWRM) represent the best way to help decision makers to identify and choose the most adequate alternatives among other possible ones. The System of Environmental-Economic Accounting for Water (SEEA-W) is displayed as a tool for the building of water balances in a river basin, providing a standard approach to achieve comparability of the results between different territories. The target of this paper is to present the building up of a tool that enables the combined use of hydrological models and water resources models to fill in the SEEA-W tables. At every step of the modelling chain, we are capable to build the asset accounts and the physical water supply and use tables according to SEEA-W approach along with an estimation of the water services costs. The case study is the Jucar River Basin District (RBD), located in the eastern part of the Iberian Peninsula in Spain which as in other many Mediterranean basins is currently water-stressed. To guide this work we have used PATRICAL model in combination with AQUATOOL Decision Support System (DSS). The results indicate that for the average year the total use of water in the district amounts to 15,143hm(3)/year, being the Total Water Renewable Water Resources 3909hm(3)/year. On the other hand, the water service costs in Jucar RBD amounts to 1634 million € per year at constant 2012 prices. It is noteworthy that 9% of these costs correspond to non-conventional resources, such as desalinated water, reused water and water transferred from other regions. PMID:27161139

  4. Advanced international training course on state systems of accounting for and control of nuclear materials

    SciTech Connect

    Not Available

    1981-10-01

    This report incorporates all lectures and presentations at the Advanced International Training Course on State Systems of Accounting for and Control of Nuclear Material held April 27 through May 12, 1981 at Santa Fe and Los Alamos, New Mexico, and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards. Major emphasis for the 1981 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory, the Battelle Pacific Northwest Laboratory, and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at both the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, Richland, Washington.

  5. International training course on implementation of state systems of accounting for and control of nuclear materials: proceedings

    SciTech Connect

    Not Available

    1984-06-01

    This report incorporates all lectures and presentations at the International Training Course on Implementation of State Systems of Accounting for and Control of Nuclear Materials held October 17 through November 4, 1983, at Santa Fe and Los Alamos, New Mexico and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a State system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1983 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, the Battelle Pacific Northwest Laboratory, Westinghouse Fast Flux Test Facility Visitor Center, and Washington Public Power System nuclear reactor facilities in Richland, Washington. Individual presentations were indexed for inclusion in the Energy Data Base.

  6. Cosmic emergy based ecological systems modelling

    NASA Astrophysics Data System (ADS)

    Chen, H.; Chen, G. Q.; Ji, X.

    2010-09-01

    Ecological systems modelling based on the unified biophysical measure of cosmic emergy in terms of embodied cosmic exergy is illustrated in this paper with ecological accounting, simulation and scenario analysis, by a case study for the regional socio-economic ecosystem associated with the municipality of Beijing. An urbanized regional ecosystem model with eight subsystems of natural support, agriculture, urban production, population, finance, land area, potential environmental impact, and culture is representatively presented in exergy circuit language with 12 state variables governing by corresponding ecodynamic equations, and 60 flows and auxiliary variables. To characterize the regional socio-economy as an ecosystem, a series of ecological indicators based on cosmic emergy are devised. For a systematic ecological account, cosmic exergy transformities are provided for various dimensions including climate flows, natural resources, industrial products, cultural products, population with educational hierarchy, and environmental emissions. For the urban ecosystem of Beijing in the period from 1990 to 2005, ecological accounting is carried out and characterized in full details. Taking 2000 as the starting point, systems modelling is realized to predict the urban evolution in a one hundred time horizon. For systems regulation, scenario analyses with essential policy-making implications are made to illustrate the long term systems effects of the expected water diversion and rise in energy price.

  7. A System of Student Feedback: Considerations of Academic Staff Taken into Account

    ERIC Educational Resources Information Center

    Hulpiau, Veerle; Masschelein, Evelien; Van Der Stockt, Luc; Verhesschen, Piet; Waeytens, Kim

    2007-01-01

    As a consequence of the suspension of a system of yearly evaluations of individual courses with student questionnaires, the University of Leuven organised a broad consultation of the academic community focussing on what they expect from a system based on student feedback. The study revealed that this community attaches great importance to a clear…

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

    ERIC Educational Resources Information Center

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

    2015-01-01

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

  9. 45 CFR 2508.11 - How shall offices maintaining a system of records be accountable for those records to prevent...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false How shall offices maintaining a system of records be accountable for those records to prevent unauthorized disclosure of information? 2508.11 Section... of records be accountable for those records to prevent unauthorized disclosure of information?...

  10. Illinois Junior College Management Information System. Manual I: Finance. Uniform Accounting Manual, 1972 Edition for 1972-73.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    Some of the purposes of this Uniform Accounting Manual for the public junior colleges in Illinois are to provide the following: (1) guidelines for establishing a sound financial accounting system; (2) information on policies, procedures, and forms necessary to meet legal requirements of the State of Illinois for the public junior colleges; (3) a…

  11. The Accountability System: Defining Responsibility for Student Achievement. Children Achieving: Philadelphia's Education Reform. Progress Report Series 1996-1997.

    ERIC Educational Resources Information Center

    Luhm, Theresa; Foley, Ellen; Corcoran, Tom

    This report explores issues related to accountability in the context of Children Achieving, the school reform effort of Philadelphia (Pennsylvania). The accountability system begins with content standards in English/language arts, mathematics, science, and the arts. The Stanford-9 Achievement Test has been designated to assess how students are…

  12. Accounting for negative automaintenance in pigeons: a dual learning systems approach and factored representations.

    PubMed

    Lesaint, Florian; Sigaud, Olivier; Khamassi, Mehdi

    2014-01-01

    Animals, including Humans, are prone to develop persistent maladaptive and suboptimal behaviours. Some of these behaviours have been suggested to arise from interactions between brain systems of Pavlovian conditioning, the acquisition of responses to initially neutral stimuli previously paired with rewards, and instrumental conditioning, the acquisition of active behaviours leading to rewards. However the mechanics of these systems and their interactions are still unclear. While extensively studied independently, few models have been developed to account for these interactions. On some experiment, pigeons have been observed to display a maladaptive behaviour that some suggest to involve conflicts between Pavlovian and instrumental conditioning. In a procedure referred as negative automaintenance, a key light is paired with the subsequent delivery of food, however any peck towards the key light results in the omission of the reward. Studies showed that in such procedure some pigeons persisted in pecking to a substantial level despite its negative consequence, while others learned to refrain from pecking and maximized their cumulative rewards. Furthermore, the pigeons that were unable to refrain from pecking could nevertheless shift their pecks towards a harmless alternative key light. We confronted a computational model that combines dual-learning systems and factored representations, recently developed to account for sign-tracking and goal-tracking behaviours in rats, to these negative automaintenance experimental data. We show that it can explain the variability of the observed behaviours and the capacity of alternative key lights to distract pigeons from their detrimental behaviours. These results confirm the proposed model as an interesting tool to reproduce experiments that could involve interactions between Pavlovian and instrumental conditioning. The model allows us to draw predictions that may be experimentally verified, which could help further investigate

  13. Accounting for Negative Automaintenance in Pigeons: A Dual Learning Systems Approach and Factored Representations

    PubMed Central

    Lesaint, Florian; Sigaud, Olivier; Khamassi, Mehdi

    2014-01-01

    Animals, including Humans, are prone to develop persistent maladaptive and suboptimal behaviours. Some of these behaviours have been suggested to arise from interactions between brain systems of Pavlovian conditioning, the acquisition of responses to initially neutral stimuli previously paired with rewards, and instrumental conditioning, the acquisition of active behaviours leading to rewards. However the mechanics of these systems and their interactions are still unclear. While extensively studied independently, few models have been developed to account for these interactions. On some experiment, pigeons have been observed to display a maladaptive behaviour that some suggest to involve conflicts between Pavlovian and instrumental conditioning. In a procedure referred as negative automaintenance, a key light is paired with the subsequent delivery of food, however any peck towards the key light results in the omission of the reward. Studies showed that in such procedure some pigeons persisted in pecking to a substantial level despite its negative consequence, while others learned to refrain from pecking and maximized their cumulative rewards. Furthermore, the pigeons that were unable to refrain from pecking could nevertheless shift their pecks towards a harmless alternative key light. We confronted a computational model that combines dual-learning systems and factored representations, recently developed to account for sign-tracking and goal-tracking behaviours in rats, to these negative automaintenance experimental data. We show that it can explain the variability of the observed behaviours and the capacity of alternative key lights to distract pigeons from their detrimental behaviours. These results confirm the proposed model as an interesting tool to reproduce experiments that could involve interactions between Pavlovian and instrumental conditioning. The model allows us to draw predictions that may be experimentally verified, which could help further investigate

  14. Accounting for Equity: Performance-Based Budgeting and Fiscal Equity in Florida

    ERIC Educational Resources Information Center

    Mullin, Christopher M.; Honeyman, David S.

    2008-01-01

    Institutional performance was a topic given considerable attention by the Commission on the Future of Higher Education. Florida's Community College System responded to the challenge by committing to increase performance-based funding allocations from less than 2% to 5% of total state appropriations. Results of the analysis indicated that…

  15. A biomimetic vision-based hovercraft accounts for bees' complex behaviour in various corridors.

    PubMed

    Roubieu, Frédéric L; Serres, Julien R; Colonnier, Fabien; Franceschini, Nicolas; Viollet, Stéphane; Ruffier, Franck

    2014-09-01

    Here we present the first systematic comparison between the visual guidance behaviour of a biomimetic robot and those of honeybees flying in similar environments. We built a miniature hovercraft which can travel safely along corridors with various configurations. For the first time, we implemented on a real physical robot the 'lateral optic flow regulation autopilot', which we previously studied computer simulations. This autopilot inspired by the results of experiments on various species of hymenoptera consists of two intertwined feedback loops, the speed and lateral control loops, each of which has its own optic flow (OF) set-point. A heading-lock system makes the robot move straight ahead as fast as 69 cm s(-1) with a clearance from one wall as small as 31 cm, giving an unusually high translational OF value (125° s(-1)). Our biomimetic robot was found to navigate safely along straight, tapered and bent corridors, and to react appropriately to perturbations such as the lack of texture on one wall, the presence of a tapering or non-stationary section of the corridor and even a sloping terrain equivalent to a wind disturbance. The front end of the visual system consists of only two local motion sensors (LMS), one on each side. This minimalistic visual system measuring the lateral OF suffices to control both the robot's forward speed and its clearance from the walls without ever measuring any speeds or distances. We added two additional LMSs oriented at +/-45° to improve the robot's performances in stiffly tapered corridors. The simple control system accounts for worker bees' ability to navigate safely in six challenging environments: straight corridors, single walls, tapered corridors, straight corridors with part of one wall moving or missing, as well as in the presence of wind. PMID:24615558

  16. Knowledge-based optical system design

    NASA Astrophysics Data System (ADS)

    Nouri, Taoufik

    1992-03-01

    This work is a new approach for the design of start optical systems and represents a new contribution of artificial intelligence techniques in the optical design field. A knowledge-based optical-systems design (KBOSD), based on artificial intelligence algorithms, first order logic, knowledge representation, rules, and heuristics on lens design, is realized. This KBOSD is equipped with optical knowledge in the domain of centered dioptrical optical systems used at low aperture and small field angles. It generates centered dioptrical, on-axis and low-aperture optical systems, which are used as start systems for the subsequent optimization by existing lens design programs. This KBOSD produces monochromatic or polychromatic optical systems, such as singlet lens, doublet lens, triplet lens, reversed singlet lens, reversed doublet lens, reversed triplet lens, and telescopes. In the design of optical systems, the KBOSD takes into account many user constraints such as cost, resistance of the optical material (glass) to chemical, thermal, and mechanical effects, as well as the optical quality such as minimal aberrations and chromatic aberrations corrections. This KBOSD is developed in the programming language Prolog and has knowledge on optical design principles and optical properties. It is composed of more than 3000 clauses. Inference engine and interconnections in the cognitive world of optical systems are described. The system uses neither a lens library nor a lens data base; it is completely based on optical design knowledge.

  17. Accountable care organization formation is associated with integrated systems but not high medical spending.

    PubMed

    Auerbach, David I; Liu, Hangsheng; Hussey, Peter S; Lau, Christopher; Mehrotra, Ateev

    2013-10-01

    Medicare's approximately 250 accountable care organizations (ACOs) care for a growing portion of all fee-for-service beneficiaries across the United States. We examined where ACOs have formed and what regional factors are predictive of ACO formation. Understanding these factors could help policy makers foster growth in areas with limited ACO development. We found wide variation in ACO formation, with large areas, such as the Northwest, essentially empty of ACOs, and others, such as the Northeast and Midwest, dense with the organizations. Key regional factors associated with ACO formation include a greater fraction of hospital risk sharing (capitation), larger integrated hospital systems, and primary care physicians practicing in large groups. Area income, Medicare per capita spending, Medicare Advantage enrollment rates, and physician density were not associated with ACO formation. Together, these results imply that underlying provider integration in a region may help drive the formation of ACOs. PMID:24101069

  18. Aiming for Accountability: Oregon. Reaching Results.

    ERIC Educational Resources Information Center

    Little, Priscilla

    Interest is growing in planning and implementing new systems of holding child and family services accountable for results. The Results-Based Accountability (RBA) Project at the Harvard Family Research Project (HFRP) has supported and built upon recent state efforts to develop these new accountability systems for child and family services. The RBA…

  19. Aiming for Accountability: Florida. Reaching Results.

    ERIC Educational Resources Information Center

    Horsch, Karen

    Interest is growing in planning and implementing new systems of holding child and family services accountable for results. The Results-Based Accountability (RBA) Project at the Harvard Family Research Project (HFRP) has supported and built upon recent state efforts to develop these new accountability systems for child and family services. The RBA…

  20. Aiming for Accountability: Iowa. Reaching Results.

    ERIC Educational Resources Information Center

    Little, Priscilla

    Interest is growing in planning and implementing new systems of holding child and family services accountable for results. The Results-Based Accountability (RBA) Project at the Harvard Family Research Project (HFRP) has supported and built upon recent state efforts to develop these new accountability systems for child and family services. The RBA…

  1. Aiming for Accountability: Ohio. Reaching Results.

    ERIC Educational Resources Information Center

    Schilder, Diane

    Interest is growing in planning and implementing new systems of holding child and family services accountable for results. The Results-Based Accountability (RBA) Project at the Harvard Family Research Project (HFRP) has supported and built upon recent state efforts to develop these new accountability systems for child and family services. The RBA…

  2. Aiming for Accountability: North Carolina. Reaching Results.

    ERIC Educational Resources Information Center

    Horsch, Karen

    Interest is growing in planning and implementing new systems of holding child and family services accountable for results. The Results-Based Accountability (RBA) Project at the Harvard Family Research Project (HFRP) has supported and built upon recent state efforts to develop these new accountability systems for child and family services. The RBA…

  3. Aiming for Accountability: Minnesota. Reaching Results.

    ERIC Educational Resources Information Center

    Schilder, Diane

    Interest is growing in planning and implementing new systems of holding child and family services accountable for results. The Results-Based Accountability (RBA) Project at the Harvard Family Research Project (HFRP) has supported and built upon recent state efforts to develop these new accountability systems for child and family services. The RBA…

  4. Aiming for Accountability: Georgia. Reaching Results.

    ERIC Educational Resources Information Center

    Schilder, Diane

    Interest is growing in planning and implementing new systems of holding child and family services accountable for results. The Results-Based Accountability (RBA) Project at the Harvard Family Research Project (HFRP) has supported and built upon recent state efforts to develop these new accountability systems for child and family services. The RBA…

  5. Aiming for Accountability: Vermont. Reaching Results.

    ERIC Educational Resources Information Center

    Horsch, Karen

    Interest is growing in planning and implementing new systems of holding child and family services accountable for results. The Results-Based Accountability (RBA) Project at the Harvard Family Research Project (HFRP) has supported and built upon recent state efforts to develop these new accountability systems for child and family services. The RBA…

  6. 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…

  7. Accountability and Productivity in the Illinois Community College System, Fiscal Year 1999.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    This report summarizes accountability activities and initiatives submitted by Illinois' 48 community colleges in their Accountability/Program Review reports. The three primary sections of this report include Accountability Special Focus Areas, Analyses of the Results of Fiscal Year 1999 College Program Reviews, and State-Level Initiatives. Topics…

  8. Stereoscopic ground-based determination of the cloud base height: theory of camera position calibration with account for lens distortion

    NASA Astrophysics Data System (ADS)

    Chulichkov, Alexey I.; Postylyakov, Oleg V.

    2016-05-01

    For the reconstruction of some geometrical characteristics of clouds a method was developed based on taking pictures of the sky by a pair of digital photo cameras and subsequent processing of the obtained sequence of stereo frames to obtain the height of the cloud base. Since the directions of the optical axes of the stereo cameras are not exactly known, a procedure of adjusting of obtained frames was developed which use photographs of the night starry sky. In the second step, the method of the morphological analysis of images is used to determine the relative shift of the coordinates of some fragment of cloud. The shift is used to estimate the searched cloud base height. The proposed method can be used for automatic processing of stereo data and getting the cloud base height. The earlier paper described a mathematical model of stereophotography measurement, poses and solves the problem of adjusting of optical axes of the cameras in paraxial (first-order geometric optics) approximation and was applied for the central part of the sky frames. This paper describes the model of experiment which takes into account lens distortion in Seidel approximation (depending on the third order of the distance from optical axis). We developed procedure of simultaneous camera position calibration and estimation of parameters of lens distortion in Seidel approximation.

  9. Design of a Competency-Based Assessment Model in the Field of Accounting

    ERIC Educational Resources Information Center

    Ciudad-Gómez, Adelaida; Valverde-Berrocoso, Jesús

    2012-01-01

    This paper presents the phases involved in the design of a methodology to contribute both to the acquisition of competencies and to their assessment in the field of Financial Accounting, within the European Higher Education Area (EHEA) framework, which we call MANagement of COMpetence in the areas of Accounting (MANCOMA). Having selected and…

  10. Back to the Future: Implementing a Broad Economic, Inquiry-Based Approach to Accounting Education

    ERIC Educational Resources Information Center

    Frecka, Thomas J.; Morris, Michael H.; Ramanan, Ramachandran

    2004-01-01

    Motivated by concerns about the quality of accounting education and calls for a broader, more active approach to learning by numerous accounting educators and practitioners over the past 2 decades, the authors of this article sought to provide a framework and example materials to address those issues. The framework makes use of broad, economic…

  11. Accounting for water-column variability in shallow-water waveguide characterizations based on modal eigenvalues

    SciTech Connect

    Becker, Kyle M.; Ballard, Megan S.

    2010-09-06

    The influence of water-column variability on the characterization of shallow-water waveguides using modal eigenvalue information is considered. This work is based on the relationship between the acoustic pressure field in shallow water and the depth-dependent Green's function through the Hankel transform. In many practical situations, the Hankel transform can be approximated by a Fourier transform, in which case the Green's function is approximated by a horizontal wave number spectrum with discrete peaks corresponding with individual modal eigenvalues. In turn, the wave number data can be used in inverse algorithms to determine geoacoustic properties of the waveguide. Wave number spectra are estimated from measurements of a point-source acoustic field on a horizontal aperture array in the water column. For range-dependent waveguides, techniques analogous to using a short-time Fourier transform are employed to estimate range-dependent wave number spectra. In this work, water-column variability due to linear internal waves and mesoscale features are considered. It will be shown that these two types of variability impact the estimation of range-dependent modal eigenvalues in different ways. Approaches for accounting for these different types of variability will be discussed as they apply to waveguide characterization.

  12. A Continuous Automated Vault Inventory System (CAVIS) for accountability monitoring of stored nuclear materials

    SciTech Connect

    Pickett, C.A.; Barham, M.A.; Gafford, T.A.; Hutchinson, D.P.; Jordan, J.K.; Maxey, L.C.; Moran, B.W.; Muhs, J.; Nodine, R.; Simpson, M.L.

    1994-12-08

    Nearly all facilities that store hazardous (radioactive or non-radioactive) materials must comply with prevailing federal, state, and local laws. These laws usually have components that require periodic physical inspections to insure that all materials remain safely and securely stored. The inspections are generally labor intensive, slow, put personnel at risk, and only find anomalies after they have occurred. The system described in this paper was developed for monitoring stored nuclear materials resulting from weapons dismantlement, but its applications extend to any storage facility that meets the above criteria. The traditional special nuclear material (SNM) accountability programs, that are currently used within most of the Department of Energy (DOE) complex, require the physical entry of highly trained personnel into SNM storage vaults. This imposes the need for additional security measures, which typically mandate that extra security personnel be present while SNM inventories are performed. These requirements increase labor costs and put additional personnel at risk to radiation exposure. In some cases, individuals have received radiation exposure equivalent to the annual maximum during just one inventory verification. With increasing overhead costs, the current system is rapidly becoming too expensive to operate, the need for an automated method of inventory verification is evident. The Continuous Automated Vault Inventory System (CAVIS) described in this paper was designed and prototyped as a low cost, highly reliable, and user friendly system that is capable of providing, real-time weight, gamma. and neutron energy confirmation from each item stored in a SNM vault. This paper describes the sensor technologies, the CAVIS prototype system (built at Y- 12 for highly enriched uranium storage), the technical requirements that must be achieved to assure successful implementation, and descriptions of sensor technologies needed for a plutonium facility.

  13. How Do Management Fees Affect Retirement Wealth under Mexico's Personal Retirement Accounts System?

    PubMed Central

    Aguila, Emma; Hurd, Michael D.; Rohwedder, Susann

    2014-01-01

    In 1997, Mexico transformed its pay-as-you-go social security system to a fully funded system with personal retirement accounts, including management fees. This article examines changes in retirement wealth resulting from this new system. It shows that management fees have drained a significant proportion of individuals' retirement wealth and have increased the number of persons claiming a government-subsidized minimum pension, particularly from the time the system was introduced in 1997 until adjustment to management fees in 2008. Since 2008, retirement wealth accumulation has been similar to that of the previous system. En 1997, México transformó su sistema de pensiones basado en cotizaciones individuales a uno de ahorro para el retiro que incluyen cuotas por la administración de las cuentas. El presente estudio examina los cambios en el monto de las pensiones como resultado de la introducción del nuevo sistema. Los resultados muestran que las cuotas de administración han drenado una proporción significativa del ahorro para el retiro de los individuos por lo que ha aumentado el número de personas que solicita la pensión mínima garantizada subsidiada por el gobierno desde que se introdujo el sistema en 1997 hasta que se hicieron ajustes en las cuotas de administración de los fondos de pensiones en 2008. A partir de 2008, la acumulación del ahorro para el retiro ha sido similar que la del sistema anterior. PMID:25601893

  14. Acid-base accounting assessment of mine wastes using the chromium reducible sulfur method.

    PubMed

    Schumann, Russell; Stewart, Warwick; Miller, Stuart; Kawashima, Nobuyuki; Li, Jun; Smart, Roger

    2012-05-01

    The acid base account (ABA), commonly used in assessment of mine waste materials, relies in part on calculation of potential acidity from total sulfur measurements. However, potential acidity is overestimated where organic sulfur, sulfate sulfur and some sulfide compounds make up a substantial portion of the sulfur content. The chromium reducible sulfur (CRS) method has been widely applied to assess reduced inorganic sulfur forms in sediments and acid sulfate soils, but not in ABA assessment of mine wastes. This paper reports the application of the CRS method to measuring forms of sulfur commonly found in mine waste materials. A number of individual sulfur containing minerals and real waste materials were analyzed using both CRS and total S and the potential acidity estimates were compared with actual acidity measured from net acid generation tests and column leach tests. The results of the CRS analysis made on individual minerals demonstrate good assessment of sulfur from a range of sulfides. No sulfur was measured using the CRS method in a number of sulfate salts, including jarosite and melanterite typically found in weathered waste rocks, or from dibenzothiophene characteristic of organic sulfur compounds common to coal wastes. Comparison of ABA values for a number of coal waste samples demonstrated much better agreement of acidity predicted from CRS analysis than total S analysis with actual acidity. It also resulted in reclassification of most samples tested from PAF to NAF. Similar comparisons on base metal sulfide wastes generally resulted in overestimation of the acid potential by total S and underestimation of the acid potential by CRS in comparison to acidity measured during NAG tests, but did not generally result in reclassification. In all the cases examined, the best estimate of potential acidity included acidity calculated from both CRS and jarositic S. PMID:22444067

  15. Development of computerized materials, protection, control and accountability systems in the former Soviet republics: a joint effort

    SciTech Connect

    Whiteson, R.; Ryan, R.H.; Seitz, S.; Landry, R.P.

    1996-07-01

    The laboratory-to-laboratory programs of cooperation between the US Department of Energy (DOE) and the Institutes of the Russian Federation and the government-to-government programs between the US and Russia have the goal of reducing the danger of nuclear weapons proliferation by strengthening systems of nuclear materials protection, control, and accountability (MPC&A). As part of these programs, DOE is making available to sites in the former Soviet Republics a new-generation nuclear materials accountability system similar to one developed for DOE sites. This new system, the Core Materials Accountability System (COREMAS), is designed for international use. It is a core system to which facility-specific extensions are expected to be made. This paper describes the joint efforts of US personnel and software development teams at sites in Russia, Kazakhstan, and the Ukraine to develop sophisticated computerized MPC&A systems that are customized for the site-specific needs of each facility.

  16. Accountability in Teenage Dating Violence: A Comparative Examination of Adult Domestic Violence and Juvenile Justice Systems Policies

    ERIC Educational Resources Information Center

    Zosky, Diane L.

    2010-01-01

    Unlike in the adult criminal justice system, where domestic violence policies hold perpetrators accountable for their violence, the juvenile justice system rarely addresses teenage dating violence. Although the adult criminal justice system has pursued policies toward intimate partner violence grounded on a "zero tolerance" ideology, the juvenile…

  17. ASCOT data base management system

    SciTech Connect

    Barbieri, J.; Nyholm, R.; Castro, C.; Hill, K.

    1980-07-01

    The ASCOT data base management system is designed to handle the data produced by both the experimental and theoretical efforts of the DOE Atmospheric Studies in Complex Terrain (ASCOT) project. The data base envisioned is hierarchically structured, sparse, and compact. Information concerning any given data file is stored in a directory file. The data base management system uses a relational data management approach. Presently three management schema are being developed for use with the data base. 5 figures.

  18. Women of Courage: A Personal Account of a Wilderness-Based Experiential Group for Survivors of Abuse

    ERIC Educational Resources Information Center

    Kelly, Virginia A.

    2006-01-01

    Adventure-based therapy has grown in both scope and popularity. These groups are frequently utilized in the treatment of adolescents with behavioral or substance abuse issues. Less evident is the use of this modality with other populations. Described here is a personal account of the author's participation in a wilderness-based group for women.…

  19. 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…

  20. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... segregated asset account includes a contract under which the reflection of investment return and market value...) provides that for purposes of section 801(b)(1)(A), the reflection of the investment return and the...

  1. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... segregated asset account includes a contract under which the reflection of investment return and market value...) provides that for purposes of section 801(b)(1)(A), the reflection of the investment return and the...

  2. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... segregated asset account includes a contract under which the reflection of investment return and market value...) provides that for purposes of section 801(b)(1)(A), the reflection of the investment return and the...

  3. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... segregated asset account includes a contract under which the reflection of investment return and market value...) provides that for purposes of section 801(b)(1)(A), the reflection of the investment return and the...

  4. Appearance questions can be misleading: a discourse-based account of the appearance-reality problem.

    PubMed

    Hansen, Mikkel B; Markman, Ellen M

    2005-05-01

    Preschoolers' success on the appearance-reality task is a milestone in theory-of-mind development. On the standard task children see a deceptive object, such as a sponge that looks like a rock, and are asked, "What is this really?" and "What does this look like?" Children below 412 years of age fail saying that the object not only is a sponge but also looks like a sponge. We propose that young children's difficulty stems from ambiguity in the meaning of "looks like." This locution can refer to outward appearance ("Peter looks like Paul") but in fact often refers to likely reality ("That looks like Jim"). We propose that "looks like" is taken to refer to likely reality unless the reality is already part of the common ground of the conversation. Because this joint knowledge is unclear to young children on the appearance-reality task, they mistakenly think the appearance question is about likely reality. Study 1 analyzed everyday conversations from the CHILDES database and documented that 2 and 3-year-olds are familiar with these two different uses of the locution. To disambiguate the meaning of "looks like," Study 2 clarified that reality was shared knowledge as part of the appearance question, e.g., "What does the sponge look like?" Study 3 used a non-linguistic measure to emphasize the shared knowledge of the reality in the appearance question. Study 4 asked children on their own to articulate the contrast between appearance and reality. At 91%, 85%, and 81% correct responses, children were at near ceiling levels in each of our manipulations while they failed the standard versions of the tasks. Moreover, we show how this discourse-based explanation accounts for findings in the literature. Thus children master the appearance-reality distinction by the age of 3 but the standard task masks this understanding because of the discourse structure involved in talking about appearances. PMID:15826611

  5. Cropland carbon fluxes in the United States: increasing geospatial resolution of inventory-based carbon accounting.

    PubMed

    West, Tristram O; Brandt, Craig C; Baskaran, Latha M; Hellwinckel, Chad M; Mueller, Richard; Bernacchi, Carl J; Bandaru, Varaprasad; Yang, Bai; Wilson, Bradly S; Marland, Gregg; Nelson, Richard G; De la Torre Ugarte, Daniel G; Post, Wilfred M

    2010-06-01

    Net annual soil carbon change, fossil fuel emissions from cropland production, and cropland net primary production were estimated and spatially distributed using land cover defined by NASA's moderate resolution imaging spectroradiometer (MODIS) and by the USDA National Agricultural Statistics Service (NASS) cropland data layer (CDL). Spatially resolved estimates of net ecosystem exchange (NEE) and net ecosystem carbon balance (NECB) were developed. The purpose of generating spatial estimates of carbon fluxes, and the primary objective of this research, was to develop a method of carbon accounting that is consistent from field to national scales. NEE represents net on-site vertical fluxes of carbon. NECB represents all on-site and off-site carbon fluxes associated with crop production. Estimates of cropland NEE using moderate resolution (approximately 1 km2) land cover data were generated for the conterminous United States and compared with higher resolution (30-m) estimates of NEE and with direct measurements of CO2 flux from croplands in Illinois and Nebraska, USA. Estimates of NEE using the CDL (30-m resolution) had a higher correlation with eddy covariance flux tower estimates compared with estimates of NEE using MODIS. Estimates of NECB are primarily driven by net soil carbon change, fossil fuel emissions associated with crop production, and CO2 emissions from the application of agricultural lime. NEE and NECB for U.S. croplands were -274 and 7 Tg C/yr for 2004, respectively. Use of moderate- to high-resolution satellite-based land cover data enables improved estimates of cropland carbon dynamics. PMID:20597291

  6. Classical spin glass system in external field with taking into account relaxation effects

    SciTech Connect

    Gevorkyan, A. S. Abajyan, H. G.

    2013-08-15

    We study statistical properties of disordered spin systems under the influence of an external field with taking into account relaxation effects. For description of system the spatial 1D Heisenberg spin-glass Hamiltonian is used. In addition, we suppose that interactions occur between nearest-neighboring spins and they are random. Exact solutions which define angular configuration of the spin in nodes were obtained from the equations of stationary points of Hamiltonian and the corresponding conditions for the energy local minimum. On the basis of these recurrent solutions an effective parallel algorithm is developed for simulation of stabile spin-chains of an arbitrary length. It is shown that by way of an independent order of N{sup 2} numerical simulations (where N is number of spin in each chain) it is possible to generate ensemble of spin-chains, which is completely ergodic which is equivalent to full self-averaging of spin-chains' vector polarization. Distributions of different parameters (energy, average polarization by coordinates, and spin-spin interaction constant) of unperturbed system are calculated. In particular, analytically is proved and numerically is shown, that for the Heisenberg nearest-neighboring Hamiltonian model, the distribution of spin-spin interaction constants as opposed to widely used Gauss-Edwards-Anderson distribution satisfies Levy alpha-stable distribution law. This distribution is nonanalytic function and does not have variance. In the work we have in detail studied critical properties of an ensemble depending on value of external field parameters (from amplitude and frequency) and have shown that even at weak external fields the spin-glass systemis strongly frustrated. It is shown that frustrations have fractal behavior, they are selfsimilar and do not disappear at scale decreasing of area. By the numerical computation is shown that the average polarization of spin-glass on a different coordinates can have values which can lead to

  7. Structure-Based Statistical Mechanical Model Accounts for the Causality and Energetics of Allosteric Communication

    PubMed Central

    Guarnera, Enrico; Berezovsky, Igor N.

    2016-01-01

    Allostery is one of the pervasive mechanisms through which proteins in living systems carry out enzymatic activity, cell signaling, and metabolism control. Effective modeling of the protein function regulation requires a synthesis of the thermodynamic and structural views of allostery. We present here a structure-based statistical mechanical model of allostery, allowing one to observe causality of communication between regulatory and functional sites, and to estimate per residue free energy changes. Based on the consideration of ligand free and ligand bound systems in the context of a harmonic model, corresponding sets of characteristic normal modes are obtained and used as inputs for an allosteric potential. This potential quantifies the mean work exerted on a residue due to the local motion of its neighbors. Subsequently, in a statistical mechanical framework the entropic contribution to allosteric free energy of a residue is directly calculated from the comparison of conformational ensembles in the ligand free and ligand bound systems. As a result, this method provides a systematic approach for analyzing the energetics of allosteric communication based on a single structure. The feasibility of the approach was tested on a variety of allosteric proteins, heterogeneous in terms of size, topology and degree of oligomerization. The allosteric free energy calculations show the diversity of ways and complexity of scenarios existing in the phenomenology of allosteric causality and communication. The presented model is a step forward in developing the computational techniques aimed at detecting allosteric sites and obtaining the discriminative power between agonistic and antagonistic effectors, which are among the major goals in allosteric drug design. PMID:26939022

  8. Structure-Based Statistical Mechanical Model Accounts for the Causality and Energetics of Allosteric Communication.

    PubMed

    Guarnera, Enrico; Berezovsky, Igor N

    2016-03-01

    Allostery is one of the pervasive mechanisms through which proteins in living systems carry out enzymatic activity, cell signaling, and metabolism control. Effective modeling of the protein function regulation requires a synthesis of the thermodynamic and structural views of allostery. We present here a structure-based statistical mechanical model of allostery, allowing one to observe causality of communication between regulatory and functional sites, and to estimate per residue free energy changes. Based on the consideration of ligand free and ligand bound systems in the context of a harmonic model, corresponding sets of characteristic normal modes are obtained and used as inputs for an allosteric potential. This potential quantifies the mean work exerted on a residue due to the local motion of its neighbors. Subsequently, in a statistical mechanical framework the entropic contribution to allosteric free energy of a residue is directly calculated from the comparison of conformational ensembles in the ligand free and ligand bound systems. As a result, this method provides a systematic approach for analyzing the energetics of allosteric communication based on a single structure. The feasibility of the approach was tested on a variety of allosteric proteins, heterogeneous in terms of size, topology and degree of oligomerization. The allosteric free energy calculations show the diversity of ways and complexity of scenarios existing in the phenomenology of allosteric causality and communication. The presented model is a step forward in developing the computational techniques aimed at detecting allosteric sites and obtaining the discriminative power between agonistic and antagonistic effectors, which are among the major goals in allosteric drug design. PMID:26939022

  9. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... limitation, those provisions relating to financial coverage standards (e.g. “TIER”), the borrower continue to... implement the provisions of Statement of Financial Accounting Standards (SFAS) No. 71, Accounting for the... Planning); (2) The deferral of any current period expense or expenses, on a cumulative basis for the...

  10. Improving Accountability Models by Using Technology-Enabled Knowledge Systems (TEKS). CSE Report 656

    ERIC Educational Resources Information Center

    Baker, Eva L.

    2005-01-01

    This paper addresses accountability and the role emerging technologies can play in improving education. The connection between accountability and technology can be best summarized in one term: feedback. Technological supports provide ways of designing, collecting and sharing information in order to provide the basis for the improvement of systems…

  11. Accountability and Productivity in the Community College System, Fiscal Year 2006

    ERIC Educational Resources Information Center

    Illinois Community College Board, 2006

    2006-01-01

    This report summarizes the results of academic, career and technical, adult education, and developmental education programs that were reviewed during fiscal year 2006. It highlights and summarizes accountability activities and initiatives described by Illinois' 48 community colleges in their Accountability/Program Review Reports for fiscal year…

  12. Accountability and Productivity in the Community College System, Fiscal Year 2002.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    This report, conducted by the Illinois Community College Board, highlights and summarizes accountability activities and initiatives described by Illinois' 48 community colleges in their 2002 Accountability/Program Review Reports. The report provides evidence that Illinois' comprehensive community colleges play a vital role in the state's…

  13. A modified Shockley equation taking into account the multi-element nature of light emitting diodes based on nanowire ensembles

    NASA Astrophysics Data System (ADS)

    Musolino, M.; Tahraoui, A.; van Treeck, D.; Geelhaar, L.; Riechert, H.

    2016-07-01

    In this work we study how the multi-element nature of light emitting diodes (LEDs) based on nanowire (NW) ensembles influences their current voltage (I–V) characteristics. We systematically address critical issues of the fabrication process that can result in significant fluctuations of the electrical properties among the individual NWs in such LEDs, paying particular attention to the planarization step. Electroluminescence (EL) maps acquired for two nominally identical NW-LEDs reveal that small processing variations can result in a large difference in the number of individual nano-devices emitting EL. The lower number of EL spots in one of the LEDs is caused by its inhomogeneous electrical properties. The I–V characteristics of this LED cannot be described well by the classical Shockley model. We are able to take into account the multi-element nature of such LEDs and fit the I–V characteristics in the forward bias regime by employing an ad hoc adjusted version of the Shockley equation. More specifically, we introduce a bias dependence of the ideality factor. The basic considerations of our model should remain valid also for other types of devices based on ensembles of interconnected p–n junctions with inhomogeneous electrical properties, regardless of the employed material system.

  14. A modified Shockley equation taking into account the multi-element nature of light emitting diodes based on nanowire ensembles.

    PubMed

    Musolino, M; Tahraoui, A; Treeck, D van; Geelhaar, L; Riechert, H

    2016-07-01

    In this work we study how the multi-element nature of light emitting diodes (LEDs) based on nanowire (NW) ensembles influences their current voltage (I-V) characteristics. We systematically address critical issues of the fabrication process that can result in significant fluctuations of the electrical properties among the individual NWs in such LEDs, paying particular attention to the planarization step. Electroluminescence (EL) maps acquired for two nominally identical NW-LEDs reveal that small processing variations can result in a large difference in the number of individual nano-devices emitting EL. The lower number of EL spots in one of the LEDs is caused by its inhomogeneous electrical properties. The I-V characteristics of this LED cannot be described well by the classical Shockley model. We are able to take into account the multi-element nature of such LEDs and fit the I-V characteristics in the forward bias regime by employing an ad hoc adjusted version of the Shockley equation. More specifically, we introduce a bias dependence of the ideality factor. The basic considerations of our model should remain valid also for other types of devices based on ensembles of interconnected p-n junctions with inhomogeneous electrical properties, regardless of the employed material system. PMID:27232449

  15. Expert and Knowledge Based Systems.

    ERIC Educational Resources Information Center

    Demaid, Adrian; Edwards, Lyndon

    1987-01-01

    Discusses the nature and current state of knowledge-based systems and expert systems. Describes an expert system from the viewpoints of a computer programmer and an applications expert. Addresses concerns related to materials selection and forecasts future developments in the teaching of materials engineering. (ML)

  16. MTA Computer Based Evaluation System.

    ERIC Educational Resources Information Center

    Brenner, Lisa P.; And Others

    The MTA PLATO-based evaluation system, which has been implemented by a consortium of schools of medical technology, is designed to be general-purpose, modular, data-driven, and interactive, and to accommodate other national and local item banks. The system provides a comprehensive interactive item-banking system in conjunction with online student…

  17. Statistical estimation of the performance of a fast-neutron multiplicity system for nuclear material accountancy

    NASA Astrophysics Data System (ADS)

    Chichester, David L.; Thompson, Scott J.; Kinlaw, Mathew T.; Johnson, James T.; Dolan, Jennifer L.; Flaska, Marek; Pozzi, Sara A.

    2015-06-01

    Statistical analyses have been performed to develop bounding estimates of the expected performance of a conceptual fast-neutron multiplicity system (FNMS) for assaying plutonium. The conceptual FNMS design includes 32 cubic liquid scintillator detectors, measuring 7.62 cm per side, configured into 4 stacked rings of 8 detectors each. Expected response characteristics for the individual FNMS detectors, as well as the response characteristics of the entire FNMS, were determined using Monte Carlo simulations based on prior validation experiments. The results from these simulations were then used to estimate the Pu assay capabilities of the FNMS in terms of counting time, assay mass, and assay mass variance, using assay mass variance as a figure of merit. The analysis results are compared against a commonly used thermal-neutron coincidence counter. The advantages of using a fast-neutron counting system versus a thermal-neutron counting system are significant. Most notably, the time required to perform an assay to an equivalent assay mass variance is greatly reduced with a fast-neutron system, by more than an order of magnitude compared with that of the thermal-neutron system, due to the reduced probability of random summing with the fast system. The improved FNMS performance is especially relevant for assays involving Pu masses of 10 g or more.

  18. A Time-Based Account of the Perception of Odor Objects and Valences

    PubMed Central

    Olofsson, Jonas K.; Bowman, Nicholas E.; Khatibi, Katherine; Gottfried, Jay A.

    2013-01-01

    Is human odor perception guided by memory or emotion? Object-centered accounts predict that recognition of unique odor qualities precedes valence decoding. Valence-centered accounts predict the opposite: that stimulus-driven valence responses precede and guide identification. In a speeded response time study, participants smelled paired odors, presented sequentially, and indicated whether the second odor in each pair belonged to the same category as the first (object evaluation task) or whether the second odor was more pleasant than the first (valence evaluation task). Object evaluation was faster and more accurate than valence evaluation. In a complementary experiment, participants performed an identification task, in which they indicated whether an odor matched the previously presented word label. Responses were quicker for odors preceded by semantically matching, rather than nonmatching, word labels, but results showed no evidence of interference from valence on nonmatching trials. These results are in accordance with object-centered accounts of odor perception. PMID:22961773

  19. The Effects of Student Response Systems on Performance and Satisfaction: An Investigation in a Tax Accounting Class

    ERIC Educational Resources Information Center

    Cummings, Richard G.; Hsu, Maxwell

    2007-01-01

    Does the use of student response systems (clickers) in the classroom increase student performance on exams? Do students perceive a benefit to using clickers in the classroom? This study investigates the effect of student response systems on accounting students' learning outcome and perceived satisfaction. Results show that, though the use of…

  20. 41 CFR 301-72.100 - What must my travel accounting system do in relation to common carrier transportation?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What must my travel accounting system do in relation to common carrier transportation? 301-72.100 Section 301-72.100 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL...

  1. 41 CFR 301-71.303 - What data must we capture in our travel advance accounting system?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What data must we capture in our travel advance accounting system? 301-71.303 Section 301-71.303 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES...

  2. 41 CFR 301-72.100 - What must my travel accounting system do in relation to common carrier transportation?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What must my travel accounting system do in relation to common carrier transportation? 301-72.100 Section 301-72.100 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL...

  3. 41 CFR 301-71.303 - What data must we capture in our travel advance accounting system?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What data must we capture in our travel advance accounting system? 301-71.303 Section 301-71.303 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES...

  4. A Unified Model of Time Perception Accounts for Duration-Based and Beat-Based Timing Mechanisms

    PubMed Central

    Teki, Sundeep; Grube, Manon; Griffiths, Timothy D.

    2011-01-01

    Accurate timing is an integral aspect of sensory and motor processes such as the perception of speech and music and the execution of skilled movement. Neuropsychological studies of time perception in patient groups and functional neuroimaging studies of timing in normal participants suggest common neural substrates for perceptual and motor timing. A timing system is implicated in core regions of the motor network such as the cerebellum, inferior olive, basal ganglia, pre-supplementary, and supplementary motor area, pre-motor cortex as well as higher-level areas such as the prefrontal cortex. In this article, we assess how distinct parts of the timing system subserve different aspects of perceptual timing. We previously established brain bases for absolute, duration-based timing and relative, beat-based timing in the olivocerebellar and striato-thalamo-cortical circuits respectively (Teki et al., 2011). However, neurophysiological and neuroanatomical studies provide a basis to suggest that timing functions of these circuits may not be independent. Here, we propose a unified model of time perception based on coordinated activity in the core striatal and olivocerebellar networks that are interconnected with each other and the cerebral cortex through multiple synaptic pathways. Timing in this unified model is proposed to involve serial beat-based striatal activation followed by absolute olivocerebellar timing mechanisms. PMID:22319477

  5. Mission vs. Mandate: How Charter School Leaders Conceptualize and Address Market-Based and Performance-Based Accountability Demands

    ERIC Educational Resources Information Center

    Blitz, Mark H.

    2011-01-01

    Charter school research has examined the relationship between charter school mission and issues of school accountability. However, there is a lack of research focusing on how charter school leaders frame and solve problems regarding multiple accountability demands. Given this gap, I investigate the question: How do charter school leaders…

  6. School-Based Accountability and the Distribution of Teacher Quality across Grades in Elementary School

    ERIC Educational Resources Information Center

    Fuller, Sarah C.; Ladd, Helen F.

    2013-01-01

    We use North Carolina data to explore whether the quality of teachers in the lower elementary grades (K-2) falls short of teacher quality in the upper grades (3-5) and to examine the hypothesis that school accountability pressures contribute to such quality shortfalls. Our concern with the early grades arises from recent studies highlighting how…

  7. Teachers' Perceptions of the Impact of Performance-Based Accountability on Teacher Efficacy

    ERIC Educational Resources Information Center

    Gantt, Phyllis Elizabeth Crowley

    2012-01-01

    Implementation of state and federal high-stakes accountability measures such as end-of-course tests (EoCTs) has contributed to increased teacher stress in the classroom, decreased teacher creativity and autonomy, and reduced effectiveness. Prior research focused primarily on the elementary and middle school levels, so this study sought to examine…

  8. Adapting Educational Measurement to the Demands of Test-Based Accountability

    ERIC Educational Resources Information Center

    Koretz, Daniel

    2015-01-01

    Accountability has become a primary function of large-scale testing in the United States. The pressure on educators to raise scores is vastly greater than it was several decades ago. Research has shown that high-stakes testing can generate behavioral responses that inflate scores, often severely. I argue that because of these responses, using…

  9. Performance-Based Incentives and the Behavior of Accounting Academics: Responding to Changes

    ERIC Educational Resources Information Center

    Moya, Soledad; Prior, Diego; Rodríguez-Pérez, Gonzalo

    2015-01-01

    When laws change the rules of the game, it is important to observe the effects on the players' behavior. Some effects can be anticipated while others are difficult to enunciate before the law comes into force. In this paper we have analyzed articles authored by Spanish accounting academics between 1996 and 2005 to assess the impact of a change in…

  10. Economic accounting system should include natural resources and environment, Panel recommends

    NASA Astrophysics Data System (ADS)

    Showstack, Randy

    Five years after the U.S. Congress ordered the Department of Commerce (DOC) to stop developing a method of accounting that tracks natural resources and environmental conditions as a part of the total national economic picture, a panel established by Congress and sponsored by DOC has unanimously concluded that the department was on the right track. The National Research Council Panel on Integrated Environmental and Economic Accounting said in a report released on July 15 that the department should be encouraged to continue developing comprehensive sets of statistics about nonmarket activities for use in national accounting efforts, and that “the development of environmental and natural-resource accounts is an essential investment for the nation.”

  11. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... insurance benefit is also entitled to periodic benefits under a workers' compensation law or plan of the... periodic benefit (including workers' compensation or any other payments based on a work relationship) on account of a total or partial disability (whether or not permanent) under a law or plan of the...

  12. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... insurance benefit is also entitled to periodic benefits under a workers' compensation law or plan of the... periodic benefit (including workers' compensation or any other payments based on a work relationship) on account of a total or partial disability (whether or not permanent) under a law or plan of the...

  13. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... insurance benefit is also entitled to periodic benefits under a workers' compensation law or plan of the... periodic benefit (including workers' compensation or any other payments based on a work relationship) on account of a total or partial disability (whether or not permanent) under a law or plan of the...

  14. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... insurance benefit is also entitled to periodic benefits under a workers' compensation law or plan of the... periodic benefit (including workers' compensation or any other payments based on a work relationship) on account of a total or partial disability (whether or not permanent) under a law or plan of the...

  15. 20 CFR 404.408 - Reduction of benefits based on disability on account of receipt of certain other disability...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... insurance benefit is also entitled to periodic benefits under a workers' compensation law or plan of the... periodic benefit (including workers' compensation or any other payments based on a work relationship) on account of a total or partial disability (whether or not permanent) under a law or plan of the...

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

    ERIC Educational Resources Information Center

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

    2010-01-01

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

  17. Crafting Coherence from Complex Policy Messages: Educators' Perceptions of Special Education and Standards-Based Accountability Policies

    ERIC Educational Resources Information Center

    Russell, Jennifer Lin; Bray, Laura E.

    2013-01-01

    Federal special education and accountability policies requires that educators individualize instruction for students with disabilities, while simultaneously ensuring that the vast majority of these students meet age-based grade-level standards and assessment targets. In this paper, we examine this dynamic interplay between policies through…

  18. The Effects of Project Based Learning on 21st Century Skills and No Child Left Behind Accountability Standards

    ERIC Educational Resources Information Center

    Holmes, Lisa Marie

    2012-01-01

    The purpose of this study was to determine ways "Digital Biographies," a Project Based Learning Unit, developed 21st century skills while simultaneously supporting NCLB accountability standards. The main goal of this study was to inform professional practice by exploring ways to address two separate, seemingly opposing, demands of…

  19. Description and User Manual for a Web-Based Interface to a Transit-Loss Accounting Program for Monument and Fountain Creeks, El Paso and Pueblo Counties, Colorado

    USGS Publications Warehouse

    Kuhn, Gerhard; Krammes, Gary S.; Beal, Vivian J.

    2007-01-01

    The U.S. Geological Survey, in cooperation with Colorado Springs Utilities, the Colorado Water Conservation Board, and the El Paso County Water Authority, began a study in 2004 with the following objectives: (1) Apply a stream-aquifer model to Monument Creek, (2) use the results of the modeling to develop a transit-loss accounting program for Monument Creek, (3) revise an existing accounting program for Fountain Creek to easily incorporate ongoing and future changes in management of return flows of reusable water, and (4) integrate the two accounting programs into a single program and develop a Web-based interface to the integrated program that incorporates simple and reliable data entry that is automated to the fullest extent possible. This report describes the results of completing objectives (2), (3), and (4) of that study. The accounting program for Monument Creek was developed first by (1) using the existing accounting program for Fountain Creek as a prototype, (2) incorporating the transit-loss results from a stream-aquifer modeling analysis of Monument Creek, and (3) developing new output reports. The capabilities of the existing accounting program for Fountain Creek then were incorporated into the program for Monument Creek and the output reports were expanded to include Fountain Creek. A Web-based interface to the new transit-loss accounting program then was developed that provided automated data entry. An integrated system of 34 nodes and 33 subreaches was integrated by combining the independent node and subreach systems used in the previously completed stream-aquifer modeling studies for the Monument and Fountain Creek reaches. Important operational criteria that were implemented in the new transit-loss accounting program for Monument and Fountain Creeks included the following: (1) Retain all the reusable water-management capabilities incorporated into the existing accounting program for Fountain Creek; (2) enable daily accounting and transit

  20. NNSA's next generation safeguards initiative to define an effective state system of accounting and control

    SciTech Connect

    Stevens, Rebecca S; Sunshine, Alexander; Matthews, Caroline; Frazer, Sarah; Matthews, Carrie

    2010-01-01

    The International Nuclear Safeguards and Engagement Program (INSEP), the international outreach component of the Next Generation Safeguards Initiative (NGSI), is a collaborative program that endeavors to strengthen international safeguards at all stages of nuclear development. One of the critical ways the program achieves this objective is through working with partners to increase the effectiveness of the State System of Accountancy for and Control of Nuclear Materials (SSAC) - the essential elements of national, regulatory and facility safeguards competencies that work as a system to provide the International Atomic Energy Agency (IAEA) and the world the full assurance of the state's adherence to its safeguards agreements. INSEP provides assistance in developing a state's SSAC in a number of areas, from developing national legislation governing the possession and use of nuclear material to working with nuclear facility operators to developing good practices in waste management. INSEP has collaborated with foreign partners in peaceful nuclear applications for over two decades, but recently, it has focused its efforts on strengthening SSACs due to the growth of nuclear power worldwide, particularly in countries with limited nuclear infrastructures. This new area of focus has prompted INSEP to develop a model of SSAC competencies that will serve not only as a structure for its engagement with partner states, but also as a means to facilitate coordination with other states that provide training and assistance, and as a mechanism for evaluating the effectiveness of its work in reaching its intended objectives. While this model uses as its starting point the requirements on a State that are presented in the Comprehensive Safeguards Agreement and the Additional Protocol, it is not, in itself, a requirements document or guidance for implementing requirements. It is rather an analysis of what capabilities will be needed in a State to be able to meet requirements and to