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. PMID:10387176

  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 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

  5. 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

  6. 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

  7. 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

  8. Constrained Allocation Flux Balance Analysis.

    PubMed

    Mori, Matteo; Hwa, Terence; Martin, Olivier C; De Martino, Andrea; Marinari, Enzo

    2016-06-01

    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. 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

  10. 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...

  11. 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...

  12. 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...

  13. 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. PMID:10165780

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false General allocation and accounting rules. 1.148-6...-6 General allocation and accounting rules. (a) In general—(1) Reasonable accounting methods required. An issuer may use any reasonable, consistently applied accounting method to account for...

  15. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Administration's Dividend Policy for Operators Receiving ODS (46 CFR part 283), accounting information for... 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....

  16. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Administration's Dividend Policy for Operators Receiving ODS (46 CFR part 283), accounting information for... 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....

  17. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Administration's Dividend Policy for Operators Receiving ODS (46 CFR part 283), accounting information for... 46 Shipping 8 2010-10-01 2010-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts....

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 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...

  19. 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...

  20. 14 CFR Section 3 - Chart of Balance Sheet Accounts

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 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...

  1. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Administration's Dividend Policy for Operators Receiving ODS (46 CFR part 283), accounting information for... 46 Shipping 8 2011-10-01 2011-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts....

  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. 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...

  4. 46 CFR 232.4 - Balance sheet accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Administration's Dividend Policy for Operators Receiving ODS (46 CFR part 283), accounting information for... 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....

  5. Resource Allocation Models and Accountability: A Jamaican Case Study

    ERIC Educational Resources Information Center

    Nkrumah-Young, Kofi K.; Powell, Philip

    2008-01-01

    Higher education institutions (HEIs) may be funded privately, by the state or by a mixture of the two. Nevertheless, any state financing of HE necessitates a mechanism to determine the level of support and the channels through which it is to be directed; that is, a resource allocation model. Public funding, through resource allocation models,…

  6. 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

  7. 26 CFR 1.148-6A - General allocation and accounting rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false General allocation and accounting rules. 1.148-6A Section 1.148-6A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... July 8, 1997 § 1.148-6A General allocation and accounting rules. (a) through (d)(3)(iii)(B) ....

  8. 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

  9. Socio-hydrological water balance for water allocation between human and environmental purposes in catchments

    NASA Astrophysics Data System (ADS)

    Zhou, S.; Huang, Y.; Wei, Y.; Wang, G.

    2015-08-01

    Rebalancing water allocation between human consumptive uses and the environment in water catchments is a global challenge. This paper proposes a socio-hydrological water balance framework by partitioning catchment total evapotranspiration (ET) into ET for society and ET for natural ecological systems, and establishing the linkage between the changes of water balance and its social drivers and resulting environmental consequences in the Murray-Darling Basin (MDB), Australia, over the period 1900-2010. The results show that the 100-year period of water management in the MDB could be divided into four periods corresponding to major changes in basin management within the socio-hydrological water balance framework: period 1 (1900-1956) - expansion of water and land use for the societal system, period 2 (1956-1978) - maximization of water and land use for the societal system, period 3 (1978-2002) - maximization of water use for the societal system from water diversion, and period 4 (2002-present) - rebalancing of water and land use between the societal and ecological systems. Most of management changes in the MDB were passive and responsive. A precautionary approach to water allocation between the societal and ecological systems should be developed. The socio-hydrological water balance framework could serve as a theoretical foundation for water allocation to evaluate the dynamic balance between the societal and ecological systems in catchments.

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. Balancing the Contradictions between Accountability and Systemic Reform.

    ERIC Educational Resources Information Center

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

    2001-01-01

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

  16. 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…

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. Dynamic and balanced capacity allocation scheme with uniform bandwidth for OFDM-PON systems

    NASA Astrophysics Data System (ADS)

    Lei, Cheng; Chen, Hongwei; Chen, Minghua; Yu, Ying; Guo, Qiang; Yang, Sigang; Xie, Shizhong

    2015-03-01

    As the bitrate of orthogonal frequency division multiplexing passive optical network (OFDM-PON) system is continuously increasing, how to effectively allocate the system bandwidth among the huge number of optical network units (ONUs) is one of the key problems before OFDM-PON can be practical deployed. Unlike traditional bandwidth allocation scheme, in this paper, the transmission performance of single ONU is for the first time taken into consideration and optimized. To reduce the manufacturing complexity and fully utilize the processing ability of the receivers, the system bandwidth is equally distributed to the ONUs. Bit loading is used to allocate the total transmission capacity, and power loading is used to guarantee the ONUs have balanced transmission performance even if they operate at different bitrate. In this way, a dynamic and balanced capacity allocation scheme with uniform bandwidth for OFDM-PON systems can be realized. At last, an experimental system is established to verify the feasibility of the proposed scheme, and the influence that the scheme brings to the whole system is also analyzed.

  2. 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...

  3. 75 FR 78877 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-17

    ....C. 401(k)). This regulation was published in proposed form on November 10, 2010 (75 FR 69026). The... 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...

  4. 26 CFR 1.148-6 - General allocation and accounting rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false General allocation and accounting rules. 1.148-6 Section 1.148-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds §...

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

    PubMed Central

    2012-01-01

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

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

    PubMed

    Vogl, Matthias

    2012-01-01

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

  7. 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...

  8. 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...

  9. 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...

  10. 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

  11. Rational Rationing or Discrimination: Balancing Equity and Efficiency Considerations in Kidney Allocation

    PubMed Central

    Ladin, Keren; Hanto, Douglas W.

    2011-01-01

    After six years of deliberation, the Organ Procurement and Transplantation Network recently released a concept document proposing changes to the kidney allocation algorithm, sparking a heated debate about priority-setting of scarce health resources and discrimination. Proponents of the proposal argue that it will result in an additional 15,223 life years following transplant annually for recipients, yet the benefit will not be equally distributed and will likely benefit younger patients. Critics argue the new model will promote age discrimination and may lead to a further decrease in live kidney donation. If true, these concerns could undermine fairness and damage public trust in the organ allocation system. We address these objections and consider their merit, highlighting both benefits and shortcomings of the proposal. We argue that, despite weaknesses of the proposal and the importance of maintaining consistency in patient and provider expectations over time, the proposal represents a needed first step in balancing equity and efficiency. PMID:21906253

  12. 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. PMID:19361015

  13. 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

  14. Tree carbon allocation dynamics determined using a carbon mass balance approach.

    PubMed

    Klein, Tamir; Hoch, Günter

    2015-01-01

    Tree internal carbon (C) fluxes between compound and compartment pools are difficult to measure directly. Here we used a C mass balance approach to decipher these fluxes and provide a full description of tree C allocation dynamics. We collected independent measurements of tree C sinks, source and pools in Pinus halepensis in a semi-arid forest, and converted all fluxes to g C per tree d(-1) . Using this data set, a process flowchart was created to describe and quantify the tree C allocation on diurnal to annual time-scales. The annual C source of 24.5 kg C per tree yr(-1) was balanced by C sinks of 23.5 kg C per tree yr(-1) , which partitioned into 70%, 17% and 13% between respiration, growth, and litter (plus export to soil), respectively. Large imbalances (up to 57 g C per tree d(-1) ) were observed as C excess during the wet season, and as C deficit during the dry season. Concurrent changes in C reserves (starch) were sufficient to buffer these transient C imbalances. The C pool dynamics calculated using the flowchart were in general agreement with the observed pool sizes, providing confidence regarding our estimations of the timing, magnitude, and direction of the internal C fluxes. PMID:25157793

  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, 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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. PMID:25517702

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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....

  17. 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...

  18. Student understanding of static equilibrium: Predicting and accounting for balancing

    NASA Astrophysics Data System (ADS)

    Ortiz, Luanna G.; Heron, Paula R. L.; Shaffer, Peter S.

    2005-06-01

    We report on an investigation of student ability to account for static equilibrium in the simple familiar case in which an object is balanced on a frictionless pivot or fulcrum. Written questions were administered to more than 1000 university students who had completed the relevant instruction in introductory calculus-based physics. Almost all the students were able to answer questions about simple systems composed of point-like objects. However, when the mass distribution was continuous, most students attributed equilibrium to forces of equal magnitude applied on both sides of the fulcrum. Moreover, many students treated horizontal and tilted bodies, even if they were at rest, as distinct cases. The difficulties we identified were very persistent. Hands-on activities that were not influenced by research results had no discernible effect on student performance. Direct attempts to address specific difficulties using lecture demonstrations based on the research tasks described in this article led to some improvement. Greater success has been achieved by using a tutorial in which students work in small groups on experiments and exercises suggested by research findings.

  19. 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....

  20. 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....

  1. 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....

  2. 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....

  3. 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....

  4. 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. PMID:25103090

  5. 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 MANAGEMENT AND BUDGET...

  6. 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

    ... 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 by educational institutions. 9905.502 Section 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  7. Balancing Technology with Established Methodology in the Accounting Classroom.

    ERIC Educational Resources Information Center

    Hoyt, William B.

    1996-01-01

    Discusses the role of technology in secondary accounting courses. Indicates that students must master the principles and concepts in accounting and must experience the manual preparation of documents before automated procedures are integrated. (Author/JOW)

  8. 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...

  9. 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...

  10. 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

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 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...

  11. 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

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 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. 26 CFR 1.148-6 - General allocation and accounting rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  14. 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...

  15. 75 FR 62345 - Minimum Balance Requirement and Automatic Replenishment Option for Deposit Account Holders

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-08

    ... Copyright Office published a notice in the Federal Register, 74 FR 33930, seeking public comment on a... Copyright Office 37 CFR Part 201 Minimum Balance Requirement and Automatic Replenishment Option for Deposit... a minimum balance in that account; mandate the closure of a deposit account the second time it...

  16. NCLB Waivers and Accountability: The Graduation Rate Balancing Act

    ERIC Educational Resources Information Center

    Young, Kathryn

    2013-01-01

    When it comes to state education accountability systems, times are changing fast. This is clearer than ever with the advent of not only waivers from No Child Left Behind (NCLB) but also the multitude of state accountability index systems and "A through F" school-grading systems rolling out across the country. The multiple measures of…

  17. 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...

  18. 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

    ... election activities pursuant to 11 CFR 100.24 may use only funds subject to the prohibitions and... that have established separate Federal and non-Federal accounts under 11 CFR 102.5(a)(1)(i) shall... or approved by the Commission) pursuant to 11 CFR 102.5 and 300.30. (c) Costs allocable by...

  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, 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...

  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, 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...

  1. 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. PMID:10151479

  2. 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...

  3. 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...

  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, 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...

  6. 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...

  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 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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,…

  16. 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.

  17. The Relationship between Time Allocated for Science in Elementary Schools and State Accountability Policies

    ERIC Educational Resources Information Center

    Judson, Eugene

    2013-01-01

    In the United States, student achievement results from mathematics and reading are always included in high-stakes accountability calculations. Because of this, it has been argued that other subjects have been minimized due to assessment and accountability policies. In this study, the accountability practices of states were differentiated into…

  18. Computing Balance Column Amount in Ledger Accounts. Student Manual and Instructor's Manual.

    ERIC Educational Resources Information Center

    McElveen, Peggy C.

    Supporting performance objective 31 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on computing the balance column amount in ledger accounts are included in this packet, which is one of a series. The student materials include a record of a…

  19. When Teaching Interferes with Learning: Balancing Accountability with the Unique Needs of Every Child

    ERIC Educational Resources Information Center

    Twombly, Susan

    2014-01-01

    This article highlights the practices of administrators and master teachers who are trying to balance the needs for accountability, prescribed curriculum, and learning standards with a broader view of education that gives equal importance to skills not so easily quantified by standardized tests. The author makes a case for the use of careful…

  20. Medical Savings Account balance and outpatient utilization: Evidence from Guangzhou, China.

    PubMed

    Zhang, Hui; Yuen, Peter P

    2016-02-01

    Medical Savings Account (MSA) is a financing instrument designed to reduce consumer-side moral hazards. The Urban Employee Basic Medical Insurance (UEBMI) scheme in China has an MSA component in addition to a Social Risk-pooling Fund. This study examines the association between MSA balance and outpatient utilization in Guangzhou, China, and determines MSA's impact on utilization under different circumstances. It also seeks to ascertain whether MSA has achieved its intended functions of "Cost-containment", "Saving for the future" and "Enabling utilization". The first group of 114,657 MSA account-holders, including both employees and retirees, who consistently insured with UEBMI from 2002 to 2007, are selected for this study. A two-part model is employed to estimate the effect of the MSA balance on the probability of outpatient services utilization and on the level of outpatient expenditure. Results show that MSA balance is significantly associated with the likelihood of using outpatient services as well as the level of outpatient expenditure. The association is a non-linear U-shaped relationship for working individuals, and an inverted U-shaped relationship for the retirees. The observed U-shaped relationship for working individuals implies that at lower MSA balance levels, a negative balance-expenditure relation exits, while at higher MSA balance levels, the relationship is positive - suggesting possible improper utilization when MSA balance reaches high levels. Setting a maximum MSA balance limit and/or allowing enrollees to use MSA funds to purchase private insurance appears to be desirable. The observed inverted U-shaped relationship for retirees suggests that many retirees have to spend whatever funds they have in their MSA for outpatient care, but the less healthy individuals are able to shift the spending to inpatient care which is mainly financed by the Social Risk-pooling Fund. The results of this study also affirm the usefulness of MSA in performing its

  1. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... FR 8260). C. Public Comments Three respondents submitted comments in response to the SDP. Two... Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board... CAS 403 thresholds at 48 CFR 9904.403-40(c)(2) that require use of the three factor formula...

  2. 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.

  3. Biomass allocation and nutrients balance related to the concentration of Nitrogen and Phosphorus in Salvinia auriculata (Salviniaceae).

    PubMed

    Medeiros, J C C; Coelho, F F; Teixeira, E

    2016-06-01

    Aquatic plants can use differential allocation (trade-off) of carbon among their structures depending on the nutrition concentration. Given that N and P are limiting in the growth of plants, our questions were: Are the N and P concentrations in S. auriculata related to the biomass allocation to its structures? Is a differential allocation of N and P between floating and submerged leaves? We evaluated the relation between the nutrients and the biomass allocation, and the trade-off among the leaves using the Spearman correlation. Our results showed that N and P concentrations in S. auriculata are related to the biomass allocation to its structures, and that there is no trade-off of these nutrients between "shoot and root". Thus, we can see the importance of N and P concentration in the biomass of S. auriculata, and why this plant is capable to development in different environments as a weedy. PMID:26959946

  4. 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

  5. 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. PMID:26840181

  6. 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.

  7. 12 CFR 227.23 - Unfair acts or practices regarding allocation of payments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Credit Card Account Practices Rule § 227.23 Unfair acts or practices regarding allocation of payments. When different annual percentage rates apply to different balances on a consumer credit card...

  8. Do differences in carbon allocation strategy account for large difference in productivity among four tropical Eucalyptus plantations?

    NASA Astrophysics Data System (ADS)

    Epron, D.; Nouvellon, Y.; Laclau, J.; Kinana, A.; Mazoumbou, J.; Almeida, J. D.; Deleporte, P.; Gonçalves, J.; Bouillet, J.

    2010-12-01

    The increasing demand for wood products is not satisfied by natural forests, and forest plantations are expected to provide a larger part of the global wood supply in the future. Eucalyptus is the dominant species planted in the tropics. Intensification of wood production will rely mainly on gain of productivity and on extension of afforested area on marginal zones. Wood production does not only depend on gross primary production (GPP) but also on carbon partitioning between growth (NPP) and respiration, and on NPP partitioning among the different plant organs (allocation). Less than one third of GPP is allocated to wood production in planted forest ecosystems and we hypothesized that this fraction varies among genotypes, or because of soil fertility, in relation to productivity. The partitioning of aboveground NPP between leaf, branch and stem growth was compared in four Eucalyptus plantations located in Congo and Brazil over an entire rotation (6 years). In addition, total below ground carbon allocation was estimated from soil respiration and litter fall measurements. Two clones differing in productivity were studies in Congo where productivity is known to be much less important than in Brazil. Two plots (fertilized or not with K) were studied in Brazil. In Congo, the wood production was twice higher in the most productive clone (UG) compared to the less productive one (PF1). This was due to a higher aboveground NPP, the surplus being allocated to wood production. In addition, an increase in leaf lifespan reduced the amount of carbon allocated to leaf production. Similar conclusions can be drawn when comparing K+ fertilised and control stand in Brazil where most of the surplus of aboveground NPP in fertilised plots was allocated to wood production and where leaf lifespan was also increased. Soil respiration increased in both sites with increasing NPP reflecting that more carbon is allocated below ground in these stands. A better understanding of genetic and

  9. 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. PMID:23916845

  10. 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.

  11. 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

    ... 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 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  12. 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... 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 9904.402...

  13. 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... 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 9904.402...

  14. Still Balancing Improvement and Accountability? Developments in External Quality Assurance in the Nordic Countries 1996-2006

    ERIC Educational Resources Information Center

    Dano, Trine; Stensaker, Bjorn

    2007-01-01

    The role and function of external quality assurance is of great importance for the development of an internal quality culture in higher education. Research has shown that external quality assurance can stimulate but also create obstacles for institutional improvement. To strike a balance between improvement and accountability is, therefore, a key…

  15. 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

    ... 9905.502 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... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  16. 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

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  17. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    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... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  18. 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

  19. 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.

  20. 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…

  1. 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.…

  2. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

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

  3. 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.…

  4. 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

  5. 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…

  6. 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…

  7. 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…

  8. 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…

  9. 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

  10. Working memory capacity accounts for the ability to switch between object-based and location-based allocation of visual attention.

    PubMed

    Bleckley, M Kathryn; Foster, Jeffrey L; Engle, Randall W

    2015-04-01

    Bleckley, Durso, Crutchfield, Engle, and Khanna (Psychonomic Bulletin & Review, 10, 884-889, 2003) found that visual attention allocation differed between groups high or low in working memory capacity (WMC). High-span, but not low-span, subjects showed an invalid-cue cost during a letter localization task in which the letter appeared closer to fixation than the cue, but not when the letter appeared farther from fixation than the cue. This suggests that low-spans allocated attention as a spotlight, whereas high-spans allocated their attention to objects. In this study, we tested whether utilizing object-based visual attention is a resource-limited process that is difficult for low-span individuals. In the first experiment, we tested the uses of object versus location-based attention with high and low-span subjects, with half of the subjects completing a demanding secondary load task. Under load, high-spans were no longer able to use object-based visual attention. A second experiment supported the hypothesis that these differences in allocation were due to high-spans using object-based allocation, whereas low-spans used location-based allocation. PMID:25421317

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

    PubMed

    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

  12. 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

  13. Economics of spectrum allocation

    NASA Astrophysics Data System (ADS)

    Melody, W. H.

    The effective and efficient allocation and use of the spectrum can be ensured only by a set of sharing rules that will reflect the interests, values, and power of all affected parties. What is now happening is that the new interests and different values of the developing countries are pressing to change the international sharing rules established by a small group of high-technology nations. It is noted that the latter have established a massive telecommunications infrastructure on the basis of inherited sharing rules that reflect only their interests and a much simplified scarcity problem. Once long-term goals and underlying principles of allocation are established, communication technologies and markets can be directed, through a series of adjustment policies, to achieve them. A crucial first step in the creation of an international information environment in which 'free' flows will be balanced flows is the establishment of a balanced and equitable set of sharing rules for the radio spectrum.

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

    PubMed

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

    2011-04-01

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

  15. Does the regulation of local excitation-inhibition balance aid in recovery of functional connectivity? A computational account.

    PubMed

    Vattikonda, Anirudh; Surampudi, Bapi Raju; Banerjee, Arpan; Deco, Gustavo; Roy, Dipanjan

    2016-08-01

    Computational modeling of the spontaneous dynamics over the whole brain provides critical insight into the spatiotemporal organization of brain dynamics at multiple resolutions and their alteration to changes in brain structure (e.g. in diseased states, aging, across individuals). Recent experimental evidence further suggests that the adverse effect of lesions is visible on spontaneous dynamics characterized by changes in resting state functional connectivity and its graph theoretical properties (e.g. modularity). These changes originate from altered neural dynamics in individual brain areas that are otherwise poised towards a homeostatic equilibrium to maintain a stable excitatory and inhibitory activity. In this work, we employ a homeostatic inhibitory mechanism, balancing excitation and inhibition in the local brain areas of the entire cortex under neurological impairments like lesions to understand global functional recovery (across brain networks and individuals). Previous computational and empirical studies have demonstrated that the resting state functional connectivity varies primarily due to the location and specific topological characteristics of the lesion. We show that local homeostatic balance provides a functional recovery by re-establishing excitation-inhibition balance in all areas that are affected by lesion. We systematically compare the extent of recovery in the primary hub areas (e.g. default mode network (DMN), medial temporal lobe, medial prefrontal cortex) as well as other sensory areas like primary motor area, supplementary motor area, fronto-parietal and temporo-parietal networks. Our findings suggest that stability and richness similar to the normal brain dynamics at rest are achievable by re-establishment of balance. PMID:27177761

  16. 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,…

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

    PubMed

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

    2009-12-01

    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

  18. Balancing public health and practitioner accountability in cases of medical manslaughter: reconsidering the tests for criminal negligence-related offences in Australia after R v Patel.

    PubMed

    Tuckett, Nikita

    2011-12-01

    In 2010 Dr Jayant Patel was convicted of several offences on the basis of criminal negligence. Following the Queensland Court of Appeal's 2011 endorsement of the trial judge's decision, the case provides a timely opportunity to review prosecutions for medical negligence criminal offences throughout Australia and to critically examine the tests in assessing whether the balance has been correctly struck. The author argues that the thresholds required for prosecutions for criminal negligence for medical manslaughter are problematic and unduly onerous, and do not adequately strike the balance between the utilitarian value in health care and patient safety, on the one hand, and practitioner accountability and deterrence, on the other. This article considers reforms to remedy the imbalance, including a reformulation of the Criminal Code (Qld) and common law thresholds, proposals for the enactment of a separate offence of criminally negligent manslaughter and the utilisation of corporate prosecutions for manslaughter liability to broaden accountability in health care and promote patient safety on a systemic level. PMID:22320009

  19. 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

  20. 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

  1. 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…

  2. 39 CFR 3060.12 - Asset allocation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Asset allocation. 3060.12 Section 3060.12 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.12 Asset allocation. Within 6 months of January 23, 2009, and for...

  3. Accounting for hydro-climatic and water use variability in the assessment of past and future water balance at the basin scale

    NASA Astrophysics Data System (ADS)

    Fabre, J.; Ruelland, D.; Dezetter, A.; Grouillet, B.

    2015-06-01

    This study assesses water stress by 2050 in river basins facing increasing human and climatic pressures, by comparing the impacts of various combinations of possible future socio-economic and climate trends. A modelling framework integrating human and hydro-climatic dynamics and accounting for interactions between resource and demand at a 10-day time step was developed and applied in two basins of different sizes and with contrasted water uses: the Herault (2500 km2, France) and the Ebro (85 000 km2, Spain) basins. Natural streamflow was evaluated using a conceptual hydrological model (GR4j). A demand-driven reservoir management model was designed to account for streamflow regulations from the main dams. Urban water demand was estimated from time series of population and monthly unit water consumption data. Agricultural water demand was computed from time series of irrigated area, crop and soil data, and climate forcing. Indicators comparing water supply to demand at strategic resource and demand nodes were computed. This framework was successfully calibrated and validated under non-stationary human and hydro-climatic conditions over the last 40 years before being applied under four combinations of climatic and water use scenarios to differentiate the impacts of climate- and human-induced changes on streamflow and water balance. Climate simulations from the CMIP5 exercise were used to generate 18 climate scenarios at the 2050 horizon. A baseline water use scenario for 2050 was designed based on demographic and local socio-economic trends. Results showed that projected water uses are not sustainable under climate change scenarios.

  4. Spectrum of plasma containing Ne- and Na-like ions: consistent account for Rydberg and autoionizing Rydberg series in balance equations

    NASA Astrophysics Data System (ADS)

    Ivanov, L. N.; Ivanova, E. P.; Knight, L. V.; Molchanov, A. G.

    1996-06-01

    This is a theoretical study of argon plasma under conditions, where Ne- and Na-like ionization stages are dominant. Balance equations are generalized to treat 37 3l states of Ne-like ion and 37 adjacent series of Rydberg states of Na-like ion simultaneously. This allows us to include in the kinetics a diffusion-like motion of the state of the system "Ne-like ion plus one electron" through the multitude of excited levels spread over an energy region of 50 eV. The populations Ni - i (i = (1, ..., 37)) of the Ne-like ion states are introduced explicitly; those of adjacent 37 Rydberg series are accounted for through continuous functions Ni(ɛ). These functions describe the population distribution within each Rydberg series dependent on the Rydberg electron enegy ɛ. The elementary processes of the collisionalradiative model connecting all Ne- and Na-like states, as well as processes of redistribution of populations inside each Rydberg series, are accounted for. The rate coefficients for all processes within the Ne-like residue have been calculated previously, using a detailed many-body relativistic theory. The dielectric capture cross sections and autoionization probabilities are presented as analytical continuation of the collisional excitation cross sections. The excited-excited states transitions are included. The rest of the processes are treated in a simple semiclassical approximation. The Lotz formula is generalized by unambiguous analytical continuation to cover the case of bound-bound transitions between Rydberg states of Na-like ions. The radiation reabsorption in a long plasma cylinder is included through Biberman-Holstein coefficients for all transitions. The inclusion of Na-like states, accounting for diffusion-like processes, increases the population inversion for the "lasing candidates" by at least a factor of two for a wide range of plasma conditions. This is important for the ionization equilibrium too. Besides, the functions Ni(ɛ) bear diagnostic

  5. 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

  6. 7 CFR 1767.28 - Customer accounts expenses.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... from prepayment meters, unless incidental to meter-reading operations. 11. Balancing collections... charges to customer accounts and extending unpaid balances. 13. Balancing customer accounts and...

  7. Allocating Railway Platforms Using A Genetic Algorithm

    NASA Astrophysics Data System (ADS)

    Clarke, M.; Hinde, C. J.; Withall, M. S.; Jackson, T. W.; Phillips, I. W.; Brown, S.; Watson, R.

    This paper describes an approach to automating railway station platform allocation. The system uses a Genetic Algorithm (GA) to find how a station’s resources should be allocated. Real data is used which needs to be transformed to be suitable for the automated system. Successful or ‘fit’ allocations provide a solution that meets the needs of the station schedule including platform re-occupation and various other constraints. The system associates the train data to derive the station requirements. The Genetic Algorithm is used to derive platform allocations. Finally, the system may be extended to take into account how further parameters that are external to the station have an effect on how an allocation should be applied. The system successfully allocates around 1000 trains to platforms in around 30 seconds requiring a genome of around 1000 genes to achieve this.

  8. Straight A's: Accountability, Assessment, Achievement. A Handbook for School Board Members. NSBA Leadership Reports, 1991-1.

    ERIC Educational Resources Information Center

    Amundson, Kristen J.; Richardson, Craig

    Aimed at school board members, this publication discusses the critical importance of developing an accountability system for a school district. The first chapter advises board members to balance their spending and resource allocations between equity and effectiveness. The option of greater regulatory flexibility mandates greater board…

  9. Computer Processor Allocator

    2004-03-01

    The Compute Processor Allocator (CPA) provides an efficient and reliable mechanism for managing and allotting processors in a massively parallel (MP) computer. It maintains information in a database on the health. configuration and allocation of each processor. This persistent information is factored in to each allocation decision. The CPA runs in a distributed fashion to avoid a single point of failure.

  10. 12 CFR 1026.53 - Allocation of payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Applicable to Credit Card Accounts and Open-End Credit Offered to College Students § 1026.53 Allocation of... payment in excess of the required minimum periodic payment for a credit card account under an open-end (not home-secured) consumer credit plan, the card issuer must allocate the excess amount first to...

  11. 12 CFR 1026.53 - Allocation of payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Applicable to Credit Card Accounts and Open-End Credit Offered to College Students § 1026.53 Allocation of... payment in excess of the required minimum periodic payment for a credit card account under an open-end (not home-secured) consumer credit plan, the card issuer must allocate the excess amount first to...

  12. 12 CFR 1026.53 - Allocation of payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Applicable to Credit Card Accounts and Open-End Credit Offered to College Students § 1026.53 Allocation of... payment in excess of the required minimum periodic payment for a credit card account under an open-end (not home-secured) consumer credit plan, the card issuer must allocate the excess amount first to...

  13. Accounting for Accountability.

    ERIC Educational Resources Information Center

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

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

  14. 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

  15. 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. PMID:26973389

  16. 75 FR 10463 - Office of Insular Affairs; Allocation of Duty-Exemptions for Calendar Year 2010 for Watch...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-08

    ... Changes in Watch, Watch Movement and Jewelry Program for the U.S. Insular Possessions, 65 FR 8048... producer allocation Belair Quartz, Inc 500,000 The balance of the units allocated to the USVI is...

  17. 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. PMID:26265776

  18. Allocation without locking

    SciTech Connect

    Appel, A.W.

    1988-01-01

    In a programming environment with both concurrency and automatic garbage collection, the allocation and initialization of a new record is a sensitive matter: if it is interrupted halfway through, the allocating process may be in a state that the garbage collector can't understand. In particular, the collector won't know which words of the new record have been initialized and which are meaningless (and unsafe to transverse). For this reason, parallel implementations usually use a locking or semaphore mechanism to ensure that allocation is an atomic operation. The locking significantly adds to the cost of allocation. This paper shows that allocation can run extremely quickly even in a multi-thread environment: open-coded, without locking.

  19. 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 ...

  20. 26 CFR 1.42-17 - Qualified allocation plan.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Qualified allocation plan. 1.42-17 Section 1.42... Credits Against Tax § 1.42-17 Qualified allocation plan. (a) Requirements—(1) In general. (2) Selection..., rent-up and marketing costs, accounting and auditing costs, working capital and operating...

  1. 26 CFR 1.42-17 - Qualified allocation plan.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Qualified allocation plan. 1.42-17 Section 1.42... Credits Against Tax § 1.42-17 Qualified allocation plan. (a) Requirements—(1) In general. (2) Selection..., rent-up and marketing costs, accounting and auditing costs, working capital and operating...

  2. 26 CFR 1.42-17 - Qualified allocation plan.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Qualified allocation plan. 1.42-17 Section 1.42... Credits Against Tax § 1.42-17 Qualified allocation plan. (a) Requirements—(1) In general. (2) Selection..., rent-up and marketing costs, accounting and auditing costs, working capital and operating...

  3. 26 CFR 1.42-17 - Qualified allocation plan.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Qualified allocation plan. 1.42-17 Section 1.42... Credits Against Tax § 1.42-17 Qualified allocation plan. (a) Requirements—(1) In general. (2) Selection..., rent-up and marketing costs, accounting and auditing costs, working capital and operating...

  4. 26 CFR 1.42-17 - Qualified allocation plan.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Qualified allocation plan. 1.42-17 Section 1.42... Credits Against Tax § 1.42-17 Qualified allocation plan. (a) Requirements—(1) In general. (2) Selection..., rent-up and marketing costs, accounting and auditing costs, working capital and operating...

  5. Latent IBP Compound Dirichlet Allocation.

    PubMed

    Archambeau, Cedric; Lakshminarayanan, Balaji; Bouchard, Guillaume

    2015-02-01

    We introduce the four-parameter IBP compound Dirichlet process (ICDP), a stochastic process that generates sparse non-negative vectors with potentially an unbounded number of entries. If we repeatedly sample from the ICDP we can generate sparse matrices with an infinite number of columns and power-law characteristics. We apply the four-parameter ICDP to sparse nonparametric topic modelling to account for the very large number of topics present in large text corpora and the power-law distribution of the vocabulary of natural languages. The model, which we call latent IBP compound Dirichlet allocation (LIDA), allows for power-law distributions, both, in the number of topics summarising the documents and in the number of words defining each topic. It can be interpreted as a sparse variant of the hierarchical Pitman-Yor process when applied to topic modelling. We derive an efficient and simple collapsed Gibbs sampler closely related to the collapsed Gibbs sampler of latent Dirichlet allocation (LDA), making the model applicable in a wide range of domains. Our nonparametric Bayesian topic model compares favourably to the widely used hierarchical Dirichlet process and its heavy tailed version, the hierarchical Pitman-Yor process, on benchmark corpora. Experiments demonstrate that accounting for the power-distribution of real data is beneficial and that sparsity provides more interpretable results. PMID:26353244

  6. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of pension cost....

  7. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of pension cost....

  8. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of pension cost....

  9. The Unobtrusive Memory Allocator

    2003-03-31

    This library implements a memory allocator/manager which ask its host program or library for memory refions to manage rather than requesting them from the operating system. This allocator supports multiple distinct heaps within a single executable, each of which may grow either upward or downward in memory. The GNU mmalloc library has been modified in such a way that its allocation algorithms have been preserved, but the manner in which it obtains regions to managemore » has been changed to request memory from the host program or library. Additional modifications allow the allocator to manage each heap as either upward or downward-growing. By allowing the hosting program or library to determine what memory is managed, this package allows a greater degree of control than other memory allocation/management libraries. Additional distinguishing features include the ability to manage multiple distinct heaps with in a single executable, each of which may grow either upward or downward in memory. The most common use of this library is in conjunction with the Berkeley Unified Parallel C (UPC) Runtime Library. This package is a modified version of the LGPL-licensed "mmalloc" allocator from release 5.2 of the "gdb" debugger's source code.« less

  10. Parameterizing fire effects on the carbon balance of western United States (U.S.) forests: Accounting for variation across forest types, fire severity, and carbon pools

    NASA Astrophysics Data System (ADS)

    Ghimire, B.; Williams, C. A.; Collatz, G. J.

    2010-12-01

    Fires are known to alter the carbon balance of forests by direct/consumptive or indirect/non-consumptive effects, but detailed representation of fire-induced combustion and mortality is generally lacking in carbon cycle models. Existing approaches fail to incorporate details on the direct and indirect consumption of carbon in individual pools (e.g. foliage, stem, and roots), and ignore severity-dependence of these effects. The few studies that do incorporate detailed parameterization have focused only on localized areas or single fires. Still other studies lack representation of fire associated inter-pool carbon transfer processes needed to characterize post-fire carbon dynamics through time. This study reviews the existing literature (e.g. restoration ecology and post-fire mortality studies) on fires across the whole of western U.S. forests to derive a comprehensive and detailed parameterization of fire effects suitable for incorporation in the Carnegie Ames Stanford Approach (CASA) carbon cycle model. This study relies on a comprehensive integration of remote sensing, field observations and biogeochemical modeling based analysis. Post-fire carbon fluxes are derived as a function of forest type, productivity and fire severity using a technique based on merging Forest Inventory and Analysis (FIA) data, CASA carbon cycle modeling, 30 m spatial resolution Monitoring Trends in Burn Severity (MTBS) fire severity observations, and additional remotely sensed observations (e.g. temperature, precipitation and Fraction of Photosynthetically Active Radiation (FPAR)). As such, we obtain characteristic carbon trajectories and regional carbon flux estimates specific to forest types and fire severity levels in the western U.S. forests. This research elucidates new insights on carbon fluxes by performing an intensive and detailed literature survey of post-fire vegetation mortality studies in order to parameterize forest type and fire severity associated effects and processes in

  11. Balance Problems

    MedlinePlus

    ... our e-newsletter! Aging & Health A to Z Balance Problems Basic Facts & Information What are Balance Problems? Having good balance means being able to ... Only then can you “keep your balance.” Why Balance is Important Your feelings of dizziness may last ...

  12. 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.

  13. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Adjustment and allocation of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of...

  14. 48 CFR 9904.418 - Allocation of direct and indirect costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Allocation of direct and indirect costs. 9904.418 Section 9904.418 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS... COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.418 Allocation of direct and indirect costs....

  15. 48 CFR 9904.418 - Allocation of direct and indirect costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Allocation of direct and indirect costs. 9904.418 Section 9904.418 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS... COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.418 Allocation of direct and indirect costs....

  16. 48 CFR 9904.418 - Allocation of direct and indirect costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Allocation of direct and indirect costs. 9904.418 Section 9904.418 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS... COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.418 Allocation of direct and indirect costs....

  17. 48 CFR 9904.418 - Allocation of direct and indirect costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Allocation of direct and indirect costs. 9904.418 Section 9904.418 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS... COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.418 Allocation of direct and indirect costs....

  18. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Allocation of home office expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses...

  19. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Allocation of home office expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses...

  20. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Allocation of home office expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.403 Allocation of home office expenses...

  1. Balance Problems

    MedlinePlus

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

  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. 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.

  4. Work–Life Balance: History, Costs, and Budgeting for Balance

    PubMed Central

    Raja, Siva; Stein, Sharon L.

    2014-01-01

    The concept and difficulties of work–life balance are not unique to surgeons, but professional responsibilities make maintaining a work–life balance difficult. Consequences of being exclusively career focused include burn out, physical, and mental ailments. In addition, physician burn out may hinder optimal patient care and incur significant costs on health care in general. Assessing current uses of time, allocating goals catered to an individual surgeon, and continual self-assessment may help balance time, and ideally will help prevent burn out. PMID:25067921

  5. 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.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  7. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  8. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  9. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  10. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts....

  11. Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

    ERIC Educational Resources Information Center

    Gingold, William

    The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

  12. 7 CFR 1773.42 - Clearing accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Clearing accounts. 1773.42 Section 1773.42... § 1773.42 Clearing accounts. The CPA's workpapers must contain an analysis of all clearing accounts... allocation between expense and capital accounts....

  13. Spectrum allocations above 40 GHz

    NASA Technical Reports Server (NTRS)

    Katzenstein, W. E.; Moore, R. P.; Kimball, H. G.

    1981-01-01

    The 1979 World Administrative Radio Conference (WARC-79) revised the International Table of Frequency Allocations to reflect increased interest and activity in the region of the EM spectrum above 40 GHz. The total width of the spectrum allocated (235 GHz) in the region above 40 GHz indicates the extent of this new spectrum resource, made accessible by advances in the state-of-the-art of telecommunications equipment. There are some striking differences between the approach to allocation above and below 40 GHz. For example, there are not bands allocated exclusively. This reflects the characteristics of propagation and the small antenna beamwidths achievable at these frequencies. Attention is given to atmospheric window and absorption band limits, allocations to satellite services, allocations to scientific services, allocations to terrestrial services, the future refinement of the radio regulations above 40 GHz, and allocations of WARC-79 and frequency management.

  14. Myrmics Memory Allocator

    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.

  15. Attention allocation before antisaccades.

    PubMed

    Klapetek, Anna; Jonikaitis, Donatas; Deubel, Heiner

    2016-01-01

    In the present study, we investigated the distribution of attention before antisaccades. We used a dual task paradigm, in which participants made prosaccades or antisaccades and discriminated the orientation of a visual probe shown at the saccade goal, the visual cue location (antisaccade condition), or a neutral location. Moreover, participants indicated whether they had made a correct antisaccade or an erroneous prosaccade. We observed that, while spatial attention in the prosaccade task was allocated only to the saccade goal, attention in the antisaccade task was allocated both to the cued location and to the antisaccade goal. This suggests parallel attentional selection of the cued and antisaccade locations. We further observed that in error trials--in which participants made an incorrect prosaccade instead of an antisaccade--spatial attention was biased towards the prosaccade goal. These erroneous prosaccades were mostly unnoticed and were often followed by corrective antisaccades with very short latencies (<100 ms). Data from error trials therefore provide further evidence for the parallel programming of the reflexive prosaccade to the cue and the antisaccade to the intended location. Taken together, our results suggest that attention allocation and saccade goal selection in the antisaccade task are mediated by a common competitive process. PMID:26790843

  16. Synaptic Tagging During Memory Allocation

    PubMed Central

    Rogerson, Thomas; Cai, Denise; Frank, Adam; Sano, Yoshitake; Shobe, Justin; Aranda, Manuel L.; Silva, Alcino J.

    2014-01-01

    There is now compelling evidence that the allocation of memory to specific neurons (neuronal allocation) and synapses (synaptic allocation) in a neurocircuit is not random and that instead specific mechanisms, such as increases in neuronal excitability and synaptic tagging and capture, determine the exact sites where memories are stored. We propose an integrated view of these processes, such that neuronal allocation, synaptic tagging and capture, spine clustering and metaplasticity reflect related aspects of memory allocation mechanisms. Importantly, the properties of these mechanisms suggest a set of rules that profoundly affect how memories are stored and recalled. PMID:24496410

  17. A Rural Retirement Community's Attitudes toward Allocation of Tax Dollars.

    ERIC Educational Resources Information Center

    Tripple, Patricia A.; And Others

    1988-01-01

    Surveys extent to which policymakers, practitioners, and retirees anticipate need for increased support services for aging population. Suggests policymakers and practitioners recognize that additional tax revenue and allocation will help obtain additional services. Calls for balance between desire for services and willingness to pay for them.…

  18. 50 CFR 660.323 - Pacific whiting allocations, allocation attainment, and inseason allocation reapportionment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 9 2010-10-01 2010-10-01 false Pacific whiting allocations, allocation...) FISHERIES OFF WEST COAST STATES West Coast Groundfish Fisheries § 660.323 Pacific whiting allocations... amounts that will be harvested, or a combination of the two. Estimates of the amount of Pacific...

  19. 18 CFR 367.9030 - Account 903, Customer records and collection expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... meter-reading operations. (11) Balancing collections, preparing collections for deposit, and preparing... unpaid balances. (13) Balancing customer accounts and controls. (14) Preparing, mailing, or...

  20. Lung and heart allocation in the United States.

    PubMed

    Colvin-Adams, M; Valapour, M; Hertz, M; Heubner, B; Paulson, K; Dhungel, V; Skeans, M A; Edwards, L; Ghimire, V; Waller, C; Cherikh, W S; Kasiske, B L; Snyder, J J; Israni, A K

    2012-12-01

    Lung and heart allocation in the United States has evolved over the past 20-30 years to better serve transplant candidates and improve organ utilization. The current lung allocation policy, based on the Lung Allocation Score, attempts to take into account risk of death on the waiting list and chance of survival posttransplant. This policy is flexible and can be adjusted to improve the predictive ability of the score. Similarly, in response to the changing clinical phenotype of heart transplant candidates, heart allocation policies have evolved to a multitiered algorithm that attempts to prioritize organs to the most infirm, a designation that fluctuates with trends in therapy. The Organ Procurement and Transplantation Network and its committees have been responsive, as demonstrated by recent modifications to pediatric heart allocation and mechanical circulatory support policies and by ongoing efforts to ensure that heart allocation policies are equitable and current. Here we examine the development of US lung and heart allocation policy, evaluate the application of the current policy on clinical practice and explore future directions for lung and heart allocation. PMID:22974276

  1. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  2. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  3. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  4. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  5. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  6. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  7. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143,...

  8. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142,...

  9. Telescope Time Allocation Tool

    NASA Astrophysics Data System (ADS)

    Alves, J.

    2005-03-01

    TaToo is ESO's new Time Allocation Tool. This software scheduler is a combination of a user-friendly graphical user interface and an intelligent constraint-programming engine fine-tuned to ESO's scheduling problem. TaToo is able to produce a high quality and reliable schedule taking into consideration all constraints of the recommended programs for all telescopes in about 15 minutes. This performance allows schedulers at ESO-VISAS to simulate and evaluate different scenarios, optimize the scheduling of engineering activities at the observatories, and in the end construct the most science efficient schedule possible.

  10. [Organ allocation. Ethical issues].

    PubMed

    Cattorini, P

    2010-01-01

    The criteria for allocating organs are one of the most debated ethical issue in the transplantation programs. The article examines some rules and principles followed by "Nord Italia Transplant program", summarized in its Principles' Charter and explained in a recent interdisciplinary book. General theories of justice and their application to individual clinical cases are commented and evaluated, in order to foster a public, democratic, transparent debate among professionals and citizens, scientific associations and customers' organizations. Some specific moral dilemmas are focused regarding the concepts of proportionate treatment, unselfish donation by living persons, promotion of local institutions efficiency. PMID:20677677

  11. 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.

  12. 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 parenting. (SM)

  13. 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…

  14. 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.

  15. Complete lives in the balance.

    PubMed

    Kerstein, Samuel J; Bognar, Greg

    2010-04-01

    The allocation of scarce health care resources such as flu treatment or organs for transplant presents stark problems of distributive justice. Persad, Wertheimer, and Emanuel have recently proposed a novel system for such allocation. Their "complete lives system" incorporates several principles, including ones that prescribe saving the most lives, preserving the most life-years, and giving priority to persons between 15 and 40 years old. This paper argues that the system lacks adequate moral foundations. Persad and colleagues' defense of giving priority to those between 15 and 40 leaves them open to the charge that they discriminate unfairly against children. Second, the paper contends that the complete lives system fails to provide meaningful practical guidance in central cases, since it contains no method for balancing its principles when they conflict. Finally, the paper proposes a new method for balancing principles of saving the most lives and maximizing life-years. PMID:20379920

  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. Analytic hierarchy process (AHP) as a tool in asset allocation

    NASA Astrophysics Data System (ADS)

    Zainol Abidin, Siti Nazifah; Mohd Jaffar, Maheran

    2013-04-01

    Allocation capital investment into different assets is the best way to balance the risk and reward. This can prevent from losing big amount of money. Thus, the aim of this paper is to help investors in making wise investment decision in asset allocation. This paper proposes modifying and adapting Analytic Hierarchy Process (AHP) model. The AHP model is widely used in various fields of study that are related in decision making. The results of the case studies show that the proposed model can categorize stocks and determine the portion of capital investment. Hence, it can assist investors in decision making process and reduce the risk of loss in stock market investment.

  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. Trends in research on energy balance supported by the National Cancer Institute.

    PubMed

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

    2013-04-01

    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

  20. Ethical considerations surrounding survival benefit-based liver allocation.

    PubMed

    Keller, Eric J; Kwo, Paul Y; Helft, Paul R

    2014-02-01

    The disparity between the demand for and supply of donor livers has continued to grow over the last 2 decades, and this has placed greater weight on the need for efficient and effective liver allocation. Although the use of extended criteria donors has shown great potential, it remains unregulated. A survival benefit-based model was recently proposed to answer calls to increase efficiency and reduce futile transplants. However, it was previously determined that the current allocation system was not in need of modification and that instead geographic disparities should be addressed. In contrast, we believe that there is a significant need to replace the current allocation system and complement efforts to improve donor liver distribution. We illustrate this need first by identifying major ethical concerns shaping liver allocation and then by using these concerns to identify strengths and shortcomings of the Model for End-Stage Liver Disease/Pediatric End-Stage Liver Disease system and a survival benefit-based model. The latter model is a promising means of improving liver allocation: it incorporates a greater number of ethical principles, uses a sophisticated statistical model to increase efficiency and reduce waste, minimizes bias, and parallels developments in the allocation of other organs. However, it remains limited in its posttransplant predictive accuracy and may raise potential issues regarding informed consent. In addition, the proposed model fails to include quality-of-life concerns and prioritize younger patients. We feel that it is time to take the next steps toward better liver allocation not only through reductions in geographic disparities but also through the adoption of a model better equipped to balance the many ethical concerns shaping organ allocation. Thus, we support the development of a similar model with suggested amendments. PMID:24166860

  1. 12 CFR 226.53 - Allocation of payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... TRUTH IN LENDING (REGULATION Z) Special Rules Applicable to Credit Card Accounts and Open-End Credit... payment for a credit card account under an open-end (not home-secured) consumer credit plan, the card... program. When a balance on a credit card account under an open-end (not home-secured) consumer credit...

  2. 12 CFR 226.53 - Allocation of payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... (CONTINUED) TRUTH IN LENDING (REGULATION Z) Special Rules Applicable to Credit Card Accounts and Open-End... periodic payment for a credit card account under an open-end (not home-secured) consumer credit plan, the... program. When a balance on a credit card account under an open-end (not home-secured) consumer credit...

  3. 12 CFR 226.53 - Allocation of payments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... TRUTH IN LENDING (REGULATION Z) Special Rules Applicable to Credit Card Accounts and Open-End Credit... payment for a credit card account under an open-end (not home-secured) consumer credit plan, the card.... When a balance on a credit card account under an open-end (not home-secured) consumer credit plan...

  4. Balancing Acts

    MedlinePlus

    ... a new type of balance therapy using computerized, virtual reality. UPMC associate professor Susan Whitney, Ph.D., developed ... a virtual grocery store in the university's Medical Virtual Reality Center. Patients walk on a treadmill and safely ...

  5. Balancing Acts

    MedlinePlus

    ... Current Issue Past Issues Special Section: Focus on Communication Balancing Acts Past Issues / Fall 2008 Table of ... from the National Institute on Deafness and Other Communication Disorders (NIDCD). It involves simulated trips down the ...

  6. Elucidating temporal resource allocation and diurnal dynamics in phototrophic metabolism using conditional FBA

    PubMed Central

    Rügen, Marco; Bockmayr, Alexander; Steuer, Ralf

    2015-01-01

    The computational analysis of phototrophic growth using constraint-based optimization requires to go beyond current time-invariant implementations of flux-balance analysis (FBA). Phototrophic organisms, such as cyanobacteria, rely on harvesting the sun’s energy for the conversion of atmospheric CO2 into organic carbon, hence their metabolism follows a strongly diurnal lifestyle. We describe the growth of cyanobacteria in a periodic environment using a new method called conditional FBA. Our approach enables us to incorporate the temporal organization and conditional dependencies into a constraint-based description of phototrophic metabolism. Specifically, we take into account that cellular processes require resources that are themselves products of metabolism. Phototrophic growth can therefore be formulated as a time-dependent linear optimization problem, such that optimal growth requires a differential allocation of resources during different times of the day. Conditional FBA then allows us to simulate phototrophic growth of an average cell in an environment with varying light intensity, resulting in dynamic time-courses for all involved reaction fluxes, as well as changes in biomass composition over a diurnal cycle. Our results are in good agreement with several known facts about the temporal organization of phototrophic growth and have implications for further analysis of resource allocation problems in phototrophic metabolism. PMID:26496972

  7. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  8. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  9. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  10. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  11. 18 CFR 367.2320 - Account 232, Accounts payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  12. 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…

  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. 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....

  15. 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....

  16. 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....

  17. 48 CFR 1631.203-70 - Allocation techniques.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... among cost centers at the initial entry into the cost accounting system shall be made in compliance with... FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT COST...) Carriers shall use the following methods for allocating groupings of business unit indirect costs....

  18. 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…

  19. Guidelines for School Personnel: Certification, Allocations, and Records.

    ERIC Educational Resources Information Center

    Texas Education Agency, Austin.

    This booklet presents guidelines designed to aid Texas school administrators in dealing with the three major aspects of public school personnel accounting--certification, allocations, and records. The booklet was prepared by the Texas Education Agency after extensive involvement with school district personnel in order to provide comprehensive,…

  20. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Comprehensive interperiod tax allocation. 32.22 Section 32.22 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.22...

  1. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Comprehensive interperiod tax allocation. 32.22 Section 32.22 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.22...

  2. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Comprehensive interperiod tax allocation. 32.22 Section 32.22 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.22...

  3. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Comprehensive interperiod tax allocation. 32.22 Section 32.22 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.22...

  4. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Comprehensive interperiod tax allocation. 32.22 Section 32.22 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.22...

  5. 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.

  6. 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.…

  7. School Accountability.

    ERIC Educational Resources Information Center

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

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

  8. Colorful Accounting

    ERIC Educational Resources Information Center

    Warrick, C. Shane

    2006-01-01

    As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account…

  9. 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. PMID:26492763

  10. 2 CFR Appendix C to Part 225 - State/Local-Wide Central Service Cost Allocation Plans

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... cost allocations or billings for are allowable in accordance with the requirements of 2 CFR Part 225... motor pools, computer centers, purchasing, accounting, etc., to operating agencies on a centralized... include computer services, transportation services, insurance, and fringe benefits. 2. “Allocated...

  11. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... periods in which they enter into the determination of pretax accounting income, the income tax effects of...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a)...

  12. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... periods in which they enter into the determination of pretax accounting income, the income tax effects of...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a)...

  13. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... periods in which they enter into the determination of pretax accounting income, the income tax effects of...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a)...

  14. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... periods in which they enter into the determination of pretax accounting income, the income tax effects of...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a)...

  15. Funding Higher Education in England: How HEFCE Allocates Its Funds. Guide.

    ERIC Educational Resources Information Center

    Higher Education Funding Council for England, Bristol.

    This guide describes the principles that underlie allocations of grants to universities and colleges by the Higher Education Funding Council for England (HEFCE). Formulas are used to determine how most of the money is allocated between institutions. These take into account certain factors for each institution, including the number and type of…

  16. 17 CFR 190.08 - Allocation of property and allowance of claims.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section is insufficient to satisfy in full all claims of public customers. (2) Customer property will not... allocated to pay non-public customer claims until all public customer claims have been satisfied in full... estate must be allocated among account classes and between customer classes as provided in this...

  17. 14 CFR Sec. 2-2 - Basis of allocation between entities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Basis of allocation between entities. Sec. 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)...

  18. 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.

  19. 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. PMID:27382712

  20. Accountability study for TMI-2 fuel

    SciTech Connect

    Goris, P; Scott, D D

    1981-05-01

    The TMI-2 accountability study considers problems of identifying, measuring, and accounting for TMI-2 fuel in the resident condition, as it is removed from the reactor, during subsequent cleanup, and during post-removal examinations. The goal is to identify methods and procedures which will provide a verifiable material balance equating to the pre-accident balance.

  1. 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…

  2. 48 CFR 9904.403 - Allocation of home office expenses to segments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Allocation of home office expenses to segments. 9904.403 Section 9904.403 Federal Acquisition Regulations System COST ACCOUNTING... segments....

  3. 24 CFR 92.50 - Formula allocation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Formula allocation. 92.50 Section 92.50 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Allocation Formula § 92.50 Formula allocation. (a) Jurisdictions eligible for a formula allocation. HUD...

  4. 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

  5. Balance (or Vestibular) Rehabilitation

    MedlinePlus

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

  6. 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

  7. Balanced Can

    NASA Astrophysics Data System (ADS)

    Shakerin, Said

    2013-12-01

    The ordinary 12-oz beverage cans in the figures below are not held up with any props or glue. The bottom of such cans is stepped at its circumference for better stacking. When this kind of can is tilted, as shown in Fig. 1, the outside corners of the step touch the surface beneath, providing an effective contact about 1 cm wide. Because the contact is relatively wide and the geometry is symmetrical, it is easy to balance an empty can by simply adding an appropriate amount of water so that the overall center of mass is located directly above the contact. In fact, any amount of water between about 40 and 210 mL will work. A computational animation of this trick by Sijia Liang and Bruce Atwood that shows center of mass as a function of amount of added water is available at http://demonstrations.wolfram.com. Once there, search "balancing can."

  8. Airplane Balance

    NASA Technical Reports Server (NTRS)

    Huguet, L

    1921-01-01

    The authors argue that the center of gravity has a preponderating influence on the longitudinal stability of an airplane in flight, but that manufacturers, although aware of this influence, are still content to apply empirical rules to the balancing of their airplanes instead of conducting wind tunnel tests. The author examines the following points: 1) longitudinal stability, in flight, of a glider with coinciding centers; 2) the influence exercised on the stability of flight by the position of the axis of thrust with respect to the center of gravity and the whole of the glider; 3) the stability on the ground before taking off, and the influence of the position of the landing gear. 4) the influence of the elements of the glider on the balance, the possibility of sometimes correcting defective balance, and the valuable information given on this point by wind tunnel tests; 5) and a brief examination of the equilibrium of power in horizontal flight, where the conditions of stability peculiar to this kind of flight are added to previously existing conditions of the stability of the glider, and interfere in fixing the safety limits of certain evolutions.

  9. Allocating operating room block time using historical caseload variability.

    PubMed

    Hosseini, Narges; Taaffe, Kevin M

    2015-12-01

    Operating room (OR) allocation and planning is one of the most important strategic decisions that OR managers face. The number of ORs that a hospital opens depends on the number of blocks that are allocated to the surgical groups, services, or individual surgeons, combined with the amount of open posting time (i.e., first come, first serve posting) that the hospital wants to provide. By allocating too few ORs, a hospital may turn away surgery demand whereas opening too many ORs could prove to be a costly decision. The traditional method of determining block frequency and size considers the average historical surgery demand for each group. However, given that there are penalties to the system for having too much or too little OR time allocated to a group, demand variability should play a role in determining the real OR requirement. In this paper we present an algorithm that allocates block time based on this demand variability, specifically accounting for both over-utilized time (time used beyond the block) and under-utilized time (time unused within the block). This algorithm provides a solution to the situation in which total caseload demand can be accommodated by the total OR resource set, in other words not in a capacity-constrained situation. We have found this scenario to be common among several regional healthcare providers with large OR suites and excess capacity. This algorithm could be used to adjust existing blocks or to assign new blocks to surgeons that did not previously have a block. We also have studied the effect of turnover time on the number of ORs that needs to be allocated. Numerical experiments based on real data from a large health-care provider indicate the opportunity to achieve over 2,900 hours of OR time savings through improved block allocations. PMID:24590259

  10. Theatre personnel's perception of operating room resource allocation.

    PubMed

    Adejumo, A O; Adejumo, P O

    2009-06-01

    Operating rooms (OR) in hospitals represent big investments and must be utilized efficiently. Inaccurate scheduling of OR resources often results in delays of surgery or cancellations of procedures. These are costly to the patient, surgical team and hospital. Existing literatures in the OR management lack consensus on the method of evaluating management decisions from the perspectives of personnel or those affected by management decision-making processes. Eight key informant interviews were conducted. Also, 50 Operating Theatre Personnel (OTP), i.e., Surgeons, OR Nurses, Anaesthetists, and Executive Officers in the Nigeria's premier University Teaching Hospital were asked to complete a survey questionnaire concerning operating theatre resource allocation in the hospital. Five close-ended and 10 open-ended questions were used. (For example, how are the decisions to allocate OR resources in this hospital made?) Thematic analysis and descriptive statistics were done. The theoretical framework, accountability for reasonableness was applied. Forty-eight percent of the participants were ignorant of the framework guiding OR resource allocation. 54% of the respondents admitted the current mechanism for publicizing management decisions on OR resource allocation is ineffective. Another 50% of the respondents knew little about the mode of appealing against unfavourable allocation decisions. Participants' open ended responses revealed that hospital executives and a few consultant surgeons control the allocation of OR resources, with little recourse to OR personnel's concerns. If operating theatre stake holders are excluded in the planning, allocation and evaluation of OR resources, the efficiency required in surgical services would never be realized irrespective of the dexterity of the surgical team. PMID:20175420

  11. 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.

  12. 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…

  13. Report on Tribal Priority Allocations.

    ERIC Educational Resources Information Center

    Bureau of Indian Affairs (Dept. of Interior), Washington, DC.

    As part of Bureau of Indian Affairs (BIA) funding, Tribal Priority Allocations (TPA) are the principal source of funds for tribal governments and agency offices at the reservation level. According to their unique needs and circumstances, tribes may prioritize funding among eight general categories: government, human services, education, public…

  14. 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.

  15. 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…

  16. 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.

  17. 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...

  18. 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,...

  19. 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...

  20. 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,...

  1. 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,...

  2. Job Admission and Resource Allocation in Distributed Streaming Systems

    NASA Astrophysics Data System (ADS)

    Wolf, Joel; Bansal, Nikhil; Hildrum, Kirsten; Parekh, Sujay; Rajan, Deepak; Wagle, Rohit; Wu, Kun-Lung

    This paper describes a new and novel scheme for job admission and resource allocation employed by the SODA scheduler in System S. Capable of processing enormous quantities of streaming data, System S is a large-scale, distributed stream processing system designed to handle complex applications. The problem of scheduling in distributed, stream-based systems is quite unlike that in more traditional systems. And the requirements for System S, in particular, are more stringent than one might expect even in a “standard” stream-based design. For example, in System S, the offered load is expected to vastly exceed system capacity. So a careful job admission scheme is essential. The jobs in System S are essentially directed graphs, with software “processing elements” (PEs) as vertices and data streams as edges connecting the PEs. The jobs themselves are often heavily interconnected. Thus resource allocation of individual PEs must be done carefully in order to balance the flow. We describe the design of the SODA scheduler, with particular emphasis on the component, known as macroQ, which performs the job admission and resource allocation tasks. We demonstrate by experiments the natural trade-offs between job admission and resource allocation.

  3. Optimal allocation of leaf epidermal area for gas exchange.

    PubMed

    de Boer, Hugo J; Price, Charles A; Wagner-Cremer, Friederike; Dekker, Stefan C; Franks, Peter J; Veneklaas, Erik J

    2016-06-01

    A long-standing research focus in phytology has been to understand how plants allocate leaf epidermal space to stomata in order to achieve an economic balance between the plant's carbon needs and water use. Here, we present a quantitative theoretical framework to predict allometric relationships between morphological stomatal traits in relation to leaf gas exchange and the required allocation of epidermal area to stomata. Our theoretical framework was derived from first principles of diffusion and geometry based on the hypothesis that selection for higher anatomical maximum stomatal conductance (gsmax ) involves a trade-off to minimize the fraction of the epidermis that is allocated to stomata. Predicted allometric relationships between stomatal traits were tested with a comprehensive compilation of published and unpublished data on 1057 species from all major clades. In support of our theoretical framework, stomatal traits of this phylogenetically diverse sample reflect spatially optimal allometry that minimizes investment in the allocation of epidermal area when plants evolve towards higher gsmax . Our results specifically highlight that the stomatal morphology of angiosperms evolved along spatially optimal allometric relationships. We propose that the resulting wide range of viable stomatal trait combinations equips angiosperms with developmental and evolutionary flexibility in leaf gas exchange unrivalled by gymnosperms and pteridophytes. PMID:26991124

  4. 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. PMID:27423813

  5. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  6. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  7. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  8. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  9. School District Program Cost Accounting: An Alternative Approach

    ERIC Educational Resources Information Center

    Hentschke, Guilbert C.

    1975-01-01

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

  10. Earth in the balance

    SciTech Connect

    Gore, A. Jr.

    1992-01-01

    Earth in the Balance is a lucid, scientifically grounded treatise on the global environments. The author's description of the world's water, air, and land use problems is clear, lively, and knowledgable. A major section of the book explores the psychological dimensions of global environmental problems. He attempts to synthesize ideas across many fields of thought. Gore offers a Global Marshall Plan - a worldwide strategic environment initiative that would help phase out older technologies and disseminate benign substitutes, change accounting methods so environmental costs are considered, and use education as a tool.

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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.

  17. Quantitative prediction of genome-wide resource allocation in bacteria.

    PubMed

    Goelzer, Anne; Muntel, Jan; Chubukov, Victor; Jules, Matthieu; Prestel, Eric; Nölker, Rolf; Mariadassou, Mahendra; Aymerich, Stéphane; Hecker, Michael; Noirot, Philippe; Becher, Dörte; Fromion, Vincent

    2015-11-01

    Predicting resource allocation between cell processes is the primary step towards decoding the evolutionary constraints governing bacterial growth under various conditions. Quantitative prediction at genome-scale remains a computational challenge as current methods are limited by the tractability of the problem or by simplifying hypotheses. Here, we show that the constraint-based modeling method Resource Balance Analysis (RBA), calibrated using genome-wide absolute protein quantification data, accurately predicts resource allocation in the model bacterium Bacillus subtilis for a wide range of growth conditions. The regulation of most cellular processes is consistent with the objective of growth rate maximization except for a few suboptimal processes which likely integrate more complex objectives such as coping with stressful conditions and survival. As a proof of principle by using simulations, we illustrated how calibrated RBA could aid rational design of strains for maximizing protein production, offering new opportunities to investigate design principles in prokaryotes and to exploit them for biotechnological applications. PMID:26498510

  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. 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…

  20. 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:…

  1. 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.

  2. 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. PMID:12285741

  3. 23 CFR 660.107 - Allocations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Allocations. 660.107 Section 660.107 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION ENGINEERING AND TRAFFIC OPERATIONS SPECIAL PROGRAMS (DIRECT FEDERAL) Forest Highways § 660.107 Allocations. On October 1 of each fiscal year, the FHWA will allocate 66 percent of Public Lands...

  4. 15 CFR 923.110 - Allocation formula.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Allocation formula. 923.110 Section... Grants § 923.110 Allocation formula. (a) As required by subsection 306(a), the Secretary may make grants...) Allocation formula factors and weighting. Each State eligible to receive a financial assistance award...

  5. 10 CFR 455.31 - Allocation formulas.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Allocation formulas. 455.31 Section 455.31 Energy... § 455.31 Allocation formulas. (a) Financial assistance for conducting technical assistance programs for... this section. (c) The allocation factor (K) shall be determined by the formula: EC14NO91.086 where,...

  6. 24 CFR 574.130 - Formula allocations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Formula allocations. 574.130... URBAN DEVELOPMENT COMMUNITY FACILITIES HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS Formula Entitlements § 574.130 Formula allocations. (a) Data sources. HUD will allocate funds based on the number of cases...

  7. 45 CFR 1355.57 - Cost allocation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Cost allocation. 1355.57 Section 1355.57 Public... MAINTENANCE PAYMENTS, ADOPTION ASSISTANCE, AND CHILD AND FAMILY SERVICES GENERAL § 1355.57 Cost allocation. (a... maintenance payments or adoption assistance payments may be made under the State plan. (b) Cost allocation...

  8. 45 CFR 400.13 - Cost allocation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Cost allocation. 400.13 Section 400.13 Public... for Refugee Resettlement Award of Grants to States § 400.13 Cost allocation. (a) A State must allocate... management of the State's refugee program (e.g., development of the State plan, overall program...

  9. 45 CFR 400.13 - Cost allocation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 2 2011-10-01 2011-10-01 false Cost allocation. 400.13 Section 400.13 Public... for Refugee Resettlement Award of Grants to States § 400.13 Cost allocation. (a) A State must allocate... management of the State's refugee program (e.g., development of the State plan, overall program...

  10. 45 CFR 1355.57 - Cost allocation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 4 2011-10-01 2011-10-01 false Cost allocation. 1355.57 Section 1355.57 Public... MAINTENANCE PAYMENTS, ADOPTION ASSISTANCE, AND CHILD AND FAMILY SERVICES GENERAL § 1355.57 Cost allocation. (a... maintenance payments or adoption assistance payments may be made under the State plan. (b) Cost allocation...

  11. 24 CFR 92.50 - Formula allocation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 1 2014-04-01 2014-04-01 false Formula allocation. 92.50 Section 92.50 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Allocation Formula § 92.50 Formula allocation....

  12. 24 CFR 92.50 - Formula allocation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false Formula allocation. 92.50 Section 92.50 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Allocation Formula § 92.50 Formula allocation....

  13. 24 CFR 92.50 - Formula allocation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 1 2012-04-01 2012-04-01 false Formula allocation. 92.50 Section 92.50 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Allocation Formula § 92.50 Formula allocation....

  14. 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... of Child Care and Development Funds § 98.55 Cost allocation. (a) The Lead Agency and subgrantees shall keep on file cost allocation plans or indirect cost agreements, as appropriate, that have...

  15. 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... of Child Care and Development Funds § 98.55 Cost allocation. (a) The Lead Agency and subgrantees shall keep on file cost allocation plans or indirect cost agreements, as appropriate, that have...

  16. 45 CFR 1355.57 - Cost allocation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 4 2012-10-01 2012-10-01 false Cost allocation. 1355.57 Section 1355.57 Public... MAINTENANCE PAYMENTS, ADOPTION ASSISTANCE, AND CHILD AND FAMILY SERVICES GENERAL § 1355.57 Cost allocation. (a...) Cost allocation and distribution for the planning, design, development, installation and operation...

  17. 45 CFR 400.13 - Cost allocation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 2 2013-10-01 2012-10-01 true Cost allocation. 400.13 Section 400.13 Public... for Refugee Resettlement Award of Grants to States § 400.13 Cost allocation. (a) A State must allocate... management of the State's refugee program (e.g., development of the State plan, overall program...

  18. 45 CFR 400.13 - Cost allocation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 2 2012-10-01 2012-10-01 false Cost allocation. 400.13 Section 400.13 Public... for Refugee Resettlement Award of Grants to States § 400.13 Cost allocation. (a) A State must allocate... management of the State's refugee program (e.g., development of the State plan, overall program...

  19. 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.

  20. Minority Transportation Expenditure Allocation Model

    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.

  1. Belowground carbon allocation in a temperate beech forest: new insight into carbon residence time using whole tree 13C labelling

    NASA Astrophysics Data System (ADS)

    Epron, D.; Ngao, J.; Plain, C.; Longdoz, B.; Granier, A.

    2011-12-01

    Belowground carbon allocation is an important component of forest carbon budget, affecting tree growth (competition between aboveground and belowground carbon sinks), acquisition of belowground resources (nutrients and water) that are often limiting forest ecosystems and soil carbon sequestration. Total belowground carbon flow can be estimated using a mass-balance approach as cumulative soil CO2 efflux minus the carbon input from aboveground litter plus the changes in the C stored in roots, in the forest floor, and in the soil, and further compared to gross annual production. While this approach is useful for understanding the whole ecosystem carbon budget, uncertainties remain about the contribution of the different belowground pools of carbon to ecosystem respiration and carbon sequestration. New insights into transfer rate and residence time of carbon in belowground compartments can be gained from in situ whole-crown 13C labelling experiments. We combined both approaches in a young temperate beech forest in north-eastern France where ecosystem carbon fluxes are recorded since a decade. Carbon allocated belowground represented less than 40% of gross primary production in this young beech forest. Autotrophic respiration assessed by comparing soil CO2 efflux measured on normal and on root exclusion plots, accounted for 60% of the total belowground carbon flow. This indicated a rather short mean residence time of carbon allocated belowground in the soil compartments. The recovery of 13C in soil CO2 efflux after pulse-labelling entire crowns of tree with 13CO2 at several occasions during the growing season was observed a few couple of hours after the labelling. That indicates a rapid transfer of 13C belowground with a maximum occurring within 2 to 4 days after labelling. Label was recovered at the same time in the respiration and in the biomass of both fine roots and soil microbes. Allocation of recently assimilated carbon to soil microbial respiration was greater in

  2. Unit Method of Accounting for Investments.

    ERIC Educational Resources Information Center

    Jones, Leigh A.

    1971-01-01

    The unit method of accounting for investments, also called the market-value method, is defined as a procedure for accurately allocating income and investment gains and losses, both realized and unrealized, between component funds of an investment pool. This procedure provides a data base for the calculation of investment performance. Advantages of…

  3. 26 CFR 1.861-14T - Special rules for allocating and apportioning certain expenses (other than interest expense) of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... related to certain supportive functions, research and experimental expenses, stewardship expenses, and legal and accounting expenses, to the extent that such expenses are not directly allocable to specific... corporation. (4) Stewardship expenses. Stewardship expenses are to be allocated and apportioned in...

  4. 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.

  5. A simple model to optimize resource allocations when expanding the faculty research base: a case study.

    PubMed

    Joiner, Keith A

    2009-01-01

    Construction of new biomedical research facilities has outpaced the funding sources for faculty to occupy those facilities. This puts a premium on the efficient allocation of central resources for faculty recruitment. The author developed a mathematical model to determine the optimal structure (dollars, space) for allocating resource packages when recruiting new faculty, based on expected financial returns from those faculty. Surprisingly, the optimal strategy was to allocate homogeneous recruitment packages, independent of the recruited faculty member's rank or the individual's expected revenue generation. Optimization results were used to allocate recruitment packages to new department head and center directors in the University of Arizona College of Medicine during the last four years (2005-2008). At any institution that uses this model, appropriate distribution of facilities and administrative revenues at the institution is needed to equitably balance the costs and benefits associated with faculty expansion. PMID:19116472

  6. Kidney allocation for transplantation: some aspects of ethics and comparative law.

    PubMed

    Petrini, C

    2012-09-01

    The allocation of organs is a crucial ethical issue. The importance attached to different allocation criteria differs considerably among the various national and international organizations. The balance between justice-centered and utility-centered systems is shifting and there are signs of a possible swing away from systems centered mainly on waiting times to others centered mainly on criteria of utility. This evolution is very significant and seems to run counter to the main stream of modern bioethics. Examples from different national policies are given herein. Particular attention is given to Europe, where national bioethics committees have tended to ignore the aspect of organ allocation. By overemphasizing the issues related to informed consent, the ethical challenges arising from the problems of resource allocation are often relegated to second place. PMID:22974843

  7. 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...

  8. 45 CFR 402.31 - Determination of allocations.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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 percent based on the...

  9. 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. PMID:12320788

  10. Current Status of Liver Allocation in the United States.

    PubMed

    Elwir, Saleh; Lake, John

    2016-03-01

    The liver transplant allocation system is currently based upon the Model for End-Stage Liver Disease (MELD) score and allocates organs preferentially to patients with the highest scores (ie, the sickest patients) within a defined geographic unit. In addition, certain patient populations, such as patients with hepatocellular carcinoma and portopulmonary hypertension, receive MELD exception points to account for their increased waitlist mortality, which is not reflected by their MELD score. Significant geographic variation in the access to liver transplantation exists throughout the United States. Both the Organ Procurement and Transplant Network Board of Directors and the Health Resources and Services Administration have determined these geographic disparities to be unacceptable. The liver transplant community has worked to develop methods to reduce these geographic disparities and to reexamine how MELD exception points are granted to certain patient populations. As a result, numerous policy changes have been adopted throughout the years that have broadened the sharing of organs through wider geographic sharing. Despite all of these changes, variation in access to liver transplantation continues to exist, and, thus, the liver transplant community continues to examine new ways to address geographic disparities. This paper reviews several of the key changes to the liver allocation system that have occurred since the implementation of MELD allocation in 2002 and provides an overview of potential changes to the system. PMID:27231445

  11. Summer drought alters dynamics of carbon allocation to roots and root respiration in mountain grassland

    NASA Astrophysics Data System (ADS)

    Hasibeder, Roland; Fuchslueger, Lucia; Fritz, Karina; Richter, Andreas; Bahn, Michael

    2014-05-01

    Meteorological extreme events like summer droughts are expected to occur more frequently in a future climate and exert a major impact on the carbon (C) balance of terrestrial ecosystems. Drought impairs the activity of C source (photosynthesis) and sinks (growth, respiration, storage) as well as C partitioning between aboveground and belowground plant organs. To date, little is known about effects of drought on the allocation dynamics of recently assimilated C in intact ecosystems. Combining experimental rain exclusion with 13CO2 pulse labelling in a mountain meadow in the Austrian Central Alps, we investigated how summer drought impacts the translocation of fresh photosynthates to roots and the partitioning of this C input among root carbohydrate pools and respiration. Severe soil drying slowed down and decreased the amount of recent C allocated to the root system by ca. 50%, reflecting similar reductions in C uptake. However, interestingly, the proportion of 13C translocated belowground (relative to the amount of 13C assimilated by the plants) increased under drought, reflecting a change in C allocation patterns. Overall, relatively more C was allocated to root starch and to osmotically active compounds (sugars), whose concentrations were doubled under drought. In contrast, drought reduced the proportional allocation of recent assimilates to root respiration, whose rates were diminished by ca. 26%. These results suggest that while summer drought reduced the supply of recently assimilated C to roots, it increased its proportional allocation to osmotically active sugars and to storage while decreasing its allocation to root respiration.

  12. 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

  13. Resource allocation in integrated delivery systems and healthcare networks: a proposed framework to guide ethical thinking.

    PubMed

    Macdonald, M

    1999-01-01

    Drawing on a management perspective and the literature, this article suggests an ethical framework to be used at the meso or community level of resource allocation in a Canadian setting. The suggested framework enlarges on the program-level framework developed by Meslin et al primarily by building in stakeholder inclusiveness and public accountability, both of which are essential to resource allocation at the population-based level. PMID:10788068

  14. 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 PMID:27455189

  15. 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.

  16. 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.

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  1. Generation of allocation sequences in randomised trials: chance, not choice.

    PubMed

    Schulz, Kenneth F; Grimes, David A

    2002-02-01

    The randomised controlled trial sets the gold standard of clinical research. However, randomisation persists as perhaps the least-understood aspect of a trial. Moreover, anything short of proper randomisation courts selection and confounding biases. Researchers should spurn all systematic, non-random methods of allocation. Trial participants should be assigned to comparison groups based on a random process. Simple (unrestricted) randomisation, analogous to repeated fair coin-tossing, is the most basic of sequence generation approaches. Furthermore, no other approach, irrespective of its complexity and sophistication, surpasses simple randomisation for prevention of bias. Investigators should, therefore, use this method more often than they do, and readers should expect and accept disparities in group sizes. Several other complicated restricted randomisation procedures limit the likelihood of undesirable sample size imbalances in the intervention groups. The most frequently used restricted sequence generation procedure is blocked randomisation. If this method is used, investigators should randomly vary the block sizes and use larger block sizes, particularly in an unblinded trial. Other restricted procedures, such as urn randomisation, combine beneficial attributes of simple and restricted randomisation by preserving most of the unpredictability while achieving some balance. The effectiveness of stratified randomisation depends on use of a restricted randomisation approach to balance the allocation sequences for each stratum. Generation of a proper randomisation sequence takes little time and effort but affords big rewards in scientific accuracy and credibility. Investigators should devote appropriate resources to the generation of properly randomised trials and reporting their methods clearly. PMID:11853818

  2. 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. PMID:17411655

  3. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  8. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  13. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. 18 CFR 367.1860 - Account 186, Miscellaneous deferred debits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  15. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  16. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  18. An intelligent allocation algorithm for parallel processing

    NASA Technical Reports Server (NTRS)

    Carroll, Chester C.; Homaifar, Abdollah; Ananthram, Kishan G.

    1988-01-01

    The problem of allocating nodes of a program graph to processors in a parallel processing architecture is considered. The algorithm is based on critical path analysis, some allocation heuristics, and the execution granularity of nodes in a program graph. These factors, and the structure of interprocessor communication network, influence the allocation. To achieve realistic estimations of the executive durations of allocations, the algorithm considers the fact that nodes in a program graph have to communicate through varying numbers of tokens. Coarse and fine granularities have been implemented, with interprocessor token-communication duration, varying from zero up to values comparable to the execution durations of individual nodes. The effect on allocation of communication network structures is demonstrated by performing allocations for crossbar (non-blocking) and star (blocking) networks. The algorithm assumes the availability of as many processors as it needs for the optimal allocation of any program graph. Hence, the focus of allocation has been on varying token-communication durations rather than varying the number of processors. The algorithm always utilizes as many processors as necessary for the optimal allocation of any program graph, depending upon granularity and characteristics of the interprocessor communication network.

  19. 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…

  20. Node influence identification via resource allocation dynamics

    NASA Astrophysics Data System (ADS)

    Ma, Shu-Jiao; Ren, Zhuo-Ming; Ye, Chun-Ming; Guo, Qiang; Liu, Jian-Guo

    2014-07-01

    Identifying the node influence in complex networks is an important task to optimally use the network structure and ensure the more efficient spreading in information. In this paper, by taking into account the resource allocation dynamics (RAD) and the k-shell decomposition method, we present an improved method namely RAD to generate the ranking list to evaluate the node influence. First, comparing with the epidemic process results for four real networks, the RAD method could identify the node influence more accurate than the ones generated by the topology-based measures including the degree, k-shell, closeness and the betweenness. Then, a growing scale-free network model with tunable assortative coefficient is introduced to analyze the effect of the assortative coefficient on the accuracy of the RAD method. Finally, the positive correlation is found between the RAD method and the k-shell values which display an exponential form. This work would be helpful for deeply understanding the node influence of a network.

  1. 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.

  2. 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.

  3. 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…

  4. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... limitations of § 1024.17(c). Shortage means an amount by which a current escrow account balance falls short of.... However, if a servicer determines through an escrow account analysis that there is a shortage or deficiency, the servicer may require the borrower to pay additional deposits to make up the shortage...

  5. 12 CFR 1024.17 - Escrow accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... limitations of § 1024.17(c). Shortage means an amount by which a current escrow account balance falls short of.... However, if a servicer determines through an escrow account analysis that there is a shortage or deficiency, the servicer may require the borrower to pay additional deposits to make up the shortage...

  6. Where has all the carbon gone - in search of a missing sink in the whole-tree carbon balance

    NASA Astrophysics Data System (ADS)

    Hartmann, Henrik; McDowell, Nate; Trumbore, Susan

    2014-05-01

    Plants carbon reserves are thought to be an energy buffer during periods of environmental extremes and may be stored either via active or passive mechanisms when the environment induces conditions either favorable or necessary for storage. Here we present results of an intensively monitored experimental manipulation of whole-tree carbon balance using reduced atmospheric [CO2] and drought. Net above-ground assimilation, belowground respiration, carbon storage pool size and allocation to plant compartments and to specific carbon pools (glucose, fructose, sucrose, starch, biomass) were assessed at a high temporal resolution. We tested whether observed carbon pools could be estimated by a simple model driven by the measured carbon balance and observed allocation patterns. Under high [CO2] the model predicted patterns of carbon storage across tree compartments and storage pools. Surprisingly, predicted pool sizes were higher than observed pools, indicating the existence of a carbon pool not assessed in our study. Under low [CO2] the relative proportion of carbon not accounted for by our model increased dramatically. Because the absolute deviation from observations was relatively constant within irrigation treatments, the missing sink for assimilated C may be actively controlled and dependent on hydration status. This sink represented a non-negligible expenditure when carbon availability declined and thus may be critical to drought survival.

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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.

  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. PMID:25769339

  20. Managing global accounts.

    PubMed

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle. PMID:17886487

  1. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  2. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  4. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  5. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  6. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  9. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities §...

  10. 18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. Multiple Interacting Risk Factors: On Methods for Allocating Risk Factor Interactions.

    PubMed

    Price, Bertram; MacNicoll, Michael

    2015-05-01

    A persistent problem in health risk analysis where it is known that a disease may occur as a consequence of multiple risk factors with interactions is allocating the total risk of the disease among the individual risk factors. This problem, referred to here as risk apportionment, arises in various venues, including: (i) public health management, (ii) government programs for compensating injured individuals, and (iii) litigation. Two methods have been described in the risk analysis and epidemiology literature for allocating total risk among individual risk factors. One method uses weights to allocate interactions among the individual risk factors. The other method is based on risk accounting axioms and finding an optimal and unique allocation that satisfies the axioms using a procedure borrowed from game theory. Where relative risk or attributable risk is the risk measure, we find that the game-theory-determined allocation is the same as the allocation where risk factor interactions are apportioned to individual risk factors using equal weights. Therefore, the apportionment problem becomes one of selecting a meaningful set of weights for allocating interactions among the individual risk factors. Equal weights and weights proportional to the risks of the individual risk factors are discussed. PMID:25644783

  12. Being 'rational' and being 'human': How National Health Service rationing decisions are constructed as rational by resource allocation panels.

    PubMed

    Russell, Jill; Greenhalgh, Trisha

    2014-09-01

    The English National Health Service Constitution states that patients have the right to expect all decisions about access to medicines and treatments to be made 'rationally'. Rationality in health care can be framed as instrumental, institutional or practical. In this article, we present a case example from an ethnographic study of the work of 'Individual Funding Request' panels to explore how rationality is enacted and accounted for in deliberations about the rationing of health care in the National Health Service. Our rhetorical analysis highlights how an embodied, practical rationality emerges as a significant aspect of rationality in practice, but at the same time has a problematic status in formal accounts of decision-making. We suggest that being both 'human' and 'rational' is a 'delicate balance' and creates a dilemma for Individual Funding Request panels. Aristotle's notion of phronesis provides a useful lens for theorising our observation of panel deliberations, and we argue for greater attention to the value of narrative ethics in helping us understand the challenges faced by resource allocators. PMID:24287296

  13. 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. PMID:27263469

  14. 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…

  15. Improve Your Balance

    MedlinePlus

    ... My Go4Life Get Free Stuff Be a Partner Balance Improve Your Balance Each year, more than 2 million older Americans ... types of exercise — endurance , strength , balance, and flexibility . Balance Stand on One Foot Heel-to-Toe Walk ...

  16. 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…

  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. 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

  19. Adaptive sex allocation in anticipation of changes in offspring mating opportunities.

    PubMed

    Kahn, Andrew T; Kokko, Hanna; Jennions, Michael D

    2013-01-01

    Sex allocation theory explains why most species produce equal numbers of sons and daughters, and highlights situations that select for deviation from this norm. Past research has, however, heavily focused on situations with discrete generations. When temporally varying generational overlap affects future mate availability, models predict cyclical shifts in sex allocation, but these predictions have not yet been appropriately tested. Here we provide evidence that mosquitofish (Gambusia holbrooki) populations possess a suitable life history: some autumn-born females bred alongside their own offspring, while such overlap was rare or absent for spring-born females and for all males. Our analytic model of sex allocation for these populations produced a perfect rank-order correlation between observed birth sex ratio biases and theoretical predictions, with stronger biases observed as the extent of female generational overlap increased. This is the first robust evidence that sex allocation theory accounts for cases when mating opportunities vary predictably over time. PMID:23511468

  20. FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

    PubMed

    Grimaldi, P L; Bertko, J M

    1989-07-01

    The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992. PMID:10293219

  1. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... accounting practices as required by 48 CFR 9903.202-1 through 9903.202-5. If the Contractor has notified...

  2. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR...

  3. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR...

  4. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR...

  5. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR...

  6. 40 CFR 74.26 - Allocation formula.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Allocation formula. 74.26 Section 74.26 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE OPT-INS Allowance Calculations for Combustion Sources § 74.26 Allocation formula. (a)...

  7. 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…

  8. 45 CFR 205.150 - Cost allocation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... ASSISTANCE PROGRAMS § 205.150 Cost allocation. A State plan under title I, IV-A, X, XIV, or XVI (AABD) of the Social Security Act must provide that the State agency will have an approved cost allocation plan on file with the Department in accordance with the requirements contained in subpart E of 45 CFR part...

  9. 45 CFR 205.150 - Cost allocation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ASSISTANCE PROGRAMS § 205.150 Cost allocation. A State plan under title I, IV-A, X, XIV, or XVI (AABD) of the Social Security Act must provide that the State agency will have an approved cost allocation plan on file with the Department in accordance with the requirements contained in subpart E of 45 CFR part...

  10. 24 CFR 945.203 - Allocation plan.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... units based on information provided by: (A) The needs assessment prepared in accordance with 24 CFR 8.25... dwelling units in the project for the year preceding the date of submission of the allocation plan to HUD... available for occupancy during the two-year period following the date of submission of the allocation...

  11. 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...

  12. 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...

  13. 50 CFR 660.320 - Allocations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... limited entry gear is open. When the fishery for a vessel's limited entry gear has closed, groundfish caught by that vessel with open access gear will be counted against the open access allocation. All... Indian fishery, is divided into limited entry and open access fisheries. Separate allocations for...

  14. Thematic Mapper data for forest resource allocation

    NASA Technical Reports Server (NTRS)

    Zeff, Ilene S.; Merry, Carolyn J.

    1993-01-01

    A technique for classifying a Landsat Thematic Mapper image was demonstrated on the Wayne National Forest of southeastern Ohio. The classified image was integrated into a geographic information system database, and prescriptive forest land use allocation models were developed using the techniques of cartographic modeling. Timber harvest sites and accompanying haul roads were allocated.

  15. 23 CFR 1240.15 - Allocations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 23 Highways 1 2014-04-01 2014-04-01 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...

  16. 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...

  17. 23 CFR 1240.15 - Allocations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 23 Highways 1 2013-04-01 2013-04-01 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...

  18. 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...

  19. 23 CFR 1240.15 - Allocations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 23 Highways 1 2012-04-01 2012-04-01 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...

  20. 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...

  1. 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... described in section 490.507 of this part, DOE shall allocate one credit for each alternative fueled...

  2. 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...

  3. 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...

  4. 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…

  5. 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…

  6. 50 CFR 660.55 - Allocations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... halibut regulations) is managed under regulations at 50 CFR part 300, subpart E. Beginning with the 2011..., the OY is reduced by the Pacific Coast treaty Indian tribal harvest (allocations, set-asides, and...: recreational estimates are not deducted here). (1) Pacific Coast treaty Indian tribal allocations,...

  7. Acquisitions Allocations: Fairness, Equity and Bundled Pricing.

    ERIC Educational Resources Information Center

    Packer, Donna

    2001-01-01

    Examined the effect of an interdisciplinary Web-based citation database with full text, the ProQuest Research Library, on the Western State University library's acquisitions allocation plan. Used list price of full-text journals to calculate increases in acquisitions funding. A list of articles discussing formula allocation is appended.…

  8. 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...

  9. 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...

  10. 48 CFR 5452.249 - Allocation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 7 2011-10-01 2011-10-01 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...

  11. 42 CFR 433.34 - Cost allocation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Department in accordance with the requirements contained in subpart E of 45 CFR part 95. Subpart E also sets... 42 Public Health 4 2013-10-01 2013-10-01 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...

  12. 42 CFR 433.34 - Cost allocation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Department in accordance with the requirements contained in subpart E of 45 CFR part 95. Subpart E also sets... 42 Public Health 4 2012-10-01 2012-10-01 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...

  13. 42 CFR 433.34 - Cost allocation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Department in accordance with the requirements contained in subpart E of 45 CFR part 95. Subpart E also sets... 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...

  14. 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...

  15. 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...

  16. 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... number of SBRS slots to be allocated to each participating Operating Division. (b) The SBRS Policy...

  17. 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... number of SBRS slots to be allocated to each participating Operating Division. (b) The SBRS Policy...

  18. 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... number of SBRS slots to be allocated to each participating Operating Division. (b) The SBRS Policy...

  19. 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...

  20. 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...

  1. 50 CFR 660.55 - Allocations.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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...

  2. 50 CFR 660.55 - Allocations.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 50 Wildlife and Fisheries 13 2013-10-01 2013-10-01 false Allocations. 660.55 Section 660.55 Wildlife and Fisheries FISHERY CONSERVATION AND MANAGEMENT, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE (CONTINUED) FISHERIES OFF WEST COAST STATES West Coast Groundfish Fisheries § 660.55 Allocations. (a) General. An...

  3. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    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 230, Asset... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230, Asset retirement obligations. (a) This account must include the amount of liabilities for the recognition of...

  4. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    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 230, Asset... GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367.2300 Account 230, Asset retirement obligations. (a) This account must include the amount of liabilities for the recognition of...

  5. Attentional Mechanisms Contributing to Balance Constraints during Gait: The Effects of Balance Impairments

    PubMed Central

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

    2011-01-01

    Background Recent research has begun to explore the ability of older adults to perform balance tasks while simultaneously performing a secondary cognitive task; however, it has suffered from limitations regarding the mechanisms underlying the problems that cause dual-task deficits in older adults with balance impairments. Two possible attentional mechanisms (reduced general attentional capacity vs. a true dual-task performance deficit and inability to allocate attention between two tasks) contributing to balance constraints were examined. Methods Twelve healthy elderly adults and 12 elderly adults with balance impairments (BIOA) were asked to perform obstacle avoidance while walking, either alone or simultaneously with an auditory Stroop. Two experiments were designed to examine attentional mechanisms that may contribute to reduce performance in the dual-task situations for the BIOA. Results Experiment 1 determined whether for BIOA, single vs. dual-task performance conditions led to similar effects as a single-task difficulty (congruent vs. incongruent) manipulation. Results indicated that dual-task performance reduction did not exceed that of the difficult single task, suggesting that neither older adult group showed a true dual-task performance deficit, but rather BIOA showed a reduced attentional capacity. Experiment 2 showed that BIOA also showed deficits in flexibly focusing their attention between two tasks according to instructions. Conclusion Our study confirmed that the ability to allocate attention between a postural task and a secondary cognitive task was impaired in BIOA; it is suggested that inability to flexibly allocate attention could be one important factor among many factors that contribute to balance constraints during gait in fallers. PMID:19028462

  6. 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. PMID:25649106

  7. Bioethics for clinicians: 13. Resource allocation.

    PubMed

    McKneally, M F; Dickens, B M; Meslin, E M; Singer, P A

    1997-07-15

    Questions of resource allocation can pose practical and ethical dilemmas for clinicians. In the Aristotelian conception of distributive justice, the unequal allocation of a scarce resource may be justified by morally relevant factors such as need or likelihood of benefit. Even using these criteria, it can be difficult to reconcile completing claims to determine which patients should be given priority. To what extent the physician's fiduciary duty toward a patient should supersede the interests of other patients and society as a whole is also a matter of controversy. Although the courts have been reluctant to become involved in allocation decisions in health care, they expect physicians to show allegiance to their patients regardless of budgetary concerns. The allocation of resources on the basis of clinically irrelevant factors such as religion or sexual orientation is prohibited. Clear, fair and publicly acceptable institutional and professional policies can help to ensure that resource allocation decisions are transparent and defensible. PMID:9238146

  8. Allocation of environmental loads in recycling: a model based in the qualitative value of recycled material

    NASA Astrophysics Data System (ADS)

    Ferreira, Jose V. R.; Domingos, Idalina; Antunes, Paula

    2001-02-01

    When the life cycle of a product, material or service, studied in a Life Cycle Assessment (LCA) affect other life cycles not included in the system in analysis, it is necessary to apply allocation rules. Allocation can be defined, in LCA context, as the act of assigning the environmental loads of a system to the functions of that system in proportionate shares. Most of the available allocation methods are of generic application, they do not take into account the quality of the materials to be recycled and the few that do take it into account attribute to it a quantitative value. Methods that are both generic and scientifically correct are generally difficult to apply. Rules that are too simple for a case by case application could lead to studies of life cycle assessment that cannot be compared. This way, the best will be to dispose of simple methods but just and mathematically correct with a fundamentally driven application to a sector of economic activity. In this study a method of allocation is proposed which takes into account primarily the "qualitative" value of the material to be recycled, irrespective of being a pos-consumption product/material or a secondary material of a production process. Through a case study, the potential of application of the proposed method is demonstrated, in the recycling of products coming from wood industries and its derivatives, when compared with other allocation methods.

  9. 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. PMID:26927388

  10. 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.

  11. How important is root-derived CO2 transport via the transpiration stream when assessing belowground carbon allocation?

    NASA Astrophysics Data System (ADS)

    Bloemen, J.; Agneessens, L.; Vanhaecke, L.; Steppe, K.

    2012-12-01

    Non-isotopic approaches for studying the impact of belowground carbon allocation on soil respiration are based on soil CO2 efflux measurements after interrupting the flux of photosynthates to belowground tissues (e.g. Högberg et al., 2001). However, recent research has shown that one-half of root-respired CO2 may follow an internal flux pathway via the transpiration stream which cannot be accounted for by soil CO2 efflux measurements (Aubrey & Teskey, 2009). Consequently, given the magnitude of this internally transported CO2 via the stem, established soil CO2 efflux-based approaches might routinely underestimate autotrophic respiration and the carbon needed to sustain belowground tissues. In this study, we measured simultaneously and at a high temporal resolution sap flow and internal xylem CO2 concentration at the stem base of field-grown oak trees as well as soil CO2 efflux near each tree to determine the relative importance of internal transport of root-respired CO2 when assessing belowground carbon allocation. One subgroup of trees was girdled to interrupt the flux of photosynthates to belowground tissues, while a group of non-girdled trees from the same site was used as a control. Results showed, within 5 days after girdling, decreases up to 21.8 ± 3.7% and 21.4 ± 1.1% for soil CO2 efflux and internal CO2 transport, respectively, relative to the measurements in the control plots. Moreover, we found with this new approach that efflux-based methods may substantially underestimate autotrophic respiration, as up to 44.9 ± 0.7% of root-respired CO2 can be transported upwards via the transpiration stream at periods of high sap flow. The results from this study provide the first experimental evidence that CO2 transported via the transpiration stream is strongly dependent on the current assimilate flux to belowground tissues. Therefore approaches for quantifying the impact of belowground carbon allocation on processes at root level should account for this

  12. Dynamic versus static allocation policies in multipurpose multireservoir systems

    NASA Astrophysics Data System (ADS)

    Tilmant, A.; Goor, Q.; Pinte, D.; van der Zaag, P.

    2007-12-01

    As the competition for water is likely to increase in the near future due to socioeconomic development and population growth, water resources managers will face hard choices when allocating water between competing users. Because water is a vital resource used in multiple sectors, including the environment, the allocation is inherently a political and social process, which is likely to become increasingly scrutinized as the competition grows between the different sectors. Since markets are usually absent or ineffective, the allocation of water between competing demands is achieved administratively taking into account key objectives such as economic efficiency, equity and maintaining the ecological integrity. When crop irrigation is involved, water is usually allocated by a system of annual rights to use a fixed, static, volume of water. In a fully-allocated basin, moving from a static to a dynamic allocation process, whereby the policies are regularly updated according to the hydrologic status of the river basin, is the first step towards the development of river basin management strategies that increase the productivity of water. More specifically, in a multipurpose multireservoir system, continuously adjusting release and withdrawal decisions based on the latest hydrologic information will increase the benefits derived from the system. However, the extent to which such an adjustment can be achieved results from complex spatial and temporal interactions between the physical characteristics of the water resources system (storage, natural flows), the economic and social consequences of rationing and the impacts on natural ecosystems. The complexity of the decision-making process, which requires the continuous evaluation of numerous trade-offs, calls for the use of integrated hydrologic-economic models. This paper compares static and dynamic management approaches for a cascade of hydropower-irrigation reservoirs using stochastic dual dynamic programming (SDDP

  13. Physical and economic processes of water scarcity and water allocation for integrated river basin management

    NASA Astrophysics Data System (ADS)

    Deng, Xiangzheng; Singh, R. B.; Liu, Junguo; Güneralp, Burak

    Water scarcity and stress have attracted increasing attention as water has become increasingly regarded as one of the most critical resources in the world's sustainable development. Water allocation is correlated to the land use and cover changes (LUCC), population distribution, economic development, climate changes, and environmental governance. These factors physically alter surface energy for water balance through the changes in Net Primary Productivity (NPP) of vegetation (Haiming Yan et al.), and natural resource productivity, simultaneously, financially and interactively influence on water allocation for socio-economic development (Xiangzheng Deng et al.). Therefore, it is very important to figure out a mechanism of water allocation in the course of LUCC (Xiangzheng Deng et al.; Hasan Ozdemir and Emre Elbaşı), climate and economic changes at various spatial and temporal scales.

  14. 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...

  15. The allocation of the radio spectrum

    NASA Astrophysics Data System (ADS)

    Jackson, C. L.

    1980-02-01

    The system of the radio spectrum (10 kHz-300 GHz) allocation is discussed in its technical, economic, and managerial aspects. Possible improvements to the system are considered, such as minimizing human management, establishing a single authority for the allocation of the spectrum, and stimulating a more efficient use of the spectrum with economic incentives. The 'anarchy band' concept, a system of dynamic allocation, is suggested as a means of replacing human management with electronic equipment. The growing importance of the satellite portion of the spectrum is also shown.

  16. Linear modelling of attentional resource allocation

    NASA Technical Reports Server (NTRS)

    Pierce, B.

    1978-01-01

    Eight subjects time-shared performance of two compensatory tracking tasks under conditions when both were of constant difficulty, and when the control order of one task (designated primary) was varied over time within a trial. On line performance feedback was presented on half of the trials. The data are interpreted in terms of a linear model of the operator's attention allocation system, and suggest that this allocation is strongly suboptimal. Furthermore, the limitations in reallocating attentional resources between tasks, in response to difficulty fluctuations were not reduced by augmented performance feedback. Some characteristics of the allocation system are described, and reasons for its limitations suggested.

  17. SBI allocation between heavy and singlet missiles

    SciTech Connect

    Canavan, G.H.

    1991-04-01

    The optimal allocation of space-based interceptors (SBIs) between fixed, heavy missiles and mobile singlets can be derived from approximate expressions for the boost-phase penetration of each. Singlets can cluster before launch and have shorter burn times, which reduce their availability to SBIs by an order of magnitude. Singlet penetration decreased slowly with the number of SBIs allocated to them; heavy missile penetration falls rapidly. The allocation to the heavy missiles falls linearly with their number. The penetration of heavy and singlet missiles is proportional to their numbers and inversely proportional to their availability. 8 refs., 2 figs.

  18. Linking Resource Allocation to Student Achievement: A Study of Title 1 and Title 1 Stimulus Utilization

    ERIC Educational Resources Information Center

    Krumpe, Kati P.

    2012-01-01

    With the emphasis on high standards and fiscal accountability, there is a heightened need to inform the research linking student achievement to the allocation of resources. This mixed methods inquiry sought to study how schools utilized Title 1 and Title 1 stimulus funding from 2009-2011 to determine if correlations existed between areas of…

  19. 30 CFR 220.014 - Allocation of joint costs and credits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Allocation of joint costs and credits. 220.014 Section 220.014 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL...

  20. 30 CFR 1220.014 - Allocation of joint costs and credits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 3 2014-07-01 2014-07-01 false Allocation of joint costs and credits. 1220.014 Section 1220.014 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL...

  1. Elementary and Secondary Education Act of 1965: Allocation Methods. CRS Report for Congress.

    ERIC Educational Resources Information Center

    Irwin, Paul M.

    The Elementary Secondary Education Act (ESEA) of 1965 authorizes 39 programs that are administered by the United States Department of Education and account for $8.6 billion in FY 1993. ESEA funds are distributed through three allocation methods: formulas, discretionary grants, and specifically designated recipients. Almost half of ESEA programs…

  2. Optimal conservation resource allocation under variable economic and ecological time discounting rates in boreal forest.

    PubMed

    Mazziotta, Adriano; Pouzols, Federico Montesino; Mönkkönen, Mikko; Kotiaho, Janne S; Strandman, Harri; Moilanen, Atte

    2016-09-15

    Resource allocation to multiple alternative conservation actions is a complex task. A common trade-off occurs between protection of smaller, expensive, high-quality areas versus larger, cheaper, partially degraded areas. We investigate optimal allocation into three actions in boreal forest: current standard forest management rules, setting aside of mature stands, or setting aside of clear-cuts. We first estimated how habitat availability for focal indicator species and economic returns from timber harvesting develop through time as a function of forest type and action chosen. We then developed an optimal resource allocation by accounting for budget size and habitat availability of indicator species in different forest types. We also accounted for the perspective adopted towards sustainability, modeled via temporal preference and economic and ecological time discounting. Controversially, we found that in boreal forest set-aside followed by protection of clear-cuts can become a winning cost-effective strategy when accounting for habitat requirements of multiple species, long planning horizon, and limited budget. It is particularly effective when adopting a long-term sustainability perspective, and accounting for present revenues from timber harvesting. The present analysis assesses the cost-effective conditions to allocate resources into an inexpensive conservation strategy that nevertheless has potential to produce high ecological values in the future. PMID:27262031

  3. The Financial Resource Allocation Process at Compton Community College: A Redirection.

    ERIC Educational Resources Information Center

    Compton Community Coll. Federation of Teachers, CA.

    This paper presents a historical portrait of the process of financial resource allocation at Compton Community College (CCC). Introductory material provides information on the college, its organization, and its budgeting and accounting procedures. Next, changes in finances occurring between 1974-75 and 1977-78 are outlined, including the growth of…

  4. 39 CFR 3060.14 - Competitive products enterprise statement of allocated assets and liabilities.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 39 Postal Service 1 2014-07-01 2014-07-01 false Competitive products enterprise statement of... PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.14 Competitive products enterprise statement of allocated assets and liabilities. The Postal Service will...

  5. 39 CFR 3060.14 - Competitive products enterprise statement of allocated assets and liabilities.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Competitive products enterprise statement of... PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.14 Competitive products enterprise statement of allocated assets and liabilities. The Postal Service will...

  6. 39 CFR 3060.14 - Competitive products enterprise statement of allocated assets and liabilities.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 39 Postal Service 1 2012-07-01 2012-07-01 false Competitive products enterprise statement of... PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.14 Competitive products enterprise statement of allocated assets and liabilities. The Postal Service will...

  7. 39 CFR 3060.14 - Competitive products enterprise statement of allocated assets and liabilities.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 39 Postal Service 1 2013-07-01 2013-07-01 false Competitive products enterprise statement of... PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.14 Competitive products enterprise statement of allocated assets and liabilities. The Postal Service will...

  8. 39 CFR 3060.14 - Competitive products enterprise statement of allocated assets and liabilities.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 39 Postal Service 1 2011-07-01 2011-07-01 false Competitive products enterprise statement of... PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.14 Competitive products enterprise statement of allocated assets and liabilities. The Postal Service will...

  9. 50 CFR 679.62 - Inshore sector cooperative allocation program.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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...

  10. 50 CFR 679.62 - Inshore sector cooperative allocation program.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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...

  11. 50 CFR 679.62 - Inshore sector cooperative allocation program.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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...

  12. Water Allocation Modeling of Awash River Basin, Ethiopia

    NASA Astrophysics Data System (ADS)

    Asfaw, D. H.; Berhe, F.; Melesse, A. M.

    2012-12-01

    Awash River basin is one of the twelve basins of Ethiopia which is highly utilized and the first basin to be introduced to modern agriculture. A study was conducted on water allocation modeling of Awash River basin, Ethiopia using MODSIM, a river basin management decision support system (DSS) designed as a computer-aided tool for developing improved basin wide planning. This study was conducted to analyze the water balance of the Awash basin under different levels of irrigation development and also determine the water allocation in the Upper, Middle and Lower Valleys in the basin. Awash basin includes Koka Dam and two dams under completion: Kessem and Tendaho Reservoirs. Four scenarios were set: Scenario I-present withdrawal rate in the basin; Scenario II-Scenario I plus Downstream Tendaho Dam Operational; Scenario III-Scenario II plus expansion of middle valley farms and Kessem Dam Operational; and Scenario IV-Scenario III plus additional expansion in the middle valley. Analysis of flow records within the basin was done for a period of 1963-2003. Estimation of system losses, runoff from ungauged tributaries, and Gedebessa Swamp model parameters were considered in the flow process study. Simulation was conducted based on four scenarios. Consumptive and non-consumptive uses were considered in allocation modeling. The results of MODSIM model depict that there will be incremental release from Koka Dam from 2.8% to 5.7% in years 2018 and 2038, respectively. Due to increased diversions in Scenario III when compared to scenario I, losses in to Gedebessa Swamp will significantly decrease by an average of 27.6%. In the year 2038, owing to less capacity of upstream reservoirs due to sedimentation, water will be lost in the swamp complex causing slight decrease of inflow to Tendaho Dam. Additional storage at or upstream of Koka Dam will be mandatory in the future. Unaccounted water diversions upstream of Koka and water losses in Gedebessa Swamp should be considered in the

  13. 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.

  14. What is balance?

    PubMed

    Pollock, A S; Durward, B R; Rowe, P J; Paul, J P

    2000-08-01

    Balance is a term frequently used by health professionals working in a wide variety of clinical specialities. There is no universally accepted definition of human balance, or related terms. This article identifies mechanical definitions of balance and introduces clinical definitions of balance and postural control. Postural control is defined as the act of maintaining, achieving or restoring a state of balance during any posture or activity. Postural control strategies may be either predictive or reactive, and may involve either a fixed-support or a change-in-support response. Clinical tests of balance assess different components of balance ability. Health professionals should select clinical assessments based on a sound knowledge and understanding of the classification of balance and postural control strategies. PMID:10945424

  15. 11 CFR 106.6 - Allocation of expenses between federal and non-federal activities by separate segregated funds...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... pursuant to 11 CFR 102.5. Separate segregated funds and nonconnected committees that have established separate federal and non-federal accounts under 11 CFR 102.5 (a)(1)(i), or that make federal and non-federal disbursements from a single account under 11 CFR 102.5(a)(1)(ii), shall allocate their federal...

  16. 48 CFR 9904.410 - Allocation of business unit general and administrative expenses to final cost objectives.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Allocation of business... Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  17. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  18. Budget Allocation in a Competitive Communication Spectrum Economy

    NASA Astrophysics Data System (ADS)

    Lin, Ming-Hua; Tsai, Jung-Fa; Ye, Yinyu

    2009-12-01

    This study discusses how to adjust "monetary budget" to meet each user's physical power demand, or balance all individual utilities in a competitive "spectrum market" of a communication system. In the market, multiple users share a common frequency or tone band and each of them uses the budget to purchase its own transmit power spectra (taking others as given) in maximizing its Shannon utility or pay-off function that includes the effect of interferences. A market equilibrium is a budget allocation, price spectrum, and tone power distribution that independently and simultaneously maximizes each user's utility. The equilibrium conditions of the market are formulated and analyzed, and the existence of an equilibrium is proved. Computational results and comparisons between the competitive equilibrium and Nash equilibrium solutions are also presented, which show that the competitive market equilibrium solution often provides more efficient power distribution.

  19. 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.

  20. VAPOR: variance-aware per-pixel optimal resource allocation.

    PubMed

    Eisenberg, Yiftach; Zhai, Fan; Pappas, Thrasyvoulos N; Berry, Randall; Katsaggelos, Aggelos K

    2006-02-01

    Characterizing the video quality seen by an end-user is a critical component of any video transmission system. In packet-based communication systems, such as wireless channels or the Internet, packet delivery is not guaranteed. Therefore, from the point-of-view of the transmitter, the distortion at the receiver is a random variable. Traditional approaches have primarily focused on minimizing the expected value of the end-to-end distortion. This paper explores the benefits of accounting for not only the mean, but also the variance of the end-to-end distortion when allocating limited source and channel resources. By accounting for the variance of the distortion, the proposed approach increases the reliability of the system by making it more likely that what the end-user sees, closely resembles the mean end-to-end distortion calculated at the transmitter. Experimental results demonstrate that variance-aware resource allocation can help limit error propagation and is more robust to channel-mismatch than approaches whose goal is to strictly minimize the expected distortion. PMID:16479799