Accounting for Parcel-Allocation Variability in Practice: Combining Sources of Uncertainty and Choosing the Number of Allocations.

PubMed

Sterba, Sonya K; Rights, Jason D

2016-01-01

Item parceling remains widely used under conditions that can lead to parcel-allocation variability in results. Hence, researchers may be interested in quantifying and accounting for parcel-allocation variability within sample. To do so in practice, three key issues need to be addressed. First, how can we combine sources of uncertainty arising from sampling variability and parcel-allocation variability when drawing inferences about parameters in structural equation models? Second, on what basis can we choose the number of repeated item-to-parcel allocations within sample? Third, how can we diagnose and report proportions of total variability per estimate arising due to parcel-allocation variability versus sampling variability? This article addresses these three methodological issues. Developments are illustrated using simulated and empirical examples, and software for implementing them is provided.

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.

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.

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 [See footnotes at end of table...

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 [See footnotes at end of table...

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 amount...

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 amount...

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.

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 account...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-26

... Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION... Accounting Standards (CAS) Board, is providing public notification of the decision to discontinue the...

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. This...

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. This...

The Relationship among Rank, Experience, and Accounting Faculty Effort Allocations.

ERIC Educational Resources Information Center

Cox, Clifford T.

1991-01-01

Analysis of questionnaires returned by 16 of 450 accounting faculty found that (1) experience is inversely related to the amount of effort allocated to research alone and to the aggregate of teaching, research, and service; and (2) a significant positive relationship was found between rank and administrative activity. (SK)

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 and...

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 and...

The Accounting System and Resource Allocation Reform in a Public University

ERIC Educational Resources Information Center

Spathis, Charalambos; Ananiadis, John

2004-01-01

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

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. © 2014 The Authors. New Phytologist © 2014 New Phytologist Trust.

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 and...

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 and...

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 your...

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 your...

Cash balance pension plans--accounting and business implications.

PubMed

Arcady, A; Mellors, F

2001-01-01

This article illustrates the accounting and disclosure implications of converting from traditional pensions to cash balance plans. That information is followed by a description of issues that have encouraged employers to initiate those conversions.

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 than...

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 than...

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

PubMed Central

2012-01-01

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

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

PubMed

Vogl, Matthias

2012-08-30

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-08

... LIBRARY OF CONGRESS Copyright Office 37 CFR Part 201 [Docket No. RM 2009-4] Minimum Balance... transactions per year; require deposit account holders to maintain a minimum balance in that account; mandate... against the balance instead of sending separate payments with applications and other requests for services...

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 the...

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 the...

[Organ allocation system: between efficiency and equity].

PubMed

Antoine, Corinne

2007-02-15

Despite considerable efforts to promote organ donation and increase the amount of organ retrieval, demand for grafts is increasing and remains much higher then availability. This short supply is noticeable for all organ transplantation whether for heart, lungs, liver or pancreas but mainly for kidneys. The objective of graft allocation and attribution rules is to insure an allocation as fair as possible, to find the best recipient, to take into account the emergency of the need for grafting or the access difficulty for certain patients, and to seek optimal graft usage. These rules are based on the setting up of priority categories for patients whose lives are threatened on a very short-term basis or for those having difficult access to transplantation. This implies the issue of seeking the balance between an allocation as fair as possible and technical constraints associated with organ retrieval, transportation and graft quality preservation.

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

50 CFR 660.55 - Allocations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... biennial fishing period's open access allocation. (B) [Reserved] (f) Catch accounting. Catch accounting... allocations in a given biennial cycle, catch of those species are counted against the limited entry/open... fisheries—(i) Catch accounting for the trawl allocation. Any groundfish caught by a vessel registered to a...

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

ERIC Educational Resources Information Center

Yang, Jun

2006-01-01

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

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 and...

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 and...

Accountability and the Public Trust: Restoring the Balance. An Annotated Bibliography

ERIC Educational Resources Information Center

Beaulieu, Paul

2006-01-01

This bibliography was compiled for the 2006 Summer Institute at The Centre for Literacy-"Accountability and Public Trust: Restoring the Balance." The selections include lectures, research studies, policy papers, and government documents that describe and analyze recent concepts of accountability in the context of government funding in…

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…

Discussion on water resources value accounting and its application

NASA Astrophysics Data System (ADS)

Guo, Biying; Huang, Xiaorong; Ma, Kai; Gao, Linyun; Wang, Yanqiu

2018-06-01

The exploration of the compilation of natural resources balance sheet has been proposed since 2013. Several elements of water resources balance sheet have been discussed positively in China, including basic concept, framework and accounting methods, which focused on calculating the amount of water resources with statistical methods but lacked the analysis of the interrelationship between physical volume and magnitude of value. Based on the study of physical accounting of water resources balance sheet, the connotation of water resources value is analyzed in combination with research on the value of water resources in the world. What's more, the theoretical framework, form of measurement and research methods of water resources value accounting are further explored. Taking Chengdu, China as an example, the index system of water resources balance sheet in Chengdu which includes both physical and valuable volume is established to account the depletion of water resources, environmental damage and ecological water occupation caused by economic and social water use. Moreover, the water resources balance sheet in this region which reflects the negative impact of the economy on the environment is established. It provides a reference for advancing water resources management, improving government and social investment, realizing scientific and rational allocation of water resources.

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-27

... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

50 CFR 660.320 - Allocations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Allocations. (a) General. The commercial portion of the Pacific Coast groundfish fishery, excluding the treaty... may be set aside biennially or annually for tribal fisheries prior to dividing the balance of the... specifically allocated to the recreational fishery, and will be estimated prior to dividing the commercial...

Computer software tool REALM for sustainable water allocation and management.

PubMed

Perera, B J C; James, B; Kularathna, M D U

2005-12-01

REALM (REsource ALlocation Model) is a generalised computer simulation package that models harvesting and bulk distribution of water resources within a water supply system. It is a modeling tool, which can be applied to develop specific water allocation models. Like other water resource simulation software tools, REALM uses mass-balance accounting at nodes, while the movement of water within carriers is subject to capacity constraints. It uses a fast network linear programming algorithm to optimise the water allocation within the network during each simulation time step, in accordance with user-defined operating rules. This paper describes the main features of REALM and provides potential users with an appreciation of its capabilities. In particular, it describes two case studies covering major urban and rural water supply systems. These case studies illustrate REALM's capabilities in the use of stochastically generated data in water supply planning and management, modelling of environmental flows, and assessing security of supply issues.

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,…

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... organization, the governing body of the 501(c)(3) organization designates and consistently operates the fund as... allocation methods include, without limitation, methods that allocate these items in proportion to either— (A...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... organization, the governing body of the 501(c)(3) organization designates and consistently operates the fund as... allocation methods include, without limitation, methods that allocate these items in proportion to either— (A...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... organization, the governing body of the 501(c)(3) organization designates and consistently operates the fund as... allocation methods include, without limitation, methods that allocate these items in proportion to either— (A...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... organization, the governing body of the 501(c)(3) organization designates and consistently operates the fund as... allocation methods include, without limitation, methods that allocate these items in proportion to either— (A...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... organization, the governing body of the 501(c)(3) organization designates and consistently operates the fund as... allocation methods include, without limitation, methods that allocate these items in proportion to either— (A...

Optimal Plant Carbon Allocation Implies a Biological Control on Nitrogen Availability

NASA Astrophysics Data System (ADS)

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

2015-12-01

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

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... receivership purposes at a failed insured depository institution. (b) Definitions—(1) The FDIC Cutoff Point...

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... receivership purposes at a failed insured depository institution. (b) Definitions—(1) The FDIC Cutoff Point...

Task allocation in a distributed computing system

NASA Technical Reports Server (NTRS)

Seward, Walter D.

1987-01-01

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

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. © 2014 Society for Conservation Biology.

Global trends and challenges in deceased donor kidney allocation.

PubMed

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

2017-06-01

Worldwide, the number of patients able to benefit from kidney transplantation is greatly restricted by the severe shortage of deceased donor organs. Allocation of this scarce resource is increasingly challenging and complex. Striking an acceptable balance between efficient use of (utility) and fair access to (equity) the limited supply of donated kidneys raises controversial but important debates at ethical, medical, and social levels. There is no international consensus on the recipient and donor factors that should be considered in the kidney allocation process. There is a general trend toward a reduction in the influence of human leukocyte antigen mismatch and an increase in the importance of other factors shown to affect posttransplant outcomes, such as cold ischemia, duration of dialysis, donor and recipient age, and comorbidity. Increased consideration of equity has led to improved access to transplantation for disadvantaged patient groups. There has been an overall improvement in the transparency and accountability of allocation policies. Novel and contentious approaches in kidney allocation include the use of survival prediction scores as a criterion for accessing the waiting list and at the point of organ offering with matching of predicted graft and recipient survival. This review compares the diverse international approaches to deceased donor kidney allocation and their evolution over the last decade. Copyright © 2017 International Society of Nephrology. Published by Elsevier Inc. All rights reserved.

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

Code of Federal Regulations, 2011 CFR

2011-07-01

... 34 Education 1 2011-07-01 2011-07-01 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 EDUCATION...

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 EDUCATION...

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…

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

ERIC Educational Resources Information Center

Jones, Ken

2004-01-01

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

Balancing measures or a balanced accounting of improvement impact: a qualitative analysis of individual and focus group interviews with improvement experts in Scotland.

PubMed

Toma, Madalina; Dreischulte, Tobias; Gray, Nicola M; Campbell, Diane; Guthrie, Bruce

2018-07-01

As quality improvement (QI) programmes have become progressively larger scale, the risks of implementation having unintended consequences are increasingly recognised. More routine use of balancing measures to monitor unintended consequences has been proposed to evaluate overall effectiveness, but in practice published improvement interventions hardly ever report identification or measurement of consequences other than intended goals of improvement. We conducted 15 semistructured interviews and two focus groups with 24 improvement experts to explore the current understanding of balancing measures in QI and inform a more balanced accounting of the overall impact of improvement interventions. Data were analysed iteratively using the framework approach. Participants described the consequences of improvement in terms of desirability/undesirability and the extent to which they were expected/unexpected when planning improvement. Four types of consequences were defined: expected desirable consequences ( goals ); expected undesirable consequences ( trade-offs ); unexpected undesirable consequences ( unpleasant surprises ); and unexpected desirable consequences ( pleasant surprises ). Unexpected consequences were considered important but rarely measured in existing programmes, and an improvement pause to take stock after implementation would allow these to be more actively identified and managed. A balanced accounting of all consequences of improvement interventions can facilitate staff engagement and reduce resistance to change, but has to be offset against the cost of additional data collection. Improvement measurement is usually focused on measuring intended goals , with minimal use of balancing measures which when used, typically monitor trade-offs expected before implementation. This paper proposes that improvers and leaders should seek a balanced accounting of all consequences of improvement across the life of an improvement programme, including deliberately pausing

Children's self-allocation and use of classroom curricular time.

PubMed

Ingram, J; Worrall, N

1992-02-01

A class of 9-10 year-olds (N = 12) in a British primary school were observed as it moved over a one-year period through three types of classroom environment, traditional directive, transitional negotiative and established negotiative. Each environment offered the children a differing relationship with curricular time, its control and allocation, moving from teacher-allocated time to child allocation. Pupil self-report and classroom observation indicated differences in the balance of curricular spread and allocated time on curricular subject in relation to the type of classroom organisation and who controlled classroom time. These differences were at both class and individual child level. The established negotiative environment recorded the most equitable curricular balance, traditional directive the least. While individual children responded differently within and across the three classroom environments, the established negotiative where time was under child control recorded preference for longer activity periods compared to where the teacher controlled time allocations.

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 the...

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 the...

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 the...

Whole-plant C allocation priorities: do secondary metabolites and VOCs matter?

NASA Astrophysics Data System (ADS)

Hartmann, Henrik; Huang, Jianbei; Forkelova, Lenka; Behrendt, Thomas; Reichelt, Michael; Hammerbacher, Almuth

2017-04-01

Whole-plant carbon (C) allocation is a critical issue for understanding plant functioning and has been studied for many decades. Plants fix CO2 from the atmosphere and partition the resulting photosynthetic products (carbohydrates) among several functional pools including growth of structural and reproductive biomass, metabolic processes like respiration but also for the synthesis of secondary metabolites promoting defense and communication. Allocation to secondary metabolites is conceptually viewed as a trade-off between growth and defense. Plants either invest carbohydrates to produce biomass which may be lost - at least partially -to herbivory or they increase allocation to secondary metabolites to deter herbivores from consuming existing biomass. While conceptually intuitive, trade-off hypotheses all suffer from one important shortcoming: the whole-plant carbon balance, critical for determining trade-off relationships, is usually unknown. In the research group on Plant Allocation, we manipulate and measure the whole-plant carbon balance in different species and use tracers to investigate carbon fluxes through the plant and into functional allocation pools. Inducing carbon limitation by reducing atmospheric [CO2] allows us to infer allocation priorities. In this presentation I will show several examples of studies on whole-plant carbon allocation patterns in different plant species. These investigations include assessments of different functional pools like growth, storage, secondary metabolites and volatile emissions as well as the underlying phytohormonal patterns and show that allocation to secondary metabolites and volatiles has a high priority in the whole-plant carbon balance.

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.

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

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.

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 pension...

Work-life balance: history, costs, and budgeting for balance.

PubMed

Raja, Siva; Stein, Sharon L

2014-06-01

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.

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

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

Comparison of model microbial allocation parameters in soils of varying texture

NASA Astrophysics Data System (ADS)

Hagerty, S. B.; Slessarev, E.; Schimel, J.

2017-12-01

The soil microbial community decomposes the majority of carbon (C) inputs to the soil. However, not all of this C is respired—rather, a substantial portion of the carbon processed by microbes may remain stored in the soil. The balance between C storage and respiration is controlled by microbial turnover rates and C allocation strategies. These microbial community properties may depend on soil texture, which has the potential to influence both the nature and the fate of microbial necromass and extracellular products. To evaluate the role of texture on microbial turnover and C allocation, we sampled four soils from the University of California's Hastings Reserve that varied in texture (one silt loam, two sandy loam, and on clay soil), but support similar grassland plant communities. We added 14C- glucose to the soil and measured the concentration of the label in the carbon dioxide (CO2), microbial biomass, and extractable C pools over 7 weeks. The labeled biomass turned over the slowest in the clay soil; the concentration of labeled biomass was more than 1.5 times the concentration of the other soils after 8 weeks. The clay soil also had the lowest mineralization rate of the label, and mineralization slowed after two weeks. In contrast, in the sandier soils mineralization rates were higher and did not plateau until 5 weeks into the incubation period. We fit the 14C data to a microbial allocation model and estimated microbial parameters; assimilation efficiency, exudation, and biomass specific respiration and turnover for each soil. We compare these parameters across the soil texture gradient to assess the extent to which models may need to account for variability in microbial C allocation across soils of different texture. Our results suggest that microbial C turns over more slowly in high-clay soils than in sandy soils, and that C lost from microbial biomass is retained at higher rates in high-clay soils. Accounting for these differences in microbial allocation

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 to...

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,…

Cost Allocation Issues in Interlibrary Systems.

ERIC Educational Resources Information Center

Alexander, Ernest R.

1985-01-01

In comparing methods of allocating service transaction costs among member libraries of interlibrary systems, questions of how costs are to be estimated, and what cost elements are to be included are critical. Different approaches of estimation yield varying results. Actual distribution of units accounts for greatest variance in allocations. (CDD)

Toward a Multilevel Perspective on the Allocation of Educational Resources.

ERIC Educational Resources Information Center

Monk, David H.

1981-01-01

The importance of the following is demonstrated: (1) striking a balance between the attention given to resource allocation practices at macro compared to microlevels of decision making; and (2) learning more about how resource allocation decisions made at one level affect practices at other levels of the educational system. (Author/GK)

Balance circuit classes to improve balance among rehabilitation inpatients: a protocol for a randomised controlled trial.

PubMed

Treacy, Daniel; Schurr, Karl; Sherrington, Catherine

2013-07-20

Impaired balance and mobility are common among rehabilitation inpatients. Poor balance and mobility lead to an increased risk of falling. Specific balance exercise has been shown to improve balance and reduce falls within the community setting. However few studies have measured the effects of balance exercises on balance within the inpatient setting. A single centre, randomised controlled trial with concealed allocation, assessor blinding and intention-to-treat analysis. One hundred and sixty two patients admitted to the general rehabilitation ward at Bankstown-Lidcombe Hospital will be recruited. Eligible participants will have no medical contraindications to exercise and will be able to: fully weight bear; stand unaided independently for at least 30 seconds; and participate in group therapy sessions with minimal supervision. Participants will be randomly allocated to an intervention group or usual-care control group. Both groups will receive standard rehabilitation intervention that includes physiotherapy mobility training and exercise for at least two hours on each week day. The intervention group will also receive six 1-hour circuit classes of supervised balance exercises designed to maximise the ability to make postural adjustments in standing, stepping and walking. The primary outcome is balance. Balance will be assessed by measuring the total time the participant can stand unsupported in five different positions; feet apart, feet together, semi-tandem, tandem and single-leg-stance. Secondary outcomes include mobility, self reported physical functioning, falls and hospital readmissions. Performance on the outcome measures will be assessed before randomisation and at two-weeks and three-months after randomisation by physiotherapists unaware of intervention group allocation. This study will determine the impact of additional balance circuit classes on balance among rehabilitation inpatients. The results will provide essential information to guide evidence

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

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…

Balance circuit classes to improve balance among rehabilitation inpatients: a protocol for a randomised controlled trial

PubMed Central

2013-01-01

Background Impaired balance and mobility are common among rehabilitation inpatients. Poor balance and mobility lead to an increased risk of falling. Specific balance exercise has been shown to improve balance and reduce falls within the community setting. However few studies have measured the effects of balance exercises on balance within the inpatient setting. The aim of this randomised controlled trial is to investigate whether the addition of circuit classes targeting balance to usual therapy lead to greater improvements in balance among rehabilitation inpatients than usual therapy alone. Methods/Design A single centre, randomised controlled trial with concealed allocation, assessor blinding and intention-to-treat analysis. One hundred and sixty two patients admitted to the general rehabilitation ward at Bankstown-Lidcombe Hospital will be recruited. Eligible participants will have no medical contraindications to exercise and will be able to: fully weight bear; stand unaided independently for at least 30 seconds; and participate in group therapy sessions with minimal supervision. Participants will be randomly allocated to an intervention group or usual-care control group. Both groups will receive standard rehabilitation intervention that includes physiotherapy mobility training and exercise for at least two hours on each week day. The intervention group will also receive six 1-hour circuit classes of supervised balance exercises designed to maximise the ability to make postural adjustments in standing, stepping and walking. The primary outcome is balance. Balance will be assessed by measuring the total time the participant can stand unsupported in five different positions; feet apart, feet together, semi-tandem, tandem and single-leg-stance. Secondary outcomes include mobility, self reported physical functioning, falls and hospital readmissions. Performance on the outcome measures will be assessed before randomisation and at two-weeks and three-months after

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

PubMed

Peden, Al; Baker, Judith J

2002-01-01

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

System Resource Allocation Requests | High-Performance Computing | NREL

Science.gov Websites

Account to utilize the online allocation request system. If you need a HPC User Account, please request one online: Visit User Accounts. Click the green "Request Account" Button - this will direct . Follow the online instructions provided in the DocuSign form. Write "Need HPC User Account to use

Age and season impact resource allocation to eggs and nesting behavior in the painted turtle.

PubMed

Harms, Heidi K; Paitz, Ryan T; Bowden, Rachel M; Janzen, Fredric J

2005-01-01

Theory predicts that in long-lived organisms females should invest less energy in reproduction and more in growth and self-maintenance early in life, with this balance shifting as females age and the relative value of each reproductive event increases. We investigated this potential trade-off by characterizing within-population variation in resource allocation to eggs by female painted turtles (Chrysemys picta) and relating this variation to their nesting ecology and life history. We examined lipid and protein allocation to yolks, accounting for both relative female age and seasonal effects (first vs. second clutches within a female). Older females appear to increase their investment in reproduction by producing larger eggs, but these eggs are not disproportionately more lipid or protein rich than the smaller eggs from younger females. Within the nesting season, first clutches have more lipid and protein than second clutches. We also found that younger females nest closer to the water than older females. Our results indicate that trade-offs involving resource allocation and nesting behavior do occur both seasonally and with age, suggesting ontogenetic variation in life-history strategies in this long-lived organism.

17 CFR 256.01-11 - Methods of allocation.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 General Instructions § 256.01-11 Methods of allocation. Indirect costs and compensation for use of capital shall be allocated to work orders in accordance with the service company's...

Optimal Power Allocation for Downstream xDSL With Per-Modem Total Power Constraints: Broadcast Channel Optimal Spectrum Balancing (BC-OSB)

NASA Astrophysics Data System (ADS)

Le Nir, Vincent; Moonen, Marc; Verlinden, Jan; Guenach, Mamoun

2009-02-01

Recently, the duality between Multiple Input Multiple Output (MIMO) Multiple Access Channels (MAC) and MIMO Broadcast Channels (BC) has been established under a total power constraint. The same set of rates for MAC can be achieved in BC exploiting the MAC-BC duality formulas while preserving the total power constraint. In this paper, we describe the BC optimal power allo- cation applying this duality in a downstream x-Digital Subscriber Lines (xDSL) context under a total power constraint for all modems over all tones. Then, a new algorithm called BC-Optimal Spectrum Balancing (BC-OSB) is devised for a more realistic power allocation under per-modem total power constraints. The capacity region of the primal BC problem under per-modem total power constraints is found by the dual optimization problem for the BC under per-modem total power constraints which can be rewritten as a dual optimization problem in the MAC by means of a precoder matrix based on the Lagrange multipliers. We show that the duality gap between the two problems is zero. The multi-user power allocation problem has been solved for interference channels and MAC using the OSB algorithm. In this paper we solve the problem of multi-user power allocation for the BC case using the OSB algorithm as well and we derive a computational efficient algorithm that will be referred to as BC-OSB. Simulation results are provided for two VDSL2 scenarios: the first one with Differential-Mode (DM) transmission only and the second one with both DM and Phantom- Mode (PM) transmissions.

24 CFR 3500.17 - Escrow accounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... means an amount by which a current escrow account balance falls short of the target balance at the time...). Deficiency is the amount of a negative balance in an escrow account. As noted in § 3500.17(f), if a servicer... escrow account. Escrow account means any account that a servicer establishes or controls on behalf of a...

Optimal resource allocation strategy for two-layer complex networks

NASA Astrophysics Data System (ADS)

Ma, Jinlong; Wang, Lixin; Li, Sufeng; Duan, Congwen; Liu, Yu

2018-02-01

We study the traffic dynamics on two-layer complex networks, and focus on its delivery capacity allocation strategy to enhance traffic capacity measured by the critical value Rc. With the limited packet-delivering capacity, we propose a delivery capacity allocation strategy which can balance the capacities of non-hub nodes and hub nodes to optimize the data flow. With the optimal value of parameter αc, the maximal network capacity is reached because most of the nodes have shared the appropriate delivery capacity by the proposed delivery capacity allocation strategy. Our work will be beneficial to network service providers to design optimal networked traffic dynamics.

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…

Load Balancing in Hypergraphs

NASA Astrophysics Data System (ADS)

Delgosha, Payam; Anantharam, Venkat

2018-03-01

Consider a simple locally finite hypergraph on a countable vertex set, where each edge represents one unit of load which should be distributed among the vertices defining the edge. An allocation of load is called balanced if load cannot be moved from a vertex to another that is carrying less load. We analyze the properties of balanced allocations of load. We extend the concept of balancedness from finite hypergraphs to their local weak limits in the sense of Benjamini and Schramm (Electron J Probab 6(23):13, 2001) and Aldous and Steele (in: Probability on discrete structures. Springer, Berlin, pp 1-72, 2004). To do this, we define a notion of unimodularity for hypergraphs which could be considered an extension of unimodularity in graphs. We give a variational formula for the balanced load distribution and, in particular, we characterize it in the special case of unimodular hypergraph Galton-Watson processes. Moreover, we prove the convergence of the maximum load under some conditions. Our work is an extension to hypergraphs of Anantharam and Salez (Ann Appl Probab 26(1):305-327, 2016), which considered load balancing in graphs, and is aimed at more comprehensively resolving conjectures of Hajek (IEEE Trans Inf Theory 36(6):1398-1414, 1990).

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

PubMed

Asante, A D; Zwi, A B

2009-05-01

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

25 CFR 39.732 - How does OIEP allocate transportation funds to schools?

Code of Federal Regulations, 2010 CFR

2010-04-01

...-way commercial costs for all schools by four to identify the total commercial costs for all schools; (b) Subtracts the commercial cost total from the appropriated transportation funds and allocates the balance of the transportation funds to each school with a per-mile rate; (c) Divides the balance of funds...

18 CFR 367.1420 - Account 142, Customer accounts receivable.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Cost Allocation and Overpricing of Spare Parts.

DTIC Science & Technology

1986-09-01

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

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.

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

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.

Grid accounting service: state and future development

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

Levshina, T.; Sehgal, C.; Bockelman, B.

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 Universitymore » 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.« less

46 CFR 403.110 - Accounting entities.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 46 Shipping 8 2011-10-01 2011-10-01 false Accounting entities. 403.110 Section 403.110 Shipping... ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate accounting entity. However, the records shall be maintained with sufficient particularity to allocate items to each...

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

ERIC Educational Resources Information Center

Liu, Xiaofeng

2003-01-01

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

Rectifying Social Inequalities in a Resource Allocation Task

PubMed Central

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

2016-01-01

To investigate whether children rectify social inequalities in a resource allocation task, participants (N = 185 African-American and European-American 5–6 year-olds and 10–11 year-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

Resource allocation processes at multilateral organizations working in global health.

PubMed

Chi, Y-Ling; Bump, Jesse B

2018-02-01

International institutions provide well over US$10 billion in development assistance for health (DAH) annually and between 1990 and 2014, DAH disbursements totaled $458 billion but how do they decide who gets what, and for what purpose? In this article, we explore how allocation decisions were made by the nine convening agencies of the Equitable Access Initiative. We provide clear, plain language descriptions of the complete process from resource mobilization to allocation for the nine multilateral agencies with prominent agendas in global health. Then, through a comparative analysis we illuminate the choices and strategies employed in the nine international institutions. We find that resource allocation in all reviewed institutions follow a similar pattern, which we categorized in a framework of five steps: strategy definition, resource mobilization, eligibility of countries, support type and funds allocation. All the reviewed institutions generate resource allocation decisions through well-structured and fairly complex processes. Variations in those processes seem to reflect differences in institutional principles and goals. However, these processes have serious shortcomings. Technical problems include inadequate flexibility to account for or meet country needs. Although aid effectiveness and value for money are commonly referenced, we find that neither performance nor impact is a major criterion for allocating resources. We found very little formal consideration of the incentives generated by allocation choices. Political issues include non-transparent influence on allocation processes by donors and bureaucrats, and the common practice of earmarking funds to bypass the normal allocation process entirely. Ethical deficiencies include low accountability and transparency at international institutions, and limited participation by affected citizens or their representatives. We find that recipient countries have low influence on allocation processes themselves

Resource allocation processes at multilateral organizations working in global health

PubMed Central

Chi, Y-Ling; Bump, Jesse B

2018-01-01

Abstract International institutions provide well over US$10 billion in development assistance for health (DAH) annually and between 1990 and 2014, DAH disbursements totaled $458 billion but how do they decide who gets what, and for what purpose? In this article, we explore how allocation decisions were made by the nine convening agencies of the Equitable Access Initiative. We provide clear, plain language descriptions of the complete process from resource mobilization to allocation for the nine multilateral agencies with prominent agendas in global health. Then, through a comparative analysis we illuminate the choices and strategies employed in the nine international institutions. We find that resource allocation in all reviewed institutions follow a similar pattern, which we categorized in a framework of five steps: strategy definition, resource mobilization, eligibility of countries, support type and funds allocation. All the reviewed institutions generate resource allocation decisions through well-structured and fairly complex processes. Variations in those processes seem to reflect differences in institutional principles and goals. However, these processes have serious shortcomings. Technical problems include inadequate flexibility to account for or meet country needs. Although aid effectiveness and value for money are commonly referenced, we find that neither performance nor impact is a major criterion for allocating resources. We found very little formal consideration of the incentives generated by allocation choices. Political issues include non-transparent influence on allocation processes by donors and bureaucrats, and the common practice of earmarking funds to bypass the normal allocation process entirely. Ethical deficiencies include low accountability and transparency at international institutions, and limited participation by affected citizens or their representatives. We find that recipient countries have low influence on allocation processes

What Factors Do Allied Health Take Into Account When Making Resource Allocation Decisions?

PubMed Central

Lane, Haylee; Sturgess, Tamica; Philip, Kathleen; Markham, Donna; Martin, Jennifer; Walsh, Jill; Hubbard, Wendy; Haines, Terry

2018-01-01

Background: Allied health comprises multiple professional groups including dietetics, medical radiation practitioners, occupational therapists, optometrists and psychologists. Different to medical and nursing, Allied health are often organized in discipline specific departments and allocate budgets within these to provide services to a range of clinical areas. Little is known of how managers of allied health go about allocating these resources, the factors they consider when making these decisions, and the sources of information they rely upon. The purpose of this study was to identify the key factors that allied health consider when making resource allocation decisions and the sources of information they are based upon. Methods: Four forums were conducted each consisting of case studies, a large group discussion and two hypothetical scenarios to elicit data. A thematic content analysis commenced during post-forum discussions of key factors by forum facilitators. These factors were then presented to an expert working party for further discussion and refinement. Transcripts were generated of all data recordings and a detailed thematic analysis was undertaken by one author to ensure coded data matched the initial thematic analysis. Results: Twelve factors affecting the decision-making of allied health managers and clinicians were identified. One of these factors was disendorsed by the expert working party. The 11 remaining factors can be considered to be key decision-making principles that should be consistently applied to resource allocation. These principles were clustered into three overarching themes of readiness, impact and appropriateness. Conclusion: Understanding these principles now means further research can be completed to more effectively integrate research evidence into health policy and service delivery, create partnerships among policy-makers, managers, service providers and researchers, and to provide support to answer difficult questions that policy

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... AIR CARRIERS General Accounting Provisions Sec. 2-2 Basis of allocation between entities. (a) The... the air carrier, as well as each transport entity and organizational division of the air carrier for...

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.

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

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

... Federal Elections FEDERAL ELECTION COMMISSION GENERAL ALLOCATIONS OF CANDIDATE AND COMMITTEE ACTIVITIES... Federal election activities. State, district, and local party committees that choose to allocate expenses... 11 Federal Elections 1 2010-01-01 2010-01-01 false Allocation of expenses between Federal and non...

Water balance analysis for efficient water allocation in agriculture. A case study: Balta Brailei, Romania

NASA Astrophysics Data System (ADS)

Chitu, Zenaida; Villani, Giulia; Tomei, Fausto; Minciuna, Marian; Aldea, Adrian; Dumitrescu, Alexandru; Trifu, Cristina; Neagu, Dumitru

2017-04-01

Balta Brailei is one of the largest agriculture area in the Danube floodplain, located in SE of Romania. An impressive irrigation system, that covered about 53.500 ha and transferred water from the Danube River, was carried out in the period 1960-1980. Even if the water resources for agriculture in this area cover in most of the cases the volumes required by irrigation water users, the irrigation infrastructure issues as the position of the pumping stations against the river levels hinder the use of the water during low flows periods. An efficient optimization of water allocation in agriculture could avoid periods with water deficit in the irrigation systems. Hydrological processes are essentials in describing the mass and energy exchanges in the atmosphere-plant-soil system. Furthermore, the hydrological regime in this area is very dynamic with many feedback mechanisms between the various parts of the surface and subsurface water regimes. Agricultural crops depend on capillary rise from the shallow groundwater table and irrigation. For an effective optimization of irrigation water in Balta Brailei, we propose to analyse the water balance taking into consideration the water movement into the root zone and the influence of the Danube river, irrigation channel system and the shallow aquifer by combining the soil water balance model CRITERIA and GMS hydrogeological model. CRITERIA model is used for simulating water movement into the soil, while GMS model is used for simulating the shallow groundwater level variation. The understanding of the complex feedbacks between atmosphere, crops and the various parts of the surface and subsurface water regimes in the Balta Brailei will bring more insights for predicting crop water need and water resources for irrigation and it will represent the basis for implementing Moses Platform in this specific area. Moses Platform is a GIS based system devoted to water procurement and management agencies to facilitate planning of

Mathematical analysis and coordinated current allocation control in battery power module systems

NASA Astrophysics Data System (ADS)

Han, Weiji; Zhang, Liang

2017-12-01

As the major energy storage device and power supply source in numerous energy applications, such as solar panels, wind plants, and electric vehicles, battery systems often face the issue of charge imbalance among battery cells/modules, which can accelerate battery degradation, cause more energy loss, and even incur fire hazard. To tackle this issue, various circuit designs have been developed to enable charge equalization among battery cells/modules. Recently, the battery power module (BPM) design has emerged to be one of the promising solutions for its capability of independent control of individual battery cells/modules. In this paper, we propose a new current allocation method based on charging/discharging space (CDS) for performance control in BPM systems. Based on the proposed method, the properties of CDS-based current allocation with constant parameters are analyzed. Then, real-time external total power requirement is taken into account and an algorithm is developed for coordinated system performance control. By choosing appropriate control parameters, the desired system performance can be achieved by coordinating the module charge balance and total power efficiency. Besides, the proposed algorithm has complete analytical solutions, and thus is very computationally efficient. Finally, the efficacy of the proposed algorithm is demonstrated using simulations.

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.

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

Code of Federal Regulations, 2012 CFR

2012-01-01

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

What Factors Do Allied Health Take Into Account When Making Resource Allocation Decisions?

PubMed

Lane, Haylee; Sturgess, Tamica; Philip, Kathleen; Markham, Donna; Martin, Jennifer; Walsh, Jill; Hubbard, Wendy; Haines, Terry

2017-09-12

Allied health comprises multiple professional groups including dietetics, medical radiation practitioners, occupational therapists, optometrists and psychologists. Different to medical and nursing, Allied health are often organized in discipline specific departments and allocate budgets within these to provide services to a range of clinical areas. Little is known of how managers of allied health go about allocating these resources, the factors they consider when making these decisions, and the sources of information they rely upon. The purpose of this study was to identify the key factors that allied health consider when making resource allocation decisions and the sources of information they are based upon. Four forums were conducted each consisting of case studies, a large group discussion and two hypothetical scenarios to elicit data. A thematic content analysis commenced during post-forum discussions of key factors by forum facilitators. These factors were then presented to an expert working party for further discussion and refinement. Transcripts were generated of all data recordings and a detailed thematic analysis was undertaken by one author to ensure coded data matched the initial thematic analysis. Twelve factors affecting the decision-making of allied health managers and clinicians were identified. One of these factors was disendorsed by the expert working party. The 11 remaining factors can be considered to be key decision-making principles that should be consistently applied to resource allocation. These principles were clustered into three overarching themes of readiness, impact and appropriateness. Understanding these principles now means further research can be completed to more effectively integrate research evidence into health policy and service delivery, create partnerships among policy-makers, managers, service providers and researchers, and to provide support to answer difficult questions that policy-makers, managers and service providers

Stochastic Optimization For Water Resources Allocation

NASA Astrophysics Data System (ADS)

Yamout, G.; Hatfield, K.

2003-12-01

For more than 40 years, water resources allocation problems have been addressed using deterministic mathematical optimization. When data uncertainties exist, these methods could lead to solutions that are sub-optimal or even infeasible. While optimization models have been proposed for water resources decision-making under uncertainty, no attempts have been made to address the uncertainties in water allocation problems in an integrated approach. This paper presents an Integrated Dynamic, Multi-stage, Feedback-controlled, Linear, Stochastic, and Distributed parameter optimization approach to solve a problem of water resources allocation. It attempts to capture (1) the conflict caused by competing objectives, (2) environmental degradation produced by resource consumption, and finally (3) the uncertainty and risk generated by the inherently random nature of state and decision parameters involved in such a problem. A theoretical system is defined throughout its different elements. These elements consisting mainly of water resource components and end-users are described in terms of quantity, quality, and present and future associated risks and uncertainties. Models are identified, modified, and interfaced together to constitute an integrated water allocation optimization framework. This effort is a novel approach to confront the water allocation optimization problem while accounting for uncertainties associated with all its elements; thus resulting in a solution that correctly reflects the physical problem in hand.

Diurnal periodicity of assimilate transport shapes resource allocation and whole-plant carbon balance.

PubMed

Brauner, Katrin; Birami, Benjamin; Brauner, Horst A; Heyer, Arnd G

2018-06-01

Whole-plant carbon balance comprises diurnal fluctuations of photosynthetic carbon gain and respiratory losses, as well as partitioning of assimilates between phototrophic and heterotrophic organs. Because it is difficult to access, the root system is frequently neglected in growth models, or its metabolism is rated based on generalizations from other organs. Here, whole-plant cuvettes were used for investigating total-plant carbon exchange with the environment over full diurnal cycles. Dynamics of primary metabolism and diurnally resolved phloem exudation profiles, as proxy of assimilate transport, were combined to obtain a full picture of resource allocation. This uncovered a strong impact of periodicity of inter-organ transport on the efficiency of carbon gain. While a sinusoidal fluctuation of the transport rate, with minor diel deflections, minimized respiratory losses in Arabidopsis wild-type plants, triangular or rectangular patterns of transport, found in mutants defective in either starch or sucrose metabolism, increased root respiration at the end or beginning of the day, respectively. Power spectral density and cross-correlation analysis revealed that only the rate of starch synthesis was strictly correlated to the rate of net photosynthesis in wild-type, while in a sucrose-phosphate synthase mutant (spsa1), this applied also to carboxylate synthesis, serving as an alternative carbon pool. In the starchless mutant of plastidial phospho-gluco mutase (pgm), none of these rates, but concentrations of sucrose and glucose in the root, followed the pattern of photosynthesis, indicating direct transduction of shoot sugar levels to the root. The results demonstrate that starch metabolism alone is insufficient to buffer diurnal fluctuations of carbon exchange. © 2018 The Authors The Plant Journal © 2018 John Wiley & Sons Ltd.

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

Code of Federal Regulations, 2010 CFR

2010-01-01

... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered sequentially, within blocks, designating basic balance sheet classifications. The first two digits of the four...

Short-term storage allocation in a filmless hospital

NASA Astrophysics Data System (ADS)

Strickland, Nicola H.; Deshaies, Marc J.; Reynolds, R. Anthony; Turner, Jonathan E.; Allison, David J.

1997-05-01

Optimizing limited short term storage (STS) resources requires gradual, systematic changes, monitored and modified within an operational PACS environment. Optimization of the centralized storage requires a balance of exam numbers and types in STS to minimize lengthy retrievals from long term archive. Changes to STS parameters and work procedures were made while monitoring the effects on resource allocation by analyzing disk space temporally. Proportions of disk space allocated to each patient category on STS were measured to approach the desired proportions in a controlled manner. Key factors for STS management were: (1) sophisticated exam prefetching algorithms: HIS/RIS-triggered, body part-related and historically-selected, and (2) a 'storage onion' design allocating various exam categories to layers with differential deletion protection. Hospitals planning for STS space should consider the needs of radiology, wards, outpatient clinics and clinicoradiological conferences for new and historical exams; desired on-line time; and potential increase in image throughput and changing resources, such as an increase in short term storage disk space.

78 FR 32099 - Garnishment of Accounts Containing Federal Benefit Payments

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-29

... current balance of the account, whichever is lower. DATES: This final rule is effective June 28, 2013. FOR... to the account during the lookback period or the balance of the account on the date of the account... requirement to send a notice if the balance in the account is zero or negative on the date of account review...

Total Belowground Carbon Allocation in a Fast-growing Eucalyptus Plantation Estimated Using a Carbon Balance Approach

Treesearch

Christian P. Giardina; Michael G. Ryan

2002-01-01

Trees allocate a large portion of gross primary production belowground for the production and maintenance of roots and mycorrhizae. The difficulty of directly measuring total belowground carbon allocation (TBCA) has limited our understanding of belowground carbon (C) cycling and the factors that control this important flux. We measured TBCA over 4 years using a...

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

ERIC Educational Resources Information Center

Larrinaga, Carlos

2013-01-01

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

7 CFR 1773.42 - Clearing accounts.

Code of Federal Regulations, 2014 CFR

2014-01-01

... Clearing accounts. The CPA's workpapers must contain an analysis of all clearing accounts. Based upon the CPA's determination of materiality, an appropriate sample of transactions should be selected for testing. The CPA's workpapers must document that transactions were reviewed for proper allocation between...

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

Code of Federal Regulations, 2013 CFR

2013-01-01

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

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

Code of Federal Regulations, 2014 CFR

2014-01-01

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

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. ...

50 CFR 648.293 - Tilefish accountability measures.

Code of Federal Regulations, 2013 CFR

2013-10-01

... Measures for the Tilefish Fishery § 648.293 Tilefish accountability measures. (a) If the ACL is exceeded, the amount of the ACL overage that cannot be directly attributed to IFQ allocation holders having exceeded their IFQ allocation will be deducted from the ACL in the following fishing year. All overages...

50 CFR 648.293 - Tilefish accountability measures.

Code of Federal Regulations, 2012 CFR

2012-10-01

... Measures for the Tilefish Fishery § 648.293 Tilefish accountability measures. (a) If the ACL is exceeded, the amount of the ACL overage that cannot be directly attributed to IFQ allocation holders having exceeded their IFQ allocation will be deducted from the ACL in the following fishing year. All overages...

50 CFR 648.293 - Tilefish accountability measures.

Code of Federal Regulations, 2014 CFR

2014-10-01

... Measures for the Tilefish Fishery § 648.293 Tilefish accountability measures. (a) If the ACL is exceeded, the amount of the ACL overage that cannot be directly attributed to IFQ allocation holders having exceeded their IFQ allocation will be deducted from the ACL in the following fishing year. All overages...

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2013 CFR

2013-10-01

... categories may include design and inspection costs; and for ODS categories may include wages, maintenance and... Financial Accounting Standards Board. (9) 330Property and Equipment. (i) This account shall include the cost... and all other associated cost necessary to place the respective property and equipment in acceptable...

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2014 CFR

2014-10-01

... categories may include design and inspection costs; and for ODS categories may include wages, maintenance and... Financial Accounting Standards Board. (9) 330Property and Equipment. (i) This account shall include the cost... and all other associated cost necessary to place the respective property and equipment in acceptable...

46 CFR 232.4 - Balance sheet accounts.

Code of Federal Regulations, 2012 CFR

2012-10-01

... categories may include design and inspection costs; and for ODS categories may include wages, maintenance and... Financial Accounting Standards Board. (9) 330Property and Equipment. (i) This account shall include the cost... and all other associated cost necessary to place the respective property and equipment in acceptable...

Tragic choices and moral compromise: the ethics of allocating kidneys for transplantation.

PubMed

Hoffmaster, Barry; Hooker, Cliff

2013-09-01

For almost a decade, the Kidney Transplantation Committee of the United Network for Organ Sharing has been striving to revise its approach to allocating kidneys from deceased donors for transplantation. Two fundamental values, equality and efficiency, are central to distributing this scarce resource. The prevailing approach gives primacy to equality in the temporal form of first-come, first-served, whereas the motivation for a new approach is to redeem efficiency by increasing the length of survival of transplanted kidneys and their recipients. But decision making about a better way of allocating kidneys flounders because it is constrained by the amorphous notion of "balancing" values. This article develops a more fitting, productive approach to resolving the conflict between equality and efficiency by embedding the notion of compromise in the analysis of a tragic choice provided by Guido Calabresi and Philip Bobbitt. For Calabresi and Bobbitt, the goals of public policy with respect to tragic choices are to limit tragedy and to deal with the irreducible minimum of tragedy in the least offensive way. Satisfying the value of efficiency limits tragedy, and satisfying the value of equality deals with the irreducible minimum of tragedy in the least offensive way. But both values cannot be completely satisfied simultaneously. Compromise is occasioned when not all the several obligations that exist in a situation can be met and when neglecting some obligations entirely in order to fulfill others entirely is improper. Compromise is amalgamated with the notion of a tragic choice and then used to assess proposals for revising the allocation of kidneys considered by the Kidney Transplantation Committee. Compromise takes two forms in allocating kidneys: it occurs within particular approaches to allocating kidneys because neither equality nor efficiency can be fully satisfied, and it occurs over the course of sequential approaches to allocating kidneys that cycle between

Global modeling of withdrawal, allocation and consumptive use of surface water and groundwater resources

NASA Astrophysics Data System (ADS)

Wada, Y.; Wisser, D.; Bierkens, M. F. P.

2013-02-01

To sustain growing food demand and increasing standard of living, global water withdrawal and consumptive water use have been increasing rapidly. To analyze the human perturbation on water resources consistently over a large scale, a number of macro-scale hydrological models (MHMs) have been developed over the recent decades. However, few models consider the feedback between water availability and water demand, and even fewer models explicitly incorporate water allocation from surface water and groundwater resources. Here, we integrate a global water demand model into a global water balance model, and simulate water withdrawal and consumptive water use over the period 1979-2010, considering water allocation from surface water and groundwater resources and explicitly taking into account feedbacks between supply and demand, using two re-analysis products: ERA-Interim and MERRA. We implement an irrigation water scheme, which works dynamically with daily surface and soil water balance, and include a newly available extensive reservoir data set. Simulated surface water and groundwater withdrawal show generally good agreement with available reported national and sub-national statistics. The results show a consistent increase in both surface water and groundwater use worldwide, but groundwater use has been increasing more rapidly than surface water use since the 1990s. Human impacts on terrestrial water storage (TWS) signals are evident, altering the seasonal and inter-annual variability. The alteration is particularly large over the heavily regulated basins such as the Colorado and the Columbia, and over the major irrigated basins such as the Mississippi, the Indus, and the Ganges. Including human water use generally improves the correlation of simulated TWS anomalies with those of the GRACE observations.

76 FR 9229 - Administration of Copyright Office Deposit Accounts

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-17

... balance in that account; require the closure of a deposit account the second time it is overdrawn within... against the balance instead of sending separate payments with applications and other requests for services... requiring a minimum deposit account balance and optional automatic replenishment discussed herein is a more...

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.

Airport Improvement Program : update of allocation of funds and passenger facility charges, 1992-1994

DOT National Transportation Integrated Search

1995-07-17

This report updates the General Accounting Office's October 1993 report on the allocation of Airport Improvement Program (AIP) funds from 1982 through 1994 by the Federal Aviation Administration (FAA). Information is provided on FAA's allocation of A...

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

DTIC Science & Technology

1981-03-01

21 3. Indirect Cost --------------------------------- 23 4. S ummary--------------------------------------- 25 D. RESPONSIBILITY ACCOUNTING ...depart- ments or operating units. Z-7:6747 In Cost Accounting - A Managerial Emphasis by Charles T. Horngren the word direct refers to the practicable...INDIRECT COST POOL -- COST ALLOCATION BASE -- COST FINDING In Cost Accounting : A Managerial Emphasis, Charles T. Horngren states: There are

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.

Resource allocation in neural networks for motor control

NASA Astrophysics Data System (ADS)

Milton, J.; Cummins, J.; Gunnoe, J.; Tollefson, M.; Cabrera, J. L.; Ohira, T.

2006-03-01

Multiplicative noise plays an important part of a non-predictive control mechanism for stick balancing at the fingertip. However, intentionally-directed movements are also used in stick balancing, particularly by beginners. The interplay between intentional and non-predictive control mechanisms for stick balancing was assessed using two dual task paradigms: the subject was asked to either move one of their legs rhythmically or to imagine moving their leg while balancing a stick (55.4 cm, 35 g) at their fingertip. Performance was measured by determining the stick survival function, i.e. the fraction of trials (total >=25) for which the stick remained balanced at time t as a function of t. Performance was increased by concurrent rhythmic leg movements (50% survival time shifted from 8-9s to 15s in a typical subject). Imagined movements resulted in a similar improvement (50% survival time of 20s for the above subject) suggesting that this enhancement is not simply related to mechanical vibrations of the fingertip induced by leg movement. These observations emphasize the importance of the development of mathematical models for neural control of skilled motor movements that take into resource allocation of limited resources, such as intention.

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 plan...

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 plan...

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 is...

12 CFR 226.53 - Allocation of payments.

Code of Federal Regulations, 2014 CFR

2014-01-01

... (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 plan...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 146, Accounts receivable from associate companies. 367.1460 Section 367.1460 Conservation of Power and Water Resources...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2340... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 234, Accounts payable to associate companies. 367.2340 Section 367.2340 Conservation of Power and Water Resources...

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.

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.

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 Comprehensive...

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 Comprehensive...

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 Comprehensive...

48 CFR 1631.203-70 - Allocation techniques.

Code of Federal Regulations, 2011 CFR

2011-10-01

... among cost centers at the initial entry into the cost accounting system shall be made in compliance with... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Allocation techniques. 1631.203-70 Section 1631.203-70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...

An Accounting View of Management in Higher Education

ERIC Educational Resources Information Center

Sperry, John B.

1975-01-01

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

Time Allocation of Students in Basic Clinical Clerkships in a Traditional Curriculum.

ERIC Educational Resources Information Center

Cook, Robert L.; And Others

1992-01-01

A study of medical clerkship students' time allocations found the greatest time expenditures in personal activities, then organized educational activities (rounds, conferences, lectures, chartwork, patient contact, examination study, ancillary activities, procedures, and directed study. Students slept 5.8 hours per night. Better balance of patient…

Phylogeny determines flower size-dependent sex allocation at flowering in a hermaphroditic family.

PubMed

Teixido, A L; Guzmán, B; Staggemeier, V G; Valladares, F

2017-11-01

In animal-pollinated hermaphroditic plants, optimal floral allocation determines relative investment into sexes, which is ultimately dependent on flower size. Larger flowers disproportionally increase maleness whereas smaller and less rewarding flowers favour female function. Although floral traits are considered strongly conserved, phylogenetic relationships in the interspecific patterns of resource allocation to floral sex remain overlooked. We investigated these patterns in Cistaceae, a hermaphroditic family. We reconstructed phylogenetic relationships among Cistaceae species and quantified phylogenetic signal for flower size, dry mass and nutrient allocation to floral structures in 23 Mediterranean species using Blomberg's K-statistic. Lastly, phylogenetically-controlled correlational and regression analyses were applied to examine flower size-based allometry in resource allocation to floral structures. Sepals received the highest dry mass allocation, followed by petals, whereas sexual structures increased nutrient allocation. Flower size and resource allocation to floral structures, except for carpels, showed a strong phylogenetic signal. Larger-flowered species allometrically allocated more resources to maleness, by increasing allocation to corollas and stamens. Our results suggest a major role of phylogeny in determining interspecific changes in flower size and subsequent floral sex allocation. This implies that flower size balances the male-female function over the evolutionary history of Cistaceae. While allometric resource investment in maleness is inherited across species diversification, allocation to the female function seems a labile trait that varies among closely related species that have diversified into different ecological niches. © 2017 German Botanical Society and The Royal Botanical Society of the Netherlands.

Supply chain carbon footprinting and responsibility allocation under emission regulations.

PubMed

Chen, Jin-Xiao; Chen, Jian

2017-03-01

Reduction of greenhouse gas emissions has become an enormous challenge for any single enterprise and its supply chain because of the increasing concern on global warming. This paper investigates carbon footprinting and responsibility allocation for supply chains involved in joint production. Our study is conducted from the perspective of a social planner who aims to achieve social value optimization. The carbon footprinting model is based on operational activities rather than on firms because joint production blurs the organizational boundaries of footprints. A general model is proposed for responsibility allocation among firms who seek to maximize individual profits. This study looks into ways for the decentralized supply chain to achieve centralized optimality of social value under two emission regulations. Given a balanced allocation for the entire supply chain, we examine the necessity of over-allocation to certain firms under specific situations and find opportunities for the firms to avoid over-allocation. The comparison of the two regulations reveals that setting an emission standard per unit of product will motivate firms to follow the standard and improve their emission efficiencies. Hence, a more efficient and promising policy is needed in contrast to existing regulations on total production. Copyright © 2016 Elsevier Ltd. All rights reserved.

Wide brick tunnel randomization - an unequal allocation procedure that limits the imbalance in treatment totals.

PubMed

Kuznetsova, Olga M; Tymofyeyev, Yevgen

2014-04-30

In open-label studies, partial predictability of permuted block randomization provides potential for selection bias. To lessen the selection bias in two-arm studies with equal allocation, a number of allocation procedures that limit the imbalance in treatment totals at a pre-specified level but do not require the exact balance at the ends of the blocks were developed. In studies with unequal allocation, however, the task of designing a randomization procedure that sets a pre-specified limit on imbalance in group totals is not resolved. Existing allocation procedures either do not preserve the allocation ratio at every allocation or do not include all allocation sequences that comply with the pre-specified imbalance threshold. Kuznetsova and Tymofyeyev described the brick tunnel randomization for studies with unequal allocation that preserves the allocation ratio at every step and, in the two-arm case, includes all sequences that satisfy the smallest possible imbalance threshold. This article introduces wide brick tunnel randomization for studies with unequal allocation that allows all allocation sequences with imbalance not exceeding any pre-specified threshold while preserving the allocation ratio at every step. In open-label studies, allowing a larger imbalance in treatment totals lowers selection bias because of the predictability of treatment assignments. The applications of the technique in two-arm and multi-arm open-label studies with unequal allocation are described. Copyright © 2013 John Wiley & Sons, Ltd.

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.

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. © The Author 2015. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

A Protocol for Generating and Exchanging (Genome-Scale) Metabolic Resource Allocation Models.

PubMed

Reimers, Alexandra-M; Lindhorst, Henning; Waldherr, Steffen

2017-09-06

In this article, we present a protocol for generating a complete (genome-scale) metabolic resource allocation model, as well as a proposal for how to represent such models in the systems biology markup language (SBML). Such models are used to investigate enzyme levels and achievable growth rates in large-scale metabolic networks. Although the idea of metabolic resource allocation studies has been present in the field of systems biology for some years, no guidelines for generating such a model have been published up to now. This paper presents step-by-step instructions for building a (dynamic) resource allocation model, starting with prerequisites such as a genome-scale metabolic reconstruction, through building protein and noncatalytic biomass synthesis reactions and assigning turnover rates for each reaction. In addition, we explain how one can use SBML level 3 in combination with the flux balance constraints and our resource allocation modeling annotation to represent such models.

47 CFR 32.4110 - Net current deferred nonoperating income taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which has...

Resource allocation and purchasing in the health sector: the English experience.

PubMed

Smith, Peter C

2008-11-01

The United Kingdom of Great Britain and Northern Ireland has extensive experience in allocating health service funds to regions and localities using funding formulae. This paper focuses on England. Special attention is given to recent policy concerns to reduce avoidable health inequalities by broadening the remit of the resource allocation formulae. The paper also examines the issues that arise when seeking to allocate funds to very small organizational units, such as general practices. The English example is relevant to less-developed health systems, especially for those governments seeking to decentralize, to improve accountability and to promote equity.

Occipitoparietal alpha-band responses to the graded allocation of top-down spatial attention.

PubMed

Dombrowe, Isabel; Hilgetag, Claus C

2014-09-15

The voluntary, top-down allocation of visual spatial attention has been linked to changes in the alpha-band of the electroencephalogram (EEG) signal measured over occipital and parietal lobes. In the present study, we investigated how occipitoparietal alpha-band activity changes when people allocate their attentional resources in a graded fashion across the visual field. We asked participants to either completely shift their attention into one hemifield, to balance their attention equally across the entire visual field, or to attribute more attention to one-half of the visual field than to the other. As expected, we found that alpha-band amplitudes decreased stronger contralaterally than ipsilaterally to the attended side when attention was shifted completely. Alpha-band amplitudes decreased bilaterally when attention was balanced equally across the visual field. However, when participants allocated more attentional resources to one-half of the visual field, this was not reflected in the alpha-band amplitudes, which just decreased bilaterally. We found that the performance of the participants was more strongly reflected in the coherence between frontal and occipitoparietal brain regions. We conclude that low alpha-band amplitudes seem to be necessary for stimulus detection. Furthermore, complete shifts of attention are directly reflected in the lateralization of alpha-band amplitudes. In the present study, a gradual allocation of visual attention across the visual field was only indirectly reflected in the alpha-band activity over occipital and parietal cortexes. Copyright © 2014 the American Physiological Society.

Biomass Resource Allocation among Competing End Uses

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

Newes, E.; Bush, B.; Inman, D.

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,more » 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.« less

24 CFR 203.421 - Allocation of Mutual Mortgage Insurance Fund income or loss.

Code of Federal Regulations, 2010 CFR

2010-04-01

... net income, or loss, the Commissioner shall allocate, after taking into account the actuarial status of the entire Mutual Mortgage Insurance Fund, such net income or such loss to the General Surplus Account and/or to the Participating Reserve Account as the Commissioner may determine to be in accord with...

Zinc allocation and re-allocation in rice.

PubMed

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

2014-01-01

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

Zinc allocation and re-allocation in rice

PubMed Central

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

2014-01-01

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

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.

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.

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.

26 CFR 1.402A-1 - Designated Roth Accounts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... relationship between the accounting for designated Roth contributions as investment in the contract for... includible in gross income as an amount allocable to investment in the contract is determined under section... contract and the portion not includible in gross income as an amount allocable to investment in the...

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,…

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. Copyright © 2016 Elsevier Ltd. All rights reserved.

Designing and Using Projects with Real World Application in a MBA Managerial Accounting Class: The Case of The Balanced Scorecard

ERIC Educational Resources Information Center

Houke, Charlotte

2017-01-01

This paper explores the purpose of designing and using projects with real world application in a M.B.A. managerial accounting class. Included is a discussion of how and why the Balanced Scorecard (BSC) Project has been used in classes to link theory with practice by providing real world application of the BSC framework. M.B.A. students represent a…

Cost accounting for the radiologist.

PubMed

Gentili, Amilcare

2014-05-01

Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

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

Code of Federal Regulations, 2010 CFR

2010-01-01

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

Ethical triage and scarce resource allocation during public health emergencies: tenets and procedures.

PubMed

Kuschner, Ware G; Pollard, John B; Ezeji-Okoye, Stephen C

2007-01-01

Public health emergencies may result in mass casualties and a surge in demand for hospital-based care. Healthcare standards may need to be altered to respond to an imbalance between demands for care and resources. Clinical decisions that involve triage and scarce resource allocation may present unique ethical challenges. To address these challenges, the authors detailed tenets and procedures to guide triage and scarce resource allocation during public health emergencies. The authors propose health care organizations deploy a Triage and Scarce Resource Allocation Team to over-see and guide ethically challenging clinical decision-making during a crisis period. The authors' goal is to help healthcare organizations and clinicians balance public health responsibilities and their duty to individual patients during emergencies in as equitable and humane a manner as possible.

26 CFR 1.430(f)-1 - Effect of prefunding balance and funding standard carryover balance.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Effect of prefunding balance and funding standard...(f)-1 Effect of prefunding balance and funding standard carryover balance. (a) In general—(1... funding standard account under section 412(b) (as in effect prior to amendment by the Pension Protection...

Dealing with equality and benefit for water allocation in a lake watershed: A Gini-coefficient based stochastic optimization approach

NASA Astrophysics Data System (ADS)

Dai, C.; Qin, X. S.; Chen, Y.; Guo, H. C.

2018-06-01

A Gini-coefficient based stochastic optimization (GBSO) model was developed by integrating the hydrological model, water balance model, Gini coefficient and chance-constrained programming (CCP) into a general multi-objective optimization modeling framework for supporting water resources allocation at a watershed scale. The framework was advantageous in reflecting the conflicting equity and benefit objectives for water allocation, maintaining the water balance of watershed, and dealing with system uncertainties. GBSO was solved by the non-dominated sorting Genetic Algorithms-II (NSGA-II), after the parameter uncertainties of the hydrological model have been quantified into the probability distribution of runoff as the inputs of CCP model, and the chance constraints were converted to the corresponding deterministic versions. The proposed model was applied to identify the Pareto optimal water allocation schemes in the Lake Dianchi watershed, China. The optimal Pareto-front results reflected the tradeoff between system benefit (αSB) and Gini coefficient (αG) under different significance levels (i.e. q) and different drought scenarios, which reveals the conflicting nature of equity and efficiency in water allocation problems. A lower q generally implies a lower risk of violating the system constraints and a worse drought intensity scenario corresponds to less available water resources, both of which would lead to a decreased system benefit and a less equitable water allocation scheme. Thus, the proposed modeling framework could help obtain the Pareto optimal schemes under complexity and ensure that the proposed water allocation solutions are effective for coping with drought conditions, with a proper tradeoff between system benefit and water allocation equity.

Allocating time to future tasks: the effect of task segmentation on planning fallacy bias.

PubMed

Forsyth, Darryl K; Burt, Christopher D B

2008-06-01

The scheduling component of the time management process was used as a "paradigm" to investigate the allocation of time to future tasks. In three experiments, we compared task time allocation for a single task with the summed time allocations given for each subtask that made up the single task. In all three, we found that allocated time for a single task was significantly smaller than the summed time allocated to the individual subtasks. We refer to this as the segmentation effect. In Experiment 3, we asked participants to give estimates by placing a mark on a time line, and found that giving time allocations in the form of rounded close approximations probably does not account for the segmentation effect. We discuss the results in relation to the basic processes used to allocate time to future tasks and the means by which planning fallacy bias might be reduced.

Accounting for Veterans’ Educational Assistance Benefits

DTIC Science & Technology

1984-06-01

today’s accounting records. It represents a deferred compensation S earned for present employment. If this cost is omitted from financial statements...that would provide a quantitative basis from which to allocate earned educational benefits as a current employment cost . Pension S accounting ...September 1967, pp. 37-51. 32. Horngren , C.T., Cost Accounting : A Managerial Emphasis, Englewood Cliffs, NJ, Prentice-Hall, inc., 1972. 33. Matz, A

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. © 2016 The Authors New Phytologist © 2016 New Phytologist Trust.

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.

26 CFR 1.430(f)-1 - Effect of prefunding balance and funding standard carryover balance.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Effect of prefunding balance and funding... § 1.430(f)-1 Effect of prefunding balance and funding standard carryover balance. (a) In general—(1... funding standard account under section 412(b) (as in effect prior to amendment by the Pension Protection...

26 CFR 1.430(f)-1 - Effect of prefunding balance and funding standard carryover balance.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Effect of prefunding balance and funding... § 1.430(f)-1 Effect of prefunding balance and funding standard carryover balance. (a) In general—(1... funding standard account under section 412(b) (as in effect prior to amendment by the Pension Protection...

76 FR 40950 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-12

... Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules for Allocation of the...'' means the portion of the accounting support fee established by the Board that is to be allocated among... support fee'' means the portion of the accounting support fee established by the Board that is to be...

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

PubMed

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

2017-07-01

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

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…

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.

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. © 2015 Society for Risk Analysis.

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…

Understanding the New A-21 Allocation and Documentation Standard.

ERIC Educational Resources Information Center

Sellers, William

1994-01-01

New federal regulations concerning direct cost accounting for college and university research projects are explained. It is concluded that the new standard allows institutions to reduce the signatures required on cost transfers and use reasonable cost allocation methods to simplify distribution of direct costs when research is supported by…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... UTILITY HOLDING 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 POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367...

47 CFR 36.172 - Other noncurrent assets-Account 1410.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other noncurrent assets-Account 1410. 36.172 Section 36.172 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... be allocated based on the relative separations of Account 2001, Telephone Plant in Service. [52 FR...

47 CFR 36.172 - Other noncurrent assets-Account 1410.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other noncurrent assets-Account 1410. 36.172 Section 36.172 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... be allocated based on the relative separations of Account 2001, Telephone Plant in Service. [52 FR...

17 CFR 256.01-5 - Determination of service cost accounting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accounting. Service at cost and fair allocation of costs require, first of all, an accurate accounting for... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Determination of service cost accounting. 256.01-5 Section 256.01-5 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

Towards a balanced account of autism etiology

PubMed Central

Hall, Genae A.

2004-01-01

Drash and Tudor describe six sets of reinforcement contingencies which may be present in the environments of some children eventually diagnosed with autism and suggest that these contingencies account for the etiology of “autistic” behaviors. Nevertheless, merely observing such contingencies in the environments of these children is insufficient to establish a positive correlation between the contingencies and “autistic” behaviors, let alone a causal relationship. To demonstrate a positive correlation, it is necessary to present evidence that the relevant contingencies are present more often in the environments of children exhibiting these behaviors than in the environments of children not exhibiting these behaviors. This condition has not been met, since no evidence to the effect that such contingencies are absent in the environments of typical children or children with disabilities other than autism has been presented. In fact, the opposite appears to be true, as is argued in the present commentary. It appears that Drash and Tudor's account of autism etiology is incomplete in that it neglects the role of unlearned differences between children and their possible interactions with the social environment in shaping “autistic” behaviors. Despite the misconception held by some that behavior analysis is a radically environmental approach, unlearned differences may be discussed within a behavioral framework. A “completely behavioral” account may discuss such differences in terms of susceptibility to reinforcement or punishment, speed of conditioning, or other unlearned characteristics which are potentially testable. PMID:22477286

Background experiences, time allocation, time on teaching and perceived support of early-career college science faculty

NASA Astrophysics Data System (ADS)

Sagendorf, Kenneth S.

The purposes of this research were to create an inventory of the research, teaching and service background experiences of and to document the time allocation and time spent on teaching by early-career college science faculty members. This project is presented as three distinct papers. Thirty early-career faculty in the science disciplines from sixteen different institutions in their first year of employment participated in this study. For the first two papers, a new survey was developed asking participants to choose which experiences they had acquired prior to taking their current faculty position and asking them to document their time allocation and time spent on teaching activities in an average work week. In addition, a third component documents the support early-career college faculty in the sciences are receiving from the perspective of faculty members and their respective department chairpersons and identifies areas of disagreement between these two different groups. Twenty early-career college science faculty and their respective department chairpersons completed a newly-designed survey regarding the support offered to new faculty. The survey addressed the areas of feedback on performance, clarity of tenure requirements, mentoring, support for teaching and scholarship and balancing faculty life. This dissertation presents the results from these surveys, accounting for different demographic variables such as science discipline, gender and institutional category.

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)

Allocation Methods for Use in the Accrual of Manpower Costs.

DTIC Science & Technology

1983-06-01

planners more frugal in their use of military manpower (OB1, 1973). Generally Accepted Accounting Principles ( GAAP ) recognize accrual basis accounting...time. Examples of this type of allocation are depreciation or amortization of long term assets (Fremgen and Liao, 1981). It is this second concept of...financing is that the relatively "soft dollars" of the future will make it easier to contribute. A "soft dollar" is the depreciated value of the dollar

The Health Resources Allocation Model (HRAM) for the 21st century.

PubMed

Maire, Nicolas; Hegnauer, Michael; Nguyen, Dana; Godelmann, Lucas; Hoffmann, Axel; de Savigny, Don; Tanner, Marcel

2012-05-01

The Health Resources Allocation Model (HRAM) is an eLearning tool for health cadres and scientists introducing basic concepts of sub-national, rational district-based health planning and systems thinking under resources constraint. HRAM allows the evaluation of resource allocation strategies in relation to key outcome measures such as coverage, equity of services achieved and number of deaths and disability-adjusted life years (DALYs) prevented. In addition, the model takes into account geographical and demographic characteristics and populations' health seeking behaviour. It can be adapted to different socio-ecological and health system settings.

30 CFR 1220.014 - Allocation of joint costs and credits.

Code of Federal Regulations, 2011 CFR

2011-07-01

... INTERIOR Natural Resources Revenue ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER... be grouped in cost pools for allocation to NPSL and non-NPSL operations in reasonable proportion to the beneficial or causal relationships which exist between a specific cost pool and the operations...

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…

Emergency material allocation with time-varying supply-demand based on dynamic optimization method for river chemical spills.

PubMed

Liu, Jie; Guo, Liang; Jiang, Jiping; Jiang, Dexun; Wang, Peng

2018-04-13

Aiming to minimize the damage caused by river chemical spills, efficient emergency material allocation is critical for an actual emergency rescue decision-making in a quick response. In this study, an emergency material allocation framework based on time-varying supply-demand constraint is developed to allocate emergency material, minimize the emergency response time, and satisfy the dynamic emergency material requirements in post-accident phases dealing with river chemical spills. In this study, the theoretically critical emergency response time is firstly obtained for the emergency material allocation system to select a series of appropriate emergency material warehouses as potential supportive centers. Then, an enumeration method is applied to identify the practically critical emergency response time, the optimum emergency material allocation and replenishment scheme. Finally, the developed framework is applied to a computational experiment based on south-to-north water transfer project in China. The results illustrate that the proposed methodology is a simple and flexible tool for appropriately allocating emergency material to satisfy time-dynamic demands during emergency decision-making. Therefore, the decision-makers can identify an appropriate emergency material allocation scheme in a balance between time-effective and cost-effective objectives under the different emergency pollution conditions.

Accountability in public health units: using a modified nominal group technique to develop a balanced scorecard for performance measurement.

PubMed

Robinson, Victoria A; Hunter, Duncan; Shortt, Samuel E D

2003-01-01

Little attention has been paid to the need for accountability instruments applicable across all health units in the public health system. One tool, the balanced scorecard was created for industry and has been successfully adapted for use in Ontario hospitals. It consists of 4 quadrants: financial performance, outcomes, customer satisfaction and organizational development. The aim of the present study was to determine if a modified nominal group technique could be used to reach consensus among public health unit staff and public health specialists in Ontario about the components of a balanced scorecard for public health units. A modified nominal group technique consensus method was used with the public health unit staff in 6 Eastern Ontario health units (n=65) and public health specialists (n=18). 73.8% of the public health unit personnel from all six health units in the eastern Ontario region participated in the survey of potential indicators. A total of 74 indicators were identified in each of the 4 quadrants: program performance (n=44); financial performance (n=11); public perceptions (n=11); and organizational performance (n=8). The modified nominal group technique was a successful method of incorporating the views of public health personnel and specialists in the development of a balanced scorecard for public health.

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

Code of Federal Regulations, 2010 CFR

2010-10-01

... whiting is allocated among three sectors, as follows:34 percent for the catcher/processor sector; 24 percent for the mothership sector; and 42 percent for the shore-based sector. No more than 5 percent of... primary whiting season north of 42° N. lat.Specific sector allocations for a given calendar year are found...

"Small" Stories and Meganarratives: Accountability in Balance

ERIC Educational Resources Information Center

Olson, Margaret R.; Craig, Cheryl J.

2009-01-01

Background/Context: Meganarratives, or "grand stories," are composed of loosely held ideas about standardization, the rhetoric of education for all, the focus on individual success, and the appearance of representative diversity that rarely take into account human diversity embedded in deeply rooted value systems and authentically…

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

ERIC Educational Resources Information Center

Simpson, Kawanna J.; Musselman, Donald

1979-01-01

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

Dynamic balance and stepping versus tai chi training to improve balance and stepping in at-risk older adults.

PubMed

Nnodim, Joseph O; Strasburg, Debra; Nabozny, Martina; Nyquist, Linda; Galecki, Andrzej; Chen, Shu; Alexander, Neil B

2006-12-01

To compare the effect of two 10-week balance training programs, Combined Balance and Step Training (CBST) versus tai chi (TC), on balance and stepping measures. Prospective intervention trial. Local senior centers and congregate housing facilities. Aged 65 and older with at least mild impairment in the ability to perform unipedal stance and tandem walk. Participants were allocated to TC (n = 107, mean age 78) or CBST, an intervention focused on improving dynamic balance and stepping (n = 106, mean age 78). At baseline and 10 weeks, participants were tested in their static balance (Unipedal Stance and Tandem Stance (TS)), stepping (Maximum Step Length, Rapid Step Test), and Timed Up and Go (TUG). Performance improved more with CBST than TC, ranging from 5% to 10% for the stepping tests (Maximum Step Length and Rapid Step Test) and 9% for TUG. The improvement in TUG represented an improvement of more than 1 second. Greater improvements were also seen in static balance ability (in TS) with CBST than TC. Of the two training programs, in which variants of each program have been proven to reduce falls, CBST results in modest improvements in balance, stepping, and functional mobility versus TC over a 10-week period. Future research should include a prospective comparison of fall rates in response to these two balance training programs.

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 must...

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 must...

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 AND...

24 CFR 213.276 - Allocation of Cooperative Management Housing Insurance Fund income or losses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... period in which Cooperative Management Housing Insurance Fund operations shall result in a net income, or loss, the Commissioner shall allocate such net income or such loss to the General Surplus Account, to the Participating Reserve Account, or to both, as he may determine to be in accordance with sound...

Towards a Balanced Account of Autism Etiology

ERIC Educational Resources Information Center

Hall, Genae A.

2004-01-01

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

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.

Curvilinear relationships between resource allocation and life domain-specific interference.

PubMed

Waldrop, Jessica S; Erb, Kaitlyn R; Grawitch, Matthew J

2017-10-01

This study investigated the inherent complexities of the work-life interface (WLI) by examining the relationship between resource allocation (i.e., time and energy dedicated to a particular domain) and perceived interference of individual life domains. Much of the research on the WLI is based on the assumption that a linear pattern best describes the relationship between resource allocation and the interference caused by various life domains; however, this study examined the possibility that curvilinear relationships may be a more appropriate representation. Results indicated that resource allocation is a meaningful predictor of interference, and for many life domains a curvilinear relationship accounts for more variance than a linear one; a breakdown of the sample also revealed this relationship varies by gender. Overall, findings suggest that the nature of the WLI is more individualized and complex than is currently conceptualized in the field. Copyright © 2016 John Wiley & Sons, Ltd.

Choosing the Best Method to Introduce Accounting.

ERIC Educational Resources Information Center

Guerrieri, Donald J.

1988-01-01

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

Human-Automation Allocations for Current Robotic Space Operations

NASA Technical Reports Server (NTRS)

Marquez, Jessica J.; Chang, Mai L.; Beard, Bettina L.; Kim, Yun Kyung; Karasinski, John A.

2018-01-01

Within the Human Research Program, one risk delineates the uncertainty surrounding crew working with automation and robotics in spaceflight. The Risk of Inadequate Design of Human and Automation/Robotic Integration (HARI) is concerned with the detrimental effects on crew performance due to ineffective user interfaces, system designs and/or functional task allocation, potentially compromising mission success and safety. Risk arises because we have limited experience with complex automation and robotics. One key gap within HARI, is the gap related to functional allocation. The gap states: We need to evaluate, develop, and validate methods and guidelines for identifying human-automation/robot task information needs, function allocation, and team composition for future long duration, long distance space missions. Allocations determine the human-system performance as it identifies the functions and performance levels required by the automation/robotic system, and in turn, what work the crew is expected to perform and the necessary human performance requirements. Allocations must take into account each of the human, automation, and robotic systems capabilities and limitations. Some functions may be intuitively assigned to the human versus the robot, but to optimize efficiency and effectiveness, purposeful role assignments will be required. The role of automation and robotics will significantly change in future exploration missions, particularly as crew becomes more autonomous from ground controllers. Thus, we must understand the suitability of existing function allocation methods within NASA as well as the existing allocations established by the few robotic systems that are operational in spaceflight. In order to evaluate future methods of robotic allocations, we must first benchmark the allocations and allocation methods that have been used. We will present 1) documentation of human-automation-robotic allocations in existing, operational spaceflight systems; and 2) To

Optimal co-allocation of carbon and nitrogen in a forest stand at steady state

Treesearch

Annikki Makela; Harry T. Valentine; Helja-Sisko Helmisaari

2008-01-01

Nitrogen (N) is essential for plant production, but N uptake imposes carbon (C) costs through maintenance respiration and fine-root construction, suggesting that an optimal C:N balance can be found. Previous studies have elaborated this optimum under exponential growth; work on closed canopies has focused on foliage only. Here, the optimal co-allocation of C and N to...

47 CFR 36.378 - Category 2-Customer services (revenue accounting).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... expenses in Account 6620 directly assignable or allocable to the billing of customers and the accounting...

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…

Report from a forum on US heart allocation policy.

PubMed

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

2015-01-01

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

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.

An improved risk-explicit interval linear programming model for pollution load allocation for watershed management.

PubMed

Xia, Bisheng; Qian, Xin; Yao, Hong

2017-11-01

Although the risk-explicit interval linear programming (REILP) model has solved the problem of having interval solutions, it has an equity problem, which can lead to unbalanced allocation between different decision variables. Therefore, an improved REILP model is proposed. This model adds an equity objective function and three constraint conditions to overcome this equity problem. In this case, pollution reduction is in proportion to pollutant load, which supports balanced development between different regional economies. The model is used to solve the problem of pollution load allocation in a small transboundary watershed. Compared with the REILP original model result, our model achieves equity between the upstream and downstream pollutant loads; it also overcomes the problem of greatest pollution reduction, where sources are nearest to the control section. The model provides a better solution to the problem of pollution load allocation than previous versions.

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. Copyright © 2013 Elsevier Ltd. All rights reserved.

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…

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 debit...

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 debit...

Priority and Negotiation Based Dynamic Spectrum Allocation Scheme for Multiple Radio Access Network Operators

NASA Astrophysics Data System (ADS)

Kim, Hoon; Hyon, Taein; Lee, Yeonwoo

Most of previous works have presented the dynamic spectrum allocation (DSA) gain achieved by utilizing the time or regional variations in traffic demand between multi-network operators (NOs). In this paper, we introduce the functionalities required for the entities related with the spectrum sharing and allocation and propose a spectrum allocation algorithm while considering the long-term priority between NOs, the priority between multiple class services, and the urgent bandwidth request. To take into account the priorities among the NOs and the priorities of multiple class services, a spectrum sharing metric (SSM) is proposed, while a negotiation procedure is proposed to treat the urgent bandwidth request.

Application of case mix index in the allocation of nursing human resources.

PubMed

Han, Binru; Chen, Xi; Li, Qiuping

2018-02-23

To investigate the feasibility of the case mix index and compare the allocation of nursing human resources between two departments of a hospital with different case mix indexes in China. The case mix index is used to assess the resource allocation of all cases in two departments of a hospital. Its values can determine the resource allocation required to diagnose and treat the patients. Clinical data were obtained from 23 different departments in 2015 and analysed retrospectively from October to November, 2016. Factors influencing the allocation of registered nurses were identified, and balanced quantities of patients with different case mix indexes were chosen from two departments. Spearman correlation analysis was performed. The per capita nursing workload was significant (r = .669, p = .000). The length of hospital stay, quantity of nurses, and department case mix index were correlated with the nursing workload (t = 4.211, p = .000; t = 2.962, p = .008; t = 2.266, p = .035). Education levels (Z = -1.391, p = .164) and the professional titles (Z = -1.832, p = .067) of the nurses were not statistically significant, whereas the registered nurse level differed between two departments (Z = -2.125, p = .034). The case management index provides references for the efficient allocation of registered nurses in clinical practice. © 2018 John Wiley & Sons Ltd.

Molecular genetics research in ADHD: ethical considerations concerning patients' benefit and resource allocation.

PubMed

Rothenberger, Lillian Geza

2012-12-01

Immense resource allocations have led to great data output in genetic research. Concerning ADHD resources spent on genetic research are less than those spent on clinical research. But there are successful efforts made to increase support for molecular genetics research in ADHD. Concerning genetics no evidence based conclusive results have significant impact on prevention, diagnosis or treatment yet. With regard to ethical aspects like the patients' benefit and limited resources the question arises if it is indicated to think about a new balance of resource allocation between molecular genetics and non-genetics research in ADHD. An ethical reflection was performed focusing on recent genetic studies and reviews based on a selective literature search. There are plausible reasons why genetic research results in ADHD are somehow disappointing for clinical practice so far. Researchers try to overcome these gaps systematically, without knowing what the potential future benefits for the patients might be. Non-genetic diagnostic/therapeutic research may lead to clinically relevant findings within a shorter period of time. On the other hand, non-genetic research in ADHD may be nurtured by genetic approaches. But, with the latter there exist significant risks of harm like stigmatization and concerns regarding data protection. Isolated speeding up resources of genetic research in ADHD seems questionable from an ethical point of view. There is a need to find a new balance of resource allocation between genetic and non-genetic research in ADHD, probably by integrating genetics more systematically into clinical research. A transdisciplinary debate is recommended. Copyright © 2012 Wiley Periodicals, Inc.

What is so important about completing lives? A critique of the modified youngest first principle of scarce resource allocation.

PubMed

Gamlund, Espen

2016-04-01

Ruth Tallman has recently offered a defense of the modified youngest first principle of scarce resource allocation [1]. According to Tallman, this principle calls for prioritizing adolescents and young adults between 15-40 years of age. In this article, I argue that Tallman's defense of the modified youngest first principle is vulnerable to important objections, and that it is thus unsuitable as a basis for allocating resources. Moreover, Tallman makes claims about the badness of death for individuals at different ages, but she lacks an account of the loss involved in dying to support her claims. To fill this gap in Tallman's account, I propose a view on the badness of death that I call 'Deprivationism'. I argue that this view explains why death is bad for those who die, and that it has some advantages over Tallman's complete lives view in the context of scarce resource allocation. Finally, I consider some objections to the relevance of Deprivationism to resource allocation, and offer my responses.

The effects of moderate fatigue on dynamic balance control and attentional demands.

PubMed

Simoneau, Martin; Bégin, François; Teasdale, Normand

2006-09-28

During daily activities, the active control of balance often is a task per se (for example, when standing in a moving bus). Other constraints like fatigue can add to the complexity of this balance task. In the present experiment, we examined how moderate fatigue induced by fast walking on a treadmill challenged dynamic balance control. We also examined if the attentional demands for performing the balance task varied with fatigue. Subjects (n = 10) performed simultaneously a dynamic balance control task and a probe reaction time task (RT) (serving as an indicator of attentional demands) before and after three periods of moderate fatigue (fast walking on a treadmill). For the balance control task, the real-time displacement of the centre of pressure (CP) was provided on a monitor placed in front of the subject, at eye level. Subjects were asked to keep their CP within a target (moving box) moving upward and downward on the monitor. The tracking performance was measured (time spent outside the moving box) and the CP behavior analyzed (mean CP speed and mean frequency of the CP velocity). Moderate fatigue led to an immediate decrement of the performance on the balance control task; increase of the percentage of time spent outside the box and increase of the mean CP speed. Across the three fatigue periods, subjects improved their tracking performance and reduced their mean CP speed. This was achieved by increasing their frequency of actions; mean frequency of the CP velocity were higher for the fatigue periods than for the no fatigue periods. Fatigue also induced an increase in the attentional demands suggesting that more cognitive resources had to be allocated to the balance task with than without fatigue. Fatigue induced by fast walking had an initial negative impact on the control of balance. Nonetheless, subjects were able to compensate the effect of the moderate fatigue by increasing the frequency of actions. This adaptation, however, required that a greater

[Spatial equity analysis of urban green space from the perspective of balance between supply and demand: A case study of Futian District, Shenzhen, China.

PubMed

Wu, Jian Sheng; Si, Meng Lin; Li, Wei Feng

2016-09-01

Urban green space is an important ecological landscape, whose spatial distribution plays a significant role in improving the eco-environment and people's living quality. This study was initia-ted from the perspective of supply and demand balance to evaluate the equity of distribution of urban parks, drawing on previous research, and introduced an integrated framework for evaluating the equity of urban public facilities using spatial multi-analysis. A method concerning gravity model to assess the equity of urban green space was introduced, taking the effect of boundary into account. The case study area was the Futian District of Shenzhen and its 2000 m buffer area. Then, some optimizations were suggested for better allocation of the green space. The results showed that the equity of Futian District was low. The equity of community parks was lowest, followed by that of regional parks, while the countryside ecological parks owned the highest equity. About 50% of the Futian district area was in a state of balance between supply and demand and the rest were in a state of insufficient supply. Greening rate and space allocation of parks and road traffic systems should be improved to better plan the green space in Futian District. For urban green space planning, the parks of small area should be paid more attention to meet the needs of residents for daily recreation. By taking the effect of boundary into account, we observed that the residential area on the edge of the study area could enjoy the park green space, and the green space in the boundary area outside the region would be also shared by residents on both sides of the administrative boundary.

Walking can be more effective than balance training in fall prevention among community-dwelling older adults.

PubMed

Okubo, Yoshiro; Osuka, Yosuke; Jung, Songee; Rafael, Figueroa; Tsujimoto, Takehiko; Aiba, Tatsuya; Kim, Teaho; Tanaka, Kiyoji

2016-01-01

To examine the effects of walking on falls among community-dwelling older adults while accounting for exposures. A total of 90 older adults, ranging in age from 65 to 79 years, were allocated into either the walking (brisk walking, n = 50) or the balance (balance and strength training, n = 40) group to participate in a 3-month supervised and 13-month unsupervised fall-prevention program held from 2012 to 2014 in Japan. Falls and trips that occurred during the 16-month period were monitored with a monthly fall calendar. The risk of falls and trips was evaluated by person-year, physically active person-day and person-step. The walking group showed a significant reduction in the fall risk when evaluated by the falls per physically active person-day (rate ratio 0.38, 95% confidence interval 0.19-0.77) and falls per person-step (rate ratio 0.47, 95% confidence interval 0.26-0.85) compared with the balance group. In contrast, the number of trips significantly increased with walking, even when evaluated as trips per physically active person-day (rate ratio 1.50, 95% confidence interval 1.12-2.00). The present findings suggest that walking among community-dwelling older adults can be more effective for fall prevention than balance training. However, because walking can induce more trips, walking should not be recommended for older adults who are susceptible to falling or frailty. © 2015 Japan Geriatrics Society.

Welfare, Tax Burden and Fiscal Balance in Artificial Societies

NASA Astrophysics Data System (ADS)

Kikuchi, Toshiko

Japan's social security system is facing a crisis by short-sighted policies to balance of the accounts in a financial crisis. However, such a balance of accounts does not necessarily bring remedy of financial difficulties. If it is possible to reduce the social security payments because the weak become independent, it is considered that short-sighted reforms cause a further financial crisis. This study explores how welfare and tax burden influence fiscal balance using multi-agent simulations. The results of simulation show that fiscal balance is improved by high-welfare than a cut in fiscal expenditures, and that welfare reducing is impossible unless the three relations of social configuration (market, obligatory, and communal relations) function in balance with each other.

7 CFR 761.55 - Closing a supervised bank account.

Code of Federal Regulations, 2011 CFR

2011-01-01

... loan, and the balance is less than $1,000, the Agency will provide the balance to the borrower to use for authorized loan purposes; (ii) From a Youth loan, and the balance is less than $100, the Agency... supervised bank account, the Agency will make written demand to the financial institution for the balance and...

Optimality Based Dynamic Plant Allocation Model: Predicting Acclimation Response to Climate Change

NASA Astrophysics Data System (ADS)

Srinivasan, V.; Drewry, D.; Kumar, P.; Sivapalan, M.

2009-12-01

Allocation of assimilated carbon to different plant parts determines the future plant status and is important to predict long term (months to years) vegetated land surface fluxes. Plants have the ability to modify their allometry and exhibit plasticity by varying the relative proportions of the structural biomass contained in each of its tissue. The ability of plants to be plastic provides them with the potential to acclimate to changing environmental conditions in order to enhance their probability of survival. Allometry based allocation models and other empirical allocation models do not account for plant plasticity cause by acclimation due to environmental changes. In the absence of a detailed understanding of the various biophysical processes involved in plant growth and development an optimality approach is adopted here to predict carbon allocation in plants. Existing optimality based models of plant growth are either static or involve considerable empiricism. In this work, we adopt an optimality based approach (coupled with limitations on plant plasticity) to predict the dynamic allocation of assimilated carbon to different plant parts. We explore the applicability of this approach using several optimization variables such as net primary productivity, net transpiration, realized growth rate, total end of growing season reproductive biomass etc. We use this approach to predict the dynamic nature of plant acclimation in its allocation of carbon to different plant parts under current and future climate scenarios. This approach is designed as a growth sub-model in the multi-layer canopy plant model (MLCPM) and is used to obtain land surface fluxes and plant properties over the growing season. The framework of this model is such that it retains the generality and can be applied to different types of ecosystems. We test this approach using the data from free air carbon dioxide enrichment (FACE) experiments using soybean crop at the Soy-FACE research site. Our

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…

Optimal dynamic water allocation: Irrigation extractions and environmental tradeoffs in the Murray River, Australia

NASA Astrophysics Data System (ADS)

Grafton, R. Quentin; Chu, Hoang Long; Stewardson, Michael; Kompas, Tom

2011-12-01

A key challenge in managing semiarid basins, such as in the Murray-Darling in Australia, is to balance the trade-offs between the net benefits of allocating water for irrigated agriculture, and other uses, versus the costs of reduced surface flows for the environment. Typically, water planners do not have the tools to optimally and dynamically allocate water among competing uses. We address this problem by developing a general stochastic, dynamic programming model with four state variables (the drought status, the current weather, weather correlation, and current storage) and two controls (environmental release and irrigation allocation) to optimally allocate water between extractions and in situ uses. The model is calibrated to Australia's Murray River that generates: (1) a robust qualitative result that "pulse" or artificial flood events are an optimal way to deliver environmental flows over and above conveyance of base flows; (2) from 2001 to 2009 a water reallocation that would have given less to irrigated agriculture and more to environmental flows would have generated between half a billion and over 3 billion U.S. dollars in overall economic benefits; and (3) water markets increase optimal environmental releases by reducing the losses associated with reduced water diversions.

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,…

47 CFR 32.1191 - Accounts receivable allowance-other.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accounts receivable allowance-other. 32.1191 Section 32.1191 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

47 CFR 32.1171 - Allowance for doubtful accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Allowance for doubtful accounts. 32.1171 Section 32.1171 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...

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…

Accountable Care Organizations: how to dress for success.

PubMed

Hayen, Arthur P; van den Berg, Michael J; Meijboom, Bert R; Westert, Gert P

2013-06-01

Accountable Care Organizations (ACOs) need to reconsider their provider configuration and make it capable of managing clinical and financial risk. To that aim, their management must decide which medical procedures are done by the ACO itself, and which are contracted out to market providers. Making this decision requires a balanced treatment of market and firm organization, recognizing that each has properties that can turn into relative strengths. Such a balanced treatment is lacking in the ACO debate. Using the transaction cost theory, we provide such a balanced treatment of market and firm organization, and discuss implications for the design of ACOs and accountable care initiatives in general.

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)

5 CFR 1640.2 - Information regarding account.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Information regarding account. 1640.2... STATEMENTS § 1640.2 Information regarding account. The Board will provide to each participant four (4) times... obtain account balance information on a more frequent basis from the TSP Web site and the ThriftLine. ...

Dynamically allocating sets of fine-grained processors to running computations

NASA Technical Reports Server (NTRS)

Middleton, David

1988-01-01

Researchers explore an approach to using general purpose parallel computers which involves mapping hardware resources onto computations instead of mapping computations onto hardware. Problems such as processor allocation, task scheduling and load balancing, which have traditionally proven to be challenging, change significantly under this approach and may become amenable to new attacks. Researchers describe the implementation of this approach used by the FFP Machine whose computation and communication resources are repeatedly partitioned into disjoint groups that match the needs of available tasks from moment to moment. Several consequences of this system are examined.

26 CFR 1.904(f)-12T - Transition rules (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... services income or general limitation income. To the extent that a taxpayer has a balance in any separate... balance in any separate limitation loss or overall foreign loss account in a pre-2007 separate category... such balance, or balances, shall be allocated on the first day of the taxpayer's next taxable year to...

Ethical models in bioethics: theory and application in organ allocation policies.

PubMed

Petrini, C

2010-12-01

Policies for allocating organs to people awaiting a transplant constitute a major ethical challenge. First and foremost, they demand balance between the principles of beneficence and justice, but many other ethically relevant principles are also involved: autonomy, responsibility, equity, efficiency, utility, therapeutic outcome, medical urgency, and so forth. Various organ allocation models can be developed based on the hierarchical importance assigned to a given principle over the others, but none of the principles should be completely disregarded. An ethically acceptable organ allocation policy must therefore be in conformity, to a certain extent, with the requirements of all the principles. Many models for organ allocation can be derived. The utilitarian model aims to maximize benefits, which can be of various types on a social or individual level, such as the number of lives saved, prognosis, and so forth. The prioritarian model favours the neediest or those who suffer most. The egalitarian model privileges equity and justice, suggesting that all people should have an equal opportunity (casual allocation) or priority should be given to those who have been waiting longer. The personalist model focuses on each individual patient, attempting to mesh together all the various aspects affecting the person: therapeutic needs (urgency), fairness, clinical outcomes, respect for persons. In the individualistic model the main element is free choice and the system of opting-in is privileged. Contrary to the individualistic model, the communitarian model identities in the community the fundamental elements for the legitimacy of choices: therefore, the system of opting-out is privileged. This article does not aim at suggesting practical solutions. Rather, it furnishes to decision makers an overview on the possible ethical approach to this matter.

Weighted re-randomization tests for minimization with unbalanced allocation.

PubMed

Han, Baoguang; Yu, Menggang; McEntegart, Damian

2013-01-01

Re-randomization test has been considered as a robust alternative to the traditional population model-based methods for analyzing randomized clinical trials. This is especially so when the clinical trials are randomized according to minimization, which is a popular covariate-adaptive randomization method for ensuring balance among prognostic factors. Among various re-randomization tests, fixed-entry-order re-randomization is advocated as an effective strategy when a temporal trend is suspected. Yet when the minimization is applied to trials with unequal allocation, fixed-entry-order re-randomization test is biased and thus compromised in power. We find that the bias is due to non-uniform re-allocation probabilities incurred by the re-randomization in this case. We therefore propose a weighted fixed-entry-order re-randomization test to overcome the bias. The performance of the new test was investigated in simulation studies that mimic the settings of a real clinical trial. The weighted re-randomization test was found to work well in the scenarios investigated including the presence of a strong temporal trend. Copyright © 2013 John Wiley & Sons, Ltd.

Dynamic optical resource allocation for mobile core networks with software defined elastic optical networking.

PubMed

Zhao, Yongli; Chen, Zhendong; Zhang, Jie; Wang, Xinbo

2016-07-25

Driven by the forthcoming of 5G mobile communications, the all-IP architecture of mobile core networks, i.e. evolved packet core (EPC) proposed by 3GPP, has been greatly challenged by the users' demands for higher data rate and more reliable end-to-end connection, as well as operators' demands for low operational cost. These challenges can be potentially met by software defined optical networking (SDON), which enables dynamic resource allocation according to the users' requirement. In this article, a novel network architecture for mobile core network is proposed based on SDON. A software defined network (SDN) controller is designed to realize the coordinated control over different entities in EPC networks. We analyze the requirement of EPC-lightpath (EPCL) in data plane and propose an optical switch load balancing (OSLB) algorithm for resource allocation in optical layer. The procedure of establishment and adjustment of EPCLs is demonstrated on a SDON-based EPC testbed with extended OpenFlow protocol. We also evaluate the OSLB algorithm through simulation in terms of bandwidth blocking ratio, traffic load distribution, and resource utilization ratio compared with link-based load balancing (LLB) and MinHops algorithms.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Certain Bonds Sold Prior to... (3) There is an independent verification (e.g., from an independent certified public accountant) that...

The Association of Flexibility, Balance, and Lumbar Strength with Balance Ability: Risk of Falls in Older Adults

PubMed Central

Emilio, Emilio J. Martínez-López; Hita-Contreras, Fidel; Jiménez-Lara, Pilar M.; Latorre-Román, Pedro; Martínez-Amat, Antonio

2014-01-01

The purpose of the present study was to determine the effects of a proprioceptive training program on older adults, as well as to analyze the association between flexibility, balance and lumbar strength (physical fitness test) with balance ability and fall risk (functional balance tests). This study was a controlled, longitudinal trial with a 12-week follow-up period. Subjects from a population of older adults were allocated to the intervention group (n = 28) or to the usual care (control) group (n = 26). Subjects performed proprioceptive training twice weekly (6 specific exercises with Swiss ball and BOSU). Each session included 50 minutes (10 minutes of warm-up with slow walk, 10 minutes of mobility and stretching exercises, 30 minutes of proprioceptive exercises). The outcome variables were physical fitness (lower-body flexibility, hip-joint mobility, dynamic balance, static balance, and lumbar strength) and functional balance (Berg scale and Tinetti test). The experimental group obtained significantly higher values than the control group in lower-body flexibility, dynamic balance, and lumbar strength (p = 0.019, p < 0.001, and p = 0.034 respectively). Hip-joint mobility, dynamic balance, and lumbar strength were positively associated with balance ability (p < 0.001, p < 0.001, and p = 0.014, respectively) and the prevention of falls (p = 0.001, p < 0.001, and p = 0.017 respectively). These findings suggest that a 12-week proprioception program intervention (twice a week) significantly improves flexibility, balance, and lumbar strength in older adults. Hip-joint mobility, dynamic balance and lumbar strength are positively associated to balance ability and the risk of falls in older adults. This proprioceptive training does not show a significant improvement in hip-joint mobility or static balance. Key points A 12-week proprioceptive intervention program (two times per week) significantly improves flexibility, balance, and lumbar strength in older adults. The

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

Do Accounting Students Believe in Self-Assessment?

ERIC Educational Resources Information Center

Hill, Tanya

2016-01-01

In education, formal assessment focuses on summative assessment with the objective of allocating grades, limiting learning by students. Formative assessment, in the form of self-assessment, has been proposed as beneficial to student learning in various fields. This study explores the perceptions of accounting students of the self-assessment…

Resource allocation. The cost of care: two troublesome cases in health care ethics.

PubMed

Armstrong, C R; Whitlock, R

1998-01-01

With the cost of health care rising rapidly, both physicians and administrators regularly face resource allocation decisions. Under these conditions of relative scarcity, the equitable and appropriate distribution of limited resources becomes an ethical as well as a financial issue. Through ethical analysis, physician executives can assist their physician colleagues and fellow administrators to find rationally defensible answers to questions regarding the distribution of limited resources. Six criteria are frequently "weighted in the balance" by ethicists when analyzing whether justice is served in the distribution of a limited resource: need, equality, contribution, ability to pay, effort, and merit. The authors argue that, from an ethical standpoint, the best single criterion upon which one can base an allocation decision is that of merit, defined as the potential to benefit from the investment of additional resources.

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

ERIC Educational Resources Information Center

Nguyen, Chi Hong

2007-01-01

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

A two-phase model of resource allocation in visual working memory.

PubMed

Ye, Chaoxiong; Hu, Zhonghua; Li, Hong; Ristaniemi, Tapani; Liu, Qiang; Liu, Taosheng

2017-10-01

Two broad theories of visual working memory (VWM) storage have emerged from current research, a discrete slot-based theory and a continuous resource theory. However, neither the discrete slot-based theory or continuous resource theory clearly stipulates how the mental commodity for VWM (discrete slot or continuous resource) is allocated. Allocation may be based on the number of items via stimulus-driven factors, or it may be based on task demands via voluntary control. Previous studies have obtained conflicting results regarding the automaticity versus controllability of such allocation. In the current study, we propose a two-phase allocation model, in which the mental commodity could be allocated only by stimulus-driven factors in the early consolidation phase. However, when there is sufficient time to complete the early phase, allocation can enter the late consolidation phase, where it can be flexibly and voluntarily controlled according to task demands. In an orientation recall task, we instructed participants to store either fewer items at high-precision or more items at low-precision. In 3 experiments, we systematically manipulated memory set size and exposure duration. We did not find an effect of task demands when the set size was high and exposure duration was short. However, when we either decreased the set size or increased the exposure duration, we found a trade-off between the number and precision of VWM representations. These results can be explained by a two-phase model, which can also account for previous conflicting findings in the literature. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

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 creditor...

A generic minimization random allocation and blinding system on web.

PubMed

Cai, Hongwei; Xia, Jielai; Xu, Dezhong; Gao, Donghuai; Yan, Yongping

2006-12-01

Minimization is a dynamic randomization method for clinical trials. Although recommended by many researchers, the utilization of minimization has been seldom reported in randomized trials mainly because of the controversy surrounding the validity of conventional analyses and its complexity in implementation. However, both the statistical and clinical validity of minimization were demonstrated in recent studies. Minimization random allocation system integrated with blinding function that could facilitate the implementation of this method in general clinical trials has not been reported. SYSTEM OVERVIEW: The system is a web-based random allocation system using Pocock and Simon minimization method. It also supports multiple treatment arms within a trial, multiple simultaneous trials, and blinding without further programming. This system was constructed with generic database schema design method, Pocock and Simon minimization method and blinding method. It was coded with Microsoft Visual Basic and Active Server Pages (ASP) programming languages. And all dataset were managed with a Microsoft SQL Server database. Some critical programming codes were also provided. SIMULATIONS AND RESULTS: Two clinical trials were simulated simultaneously to test the system's applicability. Not only balanced groups but also blinded allocation results were achieved in both trials. Practical considerations for minimization method, the benefits, general applicability and drawbacks of the technique implemented in this system are discussed. Promising features of the proposed system are also summarized.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Managerial Accounting in Library and Information Science Education.

ERIC Educational Resources Information Center

Hayes, Robert M.

1983-01-01

Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…

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.

7 CFR 761.55 - Closing a supervised bank account.

Code of Federal Regulations, 2010 CFR

2010-01-01

..., DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS GENERAL PROGRAM ADMINISTRATION Supervised Bank Accounts § 761.55... loan, and the balance is less than $1,000, the Agency will provide the balance to the borrower to use for authorized loan purposes; (ii) From a Youth loan, and the balance is less than $100, the Agency...

18 CFR 367.1240 - Account 124, Other investments.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Children’s Recognition of Fairness and Others’ Welfare in a Resource Allocation Task: Age Related Changes

PubMed Central

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

2016-01-01

The present study investigated age-related changes regarding children’s (N = 136) conceptions of fairness and others’ welfare in a merit-based resource allocation paradigm. To test whether children at 3- to 5-years-old and 6- to 8-years-old took others’ welfare into account when dividing resources, in addition to merit and equality concerns, 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. PMID:27455189

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 in...

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 in...

Analysis of tasks for dynamic man/machine load balancing in advanced helicopters

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

Jorgensen, C.C.

1987-10-01

This report considers task allocation requirements imposed by advanced helicopter designs incorporating mixes of human pilots and intelligent machines. Specifically, it develops an analogy between load balancing using distributed non-homogeneous multiprocessors and human team functions. A taxonomy is presented which can be used to identify task combinations likely to cause overload for dynamic scheduling and process allocation mechanisms. Designer criteria are given for function decomposition, separation of control from data, and communication handling for dynamic tasks. Possible effects of n-p complete scheduling problems are noted and a class of combinatorial optimization methods are examined.

26 CFR 1.446-1 - General rule for methods of accounting.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., as a cost taken into account in computing cost of goods sold, as a cost allocable to a long-term...; section 460, relating to the long-term contract methods. In addition, special methods of accounting for... regulations under sections 471 and 472), a change from the cash or accrual method to a long-term contract...

18 CFR 367.1750 - Account 175, Derivative instrument assets.

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 175, Derivative... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1750 Account 175, Derivative instrument assets. This account must include the amounts paid for derivative instruments, and the change in...

18 CFR 367.1280 - Account 128, Other special funds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128, Other special funds. (a) This account must include the amount of cash and book cost of investments that have... trading and available-for-sale types of security investments. A separate account with appropriate title...

Distributed Channel Allocation and Time Slot Optimization for Green Internet of Things.

PubMed

Ding, Kaiqi; Zhao, Haitao; Hu, Xiping; Wei, Jibo

2017-10-28

In sustainable smart cities, power saving is a severe challenge in the energy-constrained Internet of Things (IoT). Efficient utilization of limited multiple non-overlap channels and time resources is a promising solution to reduce the network interference and save energy consumption. In this paper, we propose a joint channel allocation and time slot optimization solution for IoT. First, we propose a channel ranking algorithm which enables each node to rank its available channels based on the channel properties. Then, we propose a distributed channel allocation algorithm so that each node can choose a proper channel based on the channel ranking and its own residual energy. Finally, the sleeping duration and spectrum sensing duration are jointly optimized to maximize the normalized throughput and satisfy energy consumption constraints simultaneously. Different from the former approaches, our proposed solution requires no central coordination or any global information that each node can operate based on its own local information in a total distributed manner. Also, theoretical analysis and extensive simulations have validated that when applying our solution in the network of IoT: (i) each node can be allocated to a proper channel based on the residual energy to balance the lifetime; (ii) the network can rapidly converge to a collision-free transmission through each node's learning ability in the process of the distributed channel allocation; and (iii) the network throughput is further improved via the dynamic time slot optimization.

Ramsey waits: allocating public health service resources when there is rationing by waiting.

PubMed

Gravelle, Hugh; Siciliani, Luigi

2008-09-01

The optimal allocation of a public health care budget across treatments must take account of the way in which care is rationed within treatments since this will affect their marginal value. We investigate the optimal allocation rules for public health care systems where user charges are fixed and care is rationed by waiting. The optimal waiting time is higher for treatments with demands more elastic to waiting time, higher costs, lower charges, smaller marginal welfare loss from waiting by treated patients, and smaller marginal welfare losses from under-consumption of care. The results hold for a wide range of welfarist and non-welfarist objective functions and for systems in which there is also a private health care sector. They imply that allocation rules based purely on cost effectiveness ratios are suboptimal because they assume that there is no rationing within treatments.

24 CFR 242.58 - Books, accounts, and financial statements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AUTHORITIES MORTGAGE INSURANCE FOR HOSPITALS Regulatory Agreement, Accounting and Reporting, and Financial... (Handbook 2000.04). (d) Changes in accounting policies. The annual audited financial statements shall identify any changes in accounting policies and their financial effect on the balance sheet and on the...

Multi-granularity Bandwidth Allocation for Large-Scale WDM/TDM PON

NASA Astrophysics Data System (ADS)

Gao, Ziyue; Gan, Chaoqin; Ni, Cuiping; Shi, Qiongling

2017-12-01

WDM (wavelength-division multiplexing)/TDM (time-division multiplexing) PON (passive optical network) is being viewed as a promising solution for delivering multiple services and applications, such as high-definition video, video conference and data traffic. Considering the real-time transmission, QoS (quality of services) requirements and differentiated services model, a multi-granularity dynamic bandwidth allocation (DBA) in both domains of wavelengths and time for large-scale hybrid WDM/TDM PON is proposed in this paper. The proposed scheme achieves load balance by using the bandwidth prediction. Based on the bandwidth prediction, the wavelength assignment can be realized fairly and effectively to satisfy the different demands of various classes. Specially, the allocation of residual bandwidth further augments the DBA and makes full use of bandwidth resources in the network. To further improve the network performance, two schemes named extending the cycle of one free wavelength (ECoFW) and large bandwidth shrinkage (LBS) are proposed, which can prevent transmission from interruption when the user employs more than one wavelength. The simulation results show the effectiveness of the proposed scheme.

18 CFR 367.2360 - Account 236, Taxes accrued.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accrued. (a) This account must be credited with the amount of taxes accrued during the accounting period... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals... accruals. (c) Accruals for taxes must be based upon the net amounts payable after credit for any discounts...

26 CFR 1.167(b)-2 - Declining balance method.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Declining balance method. 1.167(b)-2 Section 1... Declining balance method. (a) Application of method. Under the declining balance method a uniform rate is.... While salvage is not taken into account in determining the annual allowances under this method, in no...

Using evidence to strengthen accountability for health financing in Sierra Leone.

PubMed

Lebbie, Sowo A; Le Voir, Rosanna; Tom-Kargbo, Joanna; Yilla, Mohamed Drissa; Kamara, Abu Bakarr; Nam, Sara L

2016-12-01

In 2012, the government of Sierra Leone cut the national budget allocation to the health sector. Civil society organizations planned a nationwide health budget advocacy campaign, coinciding with the 2012 general elections, to hold future leaders to account on financing for women's and children's health. As part of the campaign, Evidence for Action produced district health budget tracking scorecards. The scorecards presented Ministry of Finance data on the allocation and disbursement of health funds in each district. The data were communicated using simple, non-technical language so that citizens could understand the key messages and take action. A total of 5600 scorecards were shared at district electoral forums attended by political candidates, community members, and health activists. Since the election, the proportion of the total government budget allocated to health increased from 7.4% in 2012 to 11.2% in 2014. However, transforming politicians' commitments and pledges into implementation has been challenging, confirming that accountability is a long-term process. Copyright © 2016 International Federation of Gynecology and Obstetrics. Published by Elsevier Ireland Ltd. All rights reserved.

A comparative study of restricted randomization procedures for multiarm trials with equal or unequal treatment allocation ratios.

PubMed

Ryeznik, Yevgen; Sverdlov, Oleksandr

2018-06-04

Randomization designs for multiarm clinical trials are increasingly used in practice, especially in phase II dose-ranging studies. Many new methods have been proposed in the literature; however, there is lack of systematic, head-to-head comparison of the competing designs. In this paper, we systematically investigate statistical properties of various restricted randomization procedures for multiarm trials with fixed and possibly unequal allocation ratios. The design operating characteristics include measures of allocation balance, randomness of treatment assignments, variations in the allocation ratio, and statistical characteristics such as type I error rate and power. The results from the current paper should help clinical investigators select an appropriate randomization procedure for their clinical trial. We also provide a web-based R shiny application that can be used to reproduce all results in this paper and run simulations under additional user-defined experimental scenarios. Copyright © 2018 John Wiley & Sons, Ltd.

Toward an Application Guide for Safety Integrity Level Allocation in Railway Systems.

PubMed

Ouedraogo, Kiswendsida Abel; Beugin, Julie; El-Koursi, El-Miloudi; Clarhaut, Joffrey; Renaux, Dominique; Lisiecki, Frederic

2018-02-02

The work in the article presents the development of an application guide based on feedback and comments stemming from various railway actors on their practices of SIL allocation to railway safety-related functions. The initial generic methodology for SIL allocation has been updated to be applied to railway rolling stock safety-related functions in order to solve the SIL concept application issues. Various actors dealing with railway SIL allocation problems are the intended target of the methodology; its principles will be summarized in this article with a focus on modifications and precisions made in order to establish a practical guide for railway safety authorities. The methodology is based on the flowchart formalism used in CSM (common safety method) European regulation. It starts with the use of quantitative safety requirements, particularly tolerable hazard rates (THR). THR apportioning rules are applied. On the one hand, the rules are related to classical logical combinations of safety-related functions preventing hazard occurrence. On the other hand, to take into account technical conditions (last safety weak link, functional dependencies, technological complexity, etc.), specific rules implicitly used in existing practices are defined for readjusting some THR values. SIL allocation process based on apportioned and validated THR values is finally illustrated through the example of "emergency brake" subsystems. Some specific SIL allocation rules are also defined and illustrated. © 2018 Society for Risk Analysis.

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

The missing link in Aboriginal care: resource accounting.

PubMed

Ashton, C W; Duffie-Ashton, Denise

2008-01-01

Resource accounting principles provide more effective planning for Aboriginal healthcare delivery through driving best management practices, efficacious techniques for long-term resource allocation, transparency of information and performance measurement. Major improvements to Aboriginal health in New Zealand and Australia were facilitated in the context of this public finance paradigm, rather than cash accounting systems that remain the current method for public departments in Canada. Multiple funding sources and fragmented delivery of Aboriginal healthcare can be remedied through similar adoption of such principles.

Task oriented training improves the balance outcome & reducing fall risk in diabetic population.

PubMed

Ghazal, Javeria; Malik, Arshad Nawaz; Amjad, Imran

2016-01-01

The objective was to determine the balance impairments and to compare task oriented versus traditional balance training in fall reduction among diabetic patients. The randomized control trial with descriptive survey and 196 diabetic patients were recruited to assess balance impairments through purposive sampling technique. Eighteen patients were randomly allocated into two groups; task oriented balance training group TOB (n=8) and traditional balance training group TBT (n=10). The inclusion criteria were 30-50 years age bracket and diagnosed cases of Diabetes Mellitus with neuropathy. The demographics were taken through standardized & valid assessment tools include Berg Balance Scale and Functional Reach Test. The measurements were obtained at baseline, after 04 and 08 weeks of training. The mean age of the participants was 49 ±6.79. The result shows that 165(84%) were at moderate risk of fall and 31(15%) were at mild risk of fall among total 196 diabetic patients. There was significant improvement (p <0.05) in task oriented balance training group for dynamic balance, anticipatory balance and reactive balance after 8 weeks of training as compare to traditional balance training. Task oriented balance training is effective in improving the dynamic, anticipator and reactive balance. The task oriented training reduces the risk of falling through enhancing balance outcome.

Biofeedback-Based, Videogame Balance Training in Autism.

PubMed

Travers, Brittany G; Mason, Andrea H; Mrotek, Leigh Ann; Ellertson, Anthony; Dean, Douglas C; Engel, Courtney; Gomez, Andres; Dadalko, Olga I; McLaughlin, Kristine

2018-01-01

The present study examined the effects of a visual-based biofeedback training on improving balance challenges in autism spectrum disorder (ASD). Twenty-nine youth with ASD (7-17 years) completed an intensive 6-week biofeedback-based videogame balance training. Participants exhibited training-related balance improvements that significantly accounted for postural-sway improvements outside of training. Participants perceived the training as beneficial and enjoyable. Significant moderators of training included milder stereotyped and ritualistic behaviors and better starting balance. Neither IQ nor BMI moderated training. These results suggest that biofeedback-based balance training is associated with balance improvements in youth with ASD, most robustly in those with less severe repetitive behaviors and better starting balance. The training was perceived as motivating, further suggesting its efficacy and likelihood of use.

Kalai-Smorodinsky bargaining solution for optimal resource allocation over wireless DS-CDMA visual sensor networks

NASA Astrophysics Data System (ADS)

Pandremmenou, Katerina; Kondi, Lisimachos P.; Parsopoulos, Konstantinos E.

2012-01-01

Surveillance applications usually require high levels of video quality, resulting in high power consumption. The existence of a well-behaved scheme to balance video quality and power consumption is crucial for the system's performance. In the present work, we adopt the game-theoretic approach of Kalai-Smorodinsky Bargaining Solution (KSBS) to deal with the problem of optimal resource allocation in a multi-node wireless visual sensor network (VSN). In our setting, the Direct Sequence Code Division Multiple Access (DS-CDMA) method is used for channel access, while a cross-layer optimization design, which employs a central processing server, accounts for the overall system efficacy through all network layers. The task assigned to the central server is the communication with the nodes and the joint determination of their transmission parameters. The KSBS is applied to non-convex utility spaces, efficiently distributing the source coding rate, channel coding rate and transmission powers among the nodes. In the underlying model, the transmission powers assume continuous values, whereas the source and channel coding rates can take only discrete values. Experimental results are reported and discussed to demonstrate the merits of KSBS over competing policies.

14 CFR Sec. 2-5 - Revenue and accounting practices.

Code of Federal Regulations, 2011 CFR

2011-01-01

... date of all subaccounts supporting the Air Traffic Liability control account; the subsidiary trial balance must agree with the Air Traffic Liability control account or a reconciliation statement furnished... ledger. If the sales listing is not in agreement with the Air Traffic Liability control account, the...

Divergence in plant and microbial allocation strategies explains continental patterns in microbial allocation and biogeochemical fluxes.

PubMed

Averill, Colin

2014-10-01

Allocation trade-offs shape ecological and biogeochemical phenomena at local to global scale. Plant allocation strategies drive major changes in ecosystem carbon cycling. Microbial allocation to enzymes that decompose carbon vs. organic nutrients may similarly affect ecosystem carbon cycling. Current solutions to this allocation problem prioritise stoichiometric tradeoffs implemented in plant ecology. These solutions may not maximise microbial growth and fitness under all conditions, because organic nutrients are also a significant carbon resource for microbes. I created multiple allocation frameworks and simulated microbial growth using a microbial explicit biogeochemical model. I demonstrate that prioritising stoichiometric trade-offs does not optimise microbial allocation, while exploiting organic nutrients as carbon resources does. Analysis of continental-scale enzyme data supports the allocation patterns predicted by this framework, and modelling suggests large deviations in soil C loss based on which strategy is implemented. Therefore, understanding microbial allocation strategies will likely improve our understanding of carbon cycling and climate. © 2014 John Wiley & Sons Ltd/CNRS.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171..., notes, commercial paper, loans, open accounts, deposits, and other similar items, the payment of which...

Generation of SEEAW asset accounts based on water resources management models

NASA Astrophysics Data System (ADS)

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

2015-04-01

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

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…

Perception of occupational balance by people with mental illness: A new methodology.

PubMed

Eklund, Mona; Argentzell, Elisabeth

2016-07-01

Aims The aims were to (i) investigate initial construct validity of a tool for assessment of time allocation in occupational balance, and (ii) describe perceived occupational balance and its relationship with socio-demographics, well-being, and personal recovery among people with mental illness. Methods Satisfaction with Daily Occupations and Occupational Balance (SDO-OB) was administered to 226 persons. SDO-OB reflects balance in five occupational domains: work, leisure, home chores, self-care, and overall occupational balance. Indicators for assessing construct validity were: satisfaction with everyday occupations, occupational value, symptom severity, and psychosocial functioning. For the second aim, the data collection included socio-demographics, life quality, self-esteem, self-mastery, and personal recovery. Results Occupational balance ratings indicated the participants were either under-occupied or in balance. Few were over-occupied. Feeling in balance was related to greater well-being and recovery compared with being under-occupied. Risk factors for under-occupation were younger age (in relation to work), and higher education (in relation to overall balance). Conclusions Associations with the indicators suggest initial construct validity. The SDO-OB is promising for assessment of occupational balance among people with mental illness. Being under-occupied was detrimental to well-being and recovery, and this indicates the importance of offering more occupational opportunities for people with mental illness.

76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-24

... Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other Amendments to the Board's Funding Rules August 18, 2011. I. Introduction On June 21, 2011, the Public Company Accounting Oversight Board (the...

Walk-based measure of balance in signed networks: Detecting lack of balance in social networks

NASA Astrophysics Data System (ADS)

Estrada, Ernesto; Benzi, Michele

2014-10-01

There is a longstanding belief that in social networks with simultaneous friendly and hostile interactions (signed networks) there is a general tendency to a global balance. Balance represents a state of the network with a lack of contentious situations. Here we introduce a method to quantify the degree of balance of any signed (social) network. It accounts for the contribution of all signed cycles in the network and gives, in agreement with empirical evidence, more weight to the shorter cycles than to the longer ones. We found that, contrary to what is generally believed, many signed social networks, in particular very large directed online social networks, are in general very poorly balanced. We also show that unbalanced states can be changed by tuning the weights of the social interactions among the agents in the network.

18 CFR 367.1230 - Account 123, Investment in associate companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account 123, Investment in associate companies. (a) This account must include the book cost of investments in securities... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 123, Investment...

Education by Objectives: Putting Teacher Accountability into Perspective

ERIC Educational Resources Information Center

Valentine, Ivan E.; Larson, Milton E.

1976-01-01

If education by objectives is to be firmly established as an instructional approach, teachers must insist on a validated curriculum that truly prepares students to secure employment and to function effectively in society. This means members of the community responsible for fund allocation and resource selection must also be accountable. (Author/BP)

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

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

Cascarosa, Esther; Boldrin, Alessio, E-mail: aleb@env.dtu.dk; Astrup, Thomas

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 establishedmore » 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.« less

Public hospital resource allocations in El Salvador: accounting for the case mix of patients.

PubMed

Fiedler, J L; Schmidt, R M; Wight, J B

1998-09-01

National hospitals in developing countries command a disproportionate share of medical care budgets, justified on the grounds that they have a more difficult patient case mix and higher occupancy rates than decentralized district hospitals or clinics. This paper empirically tests the hypothesis by developing direct measures of the severity of patient illness, hospital case-mix and a resource intensity index for each of El Salvador's public hospitals. Based on an analysis of inpatient care staffing requirements, national hospitals are found to receive funding far in excess of what case-mix and case-load considerations would warrant. The findings suggest that significant system-wide efficiency gains can be realized by allocating hospital budgets on the bases of performance-related criteria which incorporate the case-mix approach developed here.

Protecting resources for primary health care under fiscal federalism: options for resource allocation.

PubMed

Okorafor, Okore A; Thomas, Stephen

2007-11-01

The introduction of fiscal federalism or decentralization of functions to lower levels of government is a reform not done primarily with health sector concerns. A major concern for the health sector is that devolution of expenditure responsibilities to sub-national levels of government can adversely affect the equitable distribution of financial resources across local jurisdictions. Since the adoption of fiscal federalism in South Africa, progress towards achieving a more equitable distribution of public sector health resources (financial) has slowed down considerably. This study attempts to identify appropriate resource allocation mechanisms under the current South African fiscal federal system that could be employed to promote equity in primary health care (PHC) allocations across provinces and districts. The study uses data from interviews with government officials involved in the budgeting and resource allocation process for PHC, literature on fiscal federalism and literature on international experience to inform analysis and recommendations. The results from the study identify historical incremental budgeting, weak managerial capacity at lower levels of government, poor accounting of PHC expenditure, and lack of protection for PHC funds as constraints to the realization of a more equitable distribution of PHC allocations. Based on interview data, no one resource allocation mechanism received unanimous support from stakeholders. However, the study highlights the particularly high level of autonomy enjoyed by provincial governments with regards to decision making for allocations to health and PHC services as the major constraint to achieving a more equitable distribution of PHC resources. The national government needs to have more involvement in decision making for resource allocation to PHC services if significant progress towards equity is to be achieved.

Implementing seasonal carbon allocation into a dynamic vegetation model

NASA Astrophysics Data System (ADS)

Vermeulen, Marleen; Kruijt, Bart; Hickler, Thomas; Forrest, Matthew; Kabat, Pavel

2014-05-01

Long-term measurements of terrestrial fluxes through the FLUXNET Eddy Covariance network have revealed that carbon and water fluxes can be highly variable from year-to-year. This so-called interannual variability (IAV) of ecosystems is not fully understood because a direct relation with environmental drivers cannot always be found. Many dynamic vegetation models allocate NPP to leaves, stems, and root compartments on an annual basis, and thus do not account for seasonal changes in productivity in response to changes in environmental stressors. We introduce this vegetation seasonality into dynamic vegetation model LPJ-GUESS by implementing a new carbon allocation scheme on a daily basis. We focus in particular on modelling the observed flux seasonality of the Amazon basin, and validate our new model against fluxdata and MODIS GPP products. We expect that introducing seasonal variability into the model improves estimates of annual productivity and IAV, and therefore the model's representation of ecosystem carbon budgets as a whole.

Development of water allocation Model Based on ET-Control and Its Application in Haihe River Basin

NASA Astrophysics Data System (ADS)

You, Jinjun; Gan, Hong; Gan, Zhiguo; Wang, Lin

2010-05-01

Traditionally, water allocation is to distribute water to different regions and sectors, without enough consideration on amount of water consumed after water distribution. Water allocation based on ET (evaporation and Transpiration) control changes this idea and emphasizes the absolute amount of evaporation and transpiration in specific area. With this ideology, the amount of ET involved the water allocation includes not only water consumed from the sectors, but the natural ET. Therefore, the water allocation consist of two steps, the first step is to estimate reasonable ET quantum in regions, then allocate water to more detailed regions and various sectors with the ET quantum according with the operational rules. To make qualified ET distribution and water allocation in various regions, a framework is put forward in this paper, in which two models are applied to analyze the different scenarios with predefined economic growth and ecological objective. The first model figures out rational ET objective with multi-objective analysis for compromised solution in economic growth and ecological maintenance. Food security and environmental protection are also taken as constraints in the optimization in the first model. The second one provides hydraulic simulation and water balance to allocate the ET objective to corresponding regions under operational rules. These two models are combined into an integrated ET-Control water allocation. Scenario analysis through the ET-Control Model could discover the relations between economy and ecology, farther to give suggestion on measures to control water use with condition of changing socio-economic growth and ecological objectives. To confirm the methodology, Haihe River is taken as a case to study. Rational water allocation is important branch of decision making on water planning and management in Haihe River Basin since water scarcity and deteriorating environment fights for water in this basin dramatically and reasonable water

Why does primary angioplasty not work in registries? Quantifying the susceptibility of real-world comparative effectiveness data to allocation bias.

PubMed

Sen, Sayan; Davies, Justin E; Malik, Iqbal S; Foale, Rodney A; Mikhail, Ghada W; Hadjiloizou, Nearchos; Hughes, Alun; Mayet, Jamil; Francis, Darrel P

2012-11-01

Meta-analysis of registries (comparative effectiveness research) shows that primary angioplasty and fibrinolysis have equivalent real-world survival. Yet, randomized, controlled trials consistently find primary angioplasty superior. Can unequal allocation of higher-risk patients in registries have masked primary angioplasty benefit? First, we constructed a model to demonstrate the potential effect of allocation bias. We then analyzed published registries (55022 patients) for allocation of higher-risk patients (Killip class ≥1) to determine whether the choice of reperfusion therapy was affected by the risk level of the patient. Meta-regression was used to examine the relationship between differences in allocation of high-risk patient to primary angioplasty or fibrinolysis and mortality. Initial modeling suggested that registry outcomes are sensitive to allocation bias of high-risk patients. Across the registries, the therapy receiving excess high-risk patients had worse mortality. Unequal distribution of high-risk status accounted for most of the between-registry variance (adjusted R(2)(meta)=83.1%). Accounting for differential allocation of higher-risk patients, primary angioplasty gave 22% lower mortality (odds ratio, 0.78; 95% confidence interval, 0.64-0.97; P=0.029). We derive a formula, called the number needed to abolish, highlighting situations in which comparative effectiveness studies are particularly vulnerable to this bias. In ST-segment elevation myocardial infarction, clinicians' preference for management of a few high-risk patients can shift mortality substantially. Comparative effectiveness research in any disease is vulnerable to this, especially diseases with an immediately identifiable high-risk subgroup that clinicians prefer to allocate to 1 therapy. For this reason, preliminary indications from registry-based comparative effectiveness research should be definitively tested by randomized, controlled trials.

An Evaluation of the WSSC (Weapon System Support Cost) Cost Allocation Algorithms. II. Installation Support.

DTIC Science & Technology

1983-06-01

S XX3OXX, or XX37XX is found. As a result, the following two host-financed tenant support accounts currently will be treated as unit operations costs ... Horngren , Cost Accounting : A Managerial Emphasis, Prentice-Hall Inc., Englewood Cliffs, NJ, 1972. 10. D. B. Levine and J. M. Jondrow, "The...WSSC COST ALLOCATION Technical Report ~ALGORITHMS II: INSTALLATION SUPPORT 6. PERFORMING ORG. REPORT NUMBER 7. AUTHOR( S ) 9. CONTRACT OR GRANT NUMBER

Task oriented training improves the balance outcome & reducing fall risk in diabetic population

PubMed Central

Ghazal, Javeria; Malik, Arshad Nawaz; Amjad, Imran

2016-01-01

Objectives: The objective was to determine the balance impairments and to compare task oriented versus traditional balance training in fall reduction among diabetic patients. Methods: The randomized control trial with descriptive survey and 196 diabetic patients were recruited to assess balance impairments through purposive sampling technique. Eighteen patients were randomly allocated into two groups; task oriented balance training group TOB (n=8) and traditional balance training group TBT (n=10). The inclusion criteria were 30-50 years age bracket and diagnosed cases of Diabetes Mellitus with neuropathy. The demographics were taken through standardized & valid assessment tools include Berg Balance Scale and Functional Reach Test. The measurements were obtained at baseline, after 04 and 08 weeks of training. Results: The mean age of the participants was 49 ±6.79. The result shows that 165(84%) were at moderate risk of fall and 31(15%) were at mild risk of fall among total 196 diabetic patients. There was significant improvement (p <0.05) in task oriented balance training group for dynamic balance, anticipatory balance and reactive balance after 8 weeks of training as compare to traditional balance training. Conclusion: Task oriented balance training is effective in improving the dynamic, anticipator and reactive balance. The task oriented training reduces the risk of falling through enhancing balance outcome. PMID:27648053

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…

Eco-hydrologic Modeling of Rangelands: Evaluating a New Carbon Allocation Approach and Simulating Ecosystem Response to Changing Climate and Management Conditions

NASA Astrophysics Data System (ADS)

Reyes, J. J.; Tague, C.; Choate, J. S.; Adam, J. C.

2014-12-01

More than one-third of the United States' land cover is comprised of rangelands, which support both forage production and livestock grazing. For grasses in both semi-arid and humid environments, small changes in precipitation and temperature, as well as grazing, can have disproportionately larger impacts on ecosystem processes. For example, these areas may experience large response pulses under highly variable precipitation and other potential future changes. The ultimate goal of this study is to provide information on the interactions between management activities, climate and ecosystem processes to inform sustainable rangeland management. The specific objectives of this paper are to (1) evaluate a new carbon allocation strategy for grasses and (2) test the sensitivity of this improved strategy to changes in climate and grazing strategies. The Regional Hydro-ecologic Simulation System (RHESSys) is a process-based, watershed-scale model that simulates hydrology and biogeochemical cycling with dynamic soil and vegetation modules. We developed a new carbon allocation algorithm for partitioning net primary productivity (NPP) between roots and leaves for grasses. The 'hybrid' approach represents a balance between preferential partitioning due to environmental conditions and age-related growth. We evaluated this new allocation scheme at the point-scale at a variety of rangeland sites in the U.S. using observed biomass measurements and against existing allocation schemes used in RHESSys. Additionally, changes in the magnitude, frequency, and intensity of precipitation and temperature were used to assess ecosystem responses using our new allocation scheme. We found that changes in biomass and NPP were generally more sensitive to changes in precipitation than changes in temperature. At more arid sites, larger percent reductions in historic baseline precipitation affected biomass and NPP more negatively. We incorporated grazing impacts through biomass removal. We found that

Cooperative network clustering and task allocation for heterogeneous small satellite network

NASA Astrophysics Data System (ADS)

Qin, Jing

The research of small satellite has emerged as a hot topic in recent years because of its economical prospects and convenience in launching and design. Due to the size and energy constraints of small satellites, forming a small satellite network(SSN) in which all the satellites cooperate with each other to finish tasks is an efficient and effective way to utilize them. In this dissertation, I designed and evaluated a weight based dominating set clustering algorithm, which efficiently organizes the satellites into stable clusters. The traditional clustering algorithms of large monolithic satellite networks, such as formation flying and satellite swarm, are often limited on automatic formation of clusters. Therefore, a novel Distributed Weight based Dominating Set(DWDS) clustering algorithm is designed to address the clustering problems in the stochastically deployed SSNs. Considering the unique features of small satellites, this algorithm is able to form the clusters efficiently and stably. In this algorithm, satellites are separated into different groups according to their spatial characteristics. A minimum dominating set is chosen as the candidate cluster head set based on their weights, which is a weighted combination of residual energy and connection degree. Then the cluster heads admit new neighbors that accept their invitations into the cluster, until the maximum cluster size is reached. Evaluated by the simulation results, in a SSN with 200 to 800 nodes, the algorithm is able to efficiently cluster more than 90% of nodes in 3 seconds. The Deadline Based Resource Balancing (DBRB) task allocation algorithm is designed for efficient task allocations in heterogeneous LEO small satellite networks. In the task allocation process, the dispatcher needs to consider the deadlines of the tasks as well as the residue energy of different resources for best energy utilization. We assume the tasks adopt a Map-Reduce framework, in which a task can consist of multiple

Coproducts performances in biorefineries: Development of Claiming-based allocation models for environmental policy.

PubMed

Gnansounou, Edgard

2018-04-01

This study revisited the fundamentals of allocation to joint products and proposed new models for allocating common greenhouse gases emissions among coproducts of biorefineries. These emissions may account for more than 80% of the total emissions of greenhouse gases of the biorefineries. The proposed models optimize the reward of coproducts for their compliance to environmental requirements. They were illustrated by a case study of wheat straw biorefinery built on the literature. Several scenarios were considered with regard to the grain yield, field emissions of greenhouse gases, allocation between grain and straw and policy requirements. The results conform to the expectations and are sensitive to the policy targets and to the environmental performance of the counterpart system. Further research works are necessary to achieve a full application to complex processes. However, the proposed models are promising towards assessing the simultaneous compliance of coproducts of a biorefinery to environment policy requirements. Copyright © 2018 Elsevier Ltd. All rights reserved.

Impact of sensory integration training on balance among stroke patients: sensory integration training on balance among stroke patients.

PubMed

Jang, Sang Hun; Lee, Jung-Ho

2016-01-01

This study attempts to investigate the impact that the sensory integration training has on the recovery of balance among patients with stroke by examining the muscle activity and limit of stability (LOS). A total of 28 subjects participated. The subjects were randomly allocated by the computer program to one of two groups: control (CON) group (n=15), sensory integration training (SIT) group (n=13). The research subjects received intervention five days a week for a total of four weeks. The CON group additionally received 30-minute general balance training, while the SIT group additionally received 30-minute sensory integration training. In the muscle activity, the improvement of Erector spinae (ES) and Gluteus medius (GM) was more significant in the SIT group than in the CON group. In the LOS, the improvement of affected side and forward side was significantly higher in the SIT group compared to the CON group. Sensory integration training can improve balance ability of patients with stroke by increasing muscle activity of stance limb muscles such as GM and trunk extensor such as ES along with enhancement of the limit of stability.

Applicability and Limitations of Reliability Allocation Methods

NASA Technical Reports Server (NTRS)

Cruz, Jose A.

2016-01-01

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

The Relation between Work-Family Balance and Quality of Life.

ERIC Educational Resources Information Center

Greenhaus, Jeffrey H.; Collins, Karen M.; Shaw, Jason D.

2003-01-01

The relationship between work-family balance and quality of life was assessed for 353 accounting professionals. Those who spent more time on family than work experienced higher quality of life than balanced individuals, who experienced higher quality than those who spent more time on work. Findings were similar for level of involvement balance and…

The Effect of the Minimum Compensating Cash Balance on School District Investments.

ERIC Educational Resources Information Center

Dembowski, Frederick L.

Banks are usually reimbursed for their checking account services either by a fixed service charge or by requiring a minimum or minimum-average compensating cash balance. This paper demonstrates how to determine the optimal minimum balance for a school district to maintain in its account. It is assumed that both the bank and the school district use…

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…

46 CFR 401.427 - Charge on past due accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Charge on past due accounts. 401.427 Section 401.427... REGULATIONS Rates, Charges, and Conditions for Pilotage Services § 401.427 Charge on past due accounts. A charge of two percent (2%) per month shall be paid on the opening monthly balance on accounts remaining...

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

... 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 2010-10-01 2010-10-01 false Cost accounting standard...

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

PubMed

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

2016-09-01

The System of Environmental-Economic Accounting for Water (SEEA-W) consists of an agreed international framework for organizing hydrological and economic information in a coherent and consistent manner. The methodology yields to the SEEA-W physical tables focusing on the quantitative assessment of the stocks and their changes in a river basin during the accounting period. For that purpose, the information on the abstraction and water discharge is linked with the environment water stocks, which assesses how current levels of abstraction and discharge affect such water stocks. This study presents the methodology and results to fill out the SEEAW tables for asset accounts on the Spanish Duero basin. Duero is a transboundary river between Spain and Portugal where 80% of its basin area (78,860km(2)) runs into the Spanish territory. The Spanish part is divided in five zones and 13 management systems. The methodology applied the three models used by the Spanish Water Authorities for the planning and allocation of water resources in Spain: 'SIMPA' model (rainfall-runoff model), 'ASTER' model (hydro-meteorological model related to snow processes) and 'SIMGES' model (water management simulation model). The required information was collected with the support from the Duero River basin Authority and the Spanish Ministry of Agriculture. Special care was paid to issues such as: inter-annual variability, the selection of spatial and temporal scale, seasonality, disaggregation of human abstractions into use's type, and transboundary agreements. The results highlighted some drawbacks in the SEEAW methodology for the Duero basin. However, the developed balances are a valuable tool to support the decisions of the Spanish Duero basin Authority on the management and allocation of water in the basin and in the transboundary area with Portugal. Finally, the paper outlines some recommendations for future work. Copyright © 2016 Elsevier B.V. All rights reserved.

Adjacency Matrix-Based Transmit Power Allocation Strategies in Wireless Sensor Networks

PubMed Central

Consolini, Luca; Medagliani, Paolo; Ferrari, Gianluigi

2009-01-01

In this paper, we present an innovative transmit power control scheme, based on optimization theory, for wireless sensor networks (WSNs) which use carrier sense multiple access (CSMA) with collision avoidance (CA) as medium access control (MAC) protocol. In particular, we focus on schemes where several remote nodes send data directly to a common access point (AP). Under the assumption of finite overall network transmit power and low traffic load, we derive the optimal transmit power allocation strategy that minimizes the packet error rate (PER) at the AP. This approach is based on modeling the CSMA/CA MAC protocol through a finite state machine and takes into account the network adjacency matrix, depending on the transmit power distribution and determining the network connectivity. It will be then shown that the transmit power allocation problem reduces to a convex constrained minimization problem. Our results show that, under the assumption of low traffic load, the power allocation strategy, which guarantees minimal delay, requires the maximization of network connectivity, which can be equivalently interpreted as the maximization of the number of non-zero entries of the adjacency matrix. The obtained theoretical results are confirmed by simulations for unslotted Zigbee WSNs. PMID:22346705

Uncertainty-accounting environmental policy and management of water systems.

PubMed

Baresel, Christian; Destouni, Georgia

2007-05-15

Environmental policies for water quality and ecosystem management do not commonly require explicit stochastic accounts of uncertainty and risk associated with the quantification and prediction of waterborne pollutant loads and abatement effects. In this study, we formulate and investigate a possible environmental policy that does require an explicit stochastic uncertainty account. We compare both the environmental and economic resource allocation performance of such an uncertainty-accounting environmental policy with that of deterministic, risk-prone and risk-averse environmental policies under a range of different hypothetical, yet still possible, scenarios. The comparison indicates that a stochastic uncertainty-accounting policy may perform better than deterministic policies over a range of different scenarios. Even in the absence of reliable site-specific data, reported literature values appear to be useful for such a stochastic account of uncertainty.

Constraints and potential for efficient inter-sectoral water allocations in Tanzania

NASA Astrophysics Data System (ADS)

Kashaigili, Japhet J.; Kadigi, Reuben M. J.; Sokile, Charles S.; Mahoo, Henry F.

In many sub-Saharan African countries, there are conflicts over water uses in most river basins. In Tanzania, conflicts are becoming alarming and are exacerbated by increasing water demands due to rapid population growth and expanding economic activities. This paper reviews the major constraints and potential for achieving efficient systems of allocating water resources to different uses and users in Tanzania. The following constraints are identified: (a) the lack of active community involvement in management of water resources, (b) conflicting institutions and weak institutional capacities both in terms of regulations and protection of interests of the poor, (c) the lack of data and information to inform policy and strategies for balanced water allocation, and (d) inadequate funds for operation, maintenance and expansion of water supply systems. Despite these constraints, there are also opportunities for improving water allocation and management systems in the country. These include: the available reserve of both surface and groundwater resources, which remain unexploited; high demand for water services; a high potential for investing in the water sector; and availability of basic infrastructure and elements of institutional framework that can be improved. The paper recommends the use of combined variants of water allocation devices which (a) meet different water requirements and ensure desirable multiple-use outcomes, (b) facilitate the classification of water resources in terms of desired environmental protection levels, (c) allow reforms in water utilization to achieve equity and meet changing social and economic priorities, (d) facilitate the development of effective local institutions, (e) put in place the legal system that assigns rights to water resources and describes how those rights may be transferred, (f) enforce the rights and punish infringements on those rights, and (g) use cost-effective pricing systems to ensure that payment for water uses cover

29 CFR 4044.10 - Manner of allocation.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 29 Labor 9 2014-07-01 2014-07-01 false Manner of allocation. 4044.10 Section 4044.10 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS Allocation of Assets Allocation of Assets to Benefit Categories § 4044.10 Manner of allocation. (a) General. The...

29 CFR 4044.10 - Manner of allocation.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 29 Labor 9 2012-07-01 2012-07-01 false Manner of allocation. 4044.10 Section 4044.10 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS Allocation of Assets Allocation of Assets to Benefit Categories § 4044.10 Manner of allocation. (a) General. The...

29 CFR 4044.10 - Manner of allocation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 9 2011-07-01 2011-07-01 false Manner of allocation. 4044.10 Section 4044.10 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS Allocation of Assets Allocation of Assets to Benefit Categories § 4044.10 Manner of allocation. Link to an...

29 CFR 4044.10 - Manner of allocation.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 29 Labor 9 2013-07-01 2013-07-01 false Manner of allocation. 4044.10 Section 4044.10 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS Allocation of Assets Allocation of Assets to Benefit Categories § 4044.10 Manner of allocation. (a) General. The...

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.

Dynamic virtual machine allocation policy in cloud computing complying with service level agreement using CloudSim

NASA Astrophysics Data System (ADS)

Aneri, Parikh; Sumathy, S.

2017-11-01

Cloud computing provides services over the internet and provides application resources and data to the users based on their demand. Base of the Cloud Computing is consumer provider model. Cloud provider provides resources which consumer can access using cloud computing model in order to build their application based on their demand. Cloud data center is a bulk of resources on shared pool architecture for cloud user to access. Virtualization is the heart of the Cloud computing model, it provides virtual machine as per application specific configuration and those applications are free to choose their own configuration. On one hand, there is huge number of resources and on other hand it has to serve huge number of requests effectively. Therefore, resource allocation policy and scheduling policy play very important role in allocation and managing resources in this cloud computing model. This paper proposes the load balancing policy using Hungarian algorithm. Hungarian Algorithm provides dynamic load balancing policy with a monitor component. Monitor component helps to increase cloud resource utilization by managing the Hungarian algorithm by monitoring its state and altering its state based on artificial intelligent. CloudSim used in this proposal is an extensible toolkit and it simulates cloud computing environment.

Achieving excellence in veterans healthcare--a balanced scorecard approach.

PubMed

Biro, Lawrence A; Moreland, Michael E; Cowgill, David E

2003-01-01

This article provides healthcare administrators and managers with a framework and model for developing a balanced scorecard and demonstrates the remarkable success of this process, which brings focus to leadership decisions about the allocation of resources. This scorecard was developed as a top management tool designed to structure multiple priorities of a large, complex, integrated healthcare system and to establish benchmarks to measure success in achieving targets for performance in identified areas. Significant benefits and positive results were derived from the implementation of the balanced scorecard, based upon benchmarks considered to be critical success factors. The network's chief executive officer and top leadership team set and articulated the network's primary operating principles: quality and efficiency in the provision of comprehensive healthcare and support services. Under the weighted benchmarks of the balanced scorecard, the facilities in the network were mandated to adhere to one non-negotiable tenet: providing care that is second to none. The balanced scorecard approach to leadership continuously ensures that this is the primary goal and focal point for all activity within the network. To that end, systems are always in place to ensure that the network is fully successful on all performance measures relating to quality.

Prey risk allocation in a grazing ecosystem.

PubMed

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

2006-02-01

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

18 CFR 367.1070 - Account 107, Construction work in progress.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1070 Account 107, Construction work in progress. (a... research, development, and demonstration projects for construction of facilities are to be included in a...

Occupational balance in health professionals in Sweden.

PubMed

Wagman, Petra; Lindmark, Ulrika; Rolander, Bo; Wåhlin, Charlotte; Håkansson, Carita

2017-01-01

Health care employees are often women, a group that has high degrees of sick leave and perhaps problems attaining occupational balance. However, people think differently about their everyday activities and it is therefore important to take their perceptions into account but occupational balance has not yet been measured in health professionals. The aim was to describe occupational balance in three different samples of health professionals in Sweden. A further aim was to investigate whether occupational therapists (OTs) rate their occupational balance differently from other health professionals. Four hundred and eighty-two health professionals, employees in public dentistry, mental health care and OTs, aged 21-70 years participated. The participants' occupational balance was measured using the occupational balance questionnaire (OBQ). The ratings of occupational balance were similar to earlier studies and did not differ significantly between the samples. The OTs' occupational balance was also similar to that of the other health professionals. The similarities in occupational balance indicate the same difficulties in attaining it. The result highlights the possibility that working people face similar difficulties in achieving occupational balance. Further research is warranted about how to attain it.

IRA balances and contributions: an overview of the EBRI IRA database.

PubMed

Copeland, Craig

2010-09-01

NEW IRA DATABASE: The Employee Benefit Research Institute created the EBRI IRA Database in order to more closely examine retirement savings behavior. The EBRI IRA Database is able to link individuals within and across the data providers and will also be able to link the data with participants in 401(k) plans, allowing retirement funds to be tracked as they are generated, rolled over, and ultimately used. This Issue Brief is the first of a series of publications analyzing the EBRI IRA Database, and highlights the distribution of IRA owners by IRA type, average and median account balances, and contributions to IRAs. The data security techniques used by the data providers assure that EBRI has no ability to identify individuals so that all privacy is assured. IRA TYPES: In the EBRI IRA Database, IRAs are classified into four types: traditional (originating from contributions), rollovers from other retirement plans, Roth, and SEP/SIMPLE. The distribution of the IRA accounts is 33.6 percent traditional IRAs; 33.4 percent rollover IRAs (combined with the traditional IRAs, 67 percent); 23.4 percent Roth IRAs; the remaining 9.6 percent are SEPs and SIMPLEs. OWNERSHIP BY AGE AND GENDER: IRA owners were more likely to be male, especially those having a rollover or a SEP/SIMPLE IRA. Among all IRA participants in the database, nearly one-half (48.3 percent) were ages 45-64. Only 16.7 percent of those owning a traditional IRA were under age 45, compared with 46.5 percent for those with a Roth, 30.4 percent for rollovers, and 34.8 percent for those with a SEP or SIMPLE. AVERAGE AND MEDIAN BALANCES: The average and median IRA account balance in 2008 was $54,863 and $15,756, respectively, while the average and median IRA individual balance (all accounts from the same person combined) was $69,498 and $20,046, Individuals with a rollover balance had the highest average and median balance at $91,783 and $31,264. Roth owners had the lowest average and median balance at $14,056 and $7

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

NASA Astrophysics Data System (ADS)

Pournazeri, S.

2011-12-01

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

Challenges in Building Disease-Based National Health Accounts

PubMed Central

Rosen, Allison B.; Cutler, David M.

2012-01-01

Background Measuring spending on diseases is critical to assessing the value of medical care. Objective To review the current state of cost of illness (COI) estimation methods, identifying their strengths, limitations and uses. We briefly describe the current National Health Expenditure Accounts (NHEA), and then go on to discuss the addition of COI estimation to the NHEA. Conclusion Recommendations are made for future research aimed at identifying the best methods for developing and using disease-based national health accounts to optimize the information available to policymakers as they struggle with difficult resource allocation decisions. PMID:19536017

26 CFR 1.409(p)-1 - Prohibited allocation of securities in an S corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) of this chapter) that, for the nonallocation year, would have been added to the account of the...)(2), is treated as distributed on the date of the prohibited allocation. Thus, the fair market value... the 1,000 outstanding shares of stock of Corporation M, with a fair market value of $30 per share, are...

26 CFR 1.409(p)-1 - Prohibited allocation of securities in an S corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) of this chapter) that, for the nonallocation year, would have been added to the account of the...)(2), is treated as distributed on the date of the prohibited allocation. Thus, the fair market value... the 1,000 outstanding shares of stock of Corporation M, with a fair market value of $30 per share, are...

17 CFR 240.15c3-2 - Customers' free credit balances.

Code of Federal Regulations, 2011 CFR

2011-04-01

... balances. 240.15c3-2 Section 240.15c3-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... Customers' free credit balances. No broker or dealer shall use any funds arising out of any free credit balance carried for the account of any customer in connection with the operation of the business of such...

17 CFR 240.15c3-2 - Customers' free credit balances.

Code of Federal Regulations, 2010 CFR

2010-04-01

... balances. 240.15c3-2 Section 240.15c3-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... Customers' free credit balances. No broker or dealer shall use any funds arising out of any free credit balance carried for the account of any customer in connection with the operation of the business of such...

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.

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... COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1860 Account 186, Miscellaneous...

Carbon allocation and accumulation in conifers

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

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 themore » 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.« less

The Effect of Obstacle Training in Water on Static Balance of Chronic Stroke Patients

PubMed Central

Jung, JaeHyun; Lee, JiYeun; Chung, EunJung; Kim, Kyoung

2014-01-01

[Purpose] This study evaluated the effects of water and land-based obstacle training on static balance of chronic stroke patients. [Subjects] The subjects were randomly allocated to an aqua group (n=15) and a land group (n=15). [Methods] Both groups trained for 40 minutes, 3 times a week for 12 weeks. Static balance was assessed by measuring the mean velocities of mediolateral (ML) and anteroposterior (AP), and sway area with the eyes closed. [Results] Following the intervention, both groups showed significant changes in ML velocity, AP velocity, and sway area. The static balance of the aqua group was significantly better than the land group. [Conclusion] The results of this study suggest the feasibility and suitability of obstacle training in water for stroke patients. PMID:24707102

Constant time worker thread allocation via configuration caching

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

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

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.

Costs of defense and a test of the carbon-nutrient balance and growth-differentiation balance hypotheses for two co-occurring classes of plant defense.

PubMed

Massad, Tara Joy; Dyer, Lee A; Vega C, Gerardo

2012-01-01

One of the goals of chemical ecology is to assess costs of plant defenses. Intraspecific trade-offs between growth and defense are traditionally viewed in the context of the carbon-nutrient balance hypothesis (CNBH) and the growth-differentiation balance hypothesis (GDBH). Broadly, these hypotheses suggest that growth is limited by deficiencies in carbon or nitrogen while rates of photosynthesis remain unchanged, and the subsequent reduced growth results in the more abundant resource being invested in increased defense (mass-balance based allocation). The GDBH further predicts trade-offs in growth and defense should only be observed when resources are abundant. Most support for these hypotheses comes from work with phenolics. We examined trade-offs related to production of two classes of defenses, saponins (triterpenoids) and flavans (phenolics), in Pentaclethra macroloba (Fabaceae), an abundant tree in Costa Rican wet forests. We quantified physiological costs of plant defenses by measuring photosynthetic parameters (which are often assumed to be stable) in addition to biomass. Pentaclethra macroloba were grown in full sunlight or shade under three levels of nitrogen alone or with conspecific neighbors that could potentially alter nutrient availability via competition or facilitation. Biomass and photosynthesis were not affected by nitrogen or competition for seedlings in full sunlight, but they responded positively to nitrogen in shade-grown plants. The trade-off predicted by the GDBH between growth and metabolite production was only present between flavans and biomass in sun-grown plants (abundant resource conditions). Support was also only partial for the CNBH as flavans declined with nitrogen but saponins increased. This suggests saponin production should be considered in terms of detailed biosynthetic pathway models while phenolic production fits mass-balance based allocation models (such as the CNBH). Contrary to expectations based on the two defense

Biogeographical patterns of biomass allocation in leaves, stems, and roots in China's forests.

PubMed

Zhang, Hao; Wang, Kelin; Xu, Xianli; Song, Tongqing; Xu, Yanfang; Zeng, Fuping

2015-11-03

To test whether there are general patterns in biomass partitioning in relation to environmental variation when stand biomass is considered, we investigated biomass allocation in leaves, stems, and roots in China's forests using both the national forest inventory data (2004-2008) and our field measurements (2011-2012). Distribution patterns of leaf, stem, and root biomass showed significantly different trends according to latitude, longitude, and altitude, and were positively and significantly correlated with stand age and mean annual precipitation. Trade-offs among leaves, stems, and roots varied with forest type and origin and were mainly explained by stand biomass. Based on the constraints of stand biomass, biomass allocation was also influenced by forest type, origin, stand age, stand density, mean annual temperature, precipitation, and maximum temperature in the growing season. Therefore, after stand biomass was accounted for, the residual variation in biomass allocation could be partially explained by stand characteristics and environmental factors, which may aid in quantifying carbon cycling in forest ecosystems and assessing the impacts of climate change on forest carbon dynamics in China.

Justice and the allocation of healthcare resources: should indirect, non-health effects count?

PubMed

Lippert-Rasmussen, Kasper; Lauridsen, Sigurd

2010-08-01

Alternative allocations of a fixed bundle of healthcare resources often involve significantly different indirect, non-health effects. The question arises whether these effects must figure in accounts of the conditions under which a distribution of healthcare resources is morally justifiable. In this article we defend a Scanlonian, affirmative answer to this question: healthcare resource managers should sometimes select an allocation which has worse direct, health-related effects but better indirect, nonhealth effects; they should do this when the interests served by such a policy are more urgent than the healthcare interests better served by an alternative allocation. We note that there is a prima facie case for the claim that such benefits (and costs) are relevant--i.e. they are real benefits, and in other contexts our decisions can permissibly be guided by them. We then proceed to rebut three lines of argument that might be thought to defeat this prima facie case: they appeal to fairness, the Kantian Formula of Humanity as an End in Itself, and the equal moral worth of persons, respectively.

Research on strategy and optimization method of PRT empty vehicles resource allocation based on traffic demand forecast

NASA Astrophysics Data System (ADS)

Xiang, Yu; Tao, Cheng

2018-05-01

During the operation of the personal rapid transit system(PRT), the empty vehicle resources is distributed unevenly because of different passenger demand. In order to maintain the balance between supply and demand, and to meet the passenger needs of the ride, PRT empty vehicle resource allocation model is constructed based on the future demand forecasted by historical demand in this paper. The improved genetic algorithm is implied in distribution of the empty vehicle which can reduce the customers waiting time and improve the operation efficiency of the PRT system so that all passengers can take the PRT vehicles in the shortest time. The experimental result shows that the improved genetic algorithm can allocate the empty vehicle from the system level optimally, and realize the distribution of the empty vehicle resources reasonably in the system.

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

System Resource Allocations | High-Performance Computing | NREL

Science.gov Websites

Allocations System Resource Allocations To use NREL's high-performance computing (HPC) resources : Compute hours on NREL HPC Systems including Peregrine and Eagle Storage space (in Terabytes) on Peregrine , Eagle and Gyrfalcon. Allocations are principally done in response to an annual call for allocation

47 CFR 64.901 - Allocation of costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... cost categories) for which a direct assignment or allocation is available. (iii) When neither direct... 47 Telecommunication 3 2010-10-01 2010-10-01 false Allocation of costs. 64.901 Section 64.901... RULES RELATING TO COMMON CARRIERS Allocation of Costs § 64.901 Allocation of costs. (a) Carriers...

The FASB explores accounting for future cash flows.

PubMed

Luecke, R W; Meeting, D T

2001-03-01

The FASB's Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements (Statement No. 7), presents the board's views regarding how cash-flow information and present values should be used in accounting for future cash flows when information on fair values is not available. Statement No. 7 presents new concepts regarding how an asset's present value should be calculated and when the interest method of allocation should be used. The FASB proposes a present-value method that takes into account the degree of uncertainty associated with future cash flows among different assets and liabilities. The FASB also suggests that rather than use estimated cash flows (in which a single set of cash flows and a single interest rate is used to reflect the risk associated with an asset or liability), accountants should use expected cash flows (in which all expectations about possible cash flows are used) in calculating present values.

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.

Materialism Moderates the Effect of Accounting for Time on Prosocial Behaviors.

PubMed

Li, Jibo; Chen, Yingying; Huang, Xiting

2015-01-01

Accounting for time is defined as putting a price on time. Researchers have demonstrated that accounting for time reduces the time individuals spend on others; however, its association with monetary donations has not been examined. We hypothesized that accounting for time will activate a utility mindset that would affect one's allocation of time and money. In Study 1, the mediating effect of utility mindsets on the relationship between accounting for time and prosocial behavior was examined. In Study 2, we examined the effect of accounting for time on time spent helping and donating money, and the moderating role of material values on the relationship between accounting for time and prosocial behavior. Results showed that accounting for time activated a mindset of utility maximization that, in turn, reduced participants' prosocial behavior; moreover, materialism moderated the effect of accounting for time on prosocial behavior.

Credit allocation for research institutes

NASA Astrophysics Data System (ADS)

Wang, J.-P.; Guo, Q.; Yang, K.; Han, J.-T.; Liu, J.-G.

2017-05-01

It is a challenging work to assess research performance of multiple institutes. Considering that it is unfair to average the credit to the institutes which is in the different order from a paper, in this paper, we present a credit allocation method (CAM) with a weighted order coefficient for multiple institutes. The results for the APS dataset with 18987 institutes show that top-ranked institutes obtained by the CAM method correspond to well-known universities or research labs with high reputation in physics. Moreover, we evaluate the performance of the CAM method when citation links are added or rewired randomly quantified by the Kendall's Tau and Jaccard index. The experimental results indicate that the CAM method has better performance in robustness compared with the total number of citations (TC) method and Shen's method. Finally, we give the first 20 Chinese universities in physics obtained by the CAM method. However, this method is valid for any other branch of sciences, not just for physics. The proposed method also provides universities and policy makers an effective tool to quantify and balance the academic performance of university.

50 CFR 648.73 - Surfclam and ocean quahog Accountability Measures.

Code of Federal Regulations, 2014 CFR

2014-10-01

... Accountability Measures. (a) Commercial ITQ fishery. (1) If the ACL for surfclam or ocean quahog is exceeded, and... an ACL overage that cannot be otherwise attributed to an ITQ allocation holder will be deducted from the appropriate ACL in the following fishing year. (b) Maine mahogany quahog fishery. If the ocean...

50 CFR 648.73 - Surfclam and ocean quahog Accountability Measures.

Code of Federal Regulations, 2013 CFR

2013-10-01

... Accountability Measures. (a) Commercial ITQ fishery. (1) If the ACL for surfclam or ocean quahog is exceeded, and... an ACL overage that cannot be otherwise attributed to an ITQ allocation holder will be deducted from the appropriate ACL in the following fishing year. (b) Maine mahogany quahog fishery. If the ocean...

50 CFR 648.73 - Surfclam and ocean quahog Accountability Measures.

Code of Federal Regulations, 2012 CFR

2012-10-01

... Accountability Measures. (a) Commercial ITQ fishery. (1) If the ACL for surfclam or ocean quahog is exceeded, and... an ACL overage that cannot be otherwise attributed to an ITQ allocation holder will be deducted from the appropriate ACL in the following fishing year. (b) Maine mahogany quahog fishery. If the ocean...

Dynamism in a Semiconductor Industrial Machine Allocation Problem using a Hybrid of the Bio-inspired and Musical-Harmony Approach

NASA Astrophysics Data System (ADS)

Kalsom Yusof, Umi; Nor Akmal Khalid, Mohd

2015-05-01

Semiconductor industries need to constantly adjust to the rapid pace of change in the market. Most manufactured products usually have a very short life cycle. These scenarios imply the need to improve the efficiency of capacity planning, an important aspect of the machine allocation plan known for its complexity. Various studies have been performed to balance productivity and flexibility in the flexible manufacturing system (FMS). Many approaches have been developed by the researchers to determine the suitable balance between exploration (global improvement) and exploitation (local improvement). However, not much work has been focused on the domain of machine allocation problem that considers the effects of machine breakdowns. This paper develops a model to minimize the effect of machine breakdowns, thus increasing the productivity. The objectives are to minimize system unbalance and makespan as well as increase throughput while satisfying the technological constraints such as machine time availability. To examine the effectiveness of the proposed model, results for throughput, system unbalance and makespan on real industrial datasets were performed with applications of intelligence techniques, that is, a hybrid of genetic algorithm and harmony search. The result aims to obtain a feasible solution to the domain problem.

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

78 FR 67225 - Amendments to Material Control and Accounting Regulations

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-08

... Amendments to Material Control and Accounting Regulations AGENCY: Nuclear Regulatory Commission. ACTION... for material control and accounting (MC&A) of special nuclear material (SNM). The goal of this... added to designate material balance areas, item control areas, and custodians? N. Why would calendar...

Effects of Pedalo® training on balance and fall risk in stroke patients.

PubMed

Kim, Do-Yeon; Lim, Chae-Gil

2017-07-01

[Purpose] This study sought to examine the effects of Pedalo ® training on balance and fall risk in stroke patients. [Subjects and Methods] Thirty-one subjects with stroke were recruited and randomly allocated into two groups: the Pedalo ® group (n=15) and the Treadmill group (n=16). The Pedalo ® group performed conventional physical therapy program with Pedalo ® training for 30 minutes, five times a week, for 8 weeks, while the Treadmill group conducted conventional physical therapy programs and treadmill gait training for 30 minutes, five times a week, for 8 weeks. [Results] After intervention, both groups showed a significant improvement in balance. A significant greater balance improvement was found in the Pedalo ® group compared to the Treadmill group. Also, a significant reduction in risk of fall was seen in both group but this reduction was not significantly different between the two groups. [Conclusion] Pedalo ® training may be used to improve balance and reduce fall risk in stroke patients.

40 CFR 97.521 - Recordation of TR NOX Ozone Season allowance allocations and auction results.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 40 Protection of Environment 21 2014-07-01 2014-07-01 false Recordation of TR NOX Ozone Season... SO2 TRADING PROGRAMS TR NOX Ozone Season Trading Program § 97.521 Recordation of TR NOX Ozone Season... Ozone Season source's compliance account the TR NOX Ozone Season allowances allocated to the TR NOX...

40 CFR 97.521 - Recordation of TR NOX Ozone Season allowance allocations and auction results.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 40 Protection of Environment 22 2012-07-01 2012-07-01 false Recordation of TR NOX Ozone Season... SO2 TRADING PROGRAMS TR NOX Ozone Season Trading Program § 97.521 Recordation of TR NOX Ozone Season... Ozone Season source's compliance account the TR NOX Ozone Season allowances allocated to the TR NOX...

40 CFR 97.521 - Recordation of TR NOX Ozone Season allowance allocations and auction results.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 40 Protection of Environment 22 2013-07-01 2013-07-01 false Recordation of TR NOX Ozone Season... SO2 TRADING PROGRAMS TR NOX Ozone Season Trading Program § 97.521 Recordation of TR NOX Ozone Season... Ozone Season source's compliance account the TR NOX Ozone Season allowances allocated to the TR NOX...

Beyond Gender Performance in Accounting: Does Personality Distinction Matter?

ERIC Educational Resources Information Center

Fallan, Lars; Opstad, Leiv

2014-01-01

This study questions whether the contradictory results from previous studies of gender and performance in accounting is because gender has no mutually homogeneous groups. A combination of gender and personality types will provide a more balanced picture of academic performance in accounting. There are three main findings in this study: the…

Factors that influence case managers' resource allocation decisions in pediatric home care: an ethnographic study.

PubMed

Fraser, Kimberly D; Estabrooks, Carole; Allen, Marion; Strang, Vicki

2009-03-01

Case managers make decisions that directly affect the amount and type of services home care clients receive and subsequently affect the overall available health care resources of home care programs. A recent systematic review of the literature identified significant knowledge gaps with respect to resource allocation decision-making in home care. Using Spradley's methodology, we designed an ethnographic study of a children's home care program in Western Canada. The sample included 11 case managers and program leaders. Data sources included interviews, card sorts, and participant observation over a 5-month period. Data analyses included open coding, domain, taxonomic, and componential analysis. One of the key findings was a taxonomy of factors that influence case manager resource allocation decisions. The factors were grouped into one of four main categories: system-related, home care program-related, family related, or client-related. Family related factors have not been previously reported as influencing case manager resource allocation decision-making and nor has the team's role been reported as an influencing factor. The findings of this study are examined in light of Daniels and Sabin's Accountability for Reasonableness framework, which may be useful for future knowledge development about micro-level resource allocation theory.

Balancing Detection and Eradication for Control of Epidemics: Sudden Oak Death in Mixed-Species Stands

PubMed Central

Ndeffo Mbah, Martial L.; Gilligan, Christopher A.

2010-01-01

Culling of infected individuals is a widely used measure for the control of several plant and animal pathogens but culling first requires detection of often cryptically-infected hosts. In this paper, we address the problem of how to allocate resources between detection and culling when the budget for disease management is limited. The results are generic but we motivate the problem for the control of a botanical epidemic in a natural ecosystem: sudden oak death in mixed evergreen forests in coastal California, in which species composition is generally dominated by a spreader species (bay laurel) and a second host species (coast live oak) that is an epidemiological dead-end in that it does not transmit infection but which is frequently a target for preservation. Using a combination of an epidemiological model for two host species with a common pathogen together with optimal control theory we address the problem of how to balance the allocation of resources for detection and epidemic control in order to preserve both host species in the ecosystem. Contrary to simple expectations our results show that an intermediate level of detection is optimal. Low levels of detection, characteristic of low effort expended on searching and detection of diseased trees, and high detection levels, exemplified by the deployment of large amounts of resources to identify diseased trees, fail to bring the epidemic under control. Importantly, we show that a slight change in the balance between the resources allocated to detection and those allocated to control may lead to drastic inefficiencies in control strategies. The results hold when quarantine is introduced to reduce the ingress of infected material into the region of interest. PMID:20856850

When growth and photosynthesis don't match: implications for carbon balance models

NASA Astrophysics Data System (ADS)

Medlyn, B.; Mahmud, K.; Duursma, R.; Pfautsch, S.; Campany, C.

2017-12-01

Most models of terrestrial plant growth are based on the principle of carbon balance: that growth can be predicted from net uptake of carbon via photosynthesis. A key criticism leveled at these models by plant physiologists is that there are many circumstances in which plant growth appears to be independent of photosynthesis: for example, during the onset of drought, or with rising atmospheric CO2 concentration. A crucial problem for terrestrial carbon cycle models is to develop better representations of plant carbon balance when there is a mismatch between growth and photosynthesis. Here we present two studies providing insight into this mismatch. In the first, effects of root restriction on plant growth were examined by comparing Eucalyptus tereticornis seedlings growing in containers of varying sizes with freely-rooted seedlings. Root restriction caused a reduction in photosynthesis, but this reduction was insufficient to explain the even larger reduction observed in growth. We applied data assimilation to a simple carbon balance model to quantify the response of carbon balance as a whole in this experiment. We inferred that, in addition to photosynthesis, there are significant effects of root restriction on growth respiration, carbon allocation, and carbohydrate utilization. The second study was carried out at the EucFACE Free-Air CO2 Enrichment experiment. At this experiment, photosynthesis of the overstorey trees is increased with enriched CO2, but there is no significant effect on above-ground productivity. These mature trees have reached their maximum height but are at significant risk of canopy loss through disturbance, and we hypothesized that additional carbon taken up through photosynthesis is preferentially allocated to storage rather than growth. We tested this hypothesis by measuring stemwood non-structural carbohydrates (NSC) during a psyllid outbreak that completely defoliated the canopy in 2015. There was a significant drawdown of NSC during

18 CFR 367.1890 - Account 189, Unamortized loss on reacquired debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1890 Account 189... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 189, Unamortized loss on reacquired debt. 367.1890 Section 367.1890 Conservation of Power and Water Resources...

Cost Accounting in Higher Education. Simplified Macro- and Micro-Costing Techniques.

ERIC Educational Resources Information Center

Jenny, Hans H.

This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative…

10 CFR 455.30 - Allocation of funds.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 10 Energy 3 2011-01-01 2011-01-01 false Allocation of funds. 455.30 Section 455.30 Energy... § 455.30 Allocation of funds. (a) DOE will allocate available funds among the States for two purposes... that are eligible pursuant to § 455.91, up to 100 percent of the funds allocated to the State by DOE...

The contributions of balance to gait capacity and motor function in chronic stroke.

PubMed

Lee, Kyoung Bo; Lim, Seong Hoon; Kim, Young Dong; Yang, Byung Il; Kim, Kyung Hoon; Lee, Kang Sung; Kim, Eun Ja; Hwang, Byong Yong

2016-06-01

[Purpose] The aim of this study was to identify the contributions of balance to gait and motor function in chronic stroke. [Subjects and Methods] Twenty-three outpatients participated in a cross-sectional assessment. Gait ability was assessed using the functional ambulation category, self-paced 10-m walking speed, and fastest 10-m walking speed. Standing balance and trunk control measures included the Berg Balance Scale and the Trunk Impairment Scale. Univariate and multivariate regression analyses were performed. [Results] Balance was the best predictor of the FAC, self-paced walking speed, and fastest walking speed, accounting for 57% to 61% of the variances. Additionally, the total score of TIS was the only predictor of the motor function of the lower limbs and the dynamic balance of TIS was a predictor of the motor function of the upper limbs, accounting for 41% and 29% of the variance, respectively. [Conclusion] This study demonstrated the relative contribution of standing balance and trunk balance to gait ability and motor function. They show that balance has a high power of explanation of gait ability and that trunk balance is a determinant of motor function rather than gait ability.

The contributions of balance to gait capacity and motor function in chronic stroke

PubMed Central

Lee, Kyoung Bo; Lim, Seong Hoon; Kim, Young Dong; Yang, Byung Il; Kim, Kyung Hoon; Lee, Kang Sung; Kim, Eun Ja; Hwang, Byong Yong

2016-01-01

[Purpose] The aim of this study was to identify the contributions of balance to gait and motor function in chronic stroke. [Subjects and Methods] Twenty-three outpatients participated in a cross-sectional assessment. Gait ability was assessed using the functional ambulation category, self-paced 10-m walking speed, and fastest 10-m walking speed. Standing balance and trunk control measures included the Berg Balance Scale and the Trunk Impairment Scale. Univariate and multivariate regression analyses were performed. [Results] Balance was the best predictor of the FAC, self-paced walking speed, and fastest walking speed, accounting for 57% to 61% of the variances. Additionally, the total score of TIS was the only predictor of the motor function of the lower limbs and the dynamic balance of TIS was a predictor of the motor function of the upper limbs, accounting for 41% and 29% of the variance, respectively. [Conclusion] This study demonstrated the relative contribution of standing balance and trunk balance to gait ability and motor function. They show that balance has a high power of explanation of gait ability and that trunk balance is a determinant of motor function rather than gait ability. PMID:27390395

Resource Allocation and Budgeting for the 1972-73 Mini-Schools of the Alum Rock Voucher Demonstration. Analysis of the Education Voucher Demonstration. A Working Note.

ERIC Educational Resources Information Center

Haggart, S. A.; Furry, W. S.

This Working Note documents the first year's events and outcomes in developing the budgeting system and resource allocation rules to support the Education Voucher Demonstration. The district now has systems for per pupil resource allocation and school/minischool cost center accounting. The basic voucher of $1,041 for grades 7-8, and $788 for…

Introducing priority setting and resource allocation in home and community care programs.

PubMed

Urquhart, Bonnie; Mitton, Craig; Peacock, Stuart

2008-01-01

To use evidence from research to identify and implement priority setting and resource allocation that incorporates both ethical practices and economic principles. Program budgeting and marginal analysis (PBMA) is based on two key economic principles: opportunity cost (i.e. doing one thing instead of another) and the margin (i.e. resource allocation should result in maximum benefit for available resources). An ethical framework for priority setting and resource allocation known as Accountability for Reasonableness (A4R) focuses on making sure that resource allocations are based on a fair decision-making process. It includes the following four conditions: publicity; relevance; appeals; and enforcement. More recent literature on the topic suggests that a fifth condition, that of empowerment, should be added to the Framework. The 2007-08 operating budget for Home and Community Care, excluding the residential sector, was developed using PBMA and incorporating the A4R conditions. Recommendations developed using PBMA were forwarded to the Executive Committee, approved and implemented for the 2007-08 fiscal year operating budget. In addition there were two projects approved for approximately $200,000. PBMA is an improvement over previous practice. Managers of Home and Community Care are committed to using the process for the 2008-09 fiscal year operating budget and expanding its use to include mental health and addictions services. In addition, managers of public health prevention and promotion services are considering using the process.

An Approach for Transmission Loss and Cost Allocation by Loss Allocation Index and Co-operative Game Theory

NASA Astrophysics Data System (ADS)

Khan, Baseem; Agnihotri, Ganga; Mishra, Anuprita S.

2016-03-01

In the present work authors proposed a novel method for transmission loss and cost allocation to users (generators and loads). In the developed methodology transmission losses are allocated to users based on their usage of the transmission line. After usage allocation, particular loss allocation indices (PLAI) are evaluated for loads and generators. Also Cooperative game theory approach is applied for comparison of results. The proposed method is simple and easy to implement on the practical power system. Sample 6 bus and IEEE 14 bus system is used for showing the effectiveness of proposed method.

A hybrid method for provincial scale energy-related carbon emission allocation in China.

PubMed

Bai, Hongtao; Zhang, Yingxuan; Wang, Huizhi; Huang, Yanying; Xu, He

2014-01-01

Achievement of carbon emission reduction targets proposed by national governments relies on provincial/state allocations. In this study, a hybrid method for provincial energy-related carbon emissions allocation in China was developed to provide a good balance between production- and consumption-based approaches. In this method, provincial energy-related carbon emissions are decomposed into direct emissions of local activities other than thermal power generation and indirect emissions as a result of electricity consumption. Based on the carbon reduction efficiency principle, the responsibility for embodied emissions of provincial product transactions is assigned entirely to the production area. The responsibility for carbon generation during the production of thermal power is borne by the electricity consumption area, which ensures that different regions with resource endowments have rational development space. Empirical studies were conducted to examine the hybrid method and three indices, per capita GDP, resource endowment index and the proportion of energy-intensive industries, were screened to preliminarily interpret the differences among China's regional carbon emissions. Uncertainty analysis and a discussion of this method are also provided herein.

Posture Allocation Revisited: Breaking the Sedentary Threshold of Energy Expenditure for Obesity Management

PubMed Central

Miles-Chan, Jennifer L.; Dulloo, Abdul G.

2017-01-01

There is increasing recognition that low-intensity physical activities of daily life play an important role in achieving energy balance and that their societal erosion through substitution with sedentary (mostly sitting) behaviors, whether occupational or for leisure, impact importantly on the obesity epidemic. This has generated considerable interest for better monitoring, characterizing, and promoting countermeasures to sedentariness through a plethora of low-level physical activities (e.g., active workstations, standing desks, sitting breaks), amid the contention that altering posture allocation (lying, sitting, standing) can modify energy expenditure to impact upon body weight regulation and health. In addressing this contention, this paper first revisits the past and more recent literature on postural energetics, with particular emphasis on potential determinants of the large inter-individual variability in the energy cost of standing and the impact of posture on fat oxidation. It subsequently analyses the available data pertaining to various strategies by which posture allocations, coupled with light physical activity, may increase energy expenditure beyond the sedentary threshold, and their relevance as potential targets for obesity management. PMID:28690547

Tips for School Districts: GASB's New Fund Balance Standards

ERIC Educational Resources Information Center

Mead, Dean Michael

2010-01-01

In March 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Fund Balance Reporting and Governmental Fund Type Definitions." School districts that prepare financial reports based on generally accepted accounting principles are required to implement this standard no later than the first fiscal year that starts after…

Force Balance Allocation Model

DTIC Science & Technology

1982-11-19

1 53V jiAiA 2 400 , I,4 v 1 fCI A., 𔃺. " 3,. 54 QVA fA 8,1...Virginia 22209 19 November 1982 Technical Report CONTRACT No. DNA 001-82-C-0283 C’ APPROVED FOR PUBLIC RELEASE; DISTRIBUTION UNLIMITED. N" . 1 ’ CI" THIS...JAN 1 2 1984 DEFENSE NUCLEAR AGENCY Washington, DC 20305 ’-’C *" ’ . . . • mw Destroy this report when it is no longer needed. Do not return to

Evaluation for the Allocation of University Research Project Funding: Can Rules Improve the Peer Review?

ERIC Educational Resources Information Center

Reale, Emanuela; Zinilli, Antonio

2017-01-01

Evaluation for the allocation of project-funding schemes devoted to sustain academic research often undergoes changes of the rules for the ex-ante selection, which are supposed to improve the capability of peer review to select the best proposals. How modifications of the rules realize a more accountable evaluation result? Do the changes suggest…

The effect of modified bridge exercise on balance ability of stroke patients.

PubMed

Song, Gui-Bin; Heo, Ju-Young

2015-12-01

[Purpose] The purpose of this study was to verify the effects of a modified bridging exercise on stroke patients with improvement in weight bearing on the affected side in standing and static balancing ability. [Subjects] Thirty patients who had a stroke were randomly allocated into a supine bridge exercise group (SBG, n=10), a supine bridge exercise on a TOGU balance pad group (SBTG, n=10), and a unilateral bridge exercise group (UBG, n=10). [Methods] The SBG patients underwent supine bridge exercise, the SBTG patients underwent supine bridge exercise with a TOGU balance pad, and the UBG patients underwent unilateral bridge exercise. All groups received 20 minutes of training per day, five times per week, for four weeks. [Results] All groups showed significant changes in weight bearing in a standing position after the intervention. The SBTG and UBG groups showed significant changes in balance ability. [Conclusion] According to the results of this study, bridge exercise was effective in improving weight bearing in a standing position and improving balance on stroke patients. The bridge exercise with a TOGU balance pad and the unilateral bridge exercise were especially more effective in anterior, posterior length in limit of stability following on standing.

At the Forefront of the New Accountability Era: Early Implementation Findings from the CORE Waiver Districts

ERIC Educational Resources Information Center

Marsh, Julie A.; Bush-Mecenas, Susan; Hough, Heather J.; Park, Vicki; Allbright, Taylor; Hall, Michelle; Glover, Holly

2016-01-01

California and the nation are at the crossroads of a major shift in school accountability policy. At the state level, California's Local Control and Accountability Plan (LCAP) encourages the use of multiple measures of school performance used locally to support continuous improvement and strategic resource allocation. Similarly, the federal Every…

Research on virtual network load balancing based on OpenFlow

NASA Astrophysics Data System (ADS)

Peng, Rong; Ding, Lei

2017-08-01

The Network based on OpenFlow technology separate the control module and data forwarding module. Global deployment of load balancing strategy through network view of control plane is fast and of high efficiency. This paper proposes a Weighted Round-Robin Scheduling algorithm for virtual network and a load balancing plan for server load based on OpenFlow. Load of service nodes and load balancing tasks distribution algorithm will be taken into account.

50 CFR 648.74 - Annual individual allocations.

Code of Federal Regulations, 2012 CFR

2012-10-01

... Measures for the Atlantic Surf Clam and Ocean Quahog Fisheries § 648.74 Annual individual allocations. (a... surfclams and ocean quahogs for the next fishing year for each allocation holder owning an allocation...

50 CFR 648.74 - Annual individual allocations.

Code of Federal Regulations, 2013 CFR

2013-10-01

... Measures for the Atlantic Surf Clam and Ocean Quahog Fisheries § 648.74 Annual individual allocations. (a... surfclams and ocean quahogs for the next fishing year for each allocation holder owning an allocation...

50 CFR 648.74 - Annual individual allocations.

Code of Federal Regulations, 2014 CFR

2014-10-01

... Measures for the Atlantic Surf Clam and Ocean Quahog Fisheries § 648.74 Annual individual allocations. (a... surfclams and ocean quahogs for the next fishing year for each allocation holder owning an allocation...

50 CFR 648.70 - Annual individual allocations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Measures for the Atlantic Surf Clam and Ocean Quahog Fisheries § 648.70 Annual individual allocations. (a... surfclams and ocean quahogs for the next fishing year for each allocation holder owning an allocation...

Priority setting and the ethics of resource allocation within VA healthcare facilities: results of a survey.

PubMed

Foglia, Mary Beth; Pearlman, Robert A; Bottrell, Melissa M; Altemose, Jane A; Fox, Ellen

2008-01-01

allocation was insufficient and that their facilities could increase their effectiveness in identifying and resolving ethical problems related to resource allocation. How well a healthcare facility ensures fairness in the way it allocates its resources across programs and services depends on multiple factors, including awareness by decision makers that setting priorities and allocating resources is a moral enterprise (moral awareness), the availability of a consistent process that includes important stakeholder groups (procedural justice), and concurrence by stakeholders that decisions represent outcomes that fairly balance competing interests and have a positive net effect on the quality of care (distributive justice). In this study, clinicians and managers alike identified the need for improvement in healthcare ethics practices related to resource allocation.

Allocation Usage Tracking and Management | High-Performance Computing |

Science.gov Websites

NREL's high-performance computing (HPC) systems, learn how to track and manage your allocations. The alloc_tracker script (/usr/local/bin/alloc_tracker) may be used to see what allocations you have access to, how much of the allocation has been used, how much remains and how many node hours will be forfeited at the

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.…

Current Subcounty Allocation Practices: Volume I of the Title I, ESEA, Subcounty Allocation Study.

ERIC Educational Resources Information Center

Paller, Alan T.; Gutmann, Babette

In this report, subcounty allocation of Title I of the Elementary and Secondary Education Act (ESEA) funds is described in terms of direct allocation, use of the statutory formula emphasizing census data, United States Office of Education (USOE) regulations, participating states, geographic and administrative overlaps, hold harmless adjustments…

Biogeographical patterns of biomass allocation in leaves, stems, and roots in China’s forests

PubMed Central

Zhang, Hao; Wang, Kelin; Xu, Xianli; Song, Tongqing; Xu, Yanfang; Zeng, Fuping

2015-01-01

To test whether there are general patterns in biomass partitioning in relation to environmental variation when stand biomass is considered, we investigated biomass allocation in leaves, stems, and roots in China’s forests using both the national forest inventory data (2004–2008) and our field measurements (2011–2012). Distribution patterns of leaf, stem, and root biomass showed significantly different trends according to latitude, longitude, and altitude, and were positively and significantly correlated with stand age and mean annual precipitation. Trade-offs among leaves, stems, and roots varied with forest type and origin and were mainly explained by stand biomass. Based on the constraints of stand biomass, biomass allocation was also influenced by forest type, origin, stand age, stand density, mean annual temperature, precipitation, and maximum temperature in the growing season. Therefore, after stand biomass was accounted for, the residual variation in biomass allocation could be partially explained by stand characteristics and environmental factors, which may aid in quantifying carbon cycling in forest ecosystems and assessing the impacts of climate change on forest carbon dynamics in China. PMID:26525117

Children's Recognition of Fairness and Others' Welfare in a Resource Allocation Task: Age Related Changes

ERIC Educational Resources Information Center

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

2016-01-01

The present study investigated age-related changes regarding children's (N = 136) conceptions of fairness and others' welfare in a merit-based resource allocation paradigm. To test whether children at 3- to 5-years-old and 6- to 8-years-old took others' welfare into account when dividing resources, in addition to merit and equality concerns,…

Metacognitive Influences on Study Time Allocation in an Associative Recognition Task: An Analysis of Adult Age Differences

PubMed Central

Hines, Jarrod C.; Touron, Dayna R.; Hertzog, Christopher

2009-01-01

The current study evaluated a metacognitive account of study time allocation, which argues that metacognitive monitoring of recognition test accuracy and latency influences subsequent strategic control and regulation. We examined judgments of learning (JOLs), recognition test confidence judgments (CJs), and subjective response time (RT) judgments by younger and older adults in an associative recognition task involving two study-test phases, with self-paced study in phase 2. Multilevel regression analyses assessed the degree to which age and metacognitive variables predicted phase 2 study time independent of actual test accuracy and RT. Outcomes supported the metacognitive account – JOLs and CJs predicted study time independent of recognition accuracy. For older adults with errant RT judgments, subjective retrieval fluency influenced response confidence as well as (mediated through confidence) subsequent study time allocation. Older adults studied items longer which had been assigned lower CJs, suggesting no age deficit in using memory monitoring to control learning. PMID:19485662

An Analysis and Allocation System for Library Collections Budgets: The Comprehensive Allocation Process (CAP)

ERIC Educational Resources Information Center

Lyons, Lucy Eleonore; Blosser, John

2012-01-01

The "Comprehensive Allocation Process" (CAP) is a reproducible decision-making structure for the allocation of new collections funds, for the reallocation of funds within stagnant budgets, and for budget cuts in the face of reduced funding levels. This system was designed to overcome common shortcomings of current methods. Its philosophical…

Fund Balances: What Flavors and How Many Scoops Are Appropriate?

ERIC Educational Resources Information Center

Piotrowski, Craig L.

1986-01-01

Just as ice cream comes in many flavors for different tastes, fund balances need to be reserved and designated to meet school district plans and commitments. This article examines accounting principles and other issues determining the segregation and size of a school district's fund balance, a legally restricted reserve that can affect the…

Reference allocations and use of a disparity measure to inform the design of allocation funding formulas in public health programs.

PubMed

Buehler, James W; Bernet, Patrick M; Ogden, Lydia L

2012-01-01

Funding formulas are commonly used by federal agencies to allocate program funds to states. As one approach to evaluating differences in allocations resulting from alternative formula calculations, we propose the use of a measure derived from the Gini index to summarize differences in allocations relative to 2 referent allocations: one based on equal per-capita funding across states and another based on equal funding per person living in poverty, which we define as the "proportionality of allocation" (PA). These referents reflect underlying values that often shape formula-based allocations for public health programs. The size of state populations serves as a general proxy for the amount of funding needed to support programs across states. While the size of state populations living in poverty is correlated with overall population size, allocations based on states' shares of the national population living in poverty reflect variations in funding need shaped by the association between poverty and multiple adverse health outcomes. The PA measure is a summary of the degree of dispersion in state-specific allocations relative to the referent allocations and provides a quick assessment of the impact of selecting alternative funding formula designs. We illustrate the PA values by adjusting a sample allocation, using various measures of the salary costs and in-state wealth, which might modulate states' needs for federal funding.

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. © 2016 Society for Risk Analysis.

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 Secretary...

44 CFR 304.4 - Allocations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Allocations. 304.4 Section 304.4 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF HOMELAND SECURITY PREPAREDNESS CONSOLIDATED GRANTS TO INSULAR AREAS § 304.4 Allocations. For each Federal fiscal...

7 CFR 3560.306 - Reserve account.

Code of Federal Regulations, 2010 CFR

2010-01-01

... be deemed to contain surplus funds when the balance at the end of the housing project's fiscal year...) As projects age, the required reserve account level may be adjusted to meet anticipated “life-cycle..., identity-of-interest, cost-reasonableness, and construction management apply to any work or services paid...

26 CFR 1.468B-6 - Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property...

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Allocation of earnings in commingled accounts. If an exchange facilitator commingles (for investment or... account the time that the exchange funds are in the commingled account, actual rate or rates of return.... Example 7. Marketing fee paid to exchange facilitator. (i) The facts are the same as in Example 4, except...

Sewall Wright, shifting balance theory, and the hardening of the modern synthesis.

PubMed

Ishida, Yoichi

2017-02-01

The period between the 1940s and 1960s saw the hardening of the modern synthesis in evolutionary biology. Gould and Provine argue that Wright's shifting balance theory of evolution hardened during this period. But their account does not do justice to Wright, who always regarded selection as acting together with drift. This paper presents a more adequate account of the development of Wright's shifting balance theory, paying particular attention to his application of the theory to the geographical distribution of flower color dimorphism in Linanthus parryae. The account shows that even in the heyday of the hardened synthesis, the balance or interaction of evolutionary factors, such as drift, selection, and migration, occupied pride of place in Wright's theory, and that between the 1940s and 1970s, Wright developed the theory of isolation by distance to quantitatively represent the structure of the Linanthus population, which he argued had the kind of structure posited by his shifting balance theory. In the end, Wright arrived at a sophisticated description of the structure of the Linanthus population, where the interaction between drift and selection varied spatially. Copyright © 2016 Elsevier Ltd. All rights reserved.

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... 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...

Combining accounting approaches to practice valuation.

PubMed

Schwartzben, D; Finkler, S A

1998-06-01

Healthcare organizations that wish to acquire physician or ambulatory care practices can choose from a variety of practice valuation approaches. Basic accounting methods assess the value of a physician practice on the basis of a historical, balance-sheet description of tangible assets. Yet these methods alone are inadequate to determine the true financial value of a practice. By using a combination of accounting approaches to practice valuation that consider factors such as fair market value, opportunity cost, and discounted cash flow over a defined time period, organizations can more accurately assess a practice's actual value.

Balance functions in coalescence model

NASA Astrophysics Data System (ADS)

Bialas, A.

2004-01-01

It is shown that the quark-antiquark coalescence mechanism for pion production allows to explain the small pseudorapidity width of the balance function observed for central collisions of heavy ions, provided effects of the finite acceptance region and of the transverse flow are taken into account. In contrast, the standard hadronic cluster model is not compatible with this data.

12 CFR 347.303 - Allocated transfer risk reserve.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Allocated transfer risk reserve. 347.303... GENERAL POLICY INTERNATIONAL BANKING International Lending § 347.303 Allocated transfer risk reserve. (a) Establishment of Allocated Transfer Risk Reserve. A banking institution shall establish an allocated transfer...

24 CFR 791.404 - Field Office allocation planning.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Field Office allocation planning... Allocation of Budget Authority for Housing Assistance § 791.404 Field Office allocation planning. (a) General objective. The allocation planning process should provide for the equitable distribution of available budget...

Basins of attraction in human balance

NASA Astrophysics Data System (ADS)

Smith, Victoria A.; Lockhart, Thurmon E.; Spano, Mark L.

2017-12-01

Falls are a recognized risk factor for unintentional injuries among older adults, accounting for a large proportion of fractures, emergency department visits, and urgent hospitalizations. Human balance and gait research traditionally uses linear or qualitative tests to assess and describe human motion; however, human motion is neither a simple nor a linear process. The objective of this research is to identify and to learn more about what factors affect balance using nonlinear dynamical techniques, such as basin boundaries. Human balance data was collected using dual force plates for leans using only ankle movements as well as for unrestricted leans. Algorithms to describe the basin boundary were created and compared based on how well each method encloses the experimental data points as well as captures the differences between the two leaning conditions.

Balancing alternative land uses in conservation prioritization.

PubMed

Moilanen, Atte; Anderson, Barbara J; Eigenbrod, Felix; Heinemeyer, Andreas; Roy, David B; Gillings, Simon; Armsworth, Paul R; Gaston, Kevin J; Thomas, Chris D

2011-07-01

Pressure on ecosystems to provide various different and often conflicting services is immense and likely to increase. The impacts and success of conservation prioritization will be enhanced if the needs of competing land uses are recognized at the planning stage. We develop such methods and illustrate them with data about competing land uses in Great Britain, with the aim of developing a conservation priority ranking that balances between needs of biodiversity conservation, carbon storage, agricultural value, and urban development potential. While both carbon stocks and biodiversity are desirable features from the point of view of conservation, they compete with the needs of agriculture and urban development. In Britain the greatest conflicts exist between biodiversity and urban areas, while the largest carbon stocks occur mostly in Scotland in areas with low agricultural or urban pressure. In our application, we were able successfully to balance the spatial allocation of alternative land uses so that conflicts between them were much smaller than had they been developed separately. The proposed methods and software, Zonation, are applicable to structurally similar prioritization problems globally.

Threshold considerations in fair allocation of health resources: justice beyond scarcity.

PubMed

Alvarez, Allen Andrew A

2007-10-01

Application of egalitarian and prioritarian accounts of health resource allocation in low-income countries have both been criticized for implying distribution outcomes that allow decreasing/undermining health gains and for tolerating unacceptable standards of health care and health status that result from such allocation schemes. Insufficient health care and severe deprivation of health resources are difficult to accept even when justified by aggregative efficiency or legitimized by fair deliberative process in pursuing equality and priority oriented outcomes. I affirm the sufficientarian argument that, given extreme scarcity of public health resources in low-income countries, neither health status equality between populations nor priority for the worse off is normatively adequate. Nevertheless, the threshold norm alone need not be the sole consideration when a country's total health budget is extremely scarce. Threshold considerations are necessary in developing a theory of fair distribution of health resources that is sensitive to the lexically prior norm of sufficiency. Based on the intuition that shares must not be taken away from those who barely achieve a minimal level of health, I argue that assessments based on standards of minimal physical/mental health must be developed to evaluate the sufficiency of the total resources of health systems in low-income countries prior to pursuing equality, priority, and efficiency based resource allocation. I also begin to examine how threshold sensitive health resource assessment could be used in the Philippines.

Visual Attention Allocation Between Robotic Arm and Environmental Process Control: Validating the STOM Task Switching Model

NASA Technical Reports Server (NTRS)

Wickens, Christopher; Vieanne, Alex; Clegg, Benjamin; Sebok, Angelia; Janes, Jessica

2015-01-01

Fifty six participants time shared a spacecraft environmental control system task with a realistic space robotic arm control task in either a manual or highly automated version. The former could suffer minor failures, whose diagnosis and repair were supported by a decision aid. At the end of the experiment this decision aid unexpectedly failed. We measured visual attention allocation and switching between the two tasks, in each of the eight conditions formed by manual-automated arm X expected-unexpected failure X monitoring- failure management. We also used our multi-attribute task switching model, based on task attributes of priority interest, difficulty and salience that were self-rated by participants, to predict allocation. An un-weighted model based on attributes of difficulty, interest and salience accounted for 96 percent of the task allocation variance across the 8 different conditions. Task difficulty served as an attractor, with more difficult tasks increasing the tendency to stay on task.

On System Engineering a Barter-Based Re-allocation of Space System Key Development Resources

NASA Astrophysics Data System (ADS)

Kosmann, William J.

developments has an average cost growth of 46.04%. As barter-based key development resource re-allocation has never been tried in a spacecraft development, no historical results exist, and an inference on the means test is not possible. A simulation of using barter-based resource re-allocation should be developed. The NetLogo instrument development simulation should be modified to account for spacecraft development market participant differences. The resulting agent-based barter-based spacecraft resource re-allocation simulation would then be used to determine if significant statistical evidence exists to prove a claim that using barter-based resource re-allocation will result in lower expected cost growth.

34 CFR 673.4 - Allocation and reallocation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... EDUCATION, DEPARTMENT OF EDUCATION GENERAL PROVISIONS FOR THE FEDERAL PERKINS LOAN PROGRAM, FEDERAL WORK... Federal Perkins Loan, FWS, and FSEOG Programs § 673.4 Allocation and reallocation. (a) Allocation and reallocation of Federal Perkins Loan funds. (1) The Secretary allocates Federal capital contributions to...

42 CFR 121.8 - Allocation of organs.

Code of Federal Regulations, 2014 CFR

2014-10-01

... allocation. All such experimental policies shall be accompanied by a research design and include data... into a transplant candidate; (5) Shall be designed to avoid wasting organs, to avoid futile transplants... performance goals. Allocation policies shall be designed to achieve equitable allocation of organs among...

42 CFR 121.8 - Allocation of organs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... allocation. All such experimental policies shall be accompanied by a research design and include data... into a transplant candidate; (5) Shall be designed to avoid wasting organs, to avoid futile transplants... performance goals. Allocation policies shall be designed to achieve equitable allocation of organs among...

42 CFR 121.8 - Allocation of organs.

Code of Federal Regulations, 2012 CFR

2012-10-01

... allocation. All such experimental policies shall be accompanied by a research design and include data... into a transplant candidate; (5) Shall be designed to avoid wasting organs, to avoid futile transplants... performance goals. Allocation policies shall be designed to achieve equitable allocation of organs among...

42 CFR 121.8 - Allocation of organs.

Code of Federal Regulations, 2011 CFR

2011-10-01

... allocation. All such experimental policies shall be accompanied by a research design and include data... into a transplant candidate; (5) Shall be designed to avoid wasting organs, to avoid futile transplants... performance goals. Allocation policies shall be designed to achieve equitable allocation of organs among...

42 CFR 121.8 - Allocation of organs.

Code of Federal Regulations, 2013 CFR

2013-10-01

... allocation. All such experimental policies shall be accompanied by a research design and include data... into a transplant candidate; (5) Shall be designed to avoid wasting organs, to avoid futile transplants... performance goals. Allocation policies shall be designed to achieve equitable allocation of organs among...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-10

... Services Accounts; Death Benefits; Thrift Savings Plan AGENCY: Federal Retirement Thrift Investment Board... Currently, a spouse beneficiary of a TSP participant must either transfer his or her TSP death benefit... spouse of a deceased participant to retain a lump sum death benefit payment in the TSP, subject to...

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…

34 CFR 303.730 - Formula for State allocations.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 34 Education 2 2013-07-01 2013-07-01 false Formula for State allocations. 303.730 Section 303.730...; and Allocation of Funds Allocation of Funds § 303.730 Formula for State allocations. (a) Reservation... year, the Secretary may reserve not more than one percent for payments to American Samoa, the...

34 CFR 303.730 - Formula for State allocations.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 34 Education 2 2012-07-01 2012-07-01 false Formula for State allocations. 303.730 Section 303.730...; and Allocation of Funds Allocation of Funds § 303.730 Formula for State allocations. (a) Reservation... year, the Secretary may reserve not more than one percent for payments to American Samoa, the...

34 CFR 303.730 - Formula for State allocations.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 34 Education 2 2014-07-01 2013-07-01 true Formula for State allocations. 303.730 Section 303.730...; and Allocation of Funds Allocation of Funds § 303.730 Formula for State allocations. (a) Reservation... year, the Secretary may reserve not more than one percent for payments to American Samoa, the...

7 CFR 1940.961 - Allocation of appropriated funds.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 13 2011-01-01 2009-01-01 true Allocation of appropriated funds. 1940.961 Section... Development Programs § 1940.961 Allocation of appropriated funds. (a) Initial allocations. (1) Each FY, from... program, funds will be allocated to designated States in accordance with FmHA Instruction subpart L of...

18 CFR 367.2250 - Account 225, Unamortized premium on long-term debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Long-Term Debt § 367.2250 Account 225... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 225, Unamortized premium on long-term debt. 367.2250 Section 367.2250 Conservation of Power and Water Resources...

Comparison of Objective Measures for Predicting Perceptual Balance and Visual Aesthetic Preference

PubMed Central

Hübner, Ronald; Fillinger, Martin G.

2016-01-01

The aesthetic appreciation of a picture largely depends on the perceptual balance of its elements. The underlying mental mechanisms of this relation, however, are still poorly understood. For investigating these mechanisms, objective measures of balance have been constructed, such as the Assessment of Preference for Balance (APB) score of Wilson and Chatterjee (2005). In the present study we examined the APB measure and compared it to an alternative measure (DCM; Deviation of the Center of “Mass”) that represents the center of perceptual “mass” in a picture and its deviation from the geometric center. Additionally, we applied measures of homogeneity and of mirror symmetry. In a first experiment participants had to rate the balance and symmetry of simple pictures, whereas in a second experiment different participants rated their preference (liking) for these pictures. In a third experiment participants rated the balance as well as the preference of new pictures. Altogether, the results show that DCM scores accounted better for balance ratings than APB scores, whereas the opposite held with respect to preference. Detailed analyses revealed that these results were due to the fact that aesthetic preference does not only depend on balance but also on homogeneity, and that the APB measure takes this feature into account. PMID:27014143

24 CFR 982.101 - Allocation of funding.

Code of Federal Regulations, 2011 CFR

2011-04-01

... housing budget authority. Some budget authority is exempt by law from allocation under section 213(d). Unless exempted by law, budget authority for the tenant-based programs must be allocated in accordance... law; (ii) funding incapable of geographic formula allocation (e.g., for renewal of expiring funding...

24 CFR 982.101 - Allocation of funding.

Code of Federal Regulations, 2010 CFR

2010-04-01

... housing budget authority. Some budget authority is exempt by law from allocation under section 213(d). Unless exempted by law, budget authority for the tenant-based programs must be allocated in accordance... law; (ii) funding incapable of geographic formula allocation (e.g., for renewal of expiring funding...

24 CFR 982.101 - Allocation of funding.

Code of Federal Regulations, 2014 CFR

2014-04-01

... law; (ii) funding incapable of geographic formula allocation (e.g., for renewal of expiring funding increments); or (iii) funding allocated by an objective fair share formula. Funding allocated by fair share formula is distributed by a competitive process. (c) Competitive process. For budget authority that is...

24 CFR 982.101 - Allocation of funding.

Code of Federal Regulations, 2013 CFR

2013-04-01

... law; (ii) funding incapable of geographic formula allocation (e.g., for renewal of expiring funding increments); or (iii) funding allocated by an objective fair share formula. Funding allocated by fair share formula is distributed by a competitive process. (c) Competitive process. For budget authority that is...

24 CFR 982.101 - Allocation of funding.

Code of Federal Regulations, 2012 CFR

2012-04-01

... law; (ii) funding incapable of geographic formula allocation (e.g., for renewal of expiring funding increments); or (iii) funding allocated by an objective fair share formula. Funding allocated by fair share formula is distributed by a competitive process. (c) Competitive process. For budget authority that is...

47 CFR 64.903 - Cost allocation manuals.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Cost allocation manuals. 64.903 Section 64.903... RULES RELATING TO COMMON CARRIERS Allocation of Costs § 64.903 Cost allocation manuals. (a) Each incumbent local exchange carrier having annual revenues from regulated telecommunications operations that...

A generalized fuzzy credibility-constrained linear fractional programming approach for optimal irrigation water allocation under uncertainty

NASA Astrophysics Data System (ADS)

Zhang, Chenglong; Guo, Ping

2017-10-01

The vague and fuzzy parametric information is a challenging issue in irrigation water management problems. In response to this problem, a generalized fuzzy credibility-constrained linear fractional programming (GFCCFP) model is developed for optimal irrigation water allocation under uncertainty. The model can be derived from integrating generalized fuzzy credibility-constrained programming (GFCCP) into a linear fractional programming (LFP) optimization framework. Therefore, it can solve ratio optimization problems associated with fuzzy parameters, and examine the variation of results under different credibility levels and weight coefficients of possibility and necessary. It has advantages in: (1) balancing the economic and resources objectives directly; (2) analyzing system efficiency; (3) generating more flexible decision solutions by giving different credibility levels and weight coefficients of possibility and (4) supporting in-depth analysis of the interrelationships among system efficiency, credibility level and weight coefficient. The model is applied to a case study of irrigation water allocation in the middle reaches of Heihe River Basin, northwest China. Therefore, optimal irrigation water allocation solutions from the GFCCFP model can be obtained. Moreover, factorial analysis on the two parameters (i.e. λ and γ) indicates that the weight coefficient is a main factor compared with credibility level for system efficiency. These results can be effective for support reasonable irrigation water resources management and agricultural production.

Distribution of Health Resource Allocation in the Fars Province Using the Scalogram Analysis Technique in 2011.

PubMed

Hatam, Nahid; Kafashi, Shahnaz; Kavosi, Zahra

2015-07-01

The importance of health indicators in the recent years has created challenges in resource allocation. Balanced and fair distribution of health resources is one of the main principles in achieving equity. The goal of this cross-sectional descriptive study, conducted in 2010, was to classify health structural indicators in the Fars province using the scalogram technique. Health structural indicators were selected and classified in three categories; namely institutional, human resources, and rural health. The data were obtained from the statistical yearbook of Iran and was analyzed according to the scalogram technique. The distribution map of the Fars province was drawn using ArcGIS (geographic information system). The results showed an interesting health structural indicator map across the province. Our findings revealed that the city of Mohr with 85 and Zarindasht with 36 had the highest and the lowest scores, respectively. This information is valuable to provincial health policymakers to plan appropriately based on factual data and minimize chaos in allocating health resources. Based on such data and reflecting on the local needs, one could develop equity based resource allocation policies and prevent inequality. It is concluded that, as top priority, the provincial policymakers should place dedicated deprivation programs for Farashband, Eghlid and Zaindasht regions.

Implications of new accounting rules for income taxes.

PubMed

Reinstein, A; Carmichael, B J; Spaulding, A D

1994-02-01

The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

The intraspecific variability of short- and long-term carbon allocation, turnover and fluxes under different environmental conditions

NASA Astrophysics Data System (ADS)

Wegener, Frederik; Beyschlag, Wolfram; Werner, Christiane

2014-05-01

allocation to different tissues and respiration. The results give valuable new information to understand the total plant C balance and to characterize its intraspecific variability due to environmental factors.

Pathways to New Accountability through the Every Student Succeeds Act

ERIC Educational Resources Information Center

Darling-Hammond, Linda; Bae, Soung; Cook-Harvey, Channa M.; Lam, Livia; Mercer, Charmaine; Podolsky, Anne; Stosich, Elizabeth Leisy

2016-01-01

This paper examines the options available to states to redefine their accountability systems as they begin to implement the Every Student Succeeds Act (ESSA). The new law provides the possibility that states can create more balanced systems of support and accountability focused on educating young people so they can become productive, engaged…

42 CFR 24.2 - Allocation.

Code of Federal Regulations, 2014 CFR

2014-10-01

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

42 CFR 24.2 - Allocation.

Code of Federal Regulations, 2013 CFR

2013-10-01

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

42 CFR 24.2 - Allocation.

Code of Federal Regulations, 2012 CFR

2012-10-01

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

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 the...

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 the...

49 CFR 33.54 - Elements of an allocation order.

Code of Federal Regulations, 2014 CFR

2014-10-01

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

49 CFR 33.54 - Elements of an allocation order.

Code of Federal Regulations, 2012 CFR

2012-10-01

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

49 CFR 33.54 - Elements of an allocation order.

Code of Federal Regulations, 2013 CFR

2013-10-01

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

Nitrogen balance in response to dryland crop rotations and cultural practices

USDA-ARS?s Scientific Manuscript database

Nitrogen balance provides a measure of agroecosystem performance and environmental sustainability by taking into accounts of N inputs and outputs and N retention in the soil. The objective of this study was to evaluate N balance based on N inputs and outputs and soil N sequestration after 7 yr in re...

How to Balance Your Checkbook. The CIRcular: Consumer Information Report 1.

ERIC Educational Resources Information Center

Bank of America NT & SA, San Francisco, CA.

This report presents information on checking accounts, describes how to read a monthly statement from the bank, and provides guidelines for balancing a checkbook. Topics covered include: how banks record transactions; the importance of keeping personal records and of balancing the checkbook promptly; what happens when there are insufficient funds…

Makalu: fast recoverable allocation of non-volatile memory

DOE PAGES

Bhandari, Kumud; Chakrabarti, Dhruva R.; Boehm, Hans-J.

2016-10-19

Byte addressable non-volatile memory (NVRAM) is likely to supplement, and perhaps eventually replace, DRAM. Applications can then persist data structures directly in memory instead of serializing them and storing them onto a durable block device. However, failures during execution can leave data structures in NVRAM unreachable or corrupt. In this paper, we present Makalu, a system that addresses non-volatile memory management. Makalu offers an integrated allocator and recovery-time garbage collector that maintains internal consistency, avoids NVRAM memory leaks, and is efficient, all in the face of failures. We show that a careful allocator design can support a less restrictive andmore » a much more familiar programming model than existing persistent memory allocators. Our allocator significantly reduces the per allocation persistence overhead by lazily persisting non-essential metadata and by employing a post-failure recovery-time garbage collector. Experimental results show that the resulting online speed and scalability of our allocator are comparable to well-known transient allocators, and significantly better than state-of-the-art persistent allocators.« less

Makalu: fast recoverable allocation of non-volatile memory

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

Bhandari, Kumud; Chakrabarti, Dhruva R.; Boehm, Hans-J.

Byte addressable non-volatile memory (NVRAM) is likely to supplement, and perhaps eventually replace, DRAM. Applications can then persist data structures directly in memory instead of serializing them and storing them onto a durable block device. However, failures during execution can leave data structures in NVRAM unreachable or corrupt. In this paper, we present Makalu, a system that addresses non-volatile memory management. Makalu offers an integrated allocator and recovery-time garbage collector that maintains internal consistency, avoids NVRAM memory leaks, and is efficient, all in the face of failures. We show that a careful allocator design can support a less restrictive andmore » a much more familiar programming model than existing persistent memory allocators. Our allocator significantly reduces the per allocation persistence overhead by lazily persisting non-essential metadata and by employing a post-failure recovery-time garbage collector. Experimental results show that the resulting online speed and scalability of our allocator are comparable to well-known transient allocators, and significantly better than state-of-the-art persistent allocators.« less

10 CFR 217.54 - Elements of an allocation order.

Code of Federal Regulations, 2012 CFR

2012-01-01

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

10 CFR 217.54 - Elements of an allocation order.

Code of Federal Regulations, 2013 CFR

2013-01-01

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