78 FR 76728 - Charitable Donation Accounts

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-19

... accepted accounting principles, must be limited to 5 percent of your net worth at all times for the... liquidation of the account, in accordance with generally accepted accounting principles; and (D) Indicate the... FCU and reasonable given its size and financial condition.\\6\\ \\5\\ 12 CFR 701.25(a) (2011). \\6\\ Id. 12...

12 CFR 360.6 - Treatment by the Federal Deposit Insurance Corporation as conservator or receiver of financial...

Code of Federal Regulations, 2010 CFR

2010-01-01

... accepted accounting principles, other than the “legal isolation” condition as it applies to institutions... the conditions for sale accounting treatment set forth by generally accepted accounting principles in... Corporation as conservator or receiver of financial assets transferred in connection with a securitization or...

75 FR 54802 - Requirement of a Statement Disclosing Uncertain Tax Positions

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-09

... return. Corporations that prepare financial statements are required by generally accepted accounting principles to identify and quantify all uncertain tax positions as described in Financial Accounting..., including International Financial Reporting Standards and country-specific generally accepted accounting...

29 CFR 4204.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... income or expenses), as presented in an audited financial statement or, in the absence of such statement, in an unaudited financial statement, each prepared in conformance with generally accepted accounting... expenses and all other assets which, under generally accepted accounting principles, are deemed intangible...

46 CFR 298.42 - Reporting requirements-financial statements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... statements be in accordance with generally accepted accounting principles, by accountants as described in... report and an annual financial report, prepared in accordance with generally accepted accounting... 46 Shipping 8 2010-10-01 2010-10-01 false Reporting requirements-financial statements. 298.42...

48 CFR 1352.215-76 - Cost or pricing data.

Code of Federal Regulations, 2014 CFR

2014-10-01

...: The offeror shall list the categories of professional or technical personnel required to perform the....—should be discussed. (3) Overhead Costs. Generally, the offeror's accounting system and estimating... in accordance with generally accepted accounting principles, will be accepted. Proposed overhead...

48 CFR 1352.215-76 - Cost or pricing data.

Code of Federal Regulations, 2011 CFR

2011-10-01

...: The offeror shall list the categories of professional or technical personnel required to perform the....—should be discussed. (3) Overhead Costs. Generally, the offeror's accounting system and estimating... in accordance with generally accepted accounting principles, will be accepted. Proposed overhead...

48 CFR 1352.215-76 - Cost or pricing data.

Code of Federal Regulations, 2010 CFR

2010-10-01

...: The offeror shall list the categories of professional or technical personnel required to perform the....—should be discussed. (3) Overhead Costs. Generally, the offeror's accounting system and estimating... in accordance with generally accepted accounting principles, will be accepted. Proposed overhead...

48 CFR 1352.215-76 - Cost or pricing data.

Code of Federal Regulations, 2013 CFR

2013-10-01

...: The offeror shall list the categories of professional or technical personnel required to perform the....—should be discussed. (3) Overhead Costs. Generally, the offeror's accounting system and estimating... in accordance with generally accepted accounting principles, will be accepted. Proposed overhead...

48 CFR 1352.215-76 - Cost or pricing data.

Code of Federal Regulations, 2012 CFR

2012-10-01

...: The offeror shall list the categories of professional or technical personnel required to perform the....—should be discussed. (3) Overhead Costs. Generally, the offeror's accounting system and estimating... in accordance with generally accepted accounting principles, will be accepted. Proposed overhead...

7 CFR 770.3 - Eligibility requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... without adequate uncommitted funds, based on Generally Accepted Accounting Principles, or another financial accounting method acceptable to Secretary of Interior to acquire lands or interests therein within...

7 CFR 4280.56 - Submission of reports and audits.

Code of Federal Regulations, 2010 CFR

2010-01-01

... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE LOANS AND GRANTS Rural Economic Development... Economic Development Loan and Grant Program” to Rural Development on an annual basis until it no longer... accordance with Generally Accepted Government Auditing Standards or Generally Accepted Accounting Principles...

18 CFR 301.6 - Appendix 1 instructions.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF ENERGY REGULATIONS FOR FEDERAL POWER MARKETING ADMINISTRATIONS AVERAGE SYSTEM COST METHODOLOGY... must be in accord with Generally Accepted Accounting Principles and Practices as these principles and...

GASB Achieves Standardization, Recognition.

ERIC Educational Resources Information Center

Bissell, George E.

1986-01-01

In 1984 the Governmental Accounting Standards Board, created to solidify accounting principles for government entities, enumerated Generally Accepted Accounting Principles endorsed by the American Institute of Certified Public Accountants and the National Council on Governmental Accounting. These principles have recently been approved for school…

77 FR 8938 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-15

... contained sufficient clarity for certain definitions, such as ``commodities,'' ``corporate debt,'' ``US... internal definitions of business lines and to comply with generally accepted accounting principles (``GAAP... and equitable principles of trade,'' and, ``in general, to protect investors and the public interest...

Accounting Principles 30G. Interim Guide.

ERIC Educational Resources Information Center

Manitoba Dept. of Education and Training, Winnipeg.

This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

17 CFR 230.436 - Consents required in special cases.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accepted auditing standards, the objective of which is an expression of opinion regarding the financial... financial information so that it conforms with generally accepted accounting principles. (e) Where a counsel...

17 CFR 240.13b2-2 - Representations and conduct in connection with the preparation of required reports and documents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... misleading” include, but are not limited to, actions taken at any time with respect to the professional... material violations of generally accepted accounting principles, generally accepted auditing standards, or other professional or regulatory standards); (ii) Not to perform audit, review or other procedures...

17 CFR 240.13b2-2 - Representations and conduct in connection with the preparation of required reports and documents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... misleading” include, but are not limited to, actions taken at any time with respect to the professional... material violations of generally accepted accounting principles, generally accepted auditing standards, or other professional or regulatory standards); (ii) Not to perform audit, review or other procedures...

17 CFR 240.13b2-2 - Representations and conduct in connection with the preparation of required reports and documents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... misleading” include, but are not limited to, actions taken at any time with respect to the professional... material violations of generally accepted accounting principles, generally accepted auditing standards, or other professional or regulatory standards); (ii) Not to perform audit, review or other procedures...

17 CFR 240.13b2-2 - Representations and conduct in connection with the preparation of required reports and documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... misleading” include, but are not limited to, actions taken at any time with respect to the professional... material violations of generally accepted accounting principles, generally accepted auditing standards, or other professional or regulatory standards); (ii) Not to perform audit, review or other procedures...

17 CFR 240.13b2-2 - Representations and conduct in connection with the preparation of required reports and documents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... misleading” include, but are not limited to, actions taken at any time with respect to the professional... material violations of generally accepted accounting principles, generally accepted auditing standards, or other professional or regulatory standards); (ii) Not to perform audit, review or other procedures...

47 CFR 32.1 - Background.

Code of Federal Regulations, 2010 CFR

2010-10-01

... financial accounting system which reports the results of operational and financial events in a manner which... permit upon the consistency of the well established body of accounting theories and principles commonly referred to as generally accepted accounting principles. ...

A Principles-Based Approach to Teaching International Financial Reporting Standards (IFRS)

ERIC Educational Resources Information Center

Persons, Obeua

2014-01-01

This article discusses the principles-based approach that emphasizes a "why" question by using the International Accounting Standards Board (IASB) "Conceptual Framework for Financial Reporting" to question and understand the basis for specific differences between IFRS and U.S. generally accepted accounting principles (U.S.…

12 CFR 363.1 - Scope and definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... accepted accounting principles for the insured depository institution or its holding company and financial statements prepared for regulatory reporting purposes. For recognition and measurement purposes, financial statements prepared for regulatory reporting purposes shall conform to generally accepted accounting...

47 CFR 0.231 - Authority delegated.

Code of Federal Regulations, 2010 CFR

2010-10-01

... of the General Counsel, to determine, in accordance with generally accepted accounting principles for... Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL COMMISSION ORGANIZATION Delegations of Authority... concurrence of the General Counsel, is delegated authority to act upon requests for waiver, reduction or...

76 FR 4896 - Call for Candidates

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-27

... designated to establish generally accepted accounting principles for federal government entities. Generally, non-federal Board members are selected from the general financial community, the accounting and... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Call for Candidates AGENCY: Federal Accounting...

48 CFR 31.201-2 - Determining allowability.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Board, if applicable, otherwise, generally accepted accounting principles and practices appropriate to...) Certain cost principles in this subpart incorporate the measurement, assignment, and allocability rules of... the contract and the requirements of the standards themselves. (c) When contractor accounting...

Financial Management: Independent Examination of the Rights to U.S. Army Corps of Engineers Buildings and Other Structures

DTIC Science & Technology

2005-03-25

of Defense Financial Management Regulation DoD IG Department of Defense Inspector General FAS Financial Accounting Standards GAAP Generally Accepted...Sheet. The net book value represents the difference between the historical acquisition (book) cost and the associated accumulated depreciation of the...not corrected. Criteria Generally Accepted Accounting Principles ( GAAP ). GAAP describes assertions as representations by management that are

77 FR 60988 - Advisory Bulletin on Collateralization of Advances and Other Credit Products Provided by Federal...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-05

... accounting principles that are specific to insurance companies, as opposed to the generally accepted accounting principles in the United States on which the financials of most other domestic companies and all federally insured depository institutions are based. While the statutory accounting principles adopted by...

Accounting Manual for Educational Service Districts in the State of Washington

ERIC Educational Resources Information Center

Lunghofer, Daniel S.

2010-01-01

This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

7 CFR 2201.1 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Index United States Television Household Estimates. Generally Accepted Accounting Principles (GAAP) means a common set of accounting standards and procedures that are either promulgated by an authoritative accounting rulemaking body or accepted as appropriate due to wide-spread application in the United...

34 CFR 668.172 - Financial ratios.

Code of Federal Regulations, 2010 CFR

2010-07-01

... effect of changes in accounting principles, and the effect of changes in accounting estimates; (2) May... marketing costs; (3) Excludes all unsecured or uncollateralized related-party receivables; (4) Excludes all intangible assets defined as intangible in accordance with generally accepted accounting principles; and (5...

46 CFR 232.2 - General instructions.

Code of Federal Regulations, 2011 CFR

2011-10-01

... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.2 General instructions. (a) Use of generally... interpretation letter. (2) A contractor who has a question of financial accounting or reporting procedure pending... accepted accounting principles (promulgated by the Financial Accounting Standards Board of the American...

Criticism of generally accepted fundamentals and methodologies of traffic and transportation theory

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

Kerner, Boris S.

It is explained why the set of the fundamental empirical features of traffic breakdown (a transition from free flow to congested traffic) should be the empirical basis for any traffic and transportation theory that can be reliable used for control and optimization in traffic networks. It is shown that generally accepted fundamentals and methodologies of traffic and transportation theory are not consistent with the set of the fundamental empirical features of traffic breakdown at a highway bottleneck. To these fundamentals and methodologies of traffic and transportation theory belong (i) Lighthill-Whitham-Richards (LWR) theory, (ii) the General Motors (GM) model class (formore » example, Herman, Gazis et al. GM model, Gipps’s model, Payne’s model, Newell’s optimal velocity (OV) model, Wiedemann’s model, Bando et al. OV model, Treiber’s IDM, Krauß’s model), (iii) the understanding of highway capacity as a particular stochastic value, and (iv) principles for traffic and transportation network optimization and control (for example, Wardrop’s user equilibrium (UE) and system optimum (SO) principles). Alternatively to these generally accepted fundamentals and methodologies of traffic and transportation theory, we discuss three-phase traffic theory as the basis for traffic flow modeling as well as briefly consider the network breakdown minimization (BM) principle for the optimization of traffic and transportation networks with road bottlenecks.« less

7 CFR 1425.17 - Eligible commodity and pooling.

Code of Federal Regulations, 2010 CFR

2010-01-01

... to generally accepted accounting principles. (l) A CMA shall not apply marketing losses from a..., DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS COOPERATIVE MARKETING ASSOCIATIONS § 1425.17... marketing proceeds from the commodity in accordance with § 1425.18; and (5) Members agreed to accept a...

13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

Code of Federal Regulations, 2010 CFR

2010-01-01

... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial Accounting Standards Board (FASB), supplemented by Regulatory Accounting Principles (RAP) as identified by... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and...

32 CFR 37.625 - What cost principles or standards do I require for for-profit participants?

Code of Federal Regulations, 2012 CFR

2012-07-01

... research and development activities under the Generally Accepted Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974 1... the participants' other research and development activities (e.g., activities supported by the...

26 CFR 1.482-0T - Outline of regulations under section 482 (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... stock-based compensation with the IDA. (iii) Measurement and timing of stock-based compensation IDC. (A... accepted accounting principles. (4) Time and manner of making the election. (C) Consistency. (4) IDC share... rate. (C) Example. (vi) Financial projections. (vii) Accounting principles. (A) In general. (B...

77 FR 61050 - Agency Information Collection Activities; Proposed Information Collection; Comment Request; Leasing

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-05

... value of the property is recorded in accordance with generally accepted accounting principles (GAAP... banking law and regulations and accounting principles. The OCC uses the information in conducting examinations and as an auditing tool to verify compliance with laws and regulations. In addition, the OCC uses...

78 FR 20705 - Securities Act of 1933; Securities Exchange Act of 1934; Order Regarding Review of FASB...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-05

... accepted for purposes of the securities laws, any accounting principles established by a standard setting... Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting... recognizing the FASB's financial accounting and reporting standards as ``generally accepted'' under Section...

47 CFR 32.1220 - Inventories.

Code of Federal Regulations, 2013 CFR

2013-10-01

... stock including plant supplies, motor vehicles supplies, tools, fuel, other supplies and material and... reporting purposes, as appropriate, in accordance with generally accepted accounting principles. The...

47 CFR 32.1220 - Inventories.

Code of Federal Regulations, 2011 CFR

2011-10-01

... stock including plant supplies, motor vehicles supplies, tools, fuel, other supplies and material and... reporting purposes, as appropriate, in accordance with generally accepted accounting principles. The...

47 CFR 32.1220 - Inventories.

Code of Federal Regulations, 2012 CFR

2012-10-01

... stock including plant supplies, motor vehicles supplies, tools, fuel, other supplies and material and... reporting purposes, as appropriate, in accordance with generally accepted accounting principles. The...

47 CFR 32.1220 - Inventories.

Code of Federal Regulations, 2014 CFR

2014-10-01

... stock including plant supplies, motor vehicles supplies, tools, fuel, other supplies and material and... reporting purposes, as appropriate, in accordance with generally accepted accounting principles. The...

12 CFR 621.13 - Content and standards-general rules.

Code of Federal Regulations, 2010 CFR

2010-01-01

... generally accepted accounting principles and such other accounting requirements, standards, and procedures... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Content and standards-general rules. 621.13 Section 621.13 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING...

43 CFR 12.66 - Non-Federal audit.

Code of Federal Regulations, 2010 CFR

2010-10-01

... COST PRINCIPLES FOR ASSISTANCE PROGRAMS Uniform Administrative Requirements for Grants and Cooperative... generally accepted government auditing standards covering financial audits. (b) Subgrantees. State or local...

34 CFR 668.23 - Compliance audits and audited financial statements.

Code of Federal Regulations, 2010 CFR

2010-07-01

... this section, a government auditor must meet the Government Auditing Standards qualification and... Accounting Office's (GAO's) Government Auditing Standards. (This publication is available from the... generally accepted accounting principles, and audited by an independent auditor in accordance with generally...

12 CFR 741.6 - Financial and statistical and other reports.

Code of Federal Regulations, 2010 CFR

2010-01-01

... greater, but may reflect regulatory accounting principles other than GAAP if the credit union has total.... GAAP means generally accepted accounting principles, as defined in § 715.2(e) of this chapter. GAAP is... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Financial and statistical and other reports...

76 FR 81933 - Agency Information Collection Activities Regarding Savings and Loan Holding Companies...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-29

... accounting principles (SAP) financial statements. The proposal also stated that there could be a few SLHCs... Generally Accepted Accounting Principles (``GAAP'') financial statements that are consolidated at the top... approved by the Board will provide data to analyze the overall financial condition of most SLHCs to ensure...

32 CFR 37.625 - What cost principles or standards do I require for for-profit participants?

Code of Federal Regulations, 2010 CFR

2010-07-01

... research and development activities under the Generally Accepted Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974 1... participants themselves or by non-Federal sponsors). 1 Copies may be obtained from the Financial Accounting...

7 CFR 1421.406 - Reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

...-MARKETING ASSISTANCE LOANS AND LOAN DEFICIENCY PAYMENTS FOR 2008 THROUGH 2012 Designated Marketing... financial statement prepared according to generally accepted accounting principles; (2) A report of audit or...

17 CFR 210.11-03 - Presentation of financial forecast.

Code of Federal Regulations, 2010 CFR

2010-04-01

... required by generally accepted accounting principles. Form and Content of Schedules general ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Presentation of financial... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES...

7 CFR 277.17 - Audit requirements.

Code of Federal Regulations, 2013 CFR

2013-01-01

.... (2) Audits shall be made in accordance with the General Accounting Office “Standards for Audit of.... These examinations are to determine whether: (1) There is effective control over and proper accounting... in accordance with generally accepted accounting principles. (3) The Federal financial reports...

7 CFR 277.17 - Audit requirements.

Code of Federal Regulations, 2014 CFR

2014-01-01

.... (2) Audits shall be made in accordance with the General Accounting Office “Standards for Audit of.... These examinations are to determine whether: (1) There is effective control over and proper accounting... in accordance with generally accepted accounting principles. (3) The Federal financial reports...

7 CFR 277.17 - Audit requirements.

Code of Federal Regulations, 2011 CFR

2011-01-01

.... (2) Audits shall be made in accordance with the General Accounting Office “Standards for Audit of.... These examinations are to determine whether: (1) There is effective control over and proper accounting... in accordance with generally accepted accounting principles. (3) The Federal financial reports...

7 CFR 277.17 - Audit requirements.

Code of Federal Regulations, 2012 CFR

2012-01-01

.... (2) Audits shall be made in accordance with the General Accounting Office “Standards for Audit of.... These examinations are to determine whether: (1) There is effective control over and proper accounting... in accordance with generally accepted accounting principles. (3) The Federal financial reports...

7 CFR 2201.11 - Application requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... maintenance plan, as well as a marketing strategy; (3) Economic and Financial Analysis. A review of economic... assumptions. These Projections must be prepared in accordance with Generally Accepted Accounting Principles...

17 CFR 230.436 - Consents required in special cases.

Code of Federal Regulations, 2012 CFR

2012-04-01

... of interim financial information was made in accordance with established professional standards for... financial information so that it conforms with generally accepted accounting principles. (e) Where a counsel...

17 CFR 230.436 - Consents required in special cases.

Code of Federal Regulations, 2013 CFR

2013-04-01

... of interim financial information was made in accordance with established professional standards for... financial information so that it conforms with generally accepted accounting principles. (e) Where a counsel...

17 CFR 230.436 - Consents required in special cases.

Code of Federal Regulations, 2014 CFR

2014-04-01

... of interim financial information was made in accordance with established professional standards for... financial information so that it conforms with generally accepted accounting principles. (e) Where a counsel...

13 CFR 120.630 - Qualifications to be a Pool Assembler.

Code of Federal Regulations, 2010 CFR

2010-01-01

... the extent that it impacts performance measures, and other performance related measurements and... its books and records in accordance with generally accepted accounting principles or in accordance...

49 CFR 1200.1 - Financial statements released by carriers.

Code of Federal Regulations, 2010 CFR

2010-10-01

..., except in reports to this Board, based on generally accepted accounting principles for which there is... 49 Transportation 9 2010-10-01 2010-10-01 false Financial statements released by carriers. 1200.1... TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (CONTINUED) ACCOUNTS, RECORDS AND REPORTS GENERAL ACCOUNTING...

Intelligence Testing 1928-1978: What Next?

ERIC Educational Resources Information Center

Vernon, Philip E.

Attention is drawn to the ways in which current conceptions of intelligence and its measurement differ from those which were generally accepted in 1928. The following principles underlying intelligence testing were generally agreed upon in 1928: (1) the assumption of intelligence as a recognizable attribute, responsible for differences among…

75 FR 51881 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-23

... Corporations. The regulation provides that financial statement information must be expressed in U.S. dollars translated according to U.S. generally accepted accounting principles and permits functional reporting of...

29 CFR 4007.8 - Late payment penalty charges.

Code of Federal Regulations, 2011 CFR

2011-07-01

... actuary to be a reasonable estimate that takes into account the most current data available to the enrolled actuary and that has been determined in accordance with generally accepted actuarial principles...

Cosmological Models and Stability

NASA Astrophysics Data System (ADS)

Andersson, Lars

Principles in the form of heuristic guidelines or generally accepted dogma play an important role in the development of physical theories. In particular, philosophical considerations and principles figure prominently in the work of Albert Einstein. As mentioned in the talk by Jiří Bičák at this conference, Einstein formulated the equivalence principle, an essential step on the road to general relativity, during his time in Prague 1911-1912. In this talk, I would like to discuss some aspects of cosmological models. As cosmology is an area of physics where "principles" such as the "cosmological principle" or the "Copernican principle" play a prominent role in motivating the class of models which form part of the current standard model, I will start by comparing the role of the equivalence principle to that of the principles used in cosmology. I will then briefly describe the standard model of cosmology to give a perspective on some mathematical problems and conjectures on cosmological models, which are discussed in the later part of this paper.

26 CFR 1.482-0T - Outline of regulations under section 482 (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... accounting requirements. (i) In general. (ii) Reliance on financial accounting. (4) CSA reporting...). (a) In general. (1) RAB share method for cost sharing transactions (CSTs). (2) Methods for platform... accepted accounting principles. (4) Time and manner of making the election. (C) Consistency. (4) IDC share...

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

40 CFR 798.5450 - Rodent dominant lethal assay.

Code of Federal Regulations, 2014 CFR

2014-07-01

... germinal tissue of the test species. Dominant lethals are generally accepted to be the result of... methanesulfonate. (d) Test method—(1) Principle. Generally, male animals are exposed to the test substance and... female in the treated group over the dead implants per female in the control group reflects the post...

40 CFR 798.5450 - Rodent dominant lethal assay.

Code of Federal Regulations, 2011 CFR

2011-07-01

... germinal tissue of the test species. Dominant lethals are generally accepted to be the result of... methanesulfonate. (d) Test method—(1) Principle. Generally, male animals are exposed to the test substance and... female in the treated group over the dead implants per female in the control group reflects the post...

40 CFR 798.5450 - Rodent dominant lethal assay.

Code of Federal Regulations, 2010 CFR

2010-07-01

... germinal tissue of the test species. Dominant lethals are generally accepted to be the result of... methanesulfonate. (d) Test method—(1) Principle. Generally, male animals are exposed to the test substance and... female in the treated group over the dead implants per female in the control group reflects the post...

40 CFR 798.5450 - Rodent dominant lethal assay.

Code of Federal Regulations, 2012 CFR

2012-07-01

... germinal tissue of the test species. Dominant lethals are generally accepted to be the result of... methanesulfonate. (d) Test method—(1) Principle. Generally, male animals are exposed to the test substance and... female in the treated group over the dead implants per female in the control group reflects the post...

40 CFR 798.5450 - Rodent dominant lethal assay.

Code of Federal Regulations, 2013 CFR

2013-07-01

... germinal tissue of the test species. Dominant lethals are generally accepted to be the result of... methanesulfonate. (d) Test method—(1) Principle. Generally, male animals are exposed to the test substance and... female in the treated group over the dead implants per female in the control group reflects the post...

78 FR 21492 - Small Shipyard Grant Program; Application Deadlines

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-10

... accountant, according to U.S. generally accepted accounting principles, not on an income-tax basis. The... statements are not available. Note: Do not provide tax returns. Section 9: Statement regarding the...

76 FR 77307 - Assistance to Small Shipyard Grant Program

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-12

..., prepared by a certified public accountant, according to U.S. generally accepted accounting principles, not... Agencies Appropriations Act, 2012, Public Law 112-55, this notice announces the intention of the Maritime...

Pesticide Label Review Training

EPA Pesticide Factsheets

This training will help ensure that reviewers evaluate labels according to four core principles. It also will help pesticide registrants developing labels understand what EPA expects of pesticide labels, and what the Agency generally finds acceptable.

Skepticism and Denial: Drawing a line

NASA Astrophysics Data System (ADS)

Byrne, J. M.; Brown, M. B.; Peacock, K.

2016-12-01

Climate denialism is distinct from a merely skeptical attitude towards generally accepted views in climate science. But drawing the line between them takes care—there are similarities between skepticism and denial, including a shared reluctance to accept conclusions that nearly all qualified scientists take to be well-justified. Here we will explore both how to draw the line, and how to effectively communicate the differences between denial and skepticism. Identifying which of these two terms best describes someone's attitude turns on whether they reject a generally accepted view based on a `high threshold' for acceptance of conclusions in general, or from a preference that the conclusion in question be false. In most cases, denialism manifests in disregard and mistreatment of evidence, including selective quotation, credulous endorsement of bad sources and incredulous rejection of good sources. Historically, current accepted views became dominant as alternatives were excluded and arguments supporting current views accumulated. The accumulated record of evidence and successful application of those views sets a high bar for proposed alternatives to them. Pure skeptics may refuse to endorse generally accepted views without rejecting or distorting the strong evidence for those views, and typically support policy responses based on the implications of that evidence. But deniers who reject scientific conclusions reject the evidence for those views while endorsing views that a true skeptic would regard as less plausible and well-supported than the accepted views. Thus motivated cognition is the key to defining denial. Pascal's famous argument for belief in God illustrates the problem: even assuming God's existence to be extremely improbable, the expected value of believing is far higher than the expected value of disbelieving. But Pascal's argument undermines its own methodology: without reasons to rely on beliefs as reliable guides to successful action, cost-benefit calculations cannot be justified at all. The contribution of this work to the proposed course will aim to ensure students learn how the basic principles needed to understand anthropogenic warming emerged, and why those principles are solidly grounded.

12 CFR 616.6300 - Leasing policies, procedures, and underwriting standards.

Code of Federal Regulations, 2010 CFR

2010-01-01

... at the inception of the lease; (b) Process for estimating the leased asset's market value during the...) Classification of leases in accordance with generally accepted accounting principles; and (k) Tax treatment of...

DOD Financial Management: Marine Corps Statement of Budgetary Resources Audit Results and Lessons Learned

DTIC Science & Technology

2011-09-01

Management Regulation FOS Family of Systems FRD Functional Requirements Document GAAP Generally Accepted Accounting Principles GDA Global Data...Defense Authorization Act (NDAA) for Fiscal Year 2010 mandated that DOD be prepared to validate (certify) that its consolidated financial...accounting principles ( GAAP ) for the federal government. The SBR is designed to provide information on authorized budgeted spending authority and links to

12 CFR 621.5 - Accounting for the allowance for loan losses and chargeoffs.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for the allowance for loan losses... ACCOUNTING AND REPORTING REQUIREMENTS General Rules § 621.5 Accounting for the allowance for loan losses and... according to generally accepted accounting principles. (b) Develop, adopt, and consistently apply policies...

Ethical Perceptions of Customers Towards the Services of Foreign Branch Banks in Northern Cyprus

NASA Astrophysics Data System (ADS)

Veli Safakli, Okan

Nowadays, the ethical principles, which are institutionalized as generally accepted principles like the human rights, have become very popular in the banking sector like in many other sectors. The implementation of these principles provides public trust and reputation as well as competitive edge to the banks. The branches of the foreign banks, which have their head offices in foreign countries, are expected to be in harmony with the ethical principles more than the local banks. Therefore, ethical perceptions of customers towards the services of the foreign branch banks in Northern Cyprus have been researched in this study. According to this survey, it was found out that the foreign branch banks, generally, respect the ethical principles as expected. However, there is a necessity of institutional and administrative restructuring in the direction of improving the quality of the ethic standards used in these banks.

45 CFR 95.13 - In which quarter we consider an expenditure made.

Code of Federal Regulations, 2010 CFR

2010-10-01

... have been made in the quarter the expenditure was recorded in the accounting records of any State agency in accordance with generally accepted accounting principles. [46 FR 3529, Jan. 15, 1981, as...

45 CFR 13.4 - Eligibility of applicants.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Marketing Act (12 U.S.C. 1141j(a)) with not more than 500 employees; (3) Individuals with a net worth of not... net worth of an applicant is determined by generally accepted accounting principles. (d) Whether an...

42 CFR 440.340 - Actuarial report for benchmark-equivalent coverage.

Code of Federal Regulations, 2010 CFR

2010-10-01

... individual who is a member of the American Academy of Actuaries (AAA). (2) Using generally accepted actuarial principles and methodologies of the AAA. (3) Using a standardized set of utilization and price factors. (4...

45 CFR 156.470 - Allocation of rates for advance payments of the premium tax credit.

Code of Federal Regulations, 2014 CFR

2014-10-01

... of Actuaries in accordance with generally accepted actuarial principles and methodologies; (2...) of this section is performed by a member of the American Academy of Actuaries in accordance with...

Economic Limits to Corporate Growth in America

DTIC Science & Technology

2006-12-01

domestic product and the value-added accounting methods involved here. Mankiw (2004) provides a thorough overview of the concepts, their importance...data focus on compliance with generally accepted accounting principles (GAAP), economic data focus on measuring the economic essence of what is...www.socialsecurity.gov/OACT/TR/TR06/tr06.pdf. Last accessed May 30, 2006. Brealy, R.A., Myers, S.C. & Allen, F. (2006). Principles of Corporate

76 FR 36130 - Call for Candidates

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-21

... Budget. FASAB is the body designated to establish generally accepted accounting principles for federal... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Call for Candidates AGENCY: Federal Accounting... candidates. Any applicant who provided the Federal Accounting Standards Advisory Board (FASAB or the Board...

12 CFR 347.304 - Accounting for fees on international loans.

Code of Federal Regulations, 2010 CFR

2010-01-01

... accepted accounting principles. ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Accounting for fees on international loans. 347... OF GENERAL POLICY INTERNATIONAL BANKING International Lending § 347.304 Accounting for fees on...

GASB 8 Compliance; Guidelines to Ease the Pain.

ERIC Educational Resources Information Center

McDougall, Donald B.

1991-01-01

Offers advice to schools and colleges attempting to bring their existing accounting procedures into conformity with "generally accepted accounting principles." Provides data categories for school asset lists and definitions of "cost" most frequently used in fixed asset management. (MLF)

Are we ready for the ERAS protocol in colorectal surgery?

PubMed

Kisielewski, Michał; Rubinkiewicz, Mateusz; Pędziwiatr, Michał; Pisarska, Magdalena; Migaczewski, Marcin; Dembiński, Marcin; Major, Piotr; Rembiasz, Kazimierz; Budzyński, Andrzej

2017-01-01

Modern perioperative care principles in elective colorectal surgery have already been established by international surgical authorities. Nevertheless, barriers to the introduction of routine evidence-based clinical care and changing dogmas still exist. One of the factors is the surgeon. To assess perioperative care trends in elective colorectal surgery among general surgery consultants in surgical departments in Malopolska Voivodeship, Poland. An anonymous standardized 20-question questionnaire was developed based on ERAS principles and sent out to Malopolska Voivodeship general surgery departments. Answers of general surgery consultants showed the level of acceptance of elements of perioperative care. The overall response rate was 66%. Several elements (antibiotic and antithrombotic prophylaxis, postoperative oxygen therapy, no nasogastric tubes) had quite a high acceptance rate. On the other hand, most crucial surgical perioperative elements (lack of mechanical bowel preparation, preoperative oral carbohydrate loading, use of laparoscopy and lack of drains, early fluid and oral diet intake, early mobilization) were not followed according to evidence-based ERAS protocol recommendations. Surgeons were not willing to change their practice, but were supportive of changes in anesthesiologist-dependent elements of perioperative care, such as restrictive fluid therapy, use of transversus abdominis plane blocks, etc. Many elements of perioperative care in elective colorectal surgery in Malopolska Voivodeship are still dictated by dogma and are not evidence-based. The level of acceptance of many important ERAS protocol elements is low. Surgeons are ready to accept only changes that do not interfere with their practice.

Involuntary euthanasia of severely ill newborns: is the Groningen Protocol really dangerous?

PubMed Central

Voultsos, P; Chatzinikolaou, F

2014-01-01

Advances in medicine can reduce active euthanasia of newborns with severe anomalies or unusual prematurity, but they cannot eliminate it. In the Netherlands, voluntary active euthanasia among adults and adolescents has been allowed since 2002, when the so-called Groningen Protocol (GP) was formulated as an extension of the law on extremely premature and severely ill newborns. It is maintained that, at bioethical level, it serves the principle of beneficence. Other European countries do not accept the GP, including Belgium. Admissibility of active euthanasia is a necessary, though inadequate, condition for acceptance of the GP. Greece generally prohibits euthanasia, although the legal doctrine considers some of the forms of euthanasia permissible, but not active or involuntary euthanasia. The wide acceptance of passive newborns euthanasia, especially when the gestational age of the newborns is 22-25 weeks ("grey zone"), admissibility of practices within the limits between active and passive euthanasia (e.g., withholding/withdrawing), of "indirect active euthanasia" and abortion of the late fetus, the tendency to accept after-birth-abortion (infanticide) in the bioethical theory, the lower threshold for application of withdrawing in neonatal intensive care units compared with pediatric intensive care units, all the above advocate wider acceptance of the GP. However, the GP paves the way for a wide application of involuntary (or pseudo-voluntary) euthanasia (slippery slope) and contains some ambiguous concepts and requirements (e.g., "unbearable suffering"). It is suggested that the approach to the sensitive and controversial ethical dilemmas concerning the severely ill newborns is done not through the GP, but rather, through a combination of virtue bioethics (especially in the countries of the so-called "Mediterranean bioethical zone") and of the principles of principlism which is enriched, however, with the "principle of mutuality" (enhancement of all values and principles, especially with the principles of "beneficence" and "justice"), in order to achieve the "maximal" bioethical approach, along with the establishment of circumstances and alternatives that minimize or eliminate the relevant bioethical dilemmas and conflicts between the fundamental principles. Thus, the most appropriate/fairest choices are made (by trained parents and physicians), considering all interests involved as much as possible. Hippokratia 2014; 18 (3): 196-203. PMID:25694750

Involuntary euthanasia of severely ill newborns: is the Groningen Protocol really dangerous?

PubMed

Voultsos, P; Chatzinikolaou, F

2014-01-01

Advances in medicine can reduce active euthanasia of newborns with severe anomalies or unusual prematurity, but they cannot eliminate it. In the Netherlands, voluntary active euthanasia among adults and adolescents has been allowed since 2002, when the so-called Groningen Protocol (GP) was formulated as an extension of the law on extremely premature and severely ill newborns. It is maintained that, at bioethical level, it serves the principle of beneficence. Other European countries do not accept the GP, including Belgium. Admissibility of active euthanasia is a necessary, though inadequate, condition for acceptance of the GP. Greece generally prohibits euthanasia, although the legal doctrine considers some of the forms of euthanasia permissible, but not active or involuntary euthanasia. The wide acceptance of passive newborns euthanasia, especially when the gestational age of the newborns is 22-25 weeks ("grey zone"), admissibility of practices within the limits between active and passive euthanasia (e.g., withholding/withdrawing), of "indirect active euthanasia" and abortion of the late fetus, the tendency to accept after-birth-abortion (infanticide) in the bioethical theory, the lower threshold for application of withdrawing in neonatal intensive care units compared with pediatric intensive care units, all the above advocate wider acceptance of the GP. However, the GP paves the way for a wide application of involuntary (or pseudo-voluntary) euthanasia (slippery slope) and contains some ambiguous concepts and requirements (e.g., "unbearable suffering"). It is suggested that the approach to the sensitive and controversial ethical dilemmas concerning the severely ill newborns is done not through the GP, but rather, through a combination of virtue bioethics (especially in the countries of the so-called "Mediterranean bioethical zone") and of the principles of principlism which is enriched, however, with the "principle of mutuality" (enhancement of all values and principles, especially with the principles of "beneficence" and "justice"), in order to achieve the "maximal" bioethical approach, along with the establishment of circumstances and alternatives that minimize or eliminate the relevant bioethical dilemmas and conflicts between the fundamental principles. Thus, the most appropriate/fairest choices are made (by trained parents and physicians), considering all interests involved as much as possible. Hippokratia 2014; 18 (3): 196-203.

12 CFR 704.15 - Audit and reporting requirements.

Code of Federal Regulations, 2012 CFR

2012-01-01

... accordance with generally accepted accounting principles (GAAP), which must be audited by an independent... report signatures. The chief executive officer and either the chief accounting officer or chief financial... financial reporting. Notwithstanding the requirements set forth in applicable professional standards, the...

12 CFR 704.15 - Audit and reporting requirements.

Code of Federal Regulations, 2014 CFR

2014-01-01

... accordance with generally accepted accounting principles (GAAP), which must be audited by an independent... report signatures. The chief executive officer and either the chief accounting officer or chief financial... financial reporting. Notwithstanding the requirements set forth in applicable professional standards, the...

12 CFR 704.15 - Audit and reporting requirements.

Code of Federal Regulations, 2013 CFR

2013-01-01

... accordance with generally accepted accounting principles (GAAP), which must be audited by an independent... report signatures. The chief executive officer and either the chief accounting officer or chief financial... financial reporting. Notwithstanding the requirements set forth in applicable professional standards, the...

7 CFR 400.202 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-01-01

... practices. (f) CPA Audit means a professional examination conducted by a CPA in accordance with generally... professional opinion respecting the fairness of presentation of the Financial Statement. (g) Current Assets... Accepted Accounting Principles (GAAP) and reflect the financial position in the Statement of Financial...

7 CFR 400.202 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-01-01

... practices. (f) CPA Audit means a professional examination conducted by a CPA in accordance with generally... professional opinion respecting the fairness of presentation of the Financial Statement. (g) Current Assets... Accepted Accounting Principles (GAAP) and reflect the financial position in the Statement of Financial...

Does Your Annual Financial Report Conform?

ERIC Educational Resources Information Center

Foster, Charles W.

1977-01-01

Requirements for consideration of the Certificate of Conformance award sponsored by the Association of School Business Officials to encourage school districts to adopt and use generally accepted accounting and reporting principles for all funds used in the financial management of the school systems. (Author/MLF)

77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-03

... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...

30 CFR 725.22 - Financial management.

Code of Federal Regulations, 2010 CFR

2010-07-01

.... An agency shall use generally accepted accounting principles and practices, consistently applied... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Financial management. 725.22 Section 725.22... PROGRAM REGULATIONS REIMBURSEMENTS TO STATES § 725.22 Financial management. (a) The agency shall account...

24 CFR 902.33 - Financial reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accordance with Generally Accepted Accounting Principles (GAAP) as further defined by HUD in supplementary... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Financial reporting requirements... URBAN DEVELOPMENT PUBLIC HOUSING ASSESSMENT SYSTEM PHAS Indicator #2: Financial Condition § 902.33...

Consolidating Financial Statements.

ERIC Educational Resources Information Center

Wood, Marcia R.

This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

7 CFR 3052.500 - Scope of audit.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.500 Scope of... statements. The auditor shall determine whether the financial statements of the auditee are presented fairly in all material respects in conformity with generally accepted accounting principles. The auditor...

38 CFR 41.500 - Scope of audit.

Code of Federal Regulations, 2010 CFR

2010-07-01

... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.500 Scope of audit. (a... auditor shall determine whether the financial statements of the auditee are presented fairly in all material respects in conformity with generally accepted accounting principles. The auditor shall also...

42 CFR 56.303 - Project elements.

Code of Federal Regulations, 2013 CFR

2013-10-01

... health professionals under the supervision of physicians or, as appropriate, by health professionals who are peers of the health professionals who provided the services; (ii) Be based on the systematic..., under generally accepted accounting principles, be considered income and expense items; (2) Provides for...

42 CFR 56.303 - Project elements.

Code of Federal Regulations, 2014 CFR

2014-10-01

... health professionals under the supervision of physicians or, as appropriate, by health professionals who are peers of the health professionals who provided the services; (ii) Be based on the systematic..., under generally accepted accounting principles, be considered income and expense items; (2) Provides for...

42 CFR 56.303 - Project elements.

Code of Federal Regulations, 2012 CFR

2012-10-01

... health professionals under the supervision of physicians or, as appropriate, by health professionals who are peers of the health professionals who provided the services; (ii) Be based on the systematic..., under generally accepted accounting principles, be considered income and expense items; (2) Provides for...

76 FR 72459 - Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-23

... discloses or releases financial information in a manner that is calculated or presented other than in accordance with generally accepted accounting principles (``GAAP'') to provide a reconciliation of the non-GAAP financial information to the most directly comparable GAAP financial measure. Regulation G...

7 CFR 1215.30 - Duties.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Duties. 1215.30 Section 1215.30 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... statements to be prepared in conformity with generally accepted accounting principles and to be audited by an...

7 CFR 1209.39 - Duties.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Duties. 1209.39 Section 1209.39 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... statements to be prepared in conformity with generally accepted accounting principles and to be audited by an...

44 CFR 62.24 - WYO participation criteria.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accounting firm performed in compliance with generally accepted accounting principles that show no material..., including marketing of flood insurance policies, the applicant will submit information concerning its plans for the WYO Program including plans for the training and support of producers and staff, marketing...

7 CFR 1425.4 - Approval.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS COOPERATIVE MARKETING ASSOCIATIONS § 1425.4 Approval. (a) For a cooperative to gain CMA status to participate in a marketing assistance loan or Loan deficiency... prepared in accordance with generally accepted accounting principles; (3) A copy of the articles of...

20 CFR 633.309 - Recordkeeping requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... data components provide federally-required records and reports that are accurate, uniform in definition... accordance with established program definitions contained in the Act and these regulations; (2) Follow..., consistent, and accurate; (5) Meet generally accepted accounting principles as prescribed in 41 CFR part 29...

7 CFR 3052.500 - Scope of audit.

Code of Federal Regulations, 2011 CFR

2011-01-01

... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.500 Scope of... statements. The auditor shall determine whether the financial statements of the auditee are presented fairly in all material respects in conformity with generally accepted accounting principles. The auditor...

38 CFR 41.500 - Scope of audit.

Code of Federal Regulations, 2011 CFR

2011-07-01

... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.500 Scope of audit. (a... auditor shall determine whether the financial statements of the auditee are presented fairly in all material respects in conformity with generally accepted accounting principles. The auditor shall also...

45 CFR 156.470 - Allocation of rates and claims costs for advance payments of cost-sharing reductions and the...

Code of Federal Regulations, 2013 CFR

2013-10-01

... the American Academy of Actuaries in accordance with generally accepted actuarial principles and... paragraph (b) of this section is performed by a member of the American Academy of Actuaries in accordance...

76 FR 52676 - Notice of Proposed Information Collection: Comment Request; Multifamily Financial Management...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-23

... housing program participants to submit financial data electronically, using generally accepted accounting principles, in a prescribed format. HUD collects the financial information from participants to evaluate the... Information Collection: Comment Request; Multifamily Financial Management Template AGENCY: Office of the...

47 CFR 32.16 - Changes in accounting standards.

Code of Federal Regulations, 2010 CFR

2010-10-01

... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...

25 CFR 571.12 - Audit standards.

Code of Federal Regulations, 2010 CFR

2010-04-01

... shall conform to generally accepted accounting principles and the annual audit shall conform to... INVESTIGATIONS Audits § 571.12 Audit standards. (a) Each tribe shall prepare comparative financial statements covering all financial activities of each class II and class III gaming operation on the tribe's Indian...

30 CFR 735.25 - Financial management.

Code of Federal Regulations, 2010 CFR

2010-07-01

... generally accepted accounting principles and practices, consistently applied. Accounting for grant funds... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Financial management. 735.25 Section 735.25... ADMINISTRATION AND ENFORCEMENT § 735.25 Financial management. (a) The agency shall account for grant funds in...

Model Legislation for GAAP and GASB.

ERIC Educational Resources Information Center

Bissell, George E.

1987-01-01

The use of generally accepted accounting principles (GAAP) by all state and local governments may require legislation. Findings from a survey of states to get data on current accounting and financial reporting practices are summarized. Model legislation to provide uniformity in accounting and reporting is presented. (MLF)

Major Changes in Governmental GAAP.

ERIC Educational Resources Information Center

Piotrowski, Craig L.

1988-01-01

The Governmental Accounting Standards Board (GASB) is the standard-setting body for establishing generally accepted accounting principles for school systems and all state and local governments. A brief summary of a statement prepared by GASB's staff outlines the proposed changes in school accounting and financial reporting. (MLF)

7 CFR 4279.137 - Financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... accordance with Generally Accepted Accounting Principles will be required. (b) If specific circumstances... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4279.137 Section 4279.137... § 4279.137 Financial statements. (a) The lender will determine the type and frequency of submission of...

78 FR 37696 - Federal Acquisition Regulation; Updated Postretirement Benefit (PRB) References

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-21

... that were deleted in the Financial Accounting Standards Board's (FASB's) Accounting Standards Codification (ASC) of Generally Accepted Accounting Principles (GAAP). The references no longer exist in the..., 2012, to replace the obsolete references to paragraphs 110, 112, and 113 of Financial Accounting...

18 CFR 351.1 - Financial statements released by carriers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Commission, based on generally accepted accounting principles for which there is authoritative support... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Financial statements... REGULATORY COMMISSION, DEPARTMENT OF ENERGY ACCOUNTS UNDER THE INTERSTATE COMMERCE ACT FINANCIAL STATEMENTS...

15 CFR 806.13 - Miscellaneous.

Code of Federal Regulations, 2010 CFR

2010-01-01

... ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE DIRECT INVESTMENT SURVEYS § 806.13 Miscellaneous. (a) Accounting methods and records. Generally accepted U.S. accounting principles should be followed. Corporations should... filed with the Bureau of Economic Analysis; this should be the copy with the address label if such a...

7 CFR 1737.90 - Loan approval requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF... accounting records are adequate. If the records are not adequate, as determined by RUS based on Generally Accepted Accounting Principles or other accounting conventions as deemed necessary by RUS, a provision will...

18 CFR 367.8 - Extraordinary items.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Extraordinary items. 367.8 Section 367.8 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... are considered generally accepted accounting principles. These items are related to the effects of...

19 CFR 10.595 - Regional value content.

Code of Federal Regulations, 2010 CFR

2010-04-01

... set out in generally accepted accounting principles, the net cost of the good must be determined by... automotive good, subtracting any sales promotion, marketing and after-sales service costs, royalties... promotion, marketing and after-sales service costs, royalties, shipping and packing costs, and non-allowable...

17 CFR 210.2-07 - Communication with audit committees.

Code of Federal Regulations, 2014 CFR

2014-04-01

... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY... to be used; (2) All alternative treatments within Generally Accepted Accounting Principles for...

17 CFR 210.2-07 - Communication with audit committees.

Code of Federal Regulations, 2012 CFR

2012-04-01

... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY... to be used; (2) All alternative treatments within Generally Accepted Accounting Principles for...

17 CFR 210.2-07 - Communication with audit committees.

Code of Federal Regulations, 2013 CFR

2013-04-01

... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY... to be used; (2) All alternative treatments within Generally Accepted Accounting Principles for...

12 CFR 708b.103 - Preparation of merger plan.

Code of Federal Regulations, 2011 CFR

2011-01-01

... includes: (1) Current financial statements for both credit unions; (2) Current delinquent loan summaries and analyses of the adequacy of the Allowance for Loan and Lease Losses account; (3) Consolidated financial statements, including an assessment of the generally accepted accounting principles (GAAP) net...

17 CFR 4.10 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... operator, a principal who participates in making trading decisions for a pool, or who supervises, or has... advisor, a principal who participates in making trading decisions for the account of a client or who..., determined in accord with generally accepted accounting principles, with each position in a commodity...

12 CFR 708b.103 - Preparation of merger plan.

Code of Federal Regulations, 2010 CFR

2010-01-01

... includes: (1) Current financial statements for both credit unions; (2) Current delinquent loan summaries and analyses of the adequacy of the Allowance for Loan and Lease Losses account; (3) Consolidated financial statements, including an assessment of the generally accepted accounting principles (GAAP) net...

46 CFR 298.42 - Reporting requirements-financial statements.

Code of Federal Regulations, 2011 CFR

2011-10-01

... independent certified public accountants licensed to practice by the regulatory authority of a State or other political subdivision of the United States or, licensed public accountants licensed to practice by the... statements be in accordance with generally accepted accounting principles, by accountants as described in...

46 CFR 298.42 - Reporting requirements-financial statements.

Code of Federal Regulations, 2014 CFR

2014-10-01

... independent certified public accountants licensed to practice by the regulatory authority of a State or other political subdivision of the United States or, licensed public accountants licensed to practice by the... statements be in accordance with generally accepted accounting principles, by accountants as described in...

46 CFR 298.42 - Reporting requirements-financial statements.

Code of Federal Regulations, 2012 CFR

2012-10-01

... independent certified public accountants licensed to practice by the regulatory authority of a State or other political subdivision of the United States or, licensed public accountants licensed to practice by the... statements be in accordance with generally accepted accounting principles, by accountants as described in...

46 CFR 298.42 - Reporting requirements-financial statements.

Code of Federal Regulations, 2013 CFR

2013-10-01

... independent certified public accountants licensed to practice by the regulatory authority of a State or other political subdivision of the United States or, licensed public accountants licensed to practice by the... statements be in accordance with generally accepted accounting principles, by accountants as described in...

Counterterm counterexamples

NASA Astrophysics Data System (ADS)

Pope, C. N.; Sohnius, M. F.; Stelle, K. S.

We show that, contrary to previous conjectures, there exist acceptable counterterms for Ricci-flat N = 1 and N = 2 super-symmetric σ-models. In the N = 1 case we present infinite sequences of counterterms, starting from the 7-loop order, that do not vanish for general riemannian Ricci-flat metrics but do vanish when the metric is also Kähler. We then investigate the counterterms for theories with Ricci-flat Kähler metrics (i.e. N = 2 models). Acceptable counterterms must vanish for hyper-Kähler metrics (the N = 4 case), and must respect the principle of universality; i.e. that counterterms to the metric can be expressed without the use of complex structures or other special tensors, which do not exist for general riemannian spaces. We show that a recently proposed 4-loop counterterm for the N = 2 models does indeed satisfy these two conditions, despite the apparent stringency of the universality principle. Hence the finiteness of Ricci-flat N = 1 and N = 2 supersymmetric σ-models seems unlikely to persist beyond the 3-loop order.

Generalized adjustment by least squares ( GALS).

USGS Publications Warehouse

Elassal, A.A.

1983-01-01

The least-squares principle is universally accepted as the basis for adjustment procedures in the allied fields of geodesy, photogrammetry and surveying. A prototype software package for Generalized Adjustment by Least Squares (GALS) is described. The package is designed to perform all least-squares-related functions in a typical adjustment program. GALS is capable of supporting development of adjustment programs of any size or degree of complexity. -Author

75 FR 60287 - Treatment by the Federal Deposit Insurance Corporation as Conservator or Receiver of Financial...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-30

... conditions for sale accounting treatment under generally accepted accounting principles (``GAAP''). The rule... securitization participants. Modifications to GAAP Accounting Standards On June 12, 2009, the Financial Accounting Standards Board (``FASB'') finalized modifications to GAAP through Statement of Financial...

Getting to Know Governmental GAAP.

ERIC Educational Resources Information Center

Bissell, George E.

1987-01-01

Presents the history and an overview of how generally accepted accounting principles (GAAP) are established and by what process the standards are created. School business officials are invited to participate in the Governmental Accounting Standards Board (GASB), established as the standard setting body for state and local governments. (MLF)

75 FR 24796 - FBI Records Management Division National Name Check Program Section User Fees

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-06

... with generally accepted accounting principles, also include such expenses as capital investment... by RMD. Referencing OMB Circular A-25; the Statement of Federal Financial Accounting Standards (SFFAS... financial management directives, Grant Thornton developed a cost accounting methodology and related cost...

46 CFR 232.3 - Chart of accounts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...

77 FR 4384 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-27

.... 78a et seq.) requires Exchange Act registrants that disclose or release financial information in a manner that is calculated or presented other than in accordance with generally accepted accounting principles (``GAAP'') to provide a reconciliation of the non-GAAP financial information to the most directly...

12 CFR 615.5206 - Permanent capital ratio computation.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Permanent capital ratio computation. 615.5206... capital ratio computation. (a) The institution's permanent capital ratio is determined on the basis of the financial statements of the institution prepared in accordance with generally accepted accounting principles...

75 FR 62157 - Dolby Laboratories, Inc.; Notice of Application

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-07

... with the Commission, press releases, marketing materials, and website that it is engaged in the... 388 employees in sales and marketing, 421 employees in products and technology (including 345... sheet as it is not treated as an asset under Generally Accepted Accounting Principles. Dolby also states...

24 CFR 291.5 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... individual bidder through a sealed bid process (or other bid process specifically authorized by the Secretary... organization must: (1) Have a voluntary board; (2)(i) Have a functioning accounting system that is operated in accordance with generally accepted accounting principles; or (ii) Designate an entity that will maintain a...

Borrowing from Business and Equitable Transformation in Education.

ERIC Educational Resources Information Center

Van Der Bijl, Andre

This paper, by focusing on the application of marketing principles from the business environment to the educational environment, illustrates how educational management theorists have taken a generally accepted conceptual framework to maximize consumer satisfaction and competitive advantage and created a conceptual quagmire. The use of principles…

Project Management as Related to Weapon Development in Navy Research and Development Organizations.

DTIC Science & Technology

of management . AGILE a current development program, is traced from inception to the present and unique management problems are discussed. The authors...evaluation is based on two standards of measurement: compliance with Department of Defense policy and conformance to generally accepted principles

Implementation Recommendations for School Districts. GASB Statement No. 34.

ERIC Educational Resources Information Center

Association of School Business Officials International, Reston, VA.

Statement 34 is the most significant change in the history of governmental accounting. It is a dramatic change in the way school districts report and present financial information. This new reporting model affects every public-school organization that issues financial statements in conformity with generally accepted accounting principles (GAAP).…

77 FR 58194 - Self-Regulatory Organizations; The Options Clearing Corporation; Notice of Filing of Proposed...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-19

....S. Generally Accepted Accounting Principles. Canadian clearing members that use Form 1 report the... Organizations; The Options Clearing Corporation; Notice of Filing of Proposed Rule Change Relating to Financial... technical ``housekeeping'' changes to OCC's By-Laws and Rules relating to financial reporting by Canadian...

77 FR 1119 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-09

... in 1984 by agreement of the Financial Accounting Foundation (``FAF'') and ten national associations... standards of accounting and financial reporting for U.S. state and local governments.\\3\\ The GASB is... and publication of the generally accepted accounting principles (``GAAP'') for state and local...

76 FR 14110 - Order Regarding Review of FASB Accounting Support Fee for 2011 Under Section 109 of the Sarbanes...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-15

... recognize, as generally accepted for purposes of the securities laws, any accounting principles established... policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard...

77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-21

... financial information within generally accepted accounting principles that have been discussed with... the person(s) identified by the auditor as responsible for overseeing the accounting and financial...-making authority and responsibility to oversee the accounting and financial reporting processes of the...

75 FR 15597 - Ensuring Enforcement and Implementation of Abortion Restrictions in the Patient Protection and...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-29

... generally accepted accounting principles, OMB funds management circulars, and accounting guidance provided... exchanges that will be operational in 2014. The Act also imposes strict payment and accounting requirements... Federal financial assistance. The guidelines shall also offer technical information that States should...

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…

Report: Audit of Financial Statements As of and for the Years Ended September 30, 2005 and 2004

EPA Pesticide Factsheets

Report #2006-1-00080, September 28, 2006. CSB's financial statements, as of and for the years ended September 30, 2005 and 2004, are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the USA.

7 CFR 1738.19 - Facilities financed.

Code of Federal Regulations, 2010 CFR

2010-01-01

... broadband loans to finance broadband facilities leased under the terms of a capital lease as defined in... under the terms of an operating lease as defined in generally accepted accounting principles. (c) RUS... applicant. (e) RUS will not make a broadband loan to finance the following items: (1) Customer terminal...

12 CFR 652.50 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-01-01

... accordance with generally accepted accounting principles: (1) The par value of outstanding common stock; (2) The par value of outstanding preferred stock; (3) Paid-in capital, which is the amount of owner investment in Farmer Mac in excess of the par value of stock; (4) Retained earnings; and, (5) Any allowances...

34 CFR 600.20 - Application procedures for establishing, reestablishing, maintaining, or expanding institutional...

Code of Federal Regulations, 2010 CFR

2010-07-01

... accordance with Generally Accepted Accounting Principles (GAAP) published by the Financial Accounting... accreditation status, including approval of any non-degree programs it offers; (iii) Audited financial... accordance with the requirements of 34 CFR 668.23; and (iv) Audited financial statements of the institution's...

Adam Smith and the Rhetoric of Style.

ERIC Educational Resources Information Center

Moran, Michael G.

Historians of rhetoric have generally accepted the view that Adam Smith rejected the principles of classical rhetoric. However, while there can be no doubt that Smith greatly truncated the five classical arts of rhetoric (invention, arrangement, style, memory, and delivery) by reducing his concerns largely to style and arrangement, he did not…

29 CFR 4006.4 - Determination of unfunded vested benefits.

Code of Federal Regulations, 2014 CFR

2014-07-01

... effect, its alternative premium funding target under § 4006.5(g). (2) Standard premium funding target. A... the UVB valuation year is the excess (if any) of the plan's premium funding target for the UVB... consistent with generally accepted actuarial principles and practices. (b) Premium funding target—(1) In...

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Code of Federal Regulations, 2012 CFR

2012-10-01

... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Code of Federal Regulations, 2013 CFR

2013-10-01

... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Code of Federal Regulations, 2014 CFR

2014-10-01

... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an Accounting... ASC. The ASC issued by the Office of Economics, Environmental Analysis, and Administration will remain...

40 CFR 35.3550 - Specific capitalization grant agreement requirements.

Code of Federal Regulations, 2010 CFR

2010-07-01

... accounting system used for the DWSRF program must allow for proper measurement of: (1) Revenues earned and... services. (i) Use generally accepted accounting principles. A State must agree to ensure that the State and public water systems receiving assistance will use accounting, audit, and fiscal procedures conforming to...

7 CFR 1484.33 - Must Cooperators follow certain financial management guidelines?

Code of Federal Regulations, 2010 CFR

2010-01-01

... management system that conforms to generally accepted accounting principles. (b) A Cooperator shall institute... documents relating to program activities for 5 calendar years following the end of the applicable marketing... that allows it to provide information by marketing plan year, country or region, activity number, and...

76 FR 39418 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-06

... Proposed Information Collection to OMB; Public Housing Financial Management Template AGENCY: Office of the... requirement described below has been submitted to the Office of Management and Budget (OMB) for review, as... this information be submitted electronically, using generally accepted accounting principles, in a...

77 FR 10765 - Notice of Submission of Proposed Information Collection to OMB; Multifamily Financial Management...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-23

... Proposed Information Collection to OMB; Multifamily Financial Management Template AGENCY: Office of the... described below has been submitted to the Office of Management and Budget (OMB) for review, as required by... participants to submit financial data electronically, using generally accepted accounting principles, in a...

76 FR 36565 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-22

... Proposed Information Collection to OMB; Public Housing Financial Management Template AGENCY: Office of the... described below has been submitted to the Office of Management and Budget (OMB) for review, as required by... information be submitted electronically, using generally accepted accounting principles, in a prescribed...

76 FR 38200 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-29

... Proposed Information Collection to OMB; Public Housing Financial Management Template AGENCY: Office of the... described below has been submitted to the Office of Management and Budget (OMB) for review, as required by... information be submitted electronically, using generally accepted accounting principles, in a prescribed...

12 CFR 211.45 - Accounting for fees on international loans.

Code of Federal Regulations, 2010 CFR

2010-01-01

... accordance with generally accepted accounting principles. [Reg. K, 68 FR 1159, Jan. 9, 2003] Interpretations ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Accounting for fees on international loans. 211... Accounting for fees on international loans. (a) Restrictions on fees for restructured international loans. No...

77 FR 8066 - Semiannual Agenda of Regulations

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-13

... Exceptions or Exemptions for Banks from the Definitions of ``Broker'' or ``Dealer'' in the Securities... definitions of ``broker'' or ``dealer'' in section 3(a)(4)(B) or section 3(a)(5) of the Securities Exchange... securitizations that would be affected by recent changes to generally accepted accounting principles. In effect...

46 CFR 283.2 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-10-01

... the sum of: (1) The present value of all capital leases, as defined and computed in accordance with... similar property. (c) Equity (net worth) means, as of any date, the total of paid-in-capital stock, paid... with generally accepted accounting principles, but adjustable as follows. The net worth shall be...

76 FR 71968 - Proposed Agency Information Collection Activities; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-21

... thereby be included in regulatory capital. Although the accounting for capital contributions is not... contributions in their FR Y-9C report in accordance with generally accepted accounting principles (GAAP). In.... The accounting for capital contributions in the form of notes receivable is set forth in ASC Subtopic...

78 FR 7314 - Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-01

... accounting firm in accordance with generally accepted accounting principles the report of which is made... affordable coverage if the individual's required contribution (determined on an annual basis) for minimum... portion of the required contribution made through a salary reduction arrangement and excluded from gross...

21 CFR 102.5 - General principles.

Code of Federal Regulations, 2011 CFR

2011-04-01

... acceptance or when the labeling or the appearance of the food may otherwise create an erroneous impression... words “containing (or contains) _ percent (or %) ___” or “_ percent (or %) ___” with the first blank... create an erroneous impression that such ingredient(s) or component(s) is present when it is not, and...

21 CFR 102.5 - General principles.

Code of Federal Regulations, 2010 CFR

2010-04-01

... acceptance or when the labeling or the appearance of the food may otherwise create an erroneous impression... words “containing (or contains) _ percent (or %) ___” or “_ percent (or %) ___” with the first blank... create an erroneous impression that such ingredient(s) or component(s) is present when it is not, and...

A COURSE IN MODERN LINGUISTICS.

ERIC Educational Resources Information Center

HOCKETT, CHARLES F.

INTENDED AS AN INTRODUCTORY COLLEGE LINGUISTICS TEXT, THIS BOOK PRESENTS IN AN ORDERLY, AUTONOMOUS WAY THE GENERALLY ACCEPTED FACTS AND PRINCIPLES OF LINGUISTICS FOR THOSE WHO HAVE A PROFESSIONAL NEED TO KNOW SOMETHING ABOUT LANGUAGE. DIVIDED INTO TWELVE SECTIONS, THE BOOK DESCRIBES IN DETAIL IN A PART DEVOTED TO PHONOLOGY, (1) PHONEMES, (2)…

21 CFR 102.5 - General principles.

Code of Federal Regulations, 2012 CFR

2012-04-01

... acceptance or when the labeling or the appearance of the food may otherwise create an erroneous impression... words “containing (or contains) _ percent (or %) ___” or “_ percent (or %) ___” with the first blank... create an erroneous impression that such ingredient(s) or component(s) is present when it is not, and...

21 CFR 102.5 - General principles.

Code of Federal Regulations, 2014 CFR

2014-04-01

... acceptance or when the labeling or the appearance of the food may otherwise create an erroneous impression... words “containing (or contains) _ percent (or %) ___” or “_ percent (or %) ___” with the first blank... create an erroneous impression that such ingredient(s) or component(s) is present when it is not, and...

21 CFR 102.5 - General principles.

Code of Federal Regulations, 2013 CFR

2013-04-01

... acceptance or when the labeling or the appearance of the food may otherwise create an erroneous impression... words “containing (or contains) _ percent (or %) ___” or “_ percent (or %) ___” with the first blank... create an erroneous impression that such ingredient(s) or component(s) is present when it is not, and...

42 CFR 457.431 - Actuarial report for benchmark-equivalent coverage.

Code of Federal Regulations, 2010 CFR

2010-10-01

...— (1) By an individual who is a member of the American Academy of Actuaries; (2) Using generally accepted actuarial principles and methodologies of the American Academy of Actuaries; (3) Using a... coverage. (c) The actuary who prepares the opinion must select and specify the standardized set and...

78 FR 1305 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-08

... value of the property is recorded in accordance with generally accepted accounting principles (GAAP... is necessary. In addition, a bank must value off-lease property at the lower of current fair market value or book value promptly after the property comes off- [[Page 1306

2000 CENSUS Analysis of Fiscal Year 2000 Budget and Internal Control Weaknesses at the U.S. Census Bureau

DTIC Science & Technology

2001-12-01

Act of 1996 FMFIA Federal Managers’ Financial Integrity Act of 1982 FTE full-time equivalent GAAP generally...statements.11 This guidance requires that financial statements be prepared in accordance with U.S. generally accepted accounting principles ( GAAP )12 and the...Federal Financial Statements. 12The Federal Accounting Standards Advisory Board promulgates GAAP for federal government entities. Annual Financial

Defense Departmental Reporting System-Budgetary Was Not Effectively Implemented for the Army General Fund

DTIC Science & Technology

2012-05-31

or events. Unsupported journal vouchers increase the risk of materially misstated balances reported on the AGF financial statements. DFAS...with U.S. generally accepted accounting principles and that the Army automated systems did not support material amounts on the financial statements...files, abnormal balance detection , journal vouchers, and reconciliations between Army and OMB SF 133s and the Statements of Budgetary Resources

Proteinuria in aviation personnel: waiver policy in the U.S. Navy.

PubMed

DeLonga, David M

2003-06-01

Proteinuria is a condition occasionally detected both in applicants for military pilot training and in experienced pilots. Medical personnel involved in the care of either group require a standardized policy for the evaluation and aeromedical disposition of proteinuria for these personnel. A literature search was conducted to obtain current information and prognostic data on proteinuria in the general medical literature. Generally accepted waiver principles were then examined to determine if proteinuria should be waivered in aviation personnel. Other agency policies regarding proteinuria in aviation personnel were examined. The biomedical database records at the Naval Aerospace Medical Institute (NAMI) were searched to discover the U.S. Navy's experience in the evaluation and disposition of aviation personnel with proteinuria. A review of the general medical literature revealed general categories of proteinuria (dependent on protein excretion amount and symptomatology) and the presence or absence of systemic disease that correlated well with prognostic data. These categories provided useful criteria to develop an aeromedical policy that was consistent with previous (informal) NAMI policies, generally accepted waiver principles, and the existing policies of other agencies. Using the above results, a recommended policy for aviation personnel with proteinuria was presented. A recommended policy for the evaluation and aeromedical disposition of aviation personnel with proteinuria was developed for both applicants for U.S. Navy aviation duty as well as in those already serving within the U.S. Navy aviation community.

A general derivation and quantification of the third law of thermodynamics.

PubMed

Masanes, Lluís; Oppenheim, Jonathan

2017-03-14

The most accepted version of the third law of thermodynamics, the unattainability principle, states that any process cannot reach absolute zero temperature in a finite number of steps and within a finite time. Here, we provide a derivation of the principle that applies to arbitrary cooling processes, even those exploiting the laws of quantum mechanics or involving an infinite-dimensional reservoir. We quantify the resources needed to cool a system to any temperature, and translate these resources into the minimal time or number of steps, by considering the notion of a thermal machine that obeys similar restrictions to universal computers. We generally find that the obtainable temperature can scale as an inverse power of the cooling time. Our results also clarify the connection between two versions of the third law (the unattainability principle and the heat theorem), and place ultimate bounds on the speed at which information can be erased.

A general derivation and quantification of the third law of thermodynamics

PubMed Central

Masanes, Lluís; Oppenheim, Jonathan

2017-01-01

The most accepted version of the third law of thermodynamics, the unattainability principle, states that any process cannot reach absolute zero temperature in a finite number of steps and within a finite time. Here, we provide a derivation of the principle that applies to arbitrary cooling processes, even those exploiting the laws of quantum mechanics or involving an infinite-dimensional reservoir. We quantify the resources needed to cool a system to any temperature, and translate these resources into the minimal time or number of steps, by considering the notion of a thermal machine that obeys similar restrictions to universal computers. We generally find that the obtainable temperature can scale as an inverse power of the cooling time. Our results also clarify the connection between two versions of the third law (the unattainability principle and the heat theorem), and place ultimate bounds on the speed at which information can be erased. PMID:28290452

17 CFR 210.3-10 - Financial statements of guarantors and issuers of guaranteed securities registered or being...

Code of Federal Regulations, 2011 CFR

2011-04-01

... than U.S. Generally Accepted Accounting Principles or International Financial Reporting Standards as... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Financial statements of... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY...

77 FR 75259 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-19

... consistent with U.S. generally accepted accounting principles. There were no significant differences in...] FEDERAL RESERVE SYSTEM FEDERAL DEPOSIT INSURANCE CORPORATION Joint Report: Differences in Accounting and... submit an annual report to the Committee on Financial Services of the U.S. House of Representatives and...

77 FR 14843 - [Securities Act of 1933; Release No. 9300/March 7, 2012; Securities Exchange Act of 1934; Release...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-13

..., as generally accepted for purposes of the securities laws, any accounting principles established by a... concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard-setting body...

75 FR 25887 - Self-Regulatory Organizations; Notice of Filing and Immediate Effectiveness of Proposed Rule...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-10

... Generally Accepted Accounting Principles (GAAP). The Exchange also proposes to require firms that fail to... by Amendment No. 1, by NYSE Arca, Inc. Amending Rule 4, Capital Requirements, Financial Reports... Change The Exchange proposes to amend certain financial rules contained in Rule 4. A copy of this filing...

Financial Reporting under GASB Statement No. 34 and ASBO International Certificate of Excellence Financial Reporting.

ERIC Educational Resources Information Center

Heinfeld, Gary

This guide presents a financial model that affects all governmental entities that issue financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The model was prepared to provide school business officials specific examples of school system financial-statement presentations. The guide is divided into six chapters.…

12 CFR 563c.1 - Form and content of financial statements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.1 Form and content of financial... statements shall: (1) Be prepared and presented in accordance with generally accepted accounting principles... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563c...

The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

ERIC Educational Resources Information Center

Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

2011-01-01

Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

76 FR 24082 - Assistance to Small Shipyards Grant Program; Catalog of Federal Domestic Assistance Number: 20.814

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-29

... States Code, and the Department of Defense and Full-Year Continuing Appropriations Act, 2011, 2011 Public... available) year-end, audited, reviewed or compiled financial statements prepared by a certified public accountant, according to U.S. generally accepted accounting principles, not on an income tax basis. September...

24 CFR 1000.139 - What are the standards for insurance entities owned and controlled by recipients?

Code of Federal Regulations, 2013 CFR

2013-04-01

... management staff; (A) The underwriting staff must be composed of insurance professionals with an average of... professional every three years. These audits, actuarial reviews, and management reviews must be submitted to... generally accepted accounting principles (GAAP) and audited by an independent auditor in accordance with...

24 CFR 1000.139 - What are the standards for insurance entities owned and controlled by recipients?

Code of Federal Regulations, 2011 CFR

2011-04-01

... management staff; (A) The underwriting staff must be composed of insurance professionals with an average of... professional every three years. These audits, actuarial reviews, and management reviews must be submitted to... generally accepted accounting principles (GAAP) and audited by an independent auditor in accordance with...

24 CFR 1000.139 - What are the standards for insurance entities owned and controlled by recipients?

Code of Federal Regulations, 2014 CFR

2014-04-01

... management staff; (A) The underwriting staff must be composed of insurance professionals with an average of... professional every three years. These audits, actuarial reviews, and management reviews must be submitted to... generally accepted accounting principles (GAAP) and audited by an independent auditor in accordance with...

Teaching Reading in a Learning Assistance Center.

ERIC Educational Resources Information Center

Caverly, David

This paper reviews nine principles regarding the reading process, and six scaffolds for teaching students to read, and then suggests a specific developmental reading program for a learning center built upon this knowledge. It is generally accepted that four factors interact to form the reading/learning process: (1) Material; (2) Self; (3)…

Activity-Based Costing for Agile Manufacturing Control

DTIC Science & Technology

1998-08-01

INVESTMENT FOR A PROPOSED CAPITAL EQUIPMENT .... PURCHASE...to maintain a complex accounting system to meet your decision-making needs and the requirements of GAAP (Generally Accepted Accounting Principles). An...to be used primarily for job quotation, then some of the secondary activities can be consolidated into "higher" level activities that would shorten the

17 CFR 4.13 - Exemption from registration as a commodity pool operator.

Code of Federal Regulations, 2010 CFR

2010-04-01

... offered and sold without marketing to the public in the United States; (ii) At all times, the pool meets... offered and sold without marketing to the public in the United States; (ii) The person reasonably believes... with generally accepted accounting principles consistently applied. If the person is granted...

77 FR 31400 - Agency Information Collection Activities: Submission to OMB for Revision to a Currently Approved...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-25

... following information collection to the Office of Management and Budget (OMB) for review and clearance under... meeting the definition of a troubled debt restructured loan under Generally Accepted Accounting Principles...-2861, Email: [email protected] . OMB Contact: Office of Management and Budget, Attn: Desk Officer for...

77 FR 65018 - Agency Information Collection Activities: Submission to OMB for Revision to a Currently Approved...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-24

... following information collection to the Office of Management and Budget (OMB) for review and clearance under... meeting the definition of a troubled debt restructured loan under Generally Accepted Accounting Principles...-2861, Email: [email protected] . OMB Contact: Office of Management and Budget, ATTN: Desk Officer for...

76 FR 6191 - Proposed Agency Information Collection Activities; Comment Request-Thrift Financial Report

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-03

...' association concerning the definition of core deposits, which was not an element of the OTS's October 5, 2010.... generally accepted accounting principles (GAAP). The OTS received comments from a bankers' association on... breakdowns by loan category, until the FASB finalizes proposed clarifications to its standards for accounting...

26 CFR 1.475(a)-4 - Valuation safe harbor.

Code of Federal Regulations, 2014 CFR

2014-04-01

... may or may not be subject to mark-to-market accounting under section 475. (c) Eligible taxpayer. An... standard that arrives at fair value in accordance with U.S. Generally Accepted Accounting Principles (U.S.... (iii) Accounting for costs and risks. Valuations may account for appropriate costs and risks, but no...

21 CFR 502.5 - General principles.

Code of Federal Regulations, 2011 CFR

2011-04-01

... acceptance or when the labeling or the appearance of the food may otherwise create an erroneous impression... (or contains) __ percent (or %) __” or “__ percent (or %) __” with the first blank filled in with the... impression that such ingredient(s) or component(s) is present when it is not, and consumers may otherwise be...

21 CFR 502.5 - General principles.

Code of Federal Regulations, 2010 CFR

2010-04-01

... acceptance or when the labeling or the appearance of the food may otherwise create an erroneous impression... (or contains) __ percent (or %) __” or “__ percent (or %) __” with the first blank filled in with the... impression that such ingredient(s) or component(s) is present when it is not, and consumers may otherwise be...

21 CFR 502.5 - General principles.

Code of Federal Regulations, 2013 CFR

2013-04-01

... acceptance or when the labeling or the appearance of the food may otherwise create an erroneous impression... (or contains) __ percent (or %) __” or “__ percent (or %) __” with the first blank filled in with the... impression that such ingredient(s) or component(s) is present when it is not, and consumers may otherwise be...

21 CFR 502.5 - General principles.

Code of Federal Regulations, 2012 CFR

2012-04-01

... acceptance or when the labeling or the appearance of the food may otherwise create an erroneous impression... (or contains) __ percent (or %) __” or “__ percent (or %) __” with the first blank filled in with the... impression that such ingredient(s) or component(s) is present when it is not, and consumers may otherwise be...

21 CFR 502.5 - General principles.

Code of Federal Regulations, 2014 CFR

2014-04-01

... acceptance or when the labeling or the appearance of the food may otherwise create an erroneous impression... (or contains) __ percent (or %) __” or “__ percent (or %) __” with the first blank filled in with the... impression that such ingredient(s) or component(s) is present when it is not, and consumers may otherwise be...

Using Mindfulness- and Acceptance-Based Treatments With Clients From Nondominant Cultural and/or Marginalized Backgrounds: Clinical Considerations, Meta-Analysis Findings, and Introduction to the Special Series.

PubMed

Fuchs, Cara; Lee, Jonathan K; Roemer, Lizabeth; Orsillo, Susan M

2013-02-01

A growing body of research suggests that mindfulness- and acceptance-based principles can increase efforts aimed at reducing human suffering and increasing quality of life. A critical step in the development and evaluation of these new approaches to treatment is to determine the acceptability and efficacy of these treatments for clients from nondominant cultural and/or marginalized backgrounds. This special series brings together the wisdom of clinicians and researchers who are currently engaged in clinical practice and treatment research with populations who are historically underrepresented in the treatment literature. As an introduction to the series, this paper presents a theoretical background and research context for the papers in the series, highlights the elements of mindfulness- and acceptance-based treatments that may be congruent with culturally responsive treatment, and briefly outlines the general principles of cultural competence and responsive treatment. Additionally, the results of a meta-analysis of mindfulness- and acceptance-based treatments with clients from nondominant cultural and/or marginalized backgrounds are presented. Our search yielded 32 studies totaling 2,198 clients. Results suggest small (Hedges' g=.38, 95% CI=.11 - .64) to large (Hedges' g=1.32, 95% CI=.61 - 2.02) effect sizes for mindfulness- and acceptance-based treatments, which varied by study design.

The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

ERIC Educational Resources Information Center

Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

2011-01-01

According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

Measurement of Iron in Egg Yolk: An Instrumental Analysis Experiment Using Biochemical Principles

ERIC Educational Resources Information Center

Maloney, Kevin M.; Quiazon, Emmanuel M.; Indralingam, Ramee

2008-01-01

The generally accepted method to determine iron content in food is by acid digestion or dry ashing and subsequent flame atomic absorption spectrometry or inductively coupled plasma atomic emission spectrometry. We have developed an experiment that chemically extracts the iron from an egg yolk and quantifies it using UV-vis absorption…

Public Choices, Private Costs: An Analysis of Spending and Achievement in Ohio Public Schools.

ERIC Educational Resources Information Center

Damask, James; Lawson, Robert

This report sets up a structure for examining the real costs of public education. It defines three approaches of gathering and reporting cost information: narrow (salaries and current expenditures, excluding capital outlays); generally accepted accounting principles (GAAP) (costs are recorded during the period in which they occur); and broad (all…

Cost Comparability Handbook

DTIC Science & Technology

1998-01-01

Services and private industry . Overall cost analysis is in two segments. The first segment is the end item cost to the customer. It is anticipated...to compete for depot maintenance work. Private industry offerors do not complete a Comparability / Bid Proposal Worksheet (Form 1). These rules and...incorporates governmental cost accounting conventions with standard accounting practices in industry and with generally accepted accounting principles

24 CFR 1000.58 - Are there limitations on the investment of IHBG funds?

Code of Federal Regulations, 2010 CFR

2010-04-01

... with generally accepted auditing principles; and (2) That it is a self-governance Indian tribe or that it has the administrative capacity and controls to responsibly manage the investment. For purposes of... this section. (b) The recipient may invest IHBG funds so long as it demonstrates to HUD: (1) That there...

Considerations for setting the specifications of vaccines.

PubMed

Minor, Philip

2012-05-01

The specifications of vaccines are determined by the particular product and its method of manufacture, which raise issues unique to the vaccine in question. However, the general principles are shared, including the need to have sufficient active material to immunize a very high proportion of recipients, an acceptable level of safety, which may require specific testing or may come from the production process, and an acceptable low level of contamination with unwanted materials, which may include infectious agents or materials used in production. These principles apply to the earliest smallpox vaccines and the most recent recombinant vaccines, such as those against HPV. Manufacturing development includes more precise definitions of the product through improved tests and tighter control of the process parameters. Good manufacturing practice plays a major role, which is likely to increase in importance in assuring product quality almost independent of end-product specifications.

Applications of maximally concentrating optics for solar energy collection

NASA Astrophysics Data System (ADS)

O'Gallagher, J.; Winston, R.

1985-11-01

A new family of optical concentrators based on a general nonimaging design principle for maximizing the geometric concentration, C, for radiation within a given acceptance half angle ±θα has been developed. The maximum limit exceeds by factors of 2 to 10 that attainable by systems using focusing optics. The wide acceptance angles permitted using these techniques have several unique advantages for solar concentrators including the elimination of the diurnal tracking requirement at intermediate concentrations (up to ˜10x), collection of circumsolar and some diffuse radiation, and relaxed tolerances. Because of these advantages, these types of concentrators have applications in solar energy wherever concentration is desired, e.g. for a wide variety of both thermal and photovoltaic uses. The basic principles of nonimaging optical design are reviewed. Selected configurations for thermal collector applications are discussed and the use of nonimaging elements as secondary concentrators is illustrated in the context of higher concentration applications.

17 CFR Appendix B to Part 38 - Guidance on, and Acceptable Practices in, Compliance With Core Principles

Code of Federal Regulations, 2010 CFR

2010-04-01

... Practices in, Compliance With Core Principles B Appendix B to Part 38 Commodity and Securities Exchanges...—Guidance on, and Acceptable Practices in, Compliance With Core Principles 1. This appendix provides guidance on complying with the core principles, both initially and on an ongoing basis, to maintain...

Common Principles and Multiculturalism

PubMed Central

Zahedi, Farzaneh; Larijani, Bagher

2009-01-01

Judgment on rightness and wrongness of beliefs and behaviors is a main issue in bioethics. Over centuries, big philosophers and ethicists have been discussing the suitable tools to determine which act is morally sound and which one is not. Emerging the contemporary bioethics in the West has resulted in a misconception that absolute westernized principles would be appropriate tools for ethical decision making in different cultures. We will discuss this issue by introducing a clinical case. Considering various cultural beliefs around the world, though it is not logical to consider all of them ethically acceptable, we can gather on some general fundamental principles instead of going to the extremes of relativism and absolutism. Islamic teachings, according to the presented evidence in this paper, fall in with this idea. PMID:23908720

Common principles and multiculturalism.

PubMed

Zahedi, Farzaneh; Larijani, Bagher

2009-01-01

Judgment on rightness and wrongness of beliefs and behaviors is a main issue in bioethics. Over centuries, big philosophers and ethicists have been discussing the suitable tools to determine which act is morally sound and which one is not. Emerging the contemporary bioethics in the West has resulted in a misconception that absolute westernized principles would be appropriate tools for ethical decision making in different cultures. We will discuss this issue by introducing a clinical case. Considering various cultural beliefs around the world, though it is not logical to consider all of them ethically acceptable, we can gather on some general fundamental principles instead of going to the extremes of relativism and absolutism. Islamic teachings, according to the presented evidence in this paper, fall in with this idea.

17 CFR 405.1 - Application of part to registered brokers and dealers and to financial institutions; transition...

Code of Federal Regulations, 2010 CFR

2010-04-01

... notes) for such quarter, prepared in accordance with generally accepted accounting principles. [52 FR... provisions of those rules relating to OTC derivatives dealers, constitutes compliance with this part. (b) A... § 405.2, for the month and the quarter during which they were first required to comply with part 402 of...

Monitoring of Biodiversity Indicators in Boreal Forests: A Need for Improved Focus

Treesearch

Ian D. Thompson

2006-01-01

The general principles of scale and coarse and fine filters have been widely accepted, but management agencies and industry are still grappling with the question of what to monitor to detect changes in forest biodiversity after forest management. Part of this problem can be attributed to the lack of focused questions for monitoring associated with an absence of null...

The contribution of new findings and ideas to the old principles of teratology.

PubMed

Jelínek, Richard

2005-01-01

Although the last generally accepted concept of principles of teratology was issued more than 30 years ago, the cause of less than 50% of all congenital anomalies is known and no substantial change in their incidence has been observed worldwide. In the meantime, powerful techniques of molecular biology as well as many sophisticated preventive measures have been introduced with marginal effects on the overall birth defects numbers. In this paper, we follow the history of basic concepts of teratology starting with Isidore Geoffroy Saint-Hilaire and Dareste, followed in the 20th century by James Wilson. Since that time no bright and completely new idea, which would deserve the name principle, has emerged. The advanced molecular studies support the long-existing principles and disclose the great variability of individuals and their responses to adverse exposures. In this way, the future of teratology counseling may be seen in a deep analysis of any individual case.

How protein chemists learned about the hydrophobic factor.

PubMed Central

Tanford, C.

1997-01-01

It is generally accepted today that the hydrophobic force is the dominant energetic factor that leads to the folding of polypeptide chains into compact globular entities. This principle was first explicitly introduced to protein chemists in 1938 by Irving Langmuir, past master in the application of hydrophobicity to other problems, and was enthusiastically endorsed by J.D. Bernal. But both proposal and endorsement came in the course of a debate about a quite different structural principle, the so-called "cyclol hypothesis" proposed by D. Wrinch, which soon proved to be theoretically and experimentally unsupportable. Being a more tangible idea, directly expressed in structural terms, the cyclol hypothesis received more attention than the hydrophobic principle and the latter never actually entered the mainstream of protein science until 1959, when it was thrust into the limelight in a lucid review by W. Kauzmann. A theoretical paper by H.S. Frank and M. Evans, not itself related to protein folding, probably played a major role in the acceptance of the hydrophobicity concept by protein chemists because it provided a crude but tangible picture of the origin of hydrophobicity per se in terms of water structure. PMID:9194199

New robotics: design principles for intelligent systems.

PubMed

Pfeifer, Rolf; Iida, Fumiya; Bongard, Josh

2005-01-01

New robotics is an approach to robotics that, in contrast to traditional robotics, employs ideas and principles from biology. While in the traditional approach there are generally accepted methods (e. g., from control theory), designing agents in the new robotics approach is still largely considered an art. In recent years, we have been developing a set of heuristics, or design principles, that on the one hand capture theoretical insights about intelligent (adaptive) behavior, and on the other provide guidance in actually designing and building systems. In this article we provide an overview of all the principles but focus on the principles of ecological balance, which concerns the relation between environment, morphology, materials, and control, and sensory-motor coordination, which concerns self-generated sensory stimulation as the agent interacts with the environment and which is a key to the development of high-level intelligence. As we argue, artificial evolution together with morphogenesis is not only "nice to have" but is in fact a necessary tool for designing embodied agents.

DOD Financial Management: Greater Visibility Needed to Better Assess Audit Readiness for Property, Plant, and Equipment

DTIC Science & Technology

2016-05-01

with U.S. generally accepted accounting principles and establish and maintain effective internal control over financial reporting and compliance with... Accountability Office Highlights of GAO-16-383, a report to congressional committees May 2016 DOD FINANCIAL MANAGEMENT Greater Visibility... Accounting Standards Advisory Board FIAR Financial Improvement and Audit Readiness IUS internal-use software NDAA National Defense Authorization Act

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

DTIC Science & Technology

2016-03-01

information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

The Education & Financial Systems of the World & the Big Con. Part One--World Education & Education Reform in Europe. Report 10. Updated.

ERIC Educational Resources Information Center

Redovich, Dennis W.

Observations of schools and the economies of various countries and regions (including the Eastern and Western Europe, Scandinavia, and the United States) suggest that the following generally accepted principles may be called hoaxes: (1) great numbers of new emerging jobs of the future will require much higher skill levels for workers; (2)…

Validation in Support of Internationally Harmonised OECD Test Guidelines for Assessing the Safety of Chemicals.

PubMed

Gourmelon, Anne; Delrue, Nathalie

Ten years elapsed since the OECD published the Guidance document on the validation and international regulatory acceptance of test methods for hazard assessment. Much experience has been gained since then in validation centres, in countries and at the OECD on a variety of test methods that were subjected to validation studies. This chapter reviews validation principles and highlights common features that appear to be important for further regulatory acceptance across studies. Existing OECD-agreed validation principles will most likely generally remain relevant and applicable to address challenges associated with the validation of future test methods. Some adaptations may be needed to take into account the level of technique introduced in test systems, but demonstration of relevance and reliability will continue to play a central role as pre-requisite for the regulatory acceptance. Demonstration of relevance will become more challenging for test methods that form part of a set of predictive tools and methods, and that do not stand alone. OECD is keen on ensuring that while these concepts evolve, countries can continue to rely on valid methods and harmonised approaches for an efficient testing and assessment of chemicals.

Jacobi's Principle and Hertz' Definition of Time

NASA Astrophysics Data System (ADS)

Treder, Hans-J.; Bleyer, Ulrich; Liebscher, Dierck-E.

This article should remind the interest which D.D.Ivanenko always had in the fundamental questions of Mach's ideas for founding the physics of inertia. Even today, we have no generally accepted idea yet how to quantify the general demand for a theory, in which the existence and not only the amount of inertia of a body is determined by the configuration of the surrounding universe. The actual discussion centers around the problem of introducing time in theoretical constructions without time, and this paper shall be a contribution to this dicussion…

DOD Financial Management: Actions Under Way Need to Be Successfully Completed to Address Long-standing Funds Control Weaknesses

DTIC Science & Technology

2014-04-01

FISCAM Federal Information System Controls Audit Manual FMFIA Federal Managers’ Financial Integrity Act FMR Financial Management Regulation GAAP ...rules are incorporated into generally accepted accounting principles ( GAAP ) for the federal government. For additional information on the two methods of...to hold executive branch officials accountable for proper use of budgetary resources, and to ensure proper stewardship and transparency of the use

The government's best offense is deference: the decision of the Supreme Court in Shalala v. Guernsey Memorial Hospital.

PubMed

Roth, R L

1995-01-01

The United States Supreme Court agreed with the Secretary of Health and Human Services that Guernsey Memorial Hospital's advance refunding transaction costs would be subject to a medicare reimbursement policy that is not based upon generally accepted accounting principles. According to the sharp dissent in this case, this policy, set forth in a manual provision, contradicts federal regulations.

Implementation of utaut model to understand the use of virtual classroom principle in higher education

NASA Astrophysics Data System (ADS)

Aditya, B. R.; Permadi, A.

2018-03-01

This paper describes implementation of Unified Theory of Acceptance and User of Technology (UTAUT) model to assess the use of virtual classroom in support of teaching and learning in higher education. The purpose of this research is how virtual classroom that has fulfilled the basic principle can be accepted and used by students positively. This research methodology uses the quantitative and descriptive approach with a questionnaire as a tool for measuring the height of virtual classroom principle acception. This research uses a sample of 105 students in D3 Informatics Management at Telkom University. The result of this research is that the use of classroom virtual principle are positive and relevant to the students in higher education.

Holography as a principle in quantum gravity?-Some historical and systematic observations

NASA Astrophysics Data System (ADS)

Sieroka, Norman; Mielke, Eckehard W.

2014-05-01

Holography is a fruitful concept in modern physics. However, there is no generally accepted definition of the term, and its significance, especially as a guiding principle in quantum gravity, is rather uncertain. The present paper critically evaluates variants of the holographic principle from two perspectives: (i) their relevance in contemporary approaches to quantum gravity and in closely related areas; (ii) their historical forerunners in the early twentieth century and the role played by past and present concepts of holography in attempts to unify physics. By combining these two perspectives a certain depth of focus is gained which allows us to draw some tentative conclusions about what might be reasonable aspirations and prospects for holography in quantum gravity. By the same token, we will have a brief and critical look at wider philosophical interpretations of the term.

Nuclear power and the market value of the shares of electric utilities

NASA Astrophysics Data System (ADS)

Lyons, Joseph T.

The most basic principle of security valuation is that market prices are determined by investors' expectations of the firm's performance in the future. These expectations are generally understood to be related to the risk that investors will bear by holding the firm's equity. There is considerable evidence that financial statements prepared in accordance with accrual-based accounting standards consistent with Generally Accepted Accounting Principles (GAAP) have information content relevant to the establishment of market prices. In 2001, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standard No. 143, "Accounting for Asset Retirement Obligations," changing the accounting standards that must be used to prepare financial statements. This paper investigates the effect that investment in nuclear power has on the market value of electric utilities and the impact on the securities markets of the significant changes in financial statement presentation mandated by this new standard.

Generalized Philosophy of Alerting with Applications for Parallel Approach Collision Prevention

NASA Technical Reports Server (NTRS)

Winder, Lee F.; Kuchar, James K.

2000-01-01

The goal of the research was to develop formal guidelines for the design of hazard avoidance systems. An alerting system is automation designed to reduce the likelihood of undesirable outcomes that are due to rare failures in a human-controlled system. It accomplishes this by monitoring the system, and issuing warning messages to the human operators when thought necessary to head off a problem. On examination of existing and recently proposed logics for alerting it appears that few commonly accepted principles guide the design process. Different logics intended to address the same hazards may take disparate forms and emphasize different aspects of performance, because each reflects the intuitive priorities of a different designer. Because performance must be satisfactory to all users of an alerting system (implying a universal meaning of acceptable performance) and not just one designer, a proposed logic often undergoes significant piecemeal modification before gamma general acceptance. This report is an initial attempt to clarify the common performance goals by which an alerting system is ultimately judged. A better understanding of these goals will hopefully allow designers to reach the final logic in a quicker, more direct and repeatable manner. As a case study, this report compares three alerting logics for collision prevention during independent approaches to parallel runways, and outlines a fourth alternative incorporating elements of the first three, but satisfying stated requirements. Three existing logics for parallel approach alerting are described. Each follows from different intuitive principles. The logics are presented as examples of three "philosophies" of alerting system design.

Assessing climate change-robustness of protected area management plans-The case of Germany.

PubMed

Geyer, Juliane; Kreft, Stefan; Jeltsch, Florian; Ibisch, Pierre L

2017-01-01

Protected areas are arguably the most important instrument of biodiversity conservation. To keep them fit under climate change, their management needs to be adapted to address related direct and indirect changes. In our study we focus on the adaptation of conservation management planning, evaluating management plans of 60 protected areas throughout Germany with regard to their climate change-robustness. First, climate change-robust conservation management was defined using 11 principles and 44 criteria, which followed an approach similar to sustainability standards. We then evaluated the performance of individual management plans concerning the climate change-robustness framework. We found that climate change-robustness of protected areas hardly exceeded 50 percent of the potential performance, with most plans ranking in the lower quarter. Most Natura 2000 protected areas, established under conservation legislation of the European Union, belong to the sites with especially poor performance, with lower values in smaller areas. In general, the individual principles showed very different rates of accordance with our principles, but similarly low intensity. Principles with generally higher performance values included holistic knowledge management, public accountability and acceptance as well as systemic and strategic coherence. Deficiencies were connected to dealing with the future and uncertainty. Lastly, we recommended the presented principles and criteria as essential guideposts that can be used as a checklist for working towards more climate change-robust planning.

Assessing climate change-robustness of protected area management plans—The case of Germany

PubMed Central

Geyer, Juliane; Kreft, Stefan; Jeltsch, Florian; Ibisch, Pierre L.

2017-01-01

Protected areas are arguably the most important instrument of biodiversity conservation. To keep them fit under climate change, their management needs to be adapted to address related direct and indirect changes. In our study we focus on the adaptation of conservation management planning, evaluating management plans of 60 protected areas throughout Germany with regard to their climate change-robustness. First, climate change-robust conservation management was defined using 11 principles and 44 criteria, which followed an approach similar to sustainability standards. We then evaluated the performance of individual management plans concerning the climate change-robustness framework. We found that climate change-robustness of protected areas hardly exceeded 50 percent of the potential performance, with most plans ranking in the lower quarter. Most Natura 2000 protected areas, established under conservation legislation of the European Union, belong to the sites with especially poor performance, with lower values in smaller areas. In general, the individual principles showed very different rates of accordance with our principles, but similarly low intensity. Principles with generally higher performance values included holistic knowledge management, public accountability and acceptance as well as systemic and strategic coherence. Deficiencies were connected to dealing with the future and uncertainty. Lastly, we recommended the presented principles and criteria as essential guideposts that can be used as a checklist for working towards more climate change-robust planning. PMID:28982187

A Case Study for Probabilistic Methods Validation (MSFC Center Director's Discretionary Fund, Project No. 94-26)

NASA Technical Reports Server (NTRS)

Price J. M.; Ortega, R.

1998-01-01

Probabilistic method is not a universally accepted approach for the design and analysis of aerospace structures. The validity of this approach must be demonstrated to encourage its acceptance as it viable design and analysis tool to estimate structural reliability. The objective of this Study is to develop a well characterized finite population of similar aerospace structures that can be used to (1) validate probabilistic codes, (2) demonstrate the basic principles behind probabilistic methods, (3) formulate general guidelines for characterization of material drivers (such as elastic modulus) when limited data is available, and (4) investigate how the drivers affect the results of sensitivity analysis at the component/failure mode level.

On the Black-Scholes European Option Pricing Model Robustness and Generality

NASA Astrophysics Data System (ADS)

Takada, Hellinton Hatsuo; de Oliveira Siqueira, José

2008-11-01

The common presentation of the widely known and accepted Black-Scholes European option pricing model explicitly imposes some restrictions such as the geometric Brownian motion assumption for the underlying stock price. In this paper, these usual restrictions are relaxed using maximum entropy principle of information theory, Pearson's distribution system, market frictionless and risk-neutrality theories to the calculation of a unique risk-neutral probability measure calibrated with market parameters.

Metrics for Monitoring Section 845 Other Transactions

DTIC Science & Technology

1999-12-01

companies won’t do research for the military. [Ref. 15:p. A20] The disparity between the DOD’s and the commercial sector’s investment in R&D has...32] In this era of budgetary constraint, which threatens future investment in defense technology, dual-use and commercial off-the-shelf (COTS...firms to assure the "interests of all parties are protected." Generally Accepted Accounting Principles ( GAAP ) are followed. Minimal DCMC

An Investigation of the Quality of Earnings Concept as Applied to Defense Contractors

DTIC Science & Technology

1989-12-01

conservative a company’s reporting methods are within generally accepted accounting principles ( GAAP )-- that is, the more likely the company is to minimize...during periods of inflation. (2) Accelerated depreciation methods as compared to methods that depreciate assets less rapidly. (3) Amortization of...impact on earnings quality. When a company uses accelerated depreciation for tax purposes and straight- line depreciation for reporting, the "flow through

75 FR 9493 - Commission Statement in Support of Convergence and Global Accounting Standards

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-02

...The Securities and Exchange Commission (the ``Commission'') is publishing this statement to provide an update regarding its consideration of global accounting standards, including its continued support for the convergence of U.S. Generally Accepted Accounting Principles (``U.S. GAAP'') and International Financial Reporting Standards (``IFRS'') and the implications of convergence with respect to the Commission's ongoing consideration of incorporating IFRS into the financial reporting system for U.S. issuers.

Law and the sources of morality.

PubMed Central

Hinde, Robert A

2004-01-01

This paper argues that morality is a product of basic human psychological characteristics shaped over prehistorical and historical time by diachronic dialectical transactions between what individuals do and what they are supposed to do in the culture in which they live. Some principles are pancultural: individuals are motivated to look after their own interests, to be cooperative and kind to other group members and to look after their children. The moral precepts of every society are based on these principles, but may differ according to the vicissitudes that the society has experienced. Thus the basic principles can be seen as absolute; the precepts based on them may be specific to particular societies. Moral precepts, and the laws derived from them, are mostly such as to maintain the cohesion of the society, but some have been formulated to further the interests of those in power. The evidence suggests that laws have been developed, by common consent or by rulers, from generally accepted moral intuitions. In general, legal systems have been formulated to deal with the more extreme infringements of moral codes. Morality prescribes how people should behave; the law is concerned with how they should not. New laws, if not imposed by force, must generally be in tune with public conceptions of morality. PMID:15590610

Law and the sources of morality.

PubMed

Hinde, Robert A

2004-11-29

This paper argues that morality is a product of basic human psychological characteristics shaped over prehistorical and historical time by diachronic dialectical transactions between what individuals do and what they are supposed to do in the culture in which they live. Some principles are pancultural: individuals are motivated to look after their own interests, to be cooperative and kind to other group members and to look after their children. The moral precepts of every society are based on these principles, but may differ according to the vicissitudes that the society has experienced. Thus the basic principles can be seen as absolute; the precepts based on them may be specific to particular societies. Moral precepts, and the laws derived from them, are mostly such as to maintain the cohesion of the society, but some have been formulated to further the interests of those in power. The evidence suggests that laws have been developed, by common consent or by rulers, from generally accepted moral intuitions. In general, legal systems have been formulated to deal with the more extreme infringements of moral codes. Morality prescribes how people should behave; the law is concerned with how they should not. New laws, if not imposed by force, must generally be in tune with public conceptions of morality.

A Study of Biblical Sources of Management Principles.

DTIC Science & Technology

1976-07-01

to, currently identified and accepted management principles. The remaining five principles found in the Biblical source have definite United States Air Force application and are offered as proposed principles of management .

Measuring biotechnology employees' ethical attitudes towards a controversial transgenic cattle project: the ethical valance matrix.

PubMed

Small, Bruce H; Fisher, Mark W

2005-01-01

What is the relationship between biotechnology employees' beliefs about the moral outcomes of a controversial transgenic research project and their attitudes of acceptance towards the project? To answer this question, employees (n=466) of a New Zealand company, AgResearch Ltd., were surveyed regarding a project to create transgenic cattle containing a synthetic copy of the human myelin basic protein gene (hMBP). Although diversity existed amongst employees' attitudes of acceptance, they were generally: in favor of the project, believed that it should be allowed to proceed to completion, and that it is acceptable to use transgenic cattle to produce medicines for humans. These three items were aggregated to form a project acceptance score. Scales were developed to measure respondents' beliefs about the moral outcomes of the project for identified stakeholders in terms of the four principles of common morality (benefit, non-harm, justice, and autonomy). These data were statistically aggregated into an Ethical Valence Matrix fo the project. The respondents' project Ethical Valence Scores correlated significantly with their project acceptance scores (r=0.64, p<0.001), accounting for 41% of the variance in respondents' acceptance attitudes. Of the four principles, non-harm had the strongest correlation with attitude to the project (r=0.59), followed by benefit and justice (both r=0.54), then autonomy (r=0.44). These results indicate that beliefs about the moral outcomes of a research project, in terms of the four principles approach, are strongly related to, and may be significant determinants of, attitudes to the research project. This suggests that, for employees of a biotechnology organization, ethical reasoning could be a central mechanism for the evaluation of the acceptability of a project. We propose that the Ethical Valence Matrix may be used as a tool to measure ethical attitudes towards controversial issues, providing a metric for comparison of perceived ethical consequences for multiple stakeholder groups and for the evaluation and comparison of the ethical consequences of competing alternative issues or projects. The tool could be used to measure both public and special interest groups' ethical attitudes and results used for the development of socially responsible policy or by science organizations as a democratizing decision aid to selection amongst projects competing for scarce research funds.

Acceptability of Behavioral Treatments: Influence of Knowledge of Behavioral Principles.

ERIC Educational Resources Information Center

Rasnake, L. Kaye; And Others

1993-01-01

Fifty-seven direct care staff members from an intermediate care facility for adults with mental retardation rated the acceptability of interventions used for self-injurious behavior and completed a measure of knowledge about behavioral principles. Results indicated that staff age and educational attainment were related to knowledge scores, but…

77 FR 37803 - Customer Clearing Documentation, Timing of Acceptance for Clearing, and Clearing Member Risk...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-25

... COMMODITY FUTURES TRADING COMMISSION 17 CFR Part 38 RIN 3038-0092, -0094 Customer Clearing Documentation, Timing of Acceptance for Clearing, and Clearing Member Risk Management; Core Principles and Other... for Clearing, and Clearing Member Risk Management, and Core Principles and Other Requirements for...

Ancient Chinese medical ethics and the four principles of biomedical ethics.

PubMed Central

Tsai, D F

1999-01-01

The four principles approach to biomedical ethics (4PBE) has, since the 1970s, been increasingly developed as a universal bioethics method. Despite its wide acceptance and popularity, the 4PBE has received many challenges to its cross-cultural plausibility. This paper first specifies the principles and characteristics of ancient Chinese medical ethics (ACME), then makes a comparison between ACME and the 4PBE with a view to testing out the 4PBE's cross-cultural plausibility when applied to one particular but very extensive and prominent cultural context. The result shows that the concepts of respect for autonomy, non-maleficence, beneficence and justice are clearly identifiable in ACME. Yet, being influenced by certain socio-cultural factors, those applying the 4PBE in Chinese society may tend to adopt a "beneficence-oriented", rather than an "autonomy-oriented" approach, which, in general, is dissimilar to the practice of contemporary Western bioethics, where "autonomy often triumphs". PMID:10461594

The Morality and Economics of Safety in Defence Procurement

NASA Astrophysics Data System (ADS)

Clement, Tim

Ministry of Defence policy is to conform as closely as possible to UK health and safety legislation in all its operations. We consider the implications of the law and the guidance provided by the Health and Safety Executive for the arguments we need to make for the safety of defence procurements, and extract four general principles to help in answering the questions that arise when considering the safety of systems with complex behaviour. One of these principles is analysed further to identify how case law and the guidance interpret the requirement for risks to be reduced so far as is reasonably practicable. We then apply the principles to answer some questions that have arisen in our work as Independent Safety Auditors, including the limits to the tolerability of risk to armed forces personnel and civilians in wartime, and the acceptability of the transfer of risk from one group to another when controls on risk are introduced.

Philosophy, medicine and its technologies.

PubMed Central

Almond, B

1988-01-01

There is a need to bring ethics and medical practice closer together, despite the risk and problems this may involve. Deontological ethics may promote sanctity of life considerations against the quality of life considerations favoured by consequentialists or utilitarians; while talk of respect for life and the value of life may point to more qualified ethical positions. This paper argues for a respect-for-life position, dismissing a utilitarian cost-benefit outlook as too simplistic; but an unqualified fixed principles approach is also ruled out, both because of its unacceptable consequences in individual cases and also because of its reliance on the slippery slope argument which, it is argued, is logically and psychologically deficient. The case of genetic engineering provides an example in which the notion of respect may operate, but in which broad general principles also apply. A cautious conservatism towards accepted principles is recommended in the development of medical technologies. PMID:3236344

Philosophy, medicine and its technologies.

PubMed

Almond, B

1988-12-01

There is a need to bring ethics and medical practice closer together, despite the risk and problems this may involve. Deontological ethics may promote sanctity of life considerations against the quality of life considerations favoured by consequentialists or utilitarians; while talk of respect for life and the value of life may point to more qualified ethical positions. This paper argues for a respect-for-life position, dismissing a utilitarian cost-benefit outlook as too simplistic; but an unqualified fixed principles approach is also ruled out, both because of its unacceptable consequences in individual cases and also because of its reliance on the slippery slope argument which, it is argued, is logically and psychologically deficient. The case of genetic engineering provides an example in which the notion of respect may operate, but in which broad general principles also apply. A cautious conservatism towards accepted principles is recommended in the development of medical technologies.

Complementarity As Generative Principle: A Thought Pattern for Aesthetic Appreciations and Cognitive Appraisals in General

PubMed Central

Bao, Yan; von Stosch, Alexandra; Park, Mona; Pöppel, Ernst

2017-01-01

In experimental aesthetics the relationship between the arts and cognitive neuroscience has gained particular interest in recent years. But has cognitive neuroscience indeed something to offer when studying the arts? Here we present a theoretical frame within which the concept of complementarity as a generative or creative principle is proposed; neurocognitive processes are characterized by the duality of complementary activities like bottom-up and top-down control, or logistical functions like temporal control and content functions like perceptions in the neural machinery. On that basis a thought pattern is suggested for aesthetic appreciations and cognitive appraisals in general. This thought pattern is deeply rooted in the history of philosophy and art theory since antiquity; and complementarity also characterizes neural operations as basis for cognitive processes. We then discuss some challenges one is confronted with in experimental aesthetics; in our opinion, one serious problem is the lack of a taxonomy of functions in psychology and neuroscience which is generally accepted. This deficit makes it next to impossible to develop acceptable models which are similar to what has to be modeled. Another problem is the severe language bias in this field of research as knowledge gained in many languages over the ages remains inaccessible to most scientists. Thus, an inspection of research results or theoretical concepts is necessarily too narrow. In spite of these limitations we provide a selective summary of some results and viewpoints with a focus on visual art and its appreciation. It is described how questions of art and aesthetic appreciations using behavioral methods and in particular brain-imaging techniques are analyzed and evaluated focusing on such issues like the representation of artwork or affective experiences. Finally, we emphasize complementarity as a generative principle on a practical level when artists and scientists work directly together which can lead to new insights and broader perspectives on both sides. PMID:28536548

Complementarity As Generative Principle: A Thought Pattern for Aesthetic Appreciations and Cognitive Appraisals in General.

PubMed

Bao, Yan; von Stosch, Alexandra; Park, Mona; Pöppel, Ernst

2017-01-01

In experimental aesthetics the relationship between the arts and cognitive neuroscience has gained particular interest in recent years. But has cognitive neuroscience indeed something to offer when studying the arts? Here we present a theoretical frame within which the concept of complementarity as a generative or creative principle is proposed; neurocognitive processes are characterized by the duality of complementary activities like bottom-up and top-down control, or logistical functions like temporal control and content functions like perceptions in the neural machinery. On that basis a thought pattern is suggested for aesthetic appreciations and cognitive appraisals in general. This thought pattern is deeply rooted in the history of philosophy and art theory since antiquity; and complementarity also characterizes neural operations as basis for cognitive processes. We then discuss some challenges one is confronted with in experimental aesthetics; in our opinion, one serious problem is the lack of a taxonomy of functions in psychology and neuroscience which is generally accepted. This deficit makes it next to impossible to develop acceptable models which are similar to what has to be modeled. Another problem is the severe language bias in this field of research as knowledge gained in many languages over the ages remains inaccessible to most scientists. Thus, an inspection of research results or theoretical concepts is necessarily too narrow. In spite of these limitations we provide a selective summary of some results and viewpoints with a focus on visual art and its appreciation. It is described how questions of art and aesthetic appreciations using behavioral methods and in particular brain-imaging techniques are analyzed and evaluated focusing on such issues like the representation of artwork or affective experiences. Finally, we emphasize complementarity as a generative principle on a practical level when artists and scientists work directly together which can lead to new insights and broader perspectives on both sides.

Global Bioethics and Culture in a Pluralistic World: How does Culture influence Bioethics in Africa?

PubMed Central

Chukwuneke, FN; Umeora, OUJ; Maduabuchi, JU; Egbunike, N

2014-01-01

Bioethics principles and practice can be influenced by different cultural background. This is because the four globally accepted bioethics principles are often based on basic ethical codes such as autonomy, beneficence, nonmaleficence and justice. Beneficence/nonmaleficence requires us to maximize possible benefits, while minimizing possible harms and consequently secure the well-being of others by refraining from harming them. Autonomy gives individuals the right to self-actualization and decision-making, while justice is concerned with the fair selection and distribution of the burdens and benefits of research among participants. Applications of these principles in cultural settings vary more often from one cultural perspective to the other because of the different understanding and practices of “what is good.” The proponents of global ethics may argue that these principles should be universally generalizable and acceptable, but this is not possible because of the existing cultural diversities. In the African set-up, despite the existence of major common cultural practices, there are other norms and practices, which differ from one society to the other within the communities. Therefore, the word “global” bioethics may not be applicable generally in practice except if it can account for the structural dynamics and cultural differences within the complex societies in which we live in. However, the extent to which cultural diversity should be permitted to influence bioethical judgments in Africa, which at present is burdened with many diseases, should be of concern to researchers, ethicist and medical experts taking into considerations the constantly transforming global society. This topic examines the cultural influence on principles and practice of bioethics in Africa. PMID:25328772

United States Marine Corps 2012 Financial Report. Schedule of Budgetary Activity for Fiscal Year 2012 Appropriations

DTIC Science & Technology

2012-01-01

activity schedule for current year appropriations that is also compliant with Generally Accepted Accounting Principles ( GAAP ). The audit of this financial...are not only fighters, but also who can serve as trainers, mentors and advisers. Marine Corps Value to the Nation For a remarkably small investment ...who are interested in and could use the information in the statements to help them make resource allocation and other decisions and hold the entity

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

Complex surgery for locally advanced bone and soft tissue sarcomas of the shoulder girdle.

PubMed

Lesenský, Jan; Mavrogenis, Andreas F; Igoumenou, Vasilios G; Matejovsky, Zdenek; Nemec, Karel; Papagelopoulos, Panayiotis J; Fabbri, Nicola

2017-08-01

Surgical management of primary musculoskeletal tumors of the shoulder girdle is cognitively and technically demanding. Over the last decades, advances in the medical treatments, imaging and surgical techniques have fostered limb salvage surgery and reduced the need for amputation. Despite well-accepted general principles, an individualized approach is often necessary to accommodate tumor extension, anatomical challenges and patient characteristics. A combination of techniques is often required to achieve optimal oncologic and durable functional outcome. Goal of this article is to review approach and management of patients with locally advanced sarcomas of the shoulder girdle requiring major tumor surgery, to illustrate principles of surgical strategy, outcome and complications, and to provide useful guidelines for the treating physicians.

When four principles are too many: a commentary.

PubMed

Gillon, Raanan

2012-04-01

This commentary briefly argues that the four prima facie principles of beneficence, non-maleficence, respect for autonomy and justice enable a clinician (and anybody else) to make ethical sense of the author's proposed reliance on professional guidance and rules, on law, on professional integrity and on best interests, and to subject them all to ethical analysis and criticism based on widely acceptable basic prima facie moral obligations; and also to confront new situations in the light of those acceptable principles.

Ethical principles and the rationing of health care: a qualitative study in general practice

PubMed Central

Berney, Lee; Kelly, Moira; Doyal, Len; Feder, Gene; Griffiths, Chris; Jones, Ian Rees

2005-01-01

Background Researching sensitive topics, such as the rationing of treatments and denial of care, raises a number of ethical and methodological problems. Aim To describe the methods and findings from a number of focus group discussions that examined how GPs apply ethical principles when allocating scarce resources. Design of study A small-scale qualitative study involving purposive sampling, semi-structured interviews and focus groups. Setting Twenty-four GPs from two contrasting areas of London: one relatively affluent and one relatively deprived. Method Initial interviews asked GPs to identify key resource allocation issues. The interviews were transcribed and themes were identified. A number of case studies, each illustrative of an ethical issue related to rationing, were written up in the form of vignettes. In focus group discussions, GPs were given a number of these vignettes to debate. Results With respect to the ethical basis for decision making, the findings from this part of the study emphasised the role of social and psychological factors, the influence of the quality of the relationship between GPs and patients and confusion among GPs about their role in decision making. Conclusion The use of vignettes developed from prior interviews with GPs creates a non-threatening environment to discuss sensitive or controversial issues. The acceptance by GPs of general moral principles does not entail clarity of coherence of the application of these principles in practice. PMID:16105371

International Symposium on Dissociative Recombination: Theory, Experiment and Applications Held in Lake Louise, Alberta on 28 - 31 May 1988.

DTIC Science & Technology

1988-11-30

recombination research in recent years. An Important advantage of this technique is the fact that ion formation and decay occur in different regions of...It is generally accepted that the primary formation mechanism for H~ ions in a pure hydrogen discharge is the dissjjiative attachment of...review of antimatter cluster Ion formation principles. The impetus for this work is to produce antihydrogen in a condensed form for easy transportation

The Uniform Cost Accounting System and Stabilized Rates at Anniston Army Depot, Anniston, Alabama.

DTIC Science & Technology

1985-12-01

Requirements DoD Department of Defense EIMDR End Item Materiel Data Record - FY Fiscal Year 9 *4N GAAP Generally Accepted Accounting Principles GAE...objec- tive of enhancing customer convenience by holding depot bill- ing rates constant throughout the fiscal year. However, they have done so at the...stabilized rate. The Department of the Army’s decision to hold the unit cost of the D160Al to $91,144 in June of 1976 further compounded the situation

Report on Fiscal Year 1991 financial statement audit of the Low-Level Radioactive Waste Surcharge Escrow Account (CR-FC-92-1)

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

Not Available

1992-06-26

The attached audit report on the subject account presents the opinion of the independent certified public accounts on financial statements as of September 30, 1991. In their opinion, the Surcharge Account statements are fairly presented in all material respects in accordance with generally accepted accounting principles. Also attached are reports on the internal control structure and compliance with laws and regulations, ass well as management`s letter on addressing needed improvements.

Report on Fiscal Year 1991 financial statement audit of the Low-Level Radioactive Waste Surcharge Escrow Account (CR-FC-92-1)

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

Not Available

1992-06-26

The attached audit report on the subject account presents the opinion of the independent certified public accounts on financial statements as of September 30, 1991. In their opinion, the Surcharge Account statements are fairly presented in all material respects in accordance with generally accepted accounting principles. Also attached are reports on the internal control structure and compliance with laws and regulations, ass well as management's letter on addressing needed improvements.

Crisis Management for Biobanks.

PubMed

Parry-Jones, Alison; Hansen, Jarle; Simeon-Dubach, Daniel; Bjugn, Roger

2017-06-01

All organizations are subject to risk and uncertainty. Adverse events may disrupt normal organizational activity and may even cause complete failure of business operations. Biorepositories are also at risk and there have been instances where multiple samples or entire collections have been destroyed. Biobank guidelines accordingly recommend the establishment of contingency plans to reduce risk to an acceptable level. In this review article, we will use general theory on risk management and illustrate how such principles can be used to establish a practical crisis management plan for any biobank organization.

A head-up display format for transport aircraft approach and landing

NASA Technical Reports Server (NTRS)

Bray, R. S.; Scott, B. C.

1981-01-01

An electronic flight-guidance display format was designed for use in evaluations of the collimated head-up display concept applied to transport aircraft landing. In the design process of iterative evaluation and modification, some general principles, or guidelines, applicable to electronic flight displays were suggested. The usefulness of an indication of instantaneous inertial flightpath was clearly demonstrated. Evaluator pilot acceptance of the unfamiliar display concepts was very positive when careful attention was given to indoctrination and training.

[Sponsoring of medical conferences, workshops and symposia by pharmaceutical companies. Physicians must be wary of this!].

PubMed

Warntjen, M

2009-12-01

The longstanding conventional forms of cooperation between medical organizations and physicians on the one hand and the pharmaceutical industry and manufacturers of medical products on the other hand nowadays hold the risk of coming into conflict with the public prosecutor. Typical circumstances which are taken up by the investigating authorities are financial supports of medical conferences, workshops and symposia. To understand the problem under criminal law it is important to become acquainted with the protective aim of the statutory offences of the acceptance of benefits according to section sign 331 of the Penal Code (Strafgesetzbuch, StGB) and of corruption according to section sign 332 of the Penal Code. The "trust of the general public in the objectivity of governmental decisions" must be protected and the "evil appearance of the corruptibility of official acts" must be counteracted. A basic differentiation is made between physicians with and without office-bearing functions. By paying attention to the recommendations and basic principles of cooperation between the medical profession and the healthcare industry presented in this article (transparency principle, equivalence principle, documentation principle and separation principle) the emergence of any suspicious factors can be effectively avoided.

Research ethics in the context of humanitarian emergencies.

PubMed

O'Mathúna, Dónal

2015-02-01

Research is needed to make responses to disasters and humanitarian emergencies more evidence-based. Such research must also adhere to the generally accepted principles of research ethics. While research into health interventions used in disasters raises distinctive ethical concerns, seven ethical principles developed for clinical research are applied here to disaster research. Practical examples from disaster settings are used to demonstrate how these ethical principles can be applied. This reveals that research ethics needs to be seen as much more than a mechanism to obtain ethical approval for research. Research ethics involves ethical principles and governance frameworks, but must also consider the role of ethical virtues in research. Virtues are essential to ensure that researchers do what they believe is ethically right and resist what is unethical. Research ethics that truly protects participants and promotes respect needs to include training in ethical virtues to ensure disaster research is carried out to the highest ethical standards. This article is based on a presentation at the Evidence Aid Symposium on 20 September 2014, in Hyderabad, India. © 2015 Chinese Cochrane Center, West China Hospital of Sichuan University and Wiley Publishing Asia Pty Ltd.

Empathic Technologies for Distance/Mobile Learning: An Empirical Research Based on the Unified Theory of Acceptance and Use of Technology (UTAUT)

ERIC Educational Resources Information Center

Isaias, Pedro; Reis, Francisco; Coutinho, Clara; Lencastre, Jose Alberto

2017-01-01

Purpose: This paper examines the acceptance, of a group of 79 students, of an educational forum, used for mobile and distance learning, that has been modified to include empathic characteristics and affective principles. Design/Methodology/Approach: With this study is proposed that the introduction of empathic and affective principles in…

Use of the dead body in healthcare and medical training: mapping and balancing the legal rights and values.

PubMed

Herrmann, Janne Rothmar

2011-05-01

By exploring the central legal principles and issues regarding usage of the dead body in healthcare and especially in medical training, this article aims at drawing some general conclusions on the legal status of the dead body and the protection of the deceased's integrity, dignity and autonomy. The article demonstrates that the use of the cadaveric body for scientific and educational purposes involves a redrawing of the traditional boundaries between the decent and the indecent, making these acts acceptable that would otherwise be regarded as assaults on the sanctity of bodily boundaries. This is made possible by the fact that the underlying principle of dignity is not perceived to be of an absolute nature when applicable to deceased persons.

A review of human factors principles for the design and implementation of medication safety alerts in clinical information systems.

PubMed

Phansalkar, Shobha; Edworthy, Judy; Hellier, Elizabeth; Seger, Diane L; Schedlbauer, Angela; Avery, Anthony J; Bates, David W

2010-01-01

The objective of this review is to describe the implementation of human factors principles for the design of alerts in clinical information systems. First, we conduct a review of alarm systems to identify human factors principles that are employed in the design and implementation of alerts. Second, we review the medical informatics literature to provide examples of the implementation of human factors principles in current clinical information systems using alerts to provide medication decision support. Last, we suggest actionable recommendations for delivering effective clinical decision support using alerts. A review of studies from the medical informatics literature suggests that many basic human factors principles are not followed, possibly contributing to the lack of acceptance of alerts in clinical information systems. We evaluate the limitations of current alerting philosophies and provide recommendations for improving acceptance of alerts by incorporating human factors principles in their design.

Knowledge sharing to facilitate regulatory decision-making in regard to alternatives to animal testing: Report of an EPAA workshop.

PubMed

Ramirez, Tzutzuy; Beken, Sonja; Chlebus, Magda; Ellis, Graham; Griesinger, Claudius; De Jonghe, Sandra; Manou, Irene; Mehling, Annette; Reisinger, Kerstin; Rossi, Laura H; van Benthem, Jan; van der Laan, Jan Willem; Weissenhorn, Renate; Sauer, Ursula G

2015-10-01

The European Partnership for Alternative Approaches to Animal Testing (EPAA) convened a workshop Knowledge sharing to facilitate regulatory decision-making. Fifty invited participants from the European Commission, national and European agencies and bodies, different industry sectors (chemicals, cosmetics, fragrances, pharmaceuticals, vaccines), and animal protection organizations attended the workshop. Four case studies exemplarily revealed which procedures are in place to obtain regulatory acceptance of new test methods in different sectors. Breakout groups discussed the status quo identifying the following facilitators for regulatory acceptance of alternatives to animal testing: Networking and communication (including cross-sector collaboration, international cooperation and harmonization); involvement of regulatory agencies from the initial stages of test method development on; certainty on prerequisites for test method acceptance including the establishment of specific criteria for regulatory acceptance. Data sharing and intellectual property issues affect many aspects of test method development, validation and regulatory acceptance. In principle, all activities should address replacement, reduction and refinement methods (albeit animal testing is generally prohibited in the cosmetics sector). Provision of financial resources and education support all activities aiming at facilitating the acceptance and use of alternatives to animal testing. Overall, workshop participants recommended building confidence in new methodologies by applying and gaining experience with them. Copyright © 2015 Elsevier Inc. All rights reserved.

Yesterday's Extraordinary Research Yields Today's Ordinary Principles

ERIC Educational Resources Information Center

Thomas, Mary Norris

2005-01-01

Ordinary performance improvement tips, techniques, and principles that are taken for granted today have their roots in extraordinary research. Today, the learning principle that states that things that occur together tend to be recalled together is widely accepted, and this principle of association as an instructional technique is often used. How…

Is Rorty’s Neopragmatism the “Real” Foundation of Medical Ethics: a Search for Foundational Principles

PubMed Central

Branch, William T

2006-01-01

Principlism, the predominate approach to bioethics, has no foundational principles. This absence of foundations reflects the general intellectual climate of postmodern relativism. Even America’s foremost public philosopher, Richard Rorty, whose pragmatism might suggest a philosophy of commonsense, seems to be swimming in the postmodern swamp. Alternatively, principlism’s architects, Beauchamp and Childress, suggest a constantly evolving reflective equilibrium with some basis in common morality as a workable framework for twenty-first century bioethics. The flaw in their approach is failure to conform to real doctors’ and patients’ experiences. Real doctors adopt a scientific paradigm that assumes an objective reality. Patients experience real suffering and seek effective cures, treatments, palliation and solace. The foundation of medical ethics should be that doctors altruistically respond to their patients’ suffering using scientifically acceptable modalities. Compassion, caring, and respect for human dignity are needed as guides in addition to justice, beneficence, nonmaleficence and respect for autonomy. PMID:18528478

Fallibility: a new perspective on the ethics of clinical trial enrollment.

PubMed

Shamy, Michel C F; Stahnisch, Frank W; Hill, Michael D

2015-01-01

The ethical principle of 'equipoise', introduced in 1974, represents the most widely influential justification for the enrollment of patients into randomized clinical trials. However, definitions of equipoise vary, and its terms are not universally accepted. In this paper, we suggest a new way of approaching the ethics of clinical trial enrollment, which we call fallibility. The principle of fallibility argues that all physician opinions are sufficiently uncertain to warrant investigation, and that the ethical justification for any trial becomes a question of its epistemic validity, by which we mean the strength of its hypotheses and methods. The principle of fallibility can be translated into practice through the virtues of humility, skepticism and caring. While we cite recent examples from stroke medicine to demonstrate the limitations of equipoise, we propose that fallibility may offer a more general means of addressing the controversies that arise surrounding randomized controlled trials in many disciplines of medicine. © 2014 World Stroke Organization.

Interpretations of quantum mechanics, joint measurement of incompatible observables, and counterfactual definiteness

NASA Astrophysics Data System (ADS)

de Muynck, W. M.; de Baere, W.; Martens, H.

1994-12-01

The validity of the conclusion to the nonlocality of quantum mechanics, accepted widely today as the only reasonable solution to the EPR and Bell issues, is questioned and criticized. Arguments are presented which remove the compelling character of this conclusion and make clear that it is not the most obvious solution. Alternative solutions are developed which are free of the contradictions related with the nonlocality conclusion. Firstly, the dependence on the adopted interpretation is shown, with the conclusion that the alleged nonlocality property of the quantum formalism may have been reached on the basis of an interpretation that is unnecessarily restrictive. Secondly, by extending the conventional quantum formalism along the lines of Ludwig and Davies it is shown that the Bell problem may be related to complementarity rather than to nonlocality. Finally, the dependence on counterfactual reasoning is critically examined. It appears that locality on the quantum level may still be retained provided one accepts a newly proposed principle of nonreproducibility at the individual quantum level as an alternative of quantum nonlocality. It is concluded that the locality principle can retain its general validity, in full conformity with all experimental data.

Interpretations of quantum mechanics, joint measurement of incompatible observables, and counterfactual definiteness

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

Muynck, W.M. de; Martens, H.; De Baere, W.

1994-12-01

The validity of the conclusion to the nonlocality of quantum mechanics, accepted widely today as the only reasonable solution to the EPR and Bell issues, is questioned and criticized. Arguments are presented which remove the compelling character of this conclusion and make clear that it is not the most obvious solution. Alternative solutions are developed which are free of the contradictions related with the nonlocality conclusion. Firstly, the dependence on the adopted interpretation is shown, with the conclusion that the alleged nonlocality property of the quantum formalism may have been reached on the basis of an interpretation that is unnecessarilymore » restrictive. Secondly, by extending the conventional quantum formalism along the lines of Ludwig and Davies it is shown that the Bell problem may be related to complementarity rather than to nonlocality. Finally, the dependence on counterfactual reasoning is critically examined. It appears that locality on the quantum level may still be retained provided one accepts a newly proposed principle of nonreproducibility at the individual quantum level as an alternative of quantum nonlocality. It is concluded that the locality principle can retain its general validity, in full conformity with all experimental data.« less

A comparative study of prebiotic and present day translational models

NASA Technical Reports Server (NTRS)

Rein, R.; Raghunathan, G.; Mcdonald, J.; Shibata, M.; Srinivasan, S.

1986-01-01

It is generally recognized that the understanding of the molecular basis of primitive translation is a fundamental step in developing a theory of the origin of life. However, even in modern molecular biology, the mechanism for the decoding of messenger RNA triplet codons into an amino acid sequence of a protein on the ribosome is understood incompletely. Most of the proposed models for prebiotic translation lack, not only experimental support, but also a careful theoretical scrutiny of their compatibility with well understood stereochemical and energetic principles of nucleic acid structure, molecular recognition principles, and the chemistry of peptide bond formation. Present studies are concerned with comparative structural modelling and mechanistic simulation of the decoding apparatus ranging from those proposed for prebiotic conditions to the ones involved in modern biology. Any primitive decoding machinery based on nucleic acids and proteins, and most likely the modern day system, has to satisfy certain geometrical constraints. The charged amino acyl and the peptidyl termini of successive adaptors have to be adjacent in space in order to satisfy the stereochemical requirements for amide bond formation. Simultaneously, the same adaptors have to recognize successive codons on the messenger. This translational complex has to be realized by components that obey nucleic acid conformational principles, stabilities, and specificities. This generalized condition greatly restricts the number of acceptable adaptor structures.

45 CFR 2541.220 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accounting standards that comply with cost principles acceptable to the Federal agency. ... the grantee or subgrantee. (b) Applicable cost principles. For each kind of organization, there is a set of Federal principles for determining allowable costs. Allowable costs will be determined in...

43 CFR 12.62 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. ... COST PRINCIPLES FOR ASSISTANCE PROGRAMS Uniform Administrative Requirements for Grants and Cooperative... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind...

78 FR 47154 - Core Principles and Other Requirements for Swap Execution Facilities; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-05

... COMMODITY FUTURES TRADING COMMISSION 17 CFR Part 37 RIN 3038-AD18 Core Principles and Other... this chapter. Appendix B to Part 37--Guidance on, and Acceptable Practices in, Compliance With Core Principles [Corrected] 2. On page 33600, in the second column, under the heading Core Principle 3 of Section...

Jewish ethics and xenotransplantation.

PubMed

Mathieu, Richard

2016-07-01

Although exclusively secular approaches to xenotransplantation are methodologically necessary to establish a fundamental verdict on its theoretical ethical acceptability, it is nevertheless pragmatically appropriate to take into account specifically religious positions, as religion is a factor relevant to societal acceptability. Apart from the aspect of societal acceptability, Jewish bioethics, like other religiously embedded ethics, may enrich the broader ethical discourse on xenotransplantation, as some of its principles-pikuach nefesh being the most prominent one-are plausible even in the framework of secular ethics. This paper first explores concepts of normativity in Jewish ethics before identifying specific ethical issues in Jewish bioethics and possible resolutions offered within the framework of Jewish ethics, and then finally examine the implications for the broader debate on xenotransplantation. Religions in general and Judaism in specific cannot and should not be systematically excluded from ethical debates, not only because they may provide helpful input, but also because religion, religiousness and the affiliation to a religion can be crucial factors regarding the societal acceptability of specific medical technologies and procedures as they may be important aspects of an individual's identity. The principles of Jewish bioethics may be compelling to those who do not necessarily share the specifically religious prerequisites on which Jewish ethics is established. Among these rather cogent concepts is the status of natural law and naturalness, which is far more open to medical technologies and procedures deemed as unnatural and thus morally wrong by other religious parties in public discourse. Jewish ethics has strong tendencies toward supporting xenotransplantation given a certain criteria is met. No categorical bans on xenotransplantation can be established on the grounds of Halacha. © 2016 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

Expansion of Nature Conservation Areas: Problems with Natura 2000 Implementation in Poland?

PubMed Central

Cent, Joanna

2010-01-01

In spite of widespread support from most member countries’ societies for European Union policy, including support for the sustainable development idea, in many EU countries the levels of acceptance of new environmental protection programmes have been and, in particular in new member states, still are considerably low. The experience of the countries which were the first to implement union directives show that they cannot be effectively applied without widespread public participation. The goal of this study was, using the example of Poland, to assess public acceptance of the expansion of nature conservation in the context of sustainable development principles and to discover whether existing nature governance should be modified when establishing new protected areas. The increase in protected areas in Poland has become a hotbed of numerous conflicts. In spite of the generally favourable attitudes to nature which Polish people generally have, Natura 2000 is perceived as an unnecessary additional conservation tool. Both local authorities and communities residing in the Natura areas think that the programme is a hindrance, rather than a help in the economic development of municipalities or regions, as was initially supposed. This lack of acceptance results from many factors, mainly social, historic and economic. The implications of these findings for current approach to the nature governance in Poland are discussed. PMID:21107836

Using Principles of Programmed Instruction

ERIC Educational Resources Information Center

Huffman, Harry

1971-01-01

Although programmed instruction in accounting is available, it is limited in scope and in acceptance. Teachers, however, may apply principles of programming to the individualizing of instruction. (Author)

45 CFR 1157.22 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Procedures, or uniform cost accounting standards that comply with cost principles acceptable to the Federal... AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1157.22... cost principles. For each kind of organization, there is a set of Federal principles for determining...

Hydrogen Financial Analysis Scenario Tool (H2FAST). Web Tool User's Manual

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

Bush, B.; Penev, M.; Melaina, M.

The Hydrogen Financial Analysis Scenario Tool (H2FAST) provides a quick and convenient indepth financial analysis for hydrogen fueling stations. This manual describes how to use the H2FAST web tool, which is one of three H2FAST formats developed by the National Renewable Energy Laboratory (NREL). Although all of the formats are based on the same financial computations and conform to generally accepted accounting principles (FASAB 2014, Investopedia 2014), each format provides a different level of complexity and user interactivity.

A head-up display for low-visibility approach and landing

NASA Technical Reports Server (NTRS)

Bray, R. S.; Scott, B. C.

1981-01-01

An electronic flight-guidance display format was designed for use in evaluations of the collimated head-up display concept in low-visibility landings of transport aircraft. In the design process of iterative evaluation and modification, some general principles, or guidelines, applicable to such flight displays were suggested. The usefulness of an indication of instantaneous inertial flightpath was clearly demonstrated, particularly in low-altitude transition to visual references. Evaluator pilot acceptance of the unfamiliar display concepts was very positive when careful attention was given to indoctrination and training.

Chemical carcinogens: a review of the science and its associated principles. U.S. Interagency Staff Group on Carcinogens.

PubMed Central

1986-01-01

In order to articulate a view of chemical carcinogenesis that scientists generally hold in common today and to draw upon this understanding to compose guiding principles that can be used as a bases for the efforts of the regulatory agencies to establish guidelines for assessing carcinogenic risk to meet the specific requirements of the legislative acts they are charged to implement, the Office of Science and Technology Policy, Executive Office, the White House drew on the expertise of a number of regulatory agencies to elucidate present scientific views in critical areas of the major disciplines important to the process of risk assessment. The document is composed of two major sections, Principles and the State-of-the-Science. The latter consists of subsections on the mechanisms of carcinogenesis, short-term and long-term testing, and epidemiology, which are important components in the risk assessment step of hazard identification. These subsections are followed by one on exposure assessment, and a final section which includes analyses of dose-response (hazard) assessment and risk characterization. The principles are derived from considerations in each of the subsections. Because of present gaps in understanding, the principles contain judgmental (science policy) decisions on major unresolved issues as well as statements of what is generally accepted as fact. These judgments are basically assumptions which are responsible for much of the uncertainty in the process of risk assessment. There was an attempt to clearly distinguish policy and fact. The subsections of the State-of-the-Science portion provide the underlying support to the principles articulated, and to read the "Principles" section without a full appreciation of the State-of-the-Science section is to invite oversimplification and misinterpretation. Finally, suggestions are made for future research efforts which will improve the process of risk assessment. PMID:3530737

[The general concepts of development and the principle of sustainable development].

PubMed

Romanov, Iu A

1995-01-01

A concept of the sustainable development principle proposed by the United Nations/International Committee on Environment and Development (ICED, 1987) and gained acceptance at the United Nations Conference on Environment and Development (Rio-de-Janeiro, 1992) lies not in the notion of a sustained character of the development but in an understanding of the development as a steadily and long existing and maintained process that is in advocating the stability of the development. It is known, that the state instability of open self-organizing and self-developing systems including the social ones is the the source of the development having a probabilistic, bifurcate and not quite predictable character. Such an understanding of the development should be well represented in the action initiated in the frame work of national and international state ecological policies.

(Why) should we require consent to participation in research?

PubMed Central

Wertheimer, Alan

2014-01-01

It is widely accepted that informed consent is a requirement of ethical biomedical research. It is less clear why this is so. As an argumentative strategy the article asks whether it would be legitimate for the state to require people to participate in research. This article argues that the consent requirement cannot be defended by appeal to any simple principle, such as not treating people merely as a means, bodily integrity, and autonomy. As an argumentative strategy the article asks whether it would be legitimate for the state to require people to participate in research. I argue that while it would be legitimate and potentially justifiable to coerce people to participate in research as a matter of first-order moral principles, there are good reasons to adopt a general prohibition on coercive participation as a matter of second-order morality. PMID:25937932

Analysis of the status of informed consent in medical research involving human subjects in public hospitals in Shanghai.

PubMed

Jianping, Wang; Li, Lan; Xue, Di; Tang, Zhongjin; Jia, Xieyang; Wu, Rong; Xi, Yiqun; Wang, Tong; Zhou, Ping

2010-07-01

The objectives of the study are to understand the current practice of informed consent in medical research in public hospitals in Shanghai, and to share our views with other countries, especially developing countries. In the study, 145 consent forms (CFs) of the selected research projects in eight public hospitals with ethics committees in Shanghai were audited, and the principle investigators (PIs) of these research projects and 40 student subjects who had participated in clinical drug tests were surveyed by questionnaires. The CFs of medical researches in public hospitals with ethics committees in Shanghai were generally acceptable. However, there were some defects in the CFs. Although most of the surveyed PIs had correct recognition of informed consent, some processes of informed consent were not in accordance with generally accepted requirements. A large number of the PIs considered the greatest difficulty with informal consent was lack of correct recognition of subjects or legally authorised representatives on medical research. Informed consent in medical research should consider the research ethics, the background of potential subjects, the local resources and culture of medical research. In addition, special protection is needed for student subjects in informed consent as well as efforts for building and restoring the public's trust in biomedical research. The informed consent in Shanghai's public hospitals with ethics committees was generally acceptable and the achievement of adequate informed consent is influenced by many factors.

Planck's Principle.

ERIC Educational Resources Information Center

Hull, David L.; And Others

1978-01-01

Examines two views about acceptance of Darwin's theory by scientists in Great Britain; that all scientists had accepted it within ten years after the publication of "Origin of Species," and that young scientists accepted the theory faster than old scientists. Concludes that both views are not accurate. (GA)

49 CFR 18.22 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Procedures, or uniform cost accounting standards that comply with cost principles acceptable to the Federal... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 18.22... cost principles. For each kind of organization, there is a set of Federal principles for determining...

22 CFR 135.22 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Procedures, or uniform cost accounting standards that comply with cost principles acceptable to the Federal... AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 135.22 Allowable... principles. For each kind of organization, there is a set of Federal principles for determining allowable...

An internet based approach to improve general practitioners' knowledge and practices: the development and pilot testing of the "ABC's of vitamin D" program.

PubMed

Bonevski, B; Magin, P; Horton, G; Bryant, J; Randell, M; Kimlin, M G

2015-06-01

Online continuing medical education (CME) offers a number of advantages for physicians including flexibility with regards to location and timing of use. In order to effect physician practices and improve patient outcomes, it is important that the development of online CME is theory and evidence-based. This paper aims to describe the development of an online CME program for practising general practitioners (GPs) on vitamin D and sun health called "The ABC's of Vitamin D for GPs" using elements of design principles for physician-education web sites as a framework. The paper will also report the program's usability and acceptability pilot test results. The ABC's of Vitamin D program was developed following nine principles: needs assessment; evidence-based content development; multimodal program and modularisation; clinical cases; tailoring and interactivity; audit and feedback; credibility of the web site host; patient education materials; ease of use and navigation. Among the 20 GPs invited, acceptability and useability was tested with 12 GPs (60%) who agreed to participate and were interviewed following use of the program. The study was conducted between 2011 and 2013. An online CME program consisting of eight modules was constructed. Of the 12 participating GPs, most (n=11) reported that the program was clear and easy to understand, logical, easy to navigate, and took a reasonable amount of time (estimated between 1 and 3h) to complete. Eleven of 12 participants said they would use the program as an accredited CME activity and all participants indicated that the program was 'very or somewhat' likely to lead to changes in the advice patients are given. This study found that a theory and evidence based approach for the development of an online CME program for GPs was acceptable to users. Further research is needed to examine whether the online CME program is effective at changing GP practices and improving patient outcomes. Copyright © 2015 Elsevier Ireland Ltd. All rights reserved.

Beyond Training: New Ideas for Military Forces Operating beyond War

ERIC Educational Resources Information Center

Cornell-d'Echert, Blaise, Jr.

2012-01-01

Most adult education practitioners will understand the special requirements educators should attend to when educating adults. While Malcolm Knowles's adult education principles might not meet the strictest definition of principles, their universal adoption and acceptance by adult educators affords them the same weight as principles. So, as Knowles…

Elective non-therapeutic intensive care and the four principles of medical ethics.

PubMed

Baumann, Antoine; Audibert, Gérard; Guibet Lafaye, Caroline; Lafaye, Caroline Guibet; Puybasset, Louis; Mertes, Paul-Michel; Claudot, Frédérique

2013-03-01

The chronic worldwide lack of organs for transplantation and the continuing improvement of strategies for in situ organ preservation have led to renewed interest in elective non-therapeutic ventilation of potential organ donors. Two types of situation may be eligible for elective intensive care: patients definitely evolving towards brain death and patients suitable as controlled non-heart beating organ donors after life-supporting therapies have been assessed as futile and withdrawn. Assessment of the ethical acceptability and the risks of these strategies is essential. We here offer such an ethical assessment using the four principles of medical ethics of Beauchamp and Childress applying them in their broadest sense so as to include patients and their families, their caregivers, other potential recipients of intensive care, and indeed society as a whole. The main ethical problems emerging are the definition of beneficence for the potential organ donor, the dilemma between the duty to respect a dying patient's autonomy and the duty not to harm him/her, and the possible psychological and social harm for families, caregivers other potential recipients of therapeutic intensive care, and society more generally. Caution is expressed about the ethical acceptability of elective non-therapeutic ventilation, along with some proposals for precautionary measures to be taken if it is to be implemented.

Physical principle of airway design in human lungs

NASA Astrophysics Data System (ADS)

Park, Keunhwan; Son, Taeho; Kim, Wonjung; Kim, Ho-Young

2014-11-01

From an engineering perspective, lungs are natural microfluidic devices that extract oxygen from air. In the bronchial tree, airways branch by dichotomy with a systematic reduction of their diameters. It is generally accepted that in conducting airways, which air passes on the way to the acinar airways from the atmosphere, the reduction ratio of diameter is closely related to the minimization of viscous dissipation. Such a principle is formulated as the Hess-Murray law. However, in acinar airways, where oxygen transfer to alveolae occurs, the diameter reduction with progressive generations is more moderate than in conducting airways. Noting that the dominant transfer mechanism in acinar airways is diffusion rather than advection, unlike conducting airways, we construct a mathematical model for oxygen transfer through a series of acinar airways. Our model allows us to predict the optimal airway reduction ratio that maximizes the oxygen transfer in a finite airway volume, thereby rationalizing the observed airway reduction ratio in acinar airways.

A Theoretical Foundation for the Ethical Distribution of Authorship in Multidisciplinary Publications.

PubMed

Smith, Elise

2017-01-01

In academia, authorship on publications confers merit as well as responsibility. The respective disciplines adhere to their "typical" authorship practices: individuals may be named in alphabetical order (e.g., in economics, mathematics), ranked in decreasing level of contribution (e.g., biomedical sciences), or the leadership role may be listed last (e.g., laboratory sciences). However, there is no specific, generally accepted guidance regarding authorship distribution in multidisciplinary teams, something that can lead to significant tensions and even conflict. Using Scanlon's contractualism as a basis, I propose a conceptual foundation for the ethical distribution of authorship in multidisciplinary teams; it features four relevant principles: desert, just recognition, transparency, and collegiality. These principles can serve in the development of a practical framework to support ethical and nonarbitrary authorship distribution, which hopefully would help reduce confusion and conflict, promote agreement, and contribute to synergy in multidisciplinary collaborative research.

Organ acquisition cost centers Part I: medicare regulations--truth or consequence.

PubMed

Abecassis, M

2006-12-01

Organ Acquisition Cost Centers (OACC) were designed to encourage and incentivize hospitals to provide transplantation services. The purpose of this article (Part I) is to familiarize transplant professionals and transplant center administrators with the regulations that govern OACC. An historical perspective of the evolution of these regulations is necessary to better understand the basic principles underlying this complex area of transplant finance. There is a wide variation in transplant center OACC reporting, suggesting under-reporting by some and overreporting by others. Correct reporting is essential since OACC are auditable. We have surveyed 13 audits by the Office of the Inspector General (OIG) of transplant center OACC in an attempt to identify trends in reporting practices by transplant centers that are not deemed acceptable by the OIG. We discuss these findings in the context of some basic definitions that refer specifically to cost accounting principles necessary for accurate reporting of OACC.

Best Practices: How to Evaluate Psychological Science for Use by Organizations.

PubMed

Fiske, Susan T; Borgida, Eugene

2011-01-01

We discuss how organizations can evaluate psychological science for its potential usefulness to their own purposes. Common sense is often the default but inadequate alternative, and bench-marking supplies only collective hunches instead of validated principles. External validity is an empirical process of identifying moderator variables, not a simple yes-no judgment about whether lab results replicate in the field. Hence, convincing criteria must specify what constitutes high-quality empirical evidence for organizational use. First, we illustrate some theories and science that have potential use. Then we describe generally accepted criteria for scientific quality and consensus, starting with peer review for quality, and scientific agreement in forms ranging from surveys of experts to meta-analyses to National Research Council consensus reports. Linkages of basic science to organizations entail communicating expert scientific consensus, motivating managerial interest, and translating broad principles to specific contexts. We close with parting advice to both sides of the researcher-practitioner divide.

Using Axline's Eight Principles of Play Therapy with Mexican-American Children

ERIC Educational Resources Information Center

Ramirez, Sylvia Z.; Flores-Torres, Leila L.; Kranz, Peter L.; Lund, Nick L.

2005-01-01

There is a paucity of literature on the application of client-centered play therapy to diverse cultures. In this regard, the purpose of the article is to discuss considerations related to using Axline's eight principles of play therapy with Mexican-American children. The principles involve multicultural acceptance and understanding, relationship…

Distinguishing between forensic science and forensic pseudoscience: testing of validity and reliability, and approaches to forensic voice comparison.

PubMed

Morrison, Geoffrey Stewart

2014-05-01

In this paper it is argued that one should not attempt to directly assess whether a forensic analysis technique is scientifically acceptable. Rather one should first specify what one considers to be appropriate principles governing acceptable practice, then consider any particular approach in light of those principles. This paper focuses on one principle: the validity and reliability of an approach should be empirically tested under conditions reflecting those of the case under investigation using test data drawn from the relevant population. Versions of this principle have been key elements in several reports on forensic science, including forensic voice comparison, published over the last four-and-a-half decades. The aural-spectrographic approach to forensic voice comparison (also known as "voiceprint" or "voicegram" examination) and the currently widely practiced auditory-acoustic-phonetic approach are considered in light of this principle (these two approaches do not appear to be mutually exclusive). Approaches based on data, quantitative measurements, and statistical models are also considered in light of this principle. © 2013.

Wildlife governance in the 21st century—Will sustainable use endure?

USGS Publications Warehouse

Decker, Daniel J.; Organ, John F.; Forstchen, Ann; Jacobson, Cynthia A.; Siemer, William F.; Smith, Christian A.; Lederle, Patrick E.; Schiavone, Michael V.

2017-01-01

In light of the trajectory of wildlife governance in the United States, the future of sustainable use of wildlife is a topic of substantial interest in the wildlife conservation community. We examine sustainable-use principles with respect to “good governance” considerations and public trust administration principles to assess how sustainable use might fare in the 21st century. We conclude that sustainable-use principles are compatible with recently articulated wildlife governance principles and could serve to mitigate broad values and norm shifts in American society that affect social acceptability of particular uses. Wildlife governance principles emphasize inclusive discourse among diverse wildlife interests, which could minimize isolated exchanges among cliques of like-minded people pursuing their ambitions without seeking opportunity for sharing or understanding diverse views. Aligning governance practices with wildlife governance principles can help avoid such isolation. In summary, sustainable use of wildlife is likely to endure as long as society 1) believes the long-term sustainability of wildlife is not jeopardized, and 2) accepts practices associated with such use as legitimate. These are 2 criteria needing constant attention.

Developmental engineering: a new paradigm for the design and manufacturing of cell-based products. Part I: from three-dimensional cell growth to biomimetics of in vivo development.

PubMed

Lenas, Petros; Moos, Malcolm; Luyten, Frank P

2009-12-01

Recent advances in developmental biology, systems biology, and network science are converging to poise the heretofore largely empirical field of tissue engineering on the brink of a metamorphosis into a rigorous discipline based on universally accepted engineering principles of quality by design. Failure of more simplistic approaches to the manufacture of cell-based therapies has led to increasing appreciation of the need to imitate, at least to some degree, natural mechanisms that control cell fate and differentiation. The identification of many of these mechanisms, which in general are based on cell signaling pathways, is an important step in this direction. Some well-accepted empirical concepts of developmental biology, such as path-dependence, robustness, modularity, and semiautonomy of intermediate tissue forms, that appear sequentially during tissue development are starting to be incorporated in process design.

Elective ventilation for organ donation: law, policy and public ethics.

PubMed

Coggon, John

2013-03-01

This paper examines questions concerning elective ventilation, contextualised within English law and policy. It presents the general debate with reference both to the Exeter Protocol on elective ventilation, and the considerable developments in legal principle since the time that that protocol was declared to be unlawful. I distinguish different aspects of what might be labelled elective ventilation policies under the following four headings: 'basic elective ventilation'; 'epistemically complex elective ventilation'; 'practically complex elective ventilation'; and 'epistemically and practically complex elective ventilation'. I give a legal analysis of each. In concluding remarks on their potential practical viability, I emphasise the importance not just of ascertaining the legal and ethical acceptability of these and other forms of elective ventilation, but also of assessing their professional and political acceptability. This importance relates both to the successful implementation of the individual practices, and to guarding against possible harmful effects in the wider efforts to increase the rates of posthumous organ donation.

Optics of two-stage photovoltaic concentrators with dielectric second stages.

PubMed

Ning, X; O'Gallagher, J; Winston, R

1987-04-01

Two-stage photovoltaic concentrators with Fresnel lenses as primaries and dielectric totally internally reflecting nonimaging concentrators as secondaries are discussed. The general design principles of such two-stage systems are given. Their optical properties are studied and analyzed in detail using computer ray trace procedures. It is found that the two-stage concentrator offers not only a higher concentration or increased acceptance angle, but also a more uniform flux distribution on the photovoltaic cell than the point focusing Fresnel lens alone. Experimental measurements with a two-stage prototype module are presented and compared to the analytical predictions.

Nonlinear dynamics, fractals, cardiac physiology and sudden death

NASA Technical Reports Server (NTRS)

Goldberger, Ary L.

1987-01-01

The authors propose a diametrically opposite viewpoint to the generally accepted tendency of equating healthy function with order and disease with chaos. With regard to the question of sudden cardiac death and chaos, it is suggested that certain features of dynamical chaos related to fractal structure and fractal dynamics may be important organizing principles in normal physiology and that certain pathologies, including ventricular fibrillation, represent a class of 'pathological periodicities'. Some laboratory work bearing on the relation of nonlinear analysis to physiological and pathophysiological data is briefly reviewed, with tentative theories and models described in reference to the mechanism of ventricular fibrillation.

Optics of two-stage photovoltaic concentrators with dielectric second stages

NASA Astrophysics Data System (ADS)

Ning, Xiaohui; O'Gallagher, Joseph; Winston, Roland

1987-04-01

Two-stage photovoltaic concentrators with Fresnel lenses as primaries and dielectric totally internally reflecting nonimaging concentrators as secondaries are discussed. The general design principles of such two-stage systems are given. Their optical properties are studied and analyzed in detail using computer ray trace procedures. It is found that the two-stage concentrator offers not only a higher concentration or increased acceptance angle, but also a more uniform flux distribution on the photovoltaic cell than the point focusing Fresnel lens alone. Experimental measurements with a two-stage prototype module are presented and compared to the analytical predictions.

Using Participatory Action Research to Develop a Working Model That Enhances Psychiatric Nurses' Professionalism: The Architecture of Stability.

PubMed

Salzmann-Erikson, Martin

2017-11-01

Ward rules in psychiatric care aim to promote safety for both patients and staff. Simultaneously, ward rules are associated with increased patient violence, leading to neither a safe work environment nor a safe caring environment. Although ward rules are routinely used, few studies have explicitly accounted for their impact. To describe the process of a team development project considering ward rule issues, and to develop a working model to empower staff in their daily in-patient psychiatric nursing practices. The design of this study is explorative and descriptive. Participatory action research methodology was applied to understand ward rules. Data consists of audio-recorded group discussions, observations and field notes, together creating a data set of 556 text pages. More than 100 specific ward rules were identified. In this process, the word rules was relinquished in favor of adopting the term principles, since rules are inconsistent with a caring ideology. A linguistic transition led to the development of a framework embracing the (1) Principle of Safety, (2) Principle of Structure and (3) Principle of Interplay. The principles were linked to normative guidelines and applied ethical theories: deontology, consequentialism and ethics of care. The work model reminded staff about the principles, empowered their professional decision-making, decreased collegial conflicts because of increased acceptance for individual decisions, and, in general, improved well-being at work. Furthermore, the work model also empowered staff to find support for their decisions based on principles that are grounded in the ethics of totality.

17 CFR 3.13 - Registration of agricultural trade option merchants and their associated persons.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accepted accounting principles; (ii) The agricultural trade option merchant must identify each of the... accepted auditing standards prepared within the prior 12 months. (3) These applications must be...

Good modeling practice guidelines for applying multimedia models in chemical assessments.

PubMed

Buser, Andreas M; MacLeod, Matthew; Scheringer, Martin; Mackay, Don; Bonnell, Mark; Russell, Mark H; DePinto, Joseph V; Hungerbühler, Konrad

2012-10-01

Multimedia mass balance models of chemical fate in the environment have been used for over 3 decades in a regulatory context to assist decision making. As these models become more comprehensive, reliable, and accepted, there is a need to recognize and adopt principles of Good Modeling Practice (GMP) to ensure that multimedia models are applied with transparency and adherence to accepted scientific principles. We propose and discuss 6 principles of GMP for applying existing multimedia models in a decision-making context, namely 1) specification of the goals of the model assessment, 2) specification of the model used, 3) specification of the input data, 4) specification of the output data, 5) conduct of a sensitivity and possibly also uncertainty analysis, and finally 6) specification of the limitations and limits of applicability of the analysis. These principles are justified and discussed with a view to enhancing the transparency and quality of model-based assessments. Copyright © 2012 SETAC.

Total Quality Leadership as it Applies to the Surface Navy

DTIC Science & Technology

1990-12-01

with statistical control methods. Dr. Deming opened the eyes of the Japanese. They embraced his ideas and accepted his 14 principles of management shown...move closer to fully embracing Deming’s fourteen principles of management . 3. Shipboard Leadership Compared To TQL Many activities on board Navy ships...The results of the comparison of Deming’s principles of management and the Navalized TQL principles show both similar- ities and differences do appear

77 FR 42175 - Securities Act Industry Guides

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-18

... June 30, 2009, the Financial Accounting Standards Board (``FASB'') issued FASB Statement of Financial... Accepted Accounting Principles--a replacement of FASB Statement No. 162 (``Statement No. 168''), to establish the FASB Codification as the source of authoritative non-Commission accounting principles...

24 CFR 85.22 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-04-01

... uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. ... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.22 Allowable costs. (a... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind...

32 CFR 33.22 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-07-01

... accounting standards that comply with cost principles acceptable to the Federal agency. ... Post-Award Requirements Financial Administration § 33.22 Allowable costs. (a) Limitation on use of... allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind of organization...

Management of Instructional Development: A Matter of Principles.

ERIC Educational Resources Information Center

Patterson, Amos C.; Gilger, Rebecca L.

1979-01-01

Examines how instructional development processes can be successfully managed. Principles of management are offered for setting precise goals; acceptance of these goals; and maximizing self-concept through formal rewards that are goal oriented, through performance evaluation, and through change analysis. (RAO)

10 CFR 1023.3 - Principles of general applicability.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Principles of general applicability. 1023.3 Section 1023.3 Energy DEPARTMENT OF ENERGY (GENERAL PROVISIONS) CONTRACT APPEALS Overview: Organization, Functions and Authorities § 1023.3 Principles of general applicability. (a) Adjudicatory functions. The following principles...

Data principles for the U.S. Global Change Research Program

NASA Technical Reports Server (NTRS)

Ludwig, George H.; Shaffer, Lisa R.

1991-01-01

The U.S. Interagency Working Group on Data Management for Global Change has developed a set of data management and access principles. The overall purpose of these statements of principle is to stimulate responsible stewardship for data and related information and to facilitate full and open access to them. These statements have been accepted by the U.S. Agencies responsible for the Global Change Research Program. The statements of principle are presented and discussed.

Advanced Combat Helmet Technical Assessment

DTIC Science & Technology

2013-05-29

Lastly, we assessed the participation of various stakeholders and industry experts such as active ACH manufacturers and test facilities. Findings... industrially accepted American National Standards Institute (ANSI Z1.4-2008, Sampling Visit us on the web at www.dodig.mil Results in Brief Advanced...statistically principled approach and the lot acceptance test protocol adopts a widely established and industrially accepted sampling procedure. We

29 CFR 97.22 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-07-01

... accounting standards that comply with cost principles acceptable to the Federal agency. [53 FR 8069, 8087... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 97.22 Allowable costs. (a... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind...

36 CFR 1207.22 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-07-01

... uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. ... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.22 Allowable costs. (a) Limitation on use... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind...

38 CFR 43.22 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-07-01

... accounting standards that comply with cost principles acceptable to the Federal agency. ... Requirements Financial Administration § 43.22 Allowable costs. (a) Limitation on use of funds. Grant funds may... the grantee or subgrantee. (b) Applicable cost principles. For each kind of organization, there is a...

44 CFR 13.22 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-10-01

... uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. ... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.22 Allowable costs. (a... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind...

34 CFR 74.27 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Procedures or uniform cost accounting standards that comply with cost principles acceptable to ED. (b) The... OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial... principles for determining allowable costs. Allowability of costs are determined in accordance with the cost...

Guidelines for the Evaluation of Bilingual Education Programs.

ERIC Educational Resources Information Center

Cardoza, Desdemona

Principles of program evaluation research are outlined so that bilingual education program coordinators can conduct methodologically acceptable program evaluations. The three basic principles of evaluation research are: identification of the program participants, definition of the program intervention, and assessment of program effectiveness.…

[Moral responsibility of hospital management].

PubMed

Schmidt-Wilcke, Heinrich Alyosius

2009-03-15

The self-concept of hospitals today includes the role of service providers, and so they act accordingly. This attitude is chiefly held by hospital administrators. It means that at management level there is a shift of values toward business ethics. However, hospital management is responsible not only for the business aspects of the hospital but also for the provision of adequate medical care to patients. Therefore, hospitals as service providers must be governed by the principles of medical as well as of business ethics. These principles, although from different areas, can be made to largely coincide, but can also lead to divergent positions within a hospital. The result is what within the scope of medical ethics, too, is experienced as a conflict of principles, e.g., the principle of beneficence versus the principle of autonomy. A reconciliation of such divergent moral positions can often be effected by analyzing the actual conflict situation and thus reaching consensus. The conflict between the principles of medical ethics and business ethics takes place chiefly within the sphere of activity of those providing medical and nursing care. As a consequence, a necessary business decision taken by the management to improve the productivity of medical and nursing activities can lead to serious deficits on the staff side. In terms of business ethics, this is a lack of beneficence toward individual staff members that are perhaps overtaxed, and at the same time, in terms of medical ethics, a potential lack of beneficence toward hospital patients is implicitly accepted. In general, management has the responsibility for bringing about, in the day-to-day operation of a hospital, a plausible reconciliation of the ethical principles of two spheres of activity that are only apparently independent of each other.

Detection of enteroviruses in untreated and treated drinking water supplies in South Africa.

PubMed

Ehlers, M M; Grabow, W O K; Pavlov, D N

2005-06-01

Enteric viruses have been detected in many drinking water supplies all over the world. A meaningful number of these supplies were treated and disinfected according to internationally acceptable methods. In addition, counts of bacterial indicators (coliform bacteria and heterotrophic plate count organisms) in these water supplies were within limits generally recommended for treated drinking water and these findings have been supported by epidemiological data on infections associated with drinking water. The shortcomings of conventional treatment methods and indicator organisms to confirm the absence of enteric viruses from drinking water, was generally ascribed to the exceptional resistance of these viruses. In this study, the prevalence of enteroviruses detected from July 2000 to June 2002 in sewage, river-, borehole-, spring- and dam water as well as drinking water supplies treated and disinfected according to international specifications for the production of safe drinking water was analysed. A glass wool adsorption-elution technique was used to recover viruses from 10--20 l of sewage as well as environmental water samples, in the case of drinking water from more than 100 l. Recovered enteroviruses were inoculated onto two cell culture types (BGM and PLC/PRF/5 cells) for amplification of viral RNA with nested-PCR being used to detect the amplified viral RNA. Results from the study demonstrated the presence of enteroviruses in 42.5% of sewage and in 18.7% of treated drinking water samples. Furthermore, enteroviruses were detected in 28.5% of river water, in 26.7% of dam/spring water and in 25.3% of borehole water samples. The high prevalence of coxsackie B viruses found in this study suggested, that a potential health risk and a burden of disease constituted by these viruses might be meaningful. These findings indicated that strategies, other than end-point analysis of treated and disinfected drinking water supplies, may be required to ensure the production of drinking water that does not exceed acceptable health risks. More reliable approaches to ensure acceptable safety of drinking water supplies may be based on control by multiple-barrier principles from catchment to tap using hazard assessment and critical control point (HACCP) principles.

34 CFR 75.530 - General cost principles.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false General cost principles. 75.530 Section 75.530 Education Office of the Secretary, Department of Education DIRECT GRANT PROGRAMS What Conditions Must Be Met by a Grantee? Allowable Costs § 75.530 General cost principles. The general principles to be used in...

16 CFR 260.6 - General principles.

Code of Federal Regulations, 2010 CFR

2010-01-01

... ENVIRONMENTAL MARKETING CLAIMS § 260.6 General principles. The following general principles apply to all environmental marketing claims, including, but not limited to, those described in § 260.7. In addition, § 260.7... 16 Commercial Practices 1 2010-01-01 2010-01-01 false General principles. 260.6 Section 260.6...

The precautionary principle and/or risk assessment in World Trade Organization decisions: a possible role for risk perception.

PubMed

Goldstein, Bernard; Carruth, Russellyn S

2004-04-01

Risk analysis has been recognized and validated in World Trade Organization (WTO) decision processes. In recent years the precautionary principle has been proposed as an additional or alternative approach to standard risk assessment. The precautionary principle has also been advocated by some who see it as part of postmodern democracy in which more power is given to the public on health and safety matters relative to the judgments of technocrats. A more cynical view is that the precautionary principle is particularly championed by the European Community as a means to erect trade barriers. The WTO ruling against the European Community's trade barrier against beef from hormone-treated cattle seemed to support the use of risk assessment and appeared to reject the argument that the precautionary principle was a legitimate basis for trade barriers. However, a more recent WTO decision on asbestos contains language suggesting that the precautionary principle, in the form of taking into account public perception, may be acceptable as a basis for a trade barrier. This decision, if followed in future WTO trade disputes, such as for genetically modified foods, raises many issues central to the field of risk analysis. It is too early to tell whether the precautionary principle will become accepted in WTO decisions, either as a supplement or a substitute for standard risk assessment. But it would undermine the value of the precautionary principle if this principle were misused to justify unwarranted trade barriers.

Ignoring Adjuvant Toxicity Falsifies the Safety Profile of Commercial Pesticides

PubMed Central

Mesnage, Robin; Antoniou, Michael N.

2018-01-01

Commercial formulations of pesticides are invariably not single ingredients. Instead they are cocktails of chemicals, composed of a designated pesticidal “active principle” and “other ingredients,” with the latter collectively also known as “adjuvants.” These include surfactants, antifoaming agents, dyes, etc. Some adjuvants are added to influence the absorption and stability of the active principle and thus promote its pesticidal action. Currently, the health risk assessment of pesticides in the European Union and in the United States focuses almost exclusively on the stated active principle. Nonetheless, adjuvants can also be toxic in their own right with numerous negative health effects having been reported in humans and on the environment. Despite the known toxicity of adjuvants, they are regulated differently from active principles, with their toxic effects being generally ignored. Adjuvants are not subject to an acceptable daily intake, and they are not included in the health risk assessment of dietary exposures to pesticide residues. Here, we illustrate this gap in risk assessment by reference to glyphosate, the most used pesticide active ingredient. We also investigate the case of neonicotinoid insecticides, which are strongly suspected to be involved in bee and bumblebee colony collapse disorder. Authors of studies sometimes use the name of the active principle (for example glyphosate) when they are testing a commercial formulation containing multiple (active principle plus adjuvant) ingredients. This results in confusion in the scientific literature and within regulatory circles and leads to a misrepresentation of the safety profile of commercial pesticides. Urgent action is needed to lift the veil on the presence of adjuvants in food and human bodily fluids, as well as in the environment (such as in air, water, and soil) and to characterize their toxicological properties. This must be accompanied by regulatory precautionary measures to protect the environment and general human population from some toxic adjuvants that are currently missing from risk assessments. PMID:29404314

A new approach for solving the three-dimensional steady Euler equations. I - General theory

NASA Technical Reports Server (NTRS)

Chang, S.-C.; Adamczyk, J. J.

1986-01-01

The present iterative procedure combines the Clebsch potentials and the Munk-Prim (1947) substitution principle with an extension of a semidirect Cauchy-Riemann solver to three dimensions, in order to solve steady, inviscid three-dimensional rotational flow problems in either subsonic or incompressible flow regimes. This solution procedure can be used, upon discretization, to obtain inviscid subsonic flow solutions in a 180-deg turning channel. In addition to accurately predicting the behavior of weak secondary flows, the algorithm can generate solutions for strong secondary flows and will yield acceptable flow solutions after only 10-20 outer loop iterations.

A new approach for solving the three-dimensional steady Euler equations. I - General theory

NASA Astrophysics Data System (ADS)

Chang, S.-C.; Adamczyk, J. J.

1986-08-01

The present iterative procedure combines the Clebsch potentials and the Munk-Prim (1947) substitution principle with an extension of a semidirect Cauchy-Riemann solver to three dimensions, in order to solve steady, inviscid three-dimensional rotational flow problems in either subsonic or incompressible flow regimes. This solution procedure can be used, upon discretization, to obtain inviscid subsonic flow solutions in a 180-deg turning channel. In addition to accurately predicting the behavior of weak secondary flows, the algorithm can generate solutions for strong secondary flows and will yield acceptable flow solutions after only 10-20 outer loop iterations.

Is there a logical slippery slope from voluntary to nonvoluntary euthanasia?

PubMed

Jones, David Albert

2011-12-01

John Keown has constructed a logical slippery slope argument from voluntary euthanasia (VAE) to nonvoluntary euthanasia (NVAE). VAE if justified implies that death can be of overall benefit, in which case it should also be facilitated in those who cannot consent (NVAE). Hallvard Lillehammer asserts that Keown's argument rests on a fallacy. However, pace Lillehammer, it can be restated to escape this fallacy. Its validity is confirmed by applying to VAE some well-established general principles of medical decision making. Thus, either VAE and NVAE must be accepted together or, if NVAE is regarded as unacceptable, VAE should also be rejected.

PREVENTION AND MANAGEMENT OF LIMB CONTRACTURES IN NEUROMUSCULAR DISEASES

PubMed Central

Skalsky, Andrew J.; McDonald, Craig M.

2012-01-01

Synopsis Limb contractures are a common impairment in neuromuscular diseases (NMD). They contribute to increased disability due to decreased motor performance, mobility limitations, reduced functional range of motion, loss of function for activities of daily living (ADL), and increased pain. The pathogenesis of contractures is multifactorial. Myopathic conditions are associated with more severe limb contractures in comparison to neuropathic disorders. Although the evidence supporting the efficacy of multiple interventions to improve ROM in NMD in a sustained manner is lacking, there are generally accepted principles with regard to splinting, bracing, stretching, and surgery that help minimize the impact or disability from the contractures. PMID:22938881

Review of the Trans-Alaska Pipeline Liability Fund's financial statements for the year ended December 31, 1981

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

Not Available

1982-09-21

GAO reviewed the report on the audit of the Trans-Alaska Pipeline Liability Fund's 1981 financial statements and the work of the Fund's independent certified public accountant. GAO found nothing to indicate that the opinion of the Fund's independent accountant is inappropriate or cannot be relied on. In the opinion of the independent accountant, the Fund's financial statements present fairly the financial position of the Fund at December 31, 1981, and the changes in net assets available for claims for the year then ended, in conformity with generally accepted accounting principles applied on a consistent basis.

Reviews of the Trans-Alaska pipeline liability fund's financial statements for the years ended December 31, 1982 and 1981

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

Bowsher, C.A.

1983-09-30

GAO reviewed the reports on the audits of the Trans-Alaska Pipeline Liability Fund's 1982 and 1981 financial statements and the work of the Fund's independent certified public accountant. GAO found nothing to indicate that the opinion of the Fund's independent accountant is inappropriate or cannot be relied on. In the opinion of the independent accountant, the Fund's financial statements present fairly the financial position of the Fund at December 31, 1982 and 1981, and the changes in net assets available for claims for the year then ended, in conformity with generally accepted accounting principles applied on a consistent basis.

Universal Health Coverage and the Right to Health: From Legal Principle to Post-2015 Indicators.

PubMed

Sridhar, Devi; McKee, Martin; Ooms, Gorik; Beiersmann, Claudia; Friedman, Eric; Gouda, Hebe; Hill, Peter; Jahn, Albrecht

2015-01-01

Universal Health Coverage (UHC) is widely considered one of the key components for the post-2015 health goal. The idea of UHC is rooted in the right to health, set out in the International Covenant on Economic, Social, and Cultural Rights. Based on the Covenant and the General Comment of the Committee on Economic, Social, and Cultural Rights, which is responsible for interpreting and monitoring the Covenant, we identify 6 key legal principles that should underpin UHC based on the right to health: minimum core obligation, progressive realization, cost-effectiveness, shared responsibility, participatory decision making, and prioritizing vulnerable or marginalized groups. Yet, although these principles are widely accepted, they are criticized for not being specific enough to operationalize as post-2015 indicators for reaching the target of UHC. In this article, we propose measurable and achievable indicators for UHC based on the right to health that can be used to inform the ongoing negotiations on Sustainable Development Goals. However, we identify 3 major challenges that face any exercise in setting indicators post-2015: data availability as an essential criterion, the universality of targets, and the adaptation of global goals to local populations. © SAGE Publications 2015.

49 CFR Appendix E to Part 238 - General Principles of Reliability-Based Maintenance Programs

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 4 2010-10-01 2010-10-01 false General Principles of Reliability-Based... STANDARDS Pt. 238, App. E Appendix E to Part 238—General Principles of Reliability-Based Maintenance... maintenance programs are based on the following general principles. A failure is an unsatisfactory condition...

34 CFR 76.530 - General cost principles.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false General cost principles. 76.530 Section 76.530... Be Met by the State and Its Subgrantees? Allowable Costs § 76.530 General cost principles. Both 34 CFR 74.27 and 34 CFR 80.22 reference the general cost principles that apply to grants, subgrants and...

41 CFR 105-71.122 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-07-01

... uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. ... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.122 Allowable costs. (a... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind...

40 CFR 31.22 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-07-01

... accounting standards that comply with cost principles acceptable to the Federal agency. ... Requirements Financial Administration § 31.22 Allowable costs. (a) Limitation on use of funds. Grant funds may... the grantee or sub-grantee. (b) Applicable cost principles. For each kind of organization, there is a...

Beyond the Virtues-Principles Debate.

ERIC Educational Resources Information Center

Keat, Marilyn S.

1992-01-01

Indicates basic ontological assumptions in the virtues-principles debate in moral philosophy, noting Aristotle's and Kant's fundamental ideas about morality and considering a hermeneutic synthesis of theories. The article discusses what acceptance of the synthesis might mean in the theory and practice of moral pedagogy, offering examples of…

Virtue ethics - an old answer to a new dilemma? Part 1. Problems with contemporary medical ethics.

PubMed

Misselbrook, David

2015-02-01

The commonest practical model used in contemporary medical ethics is Principlism. Yet, while Principlism is a widely accepted consensus statement for ethics, the moral theory that underpins it faces serious challenges in its attempt to provide a coherent and accepted system of moral analysis. This inevitably challenges the stability of such a consensus statement and makes it vulnerable to attack by competitors such as preference consequentialism. This two-part paper proposes an inclusive version of virtue theory as a more grounded system of moral analysis. © The Royal Society of Medicine.

Virtue ethics – an old answer to a new dilemma? Part 1. Problems with contemporary medical ethics

PubMed Central

2015-01-01

The commonest practical model used in contemporary medical ethics is Principlism. Yet, while Principlism is a widely accepted consensus statement for ethics, the moral theory that underpins it faces serious challenges in its attempt to provide a coherent and accepted system of moral analysis. This inevitably challenges the stability of such a consensus statement and makes it vulnerable to attack by competitors such as preference consequentialism. This two-part paper proposes an inclusive version of virtue theory as a more grounded system of moral analysis. PMID:25721113

Best Practices: How to Evaluate Psychological Science for Use by Organizations

PubMed Central

Fiske, Susan T.; Borgida, Eugene

2014-01-01

We discuss how organizations can evaluate psychological science for its potential usefulness to their own purposes. Common sense is often the default but inadequate alternative, and bench-marking supplies only collective hunches instead of validated principles. External validity is an empirical process of identifying moderator variables, not a simple yes-no judgment about whether lab results replicate in the field. Hence, convincing criteria must specify what constitutes high-quality empirical evidence for organizational use. First, we illustrate some theories and science that have potential use. Then we describe generally accepted criteria for scientific quality and consensus, starting with peer review for quality, and scientific agreement in forms ranging from surveys of experts to meta-analyses to National Research Council consensus reports. Linkages of basic science to organizations entail communicating expert scientific consensus, motivating managerial interest, and translating broad principles to specific contexts. We close with parting advice to both sides of the researcher-practitioner divide. PMID:24478533

Risk Assessment and Management for Medically Complex Potential Living Kidney Donors: A Few Deontological Criteria and Ethical Values

PubMed Central

Petrini, Carlo

2011-01-01

A sound evaluation of every bioethical problem should be predicated on a careful analysis of at least two basic elements: (i) reliable scientific information and (ii) the ethical principles and values at stake. A thorough evaluation of both elements also calls for a careful examination of statements by authoritative institutions. Unfortunately, in the case of medically complex living donors neither element gives clear-cut answers to the ethical problems raised. Likewise, institutionary documents frequently offer only general criteria, which are not very helpful when making practical choices. This paper first introduces a brief overview of scientific information, ethical values, and institutionary documents; the notions of “acceptable risk” and “minimal risk” are then briefly examined, with reference to the problem of medically complex living donors. The so-called precautionary principle and the value of solidarity are then discussed as offering a possible approach to the ethical problem of medically complex living donors. PMID:22174982

Privacy Management and Networked PPD Systems - Challenges Solutions.

PubMed

Ruotsalainen, Pekka; Pharow, Peter; Petersen, Francoise

2015-01-01

Modern personal portable health devices (PPDs) become increasingly part of a larger, inhomogeneous information system. Information collected by sensors are stored and processed in global clouds. Services are often free of charge, but at the same time service providers' business model is based on the disclosure of users' intimate health information. Health data processed in PPD networks is not regulated by health care specific legislation. In PPD networks, there is no guarantee that stakeholders share same ethical principles with the user. Often service providers have own security and privacy policies and they rarely offer to the user possibilities to define own, or adapt existing privacy policies. This all raises huge ethical and privacy concerns. In this paper, the authors have analyzed privacy challenges in PPD networks from users' viewpoint using system modeling method and propose the principle "Personal Health Data under Personal Control" must generally be accepted at global level. Among possible implementation of this principle, the authors propose encryption, computer understandable privacy policies, and privacy labels or trust based privacy management methods. The latter can be realized using infrastructural trust calculation and monitoring service. A first step is to require the protection of personal health information and the principle proposed being internationally mandatory. This requires both regulatory and standardization activities, and the availability of open and certified software application which all service providers can implement. One of those applications should be the independent Trust verifier.

Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

ERIC Educational Resources Information Center

Colley, J. R.; And Others

1996-01-01

Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)

Managing a Standards-Based Classroom

ERIC Educational Resources Information Center

Edwards, Susan

2011-01-01

Many preservice teachers are introduced to NCTM's "Principles and Standards for School Mathematics" (2000) and practices that support those Standards as part of their teacher education programs. They often appear to accept the underlying principles, and many intend to implement this type of instruction in their own classrooms. Unfortunately, as…

Using Mindfulness- and Acceptance-Based Treatments with Clients from Nondominant Cultural and/or Marginalized Backgrounds: Clinical Considerations, Meta-Analysis Findings, and Introduction to the Special Series--Clinical Considerations in Using Acceptance- and Mindfulness-Based Treatments with Diverse Populations

ERIC Educational Resources Information Center

Fuchs, Cara; Lee, Jonathan K.; Roemer, Lizabeth; Orsillo, Susan M.

2013-01-01

A growing body of research suggests that mindfulness- and acceptance-based principles can increase efforts aimed at reducing human suffering and increasing quality of life. A critical step in the development and evaluation of these new approaches to treatment is to determine the acceptability and efficacy of these treatments for clients from…

Rowlands' Duality Principle: A Generalization of Noether's Theorem?

NASA Astrophysics Data System (ADS)

Karam, Sabah E.

This paper will examine a physical principle that has been used in making valid predictions and generalizes established conservation laws. In a previous paper it was shown how Rowlands' zero-totality condition could be viewed as a generalization of Newton's third law of motion. In this paper it will be argued that Rowlands' Duality Principle is a generalization of Noether's Theorem and that the two principles taken together are truly foundational principles that have tamed Metaphysics.

5 CFR 950.105 - Principal Combined Fund Organization (PCFO) responsibilities.

Code of Federal Regulations, 2010 CFR

2010-01-01

..., such as banking, auditing, reporting and distribution separate from the applicant's non-CFC operations... accepted accounting principles. (9) Submitting to the LFCC an audit of collections and disbursements for... accepted auditing standards and OPM guidance. (10) Absorbing the cost of any reproduction and/or reissuing...

24 CFR 3282.402 - General principles.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 5 2010-04-01 2010-04-01 false General principles. 3282.402... and Remedial Actions § 3282.402 General principles. (a) Nothing in this subpart or in these... manufactured home manufacturers to provide remedial actions under this subpart is limited by the principle that...

The Elements and Principles of Design: A Baseline Study

ERIC Educational Resources Information Center

Adams, Erin

2013-01-01

Critical to the discipline, both professionally and academically, are the fundamentals of interior design. These fundamentals include the elements and principles of interior design: the commonly accepted tools and vocabulary used to create and communicate successful interior environments. Research indicates a lack of consistency in both the…

42 CFR 51c.303 - Project elements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... accepted accounting principles, be considered income and expense items; (2) Provides for a capital... principles, be considered capital items; (3) Provides for plan review and updating at least annually; and (4... grant funds for the operation of a prepaid health care plan also must provide: (1) A marketing and...

Forest tenure and sustainable forest management

Treesearch

J.P. Siry; K. McGinley; F.W. Cubbage; P. Bettinger

2015-01-01

We reviewed the principles and key literature related to forest tenure and sustainable forest management, and then examined the status of sustainable forestry and land ownership at the aggregate national level for major forested countries. The institutional design principles suggested by Ostrom are well accepted for applications to public, communal, and private lands....

76 FR 6651 - Intergovernmental Panel on Climate Change Special Report Review

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-07

... time that they accept the overall report. Principles and procedures for the IPCC and its preparation of..._documents/ipcc-principles-appendix-a.pdf (pdf) http://ipcc.ch/organization/organization_procedures.shtml In.... The following section of the report discusses risk management at the local, national and international...

20 CFR 401.140 - General principles.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false General principles. 401.140 Section 401.140... INFORMATION Disclosure of Official Records and Information § 401.140 General principles. When no law... follow FOIA principles to resolve that question. We do this to insure uniform treatment in all situations...

From Acceptance to Rejection: Food Contamination in the Classroom.

ERIC Educational Resources Information Center

Rajecki, D. W.

1989-01-01

Describes a classroom exercise to explain design and measurement principles in methodology and statistics courses. This demonstration which involves measurement of a shift from food acceptance to food rejection produces meaningful data sets. The realism of the exercise gives students a view of problems that emerge in research. (KO)

42 CFR 484.12 - Condition of participation: Compliance with Federal, State, and local laws, disclosure and...

Code of Federal Regulations, 2010 CFR

2010-10-01

... ownership and management information. The HHA must comply with the requirements of Part 420, Subpart C of..., State, and local laws, disclosure and ownership information, and accepted professional standards and... ownership information, and accepted professional standards and principles. (a) Standard: Compliance with...

Acceptance and Commitment Therapy (ACT): An Overview for Practitioners

ERIC Educational Resources Information Center

Bowden, Tim; Bowden, Sandra

2012-01-01

Acceptance and Commitment Therapy (ACT) offers school counsellors a practical and meaningful approach to helping students deal with a range of issues. This is achieved through encouraging psychological flexibility through the application of six key principles. This article describes our introduction to ACT, ACT's application to children and…

Idiom Syntax: Idiosyncratic or Principled?

ERIC Educational Resources Information Center

Tabossi, P.; Wolf, K.; Koterle, S.

2009-01-01

An influential theory posits that the syntactic properties of idioms are idiosyncratic and encoded in the mental lexicon in "superlemmas". It follows that experience with an idiom is necessary in order to judge the acceptability of syntactic operations on that idiom. To test these claims, Experiment 1 explored the acceptability of sentences…

39 CFR 3050.1 - Definitions applicable to this part.

Code of Federal Regulations, 2012 CFR

2012-07-01

... was applied by the Commission in its most recent Annual Compliance Determination unless a different analytical principle subsequently was accepted by the Commission in a final rule. (b) Accepted quantification technique refers to a quantification technique that was applied in the most recent iteration of the periodic...

39 CFR 3050.1 - Definitions applicable to this part.

Code of Federal Regulations, 2014 CFR

2014-07-01

... was applied by the Commission in its most recent Annual Compliance Determination unless a different analytical principle subsequently was accepted by the Commission in a final rule. (b) Accepted quantification technique refers to a quantification technique that was applied in the most recent iteration of the periodic...

Some considerations on the definition of risk based on concepts of systems theory and probability.

PubMed

Andretta, Massimo

2014-07-01

The concept of risk has been applied in many modern science and technology fields. Despite its successes in many applicative fields, there is still not a well-established vision and universally accepted definition of the principles and fundamental concepts of the risk assessment discipline. As emphasized recently, the risk fields suffer from a lack of clarity on their scientific bases that can define, in a unique theoretical framework, the general concepts in the different areas of application. The aim of this article is to make suggestions for another perspective of risk definition that could be applied and, in a certain sense, generalize some of the previously known definitions (at least in the fields of technical and scientific applications). By drawing on my experience of risk assessment in different applicative situations (particularly in the risk estimation for major industrial accidents, and in the health and ecological risk assessment for contaminated sites), I would like to revise some general and foundational concepts of risk analysis in as consistent a manner as possible from the axiomatic/deductive point of view. My proposal is based on the fundamental concepts of the systems theory and of the probability. In this way, I try to frame, in a single, broad, and general theoretical context some fundamental concepts and principles applicable in many different fields of risk assessment. I hope that this article will contribute to the revitalization and stimulation of useful discussions and new insights into the key issues and theoretical foundations of risk assessment disciplines. © 2013 Society for Risk Analysis.

Practice management companies improve practices' financial position.

PubMed

Dupell, T

1997-11-01

To maintain control over healthcare delivery and financial decisions, as well as increase access to capital markets, some group practices are forming their own physician practice management companies. These companies should be organized to balance the expectations of physicians with the values of capital markets. This organization should include retained earnings, financial reporting in accordance with generally accepted accounting principles (GAAP), predictable earnings and cash flow, physician ownership and leadership, and incentives for high-quality management. Three large, primary care and multispecialty clinics that merged to form a new physician practice management company increased their access to capital markets and improved their overall financial position, which will help them achieve long-term survival.

The moral relevance of personal characteristics in setting health care priorities.

PubMed

Olsen, Jan Abel; Richardson, Jeff; Dolan, Paul; Menzel, Paul

2003-10-01

This paper discusses the moral relevance of accounting for various personal characteristics when prioritising between groups of patients. After a review of the results from empirical studies, we discuss the ethical reasons which might explain-and justify-the views expressed in these studies. The paper develops a general framework based upon the causes of ill health and the consequences of treatment. It then turns to the question of the extent to which a personal characteristic-and the eventual underlying ethical justification of its relevance-could have any relationships to these causes and consequences. We attempt to disentangle those characteristics that may reflect a potentially relevant justification from those which violate widely accepted principles of social justice.

[Factor Analysis: Principles to Evaluate Measurement Tools for Mental Health].

PubMed

Campo-Arias, Adalberto; Herazo, Edwin; Oviedo, Heidi Celina

2012-09-01

The validation of a measurement tool in mental health is a complex process that usually starts by estimating reliability, to later approach its validity. Factor analysis is a way to know the number of dimensions, domains or factors of a measuring tool, generally related to the construct validity of the scale. The analysis could be exploratory or confirmatory, and helps in the selection of the items with better performance. For an acceptable factor analysis, it is necessary to follow some steps and recommendations, conduct some statistical tests, and rely on a proper sample of participants. Copyright © 2012 Asociación Colombiana de Psiquiatría. Publicado por Elsevier España. All rights reserved.

Conceptions of morality and the doctrine of double effect.

PubMed

Nelson, W N

1991-10-01

Whether one should accept a principle like DDE cannot be settled independent of one's more general moral theory. In this, I take it, I agree with Professor Boyle, though I do not think he has shown that DDE has a role only in his particular form of absolutism. Still, since his theory does require DDE, an important question is what the alternatives are--whether we must choose between this absolutism and either utilitarianism or intuitionism. A form of contractualism, the requirements of which derive to a large extent from institutionally or conventionally established rights, is sketched here as an attractive alternative. It does not lead, so far as I can see, to DDE.

Extrapolation, uncertainty factors, and the precautionary principle.

PubMed

Steel, Daniel

2011-09-01

This essay examines the relationship between the precautionary principle and uncertainty factors used by toxicologists to estimate acceptable exposure levels for toxic chemicals from animal experiments. It shows that the adoption of uncertainty factors in the United States in the 1950s can be understood by reference to the precautionary principle, but not by cost-benefit analysis because of a lack of relevant quantitative data at that time. In addition, it argues that uncertainty factors continue to be relevant to efforts to implement the precautionary principle and that the precautionary principle should not be restricted to cases involving unquantifiable hazards. Copyright © 2011 Elsevier Ltd. All rights reserved.

Principles of Electronegativity Part 1. General Nature.

ERIC Educational Resources Information Center

Sanderson, R. T.

1988-01-01

Summarizes the general principles governing the significance and applications of electronegativity. Presents and discusses seven principles in a general way. Describes electronegativity in general as a consequence of incompletely screened nuclear charge effective within stable outer orbital vacancies, which in turn is a function of the atomic…

Experimental parameterisation of principal physics in buoyancy variations of marine teleost eggs.

PubMed

Jung, Kyung-Mi; Folkvord, Arild; Kjesbu, Olav Sigurd; Sundby, Svein

2014-01-01

It is generally accepted that the high buoyancy of pelagic marine eggs is due to substantial influx of water across the cell membrane just before ovulation. Here we further develop the theoretical basis by applying laboratory observations of the various components of the fertilized egg in first-principle equations for egg specific gravity (ρ(egg)) followed by statistical validation. We selected Atlantic cod as a model animal due to the affluent amount of literature on this species, but also undertook additional dedicated experimental works. We found that specific gravity of yolk plus embryo is central in influencing ρ(egg) and thereby the buoyancy. However, our established framework documents the effect on ρ(egg) of the initial deposition of the heavy chorion material in the gonad prior to spawning. Thereafter, we describe the temporal changes in ρ(egg) during incubation: Generally, the eggs showed a slight rise in ρ(egg) from fertilization to mid-gastrulation followed by a gradual decrease until full development of main embryonic organs just before hatching. Ontogenetic changes in ρ(egg) were significantly associated with volume and mass changes of yolk plus embryo. The initial ρ(egg) at fertilization appeared significantly influenced by the chorion volume fraction which is determined by the combination of the final chorion volume of the oocyte and of the degree of swelling (hydrolyzation) prior to spawning. The outlined principles and algorithms are universal in nature and should therefore be applicable to fish eggs in general.

Experimental Parameterisation of Principal Physics in Buoyancy Variations of Marine Teleost Eggs

PubMed Central

Jung, Kyung-Mi; Folkvord, Arild; Kjesbu, Olav Sigurd; Sundby, Svein

2014-01-01

It is generally accepted that the high buoyancy of pelagic marine eggs is due to substantial influx of water across the cell membrane just before ovulation. Here we further develop the theoretical basis by applying laboratory observations of the various components of the fertilized egg in first-principle equations for egg specific gravity (ρegg) followed by statistical validation. We selected Atlantic cod as a model animal due to the affluent amount of literature on this species, but also undertook additional dedicated experimental works. We found that specific gravity of yolk plus embryo is central in influencing ρegg and thereby the buoyancy. However, our established framework documents the effect on ρegg of the initial deposition of the heavy chorion material in the gonad prior to spawning. Thereafter, we describe the temporal changes in ρegg during incubation: Generally, the eggs showed a slight rise in ρegg from fertilization to mid-gastrulation followed by a gradual decrease until full development of main embryonic organs just before hatching. Ontogenetic changes in ρegg were significantly associated with volume and mass changes of yolk plus embryo. The initial ρegg at fertilization appeared significantly influenced by the chorion volume fraction which is determined by the combination of the final chorion volume of the oocyte and of the degree of swelling (hydrolyzation) prior to spawning. The outlined principles and algorithms are universal in nature and should therefore be applicable to fish eggs in general. PMID:25122447

78 FR 48914 - Agency Information Collection Activities: Submission to OMB for Reinstatement, Without Change, of...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-12

... submit the following information collection to the Office of Management and Budget (OMB) for review and... performing certain audits, the auditing principles which apply to certain audits, and the accounting principles which must be followed in reports filed with the NCUA Board. DATES: Comments will be accepted...

78 FR 59380 - Agency Information Collection Activities: Submission to OMB for Reinstatement, Without Change, of...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-26

... submit the following information collection to the Office of Management and Budget (OMB) for review and... required of persons performing certain audits, the auditing principles which apply to certain audits, and the accounting principles which must be followed. DATES: Comments will be accepted until October 28...

When the Medium Illustrates the Content: Exploiting the Unique Features of Online Communication

ERIC Educational Resources Information Center

Foertsch, Julie; Gernsbacher, Morton Ann

2008-01-01

Julie Foertsch and Morton Ann Gernsbacher present the results of an evaluation of an online undergraduate course in psychology that adheres to the seven widely accepted principles of effective online teaching and suggests an eighth principle: using the unique benefits and constraints of online communication to prompt critical thinking about…

The Didactic Principles and Their Applications in the Didactic Activity

ERIC Educational Resources Information Center

Marius-Costel, Esi

2010-01-01

The evaluation and reevaluation of the fundamental didactic principles suppose the acceptance at the level of an instructive-educative activity of a new educational paradigm. Thus, its understanding implies an assumption at a conceptual-theoretical level of some approaches where the didactic aspects find their usefulness by relating to value…

Understanding and applying principles of social cognition and decision making in adaptive environmental governance.

PubMed

DeCaro, Daniel A; Arnol, Craig Anthony Tony; Boama, Emmanuel Frimpong; Garmestani, Ahjond S

2017-03-01

Environmental governance systems are under greater pressure to adapt and to cope with increased social and ecological uncertainty from stressors like climate change. We review principles of social cognition and decision making that shape and constrain how environmental governance systems adapt. We focus primarily on the interplay between key decision makers in society and legal systems. We argue that adaptive governance must overcome three cooperative dilemmas to facilitate adaptation: (1) encouraging collaborative problem solving, (2) garnering social acceptance and commitment, and (3) cultivating a culture of trust and tolerance for change and uncertainty. However, to do so governance systems must cope with biases in people's decision making that cloud their judgment and create conflict. These systems must also satisfy people's fundamental needs for self-determination, fairness, and security, ensuring that changes to environmental governance are perceived as legitimate, trustworthy, and acceptable. We discuss the implications of these principles for common governance solutions (e.g., public participation, enforcement) and conclude with methodological recommendations. We outline how scholars can investigate the social cognitive principles involved in cases of adaptive governance.

Understanding and applying principles of social cognition and decision making in adaptive environmental governance

PubMed Central

DeCaro, Daniel A.; Arnol, Craig Anthony (Tony); Boama, Emmanuel Frimpong; Garmestani, Ahjond S.

2018-01-01

Environmental governance systems are under greater pressure to adapt and to cope with increased social and ecological uncertainty from stressors like climate change. We review principles of social cognition and decision making that shape and constrain how environmental governance systems adapt. We focus primarily on the interplay between key decision makers in society and legal systems. We argue that adaptive governance must overcome three cooperative dilemmas to facilitate adaptation: (1) encouraging collaborative problem solving, (2) garnering social acceptance and commitment, and (3) cultivating a culture of trust and tolerance for change and uncertainty. However, to do so governance systems must cope with biases in people’s decision making that cloud their judgment and create conflict. These systems must also satisfy people’s fundamental needs for self-determination, fairness, and security, ensuring that changes to environmental governance are perceived as legitimate, trustworthy, and acceptable. We discuss the implications of these principles for common governance solutions (e.g., public participation, enforcement) and conclude with methodological recommendations. We outline how scholars can investigate the social cognitive principles involved in cases of adaptive governance. PMID:29780425

Valuing lives and allocating resources: a defense of the modified youngest first principle of scarce resource distribution.

PubMed

Tallman, Ruth

2014-06-01

In this paper, I argue that the 'modified youngest first' principle provides a morally appropriate criterion for making decisions regarding the distribution of scarce medical resources, and that it is morally preferable to the simple 'youngest first' principle. Based on the complete lives system's goal of maximizing complete lives rather than individual life episodes, I argue that essential to the value we see in complete lives is the first person value attributed by the experiencer of that life. For a life to be 'complete' or 'incomplete,' the subject of that life must be able to understand the concept of a complete life, to have started goals and projects, and to know what it would be for that life to be complete. As the very young are not able to do this, it can reasonably be said that their characteristically human lives have not yet begun, giving those accepting a complete lives approach good reason to accept the modified youngest first principle over a simple 'youngest first' approach. © 2012 John Wiley & Sons Ltd.

Occupational Therapy and Sensory Integration for Children with Autism: A Feasibility, Safety, Acceptability and Fidelity Study

ERIC Educational Resources Information Center

Schaaf, Roseann C.; Benevides, Teal W.; Kelly, Donna; Mailloux-Maggio, Zoe

2012-01-01

Objective: To examine the feasibility, safety, and acceptability of a manualized protocol of occupational therapy using sensory integration principles for children with autism. Methods: Ten children diagnosed with autism spectrum disorder ages 4-8 years received intensive occupational therapy intervention using sensory integration principles…

Private or NHS General Dental Service care in the United Kingdom? A study of public perceptions and experiences.

PubMed

Hancock, M; Calnan, M; Manley, G

1999-12-01

Recent changes in the NHS General Dental Service have led to a reduction in the availability of NHS dental care and increased charges. This study explores public and user views and experiences of NHS and private dental care in the light of these changes. The study employed a combination of quantitative and qualitative methods. The first phase involved a postal survey of a random sample of adults on the electoral registers in a county in Southern England, which yielded a response rate of 55 per cent (n = 1506). Follow-up face-to-face interviews were carried out with sub-samples (n = 50) selected from survey respondents. The evidence shows greater satisfaction with certain aspects of private care than with NHS dental care and suggests that the decline in perceived quality of NHS care is less to do with the quality of dental technical skills and more to do with perceived access and availability. However, there was general support for the egalitarian principles associated with NHS dentistry, although payment for dental care by users was acceptable even though dentistry on the NHS was preferred. The shift in the balance of NHS and private dental care reflects the interests and preferences of dentists rather than of the public. It suggests, however, that a continued shift towards private practice is a trend that the public will not find acceptable, which might limit the extent of expansion of private practice.

Implementing accountability for reasonableness--the case of pharmaceutical reimbursement in Sweden.

PubMed

Jansson, Sandra

2007-04-01

This paper aims to describe the priority-setting procedure for new original pharmaceuticals practiced by the Swedish Pharmaceutical Benefits Board (LFN), to analyse the outcome of the procedure in terms of decisions and the relative importance of ethical principles, and to examine the reactions of stakeholders. All the 'principally important' decisions made by the LFN during its first 33 months of operation were analysed. The study is theoretically anchored in the theory of fair and legitimate priority-setting procedures by Daniels and Sabin, and is based on public documents, media articles, and semi-structured interviews. Only nine cases resulted in a rejection of a subsidy by the LFN and 15 in a limited or conditional subsidy. Total rejections rather than limitations gave rise to actions by stakeholders. Primarily, the principle of cost-effectiveness was used when limiting/conditioning or totally rejecting a subsidy. This study suggests that implementing a priority-setting process that fulfils the conditions of accountability for reasonableness can result in a priority-setting process which is generally perceived as fair and legitimate by the major stakeholders and may increase social learning in terms of accepting the necessity of priority setting in health care. The principle of cost-effectiveness increased in importance when the demand for openness and transparency increased.

Principles of Need and the Aggregation Thesis.

PubMed

Gustavsson, Erik; Juth, Niklas

2017-09-02

Principles of need are constantly referred to in health care priority setting. The common denominator for any principle of need is that it will ascribe some kind of special normative weight to people being worse off. However, this common ground does not answer the question how a plausible principle of need should relate to the aggregation of benefits across individuals. Principles of need are sometimes stated as being incompatible with aggregation and sometimes characterized as accepting aggregation in much the same way as utilitarians do. In this paper we argue that if one wants to take principles of need seriously both of these positions have unreasonable implications. We then characterize and defend a principle of need consisting of sufficientarian elements as well as prioritarian which avoids these unreasonable implications.

12 CFR 745.2 - General principles applicable in determining insurance of accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false General principles applicable in determining... Insurance Coverage § 745.2 General principles applicable in determining insurance of accounts. (a) General... law enters into a share insurance determination, the local law of the jurisdiction in which the...

What do general practitioners think about an online self-regulation programme for health promotion? Focus group interviews.

PubMed

Plaete, Jolien; Crombez, Geert; DeSmet, Ann; Deveugele, Myriam; Verloigne, Maïté; De Bourdeaudhuij, Ilse

2015-01-22

Chronic diseases may be prevented through programmes that promote physical activity and healthy nutrition. Computer-tailoring programmes are effective in changing behaviour in the short- and long-term. An important issue is the implementation of these programmes in general practice. However, there are several barriers that hinder the adoption of eHealth programmes in general practice. This study explored the feasibility of an eHealth programme that was designed, using self-regulation principles. Seven focus group interviews (a total of 62 GPs) were organized to explore GPs' opinions about the feasibility of the eHealth programme for prevention in general practice. At the beginning of each focus group, GPs were informed about the principles of the self-regulation programme 'My Plan'. Open-ended questions were used to assess the opinion of GPs about the content and the use of the programme. The focus groups discussions were audio-taped, transcribed and thematically analysed via NVivo software. The majority of the GPs was positive about the use of self-regulation strategies and about the use of computer-tailored programmes in general practice. There were contradictory results about the delivery mode of the programme. GPs also indicated that the programme might be less suited for patients with a low educational level or for old patients. Overall, GPs are positive about the adoption of self-regulation techniques for health promotion in their practice. However, they raised doubts about the adoption in general practice. This barrier may be addressed (1) by offering various ways to deliver the programme, and (2) by allowing flexibility to match different work flow systems. GPs also believed that the acceptability and usability of the programme was low for patients who are old or with low education. The issues raised by GPs will need to be taken into account when developing and implementing an eHealth programme in general practice.

Defending the four principles approach as a good basis for good medical practice and therefore for good medical ethics.

PubMed

Gillon, Raanan

2015-01-01

This paper argues that the four prima facie principles-beneficence, non-maleficence, respect for autonomy and justice-afford a good and widely acceptable basis for 'doing good medical ethics'. It confronts objections that the approach is simplistic, incompatible with a virtue-based approach to medicine, that it requires respect for autonomy always to have priority when the principles clash at the expense of clinical obligations to benefit patients and global justice. It agrees that the approach does not provide universalisable methods either for resolving such moral dilemmas arising from conflict between the principles or their derivatives, or universalisable methods for resolving disagreements about the scope of these principles-long acknowledged lacunae but arguably to be found, in practice, with all other approaches to medical ethics. The value of the approach, when properly understood, is to provide a universalisable though prima facie set of moral commitments which all doctors can accept, a basic moral language and a basic moral analytic framework. These can underpin an intercultural 'moral mission statement' for the goals and practice of medicine. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

A questionnaire measuring staff perceptions of Lean adoption in healthcare: development and psychometric testing.

PubMed

Kaltenbrunner, Monica; Bengtsson, Lars; Mathiassen, Svend Erik; Engström, Maria

2017-03-24

During the past decade, the concept of Lean has spread rapidly within the healthcare sector, but there is a lack of instruments that can measure staff's perceptions of Lean adoption. Thus, the aim of the present study was to develop a questionnaire measuring Lean in healthcare, based on Liker's description of Lean, by adapting an existing instrument developed for the service sector. A mixed-method design was used. Initially, items from the service sector instrument were categorized according to Liker's 14 principles describing Lean within four domains: philosophy, processes, people and partners and problem-solving. Items were lacking for three of Liker's principles and were therefore developed de novo. Think-aloud interviews were conducted with 12 healthcare staff from different professions to contextualize and examine the face validity of the questionnaire prototype. Thereafter, the adjusted questionnaire's psychometric properties were assessed on the basis of a cross-sectional survey among 386 staff working in primary care. The think-aloud interviews led to adjustments in the questionnaire to better suit a healthcare context, and the number of items was reduced. Confirmatory factor analysis of the adjusted questionnaire showed a generally acceptable correspondence with Liker's description of Lean. Internal consistency, measured using Cronbach's alpha, for the factors in Liker's description of Lean was 0.60 for the factor people and partners, and over 0.70 for the three other factors. Test-retest reliability measured by the intra-class correlation coefficient ranged from 0.77 to 0.88 for the four factors. We designed a questionnaire capturing staff's perceptions of Lean adoption in healthcare on the basis of Liker's description. This Lean in Healthcare Questionnaire (LiHcQ) showed generally acceptable psychometric properties, which supports its usability for measuring Lean adoption in healthcare. We suggest that further research focus on verifying the usability of LiHcQ in other healthcare settings, and on adjusting the instrument if needed.

Should people with unhealthy lifestyles pay higher health insurance premiums?

PubMed

Buchanan, David R

2011-02-01

This commentary sets the article by Dubois on the ethical justification for charging higher insurance premiums for people with unhealthy lifestyles in the context of US health care reform. It reviews the relevance and strength of normative concerns identified by Dubois about the acceptability of such differentiated "means-tested" plans. It identifies key issues involving whether certain health behaviors matter ethically, and if so, the grounds that would justify an obligation for people to take action. The article frames the answer in terms of the need to achieve an ethically acceptable balance between the principle of equality and principle of merit and concludes with four ethical standards to focus the terms of the debate.

Managing Campus Budgets in Trying Times: Did Practices Follow Principles?

ERIC Educational Resources Information Center

Burke, Joseph C.

This study examined how closely 11 accepted principles for managing budgets were followed at 98 public college campuses during the first half of the 1990s, a period of budget problems. The colleges reviewed were in six states: California, Florida, Massachusetts, New York, Texas, and Wisconsin. The study found that (1) planning was not inclusive,…

17 CFR Appendix B to Part 38 - Guidance on, and Acceptable Practices in, Compliance With Core Principles

Code of Federal Regulations, 2013 CFR

2013-04-01

... decision-making and implementation of emergency intervention in the market. At a minimum, the DCM must have... COMMODITY FUTURES TRADING COMMISSION DESIGNATED CONTRACT MARKETS Pt. 38, App. B Appendix B to Part 38... the core principle is illustrative only of the types of matters a designated contract market may...

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

Faizal, Mir, E-mail: f2mir@uwaterloo.ca; Majumder, Barun, E-mail: barunbasanta@iitgn.ac.in

In this paper, we will incorporate the generalized uncertainty principle into field theories with Lifshitz scaling. We will first construct both bosonic and fermionic theories with Lifshitz scaling based on generalized uncertainty principle. After that we will incorporate the generalized uncertainty principle into a non-abelian gauge theory with Lifshitz scaling. We will observe that even though the action for this theory is non-local, it is invariant under local gauge transformations. We will also perform the stochastic quantization of this Lifshitz fermionic theory based generalized uncertainty principle.

39 CFR 602.1 - General principles.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false General principles. 602.1 Section 602.1 Postal... RIGHTS OTHER THAN PATENTS INTELLECTUAL PROPERTY RIGHTS OTHER THAN PATENTS § 602.1 General principles. It... other than patents (hereinafter, intellectual properties) having significant economic or other business...

Black hole complementarity with the generalized uncertainty principle in Gravity's Rainbow

NASA Astrophysics Data System (ADS)

Gim, Yongwan; Um, Hwajin; Kim, Wontae

2018-02-01

When gravitation is combined with quantum theory, the Heisenberg uncertainty principle could be extended to the generalized uncertainty principle accompanying a minimal length. To see how the generalized uncertainty principle works in the context of black hole complementarity, we calculate the required energy to duplicate information for the Schwarzschild black hole. It shows that the duplication of information is not allowed and black hole complementarity is still valid even assuming the generalized uncertainty principle. On the other hand, the generalized uncertainty principle with the minimal length could lead to a modification of the conventional dispersion relation in light of Gravity's Rainbow, where the minimal length is also invariant as well as the speed of light. Revisiting the gedanken experiment, we show that the no-cloning theorem for black hole complementarity can be made valid in the regime of Gravity's Rainbow on a certain combination of parameters.

32 CFR 1633.7 - General principles of classification.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 6 2010-07-01 2010-07-01 false General principles of classification. 1633.7 Section 1633.7 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM ADMINISTRATION OF CLASSIFICATION § 1633.7 General principles of classification. (a) Each classified registrant in...

Mapping 'consistency' in India's climate change position: Dynamics and dilemmas of science diplomacy.

PubMed

Gupta, Himangana; Kohli, Ravinder Kumar; Ahluwalia, Amrik Singh

2015-10-01

India's position on climate change negotiations is likely to have far reaching implications for the success of global climate cooperation. Since the beginning of negotiations, the principle of equity and common but differentiated responsibilities (CBDR) remained the centerpiece of India's stand. The stand started to evolve at the 15th Conference of Parties to the United Nations Framework Convention on Climate Change at Copenhagen in 2009, when India accepted voluntary commitments to reduce emission intensity. Though India still swears by CBDR, status of the principle in the negotiations has become doubtful after the Durban Climate Conference in 2011 committed all parties to take emission targets. This paper traces major transition points in India's negotiating position over the years and provides a descriptive context of its climate-related concerns. It analyzes the interview responses of 15 top scientists, experts, and negotiators to build upon core areas of climate change issues in India, its future role, and position in negotiations. Interviewees, in general, were in favor of protecting the carbon space for the poor who had very low emissions.

Indetermination of particle sizing by laser diffraction in the anomalous size ranges

NASA Astrophysics Data System (ADS)

Pan, Linchao; Ge, Baozhen; Zhang, Fugen

2017-09-01

The laser diffraction method is widely used to measure particle size distributions. It is generally accepted that the scattering angle becomes smaller and the angles to the location of the main peak of scattered energy distributions in laser diffraction instruments shift to smaller values with increasing particle size. This specific principle forms the foundation of the laser diffraction method. However, this principle is not entirely correct for non-absorbing particles in certain size ranges and these particle size ranges are called anomalous size ranges. Here, we derive the analytical formulae for the bounds of the anomalous size ranges and discuss the influence of the width of the size segments on the signature of the Mie scattering kernel. This anomalous signature of the Mie scattering kernel will result in an indetermination of the particle size distribution when measured by laser diffraction instruments in the anomalous size ranges. By using the singular-value decomposition method we interpret the mechanism of occurrence of this indetermination in detail and then validate its existence by using inversion simulations.

[Psychiatric education and cultural components during medical training: Latin American perspectives].

PubMed

Alarcón, Renato D; Suarez-Richards, Manuel; Sarabia, Silvana

2014-01-01

Medical education has incorporated psychiatric or mental health components more consistently during the last decades thanks to various factors such as: advances in neurobiological research; the increasing prevalence of mental disorders in global health; the increasingly close relationship between mental health and public health; comorbidities with medical conditions and the impact of sociocultural phenomena in clinical manifestations, diagnosis, treatment, prognosis and prevention. Based on acquisition of core competencies and ethical principles of universal acceptance, the teaching process examined in this article proposes an education based on the provision of clinical experiences integrated throughout the collection of adequate information, the development of diagnostic capabilities, and exposure to a wide variety of forms of academic assessment of students and residents in training. The cultural components of psychiatric education receive special mention; we provide examples of their systematic integration with the acquisition of general skills. The teaching tools include theoretical and applied activities and supervision. Particular attention is paid to how the principles of modern psychiatric medical education, including cultural aspects and practice of holistic health care objectives, can and should be in effect in Latin American countries.

Is there a role for assent or dissent in animal research?

PubMed

Kantin, Holly; Wendler, David

2015-10-01

Current regulations and widely accepted principles for animal research focus on minimizing the burdens and harms of research on animals. However, these regulations and principles do not consider a possible role for assent or dissent in animal research. Should investigators solicit the assent or respect the dissent of animals who are used in research, and, if so, under what circumstances? In this article we pursue this question and outline the relevant issues that bear on the answer. We distinguish two general reasons for respecting the preferences of research participants regarding whether they participate in research-welfare-based reasons and agency-based reasons. We argue that there are welfare-based reasons for researchers to consider, and in some cases respect, the dissent of all animals used in research. After providing a brief account of the nature of agency-based reasons, we argue that there is good reason to think that these reasons apply to at least chimpanzees. We argue that there is an additional reason for researchers to respect the dissent-and, when possible, solicit the assent-of any animal to whom agency-based reasons apply.

[The legal issue of the present occupational physician system in crisis management of health damage].

PubMed

Yuki, Tomoshi; Hakozaki, Yukiya; Yoshinaga, Takeo; Koizumi, Akio

2004-09-01

In present day Japan, when a crisis like the Bhopal accident occurs, due to defects in the current of industrial health law, effective crisis management cannot be taken to minimize health damage in both workers and residents. The current law characterizes industrial health as a part of the welfare service provided by employers for employees. Nevertheless, the company should be liable for all failure and damage including health impairment as a primary party. Moreover, in an emergency crisis, unlike the case of reparations, it is not accepted to argue whether the company should take absolute liability or not. Accordingly, in such cases, we consider it more appropriate to apply the "Polluter Pays Principle" and the principle of "Liability without Fault" to the company's responsibility. By these rules, the company should mobilize their own professionals, who are experts of managing crises, such as occupational physicians and/or industrial health professionals to minimize health damages among citizens in general. The company should take such a social responsibility in a crisis when it is the primary responsible party to the crisis.

Provider-Initiated HIV Testing for Migrants in Spain: A Qualitative Study with Health Care Workers and Foreign-Born Sexual Minorities

PubMed Central

Navaza, Barbara; Abarca, Bruno; Bisoffi, Federico; Pool, Robert; Roura, Maria

2016-01-01

Introduction Provider-initiated HIV testing (PITC) is increasingly adopted in Europe. The success of the approach at identifying new HIV cases relies on its effectiveness at testing individuals most at risk. However, its suitability to reach populations facing overlapping vulnerabilities is under researched. This qualitative study examined HIV testing experiences and perceptions amongst Latin-American migrant men who have sex with men and transgender females in Spain, as well as health professionals’ experiences offering HIV tests to migrants in Barcelona and Madrid. Methods We conducted 32 in-depth interviews and 8 discussion groups with 38 Latin-American migrants and 21 health professionals. We imported verbatim transcripts and detailed field work notes into the qualitative software package Nvivo-10 and applied to all data a coding framework to examine systematically different HIV testing dimensions and modalities. The dimensions analysed were based on the World Health Organization “5 Cs” principles: Consent, Counselling, Connection to treatment, Correctness of results and Confidentiality. Results Health professionals reported that PITC was conceptually acceptable for them, although their perceived inability to adequately communicate HIV+ results and resulting bottle necks in the flow of care were recurrent concerns. Endorsement and adherence to the principles underpinning the rights-based response to HIV varied widely across health settings. The offer of an HIV test during routine consultations was generally appreciated by users as a way of avoiding the embarrassment of asking for it. Several participants deemed compulsory testing as acceptable on public health grounds. In spite of—and sometimes because of—partial endorsement of rights-based approaches, PITC was acceptable in a population with high levels of internalised stigma. Conclusion PITC is a promising approach to reach sexual minority migrants who hold high levels of internalised stigma but explicit extra efforts are needed to safeguard the rights of the most vulnerable. PMID:26914023

Female sexual dysfunction and adolescents.

PubMed

Greydanus, Donald E; Matytsina, Lyubov

2010-10-01

To review recent publications in the area of sexual dysfunction in females including the adolescent age group. Though as many as 40% of adult females have a sexual dysfunction, the incidence among adolescent females is unknown. Though over half of adolescents are sexually active, sexual dysfunction is not a term universally accepted among the general public as well as researchers. Research on sexual dysfunction in females typically starts with age 18 years or over. Causes of sexual dysfunction include medical disorders, gynecological problems, which started from the adolescent age, psychiatric disorders, and complications of medications such as selective serotonin reuptake inhibitors (SSRIs), antipsychotics, and others. Management includes identification of the specific sexual dysfunction and treatment of the underlying condition, including surgical treatment in such cases as absent vagina or obstetrics fistula. Psychological therapy is helpful when psychological factors are contributory to the dysfunction. Pharmacologic principles of management cases can, for example, include treatment of gynecological problems such as pelvic inflammatory disease (PID) or endometriosis as a cause of sexual dysfunction or include removal of the offending drug, use of glutamatergic strategies or trazodone in SSRI-association dysfunction, and addition of bupropion or other medications in select cases. No medication is FDA-approved for sexual dysfunction in females. Sexual dysfunction in females includes lack of sexual desire, sexual pain disorders (as dyspareunia), anorgasmia, and sexual arousal dysfunction. Acceptance of the high incidence of sexual dysfunction in all female populations is necessary to appreciate this phenomenon in the adolescent cohort, because some gynecological disease can arise from the adolescent age and can cause sexual dysfunction. Some sexual dysfunctions require immediate treatment, including surgical in the case of congenital anomaly, ovarian cyst, or tumor. Current understanding is based on extrapolation of research in the adult population. Management principles include removal of offending drugs and treatment of underlying disorders. Research in the adolescent population is recommended for more understanding and acceptance of this phenomenon in this age group.

Testing and validating environmental models

USGS Publications Warehouse

Kirchner, J.W.; Hooper, R.P.; Kendall, C.; Neal, C.; Leavesley, G.

1996-01-01

Generally accepted standards for testing and validating ecosystem models would benefit both modellers and model users. Universally applicable test procedures are difficult to prescribe, given the diversity of modelling approaches and the many uses for models. However, the generally accepted scientific principles of documentation and disclosure provide a useful framework for devising general standards for model evaluation. Adequately documenting model tests requires explicit performance criteria, and explicit benchmarks against which model performance is compared. A model's validity, reliability, and accuracy can be most meaningfully judged by explicit comparison against the available alternatives. In contrast, current practice is often characterized by vague, subjective claims that model predictions show 'acceptable' agreement with data; such claims provide little basis for choosing among alternative models. Strict model tests (those that invalid models are unlikely to pass) are the only ones capable of convincing rational skeptics that a model is probably valid. However, 'false positive' rates as low as 10% can substantially erode the power of validation tests, making them insufficiently strict to convince rational skeptics. Validation tests are often undermined by excessive parameter calibration and overuse of ad hoc model features. Tests are often also divorced from the conditions under which a model will be used, particularly when it is designed to forecast beyond the range of historical experience. In such situations, data from laboratory and field manipulation experiments can provide particularly effective tests, because one can create experimental conditions quite different from historical data, and because experimental data can provide a more precisely defined 'target' for the model to hit. We present a simple demonstration showing that the two most common methods for comparing model predictions to environmental time series (plotting model time series against data time series, and plotting predicted versus observed values) have little diagnostic power. We propose that it may be more useful to statistically extract the relationships of primary interest from the time series, and test the model directly against them.

43 CFR 24.3 - General jurisdictional principles.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false General jurisdictional principles. 24.3 Section 24.3 Public Lands: Interior Office of the Secretary of the Interior DEPARTMENT OF THE INTERIOR FISH AND WILDLIFE POLICY: STATE-FEDERAL RELATIONSHIPS § 24.3 General jurisdictional principles. (a) In...

31 CFR 29.341 - General principle.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false General principle. 29.341 Section 29.341 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER... Benefit Payments § 29.341 General principle. Except for disability retirements after June 30, 1997, and...

31 CFR 29.331 - General principle.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false General principle. 29.331 Section 29.331 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER... Satisfied by June 30, 1997 § 29.331 General principle. To determine whether service is creditable for the...

31 CFR 29.321 - General principle.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false General principle. 29.321 Section 29.321 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER....321 General principle. Any service performed after June 30, 1997, may never be credited toward Federal...

39 CFR 268.1 - General principles.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false General principles. 268.1 Section 268.1 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION PRIVACY OF INFORMATION-EMPLOYEE RULES OF CONDUCT § 268.1 General principles. In order to conduct its business, the Postal Service has the...

Structure of transition-metal cluster compounds: Use of an additional orbital resulting from the f, g character of spd bond orbitals*

PubMed Central

Pauling, Linus

1977-01-01

A general theory of the structure of complexes of the transition metals is developed on the basis of the enneacovalence of the metals and the requirements of the electroneutrality principle. An extra orbital may be provided through the small but not negligible amount of f and g character of spd bond orbitals, and an extra electron or electron pair may be accepted in this orbital for a single metal or a cluster to neutralize the positive electric charge resulting from the partial ionic character of the bonds with ligands, such as the carbonyl group. Examples of cluster compounds of cobalt, ruthenium, rhodium, osmium, and gold are discussed. PMID:16592470

Structure of transition-metal cluster compounds: Use of an additional orbital resulting from the f, g character of spd bond orbitals.

PubMed

Pauling, L

1977-12-01

A general theory of the structure of complexes of the transition metals is developed on the basis of the enneacovalence of the metals and the requirements of the electroneutrality principle. An extra orbital may be provided through the small but not negligible amount of f and g character of spd bond orbitals, and an extra electron or electron pair may be accepted in this orbital for a single metal or a cluster to neutralize the positive electric charge resulting from the partial ionic character of the bonds with ligands, such as the carbonyl group. Examples of cluster compounds of cobalt, ruthenium, rhodium, osmium, and gold are discussed.

Does osteoderm growth follow energy minimization principles?

PubMed

Sensale, Sebastián; Jones, Washington; Blanco, R Ernesto

2014-08-01

Although the growth and development of tissues and organs of extinct species cannot be directly observed, their fossils can record and preserve evidence of these mechanisms. It is generally accepted that bone architecture is the result of genetically based biomechanical constraints, but what about osteoderms? In this article, the influence of physical constraints on cranial osteoderms growth is assessed. Comparisons among lepidosaurs, synapsids, and archosaurs are performed; according to these analyses, lepidosaur osteoderms growth is predicted to be less energy demanding than that of synapsids and archosaurs. Obtained results also show that, from an energetic viewpoint, ankylosaurid osteoderms growth resembles more that of mammals than the one of reptilians, adding evidence to debate whether dinosaurs were hot or cold blooded. © 2014 Wiley Periodicals, Inc.

Burden of Proof in Bioethics.

PubMed

Koplin, Julian J; Selgelid, Michael J

2015-11-01

A common strategy in bioethics is to posit a prima facie case in favour of one policy, and to then claim that the burden of proof (that this policy should be rejected) falls on those with opposing views. If the burden of proof is not met, it is claimed, then the policy in question should be accepted. This article illustrates, and critically evaluates, examples of this strategy in debates about the sale of organs by living donors, human enhancement, and the precautionary principle. We highlight general problems with this style of argument, and particular problems with its use in specific cases. We conclude that the burden ultimately falls on decision-makers (i.e. policy-makers) to choose the policy supported by the best reasons. © 2015 John Wiley & Sons Ltd.

Mindfulness in PTSD treatment.

PubMed

Lang, Ariel J

2017-04-01

In recent years, the field has witnessed considerable enthusiasm for the ancient practice of mindfulness. The skills derived from this experience, including focused attention, nonjudgmental acceptance of internal experiences and reduced autonomic reactivity, may be helpful in counteracting pathological responses to trauma. Several types of interventions that incorporate principles of mindfulness have been examined for treatment of posttraumatic stress disorder (PTSD). This nascent literature is inconsistent and methodologically limited but does suggest that mindfulness is a potentially important tool for creating psychological change. The interventions described herein generally would not yet be considered first-line treatments for PTSD. Nonetheless, evidence is building, and mindfulness may provide an impetus for better understanding how to personalize psychological interventions and to evaluate their outcomes. Published by Elsevier Ltd.

[International legal policy in the sphere of protection of the rights of people with mental disorders and Russian legislation].

PubMed

Khizhnyak, V S; Otstavnova, E A

2015-01-01

Protection of human rights is a matter of priority for the international and Russian legislation. The State is responsible for respect of corresponding principles. Main documents on human rights were accepted by the United Nations and then by the European Council and WHO. They were generalized to psychiatric patients as well. In the Russian Federation, the main law concerning the rights of people with mental disorders is the law «On Psychiatric Care and Guarantees of Citizens. Rights during Its Provision» (1992). The authors pointed out that some fields of its implementation are not adequately explored in comparison to international situation on the protection of rights of patients with mental disorders.

The Principle of General Tovariance

NASA Astrophysics Data System (ADS)

Heunen, C.; Landsman, N. P.; Spitters, B.

2008-06-01

We tentatively propose two guiding principles for the construction of theories of physics, which should be satisfied by a possible future theory of quantum gravity. These principles are inspired by those that led Einstein to his theory of general relativity, viz. his principle of general covariance and his equivalence principle, as well as by the two mysterious dogmas of Bohr's interpretation of quantum mechanics, i.e. his doctrine of classical concepts and his principle of complementarity. An appropriate mathematical language for combining these ideas is topos theory, a framework earlier proposed for physics by Isham and collaborators. Our principle of general tovariance states that any mathematical structure appearing in the laws of physics must be definable in an arbitrary topos (with natural numbers object) and must be preserved under so-called geometric morphisms. This principle identifies geometric logic as the mathematical language of physics and restricts the constructions and theorems to those valid in intuitionism: neither Aristotle's principle of the excluded third nor Zermelo's Axiom of Choice may be invoked. Subsequently, our equivalence principle states that any algebra of observables (initially defined in the topos Sets) is empirically equivalent to a commutative one in some other topos.

The bioethics of enhancing human performance for spaceflight

PubMed Central

Gibson, T M

2006-01-01

There are many ways of enhancing human performance. For military aviation in general, and for spaceflight in particular, the most important tools are selection, training, equipment, pharmacology, and surgery. In the future, genetic manipulation may be feasible. For each of these tools, the specific modalities available range from the ethically acceptable to the ethically unacceptable. Even when someone consents to a particular procedure to enhance performance, the action may be ethically unacceptable to society as a whole and the burden of risk for the individual may be too great. In addition, there are several characteristics that define the quality and the acceptability of the consent. Each method of enhancing performance will be examined in the context of the principles of medical ethics in a western society: autonomy, non‐maleficence, beneficence, and justice. The aim is to draw the attention of aeromedical practitioners to the complexities of ethical dilemmas such as this particular one in order to help them to develop a morally justifiable code of practice that balances society's needs against individual ambitions and corporate goals. PMID:16507654

Civic Education for Sustainable Development and Its Consequences for German Civic Education Didactics and Curricula of Higher Education

ERIC Educational Resources Information Center

Brunold, Andreas

2015-01-01

Since the nineties, the principle of sustainable development has increasingly been adopted by policy makers and civil society in Germany and, of course, in many countries of the world. With the acceptance of this principle, the significance of education for sustainable development (ESD) has also been recognised. Increased awareness of the problems…

Understanding and applying principles of social cognition and ...

EPA Pesticide Factsheets

Environmental governance systems are under greater pressure to adapt and to cope with increased social and ecological uncertainty from stressors like climate change. We review principles of social cognition and decision making that shape and constrain how environmental governance systems adapt. We focus primarily on the interplay between key decision makers in society and legal systems. We argue that adaptive governance must overcome three cooperative dilemmas to facilitate adaptation: (1) encouraging collaborative problem solving, (2) garnering social acceptance and commitment, and (3) cultivating a culture of trust and tolerance for change and uncertainty. However, to do so governance systems must cope with biases in people’s decision making that cloud their judgment and create conflict. These systems must also satisfy people’s fundamental needs for self-determination, fairness, and security, ensuring that changes to environmental governance are perceived as legitimate, trustworthy, and acceptable. We discuss the implications of these principles for common governance solutions (e.g., public participation, enforcement) and conclude with methodological recommendations. We outline how scholars can investigate the social cognitive principles involved in cases of adaptive governance. Social-ecological stressors place significant pressure on major societal systems, triggering adaptive reforms in human governance and environmental law. Though potentially benefici

In acceptance we trust? Conceptualising acceptance as a viable approach to NGO security management.

PubMed

Fast, Larissa A; Freeman, C Faith; O'Neill, Michael; Rowley, Elizabeth

2013-04-01

This paper documents current understanding of acceptance as a security management approach and explores issues and challenges non-governmental organisations (NGOs) confront when implementing an acceptance approach to security management. It argues that the failure of organisations to systematise and clearly articulate acceptance as a distinct security management approach and a lack of organisational policies and procedures concerning acceptance hinder its efficacy as a security management approach. The paper identifies key and cross-cutting components of acceptance that are critical to its effective implementation in order to advance a comprehensive and systematic concept of acceptance. The key components of acceptance illustrate how organisational and staff functions affect positively or negatively an organisation's acceptance, and include: an organisation's principles and mission, communications, negotiation, programming, relationships and networks, stakeholder and context analysis, staffing, and image. The paper contends that acceptance is linked not only to good programming, but also to overall organisational management and structures. © 2013 The Author(s). Journal compilation © Overseas Development Institute, 2013.

“It Makes You Feel Like Someone Cares” acceptability of a financial incentive intervention for HIV viral suppression in the HPTN 065 (TLC-Plus) study

PubMed Central

Greene, Elizabeth; Pack, Allison; Stanton, Jill; Shelus, Victoria; Tolley, Elizabeth E.; Taylor, Jamilah; El Sadr, Wafaa M.; Branson, Bernard M.; Leider, Jason; Rakhmanina, Natella; Gamble, Theresa

2017-01-01

Background HPTN 065 (TLC-Plus) evaluated the feasibility and effectiveness of providing quarterly $70 gift card financial incentives to HIV-infected patients on antiretroviral therapy (ART) to encourage ART adherence and viral suppression, and represents the largest study to-date of a financial incentive intervention for HIV viral suppression. A post-trial qualitative substudy was undertaken to examine acceptability of the financial incentives among those receiving and implementing the intervention. Methods Between July and October 2013, semi-structured interviews were conducted with 72 patients and 12 investigators from 14 sites; three focus groups were conducted with 12 staff from 10 sites. Qualitative data collection elicited experiences with and attitudes about the intervention, including philosophical viewpoints and implementation experiences. Transcripts were analyzed in NVivo 10. Memos and matrices were developed to explore themes from different participant group perspectives. Results Patients, investigators, and staff found the intervention highly acceptable, primarily due to the emotional benefits gained through giving or receiving the incentive. Feeling rewarded or cared for was a main value perceived by patients; this was closely tied to the financial benefit for some. Other factors influencing acceptability for all included perceived effectiveness and health-related benefits, philosophical concerns about the use of incentives for health behavior change, and implementation issues. The termination of the incentive at the end of the study was disappointing to participants and unexpected by some, but generally accepted. Conclusion Positive experiences with the financial incentive intervention and strategies used to facilitate implementation led to high acceptability of the intervention, despite some reluctance in principle to the use of incentives. The findings of this analysis provide encouraging evidence in support of the acceptability of a large-scale financial incentive intervention for HIV viral suppression in a clinical setting, and offer valuable lessons for future applications of similar interventions. PMID:28182706

29 CFR 780.138 - Application of the general principles.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Application of the general principles. 780.138 Section 780.138 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR... principles. Some examples will serve to illustrate the above principles. Employees of a fruit grower who dry...

Using creation science to demonstrate evolution: application of a creationist method for visualizing gaps in the fossil record to a phylogenetic study of coelurosaurian dinosaurs.

PubMed

Senter, P

2010-08-01

It is important to demonstrate evolutionary principles in such a way that they cannot be countered by creation science. One such way is to use creation science itself to demonstrate evolutionary principles. Some creation scientists use classic multidimensional scaling (CMDS) to quantify and visualize morphological gaps or continuity between taxa, accepting gaps as evidence of independent creation and accepting continuity as evidence of genetic relatedness. Here, I apply CMDS to a phylogenetic analysis of coelurosaurian dinosaurs and show that it reveals morphological continuity between Archaeopteryx, other early birds, and a wide range of nonavian coelurosaurs. Creation scientists who use CMDS must therefore accept that these animals are genetically related. Other uses of CMDS for evolutionary biologists include the identification of taxa with much missing evolutionary history and the tracing of the progressive filling of morphological gaps in the fossil record through successive years of discovery.

26 CFR 1.338-5 - Adjusted grossed-up basis.

Code of Federal Regulations, 2010 CFR

2010-04-01

... decrease with respect to an element of AGUB is required under general principles of tax law, redetermined... initially determined at the beginning of the day after the acquisition date of target. General principles of..., under general principles of tax law, with respect to an element of AGUB. For example, AGUB is...

20 CFR 604.3 - Able and available requirement-general principles.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Able and available requirement-general principles. 604.3 Section 604.3 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF...—general principles. (a) A State may pay UC only to an individual who is able to work and available for...

21 CFR 312.22 - General principles of the IND submission.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 21 Food and Drugs 5 2010-04-01 2010-04-01 false General principles of the IND submission. 312.22... (IND) § 312.22 General principles of the IND submission. (a) FDA's primary objectives in reviewing an... likelihood that the investigations will yield data capable of meeting statutory standards for marketing...

Beyond utilitarianism: a method for analyzing competing ethical principles in a decision analysis of liver transplantation.

PubMed

Volk, Michael L; Lok, Anna S F; Ubel, Peter A; Vijan, Sandeep

2008-01-01

The utilitarian foundation of decision analysis limits its usefulness for many social policy decisions. In this study, the authors examine a method to incorporate competing ethical principles in a decision analysis of liver transplantation for a patient with acute liver failure (ALF). A Markov model was constructed to compare the benefit of transplantation for a patient with ALF versus the harm caused to other patients on the waiting list and to determine the lowest acceptable 5-y posttransplant survival for the ALF patient. The weighting of the ALF patient and other patients was then adjusted using a multiattribute variable incorporating utilitarianism, urgency, and other principles such as fair chances. In the base-case analysis, the strategy of transplanting the ALF patient resulted in a 0.8% increase in the risk of death and a utility loss of 7.8 quality-adjusted days of life for each of the other patients on the waiting list. These harms cumulatively outweighed the benefit of transplantation for an ALF patient having a posttransplant survival of less than 48% at 5 y. However, the threshold for an acceptable posttransplant survival for the ALF patient ranged from 25% to 56% at 5 y, depending on the ethical principles involved. The results of the decision analysis vary depending on the ethical perspective. This study demonstrates how competing ethical principles can be numerically incorporated in a decision analysis.

Archimedes' Principle in General Coordinates

ERIC Educational Resources Information Center

Ridgely, Charles T.

2010-01-01

Archimedes' principle is well known to state that a body submerged in a fluid is buoyed up by a force equal to the weight of the fluid displaced by the body. Herein, Archimedes' principle is derived from first principles by using conservation of the stress-energy-momentum tensor in general coordinates. The resulting expression for the force is…

Addressing refractive error visual impairment: volunteer organisations' alignment with Vision 2020 and public health principles.

PubMed

Pearce, Matthew G; Pearce, Nicole

2012-11-01

Eye care professionals have been making short visits to developing countries for decades in an effort to reduce visual impairment caused by refractive error. A 2006 survey revealed that volunteer organisations were not working within the Vision 2020 framework. Recommendations were made for volunteer organisations that would better align their work with accepted Vision 2020 and public health principles. This study re-evaluates the alignment of volunteer organisations with Vision 2020 and public health principles. To determine their philosophies and methods, a web-based survey was sent to 89 volunteer organisations identified from an internet search. The response rate was 48 per cent. Many (70.7 per cent) organisations exclusively mention direct service provision in their statement of purpose, often provided by student volunteers (75.6 per cent). A few (19.5 per cent) provide short training in refraction, not necessarily following best principles. The majority (82.1 per cent) dispenses recycled spectacles and many use medications not on national essential drug lists. Few attempt to follow aid effectiveness principles with only 26.8 per cent stating they follow Vision 2020 country plans. Overall, as in 2006, the work of these organisations is largely not in alignment with Vision 2020 and public health principles. Organisations interested in decreasing visual impairment due to refractive error in the developing world are encouraged to transition to organisations that not only recognise but also implement public health principles. This should include reprioritisation of their work to developing human resources and infrastructure, determining the burden and causes of disease, assisting in the training of mid-level personnel and providing professional and community education, collaborating via partnerships, discontinuing the use of recycled spectacles and inappropriate medications, and evaluating their outcomes. Following these recommendations as well as creating a better alignment with public health principles in general will increase the likelihood that their programs will be effective in decreasing visual impairment due to refractive error in the developing world. © 2012 The Authors. Clinical and Experimental Optometry © 2012 Optometrists Association Australia.

25 CFR 42.1 - What general principles apply to this part?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false What general principles apply to this part? 42.1 Section 42.1 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION STUDENT RIGHTS § 42.1 What general principles apply to this part? (a) This part applies to every Bureau-funded school. The...

26 CFR 1.338-1 - General principles; status of old target and new target.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false General principles; status of old target and new... principles; status of old target and new target. (a) In general—(1) Deemed transaction. Elections are..., old target and new target, generally are considered to exist for purposes of subtitle A of the...

26 CFR 1.338-1 - General principles; status of old target and new target.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false General principles; status of old target and new... principles; status of old target and new target. (a) In general—(1) Deemed transaction. Elections are..., old target and new target, generally are considered to exist for purposes of subtitle A of the...

26 CFR 1.338-1 - General principles; status of old target and new target.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 4 2014-04-01 2014-04-01 false General principles; status of old target and new... principles; status of old target and new target. (a) In general—(1) Deemed transaction. Elections are..., old target and new target, generally are considered to exist for purposes of subtitle A of the...

Somatic clonal evolution: A selection-centric perspective.

PubMed

Scott, Jacob; Marusyk, Andriy

2017-04-01

It is generally accepted that the initiation and progression of cancers is the result of somatic clonal evolution. Despite many peculiarities, evolution within populations of somatic cells should obey the same Darwinian principles as evolution within natural populations, i.e. variability of heritable phenotypes provides the substrate for context-specific selection forces leading to increased population frequencies of phenotypes, which are better adapted to their environment. Yet, within cancer biology, the more prevalent way to view evolution is as being entirely driven by the accumulation of "driver" mutations. Context-specific selection forces are either ignored, or viewed as constraints from which tumor cells liberate themselves during the course of malignant progression. In this review, we will argue that explicitly focusing on selection forces acting on the populations of neoplastic cells as the driving force of somatic clonal evolution might provide for a more accurate conceptual framework compared to the mutation-centric driver gene paradigm. Whereas little can be done to counteract the "bad luck" of stochastic occurrences of cancer-related mutations, changes in selective pressures and the phenotypic adaptations they induce can, in principle, be exploited to limit the incidence of cancers and to increase the efficiency of existing and future therapies. This article is part of a Special Issue entitled: Evolutionary principles - heterogeneity in cancer?, edited by Dr. Robert A. Gatenby. Copyright © 2017 Elsevier B.V. All rights reserved.

Principle of Spacetime and Black Hole Equivalence

NASA Astrophysics Data System (ADS)

Zhang, Tianxi

2016-06-01

Modelling the universe without relying on a set of hypothetical entities (HEs) to explain observations and overcome problems and difficulties is essential to developing a physical cosmology. The well-known big bang cosmology, widely accepted as the standard model, stands on two fundamentals, which are Einstein’s general relativity (GR) that describes the effect of matter on spacetime and the cosmological principle (CP) of spacetime isotropy and homogeneity. The field equation of GR along with the Friedmann-Lemaitre-Robertson-Walker (FLRW) metric of spacetime derived from CP generates the Friedmann equation (FE) that governs the development and dynamics of the universe. The big bang theory has made impressive successes in explaining the universe, but still has problems and solutions of them rely on an increasing number of HEs such as inflation, dark matter, dark energy, and so on. Recently, the author has developed a new cosmological model called black hole universe, which, instead of making many those hypotheses, only includes a new single postulate (or a new principle) to the cosmology - Principle of Spacetime and Black Hole Equivalence (SBHEP) - to explain all the existing observations of the universe and overcome all the existing problems in conventional cosmologies. This study thoroughly demonstrates how this newly developed black hole universe model, which therefore stands on the three fundamentals (GR, CP, and SBHEP), can fully explain the universe as well as easily conquer the difficulties according to the well-developed physics, thus, neither needing any other hypotheses nor existing any unsolved difficulties. This work was supported by NSF/REU (Grant #: PHY-1263253) at Alabama A & M University.

Principled negotiation and distributed optimization for advanced air traffic management

NASA Astrophysics Data System (ADS)

Wangermann, John Paul

Today's aircraft/airspace system faces complex challenges. Congestion and delays are widespread as air traffic continues to grow. Airlines want to better optimize their operations, and general aviation wants easier access to the system. Additionally, the accident rate must decline just to keep the number of accidents each year constant. New technology provides an opportunity to rethink the air traffic management process. Faster computers, new sensors, and high-bandwidth communications can be used to create new operating models. The choice is no longer between "inflexible" strategic separation assurance and "flexible" tactical conflict resolution. With suitable operating procedures, it is possible to have strategic, four-dimensional separation assurance that is flexible and allows system users maximum freedom to optimize operations. This thesis describes an operating model based on principled negotiation between agents. Many multi-agent systems have agents that have different, competing interests but have a shared interest in coordinating their actions. Principled negotiation is a method of finding agreement between agents with different interests. By focusing on fundamental interests and searching for options for mutual gain, agents with different interests reach agreements that provide benefits for both sides. Using principled negotiation, distributed optimization by each agent can be coordinated leading to iterative optimization of the system. Principled negotiation is well-suited to aircraft/airspace systems. It allows aircraft and operators to propose changes to air traffic control. Air traffic managers check the proposal maintains required aircraft separation. If it does, the proposal is either accepted or passed to agents whose trajectories change as part of the proposal for approval. Aircraft and operators can use all the data at hand to develop proposals that optimize their operations, while traffic managers can focus on their primary duty of ensuring aircraft safety. This thesis describes how an aircraft/airspace system using principled negotiation operates, and reports simulation results on the concept. The results show safety is maintained while aircraft have freedom to optimize their operations.

Early testing of new sanitation technology for urban slums: The case of the Blue Diversion Toilet.

PubMed

Tobias, Robert; O'Keefe, Mark; Künzle, Rahel; Gebauer, Heiko; Gründl, Harald; Morgenroth, Eberhard; Pronk, Wouter; Larsen, Tove A

2017-01-15

The toilets used most in informal urban settlements have detrimental consequences for the environment and human health due to the lack of proper collection and treatment of toilet waste. Concepts for safe, sustainable and affordable sanitation systems exist, but their feasibility and acceptance have to be investigated at an early stage of development, which is difficult due to the high costs of building working models. In this paper, we present an approach to estimate acceptance in a valid and representative form with only one working model, and apply it to test an innovative zero-emission toilet with recycling of wash water. Four basic principles were specified for investigation and nine hypotheses formulated to test the feasibility and acceptance of these principles: source separation of urine and feces with subsequent collection for resource recovery; provision of wash water in a separate cycle with on-site recovery through a membrane bioreactor; a convenient and attractive overall design; and a financially sustainable business plan. In Kampala (Uganda), in 2013, data was collected from 22 regular users, 308 one-time users and a representative sample of 1538 participants. Qualitative data was collected from the users, who evaluated their likes, perceived benefits, social norms and expected ease of use based on verbal and visual information. Most of the hypotheses were confirmed, indicating the feasibility and acceptance of the basic principles. Source separation and on-site water recovery were found to be feasible and accepted, provided users can be convinced that the emptying service and water recovery process work reliably. In the survey, the toilet was evaluated favorably and 51% of the participants agreed to be placed on a bogus waiting list. However, some design challenges were revealed, such as the size of the toilet, hiding feces from view and improving the separation of urine and water. Copyright © 2016 The Authors. Published by Elsevier B.V. All rights reserved.

'Everything is everywhere: but the environment selects': ubiquitous distribution and ecological determinism in microbial biogeography.

PubMed

O'Malley, Maureen A

2008-09-01

Recent discoveries of geographical patterns in microbial distribution are undermining microbiology's exclusively ecological explanations of biogeography and their fundamental assumption that 'everything is everywhere: but the environment selects'. This statement was generally promulgated by Dutch microbiologist Martinus Wilhelm Beijerinck early in the twentieth century and specifically articulated in 1934 by his compatriot, Lourens G. M. Baas Becking. The persistence of this precept throughout twentieth-century microbiology raises a number of issues in relation to its formulation and widespread acceptance. This paper will trace the conceptual history of Beijerinck's claim that 'everything is everywhere' in relation to a more general account of its theoretical, experimental and institutional context. His principle also needs to be situated in relationship to plant and animal biogeography, which, this paper will argue, forms a continuum of thought with microbial biogeography. Finally, a brief overview of the contemporary microbiological research challenging 'everything is everywhere' reveals that philosophical issues from Beijerinck's era of microbiology still provoke intense discussion in twenty-first century investigations of microbial biogeography.

Limitations of inclusive fitness.

PubMed

Allen, Benjamin; Nowak, Martin A; Wilson, Edward O

2013-12-10

Until recently, inclusive fitness has been widely accepted as a general method to explain the evolution of social behavior. Affirming and expanding earlier criticism, we demonstrate that inclusive fitness is instead a limited concept, which exists only for a small subset of evolutionary processes. Inclusive fitness assumes that personal fitness is the sum of additive components caused by individual actions. This assumption does not hold for the majority of evolutionary processes or scenarios. To sidestep this limitation, inclusive fitness theorists have proposed a method using linear regression. On the basis of this method, it is claimed that inclusive fitness theory (i) predicts the direction of allele frequency changes, (ii) reveals the reasons for these changes, (iii) is as general as natural selection, and (iv) provides a universal design principle for evolution. In this paper we evaluate these claims, and show that all of them are unfounded. If the objective is to analyze whether mutations that modify social behavior are favored or opposed by natural selection, then no aspect of inclusive fitness theory is needed.

Cross-hierarchy systems principles.

PubMed

Goentoro, Lea

2017-02-01

One driving motivation of systems biology is the search for general principles that govern the design of biological systems. But questions often arise as to what kind of general principles biology could have. Concepts from engineering such as robustness and modularity are indeed becoming a regular way of describing biological systems. Another source of potential general principles is the emerging similarities found in processes across biological hierarchies. In this piece, I describe several emerging cross-hierarchy similarities. Identification of more cross-hierarchy principles, and understanding the implications these convergence have on the construction of biological systems, I believe, present exciting challenges for systems biology in the decades to come.

Values and principles evident in current health promotion practice.

PubMed

Gregg, Jane; O'Hara, Lily

2007-04-01

Modern health promotion practice needs to respond to complex health issues that have multiple interrelated determinants. This requires an understanding of the values and principles of health promotion. A literature review was undertaken to explore the values and principles evident in current health promotion theory and practice. A broad range of values and principles are espoused as being integral to modern health promotion theory and practice. Although there are some commonalities across these lists, there is no recognised, authoritative set of values and principles accepted as fundamental and applicable to modern health promotion. There is a continuum of values and principles evident in health promotion practice from those associated with holistic, ecological, salutogenic health promotion to those more in keeping with conventional health promotion. There is a need for a system of values and principles consistent with modern health promotion that enables practitioners to purposefully integrate these values and principles into their understanding of health, as well as their needs assessment, planning, implementation and evaluation practice.

Acceptability of Family Violence: Underlying Ties Between Intimate Partner Violence and Child Abuse.

PubMed

Gracia, Enrique; Rodriguez, Christina M; Martín-Fernández, Manuel; Lila, Marisol

2017-05-01

Intimate partner violence (IPV) and child abuse (CA) are two forms of family violence with shared qualities and risk factors, and are forms of violence that tend to overlap. Acceptability of violence in partner relationships is a known risk factor in IPV just as acceptability of parent-child aggression is a risk factor in CA. We hypothesized that these acceptability attitudes may be linked and represent the expression of a general, underlying nonspecific acceptance of violence in close family relationships. The sample involved 164 male IPV offenders participating in a batterer intervention program. Implicit measures, which assess constructs covertly to minimize response distortions, were administered to assess acceptability of partner violence against women and acceptability of parent-child aggression. To determine whether acceptability attitudes regarding both forms of violence were related to a higher order construct tapping general acceptance of family violence, Bayesian confirmatory factor analyses were conducted. Findings supported a hierarchical (bifactor) model with a general factor expressing a nonspecific acceptance of family violence, and two specific factors reflecting acceptability of violence in intimate partner and parent-child relationships, respectively. This hierarchical model supporting a general acceptance of violence in close family relationships can inform future research aiming to better understand the connections between IPV and CA.

Template for success: using a resident-designed sign-out template in the handover of patient care.

PubMed

Clark, Clancy J; Sindell, Sarah L; Koehler, Richard P

2011-01-01

Report our implementation of a standardized handover process in a general surgery residency program. The standardized handover process, sign-out template, method of implementation, and continuous quality improvement process were designed by general surgery residents with support of faculty and senior hospital administration using standard work principles and business models of the Virginia Mason Production System and the Toyota Production System. Nonprofit, tertiary referral teaching hospital. General surgery residents, residency faculty, patient care providers, and hospital administration. After instruction in quality improvement initiatives, a team of general surgery residents designed a sign-out process using an electronic template and standard procedures. The initial implementation phase resulted in 73% compliance. Using resident-driven continuous quality improvement processes, real-time feedback enabled residents to modify and improve this process, eventually attaining 100% compliance and acceptance by residents. The creation of a standardized template and protocol for patient handovers might eliminate communication failures. Encouraging residents to participate in this process can establish the groundwork for successful implementation of a standardized handover process. Integrating a continuous quality-improvement process into such an initiative can promote active participation of busy general surgery residents and lead to successful implementation of standard procedures. Copyright © 2011 Association of Program Directors in Surgery. Published by Elsevier Inc. All rights reserved.

Quantum corrections to newtonian potential and generalized uncertainty principle

NASA Astrophysics Data System (ADS)

Scardigli, Fabio; Lambiase, Gaetano; Vagenas, Elias

2017-08-01

We use the leading quantum corrections to the newtonian potential to compute the deformation parameter of the generalized uncertainty principle. By assuming just only General Relativity as theory of Gravitation, and the thermal nature of the GUP corrections to the Hawking spectrum, our calculation gives, to first order, a specific numerical result. We briefly discuss the physical meaning of this value, and compare it with the previously obtained bounds on the generalized uncertainty principle deformation parameter.

Moral judgments about Jewish-Arab intergroup exclusion: The role of cultural identity and contact

PubMed Central

Brenick, Alaina; Killen, Melanie

2014-01-01

Prejudice and discrimination as justifications for social exclusion are often viewed as violations of the moral principles of welfare, justice, and equality but intergroup exclusion can also often be viewed as a necessary and legitimate means to maintain group identity and cohesion (Rutland, Killen, & Abrams, 2010). The current study was guided by the Social Reasoning Developmental perspective (Killen & Rutland, 2011) to examine the moral judgments of social exclusion encounters, and the degree to which cultural identity and actual contact with members of other cultural groups is related to social evaluations. Surprisingly, no research has examined how intergroup contact bears on moral judgments about Jewish-Arab encounters in the U.S. The present study surveyed 241 Jewish and 249 non-Arab/non-Jewish (comparison group) 14 and 17 year olds to assess their cultural identification, intergroup contact, and moral judgments regarding intergroup peer social exclusion situations between Jewish and Arab youth in peer, home, and community contexts. Participants overwhelmingly rejected exclusion of an outgroup member explicitly because of their group membership, though male and Jewish participants were more accepting of such exclusion and less accepting of including an outgroup member. Context effects emerged, and exclusion was rated as most acceptable in the community context and least acceptable in the peer context. Three factors of identity (i.e., exploration, commitment, and concern for relationships) were explored. Generally, higher identity commitment and lower identity concern for relationships were related to more inclusive evaluations. Interactions between the identity factors and intergroup contact and cultural group, however, differentially predicted evaluations of intergroup exclusion. PMID:24188040

Birth-date dependent population ethics: critical-level principles.

PubMed

Blackorby, C; Bossert, W; Donaldson, D

1997-12-01

"This paper investigates birth-date dependent principles for social evaluation in an intertemporal framework in which population size may vary. We weaken the strong Pareto principle in order to allow individuals' birth dates to matter in establishing a social ordering. Using the axiom independence of the utilities of the dead, we characterize population principles with a recursive structure. If the individual substitution principle and an individual intertemporal equivalence axiom are added, birth-date dependent generalizations of the critical-level generalized utilitarian principles result. Stationarity leads to the special case of geometric discounting." excerpt

Pragmatic ethical basis for radiation protection in diagnostic radiology.

PubMed

Malone, Jim; Zölzer, Friedo

2016-01-01

Medical ethics has a tried and tested literature and a global active research community. Even among health professionals, literate and fluent in medical ethics, there is low recognition of radiation protection principles such as justification and optimization. On the other hand, many in healthcare environments misunderstand dose limitation obligations and incorrectly believe patients are protected by norms including a dose limit. Implementation problems for radiation protection in medicine possibly flow from apparent inadequacies of the International Commission on Radiological Protection (ICRP) principles taken on their own, coupled with their failure to transfer successfully to the medical world. Medical ethics, on the other hand, is essentially global, is acceptable in most cultures, is intuitively understood in hospitals, and its expectations are monitored, even by managements. This article presents an approach to ethics in diagnostic imaging rooted in the medical tradition, and alert to contemporary social expectations. ICRP and the International Radiation Protection Association (IRPA), both alert to growing ethical concerns, organized a series of consultations on ethics for general radiation protection in the last few years. The literature on medical ethics and implicit ICRP ethical values were reviewed qualitatively, with a view to identifying a system that will help guide contemporary behaviour in radiation protection of patients. Application of the system is illustrated in six clinical scenarios. The proposed system is designed, as far as is possible, so as not to be in conflict with the conclusions emerging from the ICRP/IRPA consultations. A widely recognized and well-respected system of medical ethics was identified that has global reach and claims acceptance in all cultures. Three values based on this system are grouped with two additional values to provide an ethical framework for application in diagnostic imaging. This system has the potential to be robust and to reach conclusions that are in accord with contemporary medical, social and ethical thinking. The system is not intended to replace the ICRP principles. Rather, it is intended as a well-informed interim approach that will help judge and analyse situations that arouse ethical concerns in radiology. Six scenarios illustrate the practicality of the value system in alerting one to possible deficits in practice. Five widely recognized values and the basis for them are identified to support the contemporary practice of diagnostic radiology. These are essential to complement the widely used ICRP principles pending further development in the area.

Accelerated observers and the notion of singular spacetime

NASA Astrophysics Data System (ADS)

Olmo, Gonzalo J.; Rubiera-Garcia, Diego; Sanchez-Puente, Antonio

2018-03-01

Geodesic completeness is typically regarded as a basic criterion to determine whether a given spacetime is regular or singular. However, the principle of general covariance does not privilege any family of observers over the others and, therefore, observers with arbitrary motions should be able to provide a complete physical description of the world. This suggests that in a regular spacetime, all physically acceptable observers should have complete paths. In this work we explore this idea by studying the motion of accelerated observers in spherically symmetric spacetimes and illustrate it by considering two geodesically complete black hole spacetimes recently described in the literature. We show that for bound and locally unbound accelerations, the paths of accelerated test particles are complete, providing further support to the regularity of such spacetimes.

Changes in retiree health benefits: results of a national survey.

PubMed

de Lissovoy, G; Kasper, J D; Di Carlo, S; Gabel, J

1990-01-01

Employers are increasingly concerned by the cost of health benefits provided to retired workers. One reason is that the Financial Accounting Standards Board (FASB), the organization that establishes "generally accepted accounting principles," has proposed altering the way firms report expenditures for retiree medical coverage on financial statements. We recently completed a national survey of business firms offering retiree health benefits to address three issues: 1) What is the current structure of retiree health benefit plans? 2) What changes are firms planning to implement in the structure of their retiree health benefits? 3) To what extent are these changes due to the FASB proposal? The FASB reporting proposal is only one factor underlying these changes. More important is the real financial pressure on firms due to the accelerating cost of retiree health care.

For the Problem of Knowledge of the Universe

NASA Astrophysics Data System (ADS)

Kalanov, Temur Z.

2003-04-01

A new approach to the problem of knowledge of the Universe is suggested. This approach represents the new point of view which has arisen from the critical analysis of the foundations of physics, cosmology and philosophy (dialectical materialism). The principal idea following from the analysis is that only concepts (categories) and principles of dialectics are a basis of the correct theory of the Universe. The foundation of the correct theory is represented by the following philosophical principles. (a) The principle of materiality (objective reality) of the Nature: the Nature (Universe) is a system (set) of material objects (particles, bodies, fields). (b) The principle of existence of material object: an object exists as the objective reality, and movement is a form of existence of object. (c) The principle (definition) of movement of object: the movement is change (i.e. transition of some states into others) in general; the movement determines a direction, and direction characterizes the movement. (d) The principle of existence of time: the time exist as the parameter of the system of reference. (e) The principle of unity of opposites. (In particular, it means that the opposites are bounds of each other. In other words, if a class is divided into two non intersecting (opposite) subclasses, then each subclass is a bound another). (f) System principle: the properties of the system are not logical consequence, corollary of the properties of the elements of the system. These principles result in the following main statements about the Nature (Universe). The Universe does not contain subset of non objects (i.e. empty subset). Therefore, in accordance with (e), the Universe has no objective bound. It means that size (radius), mass, energy are not parameters of the Universe (i.e. size, mass, energy have physical meaning only in the case of limited objects). Consequences. (1) The generally accepted theories of evolution of the Universe (for example, Big Bang Theory) are incorrect if they contain the assumption of existence of the bound of the Universe (i.e. if concepts of singular state of the Universe, of expending or compressing of the Universe, of stability or instability of the Universe underlie the theories). (2) The principle of movement of the Universe: the movement of the Universe is represented by birth and extermination of objects and, consequently, change of structure of the Universe as a system. In particular, it means that there exist copies of objects. (In fact, the principle of identity of quantum particles of the same kind (for example, electrons) is a form of manifestation (consequence) of the principle of birth and extermination of objects). (3) The principle of movement of the Universe is a form of manifestation of the principle of development of the Universe (Nature). (4) The principle of development of the Universe (Nature) is a form of manifestation of the principle of existence of Unitary (i.e. of God). (5) The principle of existence of Unitary (God): Unitary (God) exists as the dialectical unity, identity of the opposites the real (material) and non real (non material) aspects of Unitary. (6) The principle of existence of Unitary (God) represents principal point of a new dialectical gnosiology (i.e. theory of knowledge). (7) Dialectical unity, identity of human practice and of human non practice (i.e. of human ethics based on comprehension of existence of God) is the criterion human truth. (8) The criterion of human truth determines a true way of knowledge of the Nature (Universe). (9) A bound of human knowledge and of human development is determined by development principle. (10) The existence of the bound of human development means existence of the bound only between Mankind and non Mankind (i.e. Supreme Intellect). Hence, the end of evolution of Mankind means transition, transformation, transmutation, dissolution of Mankind into Supreme Intellect. The comprehension of existence of Supreme Intellect around us will mean a beginning of contact, of dialogue with it.

Guidelines for planting along Virginia's roadways.

DOT National Transportation Integrated Search

1986-01-01

This Guideline for Planting along Virginia Roadways provides broad policy : statements for highway landscaping. The guideline's purpose is to ensure quality : and consistency that conform with accepted landscape architectural principles : and practic...

17 CFR 232.14 - Paper filings not accepted without exemption.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Paper filings not accepted... COMMISSION REGULATION S-T-GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS General § 232.14 Paper filings not accepted without exemption. The Commission will not accept in paper format any filing required to...

The new leader's guide to diagnosing the business.

PubMed

Gottfredson, Mark; Schaubert, Steve; Saenz, Hernan

2008-02-01

Incoming CEOs and general managers don't have much time to show what they can do to improve a business's performance. (In 2006, for instance, about 40% of CEOs who left their jobs had lasted an average of just 1.8 years--and many of them were ushered out the door.) Within a few years at most, leaders must find ways to boost profitability, increase market share, overtake a competitor--whatever the key tasks may be. But they can't map out specific objectives and initiatives until they have accurately assessed their companies' distinctive strengths and weaknesses and the particular threats and opportunities they face. In this article, Bain consultants Gottfredson, Schaubert, and Saenz provide a diagnostic template to help organizations figure all that out so they can decide which goals are reasonable and where to focus performance-improvement efforts. The template is built on four widely accepted principles. First, costs and prices almost always decline; second, your competitive position determines your options; third, customers and profit pools don't stand still; and fourth, simplicity gets results. Along with each principle, the authors offer diagnostic questions and analytic tools. Of course, each manager will emphasize certain elements of the template and de-emphasize others, based on his or her business situation. This process will show incoming CEOs and general managers where they are starting from (their point of departure) and help them establish their performance objectives (their point of arrival) as well as the change initiatives that will take them where they want to go.

Entropy bound of local quantum field theory with generalized uncertainty principle

NASA Astrophysics Data System (ADS)

Kim, Yong-Wan; Lee, Hyung Won; Myung, Yun Soo

2009-03-01

We study the entropy bound for local quantum field theory (LQFT) with generalized uncertainty principle. The generalized uncertainty principle provides naturally a UV cutoff to the LQFT as gravity effects. Imposing the non-gravitational collapse condition as the UV-IR relation, we find that the maximal entropy of a bosonic field is limited by the entropy bound A 3 / 4 rather than A with A the boundary area.

41 CFR 60-2.2 - Agency action.

Code of Federal Regulations, 2010 CFR

2010-07-01

..., as may be appropriate, the concepts and principles of an acceptable remedy and/or the corrective... adjustments designed to bring the contractor into compliance are not concluded, the case shall be processed...

First-principles studies of electronic, transport and bulk properties of pyrite FeS2

NASA Astrophysics Data System (ADS)

Banjara, Dipendra; Malozovsky, Yuriy; Franklin, LaShounda; Bagayoko, Diola

2018-02-01

We present results from first principle, local density approximation (LDA) calculations of electronic, transport, and bulk properties of iron pyrite (FeS2). Our non-relativistic computations employed the Ceperley and Alder LDA potential and the linear combination of atomic orbitals (LCAO) formalism. The implementation of the LCAO formalism followed the Bagayoko, Zhao, and Williams (BZW) method, as enhanced by Ekuma and Franklin (BZW-EF). We discuss the electronic energy bands, total and partial densities of states, electron effective masses, and the bulk modulus. Our calculated indirect band gap of 0.959 eV (0.96), using an experimental lattice constant of 5.4166 Å, at room temperature, is in agreement with the measured indirect values, for bulk samples, ranging from 0.84 eV to 1.03 ± 0.05 eV. Our calculated bulk modulus of 147 GPa is practically in agreement with the experimental value of 145 GPa. The calculated, partial densities of states reproduced the splitting of the Fe d bands to constitute the dominant upper most valence and lower most conduction bands, separated by the generally accepted, indirect, experimental band gap of 0.95 eV.

Virtual manufacturing in reality

NASA Astrophysics Data System (ADS)

Papstel, Jyri; Saks, Alo

2000-10-01

SMEs play an important role in manufacturing industry. But from time to time there is a shortage in resources to complete the particular order in time. Number of systems is introduced to produce digital information in order to support product and process development activities. Main problem is lack of opportunity for direct data transition within design system modules when needed temporary extension of design capacity (virtuality) or to implement integrated concurrent product development principles. The planning experience in the field is weakly used as well. The concept of virtual manufacturing is a supporting idea to solve this problem. At the same time a number of practical problems should be solved like information conformity, data transfer, unified technological concepts acceptation etc. In the present paper the proposed ways to solve the practical problems of virtual manufacturing are described. General objective is to introduce the knowledge-based CAPP system as missing module for Virtual Manufacturing in the selected product domain. Surface-centered planning concept based on STEP- based modeling principles, and knowledge-based process planning methodology will be used to gain the objectives. As a result the planning module supplied by design data with direct access, and supporting advising environment is expected. Mould producing SME would be as test basis.

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

Roper, J; Bradshaw, B; Godette, K

Purpose: To create a knowledge-based algorithm for prostate LDR brachytherapy treatment planning that standardizes plan quality using seed arrangements tailored to individual physician preferences while being fast enough for real-time planning. Methods: A dataset of 130 prior cases was compiled for a physician with an active prostate seed implant practice. Ten cases were randomly selected to test the algorithm. Contours from the 120 library cases were registered to a common reference frame. Contour variations were characterized on a point by point basis using principle component analysis (PCA). A test case was converted to PCA vectors using the same process andmore » then compared with each library case using a Mahalanobis distance to evaluate similarity. Rank order PCA scores were used to select the best-matched library case. The seed arrangement was extracted from the best-matched case and used as a starting point for planning the test case. Computational time was recorded. Any subsequent modifications were recorded that required input from a treatment planner to achieve an acceptable plan. Results: The computational time required to register contours from a test case and evaluate PCA similarity across the library was approximately 10s. Five of the ten test cases did not require any seed additions, deletions, or moves to obtain an acceptable plan. The remaining five test cases required on average 4.2 seed modifications. The time to complete manual plan modifications was less than 30s in all cases. Conclusion: A knowledge-based treatment planning algorithm was developed for prostate LDR brachytherapy based on principle component analysis. Initial results suggest that this approach can be used to quickly create treatment plans that require few if any modifications by the treatment planner. In general, test case plans have seed arrangements which are very similar to prior cases, and thus are inherently tailored to physician preferences.« less

Biological imaging with coherent Raman scattering microscopy: a tutorial

PubMed Central

Alfonso-García, Alba; Mittal, Richa; Lee, Eun Seong; Potma, Eric O.

2014-01-01

Abstract. Coherent Raman scattering (CRS) microscopy is gaining acceptance as a valuable addition to the imaging toolset of biological researchers. Optimal use of this label-free imaging technique benefits from a basic understanding of the physical principles and technical merits of the CRS microscope. This tutorial offers qualitative explanations of the principles behind CRS microscopy and provides information about the applicability of this nonlinear optical imaging approach for biological research. PMID:24615671

A Canadian framework for applying the precautionary principle to public health issues.

PubMed

Weir, Erica; Schabas, Richard; Wilson, Kumanan; Mackie, Chris

2010-01-01

The precautionary principle has influenced environmental and public health policy. It essentially states that complete evidence of a potential risk is not required before action is taken to mitigate the effects of the potential risk. The application of precaution to public health issues is not straightforward and could paradoxically cause harm to the public's health when applied inappropriately. To avoid this, we propose a framework for applying the precautionary principle to potential public health risks. The framework consists of ten guiding questions to help establish whether a proposed application of the precautionary principle on a public health matter is based on adequacy of the evidence of causation, severity of harm and acceptability of the precautionary measures.

Students' Misunderstandings about the Energy Conservation Principle: A General View to Studies in Literature

ERIC Educational Resources Information Center

Tatar, Erdal; Oktay, Munir

2007-01-01

This paper serves to review previously reported studies on students' misunderstandings about the energy conservation principle (the first law of thermodynamics). Generally, studies in literature highlighted students' misunderstandings about the energy conservation principle stem from preliminaries about energy concept in daily life. Since prior…

Generalized Success-Breeds-Success Principle Leading to Time-Dependent Informetric Distributions.

ERIC Educational Resources Information Center

Egghe, Leo; Rousseau, Ronald

1995-01-01

Reformulates the success-breeds-success (SBS) principle in informetrics in order to generate a general theory of source-item relationships. Topics include a time-dependent probability, a new model for the expected probability that is compared with the SBS principle with exact combinatorial calculations, classical frequency distributions, and…

18 CFR 358.2 - General principles.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false General principles. 358... principles. (a) As more fully described and implemented in subsequent sections of this part, a transmission... independently from its marketing function employees, except as permitted in this part or otherwise permitted by...

Contextual generalized trust and immunization against the 2009 A(H1N1) pandemic in the American states: A multilevel approach.

PubMed

Rönnerstrand, Björn

2016-12-01

The aim of the study was to investigate the association between contextual generalized trust and individual-level 2009 A(H1N1) pandemic immunization acceptance. A second aim was to investigate whether knowledge about the A(H1N1) pandemic mediated the association between contextual generalized trust and A(H1N1) immunization acceptance. Data from the National 2009 H1N1 Flu Survey was used. To capture contextual generalized trust, data comes from an aggregation of surveys measuring generalized trust in the American states. To investigate the association between contextual generalized trust and immunization acceptance, while taking potential individual-level confounders into account, multilevel logistic regression was used. The investigation showed contextual generalized trust to be significantly associated with immunization acceptance. However, controlling for knowledge about the A(H1N1) pandemic did not substantially affect the association between contextual generalized trust and immunization acceptance. In conclusion, contextual state-level generalized trust was associated with A(H1N1) immunization, but knowledge about A(H1N1) was not mediating this association.

Children's "euthanasia" in Nazi Germany.

PubMed

Benedict, Susan; Shields, Linda; O'Donnell, Alison J

2009-12-01

Children with disabilities were killed during the Nazi era, often by nurses. Some nurses killed children, saying that they were under orders. Propaganda about the need for "racial purity" was all pervasive and influenced much of the population, including nurses. The German people accepted the "mercy" killing of children with disabilities. We describe the children's "euthanasia" program, explore the influence of propaganda, ask why it was acceptable to kill children, and provide historical context demonstrating "slippery slopes" which can lead to abrogation of ethical principles. Discussion of such history is essential as the ethical principles which were breached are still the cornerstone of nursing practice today. Only by openly discussing past wrongs can we attempt to ensure that they do not happen again. Archival documents from Germany and Israel, including trial depositions and transcripts, provided material, supplemented by secondary classic sources.

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

Mohapi, N.; Hees, A.; Larena, J., E-mail: n.mohapi@gmail.com, E-mail: a.hees@ru.ac.za, E-mail: j.larena@ru.ac.za

The Einstein Equivalence Principle is a fundamental principle of the theory of General Relativity. While this principle has been thoroughly tested with standard matter, the question of its validity in the Dark sector remains open. In this paper, we consider a general tensor-scalar theory that allows to test the equivalence principle in the Dark sector by introducing two different conformal couplings to standard matter and to Dark matter. We constrain these couplings by considering galactic observations of strong lensing and of velocity dispersion. Our analysis shows that, in the case of a violation of the Einstein Equivalence Principle, data favourmore » violations through coupling strengths that are of opposite signs for ordinary and Dark matter. At the same time, our analysis does not show any significant deviations from General Relativity.« less

Biophoton signal transmission and processing in the brain.

PubMed

Tang, Rendong; Dai, Jiapei

2014-10-05

The transmission and processing of neural information in the nervous system plays a key role in neural functions. It is well accepted that neural communication is mediated by bioelectricity and chemical molecules via the processes called bioelectrical and chemical transmission, respectively. Indeed, the traditional theories seem to give valuable explanations for the basic functions of the nervous system, but difficult to construct general accepted concepts or principles to provide reasonable explanations of higher brain functions and mental activities, such as perception, learning and memory, emotion and consciousness. Therefore, many unanswered questions and debates over the neural encoding and mechanisms of neuronal networks remain. Cell to cell communication by biophotons, also called ultra-weak photon emissions, has been demonstrated in several plants, bacteria and certain animal cells. Recently, both experimental evidence and theoretical speculation have suggested that biophotons may play a potential role in neural signal transmission and processing, contributing to the understanding of the high functions of nervous system. In this paper, we review the relevant experimental findings and discuss the possible underlying mechanisms of biophoton signal transmission and processing in the nervous system. Copyright © 2014 Elsevier B.V. All rights reserved.

Self-completeness and the generalized uncertainty principle

NASA Astrophysics Data System (ADS)

Isi, Maximiliano; Mureika, Jonas; Nicolini, Piero

2014-03-01

The generalized uncertainty principle discloses a self-complete characteristic of gravity, namely the possibility of masking any curvature singularity behind an event horizon as a result of matter compression at the Planck scale. In this paper we extend the above reasoning in order to overcome some current limitations to the framework, including the absence of a consistent metric describing such Planck-scale black holes. We implement a minimum-size black hole in terms of the extremal configuration of a neutral non-rotating metric, which we derived by mimicking the effects of the generalized uncertainty principle via a short scale modified version of Einstein gravity. In such a way, we find a self- consistent scenario that reconciles the self-complete character of gravity and the generalized uncertainty principle.

Self-completeness and the generalized uncertainty principle

NASA Astrophysics Data System (ADS)

Isi, Maximiliano; Mureika, Jonas; Nicolini, Piero

2013-11-01

The generalized uncertainty principle discloses a self-complete characteristic of gravity, namely the possibility of masking any curvature singularity behind an event horizon as a result of matter compression at the Planck scale. In this paper we extend the above reasoning in order to overcome some current limitations to the framework, including the absence of a consistent metric describing such Planck-scale black holes. We implement a minimum-size black hole in terms of the extremal configuration of a neutral non-rotating metric, which we derived by mimicking the effects of the generalized uncertainty principle via a short scale modified version of Einstein gravity. In such a way, we find a self-consistent scenario that reconciles the self-complete character of gravity and the generalized uncertainty principle.

Generalizing Landauer's principle

NASA Astrophysics Data System (ADS)

Maroney, O. J. E.

2009-03-01

In a recent paper [Stud. Hist. Philos. Mod. Phys. 36, 355 (2005)] it is argued that to properly understand the thermodynamics of Landauer’s principle it is necessary to extend the concept of logical operations to include indeterministic operations. Here we examine the thermodynamics of such operations in more detail, extending the work of Landauer to include indeterministic operations and to include logical states with variable entropies, temperatures, and mean energies. We derive the most general statement of Landauer’s principle and prove its universality, extending considerably the validity of previous proofs. This confirms conjectures made that all logical operations may, in principle, be performed in a thermodynamically reversible fashion, although logically irreversible operations would require special, practically rather difficult, conditions to do so. We demonstrate a physical process that can perform any computation without work requirements or heat exchange with the environment. Many widespread statements of Landauer’s principle are shown to be special cases of our generalized principle.

Ethical dilemmas in geosciences. We can ask, but, can we ans?

NASA Astrophysics Data System (ADS)

Marone, Eduardo

2016-04-01

Philosophy tries to provide rules and principles enabling us to solve the ethical dilemmas we face in a wide sense, and, also, in particular fields as (geo)sciences. One alleged goal of ethics is to figure out how to solve ethical dilemmas. But, is it possible to solve such dilemmas? And what can we do if we cannot? An ethical dilemma is a problem that offers an alternative between two or more solutions, none of which proves to be fully acceptable in practice. Dilemmas arise because of conflict between the rightness or wrongness of the actions/means and the goodness or badness of the consequences/ends. They involve an apparent conflict between moral imperatives, in which to follow one would result in violating another. Can a geoscientist answer those dilemmas that appear in the exercise of his/her profession? Always? In some cases? Not at all? What if we cannot? Have we? As geoscientists, we hold the knowledge (our scientific principles), not perfect, thus fallible, and always subject to changes and improvements. If we have to do what is right, based on our principles, despite potentially bad consequences, then we have to be sure that the principle is an absolute true. But, are our scientific principles such a true? Deontological theories may deny that consequences are of any concern, provided the intention was a good one. However, if our principles are not perfect (and we know that): can we answer in one or other direction to geoethical dilemmas in good faith? Although, if a geoscientist action does usually go for the best consequences, sometimes bad consequences may be accepted. But, who have to decide to accept the bad consequences? If ethical dilemmas with a conflict between means and ends cannot simply be solved by a geoscientist, where is our duty? If there is no real solution to the conflict of the right with the good, in the sense that a solution usually seems to be expected, what has to be our professional attitude? When we have duties of omission and when duties of commission? The task of examining ethical dilemmas is a relatively recent issue in the 3K years old philosophy and, off course, just a "baby" in geosciences. But the time has arrived to better examine and rethink the challenge of answering and how to approach geoethical dilemmas.

Probing Students' Ideas of the Principle of Equivalence

ERIC Educational Resources Information Center

Bandyopadhyay, Atanu; Kumar, Arvind

2011-01-01

The principle of equivalence was the first vital clue to Einstein in his extension of special relativity to general relativity, the modern theory of gravitation. In this paper we investigate in some detail students' understanding of this principle in a variety of contexts, when they are undergoing an introductory course on general relativity. The…