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Sample records for accounting system lanmas

  1. LANMAS Gap Analysis Report

    SciTech Connect

    Parrish, C.; Yee, W.; Okuda, V.; Watson, B.; Storch, N

    2000-08-25

    In July, 2000, the Controlled Materials Accountability and Tracking System (COMATS) Team, with the assistance of a representative of the Local Area Network Materials Accountability System (LANMAS) development team from Savannah River, performed an evaluation to enumerate and qualify differences between the current LANMAS functionality and LLNL requirements as implemented by COMATS. The differences found range from minor to serious deficiencies of LANMAS in relation to current LLNL MC&A practice. Therefore, we recommend a gradual integration of LANMAS into a hybrid system which uses LANMAS to satisfy DOE/NNSA MC&A and reporting requirements and uses COMATS to satisfy LLNL-specific MC&A and operational requirements.

  2. MATERIAL TRACKING USING LANMAS

    SciTech Connect

    Armstrong, F.

    2010-06-07

    LANMAS is a transaction-based nuclear material accountability software product developed to replace outdated and legacy accountability systems throughout the DOE. The core underlying purpose of LANMAS is to track nuclear materials inventory and report transactions (movement, mixing, splitting, decay, etc.) to the Nuclear Materials Management and Safeguards System (NMMSS). While LANMAS performs those functions well, there are many additional functions provided by the software product. As a material is received onto a site or created at a site, its entire lifecycle can be tracked in LANMAS complete to its termination of safeguards. There are separate functions to track material movements between and within material balance areas (MBAs). The level of detail for movements within a MBA is configurable by each site and can be as high as a site designation or as detailed as building/room/rack/row/position. Functionality exists to track the processing of materials, either as individual items or by modeling a bulk process as an individual item to track inputs and outputs from the process. In cases where sites have specialized needs, the system is designed to be flexible so that site specific functionality can be integrated into the product. This paper will demonstrate how the software can be used to input material into an account and track it to its termination of safeguards.

  3. LANL's near-real-time measurement control bolt-on to LANMAS

    SciTech Connect

    Hicks, Ruel D; Boyle, Caroline M

    2010-01-01

    Los Alamos National Laboratory (LANL) has created a near-real-time Measurement Control Program (MCP) that integrates with Local Area Network Material Accounting System (LANMAS). The program was designed to take the place of an aging accounting system at LANL which incorporated the measurement control. LANL's Material Control and Accountability (MC&A) group developed many bolt-on features to enhance LANMAS called LAM CAS (Los Alamos Material Control and Accounting System), one of those bolt-on enhancements was to develop the MCP to replace the previous version. MCP was developed with the multiple end-user groups in mind by creating a near-real-time system that was user friendly, provided access controls, and account status of the measurement control systems.

  4. Keeping Accountability Systems Accountable

    ERIC Educational Resources Information Center

    Foote, Martha

    2007-01-01

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

  5. 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.

  6. Integrated Cost Accounting System.

    DTIC Science & Technology

    1992-07-27

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

  7. Integrating Systems into Accounting Instruction.

    ERIC Educational Resources Information Center

    Heatherington, Ralph

    1980-01-01

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

  8. 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.

  9. 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.

  10. Library Labor Cost Accounting System.

    ERIC Educational Resources Information Center

    Du Bois, Dan

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

  11. 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)

  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. 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.

  14. Innovations in an Accounting Information Systems Course.

    ERIC Educational Resources Information Center

    Shaoul, Jean

    A new approach to teaching an introductory accounting information systems course is outlined and the potential of this approach for integrating computers into the accounting curriculum at Manchester University (England) is demonstrated. Specifically, the use of a small inventory recording system and database in an accounting information course is…

  15. User-Oriented Project Accounting System.

    ERIC Educational Resources Information Center

    Hess, Larry G.; Alcorn, Lisa S.

    1990-01-01

    The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

  16. The Auditing of Computerized Accounting Systems.

    ERIC Educational Resources Information Center

    Skudrna, Vincent J.

    1982-01-01

    Describes an investigation undertaken to indicate the curricular content (knowledge and skills) needed to prepare the accounting student to audit computerized accounting systems. Areas studied included programing languages, data processing, desired course training, and computer audit techniques. (CT)

  17. Automated Attendance Accounting System; Patent Application.

    ERIC Educational Resources Information Center

    Chapman, Carl P.; And Others

    An automated accounting system, useful for applying data to a computer from a multiplicity of terminals, has the potential of replacing the manual attendance accounting system now employed in schools. The inventors claim that such a sophisticated system with terminals in the classrooms would enable school administrators not only to monitor simple…

  18. 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...

  19. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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...

  20. 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...

  1. 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...

  2. 5 CFR 10.2 - Accountability systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 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. Patient accounting systems: needs and capabilities.

    PubMed

    Kennedy, O G; Collignon, S

    1987-09-01

    In the first article of this series, it was stated that most finance executives are not very satisfied with the performance of their current patient accounting systems. What steps can a patient accounting system planner take to help ensure the system selected will garner high ratings from managers and users? Two primarily steps need to be taken. First, the planner needs to perform a thorough evaluation of both near- and long-term patient accounting requirements. He should determine which features and functions are most critical and ensure they are incorporated as selection criteria. The planner should also incorporate institutional planning into that process, such as planned expansion of facilities or services, to ensure that the system selected has the growth potential, interfacing capabilities, and flexibility to respond to the changing environment. Then, once system needs are fully charted, the planner should educate himself about the range of patient accounting system solutions available. The data show that most financial managers lack knowledge about most of the major patient accounting system vendors in the marketplace. Once vendors that offer systems that seemingly could meet needs are identified, the wise system planner will also want to obtain information from users about those vendors, to determine whether the systems perform as described and whether the vendor has been responsive to the needs of its customers. This step is a particularly important part of the planning process, because the data also show that users of some systems are significantly more satisfied than users of other patient accounting systems.

  4. 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.

  5. Early School Leavers Accounting System, 1991.

    ERIC Educational Resources Information Center

    Oregon State Dept. of Education, Salem.

    Oregon's accounting system to identify early school leavers is described in this document. The system provides a uniform process for identifying students in grades 7-12 who leave school prior to completion of a high school degree or equivalent studies. Included are sample forms and instructions for completion, a description of the state Department…

  6. 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

  7. 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…

  8. 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.

  9. 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...

  10. 7 CFR 1770.11 - 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. 1770.11 Section 1770..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.11 Accounting system requirements. (a) Each RUS borrower subject to...

  11. 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...

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

  13. 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 ...

  14. Accounting Systems 40S. Interim Guide.

    ERIC Educational Resources Information Center

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level accounting course for students in high schools in Manitoba. The course is designed for students who plan to engage in an entry-level accounting position or self-employment after graduation and for students who plan postsecondary study in accounting and business. The course builds on and…

  15. 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...

  16. 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.…

  17. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... accounting system or systems established by the Head Start agency, or its delegate, has appropriate internal... 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 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 and... establish one compliance account for each NOX Budget unit and one overdraft account for each source with...

  19. 40 CFR 96.50 - NOX Allowance Tracking System accounts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 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 and... establish one compliance account for each NOX Budget unit and one overdraft account for each source with...

  20. 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…

  1. 7 CFR 1767.12 - Accounting system requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  2. 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…

  3. 14 CFR Sec. 1-4 - System of accounts coding.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is... digit code assigned to each profit and loss account denote a detailed area of financial activity or... sequentially within blocks, designating more general classifications of financial activity and...

  4. 2014-15 System Accountability Report

    ERIC Educational Resources Information Center

    Board of Governors, State University System of Florida, 2016

    2016-01-01

    The State University System (SUS) of Florida is committed to excellence in teaching, research and public service--the traditional mission of universities. This is achieved through a coordinated system of institutions, each having a distinct mission and each dedicated to meeting the needs of a diverse state and nation. This past year, the System…

  5. Accounting for system dynamics in reserve design.

    PubMed

    Leroux, Shawn J; Schmiegelow, Fiona K A; Cumming, Steve G; Lessard, Robert B; Nagy, John

    2007-10-01

    Systematic conservation plans have only recently considered the dynamic nature of ecosystems. Methods have been developed to incorporate climate change, population dynamics, and uncertainty in reserve design, but few studies have examined how to account for natural disturbance. Considering natural disturbance in reserve design may be especially important for the world's remaining intact areas, which still experience active natural disturbance regimes. We developed a spatially explicit, dynamic simulation model, CONSERV, which simulates patch dynamics and fire, and used it to evaluate the efficacy of hypothetical reserve networks in northern Canada. We designed six networks based on conventional reserve design methods, with different conservation targets for woodland caribou habitat, high-quality wetlands, vegetation, water bodies, and relative connectedness. We input the six reserve networks into CONSERV and tracked the ability of each to maintain initial conservation targets through time under an active natural disturbance regime. None of the reserve networks maintained all initial targets, and some over-represented certain features, suggesting that both effectiveness and efficiency of reserve design could be improved through use of spatially explicit dynamic simulation during the planning process. Spatial simulation models of landscape dynamics are commonly used in natural resource management, but we provide the first illustration of their potential use for reserve design. Spatial simulation models could be used iteratively to evaluate competing reserve designs and select targets that have a higher likelihood of being maintained through time. Such models could be combined with dynamic planning techniques to develop a general theory for reserve design in an uncertain world.

  6. 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.

  7. 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,…

  8. Designing School Accountability Systems: Towards a Framework and Process.

    ERIC Educational Resources Information Center

    Gong, Brian

    This document presents three different views of accountability to address state needs as their departments of education design, improve, or review their state accountability and reporting systems. The first of three sections presents the system-design decision process as a linear sequence of ten steps from defining the purposes of the…

  9. Financial Accounting System Based Upon NCES Revised Handbook II.

    ERIC Educational Resources Information Center

    National Center for Education Statistics (DHEW), Washington, DC. Educational Data Standards Branch.

    This publication describes the development and implementation of a school district financial accounting system based on the concepts and guidelines of the National Center for Education Statistics Handbook II, Revised. The system described was designed by school district personnel to utilize computer equipment and to meet the accounting and…

  10. 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,…

  11. 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:…

  12. 2014-15 System Accountability Report. Appendix: Data Tables

    ERIC Educational Resources Information Center

    Board of Governors, State University System of Florida, 2016

    2016-01-01

    This system accountability report provides the Data Tables that are appended to the 2014-2015 accountability report. The data tables include detailed statistical information presented in a tabular format on the following subject matter: (1) Financial Resources; (2) Personnel; (3) Enrollment; (4) Undergraduate Education; (5) Graduate Education; and…

  13. 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

  14. 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.

  15. Training in Mechanized Stock Accounting Systems in Army Logistics.

    ERIC Educational Resources Information Center

    Leedy, Herbert B.

    Army experience with a small mechanized stock accounting system, the NCR 500, was studied with respect to personnel and training, in order to improve implementation of newer and more complex computer-based logistics systems. Officers and enlisted personnel in various duty positions connected with NCR 500 systems in four Far Eastern commands were…

  16. 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,…

  17. Pharmacy use of the shared hospital accounting system.

    PubMed

    Wuest, J R; Schaengold, S

    1975-08-01

    Three uses of the Shared Hospital Accounting System (SHAS) by pharmacies in two hospitals are described. Improvements in the inventory control system, more accurate drug usage information and formulary drug lists are benefits derived through the use of this computer system. It is recommended that pharmacists practicing in hospitals using SHAS implement sismilar programs.

  18. 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.

  19. 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.

  20. An Unreliable Chart of Accounts Affected Auditability of Defense Enterprise Accounting and Management System Financial Data

    DTIC Science & Technology

    2012-09-28

    System Financial Data (Report No. DODJG-2012-140) We are providing this report for yom information and use. Unless the deficiencies identified in...this report are corrected, the Defense Enterprise Accounting and Management System’s data reliability problems will likely impair DoD and U.S. Air...comments are not required. We appreciate the courtes ies extended to the staff. Please direct questions to me at (703) 604-8938 (DSN 664-8938). fL.J-1 (l

  1. Accountability systems and instructional approaches in youth volleyball training.

    PubMed

    Pereira, Felismina; Mesquita, Isabel; Graça, Amândio

    2009-01-01

    The purpose of this study was to examine accountability systems operating in youth volleyball training sessions and to understand how those systems vary according to the instructional tasks and the nature of the information provided by coaches. Additionally, the interactive effect of the players' age group on accountability systems and instructional tasks will be inspected. Twenty-eight youth volleyball coaches (for under 14s and under 18s) were observed, one training session each. Systematic observation strategies were used to describe and analyse task presentation and task structure during practice. Results convey that the accountability systems implemented by coaches were mainly implicit and governed by opportunity rather than explicit performance criteria imparted in task presentation. Remarks on the quality of performance only occurred during ongoing practice. More often than not coaches showed no reaction when athletes did not accomplish the tasks, failing to convey consequential expectancy-demand-monitoring messages. The instructional approach was predominantly composed of informing tasks, of technical nature and general information, which can reflect a technique and generalist coach profile. These results indicate the presence of weak and ambiguous accountability system, also corroborated by positive correlations of extending tasks with the category without exigency task presentation as well as with no reaction to unaccomplished tasks. There were no notorious differences in accountability behaviours between players' age group. Key pointsAccountability systems implemented by coaches were mainly implicit and governed by opportunity rather than explicit performance criteria imparted in task presentation. Only during practice, coaches remark the performance quality, followed by participation/effort.The instructional approach was predominantly composed of informing tasks, of technical nature and general information, which can reflect a technique and generalist

  2. Accountability Systems and Instructional Approaches in Youth Volleyball Training

    PubMed Central

    Pereira, Felismina; Mesquita, Isabel; Graça, Amândio

    2009-01-01

    The purpose of this study was to examine accountability systems operating in youth volleyball training sessions and to understand how those systems vary according to the instructional tasks and the nature of the information provided by coaches. Additionally, the interactive effect of the players’ age group on accountability systems and instructional tasks will be inspected. Twenty-eight youth volleyball coaches (for under 14s and under 18s) were observed, one training session each. Systematic observation strategies were used to describe and analyse task presentation and task structure during practice. Results convey that the accountability systems implemented by coaches were mainly implicit and governed by opportunity rather than explicit performance criteria imparted in task presentation. Remarks on the quality of performance only occurred during ongoing practice. More often than not coaches showed no reaction when athletes did not accomplish the tasks, failing to convey consequential expectancy-demand-monitoring messages. The instructional approach was predominantly composed of informing tasks, of technical nature and general information, which can reflect a technique and generalist coach profile. These results indicate the presence of weak and ambiguous accountability system, also corroborated by positive correlations of extending tasks with the category without exigency task presentation as well as with no reaction to unaccomplished tasks. There were no notorious differences in accountability behaviours between players’ age group. Key points Accountability systems implemented by coaches were mainly implicit and governed by opportunity rather than explicit performance criteria imparted in task presentation. Only during practice, coaches remark the performance quality, followed by participation/effort. The instructional approach was predominantly composed of informing tasks, of technical nature and general information, which can reflect a technique and

  3. Consumer acceptance of accountable-eHealth systems.

    PubMed

    Gajanayake, Randike; Iannella, Renato; Sahama, Tony

    2014-01-01

    In this paper, we present the results of a survey conducted to measure the attitudes of eHealth consumers towards Accountable-eHealth systems, which are designed for information privacy management. We developed a research model that identify the factors contributing to system acceptance from quantitative data of 187 completed survey responses from university students studying non-health-related courses at university (Queensland, Australia). The research model is validated using structural equation modeling and can be used to identify how specific characteristics of Accountable-eHealth systems would affect their overall acceptance by future eHealth consumers.

  4. 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…

  5. Selecting patient accounting systems that stand out from the rest.

    PubMed

    Kennedy, O G; Collignon, S

    1987-06-01

    How satisfied is the average finance executive with the performance of his institution's patient accounting system? Not very. What causes this dissatisfaction? A variety of factors: Not enough flexibility, the inability to modify or expand the system, the lack of system interfaces, and inadequate support. These are all leading contributors to the finance executive's dissatisfaction. How much information does he have about the alternative patient accounting system vendors in the marketplace? On average, limited information. Many vendors who offer patient accounting systems have not done enough to disseminate information about their products to hospital decision makers. If the finance executive were more knowledgeable about the alternatives available, would he then be able to select a patient accounting system that fully meets the institution's needs? It would improve the odds. However, merely knowing about the alternatives is only the first step. He must be able to fully evaluate the institution's near and long-term needs to create the best match possible. The finance executive must also accept the possibility that there may not be a single system in the marketplace that can accommodate every perceived need. Only by knowledge of the marketplace will he be in a position to fully evaluate the potential benefits of the available systems.

  6. Accountability Manual, 1996: The 1996 Accountability Rating System for Texas Public Schools and School Districts and Blueprint for the 1997-2000 Accountability Systems. Part 1.

    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…

  7. 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

  8. 34 CFR 200.12 - Single State accountability system.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... and secondary schools and LEAs in the State make AYP as defined in §§ 200.13 through 200.20. (b) The... achievement of all public elementary and secondary school students; (3) Be the same accountability system the State uses for all public elementary and secondary schools and all LEAs in the State; and (4)...

  9. 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;…

  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. Computational Complexity, Efficiency and Accountability in Large Scale Teleprocessing Systems.

    DTIC Science & Technology

    1980-12-01

    COMPLEXITY, EFFICIENCY AND ACCOUNTABILITY IN LARGE SCALE TELEPROCESSING SYSTEMS DAAG29-78-C-0036 STANFORD UNIVERSITY JOHN T. GILL MARTIN E. BELLMAN...solve but easy to check. Ve have also suggested howy sucb random tapes can be simulated by determin- istically generating "pseudorandom" numbers by a

  12. 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…

  13. 45 CFR 1301.13 - Accounting system certification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting system certification. 1301.13 Section 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. 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 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,...

  15. 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,...

  16. 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 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,...

  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. 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.

  19. 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.

  20. Computerized waste-accountability shipping and packaging system. [WASP

    SciTech Connect

    Jackson, J.A.; Baston, M. Jr.; DeVer, E.A.

    1981-01-01

    The Waste Accountability, Shipping and Packaging System (WASP) is a real-time computerized system designed and implemented by Mound Facility to meet the stringent packaging and reporting requirements of radioactive waste being shipped to burial sites. The system stores packaging data and inspection results for each unit and prepares all necessary documents at the time of shipment. Shipping data specific for each burial site are automatically prepared on magnetic tape for transmission to the computing center at that site. WASP has enabled Mound Facility to effectively meet the requirements of the burial sites, diminishing the possibility of being rejected from a site because of noncompliance.

  1. 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

  2. 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.

  3. 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…

  4. Improved accounting of emissions from utility energy storage system operation

    SciTech Connect

    Paul Denholm; Tracey Holloway

    2005-12-01

    Several proposed utility-scale energy storage systems in the U.S. will use the spare output capacity of existing electric power systems to create the equivalent of new load-following plants that can rapidly respond to fluctuations in electricity demand and increase the flexibility of baseload generators. New energy storage systems using additional generation from existing plants can directly compete with new traditional sources of load-following and peaking electricity, yet this application of energy storage is not required to meet many of the Clean Air Act standards required of new electricity generators (e.g., coal- or gas-fired power plants). This study evaluates the total emissions that will likely result from the operation of a new energy storage facility when coupled with an average existing U.S. coal-fired power plant and estimates that the emission rates of SO{sub 2} and NOx will be considerably higher than the rate of a new plant meeting Clean Air Act standards, even accounting for the efficiency benefits of energy storage. This study suggests that improved emissions 'accounting' might be necessary to provide accurate environmental comparisons between energy storage and more traditional sources of electricity generation. 35 refs., 5 figs., 2 tabs.

  5. Improved accounting of emissions from utility energy storage system operation.

    PubMed

    Denholm, Paul; Holloway, Tracey

    2005-12-01

    Several proposed utility-scale energy storage systems in the U.S. will use the spare output capacity of existing electric power systems to create the equivalent of new load-following plants that can rapidly respond to fluctuations in electricity demand and increase the flexibility of baseload generators. New energy storage systems using additional generation from existing plants can directly compete with new traditional sources of load-following and peaking electricity, yet this application of energy storage is not required to meet many of the Clean Air Act standards required of new electricity generators (e.g., coal- or gas-fired power plants). This study evaluates the total emissions that will likely result from the operation of a new energy storage facility when coupled with an average existing U.S. coal-fired power plant and estimates that the emission rates of SO2 and NOx will be considerably higher than the rate of a new plant meeting Clean Air Act standards, even accounting for the efficiency benefits of energy storage. This study suggests that improved emissions "accounting" might be necessary to provide accurate environmental comparisons between energy storage and more traditional sources of electricity generation.

  6. 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

  7. 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.

  8. The Accounting Network: How Financial Institutions React to Systemic Crisis

    PubMed Central

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865

  9. The Accounting Network: How Financial Institutions React to Systemic Crisis.

    PubMed

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.

  10. Performance Accountability Systems for Community Colleges: Lessons for the Voluntary Framework of Accountability for Community Colleges

    ERIC Educational Resources Information Center

    Dougherty, Kevin J.; Hare, Rachel; Natow, Rebecca S.

    2009-01-01

    This report discusses findings and implications of a study commissioned by the College Board to inform the development of the Voluntary Framework of Accountability for Community Colleges. CCRC researchers identified the performance indicators that states are already using for their community colleges and interviewed state higher education…

  11. Controls Over the Computerized Accounts Payble System at Defense Finance and Accounting Service Kansas City

    DTIC Science & Technology

    2007-11-02

    Certify All 2 All1 Accessible2 All All Accessible Citibank3 5 All Accessible All None None Citibank Lead 1 Inquiry4 None Inquiry Inquiry Accessible...The Citibank profile allows technicians to enter information related to credit card accounts. 4. �Inquiry� means that the function can only be

  12. New Accounting Systems and Their Effects on DoD Cost Estimating

    DTIC Science & Technology

    1989-12-01

    10 D. Current Cost Accounting Systems ................................................. 13 III. TODAY’S ENVIRONMENT: NEW MANUFACTURING AND OLD COSTS...information for internal operations, began following more closely the rules of financial accounting to determine product costs. D. CURRENT COST ACCOUNTING SYSTEMS...operating environment, which is anticipated to be one of continuous improvement. Many of the current cost accounting systems extensively use standard costs

  13. 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

  14. 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.

  15. 46 CFR 403.100 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  16. 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....

  17. Pre-Kindergarten-16 Educational Accountability System: The Lone Star State's Response and Is Anyone Listening?

    ERIC Educational Resources Information Center

    San Miguel, Trinidad; Garza, Ruben; Gibbs, Warren

    This report describes the accountability system for the Texas public schools and notes recognition the system has received. Since 1993, the state has had an accountability system for prekindergarten-12 schools. The addition in 1998 of an accountability system for educator preparation makes Texas the first state to create a prekindergarten-grade 16…

  18. 7 CFR 1770.11 - Accounting system requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 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 32... reduced number of Class A and B accounts, until the Federal-State Joint Conference has reviewed them....

  19. 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…

  20. 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... preparation, and financial management reporting systems through a revision of their management plan....

  1. 77 FR 28407 - Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-14

    ... fundamentals of an SNM control and accounting system, including criteria for the receipt, internal control... COMMISSION Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants AGENCY: Nuclear...-5028, ``Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants.'' In...

  2. 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…

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

    DTIC Science & Technology

    1987-09-01

    Requirements .. ..... 11 * Current Cost Accounting System .. ...... 15 Summary ................... 18 III. Methodology. ................... 19 Data Collection...for depot maintenance operations. The third section describes the current cost accounting system used within the AFLC Depot Maintenance. Management...and provide recommendations for further research. 48 V. Conclusions and Recommendations The current cost accounting system works. Most of the

  4. 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...

  5. 14 CFR Sec. 1-3 - General description of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-3 General description of system of accounts and... reflect the varying needs and capacities of different air carriers without impairing basic accounting... and loss elements which are recorded during the current accounting year are subclassified as...

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

    DTIC Science & Technology

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

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

    PubMed

    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.

  8. 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

  9. Measurement Issues in the Design of State Accountability Systems.

    ERIC Educational Resources Information Center

    Stevens, Joseph; Estrada, Susan; Parkes, Jay

    The practices, policies, and procedures used in all 50 states for evaluating school and school district effectiveness were examined, with a focus on the study of methodological and measurement issues in the collection, analysis, and reporting of information for accountability purposes. Data were collected through computerized literature and Web…

  10. 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…

  11. 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...

  12. 78 FR 38739 - Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-27

    ... COMMISSION Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants AGENCY: Nuclear... Accounting Systems for Nuclear Power Plants.'' This regulatory guide provides guidance on recordkeeping and reporting requirements with respect to material control and accounting. This guide applies to all...

  13. 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)....

  14. 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)....

  15. 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)....

  16. 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)....

  17. 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)....

  18. 14 CFR Sec. 1-1 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AIR CARRIERS General Accounting Provisions Sec. 1-1 Applicability of system of accounts and reports..., however, under the provisions of sections 49 U.S.C. 41701 and 41708, to expand or otherwise modify...

  19. 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 and…

  20. Accounting for User Diversity in Configuring Online Systems.

    ERIC Educational Resources Information Center

    Woolliams, Peter; Gee, David

    1992-01-01

    Discusses cultural diversity in human-computer interactions and in the design of online systems. Topics addressed include cognitive psychology; North American and European ethnocentricity; online systems and their organizational setting; models for organization culture; corporate culture; international systems and country-specific cultures; and…

  1. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Accounting, bookkeeping, budgeting, and financial... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial...

  2. The Evolution and Nature of School Accountability in the Singapore Education System

    ERIC Educational Resources Information Center

    Ng, Pak Tee

    2010-01-01

    This paper describes and examines the nature and evolution of school accountability in the Singapore Education System. In particular, the different facets of school accountability are examined through a theoretical framework comprising four relatively distinct concepts of accountability as performance reporting; as a technical process; as a…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the Federal Energy Regulatory Commission and shall be considered as parts of the account titles. Each service company, however, may adopt for its own purposes a different system of account numbers provided... of account numbers for their own purposes shall keep readily available a list which indicates...

  4. Building Valued-Added Assessment into Michigan's Accountability System: Lessons from Other States. Research Report 1

    ERIC Educational Resources Information Center

    Lee, Kwangyhuyn; Weimer, Debbi

    2002-01-01

    Michigan is designing a new accountability system that combines high standards and statewide testing within a school accreditation framework. Sound assessment techniques are critical if the accountability system is to provide relevant information to schools and policymakers. One important component of a sound assessment system is measurement of…

  5. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT... Record Systems to Persons Other Than the Subject Individual § 21.71 Disclosure of records in Privacy Act Record Systems; accounting required. (a) Except as provided in § 21.70, a record about an individual...

  6. Accountability Systems for Children between Birth and Age Eight. Technical Report #1.

    ERIC Educational Resources Information Center

    McConnell, Scott; McEvoy, Mary; Carta, Judith J.; Greenwood, Charles R.; Kaminski, Ruth; Good, Roland H., III; Shinn, Mark

    This technical report presents issues related to defining and applying accountability systems for young children, including those with disabilities. It notes that reaching shared perspectives on definitions of accountability systems and their constituents remains complicated by the number of levels to which such systems can apply (e.g., child-,…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... this system of accounts is prescribed. 367.2 Section 367.2 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT General Instructions § 367.2 Companies for which this system of...

  8. 18 CFR 367.2 - Companies for which this system of accounts is prescribed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... this system of accounts is prescribed. 367.2 Section 367.2 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT General Instructions § 367.2 Companies for which this system of...

  9. 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…

  10. 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…

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

    PubMed

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

    2005-08-01

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

  12. 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.

  13. Creating State Accountability Systems That Help Schools Improve

    ERIC Educational Resources Information Center

    Elgart, Mark A.

    2016-01-01

    Organizational leaders from nearly every sector have been using continuous improvement models and improvement science for years to improve products, services, and processes. Though continuous improvement processes are not new in education, they are relatively new in the state policy arena. In a continuous improvement system, educators use data,…

  14. 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,…

  15. 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…

  16. 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)

  17. 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....

  18. 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....

  19. 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…

  20. The Quality Programs Assurance System (QPAS): Sharing Responsibility for Educational Program Accountability.

    ERIC Educational Resources Information Center

    Cassata, Jennifer Coyne

    The implementation and impacts of the Quality Program Assurance System (QPAS) within the Fairfax County Public Schools, Virginia were studied. QPAS is a system of shared accountability for educational programs, with multiple levels of reporting. The primary goal of QPAS is to provide decision makers with quality accountability information on…

  1. 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…

  2. 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....

  3. 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....

  4. 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....

  5. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.1 What is the purpose of an agency...

  6. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.1 What is the purpose of an agency...

  7. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.1 What is the purpose of an agency...

  8. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.1 What is the purpose of an agency travel...

  9. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.1 What is the purpose of an agency...

  10. Corrective Action in Low Performing Schools: Lessons for NCLB Implementation from First-Generation Accountability Systems

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2005-01-01

    This paper explores what lessons we can learn from the experiences of states that instituted NCLB-like accountability systems prior to 2001 (here called first-generation accountability systems). We looked at the experiences of three smaller states (Kentucky, Maryland, North Carolina), four larger ones (California, Florida, New York, Texas), and…

  11. 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…

  12. An Accountable Source-to-Source Transformation System.

    DTIC Science & Technology

    1981-06-01

    source transformation system may be analyzed by the pro- grimmer in order to determine what optimizations were performcd. lie is therefore able to un...conceptually operate on tie text of a high-level language source program, internally they typically manipulate a non-textual repre- sentation. similar to (or...from decision number two. Which leads us to the subject of information hiding. 3.1. Information Hiding Information hiding is the separation of data

  13. 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

  14. 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.

  15. Negotiating the new health system: purchasing publicly accountable managed care.

    PubMed

    Rosenbaum, S

    1998-04-01

    The transformation to managed care is one of the most important and complex changes ever to take place in the American health system. One key aspect of this transformation is its implications for public health policy and practice. Both public and private buyers purchase managed care; increasingly, public programs that used to act as their own insurers (i.e., Medicare, Medicaid and CHAMPUS) are purchasing large quantities of managed care insurance from private companies. The transformation to managed care is altering the manner in which public health policy makers conceive of and carry out public health activities (particularly activities that involve the provision of personal health services). The degree to which managed care changes public health and in turn is altered by public health will depend in great measure on the extent to which public and private policy makers understand the implications of their choices for various aspects of public health and take steps to address them. Because both publicly and privately managed care arrangements are relatively deregulated, much of the dialogue between public health and managed care purchasers can be expected to take place within the context of the large service agreements that are negotiated between buyers and sellers of managed care products. This is particularly true for Medicaid because of the importance of Medicaid coverage, payment and access policies to public health policy makers, and because of the public nature of the Medicaid contracting process. A nationwide study of Medicaid managed care contracts offers the first detailed analysis of the content and structure of managed care service agreements and the public health issues they raise. Four major findings emerge from a review of the contracts. First, most of the agreements fail to address key issues regarding which Medicaid-covered services and benefits are the contractor's responsibility and which remain the residual responsibility of the state agency

  16. Nonequilibrium dynamics in chemical systems A brief account

    NASA Astrophysics Data System (ADS)

    Nicolis, G.; Baras, F.

    1985-12-01

    During the period of September 3 to 7, 1984 a symposium on “Nonequilibrium Dynamics in Chemical Systems” was organized by the Centre de Recherche Paul Pascal in Bordeaux, France. It was supported, primarily, by the French Centre National de la Recherche Scientifique and attended by about 90 participants from Australia, Belgium, Canada, Denmark, France, Germany, Hungary, Israël, Italy, Japan, The Netherlands, Poland, Tchekoslovakia, Spain, United Kingdom, United States and Zimbabwe. A list of topics and speakers is found in the table below. Two highly successful conferences centered on nonlinear phenomena in chemical systems far from equilibrium had already been organized by the Bordeaux group in the past. The first of them [1], held in September 1978, was dominated by the theme that nonequilibrium can act as a source of order. Sustained oscillations and bistability were the two principal phenomena studied from this point of view. Thanks to the systematic utilization of the continuous stirred tank reactor (CSTR) the study of open systems could finally be realized. Reliable state diagrams were thus produced, notably by the Bordeaux group, in which one could identify the transition points to new states. The Belousov-Zhabotinskii (BZ) reaction and its variants were the main vehicle on which these new ideas could be illustrated. The second Bordeaux conference [2], held in September 1981, was largely dominated by the major progress that had just marked two vital areas of this field: the discovery of new classes of chemical oscillators; and the invasion of chaotic dynamics in chemistry. These themes also dominated the first Gordon Conference on Chemical Oscillations held in New Hampshire in July 1982. In contrast to its two predecessors, the third Bordeaux conference held in September 1984 was not dominated by a single central theme. New questions were raised in situations in which until very recently things were considered to be perfectly clear. Simple,

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

    ERIC Educational Resources Information Center

    Elstad, Eyvind; Turmo, Are

    2011-01-01

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

  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 study,…

  19. 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 accountability…

  20. 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…

  1. 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.

  2. School Accountability Systems and the Every Student Succeeds Act. Re:VISION

    ERIC Educational Resources Information Center

    Martin, Mike

    2016-01-01

    The "Every Student Succeeds Act" (ESSA) replaced the "No Child Left Behind Act of 2001" (NCLB) in December 2015, substantially changing the federal role in education and how schools across the country will be held accountable. For state policymakers, designing new ESSA-compliant accountability systems is a significant…

  3. 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,…

  4. 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…

  5. 49 CFR 1242.18 - Communication systems (account XX-19-20).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of the common expense separation in: Way and Structures—Administration—Track, Bridges and Culverts, and...

  6. 49 CFR 1242.18 - Communication systems (account XX-19-20).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of the common expense separation in: Way and Structures—Administration—Track, Bridges and Culverts, and...

  7. 49 CFR 1242.18 - Communication systems (account XX-19-20).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of the common expense separation in: Way and Structures—Administration—Track, Bridges and Culverts, and...

  8. Report: Wells Band Council Needs to Improve Its Accounting System to Comply With Federal Regulations

    EPA Pesticide Factsheets

    Report #14-2-0316, July 14, 2014. The Wells Band Council’s accounting system did not comply with federal regulations, which resulted in $390,000 of questioned costs and proposed high-risk designation for the grantee.

  9. 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.

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Preaward Survey of Prospective Contractor-Accounting System. 53.301-1408 Section 53.301-1408 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms...

  11. 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)…

  12. 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.…

  13. Accounting for intra-molecular vibrational modes in open quantum system description of molecular systems.

    PubMed

    Roden, Jan; Strunz, Walter T; Whaley, K Birgitta; Eisfeld, Alexander

    2012-11-28

    Electronic-vibrational dynamics in molecular systems that interact with an environment involve a large number of degrees of freedom and are therefore often described by means of open quantum system approaches. A popular approach is to include only the electronic degrees of freedom into the system part and to couple these to a non-Markovian bath of harmonic vibrational modes that is characterized by a spectral density. Since this bath represents both intra-molecular and external vibrations, it is important to understand how to construct a spectral density that accounts for intra-molecular vibrational modes that couple further to other modes. Here, we address this problem by explicitly incorporating an intra-molecular vibrational mode together with the electronic degrees of freedom into the system part and using the Fano theory for a resonance coupled to a continuum to derive an "effective" bath spectral density, which describes the contribution of intra-molecular modes. We compare this effective model for the intra-molecular mode with the method of pseudomodes, a widely used approach in simulation of non-Markovian dynamics. We clarify the difference between these two approaches and demonstrate that the respective resulting dynamics and optical spectra can be very different.

  14. Hotline Allegations Regarding Accounting for the Defense Information Systems Agency Working Capital Fund

    DTIC Science & Technology

    2007-11-02

    HOTLINE ALLEGATIONS REGARDING ACCOUNTING FOR THE DEFENSE INFORMATION SYSTEMS AGENCY WORKING CAPITAL FUND Report No. D-2001- 123 ...May 2001 Report Type N/A Dates Covered (from... to) ("DD MON YYYY") Title and Subtitle Hotline Allegations Regarding Accounting for the Defense...Room 801) Arlington, VA 22202-2884 Performing Organization Number(s) D-2001- 123 Sponsoring/Monitoring Agency Name(s) and Address(es) Monitoring Agency

  15. 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.

  16. 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.

  17. 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…

  18. 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…

  19. Kentucky's Early Childhood Continuous Assessment and Accountability System: Local Decisions and State Supports

    ERIC Educational Resources Information Center

    Rous, Beth; McCormick, Katherine; Gooden, Caroline; Townley, Kim F.

    2007-01-01

    Kentucky has developed an assessment and accountability system that provides outcome data for a set of state early childhood standards for children birth to 5 years of age that are aligned with early childhood outcomes designated by the Office of Special Education Programs (OSEP). Within this flexible and comprehensive state assessment system,…

  20. A Single-System Account of the Relationship between Priming, Recognition, and Fluency

    ERIC Educational Resources Information Center

    Berry, Christopher J.; Shanks, David R.; Henson, Richard N. A.

    2008-01-01

    A single-system computational model of priming and recognition was applied to studies that have looked at the relationship between priming, recognition, and fluency in continuous identification paradigms. The model was applied to 3 findings that have been interpreted as evidence for a multiple-systems account: (a) priming can occur for items not…

  1. 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…

  2. Factors Affecting Relationships between the Contextual Variables and the Information Characteristics of Accounting Information Systems.

    ERIC Educational Resources Information Center

    Choe, Jong-Min; Lee, Jinjoo

    1993-01-01

    Reports on a study of accounting information systems that explored the interactions among influence factors (e.g., user participation in the development process, top management support, capability of information systems personnel, and existence of steering committees), contextual variables (e.g., organizational structure and task characteristics),…

  3. An Integrated Program Structure and System of Account Codes for PPBS in Local School Districts.

    ERIC Educational Resources Information Center

    Miller, Donald R.

    This monograph presents a comprehensive but tentative matrix program structure and system of account codes that have been integrated to facilitate the implementation of PPB systems in local school districts. It is based on the results of an extensive analysis of K-12 public school district programs and management practices. In its entirety, the…

  4. 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…

  5. Steerage from a Distance: Can Mandated Accountability Systems Really Improve Schools?

    ERIC Educational Resources Information Center

    Aper, Jeffrey P.

    2002-01-01

    Discusses ways in which the logic of mandated systems of mass testing, as a means of ensuring the accountability of public schools, results in the loss of local responsibility for student learning, as well as an inevitable orientation of local schools to comply with system directives over personal, professional, and community values. (Contains 55…

  6. 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.

  7. Guaranteed Student Loan Information System Needs a Thorough Redesign to Account for the Expenditure of Billions. Report by the U.S. General Accounting Office.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    The adequacy of the Department of Education's automated information system for the Guaranteed Student Loan Program was assessed. The review conducted by the U.S. General Accounting Office focused on the department's efforts and plans to correct system deficiencies, the reasonableness and propriety of major system costs incurred, and the…

  8. 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)

  9. A Dissemination System for State Accountability Programs--Part 2: The Relationship of Contemporary Communication Theory to Accountability Dissemination Procedures.

    ERIC Educational Resources Information Center

    Bettinghaus, Erwin P.; Miller, Gerald R.

    An assumptive, theoretical, and empirical foundation for the development of a formal dissemination model to apply to the introduction of information about educational accountability programs is set forth. If a dissemination model is to be effective, the fundamental assumptions underlying it must be spelled out explicitly. Existing communication…

  10. Defense Enterprise Accounting and Management System (DEAMS) Increment 1 Release 3 Initial Operational Test and Evaluation Report

    DTIC Science & Technology

    2015-08-01

    Director, Operational Test and Evaluation Defense Enterprise Accounting and Management System (DEAMS) Increment 1 Release 3 Initial...Operational Test and Evaluation Report August 2015 This report on the Defense Enterprise Accounting and Management System (DEAMS) fulfills the...suitability, and cybersecurity posture of the DEAMS. J. Michael Gilmore Director Defense Enterprise Accounting and Management System (DEAMS

  11. 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.

  12. Integrated billing and accounts receivable management system needed to maximize payments and cope with managed care.

    PubMed

    Sanders, J; Wold, D; Sullivan, T

    1999-01-01

    The billing and accounts receivable management process in medical practices today has evolved into a multidisciplinary function. This function requires efficient, coordinated performance by physicians and all staff members, from the point of initial patient contact through aggressive follow-up on delinquent payments for services rendered. Offices with deficient or nonexistent billing and accounts receivable management systems typically experience collection ratios that are less than industry norms. They also experience poor cash flow and unnecessary overhead costs. To avoid costly inefficiencies and ensure that it maximizes payments from third-party payors and patients, a medical practice must have an integrated billing and accounts receivable management system that includes components outlined in this article.

  13. 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.

  14. 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

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

    ERIC Educational Resources Information Center

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

    2013-01-01

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

  16. 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

    ... 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 AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS Accounting for Travel Advances § 301-71.303 What...

  17. 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

    ... 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 AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS Accounting for Travel Advances § 301-71.303 What...

  18. 75 FR 71376 - Simplified Network Application Processing System, On-Line Registration and Account Maintenance

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-23

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF COMMERCE 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,...

  19. Creating Measurement and Accountability Systems for 21st Century Schools: A Guide for State Policymakers

    ERIC Educational Resources Information Center

    Osborne, David

    2016-01-01

    Since Congress has passed the Every Student Succeeds Act (ESSA) states are revamping their federally required systems to measure school quality and hold schools accountable for performance. However, most are doing so using outdated assumptions, holdovers from the Industrial Era, when cookie-cutter public schools followed orders from central…

  20. 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…

  1. 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…

  2. 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…

  3. Gender Differences in Attitudes toward Computers and Performance in the Accounting Information Systems Class

    ERIC Educational Resources Information Center

    Lenard, Mary Jane; Wessels, Susan; Khanlarian, Cindi

    2010-01-01

    Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS course, students experience a change in perception about their use of computers. Females'…

  4. 14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED... own initiative or upon the submission of written request therefor from any air carrier, or group of... prescribed procedure or technique; a specifically defined alternative procedure or technique will result in...

  5. 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…

  6. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Disclosure of records in Privacy Act Record Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT... sufficient historical or other value to warrant its continued preservation by the U.S. Government, or to...

  7. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 21 Food and Drugs 1 2011-04-01 2011-04-01 false Disclosure of records in Privacy Act Record Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT... sufficient historical or other value to warrant its continued preservation by the U.S. Government, or to...

  8. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 21 Food and Drugs 1 2014-04-01 2014-04-01 false Disclosure of records in Privacy Act Record Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT... sufficient historical or other value to warrant its continued preservation by the U.S. Government, or to...

  9. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 21 Food and Drugs 1 2013-04-01 2013-04-01 false Disclosure of records in Privacy Act Record Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT... sufficient historical or other value to warrant its continued preservation by the U.S. Government, or to...

  10. A Process Analysis of the Uniform Chart of Accounts Personnel Utilization System

    DTIC Science & Technology

    2002-04-23

    Graduate Dental Education Gen Residency Program Periodontics Residency Endodontics Residency Prosthodontics Residency Oral...cost-accounting systems. American Journal of Hospital Pharmacy; 45, 1103-10. Dean, E.B. (1996). Business Process Reengineering. Retrieved from the...UCAPERS 53 Hughes, M. (1999). Nursing workload: an unquantifiable entity. Journal of Nursing Management, 7, 17-22

  11. 49 CFR Appendix I to Part 1201 - Certification of Branch Line Accounting System Records

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Records I Appendix I to Part 1201 Transportation Other Regulations Relating to Transportation (Continued... RAILROAD COMPANIES Pt. 1201, App. I Appendix I to Part 1201—Certification of Branch Line Accounting System... Address: (Street and number) (City, State, and ZIP code) certification I, the undersigned, of (Title...

  12. 49 CFR Appendix I to Part 1201 - Certification of Branch Line Accounting System Records

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Records I Appendix I to Part 1201 Transportation Other Regulations Relating to Transportation (Continued... RAILROAD COMPANIES Pt. 1201, App. I Appendix I to Part 1201—Certification of Branch Line Accounting System... Address: (Street and number) (City, State, and ZIP code) certification I, the undersigned, of (Title...

  13. English Language Learners and Complexity Theory: Why Current Accountability Systems Do Not Measure Up

    ERIC Educational Resources Information Center

    Pappamihiel, N. Eleni; Walser, Tamara M.

    2009-01-01

    Schools struggle to accurately assess nonnative speakers of English using accountability systems that somehow do not capture the complexity of the issues at hand. This article discusses topics surrounding the assessment of English language learners and how these issues have been oversimplified by such processes as the No Child Left Behind…

  14. 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...

  15. 49 CFR Appendix I to Part 1201 - Certification of Branch Line Accounting System Records

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...__ the branch line accounting system data were collected and maintained for each line that met the criteria set forth in 49 CFR 1201, Subpart B, section 920(a), Lines For Which Data Collection Is Required...) Carrier's designation for line (Ex. Zanesville Secondary Track); (b) State or states in which line...

  16. 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…

  17. 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…

  18. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 4 2014-04-01 2014-04-01 false Are Job Corps centers required to maintain a student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR (CONTINUED) THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Program Activities and Center Operations...

  19. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 4 2012-04-01 2012-04-01 false Are Job Corps centers required to maintain a student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR (CONTINUED) THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Program Activities and Center Operations...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Are Job Corps centers required to maintain a student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Program Activities and Center Operations § 670.530...

  1. 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.

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

    PubMed Central

    Jennings, Jennifer; Sohn, Heeju

    2016-01-01

    How do proficiency-based accountability systems affect inequality in academic achievement? This paper 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 accountability pressure, they focus attention on students closest to proficiency. We refer to this practice as educational triage, and show that the difficulty of the proficiency standard affects whether lower or higher performing students gain most on high-stakes tests used to evaluate schools. Less difficult proficiency standards decrease inequality in high-stakes achievement, while more difficult ones increase it. Second, we show that educators emphasize test-specific skills with students near proficiency, a practice that we refer to as instructional triage. As a result, the effects of accountability pressure differ across high and low-stakes tests; we find no effects on inequality in low-stakes reading and math tests of similar skills. Finally, we provide suggestive evidence that instructional triage is most pronounced in the lowest performing schools. We conclude by discussing how these findings shape our understanding of accountability's impacts on educational inequality. PMID:27122642

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

    PubMed

    Jennings, Jennifer; Sohn, Heeju

    2014-04-01

    How do proficiency-based accountability systems affect inequality in academic achievement? This paper 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 accountability pressure, they focus attention on students closest to proficiency. We refer to this practice as educational triage, and show that the difficulty of the proficiency standard affects whether lower or higher performing students gain most on high-stakes tests used to evaluate schools. Less difficult proficiency standards decrease inequality in high-stakes achievement, while more difficult ones increase it. Second, we show that educators emphasize test-specific skills with students near proficiency, a practice that we refer to as instructional triage. As a result, the effects of accountability pressure differ across high and low-stakes tests; we find no effects on inequality in low-stakes reading and math tests of similar skills. Finally, we provide suggestive evidence that instructional triage is most pronounced in the lowest performing schools. We conclude by discussing how these findings shape our understanding of accountability's impacts on educational inequality.

  4. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2017-04-01

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

  6. A Framework For Examining Validity In State Accountability Systems. A Paper in the Series: Implementing the State Accountability System Requirements Under the No Child Left Behind Act of 2001

    ERIC Educational Resources Information Center

    Fast, Ellen Forte; Hebbler, Steve

    2004-01-01

    The purpose of this paper is to provide a framework for the evaluation of validity for accountability systems. This paper is organized into two parts. Part I provides the foundation for the validation framework by considering the following: (1) a definition of accountability systems; (2) the reasons these systems require validation; (3) a brief…

  7. 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…

  8. 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…

  9. Stability of adaptive cruise control systems taking account of vehicle response time and delay

    NASA Astrophysics Data System (ADS)

    Davis, L. C.

    2012-08-01

    The region of string stability of a platoon of adaptive cruise control vehicles, taking into account the delay and response of the vehicle powertrain, is found. An upper bound on the explicit delay time as a function the first-order powertrain response time constant is determined. The system is characterized by a headway time constant, a sensitivity parameter, relative (to the vehicle immediately in front) velocity control, and delayed-velocity feedback or acceleration feedback.

  10. 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.

  11. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

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

  12. 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…

  13. 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.

  14. 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.

  15. 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

  16. Provincial health accounts in Kerman, Iran: an evidence of a “mixed” healthcare financing system

    PubMed Central

    Mehrolhassani, Mohammad Hossein; Jafari, Mohammad; Zeinali, Javad; Ansari, Mina

    2014-01-01

    Background: Provincial Health Accounts (PHA) as a subset of National Health Accounts (NHA) present financial information for health sectors. It leads to a logical decision making for policy-makers in order to achieve health system goals, especially Fair Financial Contribution (FFC). This study aimed to examine Health Accounts in Kerman Province. Methods: The present analytical study was carried out retrospectively between 2008 and 2011. The research population consisted of urban and rural households as well as providers and financial agents in health sectors of Kerman Province. The purposeful sampling included 16 provincial organizations. To complete data, the report on Kerman household expenditure was taken as a data source from the Governor-General’s office. In order to classify the data, the International Classification for Health Accounts (ICHA) method was used, in which data set was adjusted for the province. Results: During the study, the governmental and non-governmental fund shares of the health sector in Kerman were 27.22% and 72.78% respectively. The main portion of financial sources (59.41) was related to private household funds, of which the Out-of-Pocket (OOP) payment mounted to 92.35%. Overall, 54.86% of all financial sources were covered by OOP. The greatest portion of expenditure of Total Healthcare Expenditures (THEs) (65.19%) was related to curative services. Conclusion: The major portion of healthcare expenditures was related to the OOP payment which is compatible with the national average rate in Iran. However, health expenditure per capita, was two and a half times higher than the national average. By emphasizing on Social Determinant of Health (SDH) approach in the Iranian health system, the portion of OOP payment and curative expenditure are expected to be controlled in the medium term. It is suggested that PHA should be examined annually in a more comprehensive manner to monitor initiatives and reforms in healthcare sector. PMID:24639980

  17. 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.

  18. 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…

  19. 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…

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. Control of a wheeled system taking into account its inertial properties

    NASA Astrophysics Data System (ADS)

    Matyukhin, V. I.

    2013-05-01

    Mechanical wheeled systems (WS) such as a wheeled tractor, a motor car, a mobile robot, etc. are studied. The well-known trajectory problem, i.e., the problem of controlling the WS motion along a given trajectory, is considered. This problem was solved earlier in the framework of kinematic WS models. The present paper deals with general WS models that additionally take into account inertial properties such as the WS masses and/or moments of inertia. We establish that the WS are subjected to rather significant perturbing forces. A control law stabilizing the WS motion along a given trajectory is constructed.

  5. Measuring health system performance: A new approach to accountability and quality improvement in New Zealand.

    PubMed

    Ashton, Toni

    2015-08-01

    In February 2014, the New Zealand Ministry of Health released a new framework for measuring the performance of the New Zealand health system. The two key aims are to strengthen accountability to taxpayers and to lift the performance of the system's component parts using a 'whole-of-system' approach to performance measurement. Development of this new framework--called the Integrated Performance and Incentive Framework (IPIF)--was stimulated by a need for a performance management framework which reflects the health system as a whole, which encourages primary and secondary providers to work towards the same end, and which incorporates the needs and priorities of local communities. Measures within the IPIF will be set at two levels: the system level, where measures are set nationally, and the local district level, where measures which contribute towards the system level indicators will be selected by local health alliances. In the first year, the framework applies only at the system level and only to primary health care services. It will continue to be developed over time and will gradually be extended to cover a wide range of health and disability services. The success of the IPIF in improving health sector performance depends crucially on the willingness of health sector personnel to engage closely with the measurement process.

  6. The linear system theory's account of behavior maintained by variable-ratio schedules.

    PubMed Central

    McDowell, J J; Wixted, J T

    1988-01-01

    The mathematical theory of linear systems, which has been used successfully to describe behavior maintained by variable-interval schedules, is extended to describe behavior maintained by variable-ratio schedules. The result of the analysis is a pair of equations, one of which expresses response rate on a variable-ratio schedule as a function of the mean ratio requirement (n) that the schedule arranges. The other equation expresses response rate on a variable-ratio schedule as a function of reinforcement rate. Both equations accurately describe existing data from variable-ratio schedules. The theory accounts for two additional characteristics of behavior maintained by variable-ratio schedules; namely, the appearance of strained, two-valued (i.e., zero or very rapid) responding at large ns, and the abrupt cessation of responding at a boundary n. The theory also accounts for differences between behavior on variable-interval and variable-ratio schedules, including (a) the occurrence of strained responding on variable-ratio but not on variable-interval schedules, (b) the abrupt cessation of responding on occurrence of higher response rates on variable-ratio than on variable-interval schedules. Furthermore, given data from a series of variable-interval schedules and from a series of concurrent variable-ratio variable-interval schedules, the theory permits quantitative prediction of many properties of behavior on single-alternative variable-ratio schedules. The linear system theory's combined account of behavior on variable-interval and variable-ratio schedules is superior to existing versions of six other mathematical theories of variable-interval and variable-ratio responding. PMID:3279150

  7. 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.

  8. 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.

  9. An extended car-following model accounting for the average headway effect in intelligent transportation system

    NASA Astrophysics Data System (ADS)

    Kuang, Hua; Xu, Zhi-Peng; Li, Xing-Li; Lo, Siu-Ming

    2017-04-01

    In this paper, an extended car-following model is proposed to simulate traffic flow by considering average headway of preceding vehicles group in intelligent transportation systems environment. The stability condition of this model is obtained by using the linear stability analysis. The phase diagram can be divided into three regions classified as the stable, the metastable and the unstable ones. The theoretical result shows that the average headway plays an important role in improving the stabilization of traffic system. The mKdV equation near the critical point is derived to describe the evolution properties of traffic density waves by applying the reductive perturbation method. Furthermore, through the simulation of space-time evolution of the vehicle headway, it is shown that the traffic jam can be suppressed efficiently with taking into account the average headway effect, and the analytical result is consistent with the simulation one.

  10. 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

  11. 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

  12. Are More Stringent NCLB State Accountability Systems Associated with Better Student Outcomes? An Analysis of NAEP Results across States

    ERIC Educational Resources Information Center

    Wei, Xin

    2012-01-01

    This study developed a comprehensive measure of the stringency level of NCLB states' accountability systems, including the strength of their annual measurable objectives, confidence intervals, performance indexing, retesting, minimum subgroup size, and the difficulty levels of proficiency standards. This study related accountability stringency in…

  13. 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,…

  14. 25 CFR 543.14 - What are the minimum internal control standards for patron deposit accounts and cashless systems?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... patron deposit accounts and cashless systems? 543.14 Section 543.14 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING...) The patron must appear at the gaming operation in person, at a designated area of accountability,...

  15. 25 CFR 543.14 - What are the minimum internal control standards for patron deposit accounts and cashless systems?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... patron deposit accounts and cashless systems? 543.14 Section 543.14 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING...) The patron must appear at the gaming operation in person, at a designated area of accountability,...

  16. 45 CFR 2508.11 - How shall offices maintaining a system of records be accountable for those records to prevent...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  17. 45 CFR 2508.11 - How shall offices maintaining a system of records be accountable for those records to prevent...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 4 2013-10-01 2013-10-01 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?...

  18. 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…

  19. 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

  20. Pharmacy component of a hospital end-product cost-accounting system.

    PubMed

    Smith, J E; Sheaffer, S L; Meyer, G E; Giorgilli, F

    1988-04-01

    Determination of pharmacy department standard costs for providing drug products to patients at Thomas Jefferson University Hospital in Philadelphia is described. The hospital is implementing a cost-accounting system (CAS) that uses software developed at the New England Medical Center, Boston. The pharmacy identified nine categories of intermediate products on the basis of labor consumption. Standard labor times for each product category are based on measurement or estimation of time for each task in the preparation and distribution of a dose. Variable-labor standard time was determined by adjusting the cumulative time for the tasks to account for nonproductive time and nonroutine activities, and a variable-labor standard cost for each category was calculated. The standard cost per dose included the costs of labor and supplies (variable and fixed) and equipment; this standard cost plus the acquisition cost of a drug line item is the total intermediate product cost. Because the CAS is based on the hospital's patient charges, clinical pharmacy services are excluded. Intermediate products that substantially affect end-product costs (costs per patient case) will be identified for inclusion in CAS reports. The CAS will give a more accurate picture of resource consumption, enabling managers to focus their efforts to improve efficiency and productivity and reduce supply use; it could also improve the accuracy of the budgeting process. The CAS will support hospital administration decisions about marketing end products and department managers' decisions about controlling intermediate-product costs.

  1. Mental health care and the politics of inclusion: a social systems account of psychiatric deinstitutionalization.

    PubMed

    Novella, Enric J

    2010-12-01

    This paper provides an interpretation, based on the social systems theory of German sociologist Niklas Luhmann, of the recent paradigmatic shift of mental health care from an asylum-based model to a community-oriented network of services. The observed shift is described as the development of psychiatry as a function system of modern society and whose operative goal has moved from the medical and social management of a lower and marginalized group to the specialized medical and psychological care of the whole population. From this theoretical viewpoint, the wider deployment of the modern social order as a functionally differentiated system may be considered to be a consistent driving force for this process; it has made asylum psychiatry overly incompatible with prevailing social values (particularly with the normative and regulative principle of inclusion of all individuals in the different functional spheres of society and with the common patterns of participation in modern function systems) and has, in turn, required the availability of psychiatric care for a growing number of individuals. After presenting this account, some major challenges for the future of mental health care provision, such as the overburdening of services or the overt exclusion of a significant group of potential users, are identified and briefly discussed.

  2. Toward a Voluntary System of Accountability Program (VSA) for Public Universities and Colleges

    ERIC Educational Resources Information Center

    McPherson, Peter; Shulenburger, David

    2006-01-01

    Every public university is engaged now in serious and ongoing accountability appraisal with significant time and resources dedicated to the task. The academy's commitment to accountability is real. Focusing on accountability for undergraduate education, one of several important functions of public universities satisfies a need, but it should not…

  3. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. Coordinated Voltage Control of Transformer Taps on account of Hierarchical Structure in Power System

    NASA Astrophysics Data System (ADS)

    Nakachi, Yoshiki; Kato, Satoshi; Ukai, Hiroyuki

    Participation of distributed generators (DG), such as wind turbines, co-generation system etc., is natural trend from ecological point of view and will increase more and more. The outputs of these DGs mainly depend on weather condition but don't correspond to the changes of electrical load demand necessarily. On the other hand, due to the deregulation of electric power market, the power flow in power system will uncertainly vary with several power transactions. Thus, complex power flow by DGs or transactions will cause the voltage deviation. It will be difficult to sustain the voltage quality by using the conventional voltage/reactive power control in near future. In this paper, in order to avoid such a voltage deviation and to decrease the frequency of transformer tap actions, the coordinated voltage control scheme of transformer taps on account of hierarchical structure in power system is proposed. In the proposed scheme, integral of voltage deviation at each layer bus is applied to decide the timing of each transformer tap action. It is confirmed by some numerical simulations that the proposed scheme is able to respond to every conditions on voltage deviation.

  5. How Do Management Fees Affect Retirement Wealth under Mexico's Personal Retirement Accounts System?

    PubMed

    Aguila, Emma; Hurd, Michael D; Rohwedder, Susann

    2014-12-01

    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.

  6. 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

  7. 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.

  8. 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…

  9. 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

    ... Aviation Interactive Reporting System (FAIRS). The functional specifications and data definitions for a... system to account for aircraft costs? 102-33.195 Section 102-33.195 Public Contracts and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION...

  10. 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

    On the European continent the Dnieper is the third largest river basin (509000 sq.km). The Ukrainian part of the drainage basin is 291 400 sq.km. The cascade of 6 reservoirs, that have capacity from 2.5 to 18 cub.km comprises the entire reach of Dnieper River in Ukraine, redistributes the water regime in time. As a result, 17-18 cub. km water can be used, 50% for hydropower production, 30% for agriculture and up to 18% for municipal water supply. The water stress, the pollution load, the insufficient technical conditions require a lot of effort in the water management development. In order to achieve optimal use of water recourses in the Dnieper River basin, it is essential to develop strategies both for the long-term perspective (planning) as well as for the short-term perspective (operation). The Dnieper River basin must be seen as complex of the natural water resources, as well as the human system (water use, social and economic intercourse). In the frame of the project, supported by the Swedish International Development Cooperation Agency (SIDA) the software tool ASUD2 is developed to support reservoir operations provided by the State Committee of Ukraine on Water Management and by the Joint River Commission. ASUD2 includes multicriteria optimization engine that drives the reservoir water balamce models and box models of water quality. A system of supplementary (off-line) tools support more detailed analyses of the water quality parameters of largest reservoirs (Kachovka and Kremechug). The models AQUATOX and WASP ( in the developed 3-D version) are used for these purposes. The Integrated Database IDB-ASUD2 supplies the information such as state of the all reservoirs, hydrological observations and predictions, water demands, measured water quality parameters. ASUD2 is able to give the following information on an operational basis. : - recommended dynamics of the water elevation during the water allocation planning period in all reservoirs calculated on the

  11. 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

  12. Juggling Multiple Accountability Systems: How Three Principals Manage These Tensions in Ontario, Canada

    ERIC Educational Resources Information Center

    Pollock, Katina; Winton, Sue

    2016-01-01

    Accountability in education is not new. Schools have always been accountable in one way or another to the communities they serve, regardless of the policy environment of the time (Elmore, "The Educational Forum," 69:134-142, 2005). This article explores how three principals from Ontario, Canada manage the tensions of multiple…

  13. 14 CFR 03 - Definitions for Purposes of This System of Accounts and Reports

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... relief in cases of general epidemic, natural disaster, or other catastrophe; (7) Any law enforcement... and Reports Account, clearing. An account used as a medium for the temporary accumulation of costs... investment, revenue, or cost to an object, activity, process, or operation, in accordance with...

  14. 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…

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

    PubMed

    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; Leuschner, Kristin J; Camm, Frank; Stecher, Brian M

    2012-01-01

    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 is known about PBAS effectiveness at achieving performance goals or about government and agency experiences. This study examines nine PBASs that are drawn from five sectors: child care, education, health care, public health emergency preparedness, and transportation. In the right circumstances, a PBAS can be an effective strategy for improving service delivery. Optimum circumstances include having a widely shared goal, unambiguous observable measures, meaningful incentives for those with control over the relevant inputs and processes, few competing interests, and adequate resources to design, implement, and operate the PBAS. However, these conditions are rarely fully realized, so it is difficult to design and implement PBASs that are uniformly effective. PBASs represent a promising policy option for improving the quality of service-delivery activities in many contexts. The evidence supports continued experimentation with and adoption of this approach in appropriate circumstances. Even so, PBAS design and its prospects for success depend on the context in which it will operate. Also, ongoing system evaluation and monitoring are integral components of a PBAS; they inform refinements that improve system functioning over time. Empirical evidence of the effects of performance-based public management is scarce. This article also describes a framework used to evaluate a PBAS. Such a system identifies individuals or organizations that must change their behavior for the performance of an activity to improve, chooses an implicit or explicit incentive structure to motivate these organizations or individuals to change, and then

  16. 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

  17. Using an Online Homework System to Submit Accounting Homework: Role of Cognitive Need, Computer Efficacy, and Perception

    ERIC Educational Resources Information Center

    Peng, Jacob C.

    2009-01-01

    The author investigated whether students' effort in working on homework problems was affected by their need for cognition, their perception of the system, and their computer efficacy when instructors used an online system to collect accounting homework. Results showed that individual intrinsic motivation and computer efficacy are important factors…

  18. 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 system to account for aircraft costs? 102-33.195 Section 102-33.195 Public Contracts and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION...

  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. The Practical Relevance of Accountability Systems for School Improvement: A Descriptive Analysis of California Schools. CSE Report 713

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2007-01-01

    In search for the practical relevance of accountability systems for school improvement, we ask whether practitioners traveling between the worlds of system-designated high and low-performing schools would detect tangible differences by observing concrete behaviors, looking at student work, or inquiring about teacher, administrator, or student…

  1. The Student Accounting System. A Process for Tracking and Assessing the Flow of Students Through Vocational Education Programs.

    ERIC Educational Resources Information Center

    Brennan, Peggy; Robinson, Gail

    This manual presents the Student Accounting System, a system designed to track and assess the flow of students through vocational training programs at both the community college and secondary levels. The two major data files/source documents are first described--an inventory of programs and their courses and an inventory of all courses completed…

  2. Accounting Curriculum.

    ERIC Educational Resources Information Center

    Prickett, Charlotte

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

  3. 7 CFR 1767.13 - Departures from the prescribed RUS Uniform System of Accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Disallowances of Plant Costs, SFAS No. 92, Regulated Enterprises—Accounting for Phase-in Plans, without the... survey and investigation charges (See § 1767.17, Interpretation No. 111, Engineering Contracts for...

  4. 49 CFR Appendix I to Part 1201 - Certification of Branch Line Accounting System Records

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Records I Appendix I to Part 1201 Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (CONTINUED) ACCOUNTS, RECORDS AND REPORTS... Records Carrier: (Exact legal title or name of the respondent) Name, title, telephone number and...

  5. Feasibility of Gathering Depreciation Information from Existing Sources for US Army Installation Accrual Accounting Systems.

    DTIC Science & Technology

    1981-12-01

    Author: Approved by: Second Reader ChaUan/ artm.e t or AaMlnstrative Sciences// "--ean ot Intormation and Policy sciences 3 - ~ - .7 ABSTRACT This...services performed are to be determined on the basis of the full cost of performance pursuant to legal require- ments or administrative policy . (3...Agency accounting policies should prescribe the accumulation of all significant costs applicable to property acquisitions so thlat agency accounts will

  6. 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

  7. Accountability for health care: a white paper on leadership and management for the U.S. health care system.

    PubMed

    Schneller, E S

    1997-01-01

    Advancing and managing individual organizational priorities and favorably positioning the organization within the wider system, while remaining within the system's vision, values, mission and strategic plan, constitutes the great the paradox of modern health care management. A new cohort of managers, skilled as change agents for linking-pin organizations, will be necessary to assure accountable management in an environment where no one unit, department, organization, and perhaps no system possesses all of the competencies necessary for provision of care.

  8. 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.

  9. Accounting utility for determining individual usage of production level software systems

    NASA Technical Reports Server (NTRS)

    Garber, S. C.

    1984-01-01

    An accounting package was developed which determines the computer resources utilized by a user during the execution of a particular program and updates a file containing accumulated resource totals. The accounting package is divided into two separate programs. The first program determines the total amount of computer resources utilized by a user during the execution of a particular program. The second program uses these totals to update a file containing accumulated totals of computer resources utilized by a user for a particular program. This package is useful to those persons who have several other users continually accessing and running programs from their accounts. The package provides the ability to determine which users are accessing and running specified programs along with their total level of usage.

  10. 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.

  11. The use of AQUATOOL DSS applied to the System of Environmental-Economic Accounting for Water (SEEAW)

    NASA Astrophysics Data System (ADS)

    Pedro-Monzonís, María; Jiménez-Fernández, Pedro; Solera, Abel; Jiménez-Gavilán, Pablo

    2016-02-01

    Currently, water accounts are one of the next steps to be implemented in European River Basin Management Plans. Building water accounts is a complex task, mainly due to the lack of common European definitions and procedures. For their development, when data is not systematically measured, simulation models and estimations are necessary. The main idea of this paper is to present a new approach which enables the combined use of hydrological models and water resources models developed with AQUATOOL Decision Support System (DSS) to fill in the physical water supply and use tables and the asset accounts presented in the System of Economic and Environmental Accounts for Water (SEEAW). The case study is the Vélez River Basin, located in the southern part of the Iberian Peninsula in Spain. In addition to obtaining the physical water supply and use tables and the asset accounts in this river basin, we present here the indicators as a result thereof. These indicators cover many critical aspects of water management, showing a general description of the river basin and allowing decision-makers to characterise the pressures on water resources. As a general conclusion, the union of AQUATOOL DSS and SEEAW will provide more complete information to decision-makers and it enables to introduce these methodological decisions in order to guarantee consistency and comparability of the results between different river basins.

  12. A Staff Response to the Report: An Assessment of the Michigan Accountability System.

    ERIC Educational Resources Information Center

    Michigan State Dept. of Education, Lansing.

    A response is made to a special report "An Assessment of the Michigan Accountability Program" prepared by a committee composed of Drs. Ernest House, Wendell Rivers, and Daniel Stufflebeam under contract with the Michigan Education Association (MEA) and the National Education Association (NEA). The three-men panel was to evaluate the…

  13. Volatility in School Test Scores: Implications for Test-Based Accountability Systems

    ERIC Educational Resources Information Center

    Kane, Thomas J.; Staiger, Douglas O.

    2002-01-01

    By the spring of 2000, forty states had begun using student test scores to rate school performance. Twenty states have gone a step further and are attaching explicit monetary rewards or sanctions to a school's test performance. In this paper, the authors focus on accountability programs in which states measure the effectiveness of individual…

  14. Student Perceptions and Experiences Using Jing and Skype in an Accounting Information Systems Class

    ERIC Educational Resources Information Center

    Charron, Kimberly; Raschke, Robyn

    2014-01-01

    The authors examine the use of technology to support students in their learning of practical accounting software applications while taking a traditional on-campus class. Specifically, they look at how Jing and Skype are used to facilitate successful completion of a series of simulations using Netsuite (NetSuite, Inc., San Mateo, CA) accounting…

  15. 14 CFR Section 03 - Definitions for Purposes of This System of Accounts and Reports

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... relief in cases of general epidemic, natural disaster, or other catastrophe; (7) Any law enforcement..., clearing. An account used as a medium for the temporary accumulation of costs that are redistributed to... investment, revenue, or cost to an object, activity, process, or operation, in accordance with...

  16. 14 CFR Section 03 - Definitions for Purposes of This System of Accounts and Reports

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... relief in cases of general epidemic, natural disaster, or other catastrophe; (7) Any law enforcement..., clearing. An account used as a medium for the temporary accumulation of costs that are redistributed to... investment, revenue, or cost to an object, activity, process, or operation, in accordance with...

  17. 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…

  18. Making the Grade: A 50-State Analysis of School Accountability Systems.

    ERIC Educational Resources Information Center

    Martin, Carmel; Sargrad, Scott; Batel, Samantha

    2016-01-01

    One of the most enduring and contentious debates in education circles concerns the best way to hold schools and districts accountable for improving outcomes for students and closing achievement gaps. Lawmakers, teachers, district administrators, parents, and other stakeholders--all with strong and differing opinions--have wrestled for decades with…

  19. Some Assembly Required: Building a Better Accountability System for California. Education Sector Reports

    ERIC Educational Resources Information Center

    Carey, Kevin

    2012-01-01

    For years California has been a leader in public education. In 1999, the state implemented some of the strongest content standards in the country through its main accountability metric, the Academic Performance Index (API). The state has also signed onto the Common Core State Standards, taking important steps to ensure its students are college-…

  20. 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…

  1. Who (Else) Is the Teacher? Cautionary Notes on Teacher Accountability Systems

    ERIC Educational Resources Information Center

    Valli, Linda; Croninger, Robert G.; Walters, Kirk

    2007-01-01

    This article examines a premise underlying teacher accountability policies, namely, that annual student learning gains can be attributed to individual teachers. After analyzing data collected in fourth- and fifth-grade reading and mathematics classes in 18 schools, the authors identify forms of instructional design that rely on multiple teachers.…

  2. Contexts of Accountability under Systemic Reform: Implications for Principal Influence on Instruction and Supervision

    ERIC Educational Resources Information Center

    Marks, Helen M.; Nance, Jason P.

    2007-01-01

    Purpose: The study investigates how various accountability contexts--including states, local boards, districts, school site councils, parent associations, and teachers--affect the ability of principals to influence instructional and supervisory decisions in their schools. Data: Data for the analysis come from 1999-2000 Schools and Staffing Survey…

  3. School Counselor Accountability: The Path to Social Justice and Systemic Change

    ERIC Educational Resources Information Center

    Dahir, Carol A.; Stone, Carolyn B.

    2009-01-01

    Expectations run high that accountability for student outcomes will continue to drive the education agenda with reauthorization of the Elementary and Secondary Education Act (1965). School counselors have also recognized the imperative to connect their work to school improvement goals. This article discusses action research undertaken by school…

  4. Accounting Education: A Comparative Study of Perception of Learning Outcomes in Traditional and Online Delivery Systems

    ERIC Educational Resources Information Center

    Connor, Chun-Mei Lee

    2009-01-01

    As of 2007, over 20% of all higher education students in the U.S took at least one online course (Allen & Seaman, 2008), and over 200 universities offered some measure of online accounting courses (National Center for Education Statistics, 2008).This study compared the student learning outcomes of traditional and online delivery styles in…

  5. Providing System Compliance Training to Accountants of a Global Pharmaceutical Company: The Switzerland Case

    ERIC Educational Resources Information Center

    Leschinsky, Maribeth; Messemer, Jonathan E.

    2010-01-01

    On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…

  6. The Voluntary System of Accountability: Origins and Purposes--An Interview with George Mehaffy and David Shulenberger

    ERIC Educational Resources Information Center

    Miller, Margaret A.

    2008-01-01

    This article presents an interview with two people who had responsibility for leading the development of the Voluntary System of Accountability (VSA)--a joint project of the National Association of State Universities and Land-Grant Colleges (NASULGC) and the American Association of State Colleges and Universities (AASCU), supported by the Lumina…

  7. 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…

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

    ERIC Educational Resources Information Center

    Khaleghi, Farahnaz

    2010-01-01

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

  9. Governance, Management and Accountability: The Experience of the School System in the English-Speaking Caribbean Countries

    ERIC Educational Resources Information Center

    Hutton, Disraeli M.

    2015-01-01

    This paper seeks to explore the implementation of three of the critical elements required to improve performance in the education system: governance, accountability and management. The paper examines the education reform processes conducted by five Caribbean countries: Jamaica, Cayman Islands, Guyana, Belize, Trinidad and Tobago, along with those…

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

    ERIC Educational Resources Information Center

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

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

  11. 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... COMMUNITY SERVICE IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 2508.11 How shall offices maintaining a...

  12. 45 CFR 2508.11 - How shall offices maintaining a system of records be accountable for those records to prevent...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 4 2012-10-01 2012-10-01 false How shall offices maintaining a system of records be accountable for those records to prevent unauthorized disclosure of information? 2508.11 Section... COMMUNITY SERVICE IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 2508.11 How shall offices maintaining a...

  13. Refashioning Accountability: Toward a "Coordinated" System of Quality Assurance for Higher Education. Policy Papers on Higher Education.

    ERIC Educational Resources Information Center

    Ewell, Peter; Wellman, Jane

    As public funds decline and the political climate changes, accountability and quality assurance are important issues for U.S. colleges and universities, and institutional leaders are concerned about a shift away from the established institution-centered structures, toward government-mandated, standards-driven systems. This paper explores the…

  14. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of...

  15. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of...

  16. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF CLASS II GAMES § 547.9 What are the minimum technical standards for Class II gaming system... digits to accommodate the design of the game. (3) Accounting data displayed to the player may be... audit, configuration, recall and test modes; or (ii) Temporarily, during entertaining displays of...

  17. 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…

  18. An Examination of the Use of Accounting Information Systems and the Success of Small Businesses in South Carolina

    ERIC Educational Resources Information Center

    Saracina, Tara H.

    2012-01-01

    The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of…

  19. Short-Run Effects of Accountability Pressures on Teacher Policies and Practices in the Voucher System in Santiago, Chile

    ERIC Educational Resources Information Center

    Elacqua, Gregory; Martínez, Matías; Santos, Humberto; Urbina, Daniela

    2016-01-01

    This research analyzes the impact of the Adjusted Voucher Law´s school rankings on low-performing schools in Santiago, Chile, and provides evidence on the effects of the pressures of accountability systems on teacher policies and practices. The empirical strategy is based on the fact that schools are ranked according to their position on a set of…

  20. Enhancing the Learning Achievements and Attitudes of Taiwan Vocational School Students in Accounting with the Dynamic Assessment System

    ERIC Educational Resources Information Center

    Shih, Ju-Ling; Ku, David Tawei; Hung, Su-Huan

    2013-01-01

    We investigate how the computerized dynamic assessment system improves the learning achievements of vocational high school students studying accounting. Our experiment was conducted under the one-group pretest-posttest design of 34 junior students. The questionnaire results were analyzed to determine student-learning attitudes and reactions toward…

  1. [The main directions of improving the system of state accounting and control of radioactive substances and radioactive waste products].

    PubMed

    2012-01-01

    This paper describes a modification of the basic directions of state accounting and control of radioactive substances and radioactive waste products, whose implementation will significantly improve the efficiency of its operation at the regional level. Selected areas are designed to improve accounting and control system for the submission of the enterprises established by the reporting forms, the quality of the information contained in them, as well as structures of information and process for collecting, analyzing and data processing concerning radioactive substances and waste products.

  2. What to Take into Account When Building an Inter-Organizational Information System.

    ERIC Educational Resources Information Center

    Suomi, Reima

    1994-01-01

    Describes interorganizational information systems and the necessity for cooperation. Topics discussed include managerial considerations, including objectives, benefits, and resources; considerations in systems development, including telecommunications skills; considerations for users of information systems, including user needs; and considerations…

  3. Accountability in teenage dating violence: a comparative examination of adult domestic violence and juvenile justice systems policies.

    PubMed

    Zosky, Diane L

    2010-10-01

    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 justice system was originally founded on an ideology of "child saving" to rehabilitate youths and divert them from the justice system. The implication of policy disparity between the adult criminal justice system and the juvenile justice system may be one contributing reason why teenage dating violence has received a different societal response than adult domestic violence. This article, a comparative examination of juvenile justice and domestic violence policies, reveals very different histories, philosophies, and trajectories of policy development. Teenage dating violence may be "falling through the cracks" between two policy approaches. Perhaps the juvenile justice system could find a balanced approach to adopting the philosophy of zero tolerance or holding teenage perpetrators accountable for their choice to use violence, as the adult criminal justice system does, while at the same time maintaining the "rehabilitative" philosophy of the original juvenile justice policies.

  4. Human Resource Accounting: Operationalization and Effects of Human Resource Replacement Cost System in Naval Operations.

    DTIC Science & Technology

    1985-12-20

    MANAGEM UNCLASSIFIED E G FLAMHOLTZ 20 DEC 85 CHRM-85-81 F/G 5/i N Ehhhmhhmhiu I: 1 , flflflfllfl...flmflmEEhEhhhmh ji *..0 w im U .L2= 1.25 1111.4 1.6...PAGE (When O-,*emtered__ READ INSTRUCTIONSREPORT DOCUMENTATION PAGE BEFORE COMPLETING FORM 1 . REPORT NUMBER 2. GOVT ACCESSION NO 3. RECIPIENT’S...CATALOG NUMBER CHRM - 85 - 01 P- 1 1 / ., "/) , 4. TITLE (endSubit.) Human Resource Accounting: S. TYPEOF REPORT PERIODCOVERED Operationalizatin and Effects

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

    PubMed

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

    2009-12-20

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

  6. System analysis of a bio-energy plantation: full greenhouse gas balance and energy accounting (POPFULL)

    NASA Astrophysics Data System (ADS)

    Ceulemans, R.; Janssens, I.; Berhongaray, G.; Broeckx, L.; De Groote, T.; ElKasmioui, O.; Fichot, R.; Njakou Djomo, S.; Verlinden, M.; Zona, D.

    2011-12-01

    In recent year the environmental impact of fossil fuels and their reduced availability are leading to an increasing interest in renewable energy sources, among them bio-energy. However, the cost/benefit in establishing, managing, and using these plantations for energy production should be quantified together with their environmental impact. In this project we are performing a full life cycle analysis (LCA) balance of the most important greenhouse gases (CO2, CH4, N2O, H2O and O3), together with full energy accounting of a short-rotation coppice (SRC) plantation with fast-growing trees. We established the plantation two years ago and we have been monitoring net fluxes of CO2, N2O, CH4, and O3, in combination with biomass pools (incl. soil) and fluxes, and volatile organic carbon (VOCs). This poplar plantation will be monitored for another two years then harvested and transformed into bio-energy. For the energy accounting we are performing a life cycle analysis and energy efficiency assessments over the entire cycle of the plantation until the production of electricity and heat. Here we present an overview of the results from the first two years from the plantation establishment, and some of the projections based on these first results.

  7. Locating ethics in data science: responsibility and accountability in global and distributed knowledge production systems

    PubMed Central

    2016-01-01

    The distributed and global nature of data science creates challenges for evaluating the quality, import and potential impact of the data and knowledge claims being produced. This has significant consequences for the management and oversight of responsibilities and accountabilities in data science. In particular, it makes it difficult to determine who is responsible for what output, and how such responsibilities relate to each other; what ‘participation’ means and which accountabilities it involves, with regard to data ownership, donation and sharing as well as data analysis, re-use and authorship; and whether the trust placed on automated tools for data mining and interpretation is warranted (especially as data processing strategies and tools are often developed separately from the situations of data use where ethical concerns typically emerge). To address these challenges, this paper advocates a participative, reflexive management of data practices. Regulatory structures should encourage data scientists to examine the historical lineages and ethical implications of their work at regular intervals. They should also foster awareness of the multitude of skills and perspectives involved in data science, highlighting how each perspective is partial and in need of confrontation with others. This approach has the potential to improve not only the ethical oversight for data science initiatives, but also the quality and reliability of research outputs. This article is part of the themed issue ‘The ethical impact of data science’. PMID:28336799

  8. SNMSP II: A system to fully automate special nuclear materials accountability reporting for electric utilities

    SciTech Connect

    Pareto, V.; Venegas, R.

    1987-07-01

    The USNRC requires each licensee who is authorized to possess Special Nuclear Materials (SNM) to prepare and submit reports concerning SNM received, produced, possessed, transferred, consumed, disposed of, or lost. These SNM accountability reports, which need to be submitted twice a year, contain detailed information on the origin, quantity, and type of SNM for several locations. The amount of detail required makes these reports very time consuming and error prone when prepared manually. Yankee Atomic is developing an IBM PC-based computer code that fully automates the process of generating SNM accountability reports. The program, called SNMSP II, prints a number of summaries including facsimiles of the NRC/DOE-741, 742, 742C, and RW-859 reports in a format that can be submitted directly to the NRC/DOE. SNMSP II is menu-driven and is especially designed for people with little or no computer training. Input can be either from a mainframe-based corporate data base or manually through user-friendly screens. In addition, extensive quality assurance features are available to ensure the security and accuracy of the data. This paper discusses the major features of the code and describes its implementation at Yankee.

  9. Locating ethics in data science: responsibility and accountability in global and distributed knowledge production systems.

    PubMed

    Leonelli, Sabina

    2016-12-28

    The distributed and global nature of data science creates challenges for evaluating the quality, import and potential impact of the data and knowledge claims being produced. This has significant consequences for the management and oversight of responsibilities and accountabilities in data science. In particular, it makes it difficult to determine who is responsible for what output, and how such responsibilities relate to each other; what 'participation' means and which accountabilities it involves, with regard to data ownership, donation and sharing as well as data analysis, re-use and authorship; and whether the trust placed on automated tools for data mining and interpretation is warranted (especially as data processing strategies and tools are often developed separately from the situations of data use where ethical concerns typically emerge). To address these challenges, this paper advocates a participative, reflexive management of data practices. Regulatory structures should encourage data scientists to examine the historical lineages and ethical implications of their work at regular intervals. They should also foster awareness of the multitude of skills and perspectives involved in data science, highlighting how each perspective is partial and in need of confrontation with others. This approach has the potential to improve not only the ethical oversight for data science initiatives, but also the quality and reliability of research outputs.This article is part of the themed issue 'The ethical impact of data science'.

  10. Sustainability science: accounting for nonlinear dynamics in policy and social-ecological systems

    EPA Science Inventory

    Resilience is an emergent property of complex systems. Understanding resilience is critical for sustainability science, as linked social-ecological systems and the policy process that governs them are characterized by non-linear dynamics. Non-linear dynamics in these systems mean...

  11. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  12. A color coordinate system from a 13th century account of rainbows

    PubMed Central

    Smithson, Hannah E.; Anderson, Philip S.; Dinkova-Bruun, Greti; Fosbury, Robert A. E.; Gasper, Giles E. M.; Laven, Philip; McLeish, Tom C. B.; Panti, Cecilia; Tanner, Brian

    2015-01-01

    We present a new analysis of Robert Grosseteste’s account of color in his treatise De iride, On the Rainbow, dating from the early 13th century. The work explores color within the three-dimensional framework set out in Grosseteste’s De colore (see Smithson et al, 2012, A three-dimensional color space from the 13th century.” Journal of the Optical Society of America (A), 29 (2), A346-A352), but now links the axes of variation to observable properties of rainbows. We combine a modern understanding of the physics of rainbows and of human color perception to resolve the linguistic ambiguities of the medieval text and to interpret Grosseteste’s key terms. PMID:24695192

  13. 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

  14. Second Language Developmental Dynamics: How Dynamic Systems Theory Accounts for Issues in Second Language Learning

    ERIC Educational Resources Information Center

    Rosmawati

    2014-01-01

    Dynamic systems theory (DST) is presented in this article as a suitable approach to research the acquisition of second language (L2) because of its close alignment with the process of second language learning. Through a process of identifying and comparing the characteristics of a dynamic system with the process of L2 learning, this article…

  15. What Are the Relationships between Teachers' Engagement with Management Information Systems and Their Sense of Accountability?

    ERIC Educational Resources Information Center

    Perelman, Uri

    2014-01-01

    Many public and private sector organizations are supported by Management Information Systems (MIS) for collection, management, analysis, and distribution of the data needed for effective decision-making and enhanced organizational management. The existing body of research on MIS in education focuses on the systems' contribution to achieving…

  16. Achieving Excellence: The University of Wisconsin System Accountability Report, 2001-02.

    ERIC Educational Resources Information Center

    Wisconsin Univ. System, Madison.

    This report presents information about the condition of the University of Wisconsin system (UW) and its progress toward educational excellence. The first section, "Context and Capacity," describes the environment and resources available to the UW system to fulfill its mission as a context for understanding progress on the six goals…

  17. 48 CFR 252.242-7004 - Material Management and Accounting System.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... logic for costing of material transactions; and (2) Assess its MMAS and take reasonable action to comply... Government; (3) Provide a mechanism to identify, report, and resolve system control weaknesses and manual... proposed or completed corrective action; and (iii) System disapproval if the Contracting Officer...

  18. Multiple Memory Systems Are Unnecessary to Account for Infant Memory Development: An Ecological Model

    ERIC Educational Resources Information Center

    Rovee-Collier, Carolyn; Cuevas, Kimberly

    2009-01-01

    How the memory of adults evolves from the memory abilities of infants is a central problem in cognitive development. The popular solution holds that the multiple memory systems of adults mature at different rates during infancy. The "early-maturing system" (implicit or nondeclarative memory) functions automatically from birth, whereas the…

  19. 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.

  20. 40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.52...

  1. 40 CFR 96.52 - NOX Allowance Tracking System responsibilities of NOX authorized account representative.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Allowance Tracking System § 96.52...

  2. Accounting for Timing Drift and Variability in Contemporary Electroencepholography (EEG) Systems

    DTIC Science & Technology

    2012-03-01

    between actual and reported trigger onset time) measured with the Emotiv Epoc EEG headset......................................................10...11 Figure 6. Data recorded using the Emotiv Epoc system in conjunction with a phantom head device. Natively reported data...Alert 2.45*), Biosemi Active2 (ActiView 6.05), Emotiv Epoc (TestBench 1.5.0.3), and Quasar Helmet-Mounted System (HMS) (QStreamer 1.5.1046). All

  3. Better Accountability Procedures Needed in NSF and NIH Research Grant Systems.

    DTIC Science & Technology

    1981-09-30

    research at colleges and universities. Peer review (expert advice of selected researchers) is the primary component of the research grant scientific...and found that the peer review and internal review systems are working reasonably well. Although the systems are basically the same at the two...agencies, the procedures differ. GAO found that some of the NIH peer review procedures have advantages over those at NSF, but believes that changes are

  4. Advanced material accountancy glove box assay system for process material at PFPF.

    SciTech Connect

    Maruyama, H.; Fujiwara, S.; Takahashi, S.; Kuno, K.; Menlove, Howard O.; Wenz, T. R.

    2002-01-01

    The Material Accountancv Glove Box Assay System (MAGB) is a neutron coincidence counting system that has been developed under the akeement between Japan Nuclear Cycle Development Institute (JNC) and Los Alamos National Laboratory (LANL) in order to measure plutonium in the MOX transfer container in the glove box at Plutonium Fuel Production Facility (PFPF) in Japan. The system was installed at PFPF in August 1989 and afterwards it has been using for verification ofplutonium in the transfer container by inspectorate during inspection Process equipment to improve its performance has been installed in the PFPF fabrication line. As a result the number of sample requiredfor inspection increased. Since MAGBs were only used, it was anticipated that the reduction of the time of sampling and movement time of nuclear materialfor verification would be difficult. Furthermore, the sample has to be taken from the transfer containers that contain a large amount of plutonium. Therefore, in order to reduce the time for sampling, time required for the transfer container to arrive at sampling point, and personal radiation exposure, the integrated MAGB system combined with High resolution gamma-ray spectroscopy (HRGS), called M G B, was developed. This system was installed at PFPF in August 2000, and then, the functional test and the calibration were carried out in the presence of inspectorate. In the course of these activities, the data that is necessary for evaluating the system were fully acquired The system is now being in the process of evaluation whether it can be used as an attended safeguards system for International Atomic Energy Agency (IAEA) and Japan Safeguards Office (JSGO).

  5. Fish harvesters with injuries' accounts of their experiences with the workers' compensation system.

    PubMed

    Murray, Michael

    2007-01-01

    The workers' compensation system was established to provide fair access to compensation for workers who have experienced occupational injury and can no longer work. It was expected that such a system would reduce individual legal claims. Evidence indicates that many injured workers proceed with a variety of appeals indicating dissatisfaction with the current system. The fishing industry is extremely dangerous. The aim of this research was to explore the experience of injured fish harvesters who were making use of a compensation system. Interviews were held with a sample of injured in-shore and deep-sea fish harvesters. In general, they identified themselves strongly as hard-working people who did not deserve their injury. They also reported substantial frustration with the staff of the compensation system who they believed treated them with suspicion and disrespect. The deep-sea fish harvesters were more concerned with the amount of compensation. This dissatisfaction with the system contributed to the fish harvesters' use of the appeals procedure. The fish harvesters' complaints are discussed with reference to the concepts of distributive and procedural justice.

  6. Karlsruhe Database for Radioactive Wastes (KADABRA) - Accounting and Management System for Radioactive Waste Treatment - 12275

    SciTech Connect

    Himmerkus, Felix; Rittmeyer, Cornelia

    2012-07-01

    The data management system KADABRA was designed according to the purposes of the Cen-tral Decontamination Department (HDB) of the Wiederaufarbeitungsanlage Karlsruhe Rueckbau- und Entsorgungs-GmbH (WAK GmbH), which is specialized in the treatment and conditioning of radioactive waste. The layout considers the major treatment processes of the HDB as well as regulatory and legal requirements. KADABRA is designed as an SAG ADABAS application on IBM system Z mainframe. The main function of the system is the data management of all processes related to treatment, transfer and storage of radioactive material within HDB. KADABRA records the relevant data concerning radioactive residues, interim products and waste products as well as the production parameters relevant for final disposal. Analytical data from the laboratory and non destructive assay systems, that describe the chemical and radiological properties of residues, production batches, interim products as well as final waste products, can be linked to the respective dataset for documentation and declaration. The system enables the operator to trace the radioactive material through processing and storage. Information on the actual sta-tus of the material as well as radiological data and storage position can be gained immediately on request. A variety of programs accessed to the database allow the generation of individual reports on periodic or special request. KADABRA offers a high security standard and is constantly adapted to the recent requirements of the organization. (authors)

  7. Overlay Transmission System on Wireless LAN with RTS/CTS Exchange Taking into Account Timing Synchronization

    NASA Astrophysics Data System (ADS)

    Jeong, Kilsoo; Yano, Kazuto; Tsukamoto, Satoshi; Taromaru, Makoto

    This paper proposes a new overlay transmission system for wireless LAN with RTS/CTS exchange. Conventional timing synchronization schemes may fail in the presence of inter-system interference, because they have not been designed for overlay transmission. In the proposed system, a transmitter estimates the transmission timing of the next wireless LAN DATA frame, and then sends its DATA frame at almost the same time as the estimated transmission timing to easily establish timing synchronization at the receiver. Moreover, we employ a tapped delay line adaptive array antenna at both transmitter and receiver to effectively suppress interference due to overlay transmission in a rich multipath propagation environment. The frame error rate performances of the proposed system and the IEEE 802.11a wireless LAN are evaluated through computer simulations that assume an exponentially decaying 8-path non-line-of-sight fading channel and include a timing synchronization process. Simulation results demonstrate that the proposed system can achieve overlay transmission while avoiding interference in a rich multipath propagation environment.

  8. Advancing mission in the marketplace. Integrated strategic planning and budgeting helps a system remain accountable.

    PubMed

    Smessaert, A H

    1992-10-01

    In the late 1980s Holy Cross Health System (HCHS), South Bend, IN, began to implement a revised strategic planning and budgeting process to effectively link the system's mission with its day-to-day operations. Leaders wanted a process that would help system employees internalize and act on the four major elements articulated in the HCHS mission statement: fidelity, excellence, empowerment, and stewardship. Representatives from mission, strategic planning, and finance from the corporate office and subsidiaries examined planning and budgeting methods. From the beginning, HCHS leaders decided that the process should be implemented gradually, with each step focusing on refining methodology and improving mission integration. As the process evolved. HCHS developed a sequence in which planning preceded budgeting. The system also developed a variety of educational and collaborative initiatives to help system employees adapt to the organization's change of direction. One critical aspect of HCHS's ongoing education is an ethical reflection process that helps participants balance ethical considerations by viewing an issue from three perspectives: social vision, multiple responsibility, and self-interest.

  9. Power Accountability with 1 MW 110 GHz Gyrotron System on the DIII--D Tokamak

    NASA Astrophysics Data System (ADS)

    Zhang, Daqing; Lohr, John; Tooker, J. W.; Ponce, Dan; Callis, R. W.

    1996-11-01

    A new gyrotron system (110 GHz, 1 MW, 2 sec) has been built for the DIII--D tokamak. Before the ECH physics experiments were carried out on DIII--D, the power produced by the gyrotron was measured carefully as well as the power absorbed by parts of the system such as in the gyrotron window, mirror optics unit, miter bends, and dummy loads, for different pulse durations. The maximum output power achieved up to now is 885 kW for 500 msec pulse length. The gyrotron generation efficiency is 37%, very close to the optimum operation parameters, and the whole system's efficiency is 29%. The output mode and frequency of the gyrotron was also measured. Detailed experimental results will be presented.

  10. Sixty Percent Conceptual Design Report: Enterprise Accountability System for Classified Removable Electronic Media

    SciTech Connect

    B. Gardiner; L.Graton; J.Longo; T.Marks, Jr.; B.Martinez; R. Strittmatter; C.Woods; J. Joshua

    2003-05-03

    Classified removable electronic media (CREM) are tracked in several different ways at the Laboratory. To ensure greater security for CREM, we are creating a single, Laboratory-wide system to track CREM. We are researching technology that can be used to electronically tag and detect CREM, designing a database to track the movement of CREM, and planning to test the system at several locations around the Laboratory. We focus on affixing ''smart tags'' to items we want to track and installing gates at pedestrian portals to detect the entry or exit of tagged items. By means of an enterprise database, the system will track the entry and exit of tagged items into and from CREM storage vaults, vault-type rooms, access corridors, or boundaries of secure areas, as well as the identity of the person carrying an item. We are considering several options for tracking items that can give greater security, but at greater expense.

  11. Multiobjective optimization of water distribution systems accounting for economic cost, hydraulic reliability, and greenhouse gas emissions

    NASA Astrophysics Data System (ADS)

    Wu, Wenyan; Maier, Holger R.; Simpson, Angus R.

    2013-03-01

    In this paper, three objectives are considered for the optimization of water distribution systems (WDSs): the traditional objectives of minimizing economic cost and maximizing hydraulic reliability and the recently proposed objective of minimizing greenhouse gas (GHG) emissions. It is particularly important to include the GHG minimization objective for WDSs involving pumping into storages or water transmission systems (WTSs), as these systems are the main contributors of GHG emissions in the water industry. In order to better understand the nature of tradeoffs among these three objectives, the shape of the solution space and the location of the Pareto-optimal front in the solution space are investigated for WTSs and WDSs that include pumping into storages, and the implications of the interaction between the three objectives are explored from a practical design perspective. Through three case studies, it is found that the solution space is a U-shaped curve rather than a surface, as the tradeoffs among the three objectives are dominated by the hydraulic reliability objective. The Pareto-optimal front of real-world systems is often located at the "elbow" section and lower "arm" of the solution space (i.e., the U-shaped curve), indicating that it is more economic to increase the hydraulic reliability of these systems by increasing pipe capacity (i.e., pipe diameter) compared to increasing pumping power. Solutions having the same GHG emission level but different cost-reliability tradeoffs often exist. Therefore, the final decision needs to be made in conjunction with expert knowledge and the specific budget and reliability requirements of the system.

  12. Building High-Performing and Improving Education Systems: Quality Assurance and Accountability. Review

    ERIC Educational Resources Information Center

    Slater, Liz

    2013-01-01

    Monitoring, evaluation, and quality assurance in their various forms are seen as being one of the foundation stones of high-quality education systems. De Grauwe, writing about "school supervision" in four African countries in 2001, linked the decline in the quality of basic education to the cut in resources for supervision and support.…

  13. Accountability in Education: An Imperative for Service Delivery in Nigerian School Systems

    ERIC Educational Resources Information Center

    Usman, Yunusa Dangara

    2016-01-01

    Schools and other educational institutions are established, maintained and sustained essentially to achieve certain assured objectives. The goals of such establishment cannot be easily achieved without putting in place certain mechanisms towards ensuring the success of implementation of its policies and programmes. In the education system, one of…

  14. The Virtue of Accountability: System Redesign, Inspection, and Incentives in the Era of Informed Professionalism

    ERIC Educational Resources Information Center

    Barber, Michael

    2004-01-01

    In the new century people are all aware of the centrality of school systems to the future well-being of their societies as well as their economies. The shared moral purpose of almost every educator is to improve outcomes for all students and simultaneously promote equity. This is the ethical context for the author's discussion of accountability…

  15. New Controls and Accountability for South African Teachers and Schools: The Integrated Quality Management System

    ERIC Educational Resources Information Center

    Weber, Everard

    2005-01-01

    This article analyses the Integrated Quality Management System (IQMS), an agreement reached in 2003 between the South African Education Department and the major teacher organisations in the country by using discourse analysis. The IQMS was scheduled to be implemented in public schools in 2004. Three discursive tensions are identified and…

  16. DOD Business Systems Modernization: Further Actions Needed to Address Challenges and Improve Accountability

    DTIC Science & Technology

    2013-05-01

    Compliance and Requirements Traceability AF-IPPS Air Force Integrated Personnel and Pay System BPR business process reengineering BEA business...updated its BPR guidance in late September 2012 to include actions to be taken to review supporting documentation on selected investments

  17. University of South Florida System Annual Accountability Report, 2013-14

    ERIC Educational Resources Information Center

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    This statistical report provides data tables on the University of South Florida System's (USF's) financial resources, personnel, enrollment, undergraduate education, graduate education, and research & economic development. Highlights of USF's achievements in the 2013-2014 academic year include: (1) In Tampa, USF celebrated its strongest…

  18. Accountability and Productivity. Report for the Illinois Community College System, 1993.

    ERIC Educational Resources Information Center

    Illinois Community Coll. Board, Springfield.

    Within the Illinois Community College System (ICCS), each of the 49 member colleges reports to the Illinois Community College Board (ICCB) on their improvements in productivity. This report summarizes the productivity reports on the ICCS colleges, examines the results of a series of analyses of productivity conducted by the ICCB from a statewide…

  19. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What...

  20. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What...

  1. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What...

  2. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What...

  3. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What...

  4. Corrective Action in Low-Performing Schools: Lessons for NCLB Implementation from State and District Strategies in First-Generation Accountability Systems. CSE Report 657

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2005-01-01

    This paper explores what lessons can be learned from the experiences of states that instituted NCLB-like accountability systems prior to 2001 (here called first-generation accountability systems). It looks at the experiences of three smaller states (Kentucky, Maryland, North Carolina), four larger ones (California, Florida, New York, Texas), and…

  5. Corrective Action in Low-Performing Schools: Lessons for NCLB Implementation from State and District Strategies in First-Generation Accountability Systems. CSE Report 641

    ERIC Educational Resources Information Center

    Mintrop, Heinrich; Trujillo, Tina

    2004-01-01

    This paper explores what lessons we can learn from the experiences of states that instituted NCLB-like accountability systems prior to 2001 (here called first-generation accountability systems). We looked at the experiences of three smaller states (Kentucky, Maryland, North Carolina), four larger ones (California, Florida, New York, Texas), and…

  6. Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

    DTIC Science & Technology

    2016-03-01

    Acquisition Management Information Retrieval (DAMIR) UNCLASSIFIED DEAMS Inc 1 2016 MAR UNCLASSIFIED 2 Table of Contents Common Acronyms and...of Dollars MAIS - Major Automated Information System MAIS OE - MAIS Original Estimate MAR – MAIS Annual Report MDA - Milestone Decision Authority...Inc 1 2016 MAR UNCLASSIFIED 3 Col Shaun Hick 4225 Logistics Avenue Building 266, Room S226 Wright-Patterson AFB, OH 45433-2557 Shaun.Hick@us.af.mil

  7. Accounting for Hydrologic State in Ground-Penetrating Radar Classification Systems

    DTIC Science & Technology

    2014-04-22

    3D imaging experiment of flow over a buried landmine. Drip irrigation at a point allowed water to flow around the mine. Page 16 of 32...a laboratory environment. Both tanks can be equipped with irrigation systems and in-situ sensors for simulating and independently monitoring the...to changes in multiple arrivals on the GPR data (Figure 2c). Upon irrigation of the tank (~10 min), there is a significant change in the arrivals

  8. Hematopoietic not systemic impairment of Roquin expression accounts for intestinal inflammation in Roquin-deficient mice

    PubMed Central

    Montufar-Solis, Dina; Vigneswaran, Nadarajah; Nakra, Niyati; Schaefer, Jeremy S.; Klein, John R.

    2014-01-01

    Roquin, an E3 ligase, is involved in curtailing autoimmune pathology as seen from studies using mice with mutated (Rc3h1san/san) or disrupted (Rc3h1gt/gt) Rc3h1 gene. The extent to which intestinal immunopathology is caused by insufficient Roquin expression in the immune system, or by Roquin impairment in non-hematopoietic cells, has not been determined. Using bone marrow cells from Rc3h1gt/gt mice transferred into irradiated normal mice (Rc3h1gt/gt → NL chimeras), we show that inflammation developed in the small intestine, kidney, lung, liver, and spleen. Proinflammatory cytokine levels were elevated in lamina propria lymphocytes (LPLs). Inflammation in the liver was accompanied by areas of hepatocyte apoptosis. Lung inflammation consisted of an influx of both T cells and B cells. Small intestinal LPLs had increased numbers of CD44hi, CD62Llo, KLRG1+, ICOS+ short-lived effector cells, indicating an influx of activated T cells. Following oral infection with L. monocytogenes, Rc3h1gt/gt → NL chimeras had more liver pathology and greater numbers of bacteria in the Peyer's patches than NL → NL chimeras. These findings demonstrate that small intestinal inflammation in Rc3h1san/san and Rc3h1gt/gt mice is due to a failure of Roquin expression in the immune system and not to insufficient systemic Roquin expression. PMID:24815331

  9. The Effects of Closed-Loop Medical Devices on the Autonomy and Accountability of Persons and Systems.

    PubMed

    Kellmeyer, Philipp; Cochrane, Thomas; Müller, Oliver; Mitchell, Christine; Ball, Tonio; Fins, Joseph J; Biller-Andorno, Nikola

    2016-10-01

    Closed-loop medical devices such as brain-computer interfaces are an emerging and rapidly advancing neurotechnology. The target patients for brain-computer interfaces (BCIs) are often severely paralyzed, and thus particularly vulnerable in terms of personal autonomy, decisionmaking capacity, and agency. Here we analyze the effects of closed-loop medical devices on the autonomy and accountability of both persons (as patients or research participants) and neurotechnological closed-loop medical systems. We show that although BCIs can strengthen patient autonomy by preserving or restoring communicative abilities and/or motor control, closed-loop devices may also create challenges for moral and legal accountability. We advocate the development of a comprehensive ethical and legal framework to address the challenges of emerging closed-loop neurotechnologies like BCIs and stress the centrality of informed consent and refusal as a means to foster accountability. We propose the creation of an international neuroethics task force with members from medical neuroscience, neuroengineering, computer science, medical law, and medical ethics, as well as representatives of patient advocacy groups and the public.

  10. 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.

  11. A systemic analysis of South Korea Sewol ferry accident - Striking a balance between learning and accountability.

    PubMed

    Kee, Dohyung; Jun, Gyuchan Thomas; Waterson, Patrick; Haslam, Roger

    2017-03-01

    The South Korea Sewol ferry accident in April 2014 claimed the lives of over 300 passengers and led to criminal charges of 399 personnel concerned including imprisonment of 154 of them as of Oct 2014. Blame and punishment culture can be prevalent in a more hierarchical society like South Korea as shown in the aftermath of this disaster. This study aims to analyse the South Korea ferry accident using Rasmussen's risk management framework and the associated AcciMap technique and to propose recommendations drawn from an AcciMap-based focus group with systems safety experts. The data for the accident analysis were collected mainly from an interim investigation report by the Board of Audit and Inspection of Korea and major South Korean and foreign newspapers. The analysis showed that the accident was attributed to many contributing factors arising from front-line operators, management, regulators and government. It also showed how the multiple factors including economic, social and political pressures and individual workload contributed to the accident and how they affected each other. This AcciMap was presented to 27 safety researchers and experts at 'the legacy of Jens Rasmussen' symposium adjunct to ODAM2014. Their recommendations were captured through a focus group. The four main recommendations include forgive (no blame and punishment on individuals), analyse (socio-technical system-based), learn (from why things do not go wrong) and change (bottom-up safety culture and safety system management). The findings offer important insights into how this type of accident should be understood, analysed and the subsequent response.

  12. What's in a code? Towards a formal account of the relation of ontologies and coding systems.

    PubMed

    Rector, Alan L

    2007-01-01

    Terminologies are increasingly based on "ontologies" developed in description logics and related languages such as the new Web Ontology Language, OWL. The use of description logic has been expected to reduce ambiguity and make it easier determine logical equivalence, deal with negation, and specify EHRs. However, this promise has not been fully realised: in part because early description logics were relatively inexpressive, in part, because the relation between coding systems, EHRs, and ontologies expressed in description logics has not been fully understood. This paper presents a unifying approach using the expressive formalisms available in the latest version of OWL, OWL 1.1.

  13. A theoretical account of cue averaging in the rodent head direction system.

    PubMed

    Page, Hector J I; Walters, Daniel M; Knight, Rebecca; Piette, Caitlin E; Jeffery, Kathryn J; Stringer, Simon M

    2014-02-05

    Head direction (HD) cell responses are thought to be derived from a combination of internal (or idiothetic) and external (or allothetic) sources of information. Recent work from the Jeffery laboratory shows that the relative influence of visual versus vestibular inputs upon the HD cell response depends on the disparity between these sources. In this paper, we present simulation results from a model designed to explain these observations. The model accurately replicates the Knight et al. data. We suggest that cue conflict resolution is critically dependent on plastic remapping of visual information onto the HD cell layer. This remap results in a shift in preferred directions of a subset of HD cells, which is then inherited by the rest of the cells during path integration. Thus, we demonstrate how, over a period of several minutes, a visual landmark may gain cue control. Furthermore, simulation results show that weaker visual landmarks fail to gain cue control as readily. We therefore suggest a second longer term plasticity in visual projections onto HD cell areas, through which landmarks with an inconsistent relationship to idiothetic information are made less salient, significantly hindering their ability to gain cue control. Our results provide a mechanism for reliability-weighted cue averaging that may pertain to other neural systems in addition to the HD system.

  14. Taking account to short-range repulsive potential in describing charged-particle systems

    SciTech Connect

    Denisov, D.A.

    1987-11-01

    It is shown that the term independent of the ionic charge present in the expressions for the pressure and free energy corresponding to the approximation of the second virial coefficient for the model of solid charged spheres of the same diameter r/sub 0/, like the other terms of these expressions, is a function of the plasma parameter. Conditions are found such that the expressions for the thermodynamic functions of a completely ionized system described by the model of solid uncharged spheres corresponding to the approximation of the second virial coefficient transform to the equivalent expression of the second approximation of Debye-Hueckel theory, except for terms equivalent to the product of the plasma parameter and the ratio of r/sub 0/ to the Debye radius.

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

    PubMed Central

    2011-01-01

    Background Countries willing to adopt a REDD regime need to establish a national Measurement, Reporting and Verification (MRV) system that provides information on forest carbon stocks and carbon stock changes. Due to the extensive areas covered by forests the information is generally obtained by sample based surveys. Most operational sampling approaches utilize a combination of earth-observation data and in-situ field assessments as data sources. Results We compared the cost-efficiency of four different sampling design alternatives (simple random sampling, regression estimators, stratified sampling, 2-phase sampling with regression estimators) that have been proposed in the scope of REDD. Three of the design alternatives provide for a combination of in-situ and earth-observation data. Under different settings of remote sensing coverage, cost per field plot, cost of remote sensing imagery, correlation between attributes quantified in remote sensing and field data, as well as population variability and the percent standard error over total survey cost was calculated. The cost-efficiency of forest carbon stock assessments is driven by the sampling design chosen. Our results indicate that the cost of remote sensing imagery is decisive for the cost-efficiency of a sampling design. The variability of the sample population impairs cost-efficiency, but does not reverse the pattern of cost-efficiency of the individual design alternatives. Conclusions, brief summary and potential implications Our results clearly indicate that it is important to consider cost-efficiency in the development of forest carbon stock assessments and the selection of remote sensing techniques. The development of MRV-systems for REDD need to be based on a sound optimization process that compares different data sources and sampling designs with respect to their cost-efficiency. This helps to reduce the uncertainties related with the quantification of carbon stocks and to increase the financial

  16. Accounting for sensor calibration, data validation, measurement and sampling uncertainties in monitoring urban drainage systems.

    PubMed

    Bertrand-Krajewski, J L; Bardin, J P; Mourad, M; Béranger, Y

    2003-01-01

    Assessing the functioning and the performance of urban drainage systems on both rainfall event and yearly time scales is usually based on online measurements of flow rates and on samples of influent effluent for some rainfall events per year. In order to draw pertinent scientific and operational conclusions from the measurement results, it is absolutely necessary to use appropriate methods and techniques in order to i) calibrate sensors and analytical methods, ii) validate raw data, iii) evaluate measurement uncertainties, iv) evaluate the number of rainfall events to sample per year in order to determine performance indicator with a given uncertainty. Based an previous work, the paper gives a synthetic review of required and techniques, and illustrates their application to storage and settling tanks. Experiments show that, controlled and careful experimental conditions, relative uncertainties are about 20% for flow rates in sewer pipes, 6-10% for volumes, 25-35% for TSS concentrations and loads, and 18-276% for TSS removal rates. In order to evaluate the annual pollutant interception efficiency of storage and settling tanks with a given uncertainty, efforts should first be devoted to decrease the sampling uncertainty by increasing the number of sampled events.

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

    SciTech Connect

    Not Available

    1986-06-01

    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 June 3 through June 21, 1985, at Santa Fe and Los Alamos, New Mexico, and San Clemente, California. 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 1985 course was placed on safeguards methods used at item-control facilities, particularly nuclear power generating stations and test reactors. An introduction to safeguards methods used at bulk handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants, was also included. The course was conducted by the University of California's Los Alamos National Laboratory and the Southern California Edison Company. Tours and demonstrations were arranged at the Los Alamos National Laboratory, Los Alamos, New Mexico, and the San Onofre Nuclear Generating Station, San Clemente, California.

  18. Lower bound of optimization in radiological protection system taking account of practical implementation of clearance

    SciTech Connect

    Hattori, Takatoshi

    2007-07-01

    The dose criterion used to derive clearance and exemption levels is of the order of 0.01 mSv/y based on the Basic Safety Standard (BSS) of the International Atomic Energy Agency (IAEA), the use of which has been agreed upon by many countries. It is important for human beings, who are facing the fact that global resources for risk reduction are limited, to carefully consider the practical implementation of radiological protection systems, particularly for low-radiation-dose regions. For example, in direct gamma ray monitoring, to achieve clearance level compliance, difficult issues on how the uncertainty (error) of gamma measurement should be handled and also how the uncertainty (scattering) of the estimation of non-gamma emitters should be treated in clearance must be resolved. To resolve these issues, a new probabilistic approach has been proposed to establish an appropriate safety factor for compliance with the clearance level in Japan. This approach is based on the fundamental concept that 0.1 mSv/y should be complied with the 97.5. percentile of the probability distribution for the uncertainties of both the measurement and estimation of non-gamma emitters. The International Commission on Radiological Protection, ICRP published a new concept of the representative person in Publication 101 Part I. The representative person is a hypothetical person exposed to a dose that is representative of those of highly exposed persons in a population. In a probabilistic dose assessment, the ICRP recommends that the representative person should be defined such that the probability of exposure occurrence is lower than about 5% that of a person randomly selected from the population receiving a high dose. From the new concept of the ICRP, it is reasonable to consider that the 95. percentile of the dose distribution for the representative person is theoretically always lower than the dose constraint. Using this established relationship, it can be concluded that the minimum dose

  19. Accounting Specialist.

    ERIC Educational Resources Information Center

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

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

  20. Change Theory for Accounting System Reform in Health Sector: A Case Study of Kerman University of Medical Sciences in Iran

    PubMed Central

    Mehrolhassani, Mohammad Hossein; Emami, Mozhgan

    2013-01-01

    Background: Change theories provide an opportunity for organizational managers to plan, monitor and evaluate changes using a framework which enable them, among others, to show a fast response to environmental fluctuations and to predict the changing patterns of individuals and technology. The current study aimed to explore whether the change in the public accounting system of the Iranian health sector has followed Kurt Lewin’s change theory or not. Methods: This study which adopted a mixed methodology approach, qualitative and quantitative methods, was conducted in 2012. In the first phase of the study, 41 participants using purposive sampling and in the second phase, 32 affiliated units of Kerman University of Medical Sciences (KUMS) were selected as the study sample. Also, in phase one, we used face-to-face in-depth interviews (6 participants) and the quote method (35 participants) for data collection. We used a thematic framework analysis for analyzing data. In phase two, a questionnaire with a ten-point Likert scale was designed and then, data were analyzed using descriptive indicators, principal component and factorial analyses. Results: The results of phase one yielded a model consisting of four categories of superstructure, apparent infrastructure, hidden infrastructure and common factors. By linking all factors, totally, 12 components based on the quantitative results showed that the state of all components were not satisfactory at KUMS (5.06±2.16). Leadership and management; and technology components played the lowest and the greatest roles in implementing the accrual accounting system respectively. Conclusion: The results showed that the unfreezing stage did not occur well and the components were immature, mainly because the emphasis was placed on superstructure components rather than the components of hidden infrastructure. The study suggests that a road map should be developed in the financial system based on Kurt Lewin’s change theory and the

  1. 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…

  2. An accountability model for integrating information systems, evaluation mechanisms, and decision making processes in alcohol and drug abuse agencies.

    PubMed

    Duncan, F H; Link, A D

    1979-01-01

    This article has attempted to demonstrate that decision making and evaluation can be carried out in a systematic fashion only if agencies make a commitment to do so, and only if adequate systems are established. The management information system is the most expensive and most sophisticated component of the integrated model presented here. Its existence, in some fashion, is essential to the operation of the model. Contrary to what many managers may believe and practice, the management information system is not in itself the final solution to evaluation. Neither is the evaluation a panacea for all program ills. Evaluation can provide the information required to meet the ever increasing demands for agency or program accountability evaluation can also provide insights for future decisions to change or alter the allocation of resources. Such evaluation must be carefully planned and implemented; and, at the state level, can be successful only if executed in a systematic manner as suggested here. Regardless of the degree of sophistication of any system, it will work only when supported by users in the local treatment centers. If the model employed does little to serve them, it is not a model worth considering. It is with these needs in mind that this model was developed.

  3. Defining a breeding objective for Nile tilapia that takes into account the diversity of smallholder production systems.

    PubMed

    Omasaki, S K; van Arendonk, J A M; Kahi, A K; Komen, H

    2016-10-01

    In general, livestock and fish farming systems in developing countries tend to be highly diverse in terms of agro-ecological conditions and market orientation. There are no studies that have investigated if and how this diversity translates to varying preferences for breeding objective traits. This is particularly important for breeding programmes that are organized on a national level (e.g. government-supported nucleus breeding programmes). The aim of this study was to investigate whether Nile tilapia farmers with diverse production systems and economic constraints have different preferences for breeding objective traits. The second objective was to derive a consensus breeding goal, using weighted goal programming that could be used for a national breeding programme for Nile tilapia. A survey was conducted among 100 smallholder Nile tilapia farmers in Kenya to obtain preference values for traits of economic importance, by using multiple pairwise comparisons. Individual and group preference values were estimated using analytical hierarchy process. Low-income farmers preferred harvest weight, while medium- and high-income farmers preferred growth rate and survival. Grouping farmers according to market objective (fingerling production or fattening) showed that fingerling producers preferred growth rate and survival, while fattening farmers preferred harvest weight, height and thickness. Weighted goal programming was used to obtain consensus preference values, and these were used to derive desired gains for a breeding goal of a national breeding programme that takes into account the diversity of smallholder production systems.

  4. 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.

  5. VALIDATION OF NUCLEAR MATERIAL CONTROL AND ACCOUNTABILITY (MC&A) SYSTEM EFFECTIVENESS TOOL (MSET) AT IDAHO NATIONAL LABORATORY (INL)

    SciTech Connect

    Meppen, Bruce; Haga, Roger; Moedl, Kelley; Bean, Tom; Sanders, Jeff; Thom, Mary Alice

    2008-07-01

    A Nuclear Material Control and Accountability (MC&A) Functional Model has been developed to describe MC&A systems at facilities possessing Category I or II Special Nuclear Material (SNM). Emphasis is on achieving the objectives of 144 “Fundamental Elements” in key areas ranging from categorization of nuclear material to establishment of Material Balance Areas (MBAs), controlling access, performing quality measurements of inventories and transfers, timely reporting all activities, and detecting and investigating anomalies. An MC&A System Effectiveness Tool (MSET), including probabilistic risk assessment (PRA) technology for evaluating MC&A effectiveness and relative risk, has been developed to accompany the Functional Model. The functional model and MSET were introduced at the 48th annual International Nuclear Material Management (INMM) annual meeting in July, 20071,2. A survey/questionnaire is used to accumulate comprehensive data regarding the MC&A elements at a facility. Data is converted from the questionnaire to numerical values using the DELPHI method and exercises are conducted to evaluate the overall effectiveness of an MC&A system. In 2007 a peer review was conducted and a questionnaire was completed for a hypothetical facility and exercises were conducted. In the first quarter of 2008, a questionnaire was completed at Idaho National Laboratory (INL) and MSET exercises were conducted. The experience gained from conducting the MSET exercises at INL helped evaluate the completeness and consistency of the MC&A Functional Model, descriptions of fundamental elements of the MC&A Functional Model, relationship between the MC&A Functional Model and the MC&A PRA tool and usefulness of the MSET questionnaire data collection process.

  6. 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

  7. Partners or Adversaries: A Comparative Case Study of Higher-Education Systems and State-Level Accountability

    ERIC Educational Resources Information Center

    Toman, Janelle Krause; Card, Karen Aldred

    2010-01-01

    The accountability focus in higher education historically has been directed at the institutional level. The purpose of this comparative case study, however, was to look at state-level accountability. The research focused on the processes used in Tennessee, Minnesota, and South Dakota. Interviews were conducted with higher education administrators…

  8. Statistical Properties of Accountability Measures Based on ACT's Educational Planning and Assessment System. ACT Research Report Series, 2009-1

    ERIC Educational Resources Information Center

    Allen, Jeff; Bassiri, Dina; Noble, Julie

    2009-01-01

    Educational accountability has grown substantially over the last decade, due in large part to the No Child Left Behind Act of 2001. Accordingly, educational researchers and policymakers are interested in the statistical properties of accountability models used for NCLB, such as status, improvement, and growth models; as well as others that are not…

  9. Health Insurance Portability and Accountability Act (HIPAA) Privacy Rule and the National Instant Criminal Background Check System (NICS). Final rule.

    PubMed

    2016-01-06

    The Department of Health and Human Services (HHS or "the Department'') is issuing this final rule to modify the Health Insurance Portability and Accountability Act of 1996 (HIPAA) Privacy Rule to expressly permit certain HIPAA covered entities to disclose to the National Instant Criminal Background Check System (NICS) the identities of individuals who are subject to a Federal "mental health prohibitor'' that disqualifies them from shipping, transporting, possessing, or receiving a firearm. The NICS is a national system maintained by the Federal Bureau of Investigation (FBI) to conduct background checks on persons who may be disqualified from receiving firearms based on Federally prohibited categories or State law. Among the persons subject to the Federal mental health prohibitor established under the Gun Control Act of 1968 and implementing regulations issued by the Department of Justice (DOJ) are individuals who have been involuntarily committed to a mental institution; found incompetent to stand trial or not guilty by reason of insanity; or otherwise have been determined by a court, board, commission, or other lawful authority to be a danger to themselves or others or to lack the mental capacity to contract or manage their own affairs, as a result of marked subnormal intelligence or mental illness, incompetency, condition, or disease. Under this final rule, only covered entities with lawful authority to make the adjudications or commitment decisions that make individuals subject to the Federal mental health prohibitor, or that serve as repositories of information for NICS reporting purposes, are permitted to disclose the information needed for these purposes. The disclosure is restricted to limited demographic and certain other information needed for NICS purposes. The rule specifically prohibits the disclosure of diagnostic or clinical information, from medical records or other sources, and any mental health information beyond the indication that the individual

  10. Automatic detection system for multiple region of interest registration to account for posture changes in head and neck radiotherapy

    NASA Astrophysics Data System (ADS)

    Mencarelli, A.; van Beek, S.; Zijp, L. J.; Rasch, C.; van Herk, M.; Sonke, J.-J.

    2014-04-01

    Despite immobilization of head and neck (H and N) cancer patients, considerable posture changes occur over the course of radiotherapy (RT). To account for the posture changes, we previously implemented a multiple regions of interest (mROIs) registration system tailored to the H and N region for image-guided RT correction strategies. This paper is focused on the automatic segmentation of the ROIs in the H and N region. We developed a fast and robust automatic detection system suitable for an online image-guided application and quantified its performance. The system was developed to segment nine high contrast structures from the planning CT including cervical vertebrae, mandible, hyoid, manubrium of sternum, larynx and occipital bone. It generates nine 3D rectangular-shaped ROIs and informs the user in case of ambiguities. Two observers evaluated the robustness of the segmentation on 188 H and N cancer patients. Bland-Altman analysis was applied to a sub-group of 50 patients to compare the registration results using only the automatically generated ROIs and those manually set by two independent experts. Finally the time performance and workload were evaluated. Automatic detection of individual anatomical ROIs had a success rate of 97%/53% with/without user notifications respectively. Following the notifications, for 38% of the patients one or more structures were manually adjusted. The processing time was on average 5 s. The limits of agreement between the local registrations of manually and automatically set ROIs was comprised between ±1.4 mm, except for the manubrium of sternum (-1.71 mm and 1.67 mm), and were similar to the limits agreement between the two experts. The workload to place the nine ROIs was reduced from 141 s (±20 s) by the manual procedure to 59 s (±17 s) using the automatic method. An efficient detection system to segment multiple ROIs was developed for Cone-Beam CT image-guided applications in the H and N region and is clinically implemented in

  11. DOD Oversight Improvements are Needed on the Contractor Accounting System for the Army’s Cost-Reimbursable Stryker Logistics Support Contract

    DTIC Science & Technology

    2013-07-16

    Policy FAR Federal Acquisition Regulation GDLS General Dynamics Land System PCO Procuring Contracting Officer PEO Program Executive Officer...our March 2012 preliminary briefing of the accounting system deficiencies, PMO Stryker issued a procuring contracting officer ( PCO ) letter that...and such a billing practice must be corrected. Specifically, the PCO letter, dated March 7, 2012, stated: This PCO [procuring contracting officer

  12. A Year-Long Field Testing of the Program Budgeting and Accounting System Developed by the Midwestern States Educational Information Project To Lay the Foundation for Planning, Programming, Budgeting Systems in School Districts. Final Report.

    ERIC Educational Resources Information Center

    Lokken, Harry; Keenan, W. W.

    The purpose of this field test was to determine the feasibility and desirability of implementing a program budgeting and accounting system in Minnesota school districts. Analysis of the proposed system determined that it was feasible for adoption in local education agencies. Modifications were made in the chart of accounts and in the coding…

  13. Democracy, Accountability, and Education

    ERIC Educational Resources Information Center

    Levinson, Meira

    2011-01-01

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

  14. Emerging accounting trends accounting for leases.

    PubMed

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  15. The financing of the health system in the Islamic Republic of Iran: A National Health Account (NHA) approach

    PubMed Central

    Zakeri, Mohammadreza; Olyaeemanesh, Alireza; Zanganeh, Marziee; Kazemian, Mahmoud; Rashidian, Arash; Abouhalaj, Masoud; Tofighi, Shahram

    2015-01-01

    Background: The National Health Accounts keep track of all healthcare related activities from the beginning (i.e. resource provision), to the end (i.e. service provision). This study was conducted to address following questions: How is the Iranian health system funded? Who distribute the funds? For what services are the funds spent on?, What service providers receive the funds? Methods: The required study data were collected through a number of methods. The family health expenditure data was obtained through a cross sectional multistage (seasonal) survey; while library and field study was used to collect the registered data. The collected data fell into the following three categories: the household health expenditure (the sample size: 10200 urban households and 6800 rural households-four rounds of questioning), financial agents data, the medical universities financial performance data. Results: The total health expenditure of the Iranian households was 201,496,172 million Rials in 2008, which showed a 34.4% increase when compared to 2007. The share of the total health expenditure was 6.2% of the GDP. The share of the public sector showed a decreasing trend between 2003-2008 while the share of the private sector, of which 95.77% was paid by households, had an increasing trend within the same period. The percent of out of pocket expenditure was 53.79% of the total health expenditure. The total health expenditure per capita was US$ 284.00 based on the official US$ exchange rate and US$ 683.1 based on the international US$ exchange rate.( exchange rate: 1$=9988 Rial). Conclusion: The share of the public and private sectors in financing the health system was imbalanced and did not meet the international standards. The public share of the total health expenditures has increased in the recent years despite the 4th and 5th Development Plans. The inclusion of household health insurance fees and other service related expenses increases the public contribution to 73% of the

  16. United States General Accounting Office Publications List.

    DTIC Science & Technology

    1981-06-30

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

  17. Ohio's Accountability System for Career Development: How Do We Know We Make a Difference? AACE Bonus Brief.

    ERIC Educational Resources Information Center

    Gahris, Cynthia

    In response to trends toward greater accountability expectations for educational programs, a study evaluated the success of the implementation of Ohio's Individual Career Plan (ICP). The ICP is a document initiated by students no later than grade 8 that helps to outline initial career goals and educational plans to reach those goals. A core…

  18. An Empirical Research of Chinese Learners' Acquisition of the English Article System--Based on Syntactic Misanalysis Account

    ERIC Educational Resources Information Center

    Jian, Shi

    2013-01-01

    In the field of applied linguistics, the English article is the acknowledged teaching and learning difficulty and receives lots of attention in second language acquisition (SLA). This paper, based on the Syntactic Misanalysis Account (SMA) advocated by Trenkic in which L2 articles are analyzed as adjectives by L2ers, proposes the English article…

  19. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... (2) Credit balances must have sufficient digits to accommodate the design of the game. (3) Accounting data displayed to the player may be incremented or decremented using visual effects, but the internal..., during entertaining displays of game results. (2) Progressive prizes may be added to the player's...

  20. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... (2) Credit balances must have sufficient digits to accommodate the design of the game. (3) Accounting data displayed to the player may be incremented or decremented using visual effects, but the internal..., during entertaining displays of game results. (2) Progressive prizes may be added to the player's...

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

    ERIC Educational Resources Information Center

    West, Martin R.

    2016-01-01

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

  2. Best Practices for Determining Subgroup Size in Accountability Systems While Protecting Personally Identifiable Student Information. Institute of Education Sciences Congressionally Mandated Report. IES 2017-147

    ERIC Educational Resources Information Center

    Seastrom, Marilyn

    2017-01-01

    The Every Student Succeeds Act (ESSA) of 2015 (Public Law 114-95) requires each state to create a plan for its statewide accountability system. In particular, ESSA calls for state plans that include strategies for reporting education outcomes by grade for all students and for economically disadvantaged students, students from major racial and…

  3. Accounting for the environment.

    PubMed

    Lutz, E; Munasinghe, M

    1991-03-01

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

  4. 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.

  5. Professional Capital as Accountability

    ERIC Educational Resources Information Center

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

    2015-01-01

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

  6. Institutional Accountability Report, 2000.

    ERIC Educational Resources Information Center

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

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

  7. Curtail Accountability, Cultivate Attainability

    ERIC Educational Resources Information Center

    Wraga, William G.

    2011-01-01

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

  8. Improving Our Nation's Health Care System: Inclusion of Chiropractic in Patient-Centered Medical Homes and Accountable Care Organizations

    PubMed Central

    Meeker, William C.; Watkins, R.W.; Kranz, Karl C.; Munsterman, Scott D.; Johnson, Claire

    2014-01-01

    Objective This report summarizes the closing plenary session of the Association of Chiropractic Colleges Educational Conference—Research Agenda Conference 2014. The purpose of this session was to examine patient-centered medical homes and accountable care organizations from various speakers’ viewpoints and to discuss how chiropractic could possibly work within, and successfully contribute to, the changing health care environment. Discussion The speakers addressed the complex topic of patient-centered medical homes and accountable care organizations and provided suggestions for what leadership strategies the chiropractic profession may need to enhance chiropractic participation and contribution to improving our nation’s health. Conclusion There are many factors involved in the complex topic of chiropractic inclusion in health care models. Major themes resulting from this panel included the importance of building relationships with other professionals, demonstrating data and evidence for what is done in chiropractic practice, improving quality of care, improving health of populations, and reducing costs of health care. PMID:25431542

  9. Implementing New Methods of Laser Marking of Items in the Nuclear Material Control and Accountability System at SSC RF-IPPE: An Automated Laser Marking System

    SciTech Connect

    Regoushevsky, V I; Tambovtsev, S D; Dvukhsherstnov, V G; Efimenko, V F; Ilyantsev, A I; Russ III, G P

    2009-05-18

    For over ten years SSC RF-IPPE, together with the US DOE National Laboratories, has been working on implementing automated control and accountability methods for nuclear materials and other items. Initial efforts to use adhesive bar codes or ones printed (painted) onto metal revealed that these methods were inconvenient and lacked durability under operational conditions. For NM disk applications in critical stands, there is the additional requirement that labels not affect the neutron characteristics of the critical assembly. This is particularly true for the many stainless-steel clad disks containing highly enriched uranium (HEU) and plutonium that are used at SSC RF-IPPE for modeling nuclear power reactors. In search of an alternate method for labeling these disks, we tested several technological options, including laser marking and two-dimensional codes. As a result, the method of laser coloring was chosen in combination with Data Matrix ECC200 symbology. To implement laser marking procedures for the HEU disks and meet all the nuclear material (NM) handling standards and rules, IPPE staff, with U.S. technical and financial support, implemented an automated laser marking system; there are also specially developed procedures for NM movements during laser marking. For the laser marking station, a Zenith 10F system by Telesis Technologies (10 watt Ytterbium Fiber Laser and Merlin software) is used. The presentation includes a flowchart for the automated system and a list of specially developed procedures with comments. Among other things, approaches are discussed for human-factor considerations. To date, markings have been applied to numerous steel-clad HEU disks, and the work continues. In the future this method is expected to be applied to other MC&A items.

  10. Thinking about Accountability

    PubMed Central

    Deber, Raisa B.

    2014-01-01

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

  11. 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…

  12. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  13. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  14. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  15. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  16. 7 CFR 1770.13 - Accounting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  17. Oregon’s Medicaid Transformation: An Innovative Approach To Holding A Health System Accountable For Spending Growth

    PubMed Central

    McConnell, K. John; Chang, Anna Marie; Cohen, Deborah J.; Wallace, Neal; Chernew, Michael E.; Kautz, Glenn; McCarty, Dennis; McFarland, Bentson; Wright, Bill; Smith, Jeanene

    2014-01-01

    In 2012, Oregon initiated a significant transformation of its Medicaid program, catalyzed in part through an innovative arrangement with the Centers for Medicare and Medicaid Services (CMS), which provided an upfront investment of $1.9 billion to the state. In exchange, Oregon agreed to reduce the rate of Medicaid spending by 2 percentage points without degrading quality. A failure to meet these targets triggers penalties on the order of hundreds of millions of dollars from CMS. We describe the novel arrangement with CMS and how the CCO structure compares to Accountable Care Organizations (ACOs) and managed care organizations (MCOs). PMID:25540719

  18. Embedded resource accounting for coupled natural-human systems: An application to water resource impacts of the western U.S. electrical energy trade

    NASA Astrophysics Data System (ADS)

    Ruddell, Benjamin L.; Adams, Elizabeth A.; Rushforth, Richard; Tidwell, Vincent C.

    2014-10-01

    In complex coupled natural-human systems (CNH), multitype networks link social, environmental, and economic systems with flows of matter, energy, information, and value. Embedded Resource Accounting (ERA) is a systems analysis framework that includes the indirect connections of a multitype CNH network. ERA is conditioned on perceived system boundaries, which may vary according to the accountant's point of view. Both direct and indirect impacts are implicit whenever two subnetworks interact in such a system; the ratio of two subnetworks' impacts is the embedded intensity. For trade in the services of water, this is understood as the indirect component of a water footprint, and as "virtual water" trade. ERA is a generalization of input-output, footprint, and substance flow methods, and is a type of life cycle analysis. This paper presents results for the water and electrical energy system in the western U.S. This system is dominated by California, which outsources the majority of its water footprint of electrical energy. Electricity trade increases total water consumption for electricity production in the western U.S. by 15% and shifts water use to water-stressed Colorado River Basin States. A systemic underaccounting for water footprints occurs because state-level processes discount a portion of the water footprint occurring outside of the state boundary.

  19. Cost Accounting in the Automated Manufacturing Environment

    DTIC Science & Technology

    1988-06-01

    current cost accounting systems...Bennett et al., 1987]. First, users of cost accounting information express different levels of satisfaction with the 65 effectiveness of current cost accounting systems...Bennett et al., 1987). For example, it was found that, ආ percent of the users are unhappy with current cost accounting

  20. Accounting Fundamentals for Non-Accountants

    EPA Pesticide Factsheets

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

  1. Accounting for the effects of power system controllers and stability on power dispatch and electricity market prices

    NASA Astrophysics Data System (ADS)

    Kodsi, Sameh K. M.

    Recently, the widespread use of power system controllers, such as PSS and FACTS controllers, has led to the analysis of their effect on the overall stability of power systems. Many studies have been conducted to allocate FACTS controllers so that they achieve optimal power flow conditions in the context of Optimal Power Flow (OPF) analysis. However, these studies usually do not examine the effect of these controllers on the voltage and angle stability of the entire system, considering that the types of these controllers and their control signals, such as reactive power, current, or voltage, have significant effect on the entire system stability. Due to the recent transition from government controlled to deregulated electricity markets, the relationship between power system controllers and electricity markets has added a new dimension, as the effect of these controllers on the overall power system stability has to be seen from an economic point of view. Studying the effect of adding and tuning these controllers on the pricing of electricity within the context of electricity markets is a significant and novel research area. Specifically, the link among stability, FACTS controllers and electricity pricing should be appropriately studied and modelled. Consequently, in this thesis, the focus is on proposing and describing of a novel OPF technique which includes a new stability constraint. This technique is compared with respect to existent OPF techniques, demonstrating that it provides an appropriate modelling of system controllers, and thus a better understanding of their effects on system stability and energy pricing. The proposed OPF technique offers a new methodology for pricing the dynamic services provided by the system's controllers. Moreover, the new OPF technique can be used to develop a novel tuning methodology for PSS and FACTS controllers to optimize power dispatch and price levels, as guaranteeing an adequate level of system security. All tests and

  2. Birth of an Abstraction: A Dynamical Systems Account of the Discovery of an Elsewhere Principle in a Category Learning Task

    ERIC Educational Resources Information Center

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

    2013-01-01

    Human participants and recurrent ("connectionist") neural networks were both trained on a categorization system abstractly similar to natural language systems involving irregular ("strong") classes and a default class. Both the humans and the networks exhibited staged learning and a generalization pattern reminiscent of the…

  3. Accounting for Student Success: An Empirical Analysis of the Origins and Spread of State Student Unit-Record Systems

    ERIC Educational Resources Information Center

    Hearn, James C.; McLendon, Michael K.; Mokher, Christine G.

    2008-01-01

    This event history analysis explores factors driving the emergence over recent decades of comprehensive state-level student unit-record [SUR] systems, a potentially powerful tool for increasing student success. Findings suggest that the adoption of these systems is rooted in demand and ideological factors. Larger states, states with high…

  4. Accounting: Accountants Need Verbal Skill Training

    ERIC Educational Resources Information Center

    Whitaker, Bruce L.

    1978-01-01

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

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

    ERIC Educational Resources Information Center

    Henry, Gary T.

    1996-01-01

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

  6. KrasMAS: Implementation of a nuclear material computerized accounting system at the Mining and Chemical Combine through the Russian/US cooperative MPC and A program

    SciTech Connect

    Dorofeev, K.V.; Zhidkov, V.V.; Martinez, B.J.; Perry, R.T.; Scott, S.C.

    1998-12-31

    The Russian/US Mining and Chemical Combine (Gorno-Kimichesky Kombinat, GKhK, also referred to as Krasnoyarsk-26) Material Protection, Control and Accounting (MPC and A) project was initiated in June 1996. A critical component of the ongoing cooperative MPC and A enhancements at the GKhK is the implementation of a computerized nuclear material control and accountability (MC and A) system. This system must meet the MC and A requirements of the GKhK by integrating the information generated by numerous existing and new MC and A components in place at the GKhK (e.g., scales, bar-code equipment, NDA measurement systems). During the first phase of this effort, the GKhK adapted CoreMAS (developed at Los Alamos National Laboratory) for use in the PuO{sub 2} storage facility. This included formulation of Web-based user interfaces for plant personnel, Russification of the existing user interface, and at the functional level, modification of the CoreMAS stored procedures. The modified system is referred to as KrasMAS and builds upon completed work on CoreMAS. Ongoing efforts include adding GKhK specific report forms and expanding the functionality of the system for implementation at the radiochemical processing and reactor plants of the GKhK. Collaborations with other Russian facilities for appropriate parts of these efforts will be pursued.

  7. A method for improving predictive modeling by taking into account lag time: Example of selenium bioaccumulation in a flowing system.

    PubMed

    Beckon, William N

    2016-07-01

    For bioaccumulative substances, efforts to predict concentrations in organisms at upper trophic levels, based on measurements of environmental exposure, have been confounded by the appreciable but hitherto unknown amount of time it may take for bioaccumulation to occur through various pathways and across several trophic transfers. The study summarized here demonstrates an objective method of estimating this lag time by testing a large array of potential lag times for selenium bioaccumulation, selecting the lag that provides the best regression between environmental exposure (concentration in ambient water) and concentration in the tissue of the target organism. Bioaccumulation lag is generally greater for organisms at higher trophic levels, reaching times of more than a year in piscivorous fish. Predictive modeling of bioaccumulation is improved appreciably by taking into account this lag. More generally, the method demonstrated here may improve the accuracy of predictive modeling in a wide variety of other cause-effect relationships in which lag time is substantial but inadequately known, in disciplines as diverse as climatology (e.g., the effect of greenhouse gases on sea levels) and economics (e.g., the effects of fiscal stimulus on employment).

  8. MATERIAL CONTROL ACCOUNTING INMM

    SciTech Connect

    Hasty, T.

    2009-06-14

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

  9. Hospitals' Internal Accountability

    PubMed Central

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

    2014-01-01

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

  10. 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…

  11. Cost accounting to determine prices: how well do prices reflect costs in the German DRG-system?

    PubMed

    Schreyögg, Jonas; Tiemann, Oliver; Busse, Reinhard

    2006-08-01

    Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, reflect the actual costs incurred by hospitals for their respective services. We reveal that a "compression" of DRG cost weights occurs, and that the data sample used to calculate cost weights is lacking in terms of its representativeness. Although cost data accuracy has improved over the last few years there are still a number of challenges that need to be addressed.

  12. Storage-based approaches to build floodplain inundation modelling capability in river system models for water resources planning and accounting

    NASA Astrophysics Data System (ADS)

    Dutta, Dushmanta; Teng, Jin; Vaze, Jai; Lerat, Julien; Hughes, Justin; Marvanek, Steve

    2013-11-01

    We develop two innovate approaches for floodplain modelling in river system models.The two approaches can estimate floodplain fluxes and stores model at river reach.Performance of the second approach is equivalent to a hydrodynamic model.The second approach is suitable for rapid inundation estimate at high spatial scale.New developments enable river models to improve environmental flow modelling.

  13. The Impact of High Stakes Accountability Systems and the New Performance Demands on Special Education Teachers' Attitudes, Beliefs and Practice

    ERIC Educational Resources Information Center

    Zane, Robin Lee

    2012-01-01

    The No Child Left Behind Act of 2001 (NCLB) articulates the goal that all children can learn and are expected to achieve grade level academic proficiency by 2014. Based on theories underlying models of extrinsic motivation, the fundamental assumption and theory of action is that a system of rewards and sanctions will motivate teachers to focus on…

  14. A Suggested Model for an Accountability System for Cost Effectiveness Management and Evaluation of Adult Basic Education Programs.

    ERIC Educational Resources Information Center

    Carr, Neil W.; And Others

    This model for a cost effective management and evaluation system is intended to help the administrator of an adult basic education (ABE) program (1) to gather data on a monthly basis, (2) to maintain a monthly data review, (3) to modify program costs and/or student enrollment and class size, and (4) to prepare the following year's budget.…

  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. 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…

  17. Accounting for human neurocognitive function in the design and evaluation of 360 degree situational awareness display systems

    NASA Astrophysics Data System (ADS)

    Metcalfe, Jason S.; Mikulski, Thomas; Dittman, Scott

    2011-06-01

    The current state and trajectory of development for display technologies supporting information acquisition, analysis and dissemination lends a broad informational infrastructure to operators of complex systems. The amount of information available threatens to outstrip the perceptual-cognitive capacities of operators, thus limiting their ability to effectively interact with targeted technologies. Therefore, a critical step in designing complex display systems is to find an appropriate match between capabilities, operational needs, and human ability to utilize complex information. The present work examines a set of evaluation parameters that were developed to facilitate the design of systems to support a specific military need; that is, the capacity to support the achievement and maintenance of real-time 360° situational awareness (SA) across a range of complex military environments. The focal point of this evaluation is on the reciprocity native to advanced engineering and human factors practices, with a specific emphasis on aligning the operator-systemenvironment fit. That is, the objective is to assess parameters for evaluation of 360° SA display systems that are suitable for military operations in tactical platforms across a broad range of current and potential operational environments. The approach is centered on five "families" of parameters, including vehicle sensors, data transmission, in-vehicle displays, intelligent automation, and neuroergonomic considerations. Parameters are examined under the assumption that displays designed to conform to natural neurocognitive processing will enhance and stabilize Soldier-system performance and, ultimately, unleash the human's potential to actively achieve and maintain the awareness necessary to enhance lethality and survivability within modern and future operational contexts.

  18. Navy Did Not Develop Processes in the Navy Enterprise Resource Planning System to Account for Military Equipment Assets

    DTIC Science & Technology

    2013-07-18

    General for Auditing ATTN: Audit Suggestions/13F25-04 4800 Mark Center Drive Alexandria, VA 22350-1500 Acronyms and Abbreviations BPR ...certified to obligate funds in excess of $1 million without determining whether an appropriate business process reengineering ( BPR ) was completed...Section 1072 of Public Law 111-84 requires the DON CMO to determine whether an adequate BPR occurred for ongoing defense business system modernizations to

  19. Enhancing the Material Control & Accounting Measurement System at the State Scientific Center of the Russian Federation - Institute for Physics and Power Engineering named after A.I. Leypunsky

    SciTech Connect

    Scherer, Carolynn P.; Bezhunov, Gennady M.; Bogdanov, Sergey A.; Gorbachev, Vyacheslav M.; Ryazanov, Boris G.; Talanov, Vladimir V.

    2012-07-11

    Nuclear material control and accounting (NMCA) system is improving under cooperation with USA national laboratories. Standard reference materials (RMs) and measurement techniques certified at IPPE level are required for: instrument calibration, verification measurements of parameters of items and materials, measurement error estimation, and quality control measurements. We present the main results for development of nuclear RMs for two uranium strata and the results for certification of three measurement techniques (MT) for U-235 mass fraction in uranium and U-235 mass in items. We present the results for developing measurement techniques for Pu-239 in PuO{sub 2}.

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

    PubMed

    Özyapıcı, Hasan; Tanış, Veyis Naci

    2016-06-02

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

  1. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  2. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  3. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  4. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  5. 32 CFR 806b.49 - Disclosure accountings.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  6. Choosing the Best Method to Introduce Accounting.

    ERIC Educational Resources Information Center

    Guerrieri, Donald J.

    1988-01-01

    Of the traditional approaches to teaching accounting--single entry, journal, "T" account, balance sheet, and accounting equation--the author recommends the accounting equation approach. It is the foundation of the double entry system, new material is easy to introduce, and it provides students with a rationale for understanding basic concepts.…

  7. 17 CFR 256.232 - Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. Demonstrating marketing accountability.

    PubMed

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

    2008-01-01

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

  9. General random matrix approach to account for the effect of static disorder on the spectral properties of light harvesting systems.

    PubMed

    Sener, Melih K; Schulten, Klaus

    2002-03-01

    We develop a random matrix model approach to study static disorder in pigment-protein complexes in photosynthetic organisms. As a case study, we examine the ring of B850 bacteriochlorophylls in the peripheral light-harvesting complex of Rhodospirillum molischianum, formulated in terms of an effective Hamiltonian describing the collective electronic excitations of the system. We numerically examine and compare various models of disorder and observe that both the density of states and the absorption spectrum of the model show remarkable spectral universality. For the case of unitary disorder, we develop a method to analytically evaluate the density of states of the ensemble using the supersymmetric formulation of random matrix theory. Succinct formulas that can be readily applied in future studies are provided in an appendix.

  10. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

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

  11. Application of the system of environmental economic accounting for water SEEAW to the Spanish part of the Duero basin: Lessons learned.

    PubMed

    Vicente, D J; Rodríguez-Sinobas, L; Garrote, L; Sánchez, R

    2016-09-01

    The System of Environmental-Economic Accounting for Water (SEEA-W) consists of an agreed international framework for organizing hydrological and economic information in a coherent and consistent manner. The methodology yields to the SEEA-W physical tables focusing on the quantitative assessment of the stocks and their changes in a river basin during the accounting period. For that purpose, the information on the abstraction and water discharge is linked with the environment water stocks, which assesses how current levels of abstraction and discharge affect such water stocks. This study presents the methodology and results to fill out the SEEAW tables for asset accounts on the Spanish Duero basin. Duero is a transboundary river between Spain and Portugal where 80% of its basin area (78,860km(2)) runs into the Spanish territory. The Spanish part is divided in five zones and 13 management systems. The methodology applied the three models used by the Spanish Water Authorities for the planning and allocation of water resources in Spain: 'SIMPA' model (rainfall-runoff model), 'ASTER' model (hydro-meteorological model related to snow processes) and 'SIMGES' model (water management simulation model). The required information was collected with the support from the Duero River basin Authority and the Spanish Ministry of Agriculture. Special care was paid to issues such as: inter-annual variability, the selection of spatial and temporal scale, seasonality, disaggregation of human abstractions into use's type, and transboundary agreements. The results highlighted some drawbacks in the SEEAW methodology for the Duero basin. However, the developed balances are a valuable tool to support the decisions of the Spanish Duero basin Authority on the management and allocation of water in the basin and in the transboundary area with Portugal. Finally, the paper outlines some recommendations for future work.

  12. Muscle expression of mutant androgen receptor accounts for systemic and motor neuron disease phenotypes in spinal and bulbar muscular atrophy.

    PubMed

    Cortes, Constanza J; Ling, Shuo-Chien; Guo, Ling T; Hung, Gene; Tsunemi, Taiji; Ly, Linda; Tokunaga, Seiya; Lopez, Edith; Sopher, Bryce L; Bennett, C Frank; Shelton, G Diane; Cleveland, Don W; La Spada, Albert R

    2014-04-16

    X-linked spinal and bulbar muscular atrophy (SBMA) is characterized by adult-onset muscle weakness and lower motor neuron degeneration. SBMA is caused by CAG-polyglutamine (polyQ) repeat expansions in the androgen receptor (AR) gene. Pathological findings include motor neuron loss, with polyQ-AR accumulation in intranuclear inclusions. SBMA patients exhibit myopathic features, suggesting a role for muscle in disease pathogenesis. To determine the contribution of muscle, we developed a BAC mouse model featuring a floxed first exon to permit cell-type-specific excision of human AR121Q. BAC fxAR121 mice develop systemic and neuromuscular phenotypes, including shortened survival. After validating termination of AR121 expression and full rescue with ubiquitous Cre, we crossed BAC fxAR121 mice with Human Skeletal Actin-Cre mice. Muscle-specific excision prevented weight loss, motor phenotypes, muscle pathology, and motor neuronopathy and dramatically extended survival. Our results reveal a crucial role for muscle expression of polyQ-AR in SBMA and suggest muscle-directed therapies as effective treatments.

  13. Statewide Educational Accountability Under the No Child Left Behind Act: A Report on 2006 Amendments to State Plans. A Summary of State Requests in 2005-06 for Amendments to Their Educational Accountability Systems Under NCLB

    ERIC Educational Resources Information Center

    Forte, Ellen; Erpenbach, William J.

    2006-01-01

    This report summarizes requests submitted by states in 2005-06 to amend their educational accountability plans under the No Child Left Behind Act (NCLB) of 2001 as well as the related decisions of the U.S. Department of Education (ED). This fourth installment of the Council of Chief State School Officers' (CCSSO's) annual review of changes to…

  14. Modeling Water Resource Systems Accounting for Water-Related Energy Use, GHG Emissions and Water-Dependent Energy Generation in California

    NASA Astrophysics Data System (ADS)

    Escriva-Bou, A.; Lund, J. R.; Pulido-Velazquez, M.; Medellin-Azuara, J.

    2015-12-01

    Most individual processes relating water and energy interdependence have been assessed in many different ways over the last decade. It is time to step up and include the results of these studies in management by proportionating a tool for integrating these processes in decision-making to effectively understand the tradeoffs between water and energy from management options and scenarios. A simple but powerful decision support system (DSS) for water management is described that includes water-related energy use and GHG emissions not solely from the water operations, but also from final water end uses, including demands from cities, agriculture, environment and the energy sector. Because one of the main drivers of energy use and GHG emissions is water pumping from aquifers, the DSS combines a surface water management model with a simple groundwater model, accounting for their interrelationships. The model also explicitly includes economic data to optimize water use across sectors during shortages and calculate return flows from different uses. Capabilities of the DSS are demonstrated on a case study over California's intertied water system. Results show that urban end uses account for most GHG emissions of the entire water cycle, but large water conveyance produces significant peaks over the summer season. Also the development of more efficient water application on the agricultural sector has increased the total energy consumption and the net water use in the basins.

  15. OPTICAL SYSTEMS: Calculation of the illuminance distribution in the focal spot of a focusing system taking into account aberrations in this system and divergence of a focused laser beam

    NASA Astrophysics Data System (ADS)

    Gitin, Andrey V.

    2007-03-01

    The dependence of the focal-spot size of a 'deep' parabolic mirror reflector on the laser-beam divergence is analysed by the method of elementary reflections. The dependence of the focal-beam diameter of an ideal focusing optical system on the laser-beam parameters is described. The expression is obtained for calculating the illumination distribution in the focal spot of a 'deep' mirror reflector which takes into account both aberrations and light-gathering power of the reflector and the divergence of a focused laser beam.

  16. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  17. Custom accounts receivable modeling.

    PubMed

    Veazie, J

    1994-04-01

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

  18. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Account disclosures. 230.4 Section 230.4 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM TRUTH IN SAVINGS (REGULATION DD) § 230.4 Account disclosures. (a) Delivery of account...

  19. 12 CFR 230.4 - Account disclosures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Account disclosures. 230.4 Section 230.4 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM TRUTH IN SAVINGS (REGULATION DD) § 230.4 Account disclosures. (a) Delivery of account...

  20. Educative Accountability Policy Research: Methodology and Epistemology.

    ERIC Educational Resources Information Center

    Macpherson, R. J. S.

    1996-01-01

    Accountability policy research relies on systems theory, objectivism, and logical empiricism to identify learning performance indicators. Policy knowledge production should permit a more holistic, causally interdependent view of teaching, learning, and leadership services. Presents an accountability policy methodology stressing formative…

  1. Good Asset Accounting Procedures for Schools.

    ERIC Educational Resources Information Center

    Golz, William C.

    1981-01-01

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

  2. Fixing Our National Accountability System

    ERIC Educational Resources Information Center

    Tucker, Marc S.

    2014-01-01

    No Child Left Behind radically shifted the balance of power in American education policy-making from the states to the federal government, not because a new consensus had emerged to make such a shift, but because both Democrats and Republicans were angry with the nation's teachers, holding them responsible for a massive increase in the costs of…

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

    DTIC Science & Technology

    1988-12-01

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

  4. Accountability--A Historical Perspective.

    ERIC Educational Resources Information Center

    Keefover, Karen Shade

    1983-01-01

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

  5. Proposals for the Future Development of the Russian Automated Federal Information System for Nuclear Material Control and Accounting: The Universal Reporting Concept

    SciTech Connect

    Martiyanov, A; Pitel, V; Kasumova, L; Babcock, R; Heinberg, C

    2004-06-17

    Development of the automated Russian Federation Federal Information System for Nuclear Material Control and Accounting (FIS) started in 1996. From the beginning, the creation of the FIS was based on the concept of obtaining data from the material balance areas of the organizations, which would enable the system to collect detailed information on nuclear material. In December 2000, the organization-level summarized reporting method was mandated by the Russian Federation and subsequently implemented for all organizations. Analysis of long-term FIS objectives, reporting by all the MBAs in Russia, showed that the present summarized reporting approach decreed by regulations posed a fair number of problems. We need alternative methods that allow the FIS to obtain more detailed information on nuclear material but which accurately reflect the technical and economic resources available to Russian organizations. One possible solution is the universal reporting method. In August 2003, the proposals of the FIS working group to transition to the universal reporting method were approved at the fourth meeting of the Joint Coordinating Committee for Implementation of the Russian Federation and U.S. Government-to-Government Agreement on Cooperation in the Area of Nuclear Material Physical Protection, Control and Accounting (JCC). One of the important elements of universal reporting is that organizations handling nuclear material will establish 'reporting areas' in cooperation with MinAtom of Russia. A reporting area may consist of one MBA, several MBAs, or even an entire organization. This paper will discuss the universal reporting concept and its major objectives and methods for the FIS.

  6. LMAL Accounting Office 1936

    NASA Technical Reports Server (NTRS)

    1936-01-01

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

  7. Accounting Education in Crisis

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  8. Automated Accounting. Instructor Guide.

    ERIC Educational Resources Information Center

    Moses, Duane R.

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

  9. Accounting & Computing Curriculum Guide.

    ERIC Educational Resources Information Center

    Avani, Nathan T.; And Others

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

  10. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

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

    ERIC Educational Resources Information Center

    Babcock, Coleen

    1979-01-01

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

  12. TH-E-BRE-03: A Novel Method to Account for Ion Chamber Volume Averaging Effect in a Commercial Treatment Planning System Through Convolution

    SciTech Connect

    Barraclough, B; Li, J; Liu, C; Yan, G

    2014-06-15

    Purpose: Fourier-based deconvolution approaches used to eliminate ion chamber volume averaging effect (VAE) suffer from measurement noise. This work aims to investigate a novel method to account for ion chamber VAE through convolution in a commercial treatment planning system (TPS). Methods: Beam profiles of various field sizes and depths of an Elekta Synergy were collected with a finite size ion chamber (CC13) to derive a clinically acceptable beam model for a commercial TPS (Pinnacle{sup 3}), following the vendor-recommended modeling process. The TPS-calculated profiles were then externally convolved with a Gaussian function representing the chamber (σ = chamber radius). The agreement between the convolved profiles and measured profiles was evaluated with a one dimensional Gamma analysis (1%/1mm) as an objective function for optimization. TPS beam model parameters for focal and extra-focal sources were optimized and loaded back into the TPS for new calculation. This process was repeated until the objective function converged using a Simplex optimization method. Planar dose of 30 IMRT beams were calculated with both the clinical and the re-optimized beam models and compared with MapCHEC™ measurements to evaluate the new beam model. Results: After re-optimization, the two orthogonal source sizes for the focal source reduced from 0.20/0.16 cm to 0.01/0.01 cm, which were the minimal allowed values in Pinnacle. No significant change in the parameters for the extra-focal source was observed. With the re-optimized beam model, average Gamma passing rate for the 30 IMRT beams increased from 92.1% to 99.5% with a 3%/3mm criterion and from 82.6% to 97.2% with a 2%/2mm criterion. Conclusion: We proposed a novel method to account for ion chamber VAE in a commercial TPS through convolution. The reoptimized beam model, with VAE accounted for through a reliable and easy-to-implement convolution and optimization approach, outperforms the original beam model in standard IMRT QA

  13. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall...

  14. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall...

  15. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall...

  16. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall...

  17. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate...

  18. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate...

  19. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate...

  20. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate...

  1. 46 CFR 403.110 - Accounting entities.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate...

  2. 46 CFR 403.115 - Accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall...

  3. Educational Leadership in an Era of Accountability.

    ERIC Educational Resources Information Center

    Riles, Wilson

    Given the present economic situation, it is inevitable that more state legislatures and school boards will adopt a "cost accounting" attitude toward education. However, schools aren't factories, and using an industrial model for accountability doesn't work. To have a viable system of accountability, everyone who is concerned with education must be…

  4. Accountability Incentives: Do Schools Practice Educational Triage?

    ERIC Educational Resources Information Center

    Springer, Matthew G.

    2008-01-01

    Increasingly frequent journalistic accounts report that schools are responding to No Child Left Behind (NCLB) by engaging in what has come to be known as "educational triage." Although these accounts rely almost entirely on anecdotal evidence, the prospect is of real concern. The NCLB accountability system divides schools into those in…

  5. Guidelines for School Property Accounting in Colorado.

    ERIC Educational Resources Information Center

    Stiverson, Clare L.

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

  6. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  7. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  8. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  9. 47 CFR 32.14 - Regulated accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the...

  10. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs....

  11. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs....

  12. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs....

  13. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs....

  14. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs....

  15. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  16. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  17. The accountability for reasonableness approach to guide priority setting in health systems within limited resources – findings from action research at district level in Kenya, Tanzania, and Zambia

    PubMed Central

    2014-01-01

    Background Priority-setting decisions are based on an important, but not sufficient set of values and thus lead to disagreement on priorities. Accountability for Reasonableness (AFR) is an ethics-based approach to a legitimate and fair priority-setting process that builds upon four conditions: relevance, publicity, appeals, and enforcement, which facilitate agreement on priority-setting decisions and gain support for their implementation. This paper focuses on the assessment of AFR within the project REsponse to ACcountable priority setting for Trust in health systems (REACT). Methods This intervention study applied an action research methodology to assess implementation of AFR in one district in Kenya, Tanzania, and Zambia, respectively. The assessments focused on selected disease, program, and managerial areas. An implementing action research team of core health team members and supporting researchers was formed to implement, and continually assess and improve the application of the four conditions. Researchers evaluated the intervention using qualitative and quantitative data collection and analysis methods. Results The values underlying the AFR approach were in all three districts well-aligned with general values expressed by both service providers and community representatives. There was some variation in the interpretations and actual use of the AFR in the decision-making processes in the three districts, and its effect ranged from an increase in awareness of the importance of fairness to a broadened engagement of health team members and other stakeholders in priority setting and other decision-making processes. Conclusions District stakeholders were able to take greater charge of closing the gap between nationally set planning and the local realities and demands of the served communities within the limited resources at hand. This study thus indicates that the operationalization of the four broadly defined and linked conditions is both possible and seems to

  18. Design of a californium source-driven measurement system for accountability of material recovered from the Molten Salt Reactor Experiment charcoal bed

    SciTech Connect

    Bentzinger, D.L.; Perez, R.B.; Mattingly, J.K.; Valentine, T.E.; Mihalczo, J.T.

    1998-05-01

    The Molten Salt Reactor Experiment Facility (MSRE) operated from 1965 to 1969. The fuel was a molten salt that flowed through the reactor core which consisted of uranium tetrafluoride with molten lithium and beryllium salt used as the coolant. In 1968 the fuel was switched from {sup 235}U to {sup 233}U. The Molten Salt Reactor Experiment was canceled in 1969 at which time approximately 4800 kg of salt was transferred to the fuel drain tanks. There was about 36.3 kg of uranium, 675 grams of plutonium and various fission products present in the fuel salt. The salt was allowed to solidify in the fuel drain tanks. The salt was heated on a yearly basis to recombine the fluorine gas with the uranium salt mixture. In March 1994, a gas sample was taken from the off gas system that indicated {sup 233}U had migrated from the fuel drain tank system to the off gas system. It was found that approximately 2.6 kg of uranium had migrated to the Auxiliary Charcoal Bed (ACB). The ACB is located in the concrete-lined charcoal bed cell which is below ground level located outside the MSRE building. Therefore, there was a concern for the potential of a nuclear criticality accident, although water would have to leak into the chamber for a criticality accident to occur. Unstable carbon/fluorine compounds were also formed when the fluorine reacted with the charcoal in the charcoal bed. The purpose of the proposed measurement system was to perform an accountability measurement to determine the fissile mass of {sup 233}U in the primary vessel. The contents of the primary containment assembly will then be transferred to three smaller containers for long term storage. Calculations were performed using MCNP-DSP to determine the configuration of the measurement system. The information obtained from the time signatures can then be compared to the measurement data to determine the amount of {sup 233}U present in the primary containment assembly.

  19. VOE Accounting: Scope and Sequence.

    ERIC Educational Resources Information Center

    Nashville - Davidson County Metropolitan Public Schools, TN.

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

  20. Accountability Is a Calculated Effort

    ERIC Educational Resources Information Center

    Vekich, Michael; Coborn, Daniel

    2004-01-01

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