Science.gov

Sample records for allocation account balances

  1. 401(k) plan asset allocation, account balances, and loan activity.

    PubMed

    VanDerhei, J; Galer, R; Quick, C; Rea, J

    1999-01-01

    . Employer contributions in the form of company stock affect participant allocation behavior. Participants in plans in which employer contributions are made in company stock appear to decrease allocations to equity funds and to increase the allocation of company stock in self-directed balances. The average account balance (net of plan loans) for all participants is $37,323. The balances, however, represent only amounts with current employers and do not include amounts remaining in the plans of prior employers. Nor do the balances indicate what savings would be in a "mature" 401(k) plan program. The average balances of older workers with long tenure at one employer indicate that a mature 401(k) plan program will produce substantial account balances. For example, individuals in their sixties with at least 30 years of tenure have average account balances in excess of $156,000; those in their fifties have balances in excess of $117,000.

  2. 401(k) plan asset allocation, account balances, and loan activity in 1998.

    PubMed

    VanDerhei, J; Holden, S; Quick, C

    2000-02-01

    The Employee Benefit Research Institute (EBRI) and the Investment Company Institute (ICI) have been collaborating for the past three years to collect data on participants in 401(k) plans. This effort, known as the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, has obtained data for 401(k) plan participants from certain of EBRI and ICI members serving as plan record keepers and administrators. The report includes 1998 information on 7.9 million active participants in 30,102 plans holding nearly $372 billion in assets. The data include demographic information, annual contributions, plan balances, asset allocation, and loans, and are broadly representative of the universe of 401(k) plans. The database also includes three years of longitudinal information on approximately 3.3 million participants. Key findings include: For all 401(k) participants in the 1998 EBRI/ICI database, almost three-quarters of plan balances are invested directly or indirectly in equity securities. Specifically, 49.8 percent of total plan balances are invested in equity funds, 17.7 percent in company stock, 11.4 percent in guaranteed investment contracts (GICs), 8.4 percent in balanced funds, 6.1 percent in bond funds, 4.7 percent in money funds, and 0.3 percent in other stable value funds. Participant asset allocation varies considerably with age. Younger participants tend to favor equity funds, while older participants are more disposed to invest in GICs and bond funds. On average, participants in their 20s have 62.1 percent of their account balances invested in equity funds, in contrast to 39.8 percent for those in their 60s. Participants in their 20s invest 4.7 percent of their assets in GICs, while those in their 60s invest 20.6 percent. Bond funds, which represent 4.7 percent of the assets of participants in their 20s, amount to 9.0 percent of the assets of participants in their 60s. Investment options offered by 401(k) plans appear to influence asset allocation

  3. 401(k) plan asset allocation, account balances, and loan activity in 2007.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Copeland, Craig

    2008-12-01

    The bulk of 401(k) assets continued to be invested in stocks. On average, at year-end 2007, about two-thirds of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. About one-third was in fixed-income securities such as stable value investments and bond and money market funds. Although these relative shares have changed little over the past 12 years, the underlying fund composition has changed over time. About two-thirds of 401(k) plans included lifecycle funds in their investment lineup at year-end 2007. New analysis shows that at year-end 2007, more than 7 percent of the assets in the EBRI/ICI database were invested in lifecycle funds and one-quarter of 401(k) participants held lifecycle funds. Also known as "target date" funds, they are designed to simplify investing and automate account rebalancing. New employees continued to utilize balanced funds, including lifecyclefunds. Across all age groups, more new or recent hires invested their 401(k) assets in balanced funds, including lifecycle funds. At year-end 2007, 28 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with 24 percent in 2006, 19 percent in 2005, and about 7 percent in 1998. At year-end 2007, almost 19 percent of the account balances of recently hired participants in their 20s were invested in lifecycle funds compared with 16 percent at year-end 2006. 401(k) participants continued to seek diversification of their investments. The share of 401(k) accounts invested in company stock continued to shrink, falling by 0.5 percentage point (to 10.6 percent) in 2007. That continued a steady decline that started in 1999. Recently hired 401(k) participants contributed to this trend: they were less likely to hold employer stock. Participants' 401(k) loan activity was stable. In 2007, 18 percent of all 401(k) participants eligible for loans had a loan

  4. 401(k) plan asset allocation, account balances, and loan activity in 2009.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2010-11-01

    CONSISTENT SAMPLE: Because 401(k) balances can fluctuate with market returns from year to year, meaningful analysis of 401(k) plans must examine how participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the six-year period from 2003 to 2009 (which included one of the worst bear markets for stocks since the Great Depression), the study found: After rising in 2003 and for the next four consecutive years, the average 401(k) retirement account fell 27.8 percent in 2008, before rising 31.9 percent in 2009. The average 401(k) account balance moved up and down with stock market performance, but over the entire six-year time period increased at an average annual growth rate of 10.5 percent, attaining $109,723 at year-end 2009. The median (or midpoint, half above and half below) 401(k) account balance increased at an average annual growth rate of 14.7 percent over the 2003-2009 period to $59,381 at year-end 2009. THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2009, 60 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-six percent was in fixed-income securities such as stable-value investments and bond and money funds. MORE THAN THREE-QUARTERS OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2009: At year-end 2009, nearly 10 percent of the assets in the EBRI/ICI 401(k) database was invested in target-date funds and 33 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, they are designed to simplify investing and to automate account rebalancing. NEW EMPLOYEES CONTINUED TO USE BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: Across all but the oldest age group, more new or recent hires invested their 401(k) assets in balanced funds, including target-date funds. At year-end 2009, about 42 percent

  5. 401(k) plan asset allocation, account balances, and loan activity in 2008.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2009-10-01

    Because 401(k) balances can fluctuate with market returns from year to year, meaningful analysis of 401(k) plans must examine how participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the five-year period from 2003 to 2008 (which included one of the worst bear markets for stocks since the Great Depression), the study found: After rising in 2003 and for the next four consecutive years, the average 401(k) retirement account fell 24.3 percent in 2008. The average 401(k) account balance moved up and down with stock market performance, but over the entire five-year time period increased at an average annual growth rate of 7.2 percent, attaining $86,513 at year-end 2008. The median (mid-point) 401(k) account balance increased at an average annual growth rate of 11.4 percent over the 2003-2008 period to $43,700 at year-end 2008. THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS. On average, at year-end 2008, 56 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Forty-one percent was in fixed-income securities such as stable-value investments and bond and money market funds. THREE-QUARTERS OF 401(K) PLANS INCLUDED LIFECYCLE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2008. At year-end 2008, nearly 7 percent of the assets in the EBRI/ICI 401(k) database were invested in lifecycle funds and 31 percent of 401(k) participants held lifecycle funds. Also known as "target-date" funds, they are designed to simplify investing and automate account rebalancing. NEW EMPLOYEES CONTINUED TO USE BALANCED FUNDS, INCLUDING LIFECYCLE FUNDS. Across all age groups, more new or recent hires invested their 401(k) assets in balanced funds, including lifecycle funds. At year-end 2008, 36 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with

  6. 401(k) plan asset allocation, account balances, and loan activity in 2011.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Bass, Steven

    2012-12-01

    THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2011, 61 percent of 401(k) participants' assets was invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-four percent was in fixed-income securities such as stable-value investments and bond and money funds. SEVENTY-TWO PERCENT OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2011: At year-end 2011, 13 percent of the assets in the EBRI/ICI 401(k) database was invested in target-date funds and 39 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, these funds are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. MORE NEW OR RECENT HIRES INVESTED THEIR 401(K) ASSETS IN BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: For example, at year-end 2011, 51 percent of the account balances of recently hired participants in their 20s was invested in balanced funds, compared with 44 percent in 2010, and about 7 percent in 1998. A significant subset of that balanced fund category is target-date funds. At year-end 2011, 40 percent of the account balances of recently hired participants in their 20s was invested in target-date funds, compared with 35 percent at year-end 2010. 401(K) PARTICIPANTS CONTINUED TO SEEK DIVERSIFICATION OF THEIR INVESTMENTS: The share of 401(k) accounts invested in company stock remained at 8 percent in 2011. This share has fallen by more than half since 1999. Recently hired 401(k) participants contributed to this trend: They tended to be less likely to hold employer stock. PARTICIPANTS' 401(K) LOAN ACTIVITY REMAINED STEADY, ALTHOUGH LOAN BALANCES INCREASED SLIGHTLY IN 2011: At year-end 2011, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2009 and year-end 2010, and up from 18 percent at year

  7. 401(k) plan asset allocation, account balances, and loan activity in 2010.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Bass, Steven

    2011-12-01

    THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2010, 62 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-three percent were in fixed-income securities such as stable value investments and bond and money funds. SEVENTY PERCENT OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2010: At year-end 2010, 11 percent of the assets in the EBRI/ICI 401(k) database were invested in target-date funds and 36 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, they are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. MORE NEW OR RECENT HIRES INVESTED THEIR 401(K) ASSETS IN BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: For example, at year-end 2010, 44 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with 42 percent in 2009, and about 7 percent in 1998. A significant subset of that balanced fund category is target-date funds. At year-end 2010, 35 percent of the account balances of recently hired participants in their 20s were invested in target-date funds, compared with 31 percent at year-end 2009. 401(K) PARTICIPANTS CONTINUED TO SEEK DIVERSIFICATION OF THEIR INVESTMENTS: The share of 401(k) accounts invested in company stock continued to shrink, falling by more than a percentage point (to 8 percent) in 2010, continuing a steady decline that started in 1999. Recently hired 401(k) participants contributed to this trend: They tended to be less likely to hold employer stock. PARTICIPANTS' 401(K) LOAN BALANCES DECLINED SLIGHTLY IN 2010: In 2010, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2009, and up from 18 percent at year-end 2008. Loans

  8. Constrained Allocation Flux Balance Analysis

    PubMed Central

    Mori, Matteo; Hwa, Terence; Martin, Olivier C.

    2016-01-01

    New experimental results on bacterial growth inspire a novel top-down approach to study cell metabolism, combining mass balance and proteomic constraints to extend and complement Flux Balance Analysis. We introduce here Constrained Allocation Flux Balance Analysis, CAFBA, in which the biosynthetic costs associated to growth are accounted for in an effective way through a single additional genome-wide constraint. Its roots lie in the experimentally observed pattern of proteome allocation for metabolic functions, allowing to bridge regulation and metabolism in a transparent way under the principle of growth-rate maximization. We provide a simple method to solve CAFBA efficiently and propose an “ensemble averaging” procedure to account for unknown protein costs. Applying this approach to modeling E. coli metabolism, we find that, as the growth rate increases, CAFBA solutions cross over from respiratory, growth-yield maximizing states (preferred at slow growth) to fermentative states with carbon overflow (preferred at fast growth). In addition, CAFBA allows for quantitatively accurate predictions on the rate of acetate excretion and growth yield based on only 3 parameters determined by empirical growth laws. PMID:27355325

  9. Resource Balancing Control Allocation

    NASA Technical Reports Server (NTRS)

    Frost, Susan A.; Bodson, Marc

    2010-01-01

    Next generation aircraft with a large number of actuators will require advanced control allocation methods to compute the actuator commands needed to follow desired trajectories while respecting system constraints. Previously, algorithms were proposed to minimize the l1 or l2 norms of the tracking error and of the control effort. The paper discusses the alternative choice of using the l1 norm for minimization of the tracking error and a normalized l(infinity) norm, or sup norm, for minimization of the control effort. The algorithm computes the norm of the actuator deflections scaled by the actuator limits. Minimization of the control effort then translates into the minimization of the maximum actuator deflection as a percentage of its range of motion. The paper shows how the problem can be solved effectively by converting it into a linear program and solving it using a simplex algorithm. Properties of the algorithm are investigated through examples. In particular, the min-max criterion results in a type of resource balancing, where the resources are the control surfaces and the algorithm balances these resources to achieve the desired command. A study of the sensitivity of the algorithms to the data is presented, which shows that the normalized l(infinity) algorithm has the lowest sensitivity, although high sensitivities are observed whenever the limits of performance are reached.

  10. Control Allocation with Load Balancing

    NASA Technical Reports Server (NTRS)

    Bodson, Marc; Frost, Susan A.

    2009-01-01

    Next generation aircraft with a large number of actuators will require advanced control allocation methods to compute the actuator commands needed to follow desired trajectories while respecting system constraints. Previously, algorithms were proposed to minimize the l1 or l2 norms of the tracking error and of the actuator deflections. The paper discusses the alternative choice of the l(infinity) norm, or sup norm. Minimization of the control effort translates into the minimization of the maximum actuator deflection (min-max optimization). The paper shows how the problem can be solved effectively by converting it into a linear program and solving it using a simplex algorithm. Properties of the algorithm are also investigated through examples. In particular, the min-max criterion results in a type of load balancing, where the load is th desired command and the algorithm balances this load among various actuators. The solution using the l(infinity) norm also results in better robustness to failures and to lower sensitivity to nonlinearities in illustrative examples.

  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. 26 CFR 1.141-6 - Allocation and accounting rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Allocation and accounting rules. 1.141-6 Section... Allocation and accounting rules. (a) Allocation of proceeds to expenditures. For purposes of §§ 1.141-1.... Thus, allocations generally may be made using any reasonable, consistently applied accounting...

  13. 26 CFR 1.141-6 - Allocation and accounting rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Allocation and accounting rules. 1.141-6 Section... Allocation and accounting rules. (a) Allocation of proceeds to expenditures. For purposes of §§ 1.141-1.... Thus, allocations generally may be made using any reasonable, consistently applied accounting...

  14. 26 CFR 1.141-6 - Allocation and accounting rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Allocation and accounting rules. 1.141-6 Section... Allocation and accounting rules. (a) Allocation of proceeds to expenditures. For purposes of §§ 1.141-1.... Thus, allocations generally may be made using any reasonable, consistently applied accounting...

  15. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose...

  16. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose...

  17. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose...

  18. New accounting rules: asset allocation and portfolio management.

    PubMed

    Andrew, B K

    1997-01-01

    New accounting rules went into effect at the end of 1995 that are now starting to affect how medical practices must report income from equity and fixed income investments. This article explores the new accounting rules and considers the other factors that help practices determine investment strategies, including desired investment return, comfort with level of risk, appropriate time horizons, liquidity needs and legal restrictions. The author also presents an example that examines the different considerations that may affect an asset allocation decision, including endowments and operating reserve funds.

  19. Channel allocation and load balancing in totally mobile wireless networks

    NASA Astrophysics Data System (ADS)

    Cui, Wei; Bassiouni, Mostafa A.

    2000-07-01

    Previous studies on totally mobile wireless networks (TMWN) have been limited to non-hierarchical architectures. In this paper, we study a two-tier cellular architecture for TMWN. Under the constraints of equal power consumption, the two tier system achieves improvement over the one-tier system, especially at light and medium load levels. Performance tests have also shown that handoff prioritization can be achieved by restricting the use of the umbrella channels. Further improvement for the two-tier system was obtained by load balancing strategies with respect to the allocation of channels to the different cells.

  20. 14 CFR 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Chart of Balance Sheet Accounts Section 3 Section Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts Name of account...

  1. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Chart of Balance Sheet Accounts Section 3 Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts Name of account...

  2. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Chart of Balance Sheet Accounts Section 3 Section 3 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Balance Sheet Classifications Section 3 Chart of Balance Sheet Accounts Name of account...

  3. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2011.

    PubMed

    Fronstin, Paul

    2012-01-01

    ASSET LEVELS GROWING: In 2011, there was $12.4 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 8.4 million accounts, according to data from the 2011 EBRI/MGA Consumer Engagement in Health Care Survey, sponsored by EBRI and Matthew Greenwald & Associates. This is up from 2006, when there were 1.3 million accounts with $873.4 million in assets, and 2010, when 5.4 million accounts held $7.3 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCES INCREASED: After average account balances leveled off in 2008 and 2009, and fell slightly in 2010, they increased in 2011. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. In 2011, average account balances increased to $1,470, a 9 percent increase from 2010. TOTAL AND AVERAGE ROLLOVERS INCREASE: After declining to $1,029 in 2010, average rollover amounts increased to $1,208 in 2011. Total assets being rolled over increased as well: $6.7 billion was rolled over in 2011, up from $3.7 billion in 2010. The percentage of individuals without a rollover remained at 13 percent in 2011. HEALTHY BEHAVIOR DOES NOT MEAN HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who smoke have more money in their accounts than those who do not smoke. In contrast, obese individuals have less money in their account than the nonobese. There is very little difference in account balances by level of exercise. Very small differences were found in account balances and rollover amounts between individuals who used cost or quality information, compared with those who did not use such information. However, next to no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors. When a difference

  4. Towards a Balanced Account of Autism Etiology

    ERIC Educational Resources Information Center

    Hall, Genae A.

    2004-01-01

    Drash and Tudor describe six sets of reinforcement contingencies which may be present in the environments of some children eventually diagnosed with autism and suggest that these contingencies account for the etiology of "autistic" behaviors. Nevertheless, merely observing such contingencies in the environments of these children is insufficient to…

  5. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2010.

    PubMed

    Fronstin, Paul

    2011-01-01

    ASSET LEVELS GROWING: In 2010, there was $7.7 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 5.7 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2009, when 5 million accounts held $7.1 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCE DROPS SLIGHTLY: Increases in average account balances leveled off in 2008 and 2009, and fell slightly in 2010. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. AVERAGE ROLLOVER DECLINES, WHILE TOTAL ROLLOVERS INCREASE: Despite a decline in the average rollover amount in 2010, total assets being rolled over have been increasing. $4.2 billion was rolled over in 2010, up from $4 billion in 2009. The average rollover increased from $592 in 2006 to $1,295 in 2009, and fell to $1,029 in 2010. The percentage of individuals without a rollover decreased from 23 percent in 2006 to 10 percent in 2009 and increased slightly to 13 percent in 2010. HEALTHY BEHAVIOR MEANS HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who exercised, those who did not smoke, and those who were not obese had higher account balances and higher rollovers than those with less healthy behaviors. It was also found that individuals who used cost or quality information had higher account balances and higher rollovers compared with those who did not use such information. However, no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors such as checking pricing before getting services or asking for generic drugs instead of brand names, among other things. DIFFERENCES IN ACCOUNT BALANCES: Men have higher account balances than women

  6. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2009.

    PubMed

    Fronstin, Paul

    2010-06-01

    ASSET LEVELS GROWING: In 2009, there was $7.1 billion in consumer-driven health plans (CDHPs), which include health savings accounts (or HSAs) and health reimbursement arrangements (or HRAs), spread across 5 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2008, when 4.2 million accounts held $5.7 billion in assets. AVERAGE ACCOUNT BALANCE LEVELING OFF: Increases in average account balances appear to have leveled off. In 2006, account balances averaged $696. They increased to $1320 in 2007, a 90 percent increase. Account balances averaged $1356 in 2008 and $1419 in 2009, 3 percent and 5 percent increases, respectively. TYPICAL ENROLLEE: The typical CDHP enrollee was more likely than traditional plan enrollees to be young, unmarried, higher-income, educated, and exhibit healthy behavior. No differences were found between CDHPs enrollees and traditional plan enrollees with respect to gender, race, and presence of children. MORE ROLLOVERS: Overall, the number of people with a rollover, as well as the total level of assets being rolled over, have been increasing. The average rollover increased from $592 in 2006 to $1295 in 2009. DIFFERENCES IN ACCOUNT BALANCES: Men tend to have higher account balances than women, account balances increase with household income, education has a significant impact on account balances independent of income and other variables, and no statistically significant differences in account balances were found by smoking, obesity, or the presence of chronic health conditions. Individuals who developed a budget to manage their health care expenses had a higher account balance ($1726) than those who did not ($1428), but otherwise, no statistically significant differences in average account balances were found between individuals who exhibited various aspects of cost-conscious decision-making behaviors and those who did not. DIFFERENCES IN ROLLOVER AMOUNTS: Men rolled over more money than

  7. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...-consistency in allocating costs incurred for the same purpose by educational institutions. 9905.502 Section... ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.502 Cost accounting standard—consistency in allocating costs incurred for the same purpose by educational institutions....

  8. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...-consistency in allocating costs incurred for the same purpose by educational institutions. 9905.502 Section... ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.502 Cost accounting standard—consistency in allocating costs incurred for the same purpose by educational institutions....

  9. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of... Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION: Notice of Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS)...

  10. Minimal sufficient balance-a new strategy to balance baseline covariates and preserve randomness of treatment allocation.

    PubMed

    Zhao, Wenle; Hill, Michael D; Palesch, Yuko

    2015-12-01

    In many clinical trials, baseline covariates could affect the primary outcome. Commonly used strategies to balance baseline covariates include stratified constrained randomization and minimization. Stratification is limited to few categorical covariates. Minimization lacks the randomness of treatment allocation. Both apply only to categorical covariates. As a result, serious imbalances could occur in important baseline covariates not included in the randomization algorithm. Furthermore, randomness of treatment allocation could be significantly compromised because of the high proportion of deterministic assignments associated with stratified block randomization and minimization, potentially resulting in selection bias. Serious baseline covariate imbalances and selection biases often contribute to controversial interpretation of the trial results. The National Institute of Neurological Disorders and Stroke recombinant tissue plasminogen activator Stroke Trial and the Captopril Prevention Project are two examples. In this article, we propose a new randomization strategy, termed the minimal sufficient balance randomization, which will dually prevent serious imbalances in all important baseline covariates, including both categorical and continuous types, and preserve the randomness of treatment allocation. Computer simulations are conducted using the data from the National Institute of Neurological Disorders and Stroke recombinant tissue plasminogen activator Stroke Trial. Serious imbalances in four continuous and one categorical covariate are prevented with a small cost in treatment allocation randomness. A scenario of simultaneously balancing 11 baseline covariates is explored with similar promising results. The proposed minimal sufficient balance randomization algorithm can be easily implemented in computerized central randomization systems for large multicenter trials.

  11. The Art of Educational Leadership: Balancing Performance and Accountability

    ERIC Educational Resources Information Center

    English, Fenwick W.

    2007-01-01

    "The Art of Educational Leadership: Balancing Performance and Accountability" stresses the human side of leadership. No other text on this topic demonstrates so ably the importance of artistry in leadership in a field that has been lopsidedly dominated by concepts informed by science. Presenting the idea that leadership is an art, this book…

  12. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  13. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  14. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  15. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  16. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  17. 12 CFR 226.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 3 2011-01-01 2011-01-01 false Treatment of credit balances; account... credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account (through transmittal of funds to a creditor in excess of the total balance...

  18. 12 CFR 226.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 3 2012-01-01 2012-01-01 false Treatment of credit balances; account... credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account (through transmittal of funds to a creditor in excess of the total balance...

  19. 12 CFR 226.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Treatment of credit balances; account... Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of... balance due on an account, through rebates of unearned finance charges or insurance premiums, or...

  20. 12 CFR 226.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Treatment of credit balances; account... Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of... balance due on an account, through rebates of unearned finance charges or insurance premiums, or...

  1. Balancing cost and precision in hospital accountability sampling.

    PubMed

    Perla, Rocco J; Allen, Bradford D

    2011-01-01

    The purpose of this article is to examine the relationship between sample size and cost using a benefit to cost ratio in the context of hospital accountability measures. We argue that the decision to use larger samples should include an assessment of the marginal benefit in terms of the cost to obtain the samples. Our main conclusion is that without recognizing and balancing the cost of different sampling schemes and developing reasonable cost limits we lose an opportunity at efficiency.

  2. 75 FR 78877 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-17

    ... Allocations; Uniformed Services Accounts; Methods of Withdrawing Funds From the Thrift Savings Plan; Death... participant must either transfer his or her TSP death benefit payment to another eligible employer plan or... participant to retain a lump sum death benefit payment in the TSP. This final rule conforms the...

  3. 75 FR 69026 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts; Death...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-10

    ... Elections and Contribution Allocations; Uniformed Services Accounts; Death Benefits; Thrift Savings Plan... participant must either transfer his or her TSP death benefit payment to another eligible employer plan or... participant to retain a lump sum death benefit payment in the TSP, subject to certain restrictions...

  4. 12 CFR 1026.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 9 2014-01-01 2014-01-01 false Treatment of credit balances; account... LENDING (REGULATION Z) Open-End Credit § 1026.11 Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account...

  5. 12 CFR 1026.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Treatment of credit balances; account... LENDING (REGULATION Z) Open-End Credit § 1026.11 Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account...

  6. 12 CFR 1026.11 - Treatment of credit balances; account termination.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Treatment of credit balances; account... LENDING (REGULATION Z) Open-End Credit § 1026.11 Treatment of credit balances; account termination. (a) Credit balances. When a credit balance in excess of $1 is created on a credit account...

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

    PubMed Central

    Boysen, Philip G.

    2013-01-01

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

  8. The impact of the recent financial crisis on 401(k) account balances.

    PubMed

    VanDerhei, Jack

    2009-02-01

    percent for short-tenure younger participants. RECOVERY TIME AND FUTURE STOCK MARKET PERFORMANCE: This analysis also calculates how long it might take for end-of-year 2008 401(k) balances to recover to their beginning-of-year 2008 levels, before the sharp stock market declines. Because future performance is unknown, this analysis provides a range of equity returns: At a 5 percent equity rate-of-return assumption, those with longest tenure with their current employer would need nearly two years at the median to recover, but approximately five years at the 90th percentile. If the equity rate of return is assumed to drop to zero for the next few years, this recovery time increases to approximately 2.5 years at the median and nine to 10 years at the 90th percentile. NEAR-ELDERLY WITH VERY HIGH EQUITY EXPOSURE: Estimates from the EBRI/ICI 401(k) database show that many participants near retirement had exceptionally high exposure to equities: Nearly 1 in 4 between ages 56-65 had more than 90 percent of their account balances in equities at year-end 2007, and more than 2 in 5 had more than 70 percent. As a result of the Pension Protection Act of 2006, many 401(k) plan sponsors appear to be offering lifecycle/ target-date funds, which automatically rebalance asset investments into more "age appropriate" allocations. Had all 401(k) participants been in the average target date fund at the end of 2007, 40 percent of the participants would have had at least a 20 percent decrease in their equity concentrations, and consequently, may have mitigated their losses, sometimes to an appreciable extent.

  9. 75 FR 62345 - Minimum Balance Requirement and Automatic Replenishment Option for Deposit Account Holders

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-08

    ...-4] Minimum Balance Requirement and Automatic Replenishment Option for Deposit Account Holders AGENCY... account at 12 transactions per year; require deposit account holders to maintain a minimum balance in that... charge copyright fees against the balance instead of sending separate payments with applications...

  10. 12 CFR 192.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false What is the initial balance of the liquidation account? 192.455 Section 192.455 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY... balance of the liquidation account? The initial balance of the liquidation account is your net worth...

  11. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  12. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  13. 12 CFR 192.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false What is the initial balance of the liquidation account? 192.455 Section 192.455 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY... balance of the liquidation account? The initial balance of the liquidation account is your net worth...

  14. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  15. 12 CFR 192.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false What is the initial balance of the liquidation account? 192.455 Section 192.455 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY... balance of the liquidation account? The initial balance of the liquidation account is your net worth...

  16. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  17. 12 CFR 563b.455 - What is the initial balance of the liquidation account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false What is the initial balance of the liquidation account? 563b.455 Section 563b.455 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... the initial balance of the liquidation account? The initial balance of the liquidation account is...

  18. Disruptive innovation in academic medical centers: balancing accountable and academic care.

    PubMed

    Stein, Daniel; Chen, Christopher; Ackerly, D Clay

    2015-05-01

    Numerous academic medicine leaders have argued that academic referral centers must prepare for the growing importance of accountability-driven payment models by adopting population health initiatives. Although this shift has merit, execution of this strategy will prove significantly more problematic than most observers have appreciated. The authors describe how successful implementation of an accountable care health strategy within a referral academic medical center (AMC) requires navigating a critical tension: The academic referral business model, driven by tertiary-level care, is fundamentally in conflict with population health. Referral AMCs that create successful value-driven population health systems within their organizations will in effect disrupt their own existing tertiary care businesses. The theory of disruptive innovation suggests that balancing the push and pull of academic and accountable care within a single organization is achievable. However, it will require significant shifts in resource allocation and changes in management structure to enable AMCs to make the inherent difficult choices and trade-offs that will ensue. On the basis of the theories of disruptive innovation, the authors present recommendations for how academic health systems can successfully navigate these issues as they transition toward accountability-driven care.

  19. Accelerating Dust Storm Simulation by Balancing Task Allocation in Parallel Computing Environment

    NASA Astrophysics Data System (ADS)

    Gui, Z.; Yang, C.; XIA, J.; Huang, Q.; YU, M.

    2013-12-01

    quadratic programming based modeling method is proposed. This algorithm performs well with small amount of computing tasks. However, its efficiency decreases significantly as the subdomain number and computing node number increase. 2) To compensate performance decreasing for large scale tasks, a K-Means clustering based algorithm is introduced. Instead of dedicating to get optimized solutions, this method can get relatively good feasible solutions within acceptable time. However, it may introduce imbalance communication for nodes or node-isolated subdomains. This research shows both two algorithms have their own strength and weakness for task allocation. A combination of the two algorithms is under study to obtain a better performance. Keywords: Scheduling; Parallel Computing; Load Balance; Optimization; Cost Model

  20. Reconstructionist Confucianism and health care: an Asian moral account of health care resource allocation.

    PubMed

    Fan, Ruiping

    2002-12-01

    In this article, I offer an abridged reconstruction of the foundational elements of Confucian moral commitments, which, I will argue, still provide the background moral substance for moral reflection in mainland China, Hong Kong, Taiwan, Singapore, and Korea. The essay presents implications of Confucianism for establishing an appropriate health care system and critically assesses the features of current health polices in mainland China, Hong Kong, and Singapore. The goal is to offer a family-oriented, non-individualist account of resource allocation that takes family authority and responsibility seriously.

  1. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  2. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  3. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  4. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  5. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  6. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  7. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  8. 12 CFR 1024.34 - Timely escrow payments and treatment of escrow account balances.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... account balances. 1024.34 Section 1024.34 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION REAL... treatment of escrow account balances. (a) Timely escrow disbursements required. If the terms of a mortgage... to avoid a penalty, as governed by the requirements in § 1024.17(k). (b) Refund of escrow balance....

  9. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  10. 47 CFR 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.3999 Section 32.3999 Telecommunication FEDERAL COMMUNICATIONS... Instructions for Balance Sheet Accounts § 32.3999 Instructions for balance sheet accounts—liabilities...

  11. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  12. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-consistency in allocating costs incurred for the same purpose by educational institutions. 9905.502 Section... PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.502 Cost accounting standard—consistency in...

  13. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  14. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  15. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  16. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  17. 18 CFR 367.4330 - Account 433, Balance transferred from income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income....

  18. 26 CFR 1.593-8 - Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Allocation of pre-1952 surplus to opening balance... (CONTINUED) Mutual Savings Banks, Etc. § 1.593-8 Allocation of pre-1952 surplus to opening balance of reserve... the opening balance of the reserve for losses on qualifying real property loans is less than an...

  19. 26 CFR 1.593-8 - Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Allocation of pre-1952 surplus to opening balance... (CONTINUED) Mutual Savings Banks, Etc. § 1.593-8 Allocation of pre-1952 surplus to opening balance of reserve... the opening balance of the reserve for losses on qualifying real property loans is less than an...

  20. 26 CFR 1.593-8 - Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Allocation of pre-1952 surplus to opening balance... (CONTINUED) Mutual Savings Banks, Etc. § 1.593-8 Allocation of pre-1952 surplus to opening balance of reserve... the opening balance of the reserve for losses on qualifying real property loans is less than an...

  1. Accounting for enforcement costs in the spatial allocation of marine zones.

    PubMed

    Davis, Katrina; Kragt, Marit; Gelcich, Stefan; Schilizzi, Steven; Pannell, David

    2015-02-01

    Marine fish stocks are in many cases extracted above sustainable levels, but they may be protected through restricted-use zoning systems. The effectiveness of these systems typically depends on support from coastal fishing communities. High management costs including those of enforcement may, however, deter fishers from supporting marine management. We incorporated enforcement costs into a spatial optimization model that identified how conservation targets can be met while maximizing fishers' revenue. Our model identified the optimal allocation of the study area among different zones: no-take, territorial user rights for fisheries (TURFs), or open access. The analysis demonstrated that enforcing no-take and TURF zones incurs a cost, but results in higher species abundance by preventing poaching and overfishing. We analyzed how different enforcement scenarios affected fishers' revenue. Fisher revenue was approximately 50% higher when territorial user rights were enforced than when they were not. The model preferentially allocated area to the enforced-TURF zone over other zones, demonstrating that the financial benefits of enforcement (derived from higher species abundance) exceeded the costs. These findings were robust to increases in enforcement costs but sensitive to changes in species' market price. We also found that revenue under the existing zoning regime in the study area was 13-30% lower than under an optimal solution. Our results highlight the importance of accounting for both the benefits and costs of enforcement in marine conservation, particularly when incurred by fishers.

  2. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... uncollectable notes and accounts. (6) 170Other Current Assets. (i) Inventories, prepaid expenses and other items... financial condition of the contractor as of a given date. (A) Asset Accounts. (1) 100Cash. (i) This account shall include the amount of current funds available on demand in the hands of financial officers...

  3. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-consistency in allocating costs incurred for the same purpose. 9904.402 Section 9904.402 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF...

  4. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard-consistency in allocating costs incurred for the same purpose. 9904.402 Section 9904.402 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF...

  5. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard-consistency in allocating costs incurred for the same purpose. 9904.402 Section 9904.402 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF...

  6. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard-consistency in allocating costs incurred for the same purpose. 9904.402 Section 9904.402 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF...

  7. 34 CFR 200.72 - Procedures for adjusting allocations determined by the Secretary to account for eligible LEAs not...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Secretary to account for eligible LEAs not on the Census list. 200.72 Section 200.72 Education Regulations... allocations determined by the Secretary to account for eligible LEAs not on the Census list. (a) General. For each LEA not on the Census list (hereinafter referred to as a “new” LEA), an SEA must determine...

  8. 34 CFR 200.72 - Procedures for adjusting allocations determined by the Secretary to account for eligible LEAs not...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Secretary to account for eligible LEAs not on the Census list. 200.72 Section 200.72 Education Regulations... allocations determined by the Secretary to account for eligible LEAs not on the Census list. (a) General. For each LEA not on the Census list (hereinafter referred to as a “new” LEA), an SEA must determine...

  9. 34 CFR 200.72 - Procedures for adjusting allocations determined by the Secretary to account for eligible LEAs not...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Secretary to account for eligible LEAs not on the Census list. 200.72 Section 200.72 Education Regulations... allocations determined by the Secretary to account for eligible LEAs not on the Census list. (a) General. For each LEA not on the Census list (hereinafter referred to as a “new” LEA), an SEA must determine...

  10. 34 CFR 200.72 - Procedures for adjusting allocations determined by the Secretary to account for eligible LEAs not...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Secretary to account for eligible LEAs not on the Census list. 200.72 Section 200.72 Education Regulations... allocations determined by the Secretary to account for eligible LEAs not on the Census list. (a) General. For each LEA not on the Census list (hereinafter referred to as a “new” LEA), an SEA must determine...

  11. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  12. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  13. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  14. 26 CFR 1.148-6 - General allocation and accounting rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... are allocable to only one issue at a time as gross proceeds, and if amounts simultaneously are... universal cap of paragraph (b)(2) of this section. Amounts cease to be allocated to an issue as replacement... allocated to that issue because of the retirement of the issue or the application of the universal cap...

  15. 26 CFR 1.148-6 - General allocation and accounting rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... are allocable to only one issue at a time as gross proceeds, and if amounts simultaneously are... universal cap of paragraph (b)(2) of this section. Amounts cease to be allocated to an issue as replacement... allocated to that issue because of the retirement of the issue or the application of the universal cap...

  16. 26 CFR 1.148-6 - General allocation and accounting rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... are allocable to only one issue at a time as gross proceeds, and if amounts simultaneously are... universal cap of paragraph (b)(2) of this section. Amounts cease to be allocated to an issue as replacement... allocated to that issue because of the retirement of the issue or the application of the universal cap...

  17. International Balance of Payments Program--Accounting, Reporting and Estimating

    DTIC Science & Technology

    1969-01-16

    nonappropriated funds and Defense postal service from: (I) Foreign residents. 3 ... y Codes First amendment (Ch 2, 9/16/69) Avalt SpecrilDXQYL-yINSPECYRD a Dist...fulfillment of construction or service contracts. The amount of such procurements of U.S. end products, -9- # First amendment (Ch 2, 9/16/69) 7060|.2 Jan...Every effort will be made to clear amounts in suspense accounts in the month following the entry into the account. -13- # First amendment (Ch 2, 9/16/69

  18. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... classification Current assets: Cash 1010 Short-term investments 1100 Notes receivable 1200 Accounts receivable... assets: Long-term prepayments 1820 Unamortized developmental and preoperating costs 1830 Other assets and...—Spare parts and supplies 1311 Prepaid items 1410 Other current assets 1420 Investments and special...

  19. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... classification Current assets: Cash 1010 Short-term investments 1100 Notes receivable 1200 Accounts receivable...—Spare parts and supplies 1311 Prepaid items 1410 Other current assets 1420 Investments and special funds... assets: Long-term prepayments 1820 Unamortized developmental and preoperating costs 1830 Other assets...

  20. Predictive dialing improves small-balance accounts collection.

    PubMed

    Amigoni, M

    1995-09-01

    Healthcare organizations can control collection costs and improve cash flow by initiating collection contacts sooner. The cost of collections generally is one of the largest expenses in a business office budget, so the financial benefits of contacting the accounts earlier may be significant.

  1. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  2. 12 CFR 192.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false How do I determine the initial balances of... How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  3. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  4. 12 CFR 192.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false How do I determine the initial balances of... How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  5. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  6. 12 CFR 192.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false How do I determine the initial balances of... How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  7. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  8. 12 CFR 563b.460 - How do I determine the initial balances of liquidation sub-accounts?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false How do I determine the initial balances of....460 How do I determine the initial balances of liquidation sub-accounts? (a)(1) You determine the initial sub-account balance for a savings account held by an eligible account holder by multiplying...

  9. 11 CFR 106.7 - Allocation of expenses between Federal and non-Federal accounts by party committees, other than...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... their Federal and non-Federal accounts. (4) Certain fundraising costs. State, district, and local party committees may allocate the direct costs of joint fundraising programs or events between their Federal and... section. The direct costs of a fundraising program or event include expenses for the solicitation of...

  10. 34 CFR 200.72 - Procedures for adjusting allocations determined by the Secretary to account for eligible LEAs not...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Procedures for adjusting allocations determined by the Secretary to account for eligible LEAs not on the Census list. 200.72 Section 200.72 Education Regulations of the Offices of the Department of Education OFFICE OF ELEMENTARY AND SECONDARY...

  11. 11 CFR 106.7 - Allocation of expenses between Federal and non-Federal accounts by party committees, other than...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... reasonable accounting method approved by the Commission (including any method embedded in software provided... fundraising costs made prior to the actual program or event must be allocated according to this estimated... estimate of the activity's final costs as determined by the committee and the vendor(s) involved. (ii)...

  12. Individual retirement account balances, contributions, and rollovers, 2010: the EBRI IRA database.

    PubMed

    Copeland, Craig

    2012-05-01

    In 2010, IRA owners were more likely to be male, especially those whose accounts originated from a rollover or were a SEP/SIMPLE. Among all IRA owners in the database, nearly one-half (45.8 percent) were ages 45-64. The average and median IRA account balance in 2010 was $67,438 and $17,863, respectively, while the average and median IRA individual balance (all accounts from the same person combined) was $91,864 and $25,296. Individuals with a traditional-originating from rollovers had the highest average and median balance of $123,426 and $38,138, respectively. Roth owners had the lowest average and median balance at $22,437 and $11,471. The average and median individual IRA balance increased with age through age 70. The average amount contributed to an IRA in the database was $3,335 in 2010. The average contribution was highest for accounts owned by those ages 65-69, and more contributions were made to Roth accounts than to traditional accounts (both those originating from contributions and rollovers). However, the average contribution to a traditional account was higher, at $3,517, compared with $3,240 to a Roth account. Yet, a higher overall amount was contributed to Roths ($2.3 billion for Roths compared with $1.3 billion for traditional accounts). Focusing on those owning traditional or Roth IRAs, 9.3 percent of the accounts received contributions, and 12.1 percent of the individuals owning these IRA types contributed to them in 2010. Among traditional IRA owners, 5.2 percent contributed, while 24.0 percent of those owning a Roth contributed to it during 2010. Of those individuals contributing to an IRA, 43.5 percent contributed the maximum amount. Of those contributing to a traditional IRA, 48.7 percent maxed out their contribution, while 39.3 percent did so with a Roth. The average and median account balances increased from $54,863 and $15,756 respectively in 2008 to $67,438 and $17,863 in 2010. This represents an increase of 22.9 percent in the average

  13. 26 CFR 1.593-8 - Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... balance of reserve for losses on qualifying real property loans. 1.593-8 Section 1.593-8 Internal Revenue... (CONTINUED) Mutual Savings Banks, Etc. § 1.593-8 Allocation of pre-1952 surplus to opening balance of reserve... the opening balance of the reserve for losses on qualifying real property loans is less than an...

  14. 26 CFR 1.593-8 - Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... balance of reserve for losses on qualifying real property loans. 1.593-8 Section 1.593-8 Internal Revenue... (CONTINUED) Mutual Savings Banks, Etc. § 1.593-8 Allocation of pre-1952 surplus to opening balance of reserve... the opening balance of the reserve for losses on qualifying real property loans is less than an...

  15. Allocating physicians' overhead costs to services: an econometric/accounting-activity based-approach.

    PubMed

    Peden, Al; Baker, Judith J

    2002-01-01

    Using the optimizing properties of econometric analysis, this study analyzes how physician overhead costs (OC) can be allocated to multiple activities to maximize precision in reimbursing the costs of services. Drawing on work by Leibenstein and Friedman, the analysis also shows that allocating OC to multiple activities unbiased by revenue requires controlling for revenue when making the estimates. Further econometric analysis shows that it is possible to save about 10 percent of OC by paying only for those that are necessary.

  16. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  17. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  18. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  19. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  20. 12 CFR 360.8 - Method for determining deposit and other liability account balances at a failed insured...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... liability account balances at a failed insured depository institution. 360.8 Section 360.8 Banks and Banking... RECEIVERSHIP RULES § 360.8 Method for determining deposit and other liability account balances at a failed... FDIC will use to determine deposit and other liability account balances for insurance coverage...

  1. Does Inability to Allocate Attention Contribute to Balance Constraints during Gait in Older Adults?

    PubMed Central

    Siu, Ka-Chun; Chou, Li-Shan; Mayr, Ulrich; van Donkelaar, Paul; Woollacott, Marjorie H.

    2011-01-01

    Background Recent research has explored dual-task deficits during locomotion in older adults, yet the mechanisms underlying these deficits are poorly understood. In the current study, we examined one possible factor contributing to these deficits, the inability to flexibly allocate attention between two tasks. Methods Twelve healthy young adults and 12 healthy elderly adults performed obstacle avoidance while walking and an auditory Stroop task either alone or simultaneously. Results Using an attentional allocation index (AAI) to compare performance of healthy young and older adults and to measure the flexibility of allocation of attention, results showed a tendency in older adults toward a decreased ability to flexibly allocate their attention between the two tasks, with small AAI values. The decreased ability to allocate attention in older adults was found to be more prominent in the auditory Stroop task performance than in the obstacle avoidance task. Conclusion This study suggests that an important factor contributing to decreased dual-task performance in older adults when simultaneously performing a postural and secondary cognitive task is a reduced ability to flexibly allocate attention between the two tasks, with the general ability to switch attention flexibly being predictive of the ability to adhere to a prioritized focus. PMID:19126850

  2. Examining Carbon Acquisition and Allocation in Coccolithophores: Carbon Accounting to Understand Paleoproductivity.

    NASA Astrophysics Data System (ADS)

    Phelps, S. R.; Polissar, P. J.; Stoll, H. M.; deMenocal, P. B.

    2014-12-01

    It is increasingly clear that coccolithophores actively manage their growth and carbon allocation in response to changing environmental conditions. For example, recent work has identified carbon-concentrating mechanisms in coccolithophores—in which the organisms actively enhance the abundance of CO2 in the chloroplast by pumping in bicarbonate—as the source of vital isotope effects in coccolith calcite. Understanding the record for and consequences of this management in the geologic record remains challenging. Here we examine the geometry and geochemistry of coccoliths in surface sediments from the deep ocean to relate these measurements to the modern growth environment in the surface ocean. In this core-top dataset that spans a wide range of environmental and oceanographic settings, we measure the size and thickness of coccolith plates, the trace metal and stable isotopic carbon in coccolith calcite, as well as determine alkenone biomarker fluxes and alkenone carbon isotopic composition (ɛp). This holistic approach aims to elucidate the carbon acquisition and allocation strategies employed by modern coccolithophores and ultimately provide a better framework for interpreting paleoproductivity. This method may provide insight into the growth rate and carbon allocation of coccoliths in the past, and may improve our understanding of the influence of atmospheric CO2 on coccolithophore communities.

  3. Resource Allocation with the Use of the Balanced Scorecard and the Triple Bottom Line in Education

    ERIC Educational Resources Information Center

    Nguyen, Chi Hong

    2007-01-01

    In terms of the economic bottom line, effective school leaders are now supposed to pay close attention to two central tasks which involve managing resources and devising operational strategies in their action plans. Taking a postmodern viewpoint, the first part of this paper aims to discuss the significance of resource allocation in education and…

  4. Allocation of Public Resources for Psychological Therapy between Types of Mental Health Condition: Towards Structural Balance

    ERIC Educational Resources Information Center

    Tustin, Don

    2009-01-01

    This paper addresses issues of allocating public resources efficiently between mental health conditions that are associated with different levels of disability, and presents an adaptation of an established framework to help decision-making in this area. The adapted framework refers to psychological interventions that are universal, indicated,…

  5. A Balanced School Accountability Model: An Alternative to High-Stakes Testing

    ERIC Educational Resources Information Center

    Jones, Ken

    2004-01-01

    This article asserts that the health of public schools depends on defining a new model of accountability--one that is balanced and comprehensive. This new model needs be one that involves much more than test scores. This article outlines the premises behind this argument asking for what, to whom, and by what means schools should be held…

  6. Allocation techniques for balance at baseline in cluster randomized trials: a methodological review

    PubMed Central

    2012-01-01

    Reviews have repeatedly noted important methodological issues in the conduct and reporting of cluster randomized controlled trials (C-RCTs). These reviews usually focus on whether the intracluster correlation was explicitly considered in the design and analysis of the C-RCT. However, another important aspect requiring special attention in C-RCTs is the risk for imbalance of covariates at baseline. Imbalance of important covariates at baseline decreases statistical power and precision of the results. Imbalance also reduces face validity and credibility of the trial results. The risk of imbalance is elevated in C-RCTs compared to trials randomizing individuals because of the difficulties in recruiting clusters and the nested nature of correlated patient-level data. A variety of restricted randomization methods have been proposed as way to minimize risk of imbalance. However, there is little guidance regarding how to best restrict randomization for any given C-RCT. The advantages and limitations of different allocation techniques, including stratification, matching, minimization, and covariate-constrained randomization are reviewed as they pertain to C-RCTs to provide investigators with guidance for choosing the best allocation technique for their trial. PMID:22853820

  7. IMPORTANCE OF MATERIAL BALANCES AND THEIR STATISTICAL EVALUATION IN RUSSIAN MATERIAL, PROTECTION, CONTROL AND ACCOUNTING

    SciTech Connect

    FISHBONE,L.G.

    1999-07-25

    While substantial work has been performed in the Russian MPC&A Program, much more needs to be done at Russian nuclear facilities to complete four necessary steps. These are (1) periodically measuring the physical inventory of nuclear material, (2) continuously measuring the flows of nuclear material, (3) using the results to close the material balance, particularly at bulk processing facilities, and (4) statistically evaluating any apparent loss of nuclear material. The periodic closing of material balances provides an objective test of the facility's system of nuclear material protection, control and accounting. The statistical evaluation using the uncertainties associated with individual measurement systems involved in the calculation of the material balance provides a fair standard for concluding whether the apparent loss of nuclear material means a diversion or whether the facility's accounting system needs improvement. In particular, if unattractive flow material at a facility is not measured well, the accounting system cannot readily detect the loss of attractive material if the latter substantially derives from the former.

  8. Materials accounting in a fast-breeder-reactor fuels-reprocessing facility: optimal allocation of measurement uncertainties

    SciTech Connect

    Dayem, H.A.; Ostenak, C.A.; Gutmacher, R.G.; Kern, E.A.; Markin, J.T.; Martinez, D.P.; Thomas, C.C. Jr.

    1982-07-01

    This report describes the conceptual design of a materials accounting system for the feed preparation and chemical separations processes of a fast breeder reactor spent-fuel reprocessing facility. For the proposed accounting system, optimization techniques are used to calculate instrument measurement uncertainties that meet four different accounting performance goals while minimizing the total development cost of instrument systems. We identify instruments that require development to meet performance goals and measurement uncertainty components that dominate the materials balance variance. Materials accounting in the feed preparation process is complicated by large in-process inventories and spent-fuel assembly inputs that are difficult to measure. To meet 8 kg of plutonium abrupt and 40 kg of plutonium protracted loss-detection goals, materials accounting in the chemical separations process requires: process tank volume and concentration measurements having a precision less than or equal to 1%; accountability and plutonium sample tank volume measurements having a precision less than or equal to 0.3%, a shortterm correlated error less than or equal to 0.04%, and a long-term correlated error less than or equal to 0.04%; and accountability and plutonium sample tank concentration measurements having a precision less than or equal to 0.4%, a short-term correlated error less than or equal to 0.1%, and a long-term correlated error less than or equal to 0.05%. The effects of process design on materials accounting are identified. Major areas of concern include the voloxidizer, the continuous dissolver, and the accountability tank.

  9. Reflection on Balanced Allocation of Fundamental Education Teachers in Poverty-Stricken Areas of Ethnic Minorities: Example of a Survey in the Tibetan Autonomous County of Tianzhu in Gansu Province

    ERIC Educational Resources Information Center

    Yang, Jun

    2006-01-01

    Balanced allocation of fundamental education teachers is one of the most important ways to achieve the highest quality of compulsory education. It also guarantees an accelerated achievement of a balanced development of fundamental education. In poverty-stricken areas of ethnic minorities, unbalanced teacher allocation is a major factor that…

  10. Balancing the Budget: Accounting for Glucocorticoid Bioactivity and Fate during Water Treatment.

    PubMed

    Jia, Ai; Wu, Shimin; Daniels, Kevin D; Snyder, Shane A

    2016-03-15

    Numerous studies have identified the presence and bioactivity of glucocorticoid receptor (GR) active substances in water; however, the identification and activity-balance of GR compounds remained elusive. This study determined the occurrence and attenuation of GR bioactivity and closed the balance by determining those substances responsible. The observed in vitro GR activity ranged from 39 to 155 ng dexamethasone-equivalent/L (ng Dex-EQ/L) in the secondary effluents of four wastewater treatment plants. Monochromatic ultraviolet light of 80 mJ/cm(2) disinfection dose was efficient for GR activity photolysis, whereas chlorination could not appreciably attenuate the observed GR activity. Ozonation was effective only at relatively high dose (ozone/TOC 1:1). Microfiltration membranes were not efficient for GR activity attenuation; however, reverse osmosis removed GR activity to levels below the limits of detection. A high-sensitivity liquid chromatography with tandem mass spectrometry (LC-MS/MS) method was then developed to screen 27 GR agonists. Twelve were identified and quantified in effluents at summed concentrations of 9.6-21.2 ng/L. The summed Dex-EQ of individual compounds based on their measured concentrations was in excellent agreement with the Dex-EQ obtained from bioassay, which demonstrated that the detected glucocorticoids can entirely explain the observed GR bioactivity. Four synthetic glucocorticoids (triamcinolone acetonide, fluocinolone acetonide, clobetasol propionate, and fluticasone propionate) predominantly accounted for GR activity. These data represent the first known publication where a complete activity balance has been determined for GR agonists in an aquatic environment.

  11. Health Savings Account Balances, Contributions, Distributions, and Other Vital Statistics, 2014: Estimates from the EBRI HSA Database.

    PubMed

    Fronsti, Paul

    2015-07-01

    The Employee Benefit Research Institute (EBRI) maintains a wealth of data collected from various health savings account (HSA) providers. The EBRI HSA Database contains 2.9 million accounts with total assets of $5 billion as of Dec. 31, 2014. This Issue Brief is the second annual report drawing on cross-sectional data from the EBRI HSA Database. It examines account balances, individual and employer contributions, annual distributions, investment accounts, and account-owner demographics for 2014. Enrollment in HSA-eligible health plans is estimated to be about 17 million policyholders and their dependents, and it has also been estimated that there are 13.8 million accounts holding $24.2 billion in assets as of Dec. 31, 2014. Almost 4 in 5 HSAs have been opened since the beginning of 2011. The average HSA balance at the end of 2014 was $1,933, up from $1,408 at the beginning of the year. Average account balances increased with the age of the owner of the account. Account balances averaged $655 for owners under age 25 and $5,016 for owners ages 65 and older. About 6 percent of HSAs had an associated investment account. End-of-year 2014 balance averages were higher in accounts with investment assets. Thirty-seven percent of HSAs with investment assets ended 2014 with a balance of $10,000 or more, whereas only 4 percent of HSAs without investment assets had such a balance. Among HSAs with investment assets, accounts opened in 2014 ended the year with an average balance of $6,544; whereas those opened in 2005 had an average balance of $19,269 at the end of 2014. HSAs with either individual or employer contributions accounted for 70 percent of all accounts and 86 percent of the assets in 2014. Four percent of these accounts ended the year with a zero balance. On a yearly average, individuals who made contributions deposited $2,096 to their account. HSAs receiving employer contributions received $1,021 a year, on average. Four-fifths of HSAs with a contribution also had a

  12. 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.

  13. Pyrolysis and gasification of meat-and-bone-meal: Energy balance and GHG accounting

    SciTech Connect

    Cascarosa, Esther; Boldrin, Alessio; Astrup, Thomas

    2013-11-15

    Highlights: • GHG savings are in the order of 600–1000 kg CO{sub 2}-eq. per Mg of MBM treated. • Energy recovery differed in terms of energy products and efficiencies. • The results were largely determined by use of the products for energy purposes. - Abstract: Meat-and-bone-meal (MBM) produced from animal waste has become an increasingly important residual fraction needing management. As biodegradable waste is routed away from landfills, thermo-chemical treatments of MBM are considered promising solution for the future. Pyrolysis and gasification of MBM were assessed based on data from three experimental lab and pilot-scale plants. Energy balances were established for the three technologies, providing different outcomes for energy recovery: bio-oil was the main product for the pyrolysis system, while syngas and a solid fraction of biochar were the main products in the gasification system. These products can be used – eventually after upgrading – for energy production, thereby offsetting energy production elsewhere in the system. Greenhouse gases (GHG) accounting of the technologies showed that all three options provided overall GHG savings in the order of 600–1000 kg CO{sub 2}-eq. per Mg of MBM treated, mainly as a consequence of avoided fossil fuel consumption in the energy sector. Local conditions influencing the environmental performance of the three systems were identified, together with critical factors to be considered during decision-making regarding MBM management.

  14. Pyrolysis and gasification of meat-and-bone-meal: energy balance and GHG accounting.

    PubMed

    Cascarosa, Esther; Boldrin, Alessio; Astrup, Thomas

    2013-11-01

    Meat-and-bone-meal (MBM) produced from animal waste has become an increasingly important residual fraction needing management. As biodegradable waste is routed away from landfills, thermo-chemical treatments of MBM are considered promising solution for the future. Pyrolysis and gasification of MBM were assessed based on data from three experimental lab and pilot-scale plants. Energy balances were established for the three technologies, providing different outcomes for energy recovery: bio-oil was the main product for the pyrolysis system, while syngas and a solid fraction of biochar were the main products in the gasification system. These products can be used - eventually after upgrading - for energy production, thereby offsetting energy production elsewhere in the system. Greenhouse gases (GHG) accounting of the technologies showed that all three options provided overall GHG savings in the order of 600-1000kg CO2-eq. per Mg of MBM treated, mainly as a consequence of avoided fossil fuel consumption in the energy sector. Local conditions influencing the environmental performance of the three systems were identified, together with critical factors to be considered during decision-making regarding MBM management.

  15. BALANCE

    DOEpatents

    Carmichael, H.

    1953-01-01

    A torsional-type analytical balance designed to arrive at its equilibrium point more quickly than previous balances is described. In order to prevent external heat sources creating air currents inside the balance casing that would reiard the attainment of equilibrium conditions, a relatively thick casing shaped as an inverted U is placed over the load support arms and the balance beam. This casing is of a metal of good thernnal conductivity characteristics, such as copper or aluminum, in order that heat applied to one portion of the balance is quickly conducted to all other sensitive areas, thus effectively preventing the fornnation of air currents caused by unequal heating of the balance.

  16. A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

    ERIC Educational Resources Information Center

    Larrinaga, Carlos

    2013-01-01

    In the paper, "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?" (Wynder, Wellner, and Reinhard 2013), researchers test whether business education and (controller) experience influence decision-makers to consider a longer-term perspective and,…

  17. 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.…

  18. Balancing Competing Demands for Accountability: Technology's Role in Information Access and Production.

    ERIC Educational Resources Information Center

    Ivory, Gary; Derlin, Roberta

    This paper examines how competing demands for accountability in public education are grounded in different visions of the role of education in a democratic society. It also suggests that accountability in education is being profoundly shaped by the technological revolution. While some contradictions in accountability stem from different goals for…

  19. Integrating a distributed hydrological model and SEEA-Water for improving water account and water allocation management under a climate change context.

    NASA Astrophysics Data System (ADS)

    Jauch, Eduardo; Almeida, Carina; Simionesei, Lucian; Ramos, Tiago; Neves, Ramiro

    2015-04-01

    The crescent demand and situations of water scarcity and droughts are a difficult problem to solve by water managers, with big repercussions in the entire society. The complexity of this question is increased by trans-boundary river issues and the environmental impacts of the usual adopted solutions to store water, like reservoirs. To be able to answer to the society requirements regarding water allocation in a sustainable way, the managers must have a complete and clear picture of the present situation, as well as being able to understand the changes in the water dynamics both in the short and long time period. One of the available tools for the managers is the System of Environmental-Economic Accounts for Water (SEEA-Water), a subsystem of SEEA with focus on water accounts, developed by the United Nations Statistical Division (UNSD) in collaboration with the London Group on Environmental Accounting, This system provides, between other things, with a set of tables and accounts for water and water related emissions, organizing statistical data making possible the derivation of indicators that can be used to assess the relations between economy and environment. One of the main issues with the SEEA-Water framework seems to be the requirement of large amounts of data, including field measurements of water availability in rivers/lakes/reservoirs, soil and groundwater, as also precipitation, irrigation and other water sources and uses. While this is an incentive to collecting and using data, it diminishes the usefulness of the system on countries where this data is not yet available or is incomplete, as it can lead to a poor understanding of the water availability and uses. Distributed hydrological models can be used to fill missing data required by the SEEA-Water framework. They also make it easier to assess different scenarios (usually soil use, water demand and climate changes) for a better planning of water allocation. In the context of the DURERO project (www

  20. Modeling changes in red spruce carbon balance and allocation in response to interacting ozone and nutrient stresses.

    PubMed

    Weinstein, David A.; Beloin, Ronald M.; Yanai, Ruth D.

    1991-01-01

    The simulation model TREGRO was developed to analyze the response of red spruce saplings to multiple stresses, such as drought, nutrient deficiency, and exposure to pollutants. The model provides a method of identifying changes in structural and non-structural carbon resources in the tree that may become measurable only after many years of exposure. The model is based on the assumption that the ability of plants to take up and use carbon, water, and nutrients depends on the interrelationships in availability among the three resources. Consequently, the model simulates the simultaneous cycling of these resources. In the model, the tree is divided into the following compartments: a canopy of leaves grouped by age class, branches, stem, and coarse and fine roots in a number of soil horizons. In each of these compartments we track three carbon pools: living structure, dead structure or wood, and total non-structural carbohydrate. The model calculates the photosynthesis of an entire red spruce tree each hour as a function of ambient environmental conditions and the availability of light, water, and nutrients; the daily redistribution of carbon throughout the plant; and the loss of carbon by respiration and senescence. To accomplish this task, the model tracks the flow of carbon dioxide to the sites of fixation within the leaves, the availability of light in the canopy, water and nutrient resources in each of three soil horizons, and the amounts of these resources taken up by the tree. Soil and plant water potentials, photosynthesis, and leaf respiration are simulated on an hourly timestep; nutrient uptake, allocation and growth are computed on a daily timestep. Through a set of example simulations, we demonstrate how the model can be used to examine the mechanisms by which plants respond to stresses experienced alone and in combination. The model was used to predict the growth decrease and the shifting pattern of carbon allocation expected for an isolated tree exposed

  1. Balancing the Vocational and Academic Dimensions of Accounting Education: The Case for a Core Curriculum

    ERIC Educational Resources Information Center

    Paisey, Catriona; Paisey, Nicholas J.

    2007-01-01

    Knowledge is a defining characteristic of professions but, given the ever-increasing knowledge base, curricula in professional disciplines are becoming overcrowded. This paper discusses propositional/declarative knowledge in relation to the accounting knowledge base. Historically, professional areas such as medicine, law and accountancy have…

  2. Working toward More Engaged and Successful Accounting Students: A Balanced Scorecard Approach

    ERIC Educational Resources Information Center

    Fredin, Amy; Fuchsteiner, Peter; Portz, Kris

    2015-01-01

    Prior research indicates that student engagement is the key to student success, as measured by college grades, degree completion, and graduate school enrollment. We propose a set of goals and objectives for accounting students, in particular, to help them become engaged not only in the educational process, but also in the accounting profession.…

  3. Energy balance of a plasma with a wave, taking the wave nonpotentiality into account

    NASA Astrophysics Data System (ADS)

    Gelberg, M. G.; Volosevich, A. V.

    It is shown that the potential electric field of low-frequency plasma waves in the ionosphere is phase-shifted by approximately -pi/2 with respect to current fluctuations, while the vortex field is nearly cophase with the current. Thus, the work of energy transfer between the plasma and the wave occurs primarily with the participation of the vortex field. The wave nonpotentiality is shown to have a substantial effect on the energy balance of the wave-plasma system.

  4. Balancing

    NASA Astrophysics Data System (ADS)

    Harteveld, Casper

    At many occasions we are asked to achieve a “balance” in our lives: when it comes, for example, to work and food. Balancing is crucial in game design as well as many have pointed out. In games with a meaningful purpose, however, balancing is remarkably different. It involves the balancing of three different worlds, the worlds of Reality, Meaning, and Play. From the experience of designing Levee Patroller, I observed that different types of tensions can come into existence that require balancing. It is possible to conceive of within-worlds dilemmas, between-worlds dilemmas, and trilemmas. The first, the within-world dilemmas, only take place within one of the worlds. We can think, for example, of a user interface problem which just relates to the world of Play. The second, the between-worlds dilemmas, have to do with a tension in which two worlds are predominantly involved. Choosing between a cartoon or a realistic style concerns, for instance, a tension between Reality and Play. Finally, the trilemmas are those in which all three worlds play an important role. For each of the types of tensions, I will give in this level a concrete example from the development of Levee Patroller. Although these examples come from just one game, I think the examples can be exemplary for other game development projects as they may represent stereotypical tensions. Therefore, to achieve harmony in any of these forthcoming games, it is worthwhile to study the struggles we had to deal with.

  5. On the treatment of evapotranspiration, soil moisture accounting, and aquifer recharge in monthly water balance models.

    USGS Publications Warehouse

    Alley, W.M.

    1984-01-01

    Several two- to six-parameter regional water balance models are examined by using 50-year records of monthly streamflow at 10 sites in New Jersey. These models include variants of the Thornthwaite-Mather model, the Palmer model, and the more recent Thomas abcd model. Prediction errors are relatively similar among the models. However, simulated values of state variables such as soil moisture storage differ substantially among the models, and fitted parameter values for different models sometimes indicated an entirely different type of basin response to precipitation.-from Author

  6. Balancing the Yin and Yang: The Role of Universities in Developing Softer Skills in Accountancy

    ERIC Educational Resources Information Center

    Evans, Carl; Gbadamosi, Gbolahan; Wells, Jamie; Scott, Ian

    2012-01-01

    This paper presents an examination of the importance of softer skills in the accountancy profession and a discussion of the contribution that universities can make in supporting the development of these skills. With employers increasingly demanding a greater range of softer skills such as effective communication, the paper is intended to challenge…

  7. A Computational Account of Children's Analogical Reasoning: Balancing Inhibitory Control in Working Memory and Relational Representation

    ERIC Educational Resources Information Center

    Morrison, Robert G.; Doumas, Leonidas A. A.; Richland, Lindsey E.

    2011-01-01

    Theories accounting for the development of analogical reasoning tend to emphasize either the centrality of relational knowledge accretion or changes in information processing capability. Simulations in LISA (Hummel & Holyoak, 1997, 2003), a neurally inspired computer model of analogical reasoning, allow us to explore how these factors may…

  8. Balancing Accountability and Ethics: A Case Study of an Elementary School Principal

    ERIC Educational Resources Information Center

    Hall, Dorothy Ledbetter

    2009-01-01

    In recent years, the federal No Child Left Behind (NCLB) Act has increasingly had a major impact on daily decisions in schools, especially for principals' performance. Depending on the accountability rating, schools are in jeopardy of closing, and principals and teachers are at risk of being fired (McGhee & Nelson, 2005). As a result, it is…

  9. Testing for Accountability: A Balancing Act That Challenges Current Testing Practices and Theories

    ERIC Educational Resources Information Center

    Brennan, Robert L.

    2015-01-01

    Koretz, in his article published in this issue, provides compelling arguments that the high stakes currently associated with accountability testing lead to behavioral changes in students, teachers, and other stakeholders that often have negative consequences, such as inflated scores. Koretz goes on to argue that these negative consequences require…

  10. Re-Balancing Assessment: Placing Formative and Performance Assessment at the Heart of Learning and Accountability

    ERIC Educational Resources Information Center

    Hofman, Peter; Goodwin, Bryan; Kahl, Stuart

    2015-01-01

    These days, a growing chorus of parents, educators, and policymakers is voicing frustration and anger with top-down accountability and high-stakes testing. As members of two not-for-profit education organizations--one focused on assessment and the other on research and instructional practices--the authors find nothing wrong with testing itself;…

  11. Un-"Chartered" Waters: Balancing Montessori Curriculum and Accountability Measures in a Charter School

    ERIC Educational Resources Information Center

    Scott, Catherine M.

    2017-01-01

    More than 6,000 charter schools exist in the United States, and of these 120 are Montessori charter schools. When studying charter school practices, researchers often examine issues such as performance accountability measures and effectiveness of charter school curricula. In doing so, the outcomes often overlook the challenges for teachers as they…

  12. Balanced allocation of organic acids and biomass for phosphorus and nitrogen demand in the fynbos legume Podalyria calyptrata.

    PubMed

    Maistry, Pravin M; Muasya, A Muthama; Valentine, Alex J; Chimphango, Samson B M

    2015-02-01

    Podalyria calyptrata is from fynbos soils with low availability of phosphorus (P) and nitrogen (N). We investigated the physiological basis for tolerance of low P supply in nodulated P. calyptrata and examined responses to increased supply of combined-N as Ca(NO3)2 and P. It was hypothesized that increasing supply of combined-N would stimulate P-acquisition mechanisms and enhance plant growth with high P supply. Biomass, leaf [N] and [P], organic acid and phosphatase root exudates, and phosphoenolpyruvate carboxylase (PEPC) and malate dehydrogenase (MDH) activity in nodules and roots were examined in two N×P experiments. Low P supply decreased leaf [P] and limited growth, decreasing the nodule:root ratio but increasing nodular PEPC and MDH activity for enhanced P-acquisition or P-utilization. At low P supply, a N-induced demand for P increased root exudation of citrate and PEPC and MDH activity in roots. Greater combined-N supply inhibited nodulation more at low P supply than at high P supply. With a P-induced demand for N the plants nodulated prolifically and increased combined-N supply did not enhance plant growth. The physiological basis for N2-fixing P. calyptrata tolerating growth at low P supply and responding to greater P supply is through balanced acquisition of P and N for plant demand.

  13. Balancing Fairness and Efficiency: The Impact of Identity-Blind and Identity-Conscious Accountability on Applicant Screening

    PubMed Central

    Self, William T.; Mitchell, Gregory; Mellers, Barbara A.; Tetlock, Philip E.; Hildreth, J. Angus D.

    2015-01-01

    This study compared two forms of accountability that can be used to promote diversity and fairness in personnel selections: identity-conscious accountability (holding decision makers accountable for which groups are selected) versus identity-blind accountability (holding decision makers accountable for making fair selections). In a simulated application screening process, undergraduate participants (majority female) sorted applicants under conditions of identity-conscious accountability, identity-blind accountability, or no accountability for an applicant pool in which white males either did or did not have a human capital advantage. Under identity-conscious accountability, participants exhibited pro-female and pro-minority bias, particularly in the white-male-advantage applicant pool. Under identity-blind accountability, participants exhibited no biases and candidate qualifications dominated interview recommendations. Participants exhibited greater resentment toward management under identity-conscious accountability. PMID:26660723

  14. Task allocation in a distributed computing system

    NASA Technical Reports Server (NTRS)

    Seward, Walter D.

    1987-01-01

    A conceptual framework is examined for task allocation in distributed systems. Application and computing system parameters critical to task allocation decision processes are discussed. Task allocation techniques are addressed which focus on achieving a balance in the load distribution among the system's processors. Equalization of computing load among the processing elements is the goal. Examples of system performance are presented for specific applications. Both static and dynamic allocation of tasks are considered and system performance is evaluated using different task allocation methodologies.

  15. Impacts of afforestation and silviculture on the soil C balance of tropical tree plantations: belowground C allocation, soil CO2 efflux and C accretion (Invited)

    NASA Astrophysics Data System (ADS)

    Epron, D.; Koutika, L.; Mareschal, L.; Nouvellon, Y.

    2013-12-01

    Tropical forest plantations will provide a large part of the global wood supply which is anticipated to increase sharply in the next decades, becoming a valuable source of income in many countries, where they also contribute to land use changes that impact the global carbon (C) cycle. Tropical forest plantations established on previous grasslands are potential C sinks offsetting anthropogenic CO2 emissions. When they are managed on short rotations, the aboveground biomass is frequently removed and transformed into wood products with short lifetimes. The soil is thus the only compartment for durable C sequestration. The soil C budget results from the inputs of C from litterfall, root turnover and residues left at logging stage, balanced by C losses through heterotrophic respiration and leaching of organic C with water flow. Intensive researches have been conducted these last ten years in eucalypt plantations in the Congo on the effects of management options on soil fertility improvement and C sequestration. Our aim is to review important results regarding belowground C allocation, soil CO2 efflux and C accretion in relation to management options. We will specifically address (i) the soil C dynamics after afforestation of a tropical savannah, (ii) the impact of post-harvest residue management, and (iii) the beneficial effect of introducing nitrogen fixing species for C sequestration. Our results on afforestation of previous savannah showed that mechanical soil disturbance for site preparation had no effect on soil CO2 efflux and soil C balance. Soil C increased after afforestation despite a rapid disappearance of the labile savannah-derived C because a large fraction of savannah-derived C is stable and the aboveground litter layer is as the major source of CO2 contributing to soil CO2 efflux. We further demonstrated that the C stock in and on the soil slightly increased after each rotation when large amounts of residues are left at logging stage and that most of

  16. Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?

    ERIC Educational Resources Information Center

    Wynder, Monte; Wellner, Kai-Uwe; Reinhard, Karin

    2013-01-01

    We are nearing the end of the United Nations' Decade of Education for Sustainable Development (2005-2014). There has been substantial rhetoric in education and business forums, and many universities have integrated sustainability into their accounting curricula, but what effect is accounting education having? This study considers whether the…

  17. 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.

  18. A Joint Design Approach of Partitioning and Allocation in Parallel Data Warehouses

    NASA Astrophysics Data System (ADS)

    Bellatreche, Ladjel; Benkrid, Soumia

    Traditionally, designing a parallel data warehouse consists first in fragmenting its schema and then allocating the generated fragments over the nodes of the parallel machine. The main drawback of this approach is that interdependency between fragmentation and allocation processes is not taken into account during the design phase. This interdependency is characterized by the fact that generated of fragments are one of the inputs of the allocation problem and both processes optimize the same set of queries. In this paper, we present a new approach for designing parallel relational data warehouses on a shared nothing machine, where the fragmentation and the allocation are done simultaneously. To allocate efficiently query workload over nodes, a load balancing method is given. Finally, a validation of our proposals is presented.

  19. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Baccount Current assets Cash and equivalents 1120 1120 Receivables 1170 1170 Allowance for doubtful accounts 1171 1171 Supplies: Material and supplies 1220 1220 Prepayments 1280 1280 Other current assets...-fixed assets to be maintained. 32.103 Section 32.103 Telecommunication FEDERAL COMMUNICATIONS...

  20. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Baccount Current assets Cash and equivalents 1120 1120 Receivables 1170 1170 Allowance for doubtful accounts 1171 1171 Supplies: Material and supplies 1220 1220 Prepayments 1280 1280 Other current assets...-fixed assets to be maintained. 32.103 Section 32.103 Telecommunication FEDERAL COMMUNICATIONS...

  1. [Management and accounting solution required in clinical laboratory department in the hospital and the balanced scorecard (BSC)].

    PubMed

    Takahashi, Toshiro

    2006-11-01

    This is to describe required accounting knowledge and the techniques for the clinical laboratory department management level people to operate their division from the viewpoint of management. Especially, the necessity and the efficacy of the BSC implementation in the clinical laboratory department are being explained.

  2. Human Rights Education in Japan: An Historical Account, Characteristics and Suggestions for a Better-Balanced Approach

    ERIC Educational Resources Information Center

    Takeda, Sachiko

    2012-01-01

    Although human rights are often expressed as universal tenets, the concept was conceived in a particular socio-political and historical context. Conceptualisations and practice of human rights vary across societies, and face numerous challenges. After providing an historical account of the conceptualisation of human rights in Japanese society,…

  3. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. Cenosphere formation from heavy fuel oil: a numerical analysis accounting for the balance between porous shells and internal pressure

    NASA Astrophysics Data System (ADS)

    Reddy, Vanteru M.; Rahman, Mustafa M.; Gandi, Appala N.; Elbaz, Ayman M.; Schrecengost, Robert A.; Roberts, William L.

    2016-01-01

    Heavy fuel oil (HFO) as a fuel in industrial and power generation plants ensures the availability of energy at economy. Coke and cenosphere emissions from HFO combustion need to be controlled by particulate control equipment such as electrostatic precipitators, and collection effectiveness is impacted by the properties of these particulates. The cenosphere formation is a function of HFO composition, which varies depending on the source of the HFO. Numerical modelling of the cenosphere formation mechanism presented in this paper is an economical method of characterising cenosphere formation potential for HFO in comparison to experimental analysis of individual HFO samples, leading to better control and collection. In the present work, a novel numerical model is developed for understanding the global cenosphere formation mechanism. The critical diameter of the cenosphere is modelled based on the balance between two pressures developed in an HFO droplet. First is the pressure (Prpf) developed at the interface of the liquid surface and the inner surface of the accumulated coke due to the flow restriction of volatile components from the interior of the droplet. Second is the pressure due to the outer shell strength (PrC) gained from van der Walls energy of the coke layers and surface energy. In this present study it is considered that when PrC ≥ Prpf the outer shell starts to harden. The internal motion in the shell layer ceases and the outer diameter (DSOut) of the shell is then fixed. The entire process of cenosphere formation in this study is analysed in three phases: regression, shell formation and hardening, and post shell hardening. Variations in pressures during shell formation are analysed. Shell (cenosphere) dimensions are evaluated at the completion of droplet evaporation. The rate of fuel evaporation, rate of coke formation and coke accumulation are analysed. The model predicts shell outer diameters of 650, 860 and 1040 µm, and inner diameters are 360, 410

  5. Effects of light and nutrient availability on the growth, allocation, carbon/nitrogen balance, phenolic chemistry, and resistance to herbivory of two freshwater macrophytes.

    PubMed

    Cronin, Greg; Lodge, David M

    2003-09-01

    Phenotypic responses of Potamogeton amplifolius and Nuphar advena to different light (7% and 35% of surface irradiance) and nutrient environments were assessed with field manipulation experiments. Higher light and nutrient availability enhanced the growth of P. amplifolius by 154% and 255%, respectively. Additionally, biomass was allocated differently depending on the resource: high light availability resulted in a higher root/shoot ratio, whereas high nutrient availability resulted in a lower root/shoot ratio. Low light availability and high nutrient availability increased the nitrogen content of leaf tissue by 53% and 40% respectively, resulting in a 37% and 31% decrease in the C/N ratio. Root nitrogen content was also increased by low light and high nutrient availability, by 50% (P=0.0807) and 77% respectively, resulting in a 20% and 40% decrease in root C/N ratio. Leaf phenolics were significantly increased 72% by high light and 31% by high nutrient availability, but root phenolic concentrations were not altered significantly. None of these changes in tissue constituents resulted in altered palatability to crayfish. N. advena was killed by the same high nutrient treatment that stimulated growth in P. amplifolius, preventing assessment of phenotypic responses to nutrient availability. However, high light availability increased overall growth by 24%, but this was mainly due to increased growth of the rhizome (increased 100%), resulting in a higher root/shoot ratio. High light tended to increase the production of floating leaves (P=0.09) and significantly decreased the production of submersed leaves. High light availability decreased the nitrogen content by 15% and 25% and increased the phenolic concentration by 88% and 255% in floating and submersed leaves, respectively. These differences in leaf traits did not result in detectable differences in damage by herbivores.

  6. Mental Accounting in Portfolio Choice: Evidence from a Flypaper Effect

    PubMed Central

    Choi, James J.; Laibson, David; Madrian, Brigitte C.

    2009-01-01

    Consistent with mental accounting, we document that investors sometimes choose the asset allocation for one account without considering the asset allocation of their other accounts. The setting is a firm that changed its 401(k) matching rules. Initially, 401(k) enrollees chose the allocation of their own contributions, but the firm chose the match allocation. These enrollees ignored the match allocation when choosing their own-contribution allocation. In the second regime, enrollees simultaneously selected both accounts’ allocations, leading them to mentally integrate the two. Own-contribution allocations before the rule change equal the combined own- and match-contribution allocations afterwards, whereas combined allocations differ sharply across regimes. PMID:20027235

  7. A method for accounting for maintenance costs in flux balance analysis improves the prediction of plant cell metabolic phenotypes under stress conditions.

    PubMed

    Cheung, C Y Maurice; Williams, Thomas C R; Poolman, Mark G; Fell, David A; Ratcliffe, R George; Sweetlove, Lee J

    2013-09-01

    Flux balance models of metabolism generally utilize synthesis of biomass as the main determinant of intracellular fluxes. However, the biomass constraint alone is not sufficient to predict realistic fluxes in central heterotrophic metabolism of plant cells because of the major demand on the energy budget due to transport costs and cell maintenance. This major limitation can be addressed by incorporating transport steps into the metabolic model and by implementing a procedure that uses Pareto optimality analysis to explore the trade-off between ATP and NADPH production for maintenance. This leads to a method for predicting cell maintenance costs on the basis of the measured flux ratio between the oxidative steps of the oxidative pentose phosphate pathway and glycolysis. We show that accounting for transport and maintenance costs substantially improves the accuracy of fluxes predicted from a flux balance model of heterotrophic Arabidopsis cells in culture, irrespective of the objective function used in the analysis. Moreover, when the new method was applied to cells under control, elevated temperature and hyper-osmotic conditions, only elevated temperature led to a substantial increase in cell maintenance costs. It is concluded that the hyper-osmotic conditions tested did not impose a metabolic stress, in as much as the metabolic network is not forced to devote more resources to cell maintenance.

  8. Global trends and challenges in deceased donor kidney allocation.

    PubMed

    Wu, Diana A; Watson, Christopher J; Bradley, J Andrew; Johnson, Rachel J; Forsythe, John L; Oniscu, Gabriel C

    2017-03-17

    Worldwide, the number of patients able to benefit from kidney transplantation is greatly restricted by the severe shortage of deceased donor organs. Allocation of this scarce resource is increasingly challenging and complex. Striking an acceptable balance between efficient use of (utility) and fair access to (equity) the limited supply of donated kidneys raises controversial but important debates at ethical, medical, and social levels. There is no international consensus on the recipient and donor factors that should be considered in the kidney allocation process. There is a general trend toward a reduction in the influence of human leukocyte antigen mismatch and an increase in the importance of other factors shown to affect posttransplant outcomes, such as cold ischemia, duration of dialysis, donor and recipient age, and comorbidity. Increased consideration of equity has led to improved access to transplantation for disadvantaged patient groups. There has been an overall improvement in the transparency and accountability of allocation policies. Novel and contentious approaches in kidney allocation include the use of survival prediction scores as a criterion for accessing the waiting list and at the point of organ offering with matching of predicted graft and recipient survival. This review compares the diverse international approaches to deceased donor kidney allocation and their evolution over the last decade.

  9. Taking the Firn into Account: Elevation Change of the Greenland Ice Sheet due to Surface Mass Balance and Firn Processes, 1960-2014

    NASA Astrophysics Data System (ADS)

    Kuipers Munneke, P.; Ligtenberg, S.; Noel, B.; Howat, I. M.; Box, J. E.; Mosley-Thompson, E.; McConnell, J. R.; Steffen, K.; Harper, J. T.; Das, S. B.; van den Broeke, M.

    2015-12-01

    Observed changes in the surface elevation of the Greenland ice sheet are caused by ice dynamics, basal elevation change, surface mass balance (SMB) variability, and by compaction of the overlying firn. The latter two contributions are quantified here using a firn model that includes compaction, meltwater percolation, and refreezing. The model is forced with surface mass fluxes and temperature from a regional climate model for the period 1960-2014. The model results agree with observations of surface density, density profiles from 62 firn cores, and altimetric observations from regions where ice-dynamical surface height changes are likely small. We find that the firn layer in the high interior is generally thickening slowly (1-5 cm y-1). In the percolation and ablation areas, firn and SMB processes account for a surface elevation lowering of up to 20-50 cm y-1. Most of this firn-induced marginal thinning is caused by an increase in melt since the mid-1990s, and partly compensated by an increase in the accumulation of fresh snow around most of the ice sheet. The total firn and ice volume change between 1980 and 2013 is estimated at -3900 ± 1030 km3 due to firn and SMB, corresponding to an ice-sheet average thinning of 2.32 ± 0.61 m. Most of this volume decrease occurred after 1995. The computed changes in surface elevation can be used to partition altimetrically observed volume change into surface mass balance and ice-dynamically related mass changes.

  10. Cost Accounting for Decision Makers.

    ERIC Educational Resources Information Center

    Kaneklides, Ann L.

    1985-01-01

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

  11. Modelling C allocation in response to nutrient availability

    NASA Astrophysics Data System (ADS)

    Stocker, Benjamin; Prentice, Colin

    2015-04-01

    Carbon (C) allocation in ecosystems is a key variable of the global terrestrial C cycle. While photosynthesis governs the amount of C that enters ecosystems, its subsequent allocation to compartments with different life times determines its over-all residence time and variations in allocation patterns drive changes in ecosystem C balance and its response to environmental change. A better understanding of the controls on allocation is thus key to improving global vegetation models that commonly rely on using fixed partitioning factors. Observational data suggests variations of ecosystem structure and functioning along large-scale gradients of resource availability. Below-ground C allocation, inferred as gross primary production minus above-ground biomass production increases along gradients of decreasing nutrient availability. This is not only due to more root growth, but also due to enhanced production of exudates and stimulation of root symbionts and has been interpreted to reflect optimal plant allocation decisions under a varying soil fertility status. Here, we propose a model that accounts for trade-offs between (i) growth in above-ground and (ii) below-ground plant compartments, (iii) exudation to the rhizosphere and root symbionts and (iv) temporary storage in non-structural pools. By postulating the maximization of long-term growth under a given (seasonal regime) of soil nitrogen (N) availability, we attempt to reproduce observed large-scale gradients. The model is formulated based on a C cost for different N uptake decisions, where the cost is a function of N availability, root mass, and soil temperature (for biological N fixation). On a daily time scale, ecosystem N uptake may be realized by C exudation to the rhizosphere and/or symbiotic fixation of atmospheric N2. On an annual time scale, allocation to roots versus leaves is adjusted to soil inorganic N availability and modeled to yield maximum total growth. Exudation versus temporary storage of C is

  12. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... a TIP main account balance or SDI account balance is payable on demand without prior notice. The TSC... TIP main account balance and the SDI account balance bear interest at the TT&L rate of interest. Such... balance limit. (3) SDIs. SDIs are credited to the SDI account balance and are not considered in...

  13. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... a TIP main account balance or SDI account balance is payable on demand without prior notice. The TSC... TIP main account balance and the SDI account balance bear interest at the TT&L rate of interest. Such... balance limit. (3) SDIs. SDIs are credited to the SDI account balance and are not considered in...

  14. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... a TIP main account balance or SDI account balance is payable on demand without prior notice. The TSC... TIP main account balance and the SDI account balance bear interest at the TT&L rate of interest. Such... balance limit. (3) SDIs. SDIs are credited to the SDI account balance and are not considered in...

  15. Dynamic Channel Allocation

    DTIC Science & Technology

    2003-09-01

    7 1 . Fixed Channel Allocation (FCA) ........................................................7 2. Dynamic Channel ...19 7. CSMA/CD-Based Multiple Network Lines .....................................20 8. Hybrid Channel Allocation in Wireless Networks...28 1 . Channel Allocation

  16. Multi-Robot Dynamic Task Allocation Using Modified Ant Colony System

    NASA Astrophysics Data System (ADS)

    Xu, Zhenzhen; Xia, Feng; Zhang, Xianchao

    This paper presents a dynamic task allocation algorithm for multiple robots to visit multiple targets. This algorithm is specifically designed for the environment where robots have dissimilar starting and ending locations. And the constraint of balancing the number of targets visited by each robot is considered. More importantly, this paper takes into account the dynamicity of multi-robot system and the obstacles in the environment. This problem is modeled as a constrained MTSP which can not be transformed to TSP and can not be solved by classical Ant Colony System (ACS). The Modified Ant Colony System (MACS) is presented to solve this problem and the unvisited targets are allocated to appropriate robots dynamically. The simulation results show that the output of the proposed algorithm can satisfy the constraints and dynamicity for the problem of multi-robot task allocation.

  17. A Method for Source-load Allocation of Nutrients in Agricultural Watersheds

    NASA Astrophysics Data System (ADS)

    Burkart, M. R.; James, D. E.

    2001-12-01

    Identification of pollutant sources is critical to solving water resource contamination problems. Non-point sources of agricultural pollution provide substantial challenges to quantifying and allocating the sources of contaminants to streams. A method is presented for identifying the spatial variability of nitrogen and phosphorus sources and allocating proportional responsibility for source-reduction. The method is applied to data at scales ranging from hydrologic regions (2-digit hydrologic accounting units) of the Mississippi drainage basin to the public land survey grid in two small (14-digit) watersheds. A mass balance of nutrient sources and losses is estimated using georeferenced data derived from national to local digital data bases. Nitrogen excess is estimated by balancing sources associated with inorganic fertilizer, manure, crop fixation, mineralization of organic matter, and atmospheric redeposition of ammonia with losses from crop harvest, plant senescence, denitrification, and volatilization of manure and inorganic fertilizer. Phosphorus sources from inorganic fertilizer and manure are balanced with losses due to crop harvest. Allocation in regional units allows targeting of major pollutant source areas while smaller aggregation areas define greater ranges of source-loads useful for specific allocation. Manure sources control the distribution of excess nutrients at many scales, particularly in watersheds with uniform cropping systems. Absolute values of excess N sources provide substantially different allocation patterns than proportional values of total source-loads. Selection of aggregation scale is critical to source-load allocation needed to define TMDLs, monitor loads, and establish water-quality remediation strategies. >http://www.nstl.gov/pubs/burkart/trends/index.html

  18. Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance?: A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

    ERIC Educational Resources Information Center

    Schaltegger, Stefan

    2013-01-01

    Accounting has been accused of being a cause of unsustainable management, but is also seen as being a means to support corporate sustainability and improvement. In both views the introduction of environmental and sustainability topics in accounting education is widely supported. The main finding from the study by Wynder, Wellner, and Reinhard…

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

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

  20. A Method of Accounting for Enzyme Costs in Flux Balance Analysis Reveals Alternative Pathways and Metabolite Stores in an Illuminated Arabidopsis Leaf.

    PubMed

    Cheung, C Y Maurice; Ratcliffe, R George; Sweetlove, Lee J

    2015-11-01

    Flux balance analysis of plant metabolism is an established method for predicting metabolic flux phenotypes and for exploring the way in which the plant metabolic network delivers specific outcomes in different cell types, tissues, and temporal phases. A recurring theme is the need to explore the flexibility of the network in meeting its objectives and, in particular, to establish the extent to which alternative pathways can contribute to achieving specific outcomes. Unfortunately, predictions from conventional flux balance analysis minimize the simultaneous operation of alternative pathways, but by introducing flux-weighting factors to allow for the variable intrinsic cost of supporting each flux, it is possible to activate different pathways in individual simulations and, thus, to explore alternative pathways by averaging thousands of simulations. This new method has been applied to a diel genome-scale model of Arabidopsis (Arabidopsis thaliana) leaf metabolism to explore the flexibility of the network in meeting the metabolic requirements of the leaf in the light. This identified alternative flux modes in the Calvin-Benson cycle revealed the potential for alternative transitory carbon stores in leaves and led to predictions about the light-dependent contribution of alternative electron flow pathways and futile cycles in energy rebalancing. Notable features of the analysis include the light-dependent tradeoff between the use of carbohydrates and four-carbon organic acids as transitory storage forms and the way in which multiple pathways for the consumption of ATP and NADPH can contribute to the balancing of the requirements of photosynthetic metabolism with the energy available from photon capture.

  1. A Method of Accounting for Enzyme Costs in Flux Balance Analysis Reveals Alternative Pathways and Metabolite Stores in an Illuminated Arabidopsis Leaf1[OPEN

    PubMed Central

    Cheung, C.Y. Maurice; Ratcliffe, R. George; Sweetlove, Lee J.

    2015-01-01

    Flux balance analysis of plant metabolism is an established method for predicting metabolic flux phenotypes and for exploring the way in which the plant metabolic network delivers specific outcomes in different cell types, tissues, and temporal phases. A recurring theme is the need to explore the flexibility of the network in meeting its objectives and, in particular, to establish the extent to which alternative pathways can contribute to achieving specific outcomes. Unfortunately, predictions from conventional flux balance analysis minimize the simultaneous operation of alternative pathways, but by introducing flux-weighting factors to allow for the variable intrinsic cost of supporting each flux, it is possible to activate different pathways in individual simulations and, thus, to explore alternative pathways by averaging thousands of simulations. This new method has been applied to a diel genome-scale model of Arabidopsis (Arabidopsis thaliana) leaf metabolism to explore the flexibility of the network in meeting the metabolic requirements of the leaf in the light. This identified alternative flux modes in the Calvin-Benson cycle revealed the potential for alternative transitory carbon stores in leaves and led to predictions about the light-dependent contribution of alternative electron flow pathways and futile cycles in energy rebalancing. Notable features of the analysis include the light-dependent tradeoff between the use of carbohydrates and four-carbon organic acids as transitory storage forms and the way in which multiple pathways for the consumption of ATP and NADPH can contribute to the balancing of the requirements of photosynthetic metabolism with the energy available from photon capture. PMID:26265776

  2. Mutation-selection balance accounting for genetic variation for viability in Drosophila melanogaster as deduced from an inbreeding and artificial selection experiment.

    PubMed

    Rodríguez-Ramilo, S T; Pérez-Figueroa, A; Fernández, B; Fernández, J; Caballero, A

    2004-05-01

    We carried out an experiment of inbreeding and upward artificial selection for egg-to-adult viability in a recently captured population of Drosophila melanogaster, as well as computer simulations of the experimental design, in order to obtain information on the nature of genetic variation for this important fitness component. The inbreeding depression was linear with a rate of 0.70 +/- 0.11% of the initial mean per 1% increase in inbreeding coefficient, and the realized heritability was 0.06 +/- 0.07. We compared the empirical observations of inbreeding depression and selection response with computer simulations assuming a balance between the occurrence of partially recessive deleterious mutations and their elimination by selection. Our results suggest that a model assuming mutation-selection balance with realistic mutational parameters can explain the genetic variation for viability in the natural population studied. Several mutational models are incompatible with some observations and can be discarded. Mutational models assuming a low rate of mutations of large average effect and highly recessive gene action, and others assuming a high rate of mutations of small average effect and close to additive gene action, are compatible with all the observations.

  3. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. Cost Allocation and Overpricing of Spare Parts.

    DTIC Science & Technology

    1986-09-01

    5 defense contractors are presently treating spare parts as cost objectives and using a type of spare parts accounting system as described in the...survey instrument. The other 7 contractor respondents who do not treat spare parts as cost objectives were not favor- able to this accounting treatment...company accounting systems or lised to resolve specific contract or formula pricing cost allocation issues, contribute signi- ficantly to overpricing

  5. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ... accounting practices used by Government contractors in the measurement, assignment and allocation of costs to... acknowledged that, in absence of the applicability of CAS, the cost measurement and allocation rules under FAR... CAS, FAR Part 31, including its cost measurement, assignment, and allocation rules, would still...

  6. Advances in liver transplantation allocation systems.

    PubMed

    Schilsky, Michael L; Moini, Maryam

    2016-03-14

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

  7. Advances in liver transplantation allocation systems

    PubMed Central

    Schilsky, Michael L; Moini, Maryam

    2016-01-01

    With the growing number of patients in need of liver transplantation, there is a need for adopting new and modifying existing allocation policies that prioritize patients for liver transplantation. Policy should ensure fair allocation that is reproducible and strongly predictive of best pre and post transplant outcomes while taking into account the natural history of the potential recipients liver disease and its complications. There is wide acceptance for allocation policies based on urgency in which the sickest patients on the waiting list with the highest risk of mortality receive priority. Model for end-stage liver disease and Child-Turcotte-Pugh scoring system, the two most universally applicable systems are used in urgency-based prioritization. However, other factors must be considered to achieve optimal allocation. Factors affecting pre-transplant patient survival and the quality of the donor organ also affect outcome. The optimal system should have allocation prioritization that accounts for both urgency and transplant outcome. We reviewed past and current liver allocation systems with the aim of generating further discussion about improvement of current policies. PMID:26973389

  8. Balance Problems

    MedlinePlus

    ... version of this page please turn Javascript on. Balance Problems About Balance Problems Have you ever felt dizzy, lightheaded, or ... dizziness problem during the past year. Why Good Balance is Important Having good balance means being able ...

  9. Channel Allocation Options.

    ERIC Educational Resources Information Center

    Powers, Robert S.

    The Frequency Allocation Subcommittee of the Coordinating Committee for Cable Communication Systems, Institute of Electrical and Electronic Engineers, was formed to produce a background report on the general problems of frequency allocation and assignments in cable television. The present paper, based on the subcommittee's interim report,…

  10. 29 CFR 4207.7 - Liability for subsequent complete withdrawals and related adjustments for allocating unfunded...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) The outstanding balance, as of the date of reentry, of the unfunded vested benefits allocated to the... after reentry. (i) The outstanding balance of the unfunded vested benefits allocated to an employer for... manner consistent with the treatment under the paragraph(s) of this section applicable to plans using...

  11. Accounting for minor storage terms in an attempt to close the measured surface energy balance over a winter wheat field in Southwest Germany

    NASA Astrophysics Data System (ADS)

    Eshonkulov, Ravshan; Poyda, Arne; Ingwersen, Joachim; Streck, Thilo

    2016-04-01

    Studies of energy and water exchange between the land surface and the atmospheric boundary layer are important to understand weather dynamics and climate change. Energy and water fluxes were measured on a winter wheat field in Kraichgau, Southern Germany, using the eddy covariance (EC) method. It is well known that EC measurements suffer from incomplete closure of the energy budget. In addition to the common ground heat flux measurements we measured heat storage in soil and the wheat canopy using high-precision temperature loggers within the EC footprint. Ground heat flux was re-calculated by calorimetric and harmonic analysis. First results obtained by the two methods will be compared. Based on measured data we calculated the contribution of photosynthesis, the air heat storage inside the canopy as well as the atmospheric moisture change to the energy budget. Our results show that accounting for minor storage terms improves the closure of the energy budget, but only to a limited extent. Further investigations will be necessary to identify additional sources of the energy gap typical for EC measurements.

  12. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  13. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  14. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  15. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  16. 24 CFR 3500.17 - Escrow accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.17 Escrow accounts. (a) General. This section sets... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  17. 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…

  18. Cage allocation designs for rodent carcinogenicity experiments

    PubMed Central

    Herzberg, Agnes M.; Lagakos, Stephen W.

    1991-01-01

    Cage allocation designs for rodent carcinogenicity experiments are discussed and presented with the goal of avoiding dosage group biases related to cage location. Considerations in selecting a cage design are first discussed in general terms. Specific designs are presented for use in experiments involving three, four, and five dose groups and with one, four, and five rodents per cage. Priorities for balancing treatment groups include horizontal position on shelf and shelf of rack, nearest neighbor balance, and male–female balance. It is proposed that these balance criteria be considered together with practical issues, such as the ability to accurately conform to a design and to determine a sensible and efficient design for each experiment. PMID:17539183

  19. Cage allocation designs for rodent carcinogenicity experiments.

    PubMed Central

    Herzberg, A M; Lagakos, S W

    1992-01-01

    Cage allocation designs for rodent carcinogenicity experiments are discussed and presented with the goal of avoiding dosage group biases related to cage location. Considerations in selecting a cage design are first discussed in general terms. Specific designs are presented for use in experiments involving three, four, and five dose groups and with one, four, and five rodents per cage. Priorities for balancing treatment groups include horizontal position on shelf and shelf of rack, nearest neighbor balance, and male-female balance. It is proposed that these balance criteria be considered together with practical issues, such as the ability to accurately conform to a design and to determine a sensible and efficient design for each experiment. PMID:1295494

  20. 12 CFR 1026.53 - Allocation of payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 9 2014-01-01 2014-01-01 false Allocation of payments. 1026.53 Section 1026.53 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION TRUTH IN LENDING (REGULATION Z) Special Rules Applicable to Credit Card Accounts and Open-End Credit Offered to College Students § 1026.53 Allocation...

  1. Optimal Plant Carbon Allocation Implies a Biological Control on Nitrogen Availability

    NASA Astrophysics Data System (ADS)

    Prentice, I. C.; Stocker, B. D.

    2015-12-01

    The degree to which nitrogen availability limits the terrestrial C sink under rising CO2 is a key uncertainty in carbon cycle and climate change projections. Results from ecosystem manipulation studies and meta-analyses suggest that plant C allocation to roots adjusts dynamically under varying degrees of nitrogen availability and other soil fertility parameters. In addition, the ratio of biomass production to GPP appears to decline under nutrient scarcity. This reflects increasing plant C exudation into the soil (Cex) with decreasing nutrient availability. Cex is consumed by an array of soil organisms and may imply an improvement of nutrient availability to the plant. Thus, N availability is under biological control, but incurs a C cost. In spite of clear observational support, this concept is left unaccounted for in Earth system models. We develop a model for the coupled cycles of C and N in terrestrial ecosystems to explore optimal plant C allocation under rising CO2 and its implications for the ecosystem C balance. The model follows a balanced growth approach, accounting for the trade-offs between leaf versus root growth and Cex in balancing C fixation and N uptake. We assume that Cex is proportional to root mass, and that the ratio of N uptake (Nup) to Cex is proportional to inorganic N concentration in the soil solution. We further assume that Cex is consumed by N2-fixing processes if the ratio of Nup:Cex falls below the inverse of the C cost of N2-fixation. Our analysis thereby accounts for the feedbacks between ecosystem C and N cycling and stoichiometry. We address the question of how the plant C economy will adjust under rising atmospheric CO2 and what this implies for the ecosystem C balance and the degree of N limitation.

  2. Balance Problems

    MedlinePlus

    ... often, it could be a sign of a balance problem. Balance problems can make you feel unsteady or as ... fall-related injuries, such as hip fracture. Some balance problems are due to problems in the inner ...

  3. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  4. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  5. Evaluating Principals: Balancing Accountability with Professional Growth

    ERIC Educational Resources Information Center

    New Leaders for New Schools (NJ1), 2010

    2010-01-01

    Effective principals are those who boost academic achievement for all students, increase the effectiveness of their teaching staffs, and consistently take leadership actions shown to improve outcomes for students. Therefore principal evaluation systems should place 70% of their weight on the ability of principals to increase student achievement…

  6. Data Partitioning and Load Balancing in Parallel Disk Systems

    NASA Technical Reports Server (NTRS)

    Scheuermann, Peter; Weikum, Gerhard; Zabback, Peter

    1997-01-01

    Parallel disk systems provide opportunities for exploiting I/O parallelism in two possible waves, namely via inter-request and intra-request parallelism. In this paper we discuss the main issues in performance tuning of such systems, namely striping and load balancing, and show their relationship to response time and throughput. We outline the main components of an intelligent, self-reliant file system that aims to optimize striping by taking into account the requirements of the applications and performs load balancing by judicious file allocation and dynamic redistributions of the data when access patterns change. Our system uses simple but effective heuristics that incur only little overhead. We present performance experiments based on synthetic workloads and real-life traces.

  7. Optimal resource allocation in random networks with transportation bandwidths

    NASA Astrophysics Data System (ADS)

    Yeung, C. H.; Wong, K. Y. Michael

    2009-03-01

    We apply statistical physics to study the task of resource allocation in random sparse networks with limited bandwidths for the transportation of resources along the links. Recursive relations from the Bethe approximation are converted into useful algorithms. Bottlenecks emerge when the bandwidths are small, causing an increase in the fraction of idle links. For a given total bandwidth per node, the efficiency of allocation increases with the network connectivity. In the high connectivity limit, we find a phase transition at a critical bandwidth, above which clusters of balanced nodes appear, characterized by a profile of homogenized resource allocation similar to the Maxwell construction.

  8. Biomass Resource Allocation among Competing End Uses

    SciTech Connect

    Newes, E.; Bush, B.; Inman, D.; Lin, Y.; Mai, T.; Martinez, A.; Mulcahy, D.; Short, W.; Simpkins, T.; Uriarte, C.; Peck, C.

    2012-05-01

    The Biomass Scenario Model (BSM) is a system dynamics model developed by the U.S. Department of Energy as a tool to better understand the interaction of complex policies and their potential effects on the biofuels industry in the United States. However, it does not currently have the capability to account for allocation of biomass resources among the various end uses, which limits its utilization in analysis of policies that target biomass uses outside the biofuels industry. This report provides a more holistic understanding of the dynamics surrounding the allocation of biomass among uses that include traditional use, wood pellet exports, bio-based products and bioproducts, biopower, and biofuels by (1) highlighting the methods used in existing models' treatments of competition for biomass resources; (2) identifying coverage and gaps in industry data regarding the competing end uses; and (3) exploring options for developing models of biomass allocation that could be integrated with the BSM to actively exchange and incorporate relevant information.

  9. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143, Other... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  10. 27 CFR 19.516 - Bond account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... maximum penal sum, he shall maintain an account of his bond and he shall charge the bond with the amount... return. Where a bond in less than the maximum penal sum has been allocated among two or more plants, as... the penal sum allocated to that plant. (Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26...

  11. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... means an amount by which a current escrow account balance falls short of the target balance at the time... and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION REAL ESTATE SETTLEMENT PROCEDURES ACT (REGULATION... of a trial running balance for an escrow account to: (1) Determine the appropriate target...

  12. 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…

  13. Statistical Power and Optimum Sample Allocation Ratio for Treatment and Control Having Unequal Costs Per Unit of Randomization

    ERIC Educational Resources Information Center

    Liu, Xiaofeng

    2003-01-01

    This article considers optimal sample allocation between the treatment and control condition in multilevel designs when the costs per sampling unit vary due to treatment assignment. Optimal unequal allocation may reduce the cost from that of a balanced design without sacrificing any power. The optimum sample allocation ratio depends only on the…

  14. Approaches to Resource Allocation

    ERIC Educational Resources Information Center

    Dressel, Paul; Simon, Lou Anna Kimsey

    1976-01-01

    Various budgeting patterns and strategies are currently in use, each with its own particular strengths and weaknesses. Neither cost-benefit analysis nor cost-effectiveness analysis offers any better solution to the allocation problem than do the unsupported contentions of departments or the historical unit costs. An operable model that performs…

  15. Constrained control allocation

    NASA Technical Reports Server (NTRS)

    Durham, Wayne C.

    1992-01-01

    This paper addresses the problem of the allocation of several flight controls to the generation of specified body-axis moments. The number of controls is greater than the number of moments being controlled, and the ranges of the controls are constrained to certain limits. The controls are assumed to be individually linear in their effect throughout their ranges of motion, and independent of one another in their effects. The geometries of the subset of the constrained controls and of its image in moment space are examined. A direct method of allocating these several controls is presented, that guarantees the maximum possible moment is generated within the constraints of the controls. The results are illustrated by an example problem involving three controls and two moments.

  16. 14 CFR 2-2 - Basis of allocation between entities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... 2-2 Section Sec. 2-2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 2-2 Basis of allocation between entities. (a) The... prescribed by this system of accounts and reports, and (2) with respect to separate ventures, in...

  17. Myrmics Memory Allocator

    SciTech Connect

    Lymperis, S.

    2011-09-23

    MMA is a stand-alone memory management system for MPI clusters. It implements a shared Partitioned Global Address Space, where multiple MPI processes request objects from the allocator and the latter provides them with system-wide unique memory addresses for each object. It provides applications with an intuitive way of managing the memory system in a unified way, thus enabling easier writing of irregular application code.

  18. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

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

  19. Cost Allocation Plans for Municipalities for Internal Management and Grant Programs.

    DTIC Science & Technology

    1981-03-01

    The model developed will be based on current cost accounting techniques for cost allocation. C. GENERAL APPROACH AND METHODS The authors’ research in...the areas of indirect cost V. determination and allocation consists of the following: 1. a review and presentation of current cost accounting literature

  20. 17 CFR 190.08 - Allocation of property and allowance of claims.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... had no open commodity contracts, the customer may request that the trustee purchase or otherwise... estate must be allocated among account classes and between customer classes as provided in this section... constitute a separate estate of the customer class and the account class to which it is allocated, and...

  1. Time allocation of disabled individuals.

    PubMed

    Pagán, Ricardo

    2013-05-01

    Although some studies have analysed the disability phenomenon and its effect on, for example, labour force participation, wages, job satisfaction, or the use of disability pension, the empirical evidence on how disability steals time (e.g. hours of work) from individuals is very scarce. This article examines how disabled individuals allocate their time to daily activities as compared to their non-disabled counterparts. Using time diary information from the Spanish Time Use Survey (last quarter of 2002 and the first three quarters of 2003), we estimate the determinants of time (minutes per day) spent on four aggregate categories (market work, household production, tertiary activities and leisure) for a sample of 27,687 non-disabled and 5250 disabled individuals and decompose the observed time differential by using the Oaxaca-Blinder methodology. The results show that disabled individuals devote less time to market work (especially females), and more time to household production (e.g. cooking, cleaning, child care), tertiary activities (e.g., sleeping, personal care, medical treatment) and leisure activities. We also find a significant effect of age on the time spent on daily activities and important differences by gender and disability status. The results are consistent with the hypothesis that disability steals time, and reiterate the fact that more public policies are needed to balance working life and health concerns among disabled individuals.

  2. A Balancing Act

    ERIC Educational Resources Information Center

    Lewis, Tamika; Mobley, Mary; Huttenlock, Daniel

    2013-01-01

    It's the season for the job hunt, whether one is looking for their first job or taking the next step along their career path. This article presents first-person accounts to see how teachers balance the rewards and challenges of working in different types of schools. Tamica Lewis, a third-grade teacher, states that faculty at her school is…

  3. Lives in the Balance.

    ERIC Educational Resources Information Center

    Our Children, 1997

    1997-01-01

    Changes in the workplace that would provide flexibility for working parents are slowly developing and receiving government, business, and societal attention. A sidebar, "Mother, Professional, Volunteer: One Woman's Balancing Act," presents an account of how one woman rearranged her professional life to enable her to do full-time…

  4. 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.…

  5. Environmental control of carbon allocation matters for modelling forest growth.

    PubMed

    Guillemot, Joannès; Francois, Christophe; Hmimina, Gabriel; Dufrêne, Eric; Martin-StPaul, Nicolas K; Soudani, Kamel; Marie, Guillaume; Ourcival, Jean-Marc; Delpierre, Nicolas

    2017-04-01

    We aimed to evaluate the importance of modulations of within-tree carbon (C) allocation by water and low-temperature stress for the prediction of annual forest growth with a process-based model. A new C allocation scheme was implemented in the CASTANEA model that accounts for lagged and direct environmental controls of C allocation. Different approaches (static vs dynamic) to modelling C allocation were then compared in a model-data fusion procedure, using satellite-derived leaf production estimates and biometric measurements at c. 10(4) sites. The modelling of the environmental control of C allocation significantly improved the ability of CASTANEA to predict the spatial and year-to-year variability of aboveground forest growth along regional gradients. A significant effect of the previous year's water stress on the C allocation to leaves and wood was reported. Our results also are consistent with a prominent role of the environmental modulation of sink demand in the wood growth of the studied species. Data available at large scales can inform forest models about the processes driving annual and seasonal C allocation. Our results call for a greater consideration of C allocation drivers, especially sink-demand fluctuations, for the simulations of current and future forest productivity with process-based models.

  6. Optimal allocation of trend following strategies

    NASA Astrophysics Data System (ADS)

    Grebenkov, Denis S.; Serror, Jeremy

    2015-09-01

    We consider a portfolio allocation problem for trend following (TF) strategies on multiple correlated assets. Under simplifying assumptions of a Gaussian market and linear TF strategies, we derive analytical formulas for the mean and variance of the portfolio return. We construct then the optimal portfolio that maximizes risk-adjusted return by accounting for inter-asset correlations. The dynamic allocation problem for n assets is shown to be equivalent to the classical static allocation problem for n2 virtual assets that include lead-lag corrections in positions of TF strategies. The respective roles of asset auto-correlations and inter-asset correlations are investigated in depth for the two-asset case and a sector model. In contrast to the principle of diversification suggesting to treat uncorrelated assets, we show that inter-asset correlations allow one to estimate apparent trends more reliably and to adjust the TF positions more efficiently. If properly accounted for, inter-asset correlations are not deteriorative but beneficial for portfolio management that can open new profit opportunities for trend followers. These concepts are illustrated using daily returns of three highly correlated futures markets: the E-mini S&P 500, Euro Stoxx 50 index, and the US 10-year T-note futures.

  7. Adapting water allocation management to drought scenarios

    NASA Astrophysics Data System (ADS)

    Giacomelli, P.; Rossetti, A.; Brambilla, M.

    2008-04-01

    Climate change dynamics have significant consequences on water resources on a watershed scale. With water becoming scarcer and susceptible to variation, the planning and reallocation decisions in watershed management need to be reviewed. This research focuses on an in-depth understanding of the current allocation balance of water resources among competitors, placed along the course of the Adda River. In particular, during the summer period, the demand for water dramatically increases. This is due to the increase in irrigation activities in the lower part of the basin and to the highest peaks of tourist inflow, in the Como Lake and Valtellina areas. Moreover, during these months, the hydroelectric reservoirs in the upper part of the Adda River basin (the Valtellina) retain most of the volume of water coming from the snow and glacier melt. The existing allocation problem among these different competing users is exacerbated by the decreasing water supplies. The summer of 2003 testified the rise in a number of allocation problems and situations of water scarcity that brought about environmental and economical consequences. The RICLIC project is committed to the understanding of water dynamics on a regional scale, to quantify the volumes involved and offer local communities an instrument to improve a sustainable water management system, within uncertain climate change scenarios.

  8. 76 FR 9229 - Administration of Copyright Office Deposit Accounts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-17

    ... year; require deposit account holders to maintain a minimum balance in that account; require the... deposits into that account, and charge copyright fees against the balance instead of sending separate... balance and optional automatic replenishment discussed herein is a more targeted response to the...

  9. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear...

  10. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear...

  11. Computationally efficient control allocation

    NASA Technical Reports Server (NTRS)

    Durham, Wayne (Inventor)

    2001-01-01

    A computationally efficient method for calculating near-optimal solutions to the three-objective, linear control allocation problem is disclosed. The control allocation problem is that of distributing the effort of redundant control effectors to achieve some desired set of objectives. The problem is deemed linear if control effectiveness is affine with respect to the individual control effectors. The optimal solution is that which exploits the collective maximum capability of the effectors within their individual physical limits. Computational efficiency is measured by the number of floating-point operations required for solution. The method presented returned optimal solutions in more than 90% of the cases examined; non-optimal solutions returned by the method were typically much less than 1% different from optimal and the errors tended to become smaller than 0.01% as the number of controls was increased. The magnitude of the errors returned by the present method was much smaller than those that resulted from either pseudo inverse or cascaded generalized inverse solutions. The computational complexity of the method presented varied linearly with increasing numbers of controls; the number of required floating point operations increased from 5.5 i, to seven times faster than did the minimum-norm solution (the pseudoinverse), and at about the same rate as did the cascaded generalized inverse solution. The computational requirements of the method presented were much better than that of previously described facet-searching methods which increase in proportion to the square of the number of controls.

  12. Laser Balancing

    NASA Astrophysics Data System (ADS)

    1981-01-01

    Mechanical Technology, Incorporated developed a fully automatic laser machining process that allows more precise balancing removes metal faster, eliminates excess metal removal and other operator induced inaccuracies, and provides significant reduction in balancing time. Manufacturing costs are reduced as a result.

  13. Implementing a trustworthy cost-accounting model.

    PubMed

    Spence, Jay; Seargeant, Dan

    2015-03-01

    Hospitals and health systems can develop an effective cost-accounting model and maximize the effectiveness of their cost-accounting teams by focusing on six key areas: Implementing an enhanced data model. Reconciling data efficiently. Accommodating multiple cost-modeling techniques. Improving transparency of cost allocations. Securing department manager participation. Providing essential education and training to staff members and stakeholders.

  14. 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.…

  15. 5 CFR 1650.3 - Frozen accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Frozen accounts. 1650.3 Section 1650.3... SAVINGS PLAN General § 1650.3 Frozen accounts. (a) All withdrawals from the TSP are subject to the rules... participant may not withdraw any portion of his or her account balance if the account is frozen due to...

  16. Research on allocation efficiency of the daisy chain allocation algorithm

    NASA Astrophysics Data System (ADS)

    Shi, Jingping; Zhang, Weiguo

    2013-03-01

    With the improvement of the aircraft performance in reliability, maneuverability and survivability, the number of the control effectors increases a lot. How to distribute the three-axis moments into the control surfaces reasonably becomes an important problem. Daisy chain method is simple and easy to be carried out in the design of the allocation system. But it can not solve the allocation problem for entire attainable moment subset. For the lateral-directional allocation problem, the allocation efficiency of the daisy chain can be directly measured by the area of its subset of attainable moments. Because of the non-linear allocation characteristic, the subset of attainable moments of daisy-chain method is a complex non-convex polygon, and it is difficult to solve directly. By analyzing the two-dimensional allocation problems with a "micro-element" idea, a numerical calculation algorithm is proposed to compute the area of the non-convex polygon. In order to improve the allocation efficiency of the algorithm, a genetic algorithm with the allocation efficiency chosen as the fitness function is proposed to find the best pseudo-inverse matrix.

  17. new lease accounting and health care.

    PubMed

    Berman, Mindy

    2016-05-01

    Recently released lease accounting standards from the Financial Accounting Standards Board (FASB) present three significant challenges for healthcare organizations: All leases must be reported on a company's balance sheet, increasing liabilities on the balance sheets of healthcare organizations considerably. Contractual agreements not previously considered leases will now be treated as leases. Classification of some equipment leases could change.

  18. Can observed ecosystem responses to elevated CO2 and N fertilisation be explained by optimal plant C allocation?

    NASA Astrophysics Data System (ADS)

    Stocker, Benjamin; Prentice, I. Colin

    2016-04-01

    The degree to which nitrogen availability limits the terrestrial C sink under rising CO2 is a key uncertainty in carbon cycle and climate change projections. Results from ecosystem manipulation studies and meta-analyses suggest that plant C allocation to roots adjusts dynamically under varying degrees of nitrogen availability and other soil fertility parameters. In addition, the ratio of biomass production to GPP appears to decline under nutrient scarcity. This reflects increasing plant C export into the soil and to symbionts (Cex) with decreasing nutrient availability. Cex is consumed by an array of soil organisms and may imply an improvement of nutrient availability to the plant. These concepts are left unaccounted for in Earth system models. We present a model for the coupled cycles of C and N in grassland ecosystems to explore optimal plant C allocation under rising CO2 and its implications for the ecosystem C balance. The model follows a balanced growth approach, accounting for the trade-offs between leaf versus root growth and Cex in balancing C fixation and N uptake. We further model a plant-controlled rate of biological N fixation (BNF) by assuming that Cex is consumed by N2-fixing processes if the ratio of Nup:Cex falls below the inverse of the C cost of N2-fixation. The model is applied at two temperate grassland sites (SwissFACE and BioCON), subjected to factorial treatments of elevated CO2 (FACE) and N fertilization. Preliminary simulation results indicate initially increased N limitation, evident by increased relative allocation to roots and Cex. Depending on the initial state of N availability, this implies a varying degree of aboveground growth enhancement, generally consistent with observed responses. On a longer time scale, ecosystems are progressively released from N limitation due tighter N cycling. Allowing for plant-controlled BNF implies a quicker release from N limitation and an adjustment to more open N cycling. In both cases, optimal plant

  19. Balancing Acts

    MedlinePlus

    ... a new type of balance therapy using computerized, virtual reality. UPMC associate professor Susan Whitney, Ph.D., ... involves simulated trips down the aisles of a virtual grocery store in the university's Medical Virtual Reality ...

  20. Allocation of carbon to fine root compounds and their residence times in a boreal forest depend on root size class and season.

    PubMed

    Keel, Sonja G; Campbell, Catherine D; Högberg, Mona N; Richter, Andreas; Wild, Birgit; Zhou, Xuhui; Hurry, Vaughan; Linder, Sune; Näsholm, Torgny; Högberg, Peter

    2012-06-01

    Fine roots play a key role in the forest carbon balance, but their carbon dynamics remain largely unknown. We pulse labelled 50 m(2) patches of young boreal forest by exposure to (13)CO(2) in early and late summer. Labelled photosynthates were traced into carbon compounds of < 1 and 1-3 mm diameter roots (fine roots), and into bulk tissue of these and first-order roots (root tips). Root tips were the most strongly labelled size class. Carbon allocation to all size classes was higher in late than in early summer; mean residence times (MRTs) in starch increased from 4 to 11 months. In structural compounds, MRTs were 0.8 yr in tips and 1.8 yr in fine roots. The MRT of carbon in sugars was in the range of days. Functional differences within the fine root population were indicated by carbon allocation patterns and residence times. Pronounced allocation of recent carbon and higher turnover rates in tips are associated with their role in nutrient and water acquisition. In fine roots, longer MRTs but high allocation to sugars and starch reflect their role in structural support and storage. Accounting for heterogeneity in carbon residence times will improve and most probably reduce the estimates of fine root production.

  1. 12 CFR 563b.470 - Must I adjust liquidation sub-accounts?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Must I adjust liquidation sub-accounts? 563b... liquidation sub-accounts? (a)(1) You must reduce the balance of an eligible account holder's or supplemental eligible account holder's sub-account if the deposit balance in the account holder's savings account at...

  2. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  3. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  4. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  5. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  6. 18 CFR 367.1340 - Account 134, Other special deposits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1340 Account 134, Other... offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280)....

  7. 28 CFR 90.54 - Allocation of funds.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 28 Judicial Administration 2 2013-07-01 2013-07-01 false Allocation of funds. 90.54 Section 90.54 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) VIOLENCE AGAINST WOMEN Indian Tribal Governments... will take into account the applicants' varying needs in addressing violence against women....

  8. 28 CFR 90.54 - Allocation of funds.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 28 Judicial Administration 2 2011-07-01 2011-07-01 false Allocation of funds. 90.54 Section 90.54 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) VIOLENCE AGAINST WOMEN Indian Tribal Governments... will take into account the applicants' varying needs in addressing violence against women....

  9. 28 CFR 90.54 - Allocation of funds.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 28 Judicial Administration 2 2012-07-01 2012-07-01 false Allocation of funds. 90.54 Section 90.54 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) VIOLENCE AGAINST WOMEN Indian Tribal Governments... will take into account the applicants' varying needs in addressing violence against women....

  10. Funding the Plan: Integration of Strategic Planning and Resource Allocation

    ERIC Educational Resources Information Center

    Pagel, Richard T.

    2011-01-01

    California Community Colleges are facing increased accountability while at the same time experiencing reduced and uncertain state funding. When resources are not properly allocated there is waste, public criticism, and ultimately increased oversight. A review of the Accrediting Commission for Community and Junior Colleges (ACCJC) sanction letters…

  11. 40 CFR 96.53 - Recordation of NOX allowance allocations.

    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 § 96.53 Recordation of NOX allowance allocations. (a) The Administrator will record the NOX allowances for 2003 in the NOX Budget units' compliance accounts and...

  12. 40 CFR 96.53 - Recordation of NOX allowance allocations.

    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 § 96.53 Recordation of NOX allowance allocations. (a) The Administrator will record the NOX allowances for 2003 in the NOX Budget units' compliance accounts and...

  13. 28 CFR 90.54 - Allocation of funds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Allocation of funds. 90.54 Section 90.54 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) VIOLENCE AGAINST WOMEN Indian Tribal Governments... will take into account the applicants' varying needs in addressing violence against women....

  14. The Role of Research and Analysis in Resource Allocation Decisions

    ERIC Educational Resources Information Center

    Lea, Dennis; Polster, Patty Poppe

    2011-01-01

    In a time of diminishing resources and increased accountability, it is important for school leaders to make the most of every dollar they spend. One approach to ensuring responsible resource allocation is to closely examine the organizational culture surrounding decision making and provide a structure and process to incorporate research and data…

  15. Resource allocation using risk analysis

    SciTech Connect

    Bott, T. F.; Eisenhawer, S. W.

    2003-01-01

    Allocating limited resources among competing priorities is an important problem in management. In this paper we describe an approach to resource allocation using risk as a metric. We call this approach the Logic-Evolved Decision (LED) approach because we use logic-models to generate an exhaustive set of competing options and to describe the often highly complex model used for evaluating the risk reduction achieved by different resource allocations among these options. The risk evaluation then proceeds using probabilistic or linguistic input data.

  16. Zinc allocation and re-allocation in rice

    PubMed Central

    Stomph, Tjeerd Jan; Jiang, Wen; Van Der Putten, Peter E. L.; Struik, Paul C.

    2014-01-01

    Aims: Agronomy and breeding actively search for options to enhance cereal grain Zn density. Quantifying internal (re-)allocation of Zn as affected by soil and crop management or genotype is crucial. We present experiments supporting the development of a conceptual model of whole plant Zn allocation and re-allocation in rice. Methods: Two solution culture experiments using 70Zn applications at different times during crop development and an experiment on within-grain distribution of Zn are reported. In addition, results from two earlier published experiments are re-analyzed and re-interpreted. Results: A budget analysis showed that plant zinc accumulation during grain filling was larger than zinc allocation to the grains. Isotope data showed that zinc taken up during grain filling was only partly transported directly to the grains and partly allocated to the leaves. Zinc taken up during grain filling and allocated to the leaves replaced zinc re-allocated from leaves to grains. Within the grains, no major transport barrier was observed between vascular tissue and endosperm. At low tissue Zn concentrations, rice plants maintained concentrations of about 20 mg Zn kg−1 dry matter in leaf blades and reproductive tissues, but let Zn concentrations in stems, sheath, and roots drop below this level. When plant zinc concentrations increased, Zn levels in leaf blades and reproductive tissues only showed a moderate increase while Zn levels in stems, roots, and sheaths increased much more and in that order. Conclusions: In rice, the major barrier to enhanced zinc allocation towards grains is between stem and reproductive tissues. Enhancing root to shoot transfer will not contribute proportionally to grain zinc enhancement. PMID:24478788

  17. Balance System

    NASA Technical Reports Server (NTRS)

    1988-01-01

    TherEx Inc.'s AT-1 Computerized Ataxiameter precisely evaluates posture and balance disturbances that commonly accompany neurological and musculoskeletal disorders. Complete system includes two-strain gauged footplates, signal conditioning circuitry, a computer monitor, printer and a stand-alone tiltable balance platform. AT-1 serves as assessment tool, treatment monitor, and rehabilitation training device. It allows clinician to document quantitatively the outcome of treatment and analyze data over time to develop outcome standards for several classifications of patients. It can evaluate specifically the effects of surgery, drug treatment, physical therapy or prosthetic devices.

  18. Collaborative Resource Allocation

    NASA Technical Reports Server (NTRS)

    Wang, Yeou-Fang; Wax, Allan; Lam, Raymond; Baldwin, John; Borden, Chester

    2007-01-01

    Collaborative Resource Allocation Networking Environment (CRANE) Version 0.5 is a prototype created to prove the newest concept of using a distributed environment to schedule Deep Space Network (DSN) antenna times in a collaborative fashion. This program is for all space-flight and terrestrial science project users and DSN schedulers to perform scheduling activities and conflict resolution, both synchronously and asynchronously. Project schedulers can, for the first time, participate directly in scheduling their tracking times into the official DSN schedule, and negotiate directly with other projects in an integrated scheduling system. A master schedule covers long-range, mid-range, near-real-time, and real-time scheduling time frames all in one, rather than the current method of separate functions that are supported by different processes and tools. CRANE also provides private workspaces (both dynamic and static), data sharing, scenario management, user control, rapid messaging (based on Java Message Service), data/time synchronization, workflow management, notification (including emails), conflict checking, and a linkage to a schedule generation engine. The data structure with corresponding database design combines object trees with multiple associated mortal instances and relational database to provide unprecedented traceability and simplify the existing DSN XML schedule representation. These technologies are used to provide traceability, schedule negotiation, conflict resolution, and load forecasting from real-time operations to long-range loading analysis up to 20 years in the future. CRANE includes a database, a stored procedure layer, an agent-based middle tier, a Web service wrapper, a Windows Integrated Analysis Environment (IAE), a Java application, and a Web page interface.

  19. Accounting Specialist.

    ERIC Educational Resources Information Center

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

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

  20. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

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

  1. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

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

  2. Balancing Eggs

    ERIC Educational Resources Information Center

    Mills, Allan

    2014-01-01

    Theory predicts that an egg-shaped body should rest in stable equilibrium when on its side, balance vertically in metastable equilibrium on its broad end and be completely unstable on its narrow end. A homogeneous solid egg made from wood, clay or plastic behaves in this way, but a real egg will not stand on either end. It is shown that this…

  3. Supply chain carbon footprinting and responsibility allocation under emission regulations.

    PubMed

    Chen, Jin-Xiao; Chen, Jian

    2017-03-01

    Reduction of greenhouse gas emissions has become an enormous challenge for any single enterprise and its supply chain because of the increasing concern on global warming. This paper investigates carbon footprinting and responsibility allocation for supply chains involved in joint production. Our study is conducted from the perspective of a social planner who aims to achieve social value optimization. The carbon footprinting model is based on operational activities rather than on firms because joint production blurs the organizational boundaries of footprints. A general model is proposed for responsibility allocation among firms who seek to maximize individual profits. This study looks into ways for the decentralized supply chain to achieve centralized optimality of social value under two emission regulations. Given a balanced allocation for the entire supply chain, we examine the necessity of over-allocation to certain firms under specific situations and find opportunities for the firms to avoid over-allocation. The comparison of the two regulations reveals that setting an emission standard per unit of product will motivate firms to follow the standard and improve their emission efficiencies. Hence, a more efficient and promising policy is needed in contrast to existing regulations on total production.

  4. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 2 2012-01-01 2012-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  5. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 2 2011-01-01 2011-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  6. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 2 2014-01-01 2014-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  7. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 2 2013-01-01 2013-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  8. 10 CFR 75.33 - Accounting reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  9. Trends in Research on Energy Balance Supported by the National Cancer Institute

    PubMed Central

    Ballard-Barbash, Rachel; Siddiqi, Sameer M.; Berrigan, David A.; Ross, Sharon A.; Nebeling, Linda C.; Dowling, Emily C.

    2013-01-01

    Over the past decade, the body of research linking energy balance to the incidence, development, progression and treatment of cancer has grown substantially. No prior NIH portfolio analyses have focused on energy balance within one institute. This portfolio analysis describes the growth of National Cancer Institute (NCI) grant research on energy balance–related conditions and behaviors from 2004 to 2010 following the release of an NCI research priority statement in 2003 on energy balance and cancer-related research. Energy-balance grants from fiscal years (FY) 2004 to 2010 were identified using multiple search terms and analyzed between calendar years 2008 and 2010. Study characteristics related to cancer site, design, population and energy-balance area (physical activity, diet, and weight) were abstracted. From FY2004 to FY2010, the NCI awarded 269 energy balance–relevant grants totaling $518 million. In FY2010, 4.2% of NCI’s total research project grants budget was allocated to energy-balance research, compared to 2.1% in FY2004. The NCI more than doubled support for investigator-initiated research project grants (R01), and increased support for cooperative agreement (U01, U54) and exploratory research (R21) grants. In the portfolio, research examining energy-balance areas in combination accounted for 41.6%, and observational and interventional studies were equally represented (38.3% and 37.2%, respectively). Breast cancer was the most commonly studied cancer. Inclusion of minorities rose, and funding specific to cancer survivors more than doubled. From FY2004 to FY2010, NCI’s investment in energy-balance and related health behavior research showed growth in funding and diversity of mechanisms, topics and disciplines—growth that reflects new directions in this field. PMID:23498109

  10. Accounting Procedures at Defense Finance and Accounting Service Operating Location Norfolk and the Norfolk Naval Shipyard.

    DTIC Science & Technology

    2007-11-02

    in account balances ; and footnote any deviations from accounting policy on its financial statements. The Navy stated it will ensure consistent...the Naval Sea Systems Command (NAVSEA); and prepares the Department of the Navy Industrial Business Information System trial balances , which are...preparing the NNSY Financial and Operating Statements. The general ledger balances were also submitted to the DFAS Cleveland Center for inclusion in

  11. 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.

  12. Balance (or Vestibular) Rehabilitation

    MedlinePlus

    ... the Public / Hearing and Balance Balance (or Vestibular) Rehabilitation Audiologic (hearing), balance, and medical diagnostic tests help ... whether you are a candidate for vestibular (balance) rehabilitation. Vestibular rehabilitation is an individualized balance retraining exercise ...

  13. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses...

  14. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses...

  15. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses...

  16. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses...

  17. Greenhouse gas balance of mountain dairy farms as affected by grassland carbon sequestration.

    PubMed

    Salvador, Sara; Corazzin, Mirco; Romanzin, Alberto; Bovolenta, Stefano

    2017-03-30

    Recent studies on milk production have often focused on environmental impacts analysed using the Life Cycle Assessment (LCA) approach. In grassland-based livestock systems, soil carbon sequestration might be a potential sink to mitigate greenhouse gas (GHG) balance. Nevertheless, there is no commonly shared methodology. In this work, the GHG emissions of small-scale mountain dairy farms were assessed using the LCA approach. Two functional units, kg of Fat and Protein Corrected Milk (FPCM) and Utilizable Agricultural Land (UAL), and two different emissions allocations methods, no allocation and physical allocation, which accounts for the co-product beef, were considered. Two groups of small-scale dairy farms were identified based on the Livestock Units (LU) reared: <30 LU (LLU) and >30 LU (HLU). Before considering soil carbon sequestration in LCA, performing no allocation methods, LLU farms tended to have higher GHG emission than HLU farms per kg of FPCM (1.94 vs. 1.59 kg CO2-eq/kg FPCM, P ≤ 0.10), whereas the situation was reversed upon considering the m(2) of UAL as a functional unit (0.29 vs. 0.89 kg CO2-eq/m(2), P ≤ 0.05). Conversely, considering physical allocation, the difference between the two groups became less noticeable. When the contribution from soil carbon sequestration was included in the LCA and no allocation method was performed, LLU farms registered higher values of GHG emission per kg of FPCM than HLU farms (1.38 vs. 1.10 kg CO2-eq/kg FPCM, P ≤ 0.05), and the situation was likewise reversed in this case upon considering the m(2) of UAL as a functional unit (0.22 vs. 0.73 kg CO2-eq/m(2), P ≤ 0.05). To highlight how the presence of grasslands is crucial for the carbon footprint of small-scale farms, this study also applied a simulation for increasing the forage self-sufficiency of farms to 100%. In this case, an average reduction of GHG emission per kg of FPCM of farms was estimated both with no allocation and with physical

  18. 5 CFR 1640.3 - Statement of individual account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... number, and date of birth under which the account is established; (b) Retirement system coverage and... participant has a beneficiary designation on file with the TSP record keeper; (d) Contribution allocation...

  19. Running Title: C and N Allocation in Pine

    SciTech Connect

    Ball, J. Timothy

    1996-12-01

    A long standing challenge has been understanding how plants and ecosystems respond to shifts in the balance of resource availabilities. The continuing rise in atmospheric CO{sub 2} will induce changes in the availability and use of several terrestrial ecosystem resources. We report on the acquisition and allocation of carbon and nitrogen in Pinus ponderosa Laws. seedlings grown at three levels of atmospheric carbon dioxide (370, 525, and 700 {micro}mol mol{sup -1}) and three levels of soil nitrogen supply in a controlled environment experiment. Nitrogen was applied (0, 100, and 200 {micro}g N g soil{sup -1}) at planting and again at week 26 of a 58-week, 4-harvest experiment. At the final harvest, plants grown with variety low available soil nitrogen showed no significant response to atmospheric CO{sub 2}. Plants at higher N levels responded positively to CO{sub 2} with the highest biomass at the middle CO{sub 2} level. Plants growing at the lowest N levels immediately allocated a relatively large portion of their nitrogen and biomass to roots. Plants growing at near present ambient CO{sub 2} levels allocated relatively little material to roots when N was abundant but moved both carbon and nitrogen below-ground when N was withheld. Plants growing at higher CO{sub 2} levels, allocated more C and N to roots even when N was abundant, and made only small shifts in allocation patterns when N was no longer supplied. In general, allocation of C and N to roots tended to increase when N supply was restricted and also with increasing atmospheric CO{sub 2} level. These allocation responses were consistent with patterns suggesting a functional balance in the acquisition of above-ground versus below-ground resources. In particular, variation in whole tree average nitrogen concentration can explain 68% of the variation ratio of root biomass to shoot biomass across the harvests. The capability to respond to temporal variation in nutrient conditions, the dynamics of nutrient

  20. How do people learn to allocate resources? Comparing two learning theories.

    PubMed

    Rieskamp, Jörg; Busemeyer, Jerome R; Laine, Tei

    2003-11-01

    How do people learn to allocate resources? To answer this question, 2 major learning models are compared, each incorporating different learning principles. One is a global search model, which assumes that allocations are made probabilistically on the basis of expectations formed through the entire history of past decisions. The 2nd is a local adaptation model, which assumes that allocations are made by comparing the present decision with the most successful decision up to that point, ignoring all other past decisions. In 2 studies, participants repeatedly allocated a capital resource to 3 financial assets. Substantial learning effects occurred, although the optimal allocation was often not found. From the calibrated models of Study 1, a priori predictions were derived and tested in Study 2. This generalization test shows that the local adaptation model provides a better account of learning in resource allocations than the global search model.

  1. Applicability and Limitations of Reliability Allocation Methods

    NASA Technical Reports Server (NTRS)

    Cruz, Jose A.

    2016-01-01

    Reliability allocation process may be described as the process of assigning reliability requirements to individual components within a system to attain the specified system reliability. For large systems, the allocation process is often performed at different stages of system design. The allocation process often begins at the conceptual stage. As the system design develops, more information about components and the operating environment becomes available, different allocation methods can be considered. Reliability allocation methods are usually divided into two categories: weighting factors and optimal reliability allocation. When properly applied, these methods can produce reasonable approximations. Reliability allocation techniques have limitations and implied assumptions that need to be understood by system engineers. Applying reliability allocation techniques without understanding their limitations and assumptions can produce unrealistic results. This report addresses weighting factors, optimal reliability allocation techniques, and identifies the applicability and limitations of each reliability allocation technique.

  2. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... direct investments, SDIs, term investments, or other investment programs. (c) Withdrawals. The amount of... balance limit. (3) SDIs. SDIs are credited to the SDI account balance and are not considered in...

  3. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  4. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  5. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  6. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  7. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  8. Collective credit allocation in science.

    PubMed

    Shen, Hua-Wei; Barabási, Albert-László

    2014-08-26

    Collaboration among researchers is an essential component of the modern scientific enterprise, playing a particularly important role in multidisciplinary research. However, we continue to wrestle with allocating credit to the coauthors of publications with multiple authors, because the relative contribution of each author is difficult to determine. At the same time, the scientific community runs an informal field-dependent credit allocation process that assigns credit in a collective fashion to each work. Here we develop a credit allocation algorithm that captures the coauthors' contribution to a publication as perceived by the scientific community, reproducing the informal collective credit allocation of science. We validate the method by identifying the authors of Nobel-winning papers that are credited for the discovery, independent of their positions in the author list. The method can also compare the relative impact of researchers working in the same field, even if they did not publish together. The ability to accurately measure the relative credit of researchers could affect many aspects of credit allocation in science, potentially impacting hiring, funding, and promotion decisions.

  9. Collective credit allocation in science

    PubMed Central

    Shen, Hua-Wei; Barabási, Albert-László

    2014-01-01

    Collaboration among researchers is an essential component of the modern scientific enterprise, playing a particularly important role in multidisciplinary research. However, we continue to wrestle with allocating credit to the coauthors of publications with multiple authors, because the relative contribution of each author is difficult to determine. At the same time, the scientific community runs an informal field-dependent credit allocation process that assigns credit in a collective fashion to each work. Here we develop a credit allocation algorithm that captures the coauthors’ contribution to a publication as perceived by the scientific community, reproducing the informal collective credit allocation of science. We validate the method by identifying the authors of Nobel-winning papers that are credited for the discovery, independent of their positions in the author list. The method can also compare the relative impact of researchers working in the same field, even if they did not publish together. The ability to accurately measure the relative credit of researchers could affect many aspects of credit allocation in science, potentially impacting hiring, funding, and promotion decisions. PMID:25114238

  10. Prey risk allocation in a grazing ecosystem.

    PubMed

    Gude, Justin A; Garrott, Robert A; Borkowski, John J; King, Fred

    2006-02-01

    Understanding the behaviorally mediated indirect effects of predators in ecosystems requires knowledge of predator-prey behavioral interactions. In predator-ungulate-plant systems, empirical research quantifying how predators affect ungulate group sizes and distribution, in the context of other influential variables, is particularly needed. The risk allocation hypothesis proposes that prey behavioral responses to predation risk depend on background frequencies of exposure to risk, and it can be used to make predictions about predator-ungulate-plant interactions. We determined non-predation variables that affect elk (Cervus elaphus) group sizes and distribution on a winter range in the Greater Yellowstone Ecosystem (GYE) using logistic and log-linear regression on surveys of 513 1-km2 areas conducted over two years. Employing model selection techniques, we evaluated risk allocation and other a priori hypotheses of elk group size and distributional responses to wolf (Canis lupus) predation risk while accounting for influential non-wolf-predation variables. We found little evidence that wolves affect elk group sizes, which were strongly influenced by habitat type and hunting by humans. Following predictions from the risk allocation hypothesis, wolves likely created a more dynamic elk distribution in areas that they frequently hunted, as elk tended to move following wolf encounters in those areas. This response should dilute elk foraging pressure on plant communities in areas where they are frequently hunted by wolves. We predict that this should decrease the spatial heterogeneity of elk impacts on grasslands in areas that wolves frequently hunt. We also predict that this should decrease browsing pressure on heavily browsed woody plant stands in certain areas, which is supported by recent research in the GYE.

  11. Country- and age-specific optimal allocation of dengue vaccines.

    PubMed

    Ndeffo Mbah, Martial L; Durham, David P; Medlock, Jan; Galvani, Alison P

    2014-02-07

    Several dengue vaccines are under development, and some are expected to become available imminently. Concomitant with the anticipated release of these vaccines, vaccine allocation strategies for dengue-endemic countries in Southeast Asia and Latin America are currently under development. We developed a model of dengue transmission that incorporates the age-specific distributions of dengue burden corresponding to those in Thailand and Brazil, respectively, to determine vaccine allocations that minimize the incidence of dengue hemorrhagic fever, taking into account limited availability of vaccine doses in the initial phase of production. We showed that optimal vaccine allocation strategies vary significantly with the demographic burden of dengue hemorrhagic fever. Consequently, the strategy that is optimal for one country may be sub-optimal for another country. More specifically, we showed that, during the first years following introduction of a dengue vaccine, it is optimal to target children for dengue mass vaccination in Thailand, whereas young adults should be targeted in Brazil.

  12. 12 CFR 1026.21 - Treatment of credit balances.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Treatment of credit balances. 1026.21 Section...) Closed-End Credit § 1026.21 Treatment of credit balances. When a credit balance in excess of $1 is... total balance due on an account, through rebates of unearned finance charges or insurance premiums,...

  13. 12 CFR 226.21 - Treatment of credit balances.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Treatment of credit balances. 226.21 Section... balances. When a credit balance in excess of $1 is created in connection with a transaction (through transmittal of funds to a creditor in excess of the total balance due on an account, through rebates...

  14. 12 CFR 1026.21 - Treatment of credit balances.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Treatment of credit balances. 1026.21 Section...) Closed-End Credit § 1026.21 Treatment of credit balances. When a credit balance in excess of $1 is... total balance due on an account, through rebates of unearned finance charges or insurance premiums,...

  15. 12 CFR 226.21 - Treatment of credit balances.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Treatment of credit balances. 226.21 Section... balances. When a credit balance in excess of $1 is created in connection with a transaction (through transmittal of funds to a creditor in excess of the total balance due on an account, through rebates...

  16. 12 CFR 1026.21 - Treatment of credit balances.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 9 2014-01-01 2014-01-01 false Treatment of credit balances. 1026.21 Section...) Closed-End Credit § 1026.21 Treatment of credit balances. When a credit balance in excess of $1 is... total balance due on an account, through rebates of unearned finance charges or insurance premiums,...

  17. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... the target balance at the time of escrow analysis. Single-item analysis means an accounting method... and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION REAL ESTATE SETTLEMENT PROCEDURES ACT (REGULATION... appropriate target balances; (2) Compute the borrower's monthly payments for the next escrow...

  18. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... the target balance at the time of escrow analysis. Single-item analysis means an accounting method... and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION REAL ESTATE SETTLEMENT PROCEDURES ACT (REGULATION... appropriate target balances; (2) Compute the borrower's monthly payments for the next escrow...

  19. 47 CFR 32.4000 - Current accounts and notes payable.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Current accounts and notes payable. 32.4000... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4000 Current accounts and notes payable. (a) This account shall include: (1) All amounts currently...

  20. 47 CFR 32.4000 - Current accounts and notes payable.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Current accounts and notes payable. 32.4000... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4000 Current accounts and notes payable. (a) This account shall include: (1) All amounts currently...

  1. 47 CFR 32.4000 - Current accounts and notes payable.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Current accounts and notes payable. 32.4000... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4000 Current accounts and notes payable. (a) This account shall include:(1) All amounts currently...

  2. 47 CFR 32.4000 - Current accounts and notes payable.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Current accounts and notes payable. 32.4000... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4000 Current accounts and notes payable. (a) This account shall include:(1) All amounts currently...

  3. Pediatric heart allocation and transplantation in Eurotransplant.

    PubMed

    Smits, Jacqueline M; Thul, Josef; De Pauw, Michel; Delmo Walter, Eva; Strelniece, Agita; Green, Dave; de Vries, Erwin; Rahmel, Axel; Bauer, Juergen; Laufer, Guenther; Hetzer, Roland; Reichenspurner, Hermann; Meiser, Bruno

    2014-09-01

    Pediatric heart allocation in Eurotransplant (ET) has evolved over the past decades to better serve patients and improve utilization. Pediatric heart transplants (HT) account for 6% of the annual transplant volume in ET. Death rates on the pediatric heart transplant waiting list have decreased over the years, from 25% in 1997 to 18% in 2011. Within the first year after listing, 32% of all infants (<12 months), 20% of all children aged 1-10 years, and 15% of all children aged 11-15 years died without having received a heart transplant. Survival after transplantation improved over the years, and in almost a decade, the 1-year survival went from 83% to 89%, and the 3-year rates increased from 81% to 85%. Improved medical management of heart failure patients and the availability of mechanical support for children have significantly improved the prospects for children on the heart transplant waiting list.

  4. Task allocation among multiple intelligent robots

    NASA Technical Reports Server (NTRS)

    Gasser, L.; Bekey, G.

    1987-01-01

    Researchers describe the design of a decentralized mechanism for allocating assembly tasks in a multiple robot assembly workstation. Currently, the approach focuses on distributed allocation to explore its feasibility and its potential for adaptability to changing circumstances, rather than for optimizing throughput. Individual greedy robots make their own local allocation decisions using both dynamic allocation policies which propagate through a network of allocation goals, and local static and dynamic constraints describing which robots are elibible for which assembly tasks. Global coherence is achieved by proper weighting of allocation pressures propagating through the assembly plan. Deadlock avoidance and synchronization is achieved using periodic reassessments of local allocation decisions, ageing of allocation goals, and short-term allocation locks on goals.

  5. 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.

  6. Popularity-aware rate allocation in multiview video

    NASA Astrophysics Data System (ADS)

    Fiandrotti, Attilio; Chakareski, Jacob; Frossard, Pascal

    2010-07-01

    We propose a framework for popularity-driven rate allocation in H.264/MVC-based multi-view video communications when the overall rate and the rate necessary for decoding each view are constrained in the delivery architecture. We formulate a rate allocation optimization problem that takes into account the popularity of each view among the client population and the rate-distortion characteristics of the multi-view sequence so that the performance of the system is maximized in terms of popularity-weighted average quality. We consider the cases where the global bit budget or the decoding rate of each view is constrained. We devise a simple ratevideo- quality model that accounts for the characteristics of interview prediction schemes typical of multi-view video. The video quality model is used for solving the rate allocation problem with the help of an interior point optimization method. We then show through experiments that the proposed rate allocation scheme clearly outperforms baseline solutions in terms of popularity-weighted video quality. In particular, we demonstrate that the joint knowledge of the rate-distortion characteristics of the video content, its coding dependencies, and the popularity factor of each view is key in achieving good coding performance in multi-view video systems.

  7. Distributed Accounting on the Grid

    NASA Technical Reports Server (NTRS)

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

    2001-01-01

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

  8. The Discipline of Asset Allocation.

    ERIC Educational Resources Information Center

    Petzel, Todd E.

    2000-01-01

    Discussion of asset allocation for college/university endowment funds focuses on three levels of risk: (1) the absolute risk of the portfolio (usually leading to asset diversification); (2) the benchmark risk (usually comparison with peer institutions; and (3) personal career risk (which may incline managers toward maximizing short-term returns,…

  9. Administrators' Decisions about Resource Allocation

    ERIC Educational Resources Information Center

    Knight, William E.; Folkins, John W.; Hakel, Milton D.; Kennell, Richard P.

    2011-01-01

    Do academic administrators make decisions about resource allocation differently depending on the discipline receiving the funding? Does an administrator's academic identity influence these decisions? This study explored those questions with a sample of 1,690 academic administrators at doctoral-research universities. Participants used fictional…

  10. Regulating nutrient allocation in plants

    DOEpatents

    Udvardi, Michael; Yang, Jiading; Worley, Eric

    2014-12-09

    The invention provides coding and promoter sequences for a VS-1 and AP-2 gene, which affects the developmental process of senescence in plants. Vectors, transgenic plants, seeds, and host cells comprising heterologous VS-1 and AP-2 genes are also provided. Additionally provided are methods of altering nutrient allocation and composition in a plant using the VS-1 and AP-2 genes.

  11. Resource Allocation: A Participatory Process.

    ERIC Educational Resources Information Center

    Reid, Alban E.

    Whether a participatory process for resource allocation in a public community college setting occurs depends upon several key factors: (1) the leadership style of the institutional chief executive officer; (2) the administrative organizational structure of the institution; (3) the relationship which exists between and among members of the various…

  12. Rectifying social inequalities in a resource allocation task.

    PubMed

    Elenbaas, Laura; Rizzo, Michael T; Cooley, Shelby; Killen, Melanie

    2016-10-01

    To investigate whether children rectify social inequalities in a resource allocation task, participants (N=185 African-American and European-American 5-6year-olds and 10-11year-olds) witnessed an inequality of school supplies between peers of different racial backgrounds. Assessments were conducted on how children judged the wrongfulness of the inequality, allocated new resources to racial ingroup and outgroup recipients, evaluated alternative allocation strategies, and reasoned about their decisions. Younger children showed ingroup favorability; their responses differed depending on whether they had witnessed their ingroup or an outgroup at a disadvantage. With age, children increasingly reasoned about the importance of equal access to school supplies and correcting past disparities. Older children judged the resource inequality negatively, allocated more resources to the disadvantaged group, and positively evaluated the actions of others who did the same, regardless of whether they had seen their racial ingroup or an outgroup at a disadvantage. Thus, balancing moral and social group concerns enabled individuals to rectify inequalities and ensure fair access to important resources regardless of racial group membership.

  13. Balance and randomness in sequential clinical trials: the dominant biased coin design.

    PubMed

    Antognini, Alessandro Baldi; Zagoraiou, Maroussa

    2014-01-01

    Efron's biased coin design (BCD) is a well-known randomization technique that helps neutralize selection bias, while keeping the experiment fairly balanced for every sample size. Several extensions of this rule have been proposed, and their properties were analyzed from an asymptotic viewpoint and compared via simulations in a finite setup. The aim of this paper is to push forward these comparisons by taking also into account the adjustable BCD, which is never considered up to now. Firstly, we show that the adjustable BCD performs better than Efron's coin with respect to both loss of precision and randomness. Moreover, the adjustable BCD is always more balanced than the other coins and, only for some sample sizes, slightly more predictable. Therefore, we suggest the dominant BCD, namely a new and flexible class of procedures that can change the allocation rule step by step in order to ensure very good performance in terms of both balance and selection bias for any sample size. Our simulations demonstrate that the dominant BCD is more balanced and, at the same time, less or equally predictable than Atkinson's optimum BCD.

  14. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account 154... ascertained without undue refinement in accounting, must be included in this account at current prices new...

  15. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account 154... ascertained without undue refinement in accounting, must be included in this account at current prices new...

  16. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account 154... ascertained without undue refinement in accounting, must be included in this account at current prices new...

  17. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1540 Account 154... ascertained without undue refinement in accounting, must be included in this account at current prices new...

  18. Shaft balancing

    DOEpatents

    Irwin, John A.

    1979-01-01

    A gas turbine engine has an internal drive shaft including one end connected to a driven load and an opposite end connected to a turbine wheel and wherein the shaft has an in situ adjustable balance system near the critical center of a bearing span for the shaft including two 360.degree. rings piloted on the outer diameter of the shaft at a point accessible through an internal engine panel; each of the rings has a small amount of material removed from its periphery whereby both of the rings are precisely unbalanced an equivalent amount; the rings are locked circumferentially together by radial serrations thereon; numbered tangs on the outside diameter of each ring identify the circumferential location of unbalance once the rings are locked together; an aft ring of the pair of rings has a spline on its inside diameter that mates with a like spline on the shaft to lock the entire assembly together.

  19. Skylab water balance error analysis

    NASA Technical Reports Server (NTRS)

    Leonard, J. I.

    1977-01-01

    Estimates of the precision of the net water balance were obtained for the entire Skylab preflight and inflight phases as well as for the first two weeks of flight. Quantitative estimates of both total sampling errors and instrumentation errors were obtained. It was shown that measurement error is minimal in comparison to biological variability and little can be gained from improvement in analytical accuracy. In addition, a propagation of error analysis demonstrated that total water balance error could be accounted for almost entirely by the errors associated with body mass changes. Errors due to interaction between terms in the water balance equation (covariances) represented less than 10% of the total error. Overall, the analysis provides evidence that daily measurements of body water changes obtained from the indirect balance technique are reasonable, precise, and relaible. The method is not biased toward net retention or loss.

  20. Grid accounting service: state and future development

    NASA Astrophysics Data System (ADS)

    Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

    2014-06-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  1. Grid accounting service: state and future development

    SciTech Connect

    Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

    2014-01-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  2. A Greedy Double Auction Mechanism for Grid Resource Allocation

    NASA Astrophysics Data System (ADS)

    Ding, Ding; Luo, Siwei; Gao, Zhan

    To improve the resource utilization and satisfy more users, a Greedy Double Auction Mechanism(GDAM) is proposed to allocate resources in grid environments. GDAM trades resources at discriminatory price instead of uniform price, reflecting the variance in requirements for profits and quantities. Moreover, GDAM applies different auction rules to different cases, over-demand, over-supply and equilibrium of demand and supply. As a new mechanism for grid resource allocation, GDAM is proved to be strategy-proof, economically efficient, weakly budget-balanced and individual rational. Simulation results also confirm that GDAM outperforms the traditional one on both the total trade amount and the user satisfaction percentage, specially as more users are involved in the auction market.

  3. 34 CFR 668.163 - Maintaining and accounting for funds.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) Accounting and internal control systems and financial records. (1) An institution must maintain accounting and internal control systems that— (i) Identify the cash balance of the funds of each title IV,...

  4. 34 CFR 668.163 - Maintaining and accounting for funds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) Accounting and internal control systems and financial records. (1) An institution must maintain accounting and internal control systems that— (i) Identify the cash balance of the funds of each title IV,...

  5. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186, Miscellaneous... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING...

  6. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215, Appropriated... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING...

  7. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216, Unappropriated... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING...

  8. Seeking value in pharmaceutical care: balancing quality, access and efficiency.

    PubMed

    Montague, Terrence; Cavanaugh, Siobhan

    2004-01-01

    Healthcare remains a dominant issue for Canadians. Central to the debate is the dynamic tension among the value, accessibility and affordability of drugs. Simply put, innovative drugs improve health and economic outcomes for individuals and populations. As a result, providers and patients increasingly demand, and expect, these benefits; utilization and expenditures increase. The management challenge is finding the best balance of quality, access and costs. Supply-side strategies, such as restricting access with the intention of controlling isolated costs of drug budgets, are not optimal from a population health view because they have the adverse impact of limiting the system benefits of innovative drugs. Management strategies emphasizing the demand side of the market are more empowering to providers and patients and, given the increasing knowledge and accountability of these stakeholders, are increasingly feasible. Population health outcomes and efficient resource use may be better served by a combination of strategies. The partnership-measurement model of disease management is a practical example of this approach at the community level; timely and repeated feedback of real-world practices, as well as provider and patient education, drive accountable, cost-efficient and continuously improved outcomes. As we seek the optimal societal strategy for innovative drug therapy, resource allocation decisions have to be made. Widening the debate and informing the debaters will enhance the chances of making choices that achieve the best health for the most people at the best cost.

  9. The business of radiology: cost accounting.

    PubMed

    Camponovo, Ernest J

    2004-08-01

    Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

  10. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  11. 24 CFR 984.305 - FSS account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SECTION 8 AND PUBLIC HOUSING FAMILY SELF-SUFFICIENCY PROGRAM Program Operation § 984.305 FSS account. (a) Establishment of FSS account—(1) General. The PHA shall deposit the FSS account funds of all families... records by a subsidiary ledger showing the balance applicable to each FSS family. During the term of...

  12. 10 CFR 455.31 - Allocation formulas.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... DEPARTMENT OF ENERGY ENERGY CONSERVATION GRANT PROGRAMS FOR SCHOOLS AND HOSPITALS AND BUILDINGS OWNED BY... conservation measures, including renewable resource measures, for schools and hospitals, shall be allocated... percent of all amounts allocated in any grant program cycle. No State will be allocated more than...

  13. 42 CFR 457.228 - Cost allocation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 4 2011-10-01 2011-10-01 false Cost allocation. 457.228 Section 457.228 Public...; Reduction of Federal Medical Payments § 457.228 Cost allocation. A State plan must provide that the single or appropriate CHIP Agency will have an approved cost allocation plan on file with the Department...

  14. 42 CFR 433.34 - Cost allocation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 4 2011-10-01 2011-10-01 false Cost allocation. 433.34 Section 433.34 Public... Provisions § 433.34 Cost allocation. A State plan under Title XIX of the Social Security Act must provide that the single or appropriate Agency will have an approved cost allocation plan on file with...

  15. 50 CFR 600.517 - Allocations.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 50 Wildlife and Fisheries 12 2014-10-01 2014-10-01 false Allocations. 600.517 Section 600.517 Wildlife and Fisheries FISHERY CONSERVATION AND MANAGEMENT, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION... allocation. The burden of ascertaining and accurately transmitting current allocations and status of...

  16. 50 CFR 600.517 - Allocations.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 50 Wildlife and Fisheries 10 2011-10-01 2011-10-01 false Allocations. 600.517 Section 600.517 Wildlife and Fisheries FISHERY CONSERVATION AND MANAGEMENT, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION... allocation. The burden of ascertaining and accurately transmitting current allocations and status of...

  17. 50 CFR 600.517 - Allocations.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 50 Wildlife and Fisheries 12 2012-10-01 2012-10-01 false Allocations. 600.517 Section 600.517 Wildlife and Fisheries FISHERY CONSERVATION AND MANAGEMENT, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION... allocation. The burden of ascertaining and accurately transmitting current allocations and status of...

  18. 24 CFR 945.203 - Allocation plan.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 4 2014-04-01 2014-04-01 false Allocation plan. 945.203 Section... FAMILIES Application and Approval Procedures § 945.203 Allocation plan. (a) Applicable terminology. (1) As used in this section, the terms “initial allocation plan” refers to the PHA's first submission of...

  19. Adaptive sex allocation in birds: the complexities of linking theory and practice.

    PubMed Central

    Komdeur, Jan; Pen, Ido

    2002-01-01

    We review some recent theoretical and empirical developments in the study of sex allocation in birds. The advent of reliable molecular sexing techniques has led to a sharp increase in the number of studies that report biased offspring sex ratios in birds. However, compelling evidence for adaptive sex allocation in birds is still very scant. We argue that there are two reasons for this: (i) standard sex allocation models, very helpful in understanding sex allocation of invertebrates, do not sufficiently take the complexities of bird life histories and physiology into account. Recent theoretical work might bring us a step closer to more realistic models; (ii) experimental field and laboratory studies on sex allocation in birds are scarce. Recent experimental work both in the laboratory and in the field shows that this is a promising approach. PMID:11958705

  20. 14 CFR Sec. 2-2 - Basis of allocation between entities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... 2-2 Section 2-2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 2-2 Basis of allocation between entities. (a) The... prescribed by this system of accounts and reports, and (2) with respect to separate ventures, in...

  1. 14 CFR Sec. 2-2 - Basis of allocation between entities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... 2-2 Section 2-2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 2-2 Basis of allocation between entities. (a) The... prescribed by this system of accounts and reports, and (2) with respect to separate ventures, in...

  2. 14 CFR Sec. 2-2 - Basis of allocation between entities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... 2-2 Section 2-2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Sec. 2-2 Basis of allocation between entities. (a) The... prescribed by this system of accounts and reports, and (2) with respect to separate ventures, in...

  3. 14 CFR Sec. 2-2 - Basis of allocation between entities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AIR CARRIERS General Accounting Provisions Sec. 2-2 Basis of allocation between entities. (a) The provisions of this section shall apply to each person controlling an air carrier, each person controlled by... recorded and placed initially under accounting controls of the particular air transport entity...

  4. Communication patterns and allocation strategies.

    SciTech Connect

    Leung, Vitus Joseph; Mache, Jens Wolfgang; Bunde, David P.

    2004-01-01

    Motivated by observations about job runtimes on the CPlant system, we use a trace-driven microsimulator to begin characterizing the performance of different classes of allocation algorithms on jobs with different communication patterns in space-shared parallel systems with mesh topology. We show that relative performance varies considerably with communication pattern. The Paging strategy using the Hilbert space-filling curve and the Best Fit heuristic performed best across several communication patterns.

  5. Minority Transportation Expenditure Allocation Model

    SciTech Connect

    Vyas, Anant D.; Santini, Danilo J.; Marik, Sheri K.

    1993-04-12

    MITRAM (Minority TRansportation expenditure Allocation Model) can project various transportation related attributes of minority (Black and Hispanic) and majority (white) populations. The model projects vehicle ownership, vehicle miles of travel, workers, new car and on-road fleet fuel economy, amount and share of household income spent on gasoline, and household expenditures on public transportation and taxis. MITRAM predicts reactions to sustained fuel price changes for up to 10 years after the change.

  6. Algorithms for optimal redundancy allocation

    SciTech Connect

    Vandenkieboom, J.; Youngblood, R.

    1993-01-01

    Heuristic and exact methods for solving the redundancy allocation problem are compared to an approach based on genetic algorithms. The various methods are applied to the bridge problem, which has been used as a benchmark in earlier work on optimization methods. Comparisons are presented in terms of the best configuration found by each method, and the computation effort which was necessary in order to find it.

  7. Promoting Accountability and Enhancing Efficiency: Using National Education Accounts to Track Expenditure Flows

    ERIC Educational Resources Information Center

    Chawla, Deepika; Forbes, Phyllis

    2010-01-01

    Increasing accountability and efficiency in the use of public and out-of-pocket financing in education are critical to realizing the maximum impact of the meager allocations to education in most developing countries. While broad estimates and numbers are routinely collected by most national ministries and state departments of education, the lack…

  8. Optimal allocation of building blocks between nutrient uptake systems in a microbe.

    PubMed

    van den Berg, Hugo A; Kiselev, Yuri N; Orlov, Michael V

    2002-03-01

    A bacterial cell must distribute its molecular building blocks among various types of nutrient uptake systems. If the microbe is to maximize its average growth rate, this allocation of building blocks must be adjusted to the environmental availabilities of the various nutrients. The adjustments can be found from growth balancing considerations. We give a full proof of optimality and uniqueness of the optimal allocation regime for a simple model of microbial growth and internal stores kinetics. This proof suggests likely candidates for optimal control regimes in the case of a more realistic model. These candidate regimes differ with respect to the information that the cell's control system must have access to. We pay particular attention to one of the three candidates, a feedback regime based on a cellular control system that monitors only internal reserve densities. We show that allocation converges rapidly to balanced growth under this control regime.

  9. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367... Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE...

  10. Incorporating Sustainability Issues into the Financial Accounting Curriculum

    ERIC Educational Resources Information Center

    Haskin, Daniel L.; Burke, Megan M.

    2016-01-01

    Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board…

  11. Balancer effects in opinion dynamics

    NASA Astrophysics Data System (ADS)

    Cheon, Taksu; Morimoto, Jun

    2016-01-01

    We introduce a novel type of contrarian agent, the balancer, to the Galam model of opinion dynamics, which features group-majority update, in order to account for the existence of social skepticism over one-sidedness. We find that, along with majoritarian floaters and single-sided inflexibles, the inclusion of balancers, who normally act as floaters but oppose inflexibles in their presence, brings about the emergence of a critical point on parametric plane of the dynamical system. Around the critical point, three distinct phases of opinion dynamics separated by discontinuous changes are found.

  12. Allocating Variability and Reserve Requirements (Presentation)

    SciTech Connect

    Kirby, B.; King, J.; Milligan, M.

    2011-10-01

    This presentation describes how you could conceivably allocate variability and reserve requirements, including how to allocate aggregation benefits. Conclusions of this presentation are: (1) Aggregation provides benefits because individual requirements are not 100% correlated; (2) Method needed to allocate reduced requirement among participants; (3) Differences between allocation results are subtle - (a) Not immediately obvious which method is 'better'; (b) Many are numerically 'correct', they sum to the physical requirement; (c) Many are not 'fair', Results depend on sub-aggregation and/or the order individuals are included; and (4) Vector allocation method is simple and fair.

  13. A woman's place: household labour allocation in rural Kenya.

    PubMed

    Neitzert, M

    1994-01-01

    This article synthesizes the literature on household labor allocation. The review reveals that development policies impacting on the labor market favor men over women. Male favoritism also occurs in household decision-making. Data from the 1988 Rural Labor Force Survey were used to examine rural household labor allocation in 1988 and the extent of female and male participation in home and market production and the degree of labor market discrimination against women. It is argued that the standard neoclassical model of economics does not recognize the unequal bargaining power of each member of the household in arriving at a solution to the joint welfare maximization problem. Women's position is expected to worsen during economic development. Women will have less than full participation in the labor market. Women's distinct role in household welfare provision is often disregarded. Development policy mainly focuses on market activities where women hold few positions. Labor allocation in the empirical analysis pertains to the mean hours per week in farm activities, household activities, schooling, and paid or unpaid non-farm work. Findings indicate that average earnings were lower for females than males and that returns to education and training were higher for males than females. Wage discrimination accounted for 30-66% of the earnings gap between rural men and women. Women faced discrimination on their returns to human capital and occupational choices. The concentration of women in low-paying jobs accounted for 21% of the wage gap. Women's lower education accounted for over 10%. Findings suggest that Kenyan households respond to market incentives. Women worked longer hours than men and contributed more to household welfare. Policy should focus on models of household provisioning and not on a joint utility function. Policy should encourage households to revise labor allocation strategies.

  14. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change...

  15. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change...

  16. 18 CFR 367.1750 - Account 175, Derivative instrument assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change...

  17. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 201, Common... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock issued. This account must include the par or stated value of all common capital stock issued...

  18. Form 6 - gas balancing agreement

    SciTech Connect

    Not Available

    1990-01-01

    In 1988, a special Committee of the Rocky Mountain Mineral Law Foundation undertook a project to draft a model from gas balancing agreement. This project was initiated at the request of a number of Foundation members who felt that a model form gas balancing agreement would facilitate the negotiation of operating agreement, since gas balancing issues had become sticking points in the process. The Committee was composed of attorneys representing a wide cross-section of the oil and gas industry including both major and independent oil companies, production companies with interstate pipeline affiliates, and private practitioners. The Committee attempted to address the more controversial issues in gas balancing with optional provisions in the Form. To facilitate the negotiation process, the number of optional provisions was minimized. This form may be used as an Appendix to the new A.A.P.L. Form 610-1989 Model Form Operating Agreement. This book includes provision of this Form which are: Ownership of gas production; Balancing of production accounts; Cash balancing upon depletion; Deliverability tests; Nominations; Statements; Payment of taxes; Operating expenses; Overproducing allowable; Payment of leasehold burdens; Operator's liability; Successors and assigns; Audits; Arbitration; and Operator's fees.

  19. Report from a forum on US heart allocation policy.

    PubMed

    Kobashigawa, J A; Johnson, M; Rogers, J; Vega, J D; Colvin-Adams, M; Edwards, L; Meyer, D; Luu, M; Reinsmoen, N; Dipchand, A I; Feldman, D; Kormos, R; Mancini, D; Webber, S

    2015-01-01

    Since the latest revision in US heart allocation policy (2006), the landscape and volume of transplant waitlists have changed considerably. Advances in mechanical circulatory support (MCS) prolong survival, but Status 1A mortality remains high. Several patient subgroups may be disadvantaged by current listing criteria and geographical disparity remains in waitlist time. This forum on US heart allocation policy was organized to discuss these issues and highlight concepts for consideration in the policy development process. A 25-question survey on heart allocation policy was conducted. Among attendees/respondents were 84 participants with clinical/published experience in heart transplant representing 51 US transplant centers, and OPTN/UNOS and SRTR representatives. The survey results and forum discussions demonstrated very strong interest in change to a further-tiered system, accounting for disadvantaged subgroups and lowering use of exceptions. However, a heart allocation score is not yet viable due to the long-term viability of variables (used in the score) in an ever-developing field. There is strong interest in more refined prioritization of patients with MCS complications, highly sensitized patients and those with severe arrhythmias or restrictive physiology. There is also strong interest in distribution by geographic boundaries modified according to population. Differences of opinion exist between small and large centers.

  20. 45 CFR 402.31 - Determination of allocations.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... ASSISTANCE GRANTS State Allocations § 402.31 Determination of allocations. (a) Allocation formula. Allocations will be computed according to a formula using the following factors and weights: (1) 50...

  1. Accounting: Teaching the Worksheet: The "What,""Why," and "How."

    ERIC Educational Resources Information Center

    Simpson, Kawanna J.; Musselman, Donald

    1979-01-01

    Techniques to enable accounting teachers to present the accounting worksheet are given, with examples of worksheet columns for income statement, balance sheet, revenue and expense, owner's equity, trial balance, and adjustments. The techniques also show the student the reasons (why) for and the mechanics (how) of the worksheet. (MF)

  2. High yielding biomass genotypes of willow (Salix spp.) show differences in below ground biomass allocation

    PubMed Central

    Cunniff, Jennifer; Purdy, Sarah J.; Barraclough, Tim J.P.; Castle, March; Maddison, Anne L.; Jones, Laurence E.; Shield, Ian F.; Gregory, Andrew S.; Karp, Angela

    2015-01-01

    Willows (Salix spp.) grown as short rotation coppice (SRC) are viewed as a sustainable source of biomass with a positive greenhouse gas (GHG) balance due to their potential to fix and accumulate carbon (C) below ground. However, exploiting this potential has been limited by the paucity of data available on below ground biomass allocation and the extent to which it varies between genotypes. Furthermore, it is likely that allocation can be altered considerably by environment. To investigate the role of genotype and environment on allocation, four willow genotypes were grown at two replicated field sites in southeast England and west Wales, UK. Above and below ground biomass was intensively measured over two two-year rotations. Significant genotypic differences in biomass allocation were identified, with below ground allocation differing by up to 10% between genotypes. Importantly, the genotype with the highest below ground biomass also had the highest above ground yield. Furthermore, leaf area was found to be a good predictor of below ground biomass. Growth environment significantly impacted allocation; the willow genotypes grown in west Wales had up to 94% more biomass below ground by the end of the second rotation. A single investigation into fine roots showed the same pattern with double the volume of fine roots present. This greater below ground allocation may be attributed primarily to higher wind speeds, plus differences in humidity and soil characteristics. These results demonstrate that the capacity exists to breed plants with both high yields and high potential for C accumulation. PMID:26339128

  3. High yielding biomass genotypes of willow (Salix spp.) show differences in below ground biomass allocation.

    PubMed

    Cunniff, Jennifer; Purdy, Sarah J; Barraclough, Tim J P; Castle, March; Maddison, Anne L; Jones, Laurence E; Shield, Ian F; Gregory, Andrew S; Karp, Angela

    2015-09-01

    Willows (Salix spp.) grown as short rotation coppice (SRC) are viewed as a sustainable source of biomass with a positive greenhouse gas (GHG) balance due to their potential to fix and accumulate carbon (C) below ground. However, exploiting this potential has been limited by the paucity of data available on below ground biomass allocation and the extent to which it varies between genotypes. Furthermore, it is likely that allocation can be altered considerably by environment. To investigate the role of genotype and environment on allocation, four willow genotypes were grown at two replicated field sites in southeast England and west Wales, UK. Above and below ground biomass was intensively measured over two two-year rotations. Significant genotypic differences in biomass allocation were identified, with below ground allocation differing by up to 10% between genotypes. Importantly, the genotype with the highest below ground biomass also had the highest above ground yield. Furthermore, leaf area was found to be a good predictor of below ground biomass. Growth environment significantly impacted allocation; the willow genotypes grown in west Wales had up to 94% more biomass below ground by the end of the second rotation. A single investigation into fine roots showed the same pattern with double the volume of fine roots present. This greater below ground allocation may be attributed primarily to higher wind speeds, plus differences in humidity and soil characteristics. These results demonstrate that the capacity exists to breed plants with both high yields and high potential for C accumulation.

  4. Children's recognition of fairness and others' welfare in a resource allocation task: Age related changes.

    PubMed

    Rizzo, Michael T; Elenbaas, Laura; Cooley, Shelby; Killen, Melanie

    2016-08-01

    The present study investigated age-related changes regarding children's (N = 136) conceptions of fairness and others' welfare in a merit-based resource allocation paradigm. To test whether children at 3- to 5-years-old and 6- to 8-years-old took others' welfare into account when dividing resources, in addition to merit and equality concerns, children were asked to allocate, judge, and reason about allocations of necessary (needed to avoid harm) and luxury (enjoyable to have) resources to a hardworking and a lazy character. While 3- to 5-year-olds did not differentiate between distributing luxury and necessary resources, 6- to 8-year-olds allocated luxury resources more meritoriously than necessary resources. Further, children based their allocations of necessary resources on concerns for others' welfare, rather than merit, even when one character was described as working harder. The findings revealed that, with age, children incorporated the concerns for others' welfare and merit into their conceptions of fairness in a resource allocation context, and prioritized these concerns differently depending on whether they were allocating luxury or necessary resources. Further, with age, children weighed multiple moral concerns including equality, merit, and others' welfare, when determining the fair allocation of resources. (PsycINFO Database Record

  5. Balancing formal and informal care for older persons: how case managers respond.

    PubMed

    Peckham, Allie; Williams, A Paul; Neysmith, Sheila

    2014-06-01

    This study examined how front-line home and community-care (H&CC) case managers view the role of informal caregivers, and the factors that contribute to H&CC managers' resource allocation decisions. The study research used two methods of data collection: (a) secondary analysis of the results from balance of care (BoC) simulations conducted in nine regions of Ontario, and (b) in-depth follow-up interviews with participating BoC case managers. Results suggest that case managers unanimously agree that the unit of care in the H&CC sector is not confined to the individual, as in acute care, but encompasses both the individual and the caregiver. We found, however, considerable variation in the mix and volume of H&CC services recommended by case managers. We conclude that variability in decision making may reflect the lack of regulations, best practices, and accountability guidelines in the H&CC sector.

  6. Balance Food and Activity

    MedlinePlus

    ... eNewsletters Calendar Balance Food and Activity What is Energy Balance? Energy is another word for "calories." Your ... adults, fewer calories are needed at older ages. Energy Balance in Real Life Think of it as ...

  7. Dizziness and Balance

    MedlinePlus

    AUDIOLOGY Dizziness and Balance Inform ation Seri es Our balance system helps us walk, run, and move without falling. ... if I have a problem with balance or dizziness? It is important to see your doctor if ...

  8. 10 CFR 217.53 - Types of allocation orders.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 3 2013-01-01 2013-01-01 false Types of allocation orders. 217.53 Section 217.53 Energy DEPARTMENT OF ENERGY OIL ENERGY PRIORITIES AND ALLOCATIONS SYSTEM Allocation Actions § 217.53 Types of allocation orders. There are three types of allocation orders available for communicating allocation...

  9. Radio Resource Allocation on Complex 4G Wireless Cellular Networks

    NASA Astrophysics Data System (ADS)

    Psannis, Kostas E.

    2015-09-01

    In this article we consider the heuristic algorithm which improves step by step wireless data delivery over LTE cellular networks by using the total transmit power with the constraint on users’ data rates, and the total throughput with the constraints on the total transmit power as well as users’ data rates, which are jointly integrated into a hybrid-layer design framework to perform radio resource allocation for multiple users, and to effectively decide the optimal system parameter such as modulation and coding scheme (MCS) in order to adapt to the varying channel quality. We propose new heuristic algorithm which balances the accessible data rate, the initial data rates of each user allocated by LTE scheduler, the priority indicator which signals delay- throughput- packet loss awareness of the user, and the buffer fullness by achieving maximization of radio resource allocation for multiple users. It is noted that the overall performance is improved with the increase in the number of users, due to multiuser diversity. Experimental results illustrate and validate the accuracy of the proposed methodology.

  10. Maternal-fetal resource allocation: co-operation and conflict.

    PubMed

    Fowden, A L; Moore, T

    2012-11-01

    Pregnancy is generally a co-operative interaction between mother and fetus in which the evolutionary genetic interests of both benefit from production of healthy offspring. While this view is largely supported by empirical data, Kinship Theory predicts that mother and fetus will disagree over the optimum level of maternal investment that maximises their respective fitnesses. This conflict will be more evident with polyandrous than monogamous mating systems, when resources are scarce and in late gestation when the fetus is growing maximally, particularly if conceptus mass is large relative to maternal mass. As the site of nutrient transfer, the placenta is pivotal in the tug-of-war between mother and fetus over resource allocation. It responds to both fetal signals of nutrient demand and maternal signals of nutrient availability and, by adapting its phenotype, regulates the distribution of available resources. These adaptations involve changes in placental size, morphology, transport characteristics, metabolism and hormone bioavailability. They are mediated by key growth regulatory, endocrine and nutrient supply genes responsive to mismatches between nutrient availability and the fetal genetic drive for growth. Indeed, evolution of genomic imprinting and placental secretion of hormones are believed to have been driven by maternal-fetal conflict over resource allocation. Although many of the specific mechanisms involved still have to be identified, the placenta confers optimal fitness on the offspring for its developmental environment by balancing conflict and cooperation in the allocation of resources through generation of nutrient transport phenotypes specific to the prevailing nutritional conditions and/or fetal genotype.

  11. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  12. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  13. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  14. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  15. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  16. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  17. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  18. 31 CFR 202.7 - Maintenance of balances within authorizations.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Maintenance of balances within... FINANCIAL AGENTS OF THE FEDERAL GOVERNMENT 1 § 202.7 Maintenance of balances within authorizations. (a... public money on deposit in accounts with depositaries are responsible for the maintenance of balances...

  19. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  20. 31 CFR 203.19 - Sources of balances.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Sources of balances. 203.19 Section... § 203.19 Sources of balances. A financial institution must be a collector depositary that accepts term... TIP main account balance pursuant to subpart C of this part; (b) EFTPS ACH credit and...

  1. 12 CFR 226.11 - Treatment of credit balances.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Treatment of credit balances. 226.11 Section... SYSTEM TRUTH IN LENDING (REGULATION Z) Open-End Credit § 226.11 Treatment of credit balances. When a credit balance in excess of $1 is created on a credit account (through transmittal of funds to a...

  2. Allocation of speech in conversation.

    PubMed

    Simon, Carsta; Baum, William M

    2017-03-01

    In a replication and extension of Conger and Killeen's (1974) widely cited demonstration of matching in conversations, we evaluated nine participants' allocation of speech and gaze to two conversational partners. German speakers participated in two 90-min sessions in which confederates uttered approval on independent variable-interval schedules. In one of the sessions, confederates uttered approval contingent upon and contiguous with eye contact whereas in the other session approval was uttered independent of the participant's gaze. Several measures of participants' verbal behavior were taken, including relative duration and rate of speech and gaze. These were compared to confederates' relative rate of approval and relative duration and rate of talk. The generalized matching equation was fitted to the various relations between participants' behavior and confederates' behavior. Conger and Killeen's results were not replicated; participants' response allocation did not show a systematic relation to the confederates' relative rate of approval. The strongest relations were to overall talk, rather than approval. In both conditions, the participant talked more to the confederate who talked less-inverse or antimatching. Participants' gaze showed the same inverse relation to the confederates' talk. Requiring gaze to be directed toward a confederate for delivery of approval made no difference in the results. The absence of a difference combined with prior research suggests that matching or antimatching in conversations is more likely due to induction than to reinforcement.

  3. DYMAC digital electronic balance. [LASL Plutonium Processing Facility

    SciTech Connect

    Stephens, M.M.

    1980-06-01

    The Dynamic Materials Accountability (DYMAC) System at LASL integrates nondestructive assay (NDA) instruments with interactive data-processing equipment to provide near-real-time accountability of the nuclear material in the LASL Plutonium Processing Facility. The most widely used NDA instrument in the system is the DYMAC digital electronic balance. The DYMAC balance is a commercial instrument that has been modified at LASL for weighing material in gloveboxes and for transmitting the weight data directly to a central computer. This manual describes the balance components, details the LASL modifications, reviews a DYMAC measurement control program that monitors balance performance, and provides instructions for balance operation and maintenance.

  4. Distributed rate allocation for multi-flow video delivery

    NASA Astrophysics Data System (ADS)

    Chakareski, Jacob; Argyriou, Antonios

    2009-01-01

    We consider rate-distortion (RD) optimized multi-flow video delivery in unstructured overlay networks. We show that this problem can be studied as a distributed rate allocation. To solve the problem over the participating peers in the overlay, we apply classical decomposition techniques such that the network-wide utility of video distortion is minimized. Media packets are assumed to be piggy-backed with RD preambles that contain information regarding their impact on decoder video distortion and their size. This allows for converting the calculated optimal rate allocation at every node into simple forwarding or dropping actions. Furthermore, the proposed distributed media streaming framework employs a network inference algorithm for minimizing the flow of duplicate packets over the network and utilizing thus more efficiently the available resources. Our simulation results indicate that significant quality benefits can be achieved when the precise RD characteristics of a media presentation are taken into account.

  5. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... of short-term notes receivable or other evidences (except interest coupons) of money receivable and... refinancing of short-term obligations means replacement with long-term obligations or equity securities or renewal, extension, or replacement with short-term obligations for an uninterrupted period...

  6. ENVIRONMENTAL ACCOUNTING: BALANCING ECONOMIC GROWTH AND ENVIRONMENTAL QUALITY

    EPA Science Inventory

    Modern industrial economies depend on the environment to support economic production and a high standard of living. Economic production, in turn, impacts the productivity of ecosystems through waste production and resource use or diversion. Human activities control many energy an...

  7. Evaluating Principals: Balancing Accountability with Professional Growth. Executive Summary

    ERIC Educational Resources Information Center

    New Leaders for New Schools (NJ1), 2010

    2010-01-01

    Effective principals are those who boost academic achievement for all students, increase the effectiveness of their teaching staffs, and consistently take leadership actions shown to improve outcomes for students. Therefore principal evaluation systems should place 70% of their weight on the ability of principals to increase student achievement…

  8. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  9. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  10. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  11. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  12. 18 CFR 367.1710 - Account 171, Interest and dividends receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171...) Interest that is not subject to current settlement must not be included in this account, but in the...

  13. Algorithm Optimally Allocates Actuation of a Spacecraft

    NASA Technical Reports Server (NTRS)

    Motaghedi, Shi

    2007-01-01

    A report presents an algorithm that solves the following problem: Allocate the force and/or torque to be exerted by each thruster and reaction-wheel assembly on a spacecraft for best performance, defined as minimizing the error between (1) the total force and torque commanded by the spacecraft control system and (2) the total of forces and torques actually exerted by all the thrusters and reaction wheels. The algorithm incorporates the matrix vector relationship between (1) the total applied force and torque and (2) the individual actuator force and torque values. It takes account of such constraints as lower and upper limits on the force or torque that can be applied by a given actuator. The algorithm divides the aforementioned problem into two optimization problems that it solves sequentially. These problems are of a type, known in the art as semi-definite programming problems, that involve linear matrix inequalities. The algorithm incorporates, as sub-algorithms, prior algorithms that solve such optimization problems very efficiently. The algorithm affords the additional advantage that the solution requires the minimum rate of consumption of fuel for the given best performance.

  14. Inverse Statistics and Asset Allocation Efficiency

    NASA Astrophysics Data System (ADS)

    Bolgorian, Meysam

    In this paper using inverse statistics analysis, the effect of investment horizon on the efficiency of portfolio selection is examined. Inverse statistics analysis is a general tool also known as probability distribution of exit time that is used for detecting the distribution of the time in which a stochastic process exits from a zone. This analysis was used in Refs. 1 and 2 for studying the financial returns time series. This distribution provides an optimal investment horizon which determines the most likely horizon for gaining a specific return. Using samples of stocks from Tehran Stock Exchange (TSE) as an emerging market and S&P 500 as a developed market, effect of optimal investment horizon in asset allocation is assessed. It is found that taking into account the optimal investment horizon in TSE leads to more efficiency for large size portfolios while for stocks selected from S&P 500, regardless of portfolio size, this strategy does not only not produce more efficient portfolios, but also longer investment horizons provides more efficiency.

  15. Balance in Assessment

    ERIC Educational Resources Information Center

    White, Richard

    2007-01-01

    The review by Black and Wiliam of national systems makes clear the complexity of assessment, and identifies important issues. One of these is "balance": balance between local and central responsibilities, balance between the weights given to various purposes of schooling, balance between weights for various functions of assessment, and balance…

  16. A Question of Balance

    ERIC Educational Resources Information Center

    Claxton, David B.; Troy, Maridy; Dupree, Sarah

    2006-01-01

    Most authorities consider balance to be a component of skill-related physical fitness. Balance, however, is directly related to health, especially for older adults. Falls are a leading cause of injury and death among the elderly. Improved balance can help reduce falls and contribute to older people remaining physically active. Balance is a…

  17. Dynamic balance improvement program

    NASA Technical Reports Server (NTRS)

    Butner, M. F.

    1983-01-01

    The reduction of residual unbalance in the space shuttle main engine (SSME) high pressure turbopump rotors was addressed. Elastic rotor response to unbalance and balancing requirements, multiplane and in housing balancing, and balance related rotor design considerations were assessed. Recommendations are made for near term improvement of the SSME balancing and for future study and development efforts.

  18. 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.

  19. Allocation to carbon storage pools in Norway spruce saplings under drought and low CO2.

    PubMed

    Hartmann, Henrik; McDowell, Nate G; Trumbore, Susan

    2015-03-01

    Non-structural carbohydrates (NSCs) are critical to maintain plant metabolism under stressful environmental conditions, but we do not fully understand how NSC allocation and utilization from storage varies with stress. While it has become established that storage allocation is unlikely to be a mere overflow process, very little empirical evidence has been produced to support this view, at least not for trees. Here we present the results of an intensively monitored experimental manipulation of whole-tree carbon (C) balance (young Picea abies (L.) H Karst.) using reduced atmospheric [CO2] and drought to reduce C sources. We measured specific C storage pools (glucose, fructose, sucrose, starch) over 21 weeks and converted concentration measurement into fluxes into and out of the storage pool. Continuous labeling ((13)C) allowed us to track C allocation to biomass and non-structural C pools. Net C fluxes into the storage pool occurred mainly when the C balance was positive. Storage pools increased during periods of positive C gain and were reduced under negative C gain. (13)C data showed that C was allocated to storage pools independent of the net flux and even under severe C limitation. Allocation to below-ground tissues was strongest in control trees followed by trees experiencing drought followed by those grown under low [CO2]. Our data suggest that NSC storage has, under the conditions of our experimental manipulation (e.g., strong progressive drought, no above-ground growth), a high allocation priority and cannot be considered an overflow process. While these results also suggest active storage allocation, definitive proof of active plant control of storage in woody plants requires studies involving molecular tools.

  20. 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)

  1. Constant time worker thread allocation via configuration caching

    DOEpatents

    Eichenberger, Alexandre E; O'Brien, John K. P.

    2014-11-04

    Mechanisms are provided for allocating threads for execution of a parallel region of code. A request for allocation of worker threads to execute the parallel region of code is received from a master thread. Cached thread allocation information identifying prior thread allocations that have been performed for the master thread are accessed. Worker threads are allocated to the master thread based on the cached thread allocation information. The parallel region of code is executed using the allocated worker threads.

  2. Balancing Vanguard Satellites

    NASA Technical Reports Server (NTRS)

    Simkovich, A.; Baumann, Robert C.

    1961-01-01

    The Vanguard satellites and component parts were balanced within the specified limits by using a Gisholt Type-S balancer in combination with a portable International Research and Development vibration analyzer and filter, with low-frequency pickups. Equipment and procedures used for balancing are described; and the determination of residual imbalance is accomplished by two methods: calculation, and graphical interpretation. Between-the-bearings balancing is recommended for future balancing of payloads.

  3. Optimization Model for cooperative water allocation and valuation in large river basins regarding environmental constraints

    NASA Astrophysics Data System (ADS)

    Pournazeri, S.

    2011-12-01

    A comprehensive optimization model named Cooperative Water Allocation Model (CWAM) is developed for equitable and efficient water allocation and valuation of Zab river basin in order to solve the draught problems of Orumieh Lake in North West of Iran. The model's methodology consists of three phases. The first represents an initial water rights allocation among competing users. The second comprises the water reallocation process for complete usage by consumers. The third phase performs an allocation of the net benefit of the stakeholders participating in a coalition by applying cooperative game theory. The environmental constraints are accounted for in the water allocation model by entering probable environmental damage in a target function, and inputting the minimum water requirement of users. The potential of underground water usage is evaluated in order to compensate for the variation in the amount of surface water. This is conducted by applying an integrated economic- hydrologic river basin model. A node-link river basin network is utilized in CWAM which consists of two major blocks. The first indicates the internal water rights allocation and the second is associated to water and net benefit reallocation. System control, loss in links by evaporation or seepage, modification of inflow into the node, loss in nodes and loss in outflow are considered in this model. Water valuation is calculated for environmental, industrial, municipal and agricultural usage by net benefit function. It can be seen that the water rights are allocated efficiently and incomes are distributed appropriately based on quality and quantity limitations.

  4. Kin effects on energy allocation in group-living ground squirrels.

    PubMed

    Viblanc, Vincent A; Saraux, Claire; Murie, Jan O; Dobson, F Stephen

    2016-09-01

    The social environment has potent effects on individual phenotype and fitness in group-living species. We asked whether the presence of kin might act on energy allocation, a central aspect of life-history variation. Using a 22-year data set on reproductive and somatic allocations in Columbian ground squirrels (Urocitellus columbianus), we tested the effects of co-breeding and non-breeding kin on the fitness and energy allocation balance between reproduction and personal body condition of individual females. Greater numbers of co-breeding kin had a positive effect on the number of offspring weaned, through the mechanism of altering energy allocation patterns. On average, females with higher numbers of co-breeding kin did not increase energy income but biased energy allocation towards reproduction. Co-breeding female kin ground squirrels maintain close nest burrows, likely providing a social buffer against territorial invasions from non-kin ground squirrels. Lower aggressiveness, lower risks of infanticide from female kin and greater protection of territorial boundaries may allow individual females to derive net fitness benefits via their energy allocation strategies. We demonstrated the importance of kin effects on a fundamental life-history trade-off.

  5. 75 FR 18016 - Notice of Allocation Availability (NOAA) Inviting Applications for the CY 2010 Allocation Round...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-08

    ... Community Development Financial Institutions Fund Notice of Allocation Availability (NOAA) Inviting...: Notice of Allocation Availability (NOAA) Inviting Applications for the CY 2010 Allocation Round of the... page, investor letters and organizational charts) in electronic form (see Section IV.D. of this...

  6. Optimal Resource Allocation in Electrical Network Defense

    SciTech Connect

    Yao, Y; Edmunds, T; Papageorgiou, D; Alvarez, R

    2004-01-15

    Infrastructure networks supplying electricity, natural gas, water, and other commodities are at risk of disruption due to well-engineered and coordinated terrorist attacks. Countermeasures such as hardening targets, acquisition of spare critical components, and surveillance can be undertaken to detect and deter these attacks. Allocation of available countermeasures resources to sites or activities in a manner that maximizes their effectiveness is a challenging problem. This allocation must take into account the adversary's response after the countermeasure assets are in place and consequence mitigation measures the infrastructure operation can undertake after the attack. The adversary may simply switch strategies to avoid countermeasures when executing the attack. Stockpiling spares of critical energy infrastructure components has been identified as a key element of a grid infrastructure defense strategy in a recent National Academy of Sciences report [1]. Consider a scenario where an attacker attempts to interrupt the service of an electrical network by disabling some of its facilities while a defender wants to prevent or minimize the effectiveness of any attack. The interaction between the attacker and the defender can be described in three stages: (1) The defender deploys countermeasures, (2) The attacker disrupts the network, and (3) The defender responds to the attack by rerouting power to maintain service while trying to repair damage. In the first stage, the defender considers all possible attack scenarios and deploys countermeasures to defend against the worst scenarios. Countermeasures can include hardening targets, acquiring spare critical components, and installing surveillance devices. In the second stage, the attacker, with full knowledge of the deployed countermeasures, attempts to disable some nodes or links in the network to inflict the greatest loss on the defender. In the third stage, the defender re-dispatches power and restores disabled nodes or

  7. 48 CFR 5452.249 - Allocation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Allocation. 5452.249 Section 5452.249 Federal Acquisition Regulations System DEFENSE LOGISTICS AGENCY, DEPARTMENT OF DEFENSE SOLICITATION PROVISIONS AND CONTRACT CLAUSES Texts of Provisions and Clauses 5452.249 Allocation. The...

  8. Inferential Aspects of Adaptive Allocation Rules.

    ERIC Educational Resources Information Center

    Berry, Donald A.

    In clinical trials, adaptive allocation means that the therapies assigned to the next patient or patients depend on the results obtained thus far in the trial. Although many adaptive allocation procedures have been proposed for clinical trials, few have actually used adaptive assignment, largely because classical frequentist measures of inference…

  9. Rethinking Reinforcement: Allocation, Induction, and Contingency

    ERIC Educational Resources Information Center

    Baum, William M.

    2012-01-01

    The concept of reinforcement is at least incomplete and almost certainly incorrect. An alternative way of organizing our understanding of behavior may be built around three concepts: "allocation," "induction," and "correlation." Allocation is the measure of behavior and captures the centrality of choice: All behavior entails choice and consists of…

  10. 42 CFR 24.2 - Allocation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Allocation. 24.2 Section 24.2 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES PERSONNEL SENIOR BIOMEDICAL RESEARCH SERVICE § 24.2 Allocation. (a) The Secretary, within the number authorized in the PHS Act, shall determine...

  11. 42 CFR 24.2 - Allocation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false Allocation. 24.2 Section 24.2 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES PERSONNEL SENIOR BIOMEDICAL RESEARCH SERVICE § 24.2 Allocation. (a) The Secretary, within the number authorized in the PHS Act, shall determine...

  12. 42 CFR 24.2 - Allocation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Allocation. 24.2 Section 24.2 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES PERSONNEL SENIOR BIOMEDICAL RESEARCH SERVICE § 24.2 Allocation. (a) The Secretary, within the number authorized in the PHS Act, shall determine...

  13. 42 CFR 24.2 - Allocation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false Allocation. 24.2 Section 24.2 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES PERSONNEL SENIOR BIOMEDICAL RESEARCH SERVICE § 24.2 Allocation. (a) The Secretary, within the number authorized in the PHS Act, shall determine...

  14. 42 CFR 24.2 - Allocation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false Allocation. 24.2 Section 24.2 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES PERSONNEL SENIOR BIOMEDICAL RESEARCH SERVICE § 24.2 Allocation. (a) The Secretary, within the number authorized in the PHS Act, shall determine...

  15. Projected 1999-2000 Cost Allocation Summary.

    ERIC Educational Resources Information Center

    Wisconsin Technical Coll. System Board, Madison.

    Information contained in this summary was derived from data submitted by Wisconsin technical colleges on their 1999-2000 projected cost allocation schedules. Cost allocation information is used to calculate the distribution of state aids to each college, and prepare financial and enrollment reports including state statistical summaries and reports…

  16. Resource Allocation: Ration, Fashion, or Innovashun?

    ERIC Educational Resources Information Center

    Lourens, Roy

    1986-01-01

    Resource allocation is a key factor in promoting or retarding innovation. In a restrictive economic climate, it is easy to use resource allocation for decremental rationing and to stifle innovative thinking. The technique can also be used to ensure that the institution's human resources are encouraged to identify opportunities for innovation. (MSE)

  17. 45 CFR 98.55 - Cost allocation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Cost allocation. 98.55 Section 98.55 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Use of Child Care and Development Funds § 98.55 Cost allocation. (a) The Lead Agency and...

  18. 45 CFR 98.55 - Cost allocation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 1 2014-10-01 2014-10-01 false Cost allocation. 98.55 Section 98.55 Public Welfare Department of Health and Human Services GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Use of Child Care and Development Funds § 98.55 Cost allocation. (a) The Lead Agency and...

  19. 45 CFR 98.55 - Cost allocation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 1 2012-10-01 2012-10-01 false Cost allocation. 98.55 Section 98.55 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Use of Child Care and Development Funds § 98.55 Cost allocation. (a) The Lead Agency and...

  20. 45 CFR 98.55 - Cost allocation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 1 2011-10-01 2011-10-01 false Cost allocation. 98.55 Section 98.55 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Use of Child Care and Development Funds § 98.55 Cost allocation. (a) The Lead Agency and...

  1. 45 CFR 98.55 - Cost allocation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 1 2013-10-01 2013-10-01 false Cost allocation. 98.55 Section 98.55 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CHILD CARE AND DEVELOPMENT FUND Use of Child Care and Development Funds § 98.55 Cost allocation. (a) The Lead Agency and...

  2. 24 CFR 92.50 - Formula allocation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Congress appropriates less than $1.5 billion of HOME funds, $335,000 is substituted for $500,000. (4) The... Development HOME INVESTMENT PARTNERSHIPS PROGRAM Allocation Formula § 92.50 Formula allocation. (a... factors. The first and sixth factors are weighted 0.1; the other four factors are weighted 0.2....

  3. 10 CFR 490.503 - Credit allocation.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 3 2013-01-01 2013-01-01 false Credit allocation. 490.503 Section 490.503 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... described in section 490.507 of this part, DOE shall allocate one credit for each alternative fueled...

  4. 10 CFR 490.503 - Credit allocation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Credit allocation. 490.503 Section 490.503 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle Credit Program § 490.503 Credit allocation. (a) Based on annual credit activity report information,...

  5. 10 CFR 490.503 - Credit allocation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 3 2011-01-01 2011-01-01 false Credit allocation. 490.503 Section 490.503 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... described in section 490.507 of this part, DOE shall allocate one credit for each alternative fueled...

  6. 10 CFR 490.503 - Credit allocation.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 3 2012-01-01 2012-01-01 false Credit allocation. 490.503 Section 490.503 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... described in section 490.507 of this part, DOE shall allocate one credit for each alternative fueled...

  7. 10 CFR 490.503 - Credit allocation.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 3 2014-01-01 2014-01-01 false Credit allocation. 490.503 Section 490.503 Energy DEPARTMENT OF ENERGY ENERGY CONSERVATION ALTERNATIVE FUEL TRANSPORTATION PROGRAM Alternative Fueled Vehicle... described in section 490.507 of this part, DOE shall allocate one credit for each alternative fueled...

  8. Projected 1998-99 Cost Allocation Summary.

    ERIC Educational Resources Information Center

    Chin, Edward

    Designed for use in calculating the distribution of state aid to colleges in the Wisconsin Technical College System (WTCS) and in preparing financial and enrollment reports, this document provides a summary of projected cost allocations for the WTCS for 1998-99, derived from data submitted by the colleges on cost allocation schedules. Following a…

  9. 50 CFR 660.55 - Allocations.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... PACIFIC OCEAN PERCH 95 5 WIDOW 91 9 Chilipepper S. of 40°10′ N. lat. 75 25 Splitnose S. of 40°10′ N. lat... rockfish, Pacific Ocean Perch, and widow rockfish, the trawl allocation is further subdivided among the... nonwhiting fishery. (B) Pacific Ocean Perch (POP). Allocate 17 percent or 30 mt, whichever is greater, of...

  10. 50 CFR 660.55 - Allocations.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Sablefish S. of 36° N. lat. 42 58 PACIFIC OCEAN PERCH 95 5 WIDOW 91 9 Chilipepper S. of 40°10′ N. lat. 75 25... rockfish, Pacific Ocean Perch, and widow rockfish, the trawl allocation will be further subdivided among.... For darkblotched rockfish, Pacific Ocean Perch, and widow rockfish, the trawl allocation is...

  11. 50 CFR 660.55 - Allocations.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Sablefish S. of 36° N. lat. 42 58 PACIFIC OCEAN PERCH 95 5 WIDOW 91 9 Chilipepper S. of 40°10′ N. lat. 75 25... rockfish, Pacific Ocean Perch, and widow rockfish, the trawl allocation will be further subdivided among.... For darkblotched rockfish, Pacific Ocean Perch, and widow rockfish, the trawl allocation is...

  12. A Time Allocation Study of University Faculty

    ERIC Educational Resources Information Center

    Link, Albert N.; Swann, Christopher A.; Bozeman, Barry

    2008-01-01

    Many previous time allocation studies treat work as a single activity and examine trade-offs between work and other activities. This paper investigates the at-work allocation of time among teaching, research, grant writing and service by science and engineering faculty at top US research universities. We focus on the relationship between tenure…

  13. 23 CFR 1240.15 - Allocations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Allocations. 1240.15 Section 1240.15 Highways NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION AND FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION GUIDELINES SAFETY INCENTIVE GRANTS FOR USE OF SEAT BELTS-ALLOCATIONS BASED ON SEAT BELT USE...

  14. 23 CFR 1240.15 - Allocations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 23 Highways 1 2011-04-01 2011-04-01 false Allocations. 1240.15 Section 1240.15 Highways NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION AND FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION GUIDELINES SAFETY INCENTIVE GRANTS FOR USE OF SEAT BELTS-ALLOCATIONS BASED ON SEAT BELT USE...

  15. 50 CFR 600.517 - Allocations.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 50 Wildlife and Fisheries 12 2013-10-01 2013-10-01 false Allocations. 600.517 Section 600.517 Wildlife and Fisheries FISHERY CONSERVATION AND MANAGEMENT, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE MAGNUSON-STEVENS ACT PROVISIONS Foreign Fishing § 600.517 Allocations. The...

  16. 50 CFR 600.517 - Allocations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 8 2010-10-01 2010-10-01 false Allocations. 600.517 Section 600.517 Wildlife and Fisheries FISHERY CONSERVATION AND MANAGEMENT, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE MAGNUSON-STEVENS ACT PROVISIONS Foreign Fishing § 600.517 Allocations. The...

  17. 50 CFR 660.320 - Allocations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Indian fishery, is divided into limited entry and open access fisheries. Separate allocations for the limited entry and open access fisheries will be established biennially or annually for certain species and... excluding set asides for recreational or tribal Indian fisheries) minus the allocation to the open...

  18. Adversarial Risk Analysis for Urban Security Resource Allocation.

    PubMed

    Gil, César; Rios Insua, David; Rios, Jesus

    2016-04-01

    Adversarial risk analysis (ARA) provides a framework to deal with risks originating from intentional actions of adversaries. We show how ARA may be used to allocate security resources in the protection of urban spaces. We take into account the spatial structure and consider both proactive and reactive measures, in that we aim at both trying to reduce criminality as well as recovering as best as possible from it, should it happen. We deal with the problem by deploying an ARA model over each spatial unit, coordinating the models through resource constraints, value aggregation, and proximity. We illustrate our approach with an example that uncovers several relevant policy issues.

  19. Are outcome-adaptive allocation trials ethical?

    PubMed

    Hey, Spencer Phillips; Kimmelman, Jonathan

    2015-04-01

    Randomization is firmly established as a cornerstone of clinical trial methodology. Yet, the ethics of randomization continues to generate controversy. The default, and most efficient, allocation scheme randomizes patients equally (1:1) across all arms of study. However, many randomized trials are using outcome-adaptive allocation schemes, which dynamically adjust the allocation ratio in favor of the better performing treatment arm. Advocates of outcome-adaptive allocation contend that it better accommodates clinical equipoise and promotes informed consent, since such trials limit patient-subject exposure to sub-optimal care. In this essay, we argue that this purported ethical advantage of outcome-adaptive allocation does not stand up to careful scrutiny in the setting of two-armed studies and/or early-phase research.

  20. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124, Other investments. (a) This account must include the book cost of investments in securities issued or assumed by...

  1. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock issued. This account must include the par or stated value of all preferred stock issued and outstanding....

  2. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock issued. This account must include the par or stated value of all common capital stock issued...

  3. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock issued. This account must include the par or stated value of all common capital stock issued...

  4. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock issued. This account must include the par or stated value of all preferred stock issued and outstanding....

  5. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock issued. This account must include the par or stated value of all common capital stock issued...

  6. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock issued. This account must include the par or stated value of all preferred stock issued and outstanding....

  7. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock issued. This account must include the par or stated value of all preferred stock issued and outstanding....

  8. 18 CFR 367.2010 - Account 201, Common stock issued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... stock issued. 367.2010 Section 367.2010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock issued. This account must include the par or stated value of all common capital stock issued...

  9. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... stock issued. 367.2040 Section 367.2040 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock issued. This account must include the par or stated value of all preferred stock issued and outstanding....

  10. 47 CFR 32.1191 - Accounts receivable allowance-other.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accounts receivable allowance-other. 32.1191 Section 32.1191 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  11. 47 CFR 32.1171 - Allowance for doubtful accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Allowance for doubtful accounts. 32.1171 Section 32.1171 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  12. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-associate companies, investment advances to these companies, and any investments not accounted for elsewhere... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124,...

  13. 18 CFR 367.1630 - Account 163, Stores expense undistributed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1630 Account 163,...

  14. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  15. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  16. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  17. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  18. 18 CFR 367.1310 - Account 131, Cash.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1310 Account 131, Cash. This account must include the amount of current cash funds except working funds....

  19. 49 CFR 33.54 - Elements of an allocation order.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 1 2013-10-01 2013-10-01 false Elements of an allocation order. 33.54 Section 33.54 Transportation Office of the Secretary of Transportation TRANSPORTATION PRIORITIES AND ALLOCATION SYSTEM Allocation Actions § 33.54 Elements of an allocation order. Each allocation order must include:...

  20. 10 CFR 217.54 - Elements of an allocation order.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 3 2013-01-01 2013-01-01 false Elements of an allocation order. 217.54 Section 217.54 Energy DEPARTMENT OF ENERGY OIL ENERGY PRIORITIES AND ALLOCATIONS SYSTEM Allocation Actions § 217.54 Elements of an allocation order. Each allocation order must include: (a) A detailed description of...

  1. 10 CFR 217.54 - Elements of an allocation order.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 3 2014-01-01 2014-01-01 false Elements of an allocation order. 217.54 Section 217.54 Energy DEPARTMENT OF ENERGY OIL ENERGY PRIORITIES AND ALLOCATIONS SYSTEM Allocation Actions § 217.54 Elements of an allocation order. Each allocation order must include: (a) A detailed description of...

  2. 49 CFR 33.54 - Elements of an allocation order.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 1 2012-10-01 2012-10-01 false Elements of an allocation order. 33.54 Section 33.54 Transportation Office of the Secretary of Transportation TRANSPORTATION PRIORITIES AND ALLOCATION SYSTEM Allocation Actions § 33.54 Elements of an allocation order. Each allocation order must include:...

  3. 10 CFR 217.54 - Elements of an allocation order.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 3 2012-01-01 2012-01-01 false Elements of an allocation order. 217.54 Section 217.54 Energy DEPARTMENT OF ENERGY OIL ENERGY PRIORITIES AND ALLOCATIONS SYSTEM Allocation Actions § 217.54 Elements of an allocation order. Each allocation order must include: (a) A detailed description of...

  4. 49 CFR 33.54 - Elements of an allocation order.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 1 2014-10-01 2014-10-01 false Elements of an allocation order. 33.54 Section 33.54 Transportation Office of the Secretary of Transportation TRANSPORTATION PRIORITIES AND ALLOCATION SYSTEM Allocation Actions § 33.54 Elements of an allocation order. Each allocation order must include:...

  5. 7 CFR 761.205 - Computing the formula allocation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Computing the formula allocation. 761.205 Section 761... Funds to State Offices § 761.205 Computing the formula allocation. (a) The formula allocation for FO, CL... program that the National Office allocates to a State Office. formula allocation = (amount available...

  6. Edaphic controls on ecosystem-level carbon allocation in two contrasting Amazon forests

    NASA Astrophysics Data System (ADS)

    Jiménez, Eliana M.; Peñuela-Mora, María. Cristina; Sierra, Carlos A.; Lloyd, Jon; Phillips, Oliver L.; Moreno, Flavio H.; Navarrete, Diego; Prieto, Adriana; Rudas, Agustín.; Álvarez, Esteban; Quesada, Carlos A.; Grande-Ortíz, Maria Angeles; García-Abril, Antonio; Patiño, Sandra

    2014-09-01

    Studies of carbon allocation in forests provide essential information for understanding spatial and temporal differences in carbon cycling that can inform models and predict possible responses to changes in climate. Amazon forests play a particularly significant role in the global carbon balance, but there are still large uncertainties regarding abiotic controls on the rates of net primary production (NPP) and the allocation of photosynthetic products to different ecosystem components. We evaluated three different aspects of stand-level carbon allocation (biomass, NPP, and its partitioning) in two amazon forests on different soils (nutrient-rich clay soils versus nutrient-poor sandy soils) but otherwise growing under similar conditions. We found differences in carbon allocation patterns between these two forests, showing that the forest on clay soil had a higher aboveground and total biomass as well as a higher aboveground NPP than the sandy forest. However, differences between the two forest types in terms of total NPP were smaller, as a consequence of different patterns in the carbon allocation of aboveground and belowground components. The proportional allocation of NPP to new foliage was relatively similar between them. Our results of aboveground biomass increments and fine-root production suggest a possible trade-off between carbon allocation to fine roots versus aboveground compartments, as opposed to the most commonly assumed trade-off between total aboveground and belowground production. Despite these differences among forests in terms of carbon allocation, the leaf area index showed only small differences, suggesting that this index is more indicative of total NPP than its aboveground or belowground components.

  7. Carbon allocation and accumulation in conifers

    SciTech Connect

    Gower, S.T.; Isebrands, J.G.; Sheriff, D.W.

    1995-07-01

    Forests cover approximately 33% of the land surface of the earth, yet they are responsible for 65% of the annual carbon (C) accumulated by all terrestrial biomes. In general, total C content and net primary production rates are greater for forests than for other biomes, but C budgets differ greatly among forests. Despite several decades of research on forest C budgets, there is still an incomplete understanding of the factors controlling C allocation. Yet, if we are to understand how changing global events such as land use, climate change, atmospheric N deposition, ozone, and elevated atmospheric CO{sub 2} affect the global C budget, a mechanistic understanding of C assimilation, partitioning, and allocation is necessary. The objective of this chapter is to review the major factors that influence C allocation and accumulation in conifer trees and forests. In keeping with the theme of this book, we will focus primarily on evergreen conifers. However, even among evergreen conifers, leaf, canopy, and stand-level C and nutrient allocation patterns differ, often as a function of leaf development and longevity. The terminology related to C allocation literature is often inconsistent, confusing and inadequate for understanding and integrating past and current research. For example, terms often used synonymously to describe C flow or movement include translocation, transport, distribution, allocation, partitioning, apportionment, and biomass allocation. A common terminology is needed because different terms have different meanings to readers. In this paper we use C allocation, partitioning, and accumulation according to the definitions of Dickson and Isebrands (1993). Partitioning is the process of C flow into and among different chemical, storage, and transport pools. Allocation is the distribution of C to different plant parts within the plant (i.e., source to sink). Accumulation is the end product of the process of C allocation.

  8. 76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-24

    ... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other Amendments to... Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with the Securities and Exchange...

  9. Occlusal cranial balancing technique.

    PubMed

    Smith, Gerald H

    2007-01-01

    The acronym for Occlusal Cranial Balancing Technique is OCB. The OCB concept is based on the architectural principle of a level foundation. The principles of Occlusal Cranial Balancing are a monumental discovery and if applied will enhance total body function.

  10. Skylab water balance analysis

    NASA Technical Reports Server (NTRS)

    Leonard, J. I.

    1977-01-01

    The water balance of the Skylab crew was analyzed. Evaporative water loss using a whole body input/output balance equation, water, body tissue, and energy balance was analyzed. The approach utilizes the results of several major Skylab medical experiments. Subsystems were designed for the use of the software necessary for the analysis. A partitional water balance that graphically depicts the changes due to water intake is presented. The energy balance analysis determines the net available energy to the individual crewman during any period. The balances produce a visual description of the total change of a particular body component during the course of the mission. The information is salvaged from metabolic balance data if certain techniques are used to reduce errors inherent in the balance method.

  11. Career Integration in the Public Accounting Profession

    ERIC Educational Resources Information Center

    Ras, Gerard J. M.

    2008-01-01

    This paper seeks to solve the labor shortage in the public accounting profession. It examines why people want to become CPAs, the influence of generational differences on career choices and considers methods to attract and retain CPAs that focus on attracting students, work-life balance issues and alternative work arrangements through career…

  12. Polarization-balanced beamsplitter

    DOEpatents

    Decker, Derek E.

    1998-01-01

    A beamsplitter assembly that includes several beamsplitter cubes arranged to define a plurality of polarization-balanced light paths. Each polarization-balanced light path contains one or more balanced pairs of light paths, where each balanced pair of light paths includes either two transmission light paths with orthogonal polarization effects or two reflection light paths with orthogonal polarization effects. The orthogonal pairing of said transmission and reflection light paths cancels polarization effects otherwise caused by beamsplitting.

  13. Polarization-balanced beamsplitter

    DOEpatents

    Decker, D.E.

    1998-02-17

    A beamsplitter assembly is disclosed that includes several beamsplitter cubes arranged to define a plurality of polarization-balanced light paths. Each polarization-balanced light path contains one or more balanced pairs of light paths, where each balanced pair of light paths includes either two transmission light paths with orthogonal polarization effects or two reflection light paths with orthogonal polarization effects. The orthogonal pairing of said transmission and reflection light paths cancels polarization effects otherwise caused by beamsplitting. 10 figs.

  14. 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…

  15. 26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... corporation bore the responsibility for decommissioning one or more nuclear power plants to the extent assets... funding the decommissioning of one or more nuclear power plants; (B) That is described to the Nuclear...) Transaction costs. Transaction costs are not taken into account in allocating ADSP or AGUB to assets in...

  16. 26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... corporation bore the responsibility for decommissioning one or more nuclear power plants to the extent assets... funding the decommissioning of one or more nuclear power plants; (B) That is described to the Nuclear...) Transaction costs. Transaction costs are not taken into account in allocating ADSP or AGUB to assets in...

  17. 26 CFR 1.338-6 - Allocation of ADSP and AGUB among target assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... corporation bore the responsibility for decommissioning one or more nuclear power plants to the extent assets... funding the decommissioning of one or more nuclear power plants; (B) That is described to the Nuclear...) Transaction costs. Transaction costs are not taken into account in allocating ADSP or AGUB to assets in...

  18. 40 CFR 97.521 - Recordation of TR NOX Ozone Season allowance allocations and auction results.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 22 2012-07-01 2012-07-01 false Recordation of TR NOX Ozone Season... SO2 TRADING PROGRAMS TR NOX Ozone Season Trading Program § 97.521 Recordation of TR NOX Ozone Season... Ozone Season source's compliance account the TR NOX Ozone Season allowances allocated to the TR...

  19. 40 CFR 97.521 - Recordation of TR NOX Ozone Season allowance allocations and auction results.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Recordation of TR NOX Ozone Season... SO2 TRADING PROGRAMS TR NOX Ozone Season Trading Program § 97.521 Recordation of TR NOX Ozone Season... Ozone Season source's compliance account the TR NOX Ozone Season allowances allocated to the TR...

  20. 40 CFR 97.521 - Recordation of TR NOX Ozone Season allowance allocations and auction results.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Recordation of TR NOX Ozone Season... SO2 TRADING PROGRAMS TR NOX Ozone Season Trading Program § 97.521 Recordation of TR NOX Ozone Season... Ozone Season source's compliance account the TR NOX Ozone Season allowances allocated to the TR...

  1. Children's Recognition of Fairness and Others' Welfare in a Resource Allocation Task: Age Related Changes

    ERIC Educational Resources Information Center

    Rizzo, Michael T.; Elenbaas, Laura; Cooley, Shelby; Killen, Melanie

    2016-01-01

    The present study investigated age-related changes regarding children's (N = 136) conceptions of fairness and others' welfare in a merit-based resource allocation paradigm. To test whether children at 3- to 5-years-old and 6- to 8-years-old took others' welfare into account when dividing resources, in addition to merit and equality concerns,…

  2. Wind Tunnel Balances

    NASA Technical Reports Server (NTRS)

    Warner, Edward P; Norton, F H

    1920-01-01

    Report embodies a description of the balance designed and constructed for the use of the National Advisory Committee for Aeronautics at Langley Field, and also deals with the theory of sensitivity of balances and with the errors to which wind tunnel balances of various types are subject.

  3. Coaching for Balance.

    ERIC Educational Resources Information Center

    Larson, Bonnie

    2001-01-01

    Discusses coaching for balance the integration of the whole self: physical (body), intellectual (mind), spiritual (soul), and emotional (heart). Offers four ways to identify problems and tell whether someone is out of balance and four coaching techniques for creating balance. (Contains 11 references.) (JOW)

  4. Human Balance System

    MedlinePlus

    ... and vision problems, and difficulty with concentration and memory. What is balance? Balance is the ability to maintain the body’s center of mass over its base of support. 1 A properly functioning balance system allows humans to see clearly while moving, identify orientation with ...

  5. La gestion des centrales hydroelectriques en serie par balancement des reservoirs

    NASA Astrophysics Data System (ADS)

    Laouini, Imed

    This thesis presents our approach for determining a weekly operating policy of a hydropower system consisting of several reservoirs in series using an aggregation-disaggregation method and a balancing rule. The objective function consists in maximizing the difference between the revenues of the energy surplus sold on the spot market and the cost of the energy bought to meet demand. The first step of the method consists in aggregating all installations on the river and then solving the aggregate model with stochastic dynamic programming. The feedback operating policy obtained by solving the aggregate model gives the amount of energy that should be stored at the end of each period. The second step consists of finding a rule and a relation which optimally allocates the entire storage between the reservoirs using a balancing rule. These rules were obtained by applying both, classical linear regression and the Multivariate Adaptive Regression Method (MARS) to results from a deterministic model that maximize hydropower production. Balancing reservoirs means managing the hydroelectric installations so that the total amount of potential energy stored in the system is distributed among the reservoirs of the system. This distribution must take into account the randomness of the reservoir inflows, the efficiency of the installations, and the variations of the water heads and the risk of spillage. This report will show how to determine and improve balancing rules for several reservoirs in series and will compare the results obtained for two and three reservoirs to those obtained with stochastic dynamic programming. The proposed method was also extended to a large scale system and more precisely to seven reservoirs in series.

  6. Dynamic Allocation of Sugars in Barley

    NASA Astrophysics Data System (ADS)

    Cumberbatch, L. C.; Crowell, A. S.; Fallin, B. A.; Howell, C. R.; Reid, C. D.; Weisenberger, A. G.; Lee, S. J.; McKisson, J. E.

    2014-03-01

    Allocation of carbon and nitrogen is a key factor for plant productivity. Measurements are carried out by tracing 11C-tagged sugars using positron emission tomography and coincidence counting. We study the mechanisms of carbon allocation and transport from carbohydrate sources (leaves) to sinks (stem, shoot, roots) under various environmental conditions such as soil nutrient levels and atmospheric CO2 concentration. The data are analyzed using a transfer function analysis technique to model transport and allocation in barley plants. The experimental technique will be described and preliminary results presented. This work was supported in part by USDOE Grant No. DE-FG02-97-ER41033 and DE-SC0005057.

  7. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  8. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1450... subject to current settlement in open accounts with associate companies. Items that do not bear a....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  9. Publicly funded medical savings accounts: expenditure and distributional impacts in Ontario, Canada.

    PubMed

    Hurley, Jeremiah; Guindon, G Emmanuel; Rynard, Vicki; Morgan, Steve

    2008-10-01

    This paper presents the findings from simulations of the introduction of publicly funded medical savings accounts (MSAs) in the province of Ontario, Canada. The analysis exploits a unique data set linking population-based health survey information with individual-level information on all physician services and hospital services utilization over a four-year period. The analysis provides greater detail along three dimensions than have previous analyses: (1) the distributional impacts of publicly funded MSAs across individuals of differing health statuses, incomes, ages, and current expenditures; (2) the impact of differing degrees of risk adjustment for MSA contributions; and (3) the impact of MSA funding over multiple years, incorporating year-to-year variation in spending at the individual level. In addition, it analyses more plausible designs for publicly funded MSAs than the existing studies. Government uses information available from year t - 1 to allocate its budget for year t in a manner that is ex ante fiscally neutral for the public sector: the government first withholds funds equal to expected catastrophic insurance payments under the MSA plan, and then allocates only the balance to individual MSA accounts. The government captures the savings associated with reduced health-care utilization under MSAs and we examine deductibles that vary by income rather than by current health-care expenditures. The impacts on public expenditures under these designs are more modest than in the previous studies and under plausible assumptions MSAs are predicted to decrease public expenditures. MSAs, however, are also predicted to have unavoidable negative distributional consequences with respect to both public expenditures and out-of-pocket spending.

  10. Resource Allocation and Budgeting for the 1972-73 Mini-Schools of the Alum Rock Voucher Demonstration. Analysis of the Education Voucher Demonstration. A Working Note.

    ERIC Educational Resources Information Center

    Haggart, S. A.; Furry, W. S.

    This Working Note documents the first year's events and outcomes in developing the budgeting system and resource allocation rules to support the Education Voucher Demonstration. The district now has systems for per pupil resource allocation and school/minischool cost center accounting. The basic voucher of $1,041 for grades 7-8, and $788 for…

  11. The construction of mental accounts in benefits decision making.

    PubMed

    Schweitzer, M E

    1999-01-01

    Mental accounting describes the psychological creation of separate accounts or budgets for categories of decisions. This process simplifies complex budget decisions in ways that significantly affect consumer behavior (Kahneman and Tversky 1981, 1984) and has been incorporated into economic theory (Shefrin and Thaler 1988). The impact of mental accounts on benefits decisions is likely to be significant. The creation of these accounts is context dependent, and prior work has demonstrated that the source and timing of payments affects the allocation of resources into mental accounts. Results from this work demonstrate that other normatively unimportant factors of the choice such as presentation order impact the construction of mental accounts. These results describe mental accounting biases within the context of health care benefits and demonstrate that the construction of mental accounts is highly unstable and easily manipulated within this domain.

  12. 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…

  13. Reconceptualizing balance: attributes associated with balance performance.

    PubMed

    Thomas, Julia C; Odonkor, Charles; Griffith, Laura; Holt, Nicole; Percac-Lima, Sanja; Leveille, Suzanne; Ni, Pensheng; Latham, Nancy K; Jette, Alan M; Bean, Jonathan F

    2014-09-01

    Balance tests are commonly used to screen for impairments that put older adults at risk for falls. The purpose of this study was to determine the attributes that were associated with balance performance as measured by the Frailty and Injuries: Cooperative Studies of Intervention Techniques (FICSIT) balance test. This study was a cross-sectional secondary analysis of baseline data from a longitudinal cohort study, the Boston Rehabilitative Impairment Study of the Elderly (Boston RISE). Boston RISE was performed in an outpatient rehabilitation research center and evaluated Boston area primary care patients aged 65 to 96 (N=364) with self-reported difficulty or task-modification climbing a flight of stairs or walking 1/2 of a mile. The outcome measure was standing balance as measured by the FICSIT-4 balance assessment. Other measures included: self-efficacy, pain, depression, executive function, vision, sensory loss, reaction time, kyphosis, leg range of motion, trunk extensor muscle endurance, leg strength and leg velocity at peak power. Participants were 67% female, had an average age of 76.5 (±7.0) years, an average of 4.1 (±2.0) chronic conditions, and an average FICSIT-4 score of 6.7 (±2.2) out of 9. After adjusting for age and gender, attributes significantly associated with balance performance were falls self-efficacy, trunk extensor muscle endurance, sensory loss, and leg velocity at peak power. FICSIT-4 balance performance is associated with a number of behavioral and physiologic attributes, many of which are amenable to rehabilitative treatment. Our findings support a consideration of balance as multidimensional activity as proposed by the current International Classification of Functioning, Disability, and Health (ICF) model.

  14. Contingent attentional capture or delayed allocation of attention?

    NASA Technical Reports Server (NTRS)

    Remington, R. W.; Folk, C. L.; McLean, J. P.

    2001-01-01

    Under certain circumstances, external stimuli will elicit an involuntary shift of spatial attention, referred to as attentional capture. According to the contingent involuntary orienting account (Folk, Remington, & Johnston, 1992), capture is conditioned by top-down factors that set attention to respond involuntarily to stimulus properties relevant to one's behavioral goals. Evidence for this comes from spatial cuing studies showing that a spatial cuing effect is observed only when cues have goal-relevant properties. Here, we examine alternative, decision-level explanations of the spatial cuing effect that attribute evidence of capture to postpresentation delays in the voluntary allocation of attention, rather than to on-line involuntary shifts in direct response to the cue. In three spatial cuing experiments, delayed-allocation accounts were tested by examining whether items at the cued location were preferentially processed. The experiments provide evidence that costs and benefits in spatial cuing experiments do reflect the on-line capture of attention. The implications of these results for models of attentional control are discussed.

  15. Children's allocation of resources in social dominance situations.

    PubMed

    Charafeddine, Rawan; Mercier, Hugo; Clément, Fabrice; Kaufmann, Laurence; Reboul, Anne; Van der Henst, Jean-Baptiste

    2016-11-01

    Two experiments with preschoolers (36 to 78 months) and 8-year-old children (Experiment 1, N = 173; Experiment 2, N = 132) investigated the development of children's resource distribution in dominance contexts. On the basis of the distributive justice literature, 2 opposite predictions were tested. Children could match resource allocation with the unequal social setting they observe and thus favor a dominant individual over a subordinate 1. Alternatively, children could choose to compensate the subordinate if they consider that the dominance asymmetry should be counteracted. Two experiments using a giving task (Experiment 1) and a taking task (Experiment 2) led to the same results. In both experiments, children took dominance into account when allocating resources. Moreover, their distributive decisions were similarly affected by age: Although 3- and 4-year-old children favored the dominant individual, 5-year-old children showed no preference and 8-year-old children strongly favored the subordinate. Several mechanisms accounting for this developmental pattern are discussed. (PsycINFO Database Record

  16. 50 CFR 679.62 - Inshore sector cooperative allocation program.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... pollock cooperative permit. (3) Conversion of quota share percentage to TAC allocations. (Effective April... that subarea. Each cooperative's annual pollock TAC allocation may be published in the proposed...

  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. Decomposition method for zonal resource allocation problems in telecommunication networks

    NASA Astrophysics Data System (ADS)

    Konnov, I. V.; Kashuba, A. Yu

    2016-11-01

    We consider problems of optimal resource allocation in telecommunication networks. We first give an optimization formulation for the case where the network manager aims to distribute some homogeneous resource (bandwidth) among users of one region with quadratic charge and fee functions and present simple and efficient solution methods. Next, we consider a more general problem for a provider of a wireless communication network divided into zones (clusters) with common capacity constraints. We obtain a convex quadratic optimization problem involving capacity and balance constraints. By using the dual Lagrangian method with respect to the capacity constraint, we suggest to reduce the initial problem to a single-dimensional optimization problem, but calculation of the cost function value leads to independent solution of zonal problems, which coincide with the above single region problem. Some results of computational experiments confirm the applicability of the new methods.

  19. Budget Issues: Analysis of Unexpected Balances at Selected Civil Agencies.

    DTIC Science & Technology

    1986-09-01

    analysis would have to be made at an account or line -item level to determine if the balances needed to be adjusted. Just because large unobliqated...specific account balances. Detailed analysis would have to be made at an account or line -item level to determine if the balances are excessive. We...APPENDIX I % % JOB METHODOLOGY 5~~ 0~~~~ ~ 5* UPAE TTSISO UNEXPENED BALACES AN DEVELOPE A DATABASE FO AND.5 __-SAF DEVLOED AUG DATA ASNFO EXAENES

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

    PubMed

    Ashton, C W; Duffie-Ashton, Denise

    2008-01-01

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